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2023-03-31-accounts

ANNUAL REPORT & FINANCIAL ACCOUNTS Incorporating the Directors’ Report 2022/2023

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

VISION MISSION

All people in West Cumbria have timely access to personalised high quality palliative and end of life care.

To be at the heart of our community and provide home nursing, emotional support, complementary therapies and lymphoedema care when and where needed.

Our Charter

We welcome feedback through our service user questionnaire to monitor how well we are keeping to our Charter promises to continually make improvements and develop our services.

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4. OUR STRATEGY FOR 2022-2023

5. OUR OPERATING AREA

6. HOSPICE AT HOME WEST 33. TRUSTEES’ RESPONSIBILITIES CUMBRIA IN NUMBERS STATEMENT

8. JOINT STATEMENT FROM THE CHAIR AND CHIEF EXECUTIVE

38. CONSOLIDATED STATEMENT OF

9. TRUSTEES’ REPORT FINANCIAL ACTIVITIES

11. SENIOR MANAGEMENT TEAM

12. GOVERNANCE

18. SERVICE DELIVERY

23. SUSTAINABILITY 42. NOTES TO THE FINANCIAL

29. PRESENCE & REPUTATION ~~Lo~~ STATEMENTS

30. OVERALL INCOME AND EXPENDITURE

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OUR STRATEGY FOR 2022/2023

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SERVICE PRESENCE,
SUSTAINABILITY GOVERNANCE
DELIVERY REPUTATION &
& GROWTH & LEADERSHIP
& EXCELLENCE INCLUSION
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Theme
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Ensure our Deliver the best organisation is Reach more people Ensure our possible care for sustainable and through working organisation is our patients and relevant in the ever in partnership and compliant and their families. changing external raising awareness. manages risk. environment.

Goals

OUR OPERATING AREA

REFERENCE & ADMINISTRATIVE DETAILS

Registered charity name: Hospice at Home West Cumbria

Charity registration number: 1086837

Company registration number: 04191126

Head office telephone number: 01900 873173

Principal office and registered office: Therapy and Information Centre 10 Finkle Street

Workington Cumbria CA14 2BB

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HOSPICE AT ~~HOME WEST CUMBRIA~~

IN NUMBERS

HOME NURSING

HOURS OF NURSING CARE

We provided 6745.25 hours of nursing care: 744 night shifts 188 day shifts

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214
new referrals
into service
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FAMILY & BEREAVEMENT SUPPORT
• Bereavement
Support 62 423
112 one-to-one
• Carer 30
new FABS sessions
• 27
Patient
patients
143 active FABS patients
during this period
GROUP SESSIONS
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TOTAL
106 32 32
Bereavement Carers Group Patient Group
Group sessions sessions sessions 170
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COMPLEMENTARY THERAPY

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• Bereavement
Support 17
504
70
• Carer 17 Complementary
new
• 36 Therapy
referrals Patient
sessions
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THERAPIES CARRIED OUT
98
active 230
Acu-reflexology
patients
during this 75 Distant Reiki
period
54 Emotional Freedom
Technique (EFT)
14 43
284 Reiki Aroma Body
sticks Massage
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LYMPHOEDEMA
203 293 450
new Cancer Non-cancer
referrals
patient patient
sessions sessions
TOTAL
330 active Lymphoedema
patients during this period
743
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JOINT STATEMENT FROM THE CHAIR AND CHIEF EXECUTIVE

New roles in these service areas attracted some excellent people and we have been lucky to appoint skilled and professional staff to join our teams.

Welcome to Hospice at Home West Cumbria’s 2022/23 Annual Report and Accounts, which highlights some of the many achievements of the past year.

We are extremely grateful to all of you who support our organisation through kind and generous donations, fundraising, volunteering time or spreading the word about us. All of this makes our work possible and enables us to continue into the future. We must give a special mention to one person, Gary McKee, who completed his incredible challenge to run a marathon every day for the whole of 2022. The support for Gary has been amazing, gaining international attention, and managing to exceed his target of £1m which was split between our organisation and a national cancer charity. We were honoured that Gary accepted the position of Vice-President of our organisation and we are looking forward to working closely with him into the future.

This year we were sorry to lose Sarah Taylor-Howe, Claire Wilson and David Harper as trustees. All three had supported the Board with their professional expertise over several years, and their contributions will be missed. We were delighted to welcome to the Board three new trustees with a wide range of experience and skills, Dr Richard Tranter and Fiona Stobart, who will support the Clinical Governance Committee, and Kerry Charters, who will support the Finance and Income Generation Committee. We are grateful to all the trustees for their time and invaluable contribution, ensuring that this remains such a wonderful charity for our local communities. We also welcomed a new Vice-President, Baroness Sue Hayman of Ullock.

We were relieved to bring some normality and stability back into the organisation after the trying times of the pandemic. We were able to focus on delivering some of the ambitious plans and targets in our new 3-year strategy and have expanded our home nursing, family and bereavement support and lymphoedema services to meet the growing need from our communities. You can read more about our service developments over the next pages.

In September 2022, we expressed our deep condolences to King Charles III, and all the Royal family, after the death of their beloved mother, grandmother and great-grandmother, Queen Elizabeth II. As Prince of Wales, King Charles III was our charity patron from 1997 and visited us in 2014 to open the Therapy and Information Centre on Finkle Street in Workington. We offer our thanks to him as former patron and wish him a long and happy reign.

We have been working hard to prepare our new service, ‘Support at Home’, to be launched in Spring 2023. This new service will provide home and personal care for palliative and end of life patients who are not able to leave hospital due to a lack of a care package. To enable the initial set up, we are grateful to have received support from the ‘Bedrock Awards’, funded by Sellafield Ltd, part of the Transforming West Cumbria programme.

We would like to thank our President, Vice-Presidents, all staff, volunteers, and trustees for their hard work throughout the year, and to you all for reading our Annual Review, and for helping us to meet our mission of providing excellent, compassionate care every day.

Brendon Cook and Julie Monk

TRUSTEES REPORT

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the group for the year ended 31 March 2023.

The parent company was incorporated as a company limited by guarantee on 30th March 2001 and accepted as from 1st April 2001 all the assets and liabilities of the unincorporated Trust known as Hospice at Home West Cumbria. The Registered Company number is 4191126 and is registered with the Charity Commission from 31st May 2001 with a registration number 1086837. (Prior to that date the registration number was 518777). The Company is governed by its Memorandum and Articles of Association.

The trustees confirm that they have complied with section 17(5) of the 2011 Charities Act in having paid due regard to the Charities Commission guidance on public benefit. Hospice at Home West Cumbria provides services free of charge to those individuals aged over 18 years with life limiting illness living in West Cumbria. We provide palliative and end of life nursing care directly into people’s homes, or an alternative care setting of their choice. We also provide supportive care for families

INCORPORATING THE GROUP DIRECTOR’S REPORT

and carers through our family and bereavement and complementary therapy services. Our care services are available without restriction to all groups in the communities we serve. In addition, we deliver a specialist lymphoedema service across our operating area.

The financial statements comply with the Charities Act 2011, the Companies Act 2006 and the Charities Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102).

The Board of trustees comprises up to 12 trustees. The Board of trustees meet four times per year and its principal responsibilities are to ensure the financial sustainability of the charity, set the strategic objectives, and monitor performance and risk as set out in the governance handbook. The Board has set out under terms of reference, delegated responsibilities and decision making to three committees. All new trustees are appointed through a robust recruitment process to ensure a balance of key skills on the Board.

Chair of Trustees and Chief Executive

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~~orrect as of the date of the AGM on 5th October 2023~~ The information on this page is c

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PATRON, PRESIDENT & VICE PRESIDENTS
Patron
His Royal Highness The Prince of Wales
(until his accession as King in September 2022)
Dr Brian Herd President
Mrs Mary Todd Vice-President
Mr Richard Stout Vice-President
Dr Robert Walker Vice-President
Baroness Sue Hayman of Ullock Vice-President
Mr Gary McKee Vice-President (from 1st April 2023)
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THE TRUSTEES
Name Appointment
11 October 2019
Mr Brendon Cook
Chair from 3 December 2020
12 November 2014
Mrs Joanne Bowe
Vice-Chair from 3 December 2020
Mrs Sian Beaty 11 October 2018 - 7 April 2023
Mrs Sarah Taylor-Howe 11 October 2018 - 6 October 2022
Mrs Barbara Stephens 11 October 2019
Mr David Harper 11 October 2019 - 6 October 2022
Mrs Claire Wilson 3 December 2020 - 22 November 2022
Dr Fayyaz Chaudhri 3 December 2020
Mrs Mhairi Walker 3 December 2020
Miss Amy Lewthwaite 3 December 2020 - 6 April 2023
Mr Paul Skelton 8 October 2021
Dr Lee Williams 6 October 2022
22 November 2022.
Dr Richard Tranter
To be ratified at AGM October 2023
22 November 2022.
Mrs Fiona Stobbart
To be ratified at AGM October 2023
22 November 2022.
Mrs Kerry Charters
To be ratified at AGM October 2023
Mr Dominic Heaton
1 August 2023. To be ratified at AGM October 2023
Miss Kathryn McCloghrie 1 August 2023. To be ratified at AGM October 2023
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Mrs Kerry Charters
22 November 2022.
To be ratfed at AGM October 2023
Mr Dominic Heaton
1 August 2023. To be ratfed at AGM October 2023
Miss Kathryn McCloghrie
1 August 2023. To be ratfed at AGM October 2023		 Mrs Kerry Charters
22 November 2022.
To be ratfed at AGM October 2023
Mr Dominic Heaton
1 August 2023. To be ratfed at AGM October 2023
Miss Kathryn McCloghrie
1 August 2023. To be ratfed at AGM October 2023
COMPANY SECRETARY
Name
Mrs Carol Robertson
Miss Charlote Todhunter		 Appointment
11 October 2019 – 1 May 2023
2 May 2023

SENIOR MANAGEMENT TEAM

This team operationally manages the hospice, provides support and guidance to all staff, and supports the Board of trustees.

Julie Monk Chief Executive Officer Director of Clinical Services Lorraine Dixon Director of Funding & Communications Hayley McKay Information correct COMMITTEES as of 31[st] March 2023 Clinical HR & Finance BOARD OF & Income Governance Governance Generation TRUSTEES Committee Committee Committee Trustees: Trustees: Trustees: Dr Fayyaz Chaudhri Joanne Bowe (Chair), Dr Lee Williams (Chair), (Chair), Mhairi Walker, Barbara Stephens, Brendon Cook, Kerry Dr Richard Tranter, Paul Skelton, Amy Charters, Sian Beaty Fiona Stobbart Lewthwaite Executive Support: Executive Support: Executive Support: Julie Monk, Hayley McKay, Julie Monk, Lorraine Julie Monk, Lorraine Nick Heaney Dixon, Dr Helen Rowe Dixon, Melanie Taylor This committee oversees This committee monitors This committee monitors and advises on Clinical Governance of the and advises on Human Resources and personnel the financial management and marketing and income generation of charity including quality issues including the charity, including standards, clinical risk, remuneration, and audit requirements, the care delivery and patient training and development development of fundraising experience and audit. of staff and volunteers. strategies, the operation of the Trading Company and external audit arrangements of both the charity and the Trading Company.

R I SK G ROUP - The Risk Group is attended by the Chairs of each committee and formed in November 2022 following a merge of the Finance, Audit & Risk Committee with the Marketing & Income Generation Committee. The Risk Group oversees the strategic risk register and reports highlights, exceptions and changes to Board in order to inform the Business Plan.

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G O V E R N A N C E

The governance arrangements are set out in our Governance Handbook which includes guidance on the roles and duties of trustees, role profiles, terms of reference for committees, schedule of matters reserved for the Board and a scheme of delegation.

Our Governance Handbook and Memorandum and Articles of Association were reviewed this year, including committee arrangements, terms of reference for committees and trustee recruitment. The creation of a three-committee structure, and a risk management group, consisting of the chairs of the committees and Board, was approved and the terms of reference for these updated.

Changes to the objects within the Memorandum and Articles of Association were agreed by the Charity Commission and approved by the trustees and members of Hospice at Home West Cumbria at a special meeting held in May 2022. The new objects have been registered with Companies House and an amendment made on the ; Charity Commission’s website.

Following this, the membership of the organisation was also reviewed to ensure that all records held

of the current membership met the statutory requirements. Members were asked to consider whether they wished to remain closely engaged with the charity’s activities and the duties of members.

It was agreed to appoint additional Vice-Presidents to support the organisation and take on an ambassadorial role. Baroness Hayman of Ullock (Sue Hayman), who lives in West Cumbria, was approached and accepted the position. She is delighted to support the work of Hospice at Home West Cumbria and continue the support received from Lord Frank Judd, our former President and Vice-President.

to ensure that the organisation is effective, open and accountable; and to ensure a good working relationship with the Chief Executive and Senior Management Team.

The most important job of the Board is to lead the hospice. The Board is concerned with direction, policy and strategy. The management of the hospice is delegated to paid professional staff who report progress back to the Board. The Board must ensure that staff have adequate resources to undertake this.

Our trustees are directors of the charity and have duties under company law as well as charity law. They are expected to maintain the highest standards of integrity and stewardship;

highest standards of integrity and stewardship; II The Board administers the charity and meets a I I minimum of four times each year. The hospice I I ensures good governance through an effective I I committee structure. Each committee meets in I between Board meetings and supports the Board with its work. The current structure allows the a = I ,S,1 Board to focus on strategic and big picture issues

by delegating responsibility and empowering each committee to examine the detail and provide the precise level of scrutiny that is necessary. By employing this structure, it allows the committees to provide assurance to the Board and supports the flow of solutions, recommendations, and ideas.

TRUSTEE RECRUITMENT & INDUCTION

All new trustees participate in an induction programme aimed at building knowledge and understanding of both the role and their responsibilities as a trustee and the work of Hospice at Home West Cumbria.

Under the requirements of the Memorandum and Articles of Association, the trustees are elected to serve for a period of three years, after which they must be re-elected at the next Annual General Meeting. Trustees cannot serve longer than nine years in total.

A Board skills audit is undertaken annually to identify skills gaps and following resignations and retirements, recruitment took place during the year to attract applicants with accountancy/finance and medical/clinical skills to join the Finance and Income Generation and Clinical Governance Committees. Three new trustees were appointed and have settled in well.

Our Governance Handbook provides guidance on ensuring we have a broad range of skills and experience within our Board of trustees. To do this, we recruit using our skills matrix to ensure that trustees are appointed onto a committee relating to their relevant skill set.

» | 4 I Trustees are appointed following advertisement . 1I and interview, and references are taken up before a 4ce II formal recommendation is made by the Chair, to the I Board.

Trustees have an annual appraisal, conducted by the Chair and Vice Chair.

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G O V E R N A N C E

INVESTMENTS

The assets of a charity must be invested in accordance with the governing instrument and with the Trustee Act 2000 and the charity confirms it has the ability to grant discretionary investment power.

The Board of Hospice at Home West Cumbria has an approved Investment Policy and has delegated investment decisions to the Finance and Income Generation Committee. The committee has responsibility for monitoring the investment assets and reporting to Board.

RESERVES POLICY

The reserves are resources that Hospice at Home West Cumbria has or can make available to spend for any or all of the charity’s purposes. The reasons for holding reserves are as follows:

The charity has investments with Brewin Dolphin with a specific detailed investment policy including low/medium risk products and the right to exclude those companies that carry out activities contrary to the charity’s aims. The fund managers have a discretionary mandate to best invest in suitable products. The committee regularly reviews the information provided by the investment manager.

The aim of the Reserves Policy is to hold twelve months running costs as investments and bank balances (£1,447,000). The bank balances and investments at the year end were £3,129,873 much higher than the stated intention to hold 12 months running costs. The unexpected additional income was largely due to an individual fundraiser who raised over £1m, split between Hospice at Home West Cumbria and a national charity. This will provide a buffer for years to come where such amounts will not be received.

The charity’s cash reserves are held on short term deposits with The Cumberland Building Society. The average gross interest over the financial year was approximately 1.7%. The charity’s investments are managed by Brewin Dolphin.

INTERNAL RISK & CONTROL

The Board has an approved policy on Risk Management and has identified the major strategic, business and operational risks for the organisation. Risk assessments are reviewed quarterly and action plans updated which ensure necessary steps can be taken to manage these risks. For 2022/2023 the strategic risks listed in the risk register are:

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G O V E R N A N C E

SUPPORTING STAFF & VOLUNTEERS

leadership team. They were also discussed at the Board away day, and it was identified that these values should apply to volunteers and trustees.

This year our Health and Wellbeing Group have reviewed our Health and Wellbeing Strategy and developed a plan. We have an Employee Assistance Programme for all staff to aid wellbeing and offer support and advice as required, staff who are trained as mental health first aiders, regular staff training and development days, a Freedom to Speak Up Guardian, flexible working arrangements and an employee health assurance policy.

The values have been aligned to the strategy and Hospice Charter and will be incorporated into the volunteer and trustee induction pack and annual reviews.

A Management and Leadership training programme has been developed as well as personal/ professional development plans for all staff.

The organisation has a set of values which have been used as part of the appraisal process, and these have recently been reviewed by the

TEAMWORK We achieve more when we collaborate and all work together. We promote the sharing of knowledge and ideas that help everyone grow.

OUR VALUES

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COMPASSION RESPECT
We acknowledge and We positively value individuals
appreciate others by building for their qualities or traits
trust, mutual connections and and treat everyone with
reciprocation. appreciation and dignity.
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INTEGRITY
We build trust through
responsible actions and honest
relationships.
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ACCOUNTABILITY
We conduct ourselves with
responsibility and integrity.
Each of us is responsible for
our words, our actions, and
our results.
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EXCELLENCE We will strive for continuous improvement and deliver the best services we are capable of providing.

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INCLUSIVITY
We value equity, inclusion, and
dignity for all.
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VOLUNTEERS

We could not deliver our full range of services were it not for our dedicated volunteers, and we continue to be extremely grateful for all their time, commitment, and ongoing support. During National Volunteer’s Week, we held a thank you event at our Therapy and Information Centre which gave volunteers the opportunity to meet others and for us to show our appreciation. We also organised three volunteer drop-in sessions out in our local community: Gosforth, Cockermouth, and Egremont. These sessions gave the opportunity for volunteers to meet and chat to our Chair of Trustees and Volunteer Co-ordinator, and meet other volunteers and share news and ideas going forward.

Our Volunteer Co-ordinator continues to have a good relationship with Cumbria CVS and regularly attends network meetings, training and recruitment events. We regularly recruit new volunteers and have streamlined our volunteer recruitment process as well as increasing awareness through open days, social media posts, posters, leaflets and a new volunteering guide. We have expanded volunteer roles to include online sales, digital and community champion volunteers.

Keeping in touch with our volunteers is important and during the year we introduced a new quarterly newsletter where we share information of what is happening within the organisation, introducing new staff members, volunteering opportunities, and thanking them for all that they do.

FUTURE SKILLS & SUCCESSION PLANNING

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S E R V I C E D E L I V E R Y

CLINICAL SERVICES

We have supported, developed and progressed our strategic objectives. We have increased our engagement and collaborative working through integrated community partnerships, facilitated hospital discharges and where possible, prevented hospital admissions. We have committed to making our services as accessible and as inclusive as possible and we remain passionate about reaching as many individuals as possible; both directly through patient facing contacts and indirectly through education, training, advice and by sharing ideas and best practice.

We have continued to encourage referrals at an earlier stage in the patient’s journey, our aim being to optimise the quality of life for patients and their loved ones. The feedback received tells us that most patients would prefer to spend their final months in their own home, supported by our highly experienced staff, who use their skills and knowledge to keep patients and families safe and comfortable. The care and support we deliver to patients and their loved ones remain patientcentred and at the heart of everything we do.

We encourage all our staff to “find the Person in the Patient” and to support patients with choice and control over the way their care is planned and delivered.

Looking to the year ahead we will continue to identify further research/education and collaboration opportunities and develop our clinical services using evidence from key demographic and health data.

We have seen the potential to increase referrals and activity across all clinical services and the continued pressures across the health economy have demonstrated a significant need for high quality, compassionate care for people as they approach the end of life.

We look forward to the continued growth of our progressive and innovative teams, whilst being mindful of the continued changing landscape.

HOME NURSING

The home nursing service provides palliative and end of life care and support to patients and their families who have a life limiting illness. The care provided is predominantly in the patient’s own home, and we also provide care and support to patients in care homes and community hospitals.

Agile working is now well established within the team and all staff have a laptop enabling them to access electronic patient records to document all care received from our service.

The ambitious plan to establish a new domiciliary care element alongside the home nursing service has been achieved. The Support at Home service is now active (June 2023) and already generating referrals into the home nursing service. We have received 214 new referrals into the home nursing service and provided 6,745.25 hours of care.

We currently have a team of six Registered Nurses and seven Health Care Assistants who are highly experienced in the service we provide. The care is coordinated from a team of experienced senior Registered Nurses and patient care coordinator in the office led by our new Home Nursing Team Leader. It remains difficult to recruit Registered Nurses, however, this has not impacted on the excellent service we are able to provide in our local community.

“The care that has been provided from Support at Home and home nursing teams has been amazing. We couldn’t have got through the last few days without you. Thank you.”

“Your kindness and compassion helped to make her final days more relaxed and comfortable. To be able laugh and joke with her, even to her last day will be a memory to cherish.”

“I would like to say a very big thank you for the help you gave me in looking after my Mam. It gives me great comfort knowing she could spend her last days at home with me and my family.”

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S E R V I C E D E L I V E R Y

FAMILY & BEREAVEMENT SUPPORT

deliver these safely and effectively. Two of our FABS volunteers were successful in securing positions and are progressing through a period of skills development which is being delivered by the Senior FABS Worker. Our ongoing ‘Grieve Well Together’ group aims to bring together those who are grieving the loss of their partner or spouse, offering support, guidance, and coping strategies. Facilitated by our FABS staff and based on models of best practice, this group provides invaluable support and connection in the most difficult of times. Our plans looking ahead are to re-instate the groups for patients and carers, expand our Grieve Well Together group and focus on evaluation and feedback across the service to ensure we are delivering the best quality support possible.

Family and Bereavement Services (FABS) provide emotional support to those bereaved through palliative illness, palliative patients, and their family carers. Our aim is to provide a range of tailored support options to meet each individual’s needs following an initial assessment. The team is made up of trained staff and volunteers who help people with coping, anticipatory loss, grief, and bereavement. This work is delivered through oneto-one and category-specific group sessions for the bereaved, patients, and their family carers.

The service has undergone staff and volunteer changes in the past year and service delivery has been affected by these changes. Groups for patients and carers were put on hold during the pandemic and remained so until we were in a position to

“Definitely one-to-one support was so important for processing the chaos in my head, thinking and helpful solutions and I felt less lonely as didn’t have to ‘hide’ behind the mask as I do with friends and family.”

“Thank you for all your support, listening and wise words over the last year or so. You have walked alongside me during the most awful times and I will never forget or underestimate that.”

“To all the staff at Hospice at Home I wanted to say a huge thank you for all your support given. I shall always be grateful. At times, our own light goes out and is rekindled by a spark from another person sent with kindness.”

“It has given me freedom to vent, trust and open up. Hospice has been the best service offered to me. They are all very kind. Hospice welcomes all and goes over and above to make you feel comfortable. The hospice staff are very knowledgeable, skilled, experienced and educated in what they do.”

COMPLEMENTARY THERAPY

Our complementary therapy service continues to offer specialist support to palliative patients and their family members across West Cumbria. A range of approaches are adopted to best meet the needs of the client on the day and may include aromasticks, breath work, guided visualisation, massage, reflexology, Reiki, and Emotional Freedom Techniques (EFT) tapping. Our therapists are committed to offering a bespoke package which acknowledges the changing needs of our clients and is tailored to their specific needs. These range from chemotherapy side-effects such as nausea and anxiety regarding a needle phobia, to insomnia and anticipatory grief.

introduced to the service in autumn 2022 and have been welcomed by patients, carers and the bereaved alike.

The team gradually moved out of the adaptations to therapies that were put in place during the pandemic and have returned to a full menu of options offered.

The plan to expand the volunteer therapy team last year was not possible, but we continue to try to recruit volunteers to join us. We currently have one complementary therapy volunteer for two sessions per week at our Therapy and Information Centre.

Looking forward, the next development for the service is the expansion of EFT tapping provision. This is currently only offered by the FABS Team Leader and we intend that the two complementary therapists will be in a position to offer this in the future.

The service has seen big changes in the last 12 months with the Senior Complementary Therapist moving into the Family and Bereavement Support (FABS) Team Leader position in December 2022 and the appointment of a new Complementary Therapist in February 2023. Aromasticks were

“You have really helped me deal with my anxiety during this journey and helped me process my grief, getting me to a much more calm and happy place. The service that you and the hospice provide is amazing and you should be proud of the work that you do!”

“I struggled both physically and mentally, unable to cope with my diagnosis, and found it impossible to relax or get some order into my life. Thanks to the commitment of hospice staff, my mental and physical health have improved immeasurably. A combination of Reiki, Reflexology and EFT, has taught me the power of one’s mind and the benefits gained from this approach. During these sessions I have experienced feelings / sensations I would not thought possible. The times spent with hospice staff are priceless to my family and I, bringing a sense of calmness to my life.”

“Hospice at Home West Cumbria are a

first class professional and confidential service. The complementary therapy for our family has been excellent… and we have been grateful to the Complementary Therapist for her caring services to us all. It would have been very difficult without this. What a valuable service this is to families. In fact, it’s a lifeline. Thank you all - very much appreciated.”

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S E R V I C E D E L I V E R Y

S U S T A I N A B I L I T Y

SPECIALIST LYMPHOEDEMA SERVICE

Lymphoedema/chronic oedema continues to be an underestimated health problem that remains widely unrecognised despite affecting between 200,000 – 420,000 men, women and children in the UK. The condition can have a devastating impact on the quality of life of those living with it.

Our service has continued throughout this last year, to provide excellent quality specialist lymphoedema care involving holistic assessment and treatment, education, health promotion and prevention advice as a means to promote each patient’s quality of life and support them to be self-managing.

This year we have been focussing on how to continue our success with patients as well as promote awareness of lymphoedema to the wider community so diagnosis can be achieved early and treatment planning can begin, therefore avoiding potential hospital admissions.

Our treatment clinic has been really successful with patients attending for a period of six weeks to receive some of the most up-to-date treatments. We have implemented assessment tools to monitor the outcomes of these treatments, and these are being collated at each session. Without the fantastic efforts of the local community, and our own fund raising teams, these treatments would not be available to the people of West Cumbria.

Treatments include: Lymphassist sessions, LymphaTouch and laser treatments, Kinesio taping, specialist compression bandaging, manual lymphatic drainage.

We have also been working more collaboratively with other health care providers to share knowledge and skills, as this is key when caring for people with lymphoedema, clearly outlined by the British Lymphology Society. This interaction with other health care teams has contributed to an increase in referrals to the service, with patients being assessed promptly in either one of our clinics or in their own homes.

All of our team have also taken part in various training days/sessions to ensure we are up to date with what is going on in our own community. This is vital if we are to reach positive holistic outcomes.

It is estimated that England currently spends more than £178 million on admissions due to lymphoedema, with a rise in costs of £7 million from 2013 to 2014, equating to more than 22 904 additional admissions. It has been estimated that for every £1 spent on lymphoedema services, the National Health Service (NHS) saves £100 in reduced hospital admissions.

‘We will always be committed to providing equitable access to the lymphoedema service and strive to increase public awareness through innovation, research, education and training.’ - Alana Phizacklea, Lymphoedema Nurse Specialist / Team Leader

‘Hospice at Home is a very needed & worthy charity. I had no idea the different work you do until you visited my mum on a number of occasions to help her with very painful lymphoedema legs.’

‘The big benefit was the psychological boost from talking with the nurses’

FINANCE & BUSINESS SUPPORT

Arrangements were put in place to bring together the Marketing and Income Generation, and Finance functions, creating the new roles of Director of Funding & Communications, Finance Team Leader, Finance Officer and Funding and Communications Assistant.

We appointed a Finance Team Leader in August 2022, who qualified as a Chartered Accountant with the ICAEW in January 2023. The Finance Team Leader has been working with the Finance team, Senior Management, and Finance consultant to carry out a review of our financial controls and procedures to ensure that they meet the needs of the charity. These have included, cash, petty cash, payroll, and credit card procedures. A schedule has been put in place to review the remaining procedures in the following 12 months.

We have also started to move away from paperbased records to digital, to save on costs, improve efficiencies, and reduce our carbon footprint.

The health and safety systems previously introduced across the hospice continue to provide the basis for a robust and practicable approach to safety management. Following the relocation of staff to our Therapy and Information Centre in Workington, staff were given a refresher on health & safety, including fire safety and evacuation.

There were several vacancies over the year and some of which have been difficult to fill, but now after a successful round of recruitment, almost all our vacancies are filled.

A job evaluation process, benchmarking exercise and pay review was undertaken this year, resulting in changes to paygrades to ensure all roles were being paid at a competitive rate.

TRADING COMPANY

The trading company raised £126,210 this financial year which resulted in a net profit of £28,265 being donated back to the charity.

Our van volunteers continued to go out into our communities, collecting donated items and providing a vital service for those supporters who were unable to transport their pre-loved goods themselves. Our volunteers worked hard to sort all the donations and get things ready for sale and over 21,000 items were sold in our Workington shop alone. Our eBay volunteers worked hard to identify donated items that would sell well online and managed to use the platform to sell 538 items.

Our Workington shop volunteers take great pride creating interesting shop window displays and in May 2022, were delighted to win first prize in the Best Dressed Window competition, in honour of the late Queen Elizabeth II Platinum Jubilee.

Our Cockermouth volunteers continued to run our shop and took pride in specialising in the sales of hand made crafts made by local supporters.

As always, our sincere thanks go to all of our volunteers who give up their valuable time each week to ensure our shops and online sales can continue - we really couldn’t do this without them.

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S U S T A I N A B I L I T Y

INCOME GENERATION

Due to the continued effects of the pandemic we didn’t plan any mass participant events this year and continued to work within the community to build relationships and inspire people to take on their own fundraising challenges. Community groups raised an incredible £61,046 throughout the year, with events ranging from cakes sales, community concerts and even a freezing cold New Year’s Eve dip in the Irish Sea.

For the first time since the pandemic, we were delighted to bring back our popular Mini Colour Run events. Nine local schools and over 1,700 pupils from across West Cumbria ran around their school fields being showered with coloured powder, raising a remarkable £34,143.

Our Friends of Hospice regular giving programme continued, with our loyal supporters donating a set amount each month and raised £13,850.

Our Sunflower Tributes have also continued to grow and supporters appreciated the opportunity to create an online Tribute page to loved ones. Tribute funds together with donations made in memory at funerals, raised £53,580.

We were grateful to receive support from local businesses throughout the year who in total donated £44,269. Our Christmas Jumper Day campaign was particularly popular with 41 local businesses and schools taking part raising a total of £4,962.

Our Fundraising Promise, available on our website, sets out how we ensure fundraising activities are carried out openly and honestly. Our Fundraising Promise includes our commitment to respect supporter’s rights and privacy and never put undue pressure on people to make a gift. We are registered with the Fundraising Regulator and confirm that we received no complaints relating to fundraising during 2022-23.

Without doubt the most successful income stream this year was our sponsored activities. £599,035 was raised, with the majority of that raised by Gary McKee aka “Marathon Man”. 1st April 2022 saw Gary run his 91st marathon in as many days as he continued his challenge to run 365 consecutive marathons during 2022. Privileged to share Gary’s journey, the team at Hospice at Home West Cumbria loved getting to know Gary, his family, and team of helpers so, on this page of our annual review, we reflect on the incredible challenge, and the extraordinary amount of money he raised for his local Hospice.

Gary ran over 9,000 miles and inspired over 40,000 people to donate both on and offline. We were stunned by the outpouring of support from individuals, families, community groups, schools, businesses and organisations that came together to support Gary in his challenge. Many runners and cyclists joined Gary each day, in the blistering heat of the summer months, and the typical Cumbrian wind and rain. Volunteers came together to form “Team 365” who photographed him, fed him, fundraised for him, sang for him, cheered him and followed every step of his journey. It would be impossible to thank everyone who made a difference in Gary’s challenge so instead, we offer a collection of memorable photographs of those who played huge part. Thank you to Gary, Team 365, and every individual who donated or turned out to cheer him on. The difference you have made to your local Hospice is beyond measure.

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P R E S E N C E & R E P U T A T I O N

S U S T A I N A B I L I T Y

CHARITABLE TRUSTS & GRANTS

COMMUNICATIONS

Every year the generosity of our grant makers enables us to provide support across all our care streams. Donations from trusts, funds and foundations is so important to the delivery of our services, and we are very grateful to the many organisations who have funded our work over the years, as well new ones which have given more recently. We know that many grant makers have seen a reduction in their income and have ever-increasing requests from charities, so we have been especially thankful for their continued support.

We received awards to help our Family and Bereavement Services team deliver complementary therapies, and individual and group emotional wellbeing sessions throughout Allerdale and Copeland. Grants have also supported our specialist palliative and end of life home nursing team to give dedicated one-to-one care in people’s homes. Securing income for overhead aspects of our costs is not always easy, and grant makers have recognised the challenges we have faced with core costs through unrestricted funding. This has contributed to keeping our Therapy and Information Centre a warm and bright sanctuary for patients and their loved ones.

We are indebted to the trustees of the many organisations who chose to support Hospice at Home West Cumbria and thank them for all they do for our patients and their families.

GIFTS IN WILLS

Gifts in Wills are essential for us to help people when they need it most. In the past 10 years we have received almost £3million from people who have generously and selflessly supported the future of our organisation, providing West Cumbrians with vital palliative and end of life care.

During this year we embarked on an awareness raising campaign to promote the value of gifts in Wills to fund our work and create a greater understanding about the importance for people to get their financial affairs in order. Our 30-second TV advert on the ITV Hub, combined with a roadside poster and bus campaign, highlighted the lasting difference people can make to their local community.

We have also grown our ‘Make a Will Month’ campaign, in partnership with solicitors from Brockbanks and Cartmell Shepherd, who generously supported our campaign with their time and by donating their discounted fees to us. Encouraging people to have a professionally written and up-todate Will ensures their wishes are adhered to and offers them an opportunity to consider including a gift to their favourite charities. This year more people than ever participated, enabling them to have a formally recorded document of the choices they have made, as well as generating much needed income through the fees donated.

We will continue to promote the significance of gifts in Wills to our work as part of our fundraising and marketing communications.

Developing our marketing and communications activity has been a key focus this year with new platforms explored and an increase in social media activity. For the first time we used bus rear and bill board advertisements, and targeted social media campaigns. 30,397 people visited our website and we gained new followers across our social media platforms including Facebook, Instagram, Twitter and LinkedIn.

has continued which gives updates on our clinical service delivery, information about what we have in store over the following months and gives thanks to fundraisers who have supported us over the previous six months. A dedicated newsletter for our valuable volunteers is now also produced.

Our Chief Executive and Chair of Trustees have continued to collaborate with other Hospices across the North East and North West. A dedicated Marketing and Communications across the hospices has been established to enable us to work together to raise awareness of the services we provide, and the importance of hospice care.

All of our clinical literature has been reviewed and we now have a suite of information about each of our services. Our twice yearly newsletter

INFORMATION TECHNOLOGY

Our IT maintenance contract for our non-clinical services was renewed this year, for a further 3 years, when Westcom IT Solutions was acquired by Online Systems, who are now part of Focus Group, one of the UK’s leading independent providers of essential business technology.

also provides presence and instant messaging between users, keeping them connected to work colleagues no matter where they are.

A workplace intranet has been developed to enable staff and volunteers to access policies, procedures and other organisational documents.

We now have a smart telephony system in place which allows staff to make and receive calls using a mobile app on their smartphones which is ideal for staff who often work remotely or work from different locations where it is not practical to install a handset. In addition, the app

And laptops have been provided for all clinical staff to enable agile working.

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OVERALL INCOME & EXPENDITURE

----- Start of picture text -----
£126,210
Trading
£270,920
£1,031,889
NHS Core Funding
Donations
& Events
£51,878
Investments
INCOME £163,493
TOTAL
Legacies
£2,142,680
£7,887
Other
£206,200
Grants
£118,030
Charitable Trusts
& Foundatons
£33,886 £132,287
In Memory Gift Aid
----- End of picture text -----

----- Start of picture text -----
£99,510 £415 £28,120
Trading Other Governance
Company
£222,163
£255,907 Lymphoedema
Cost of
Raising
Income
£12,343 EXPENDITURE £348,282
Support TOTAL Family &
at Home £1,446,951 Bereavement
Support
£480,211
Home
Nursing
----- End of picture text -----

PROFESSIONAL ADVISORS

----- Start of picture text -----
AUDITORS Saint & Co, Chartered Accountant &
Statutory Auditor
Sterling House, Wavell Drive
Rosehill, Carlisle
Cumbria, CA1 2SA
BANKERS National Westminster Bank plc
31 Pow Street
Workington
Cumbria
CA14 3WY
INVESTMENT MANAGERS RBC Brewin Dolphin
2 Smithfield Street
London
EC1A 9BD
MEDICAL ADVISOR Dr Helen Rowe
Consultant in Palliative Medicine
North Cumbria Integrated Care NHS
Foundation Trust
Workington Community Hospital
Park Lane, Workington, CA14 2RW
HR ADVISOR M Taylor Associates Ltd
1 The Oaks
Blindcrake, Cockermouth
Cumbria, CA13 0QH
HEALTH & SAFETY ADVISOR Michael Edwards
Oak Safety Services
75 Oakfields, Burnopfield
Newcastle upon Tyne, NE16 6PQ
FINANCIAL ADVISOR Nick Heaney
CWH Accounting Limited
Mount Pleasant
Heads Nook, Brampton, Carlisle
Cumbria, CA8 9EH
----- End of picture text -----

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES ~~—~~

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees, who are also the directors of Hospice at Home West Cumbria for the purpose of company law, are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that:

In preparing these financial statements, the trustees are required to: 

  - so far as they are aware, there is no relevant audit information of which the charity’s auditor is unaware; and

FINANCIAL REVIEW

During this financial year our total incoming resources for the group, were £2,142,680, of which £85,000 was restricted for specific needs. Total resources expended were £1,446,951, of which £12,343 was spent on restricted projects, resulting in a net resources surplus of £695,729. The surplus at the end of this period has been greatly helped by the success of Gary McKee’s 365 challenge as reported elsewhere within this review.

Our Vision and our Mission has continued to be in close focus and driven the need for the Board of trustees to remain resilient, monitoring financial forecasts to ensure that we maintain a professional service. The hospice charity relies on voluntary donations, legacies, fundraising activities and income from our charity shops to fund the care we deliver.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

If it was not for the ongoing fundraising activities and the fantastic support of people in our West Cumbrian communities, our reserves would be rapidly depleting. As we continue to navigate our way through the everchanging external environment, including increasing inflation and cost of living, we will persist in our efforts to learn new ways to manage our services and resources, and implement project plans for the long-term benefit of the hospice.

1 The trustees’ annual report is approved at the ——— I: Annual General Meeting on 6th October 2022 j I and signed on behalf of the board of trustees by: ==

The Balance Sheet shows Total Funds at the Balance Sheet date of £3,310,538, of which £72,657 are restricted.

The assets are held to provide the Objects and Activities stated in the Memorandum of Association of the Charity. The financial position of the Charity as at the Balance Sheet date is considered to be satisfactory.

Mr Brendon Cook (Chairman) Trustee

The Charity is financially dependent upon National Health Funding.

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Hospice at Home West Cumbria

Company Limited by Guarantee

Independent Auditor’s Report to the Trustees of Hospice at Home West Cumbria Year ended 31 March 2023

AUDITOR’S OPINION

In our opinion the financial statements:

We have audited the financial statements of Hospice at Home West Cumbria (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, The including Financial Reporting Standard 102 Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

CONCLUSIONS RELATING BASIS FOR OPINION TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Hospice at Home West Cumbria

Company Limited by Guarantee

Independent Auditor’s Report to the Trustees of Hospice at Home West Cumbria Year ended 31 March 2023

OTHER INFORMATION

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO RESPONSIBILITIES REPORT BY EXCEPTION OF TRUSTEES

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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Hospice at Home West Cumbria

Company Limited by Guarantee

Independent Auditor’s Report to the Trustees of Hospice at Home West Cumbria Year ended 31 March 2023

AUDITOR’S RESPONSIBILITIES

FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

The extent to which the audit was considered capable of detecting irregularities including fraud

Hospice at Home West Cumbria

Company Limited by Guarantee

Independent Auditor’s Report to the Trustees of Hospice at Home West Cumbria Year ended 31 March 2023

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS (CONTINUED)

In response to the risk of irregularities and noncompliance with laws and regulations, we designed procedures which included, but were not limited to:

USE OF OUR REPORT

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Saint & Co

Chartered Accountants & Statutory Auditor Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA ) e Saute aed

Saint & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Hospice at Home West Cumbria

Company Limited by Guarantee Consolidated Statement of Financial Activities (including consolidated income and expenditure account) Year ended 31 March 2023

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes £ £ £ £ £ £
Income and endowments from:
Donations and legacies 3 1,600,785 85,000 1,685,785 1,017,553 71,275 1,088,828
Charitable activities 4 270,920 - 270,920 258,420 - 258,420
Other trading activities 5 126,210 - 126,210 140,407 - 140,407
Investments 6 51,878 - 51,878 22,546 - 22,546
Other income 7 7,887 - 7,887 5,021 - 5,021
Total income 2,057,680 85,000 2,142,680 1,443,947 71,275 1,515,222
Expenditure on:
Raising funds 8 355,417 - 355,417 342,665 - 342,665
Charitable activities 9 1,078,776 12,343 1,091,119 827,714 71,275 898,989
Other 14 415 - 415 887 - 887
Total expenditure 1,434,608 12,343 1,446,951 1,171,266 71,275 1,242,541
Net gains/(losses) on
investments 15 (82,408) - (82,408) 13,478 - 13,478
Net movement in funds 540,664 72,657 613,321 286,159 - 286,159
Fund balances at 1 April 2022 Fund balances at 1 April 2022 2,697,217 - 2,697,217 2,411,058 - 2,411,058
Fund balances at 31 March
2023 3,237,881 72,657 3,310,538 2,697,217 - 2,697,217

Hospice at Home West Cumbria Company Limited by Guarantee Consolidated Balance Sheet Ye ~~ar ended 31 March 2023~~

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 17 172,224 189,532
Investments 18 ~~1,174,970~~ ~~1,239,213~~
1,347,194 1,428,745
Current assets
Stocks 20 8,137 1,743
Debtors 21 160,449 109,435
Investments 22 2,172 1,192
Cash at bank and in hand ~~1,886,099~~ ~~1,238,574~~
2,056,857 1,350,944
Creditors: amounts falling due within one
year 23 ~~(93,513)~~ ~~(82,472~~)
Net current assets ~~1,963,344~~ ~~1,268,472~~
Total assets less current liabilities ~~3,310,538~~ ~~2,697,217~~
Income funds
Restricted funds 72,657 -
Unrestricted funds ~~3,237,881~~ ~~2,697,217~~
3,310,538 2,697,217

The group is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

The consolidated statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................5th October

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Brendon Cook (Chairman) Company Registration Number: 04191126 Tr ~~ustee Charity Registraton Number: 1086837~~

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Hospice at Home West Cumbria

Company Limited by Guarantee Company Balance Sheet Year ended 31 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets
Investments		 17
18		 167,149
~~1,174,970~~		 179,529
~~1,239,213~~
Current assets 1,342,119 1,418,742
Stocks
Debtors
Investments
Cash at bank and in hand		 20
21
22		 8,130
174,299
2,172
~~1,864,688~~		 -
110,562
1,192
~~1,221,519~~
Creditors: amounts falling due within one
year		 23 2,049,289
~~(80,870)~~		 1,333,273
~~(56,363~~)
Net current assets ~~1,968,419~~ ~~1,276,910~~
Total assets less current liabilities ~~3,310,538~~ ~~2,695,652~~
Income funds
Restricted funds 26 72,657 -
Unrestricted funds ~~3,237,881~~ ~~2,695,652~~
~~3,310,538~~ ~~2,695,652~~

The surplus for the financial year for the parent company was £614,886 (2022: £284,594).

Hospice at Home West Cumbria Company Limited by Guarantee Consolidated Statement of Cash Flows Year ended 31 March 2023

2023 2022
Notes £ £ £ £
Cash flows from operating activities
Cash generated from operations 30 619,017 477,020
Investing activities
Purchase of tangible fixed assets (4,225) (37,188)
Proceeds from disposal of tangible fixed assets - 1,000
Purchase of investments (14,143) (525,889)
Proceeds from disposal of investments - 61,844
Investment income received 51,878 22,546
Net cash generated from/(used in) investing
activities 33,510 (477,687)
Net cash used in financing activities - -
Net increase/(decrease) in cash and cash equivalents 652,527 (667)
Cash and cash equivalents at beginning of year 1,304,437 1,305,104
Cash and cash equivalents at end of year 1,956,964 1,304,437
Reconciliation with balance sheet
Cash at bank and in hand 1,886,099 1,886,099 1,238,574 1,238,574
Cash and cash equivalents within fixed asset investments 68,693 64,671 64,671
Cash and cash equivalents within current asset investments Cash and cash equivalents within current asset investments 2,172 2,172 1,192 1,192
Cash and cash equivalents at end of year 1,956,964 1,304,437

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................5th October

Company Registration Number: 04191126 Charity Registraton Number: 1086837

Mr Brendon Cook (Chairman) Trustee

I ~~I~~ ~~www.hospiceathomewestcumbria.org.uk~~ 41 ~~I I~~ Registered Charity No. 1086837

40 www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

1. ACCOUNTING POLICIES

1.4. INCOME

Charity information

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Hospice at Home West Cumbria is a private company limited by guarantee incorporated in England and Wales. The registered office is 10 Finkle Street, Workington, Cumbria, CA14 2BB, United Kingdom.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.1. ACCOUNTING CONVENTION

The financial statements have been prepared in accordance with the charity’s governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

1.2. GOING CONCERN

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5. EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

1.3. CHARITABLE FUNDS

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

1.6. TANGIBLE FIXED ASSETS

1.10. CASH AND CASH EQUIVALENTS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

1.11. FINANCIAL INSTRUMENTS

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Freehold property 1% straight line on property, 5% straight line on improvements

Fixtures and fittings 20% to 25% straight line

Medical equipment 20% reducing balance

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Shop equipment 20% to 33% reducing balance & 20% straight line

Basic financial assets

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

1.7. FIXED ASSET INVESTMENTS

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

Basic financial liabilities

1.8. IMPAIRMENT OF FIXED ASSETS

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9. STOCKS

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

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42

Hospice at Home West Cumbria

Company Limited by Guarantee

Notes to the Financial Statements Year ended 31 March 2023

1.12. EMPLOYEE BENEFITS

2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

1.13. RETIREMENT BENEFITS

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

1.14. DISCLOSURE EXEMPTIONS

The parent charitable company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(b) Disclosures in respect of financial instruments have not been presented.

1.15. CONSOLIDATION

The consolidated financial statements incorporate the financial statements of the company and all group undertakings. These are adjusted, where appropriate, to conform to group accounting policies. As a consolidated statement of financial activities is published, a separate statement of financial activities for the parent company is omitted from the group financial statements by virtue of section 408 of the Companies Act 2006.

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Donations and gifts 1,316,092 - 1,316,092 823,156 - 823,156
Legacies receivable 163,493 - 163,493 78,156 - 78,156
Grants receivable 121,200 85,000 206,200 116,241 71,275 187,516
1,600,785 85,000 1,685,785 1,017,553 71,275 1,088,828
~~=—~~ ~~=—~~ ~~=—~~ ~~=—~~ ~~=—~~ ~~=—~~
Donations and gifts
Donations and Events 1,025,140 - 1,025,140 473,760 - 473,760
Charitable Trusts 118,030 - 118,030 266,547 - 266,547
Gift Aid and Tax Recoverable 132,287 - 132,287 29,254 - 29,254
In Memoriam 33,886 - 33,886 47,399 - 47,399
Collecting Boxes 6,749 - 6,749 6,196 - 6,196
~~——_—~~ ~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_—~~ ~~——_—~~
1,316,092 - 1,316,092 823,156 - 823,156

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

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44

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

4 Charitable activities

3 Donations and legacies (Continued)
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Grants receivable for core activities
NHSE Hospice UK Funding - - - - 71,275 71,275
Allerdale Locality Funding (Lymphoedema) 98,419 - 98,419 96,491 - 96,491
PCT Admin Funding 22,381 - 22,381 19,132 - 19,132
Government Grant Income - - - 618 - 618
NHS CCG Funding 400 - 400 - - -
Bedrock Grant - 85,000 85,000 - - -
121,200 85,000 206,200 116,241 71,275 187,516

Government grants

The government grant income in 2022 related to the coronavirus job retention scheme.

National National National
Health Health
Funding Funding
2023 2022
£ £
Services provided under contract 270,920 258,420
~~——~~
~~—~~		 ~~——~~
5 Other trading activities
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Charity shop sales 125,288 137,246
Promotional goods 922 3,161
~~—__~~ ~~—___~~
126,210 140,407
~~=~~ ~~—_—~~
6
Investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Income from listed investments 28,764 16,941
Interest receivable 23,114 5,605
~~—____~~ ~~—____~~
51,878 22,546
~~——~~ ~~———~~
7
Other income
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Staff holiday purchase scheme 7,887 5,021

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

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46

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

9 Charitable activities

8 Raising funds

I
I
I		 Home Nursing Lymphoedema Lymphoedema FABS FABS Support at Total
Unrestricted Unrestricted I Home Home 2023
funds funds I
I		 2023 2023 2023 2023
I
I		 £ £ £ £ £
2023 2022 I
I
£ £ I
I
I		 Staff costs
Travel expenses		 293,825
4,292		 117,353
2,392		 152,264
1,613		 12,113
39		 575,555
8,336
I Medical consumables - 424 - - 424
Marketing and income generation
~~SSS~~		 I
I		 Medical consultant 9,700 - - - 9,700
Advertising 20,723 13,920 I
I
Other fundraising costs
Staff costs		 43,074
185,617		 27,352
180,973		 I
I
I		 307,817 120,169 153,877 12,152 594,015
I
I
Marketing and income generation 249,414 222,245 I
I		 Share of support costs (see note 10) 172,394 101,994 194,405 191 468,984
Investment management
6,493
8,824
Other trading activities
Shop costs
98,597
110,568
Share of governance costs (see note 10)
11,248
5,624
11,248
-
28,120
491,459
227,787
359,530
12,343
1,091,119
Analysis by fund
~~—_~~
~~————~~
I
I
I
———_
~~—~~
———_
——_
—___
~~a~~
,
~~——~~
~~——~~
I
I
~~—~~
~~—~~
~~—~~
~~—~~
~~—~~
~~aI~~
~~I~~
Support costs 913 1,028 Unrestricted funds
491,459
227,787
359,530
-
1,078,776
~~I~~
~~I~~
Other trading activities 355,417
99,510
~~——~~		 342,665
111,596
~~——~~		 Restricted funds
-
-
-
12,343
12,343
491,459
227,787
359,530
12,343
1,091,119
~~I~~
~~I~~
~~I~~
~~———______~~
~~——_~~
~~———______~~
~~——_~~
~~—__~~
I
I
I
~~—_____~~
~~——~~
~~——~~
~~——~~
~~——~~
I
I 9 Charitable activities
~~—_~~ ~~—_____~~ I
I
I
I		 Home Nursing Home Nursing
Lymphoedema		 FABS Total
I 2022
I
I 2022 2022 2022
I
I		 £ £ £ £
I
I
I Staff costs 264,450 70,395 136,520 471,365
I
I		 Travel expenses 1,136 1,977 - 3,113
I Medical consumables - 123 - 123
I
I		 Medical consultant 14,000 - - 14,000
I
I		 ~~—_.~~
~~—___~~		 ~~—____.~~ ~~—_—_____~~
I
I		 279,586 72,495 136,520 488,601
I
I
I
I
I		 Share of support costs (see note 10) 140,538 67,714 172,008 380,260
I
I
I		 Share of governance costs (see note 10) 12,051
6,026
~~—_~~
~~————___~~		 12,051
~~—_—_____~~		 30,128
~~——_—_____~~
I
I		 432,175 146,235 320,579 898,989

I		 ~~——~~ ~~——~~ ~~——~~ ~~——_—_~~
I Analysis by fund
I
I		 Unrestricted funds 360,900 146,235 320,579 827,714
I
I		 Restricted funds 71,275 - - 71,275
~~———~~ ~~———qx«~7~~ ~~———~~ ~~—————q«~~~
I
I 432,175 146,235 320,579 898,989

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

48

49

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

I
10 Support costs I
Support costs Governance 2023 Support costs Governance 2022 I
I		 13 Employees
costs costs I
I
£ £ £ £ £ £ I
I
I		 The average monthly number of employees during the year was: 2023 2022
I
Wages and social security 338,119 - 338,119 281,235 - 281,235 I Number Number
Depreciation 16,190 - 16,190 17,138 - 17,138 I
I
Rent and insurance 11,103 - 11,103 12,826 - 12,826 I
I		 46 41
Rates and water 693 - 693 366 - 366 I
I		 ~~—_—~~
~~—~~		 ~~—_—~~
~~—~~
Light and heat 8,552 - 8,552 8,249 - 8,249 I
I
Repairs and maintenance
Other staff costs		 13,551
36,160		 -
-		 13,551
36,160		 4,822
23,698		 -
-		 4,822
23,698		 I
I
I		 Employment costs 2023
£		 2022
£
Telephone and internet 4,451 - 4,451 3,836 - 3,836 I
I
Sundry expenses 11,933 3,326 15,259 10,431 1,950 12,381 I
I		 Wages and salaries 978,768 843,983
Study and courses 7,579 - 7,579 4,959 - 4,959 I
I		 Social security costs 80,134 62,550
Stationery and equipment
Computer expenses		 13,505
7,148		 -
-		 13,505
7,148		 9,555
3,145		 -
-		 9,555
3,145		 I
I
I
I
I
I		 Other pension costs 67,047
1,125,949
~~—____~~		 56,474
963,007
~~—____~~
Audit and accountancy fees - 22,195 22,195 - 23,978 23,978 I ~~———~~ ~~———~~
Legal and professional - 2,599 2,599 - 4,200 4,200 I
I
I
I		 The number of employees whose annual remuneration was more than £60,000 is as
468,984 28,120 497,104 380,260 30,128 410,388 I
I		 follows:
~~—__~~ ~~—__~~ ~~—___~~ ~~—__~~ ~~—___~~ ~~—__~~ I
I		 2023 2022
Analysed between I
I		 Number Number
Charitable activities 468,984 28,120 497,104 380,260 30,128 410,388 I
£60,000 - £69,999
I
~~—~~
~~—~~
~~—~~
~~—~~
~~—~~
~~—~~
~~I~~		 2 1
~~I~~ ~~—_—~~
~~—~~		 ~~—_—~~
~~—~~
,
11 Net movement in funds 2023 2022 I
I
£ £ I
I		 14 Other
Net movement in funds is stated after charging/(crediting) I
I
I Unrestricted Unrestricted
Fees payable to the company's auditor for the audit of the company's financial Fees payable to the company's auditor for the audit of the company's financial I
I		 funds funds
statements 3,008 4,400 I
I
Fees payable to the company's auditor for other services 950 928 I
I		 2023 2022
Depreciation of owned tangible fixed assets 19,461 24,467 I
I		 £ £
Loss on disposal of tangible fixed assets Loss on disposal of tangible fixed assets 415 887 I
I
Operating lease charges 12,450 15,824 I Net loss on disposal of tangible fixed assets 415 887

None of the trustees (or any persons connected with them) received any remuneration or benefits. Two of the trustees were reimbursed expenses by the charity totalling £70 (2022: nil).

12 Trustees

50 www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

www.hospiceathomewestcumbria.org.uk 51 Registered Charity No. 1086837

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

15 Net gains/(losses) on investments

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Revaluation of investments (82,408) 12,172
Gain/(loss) on sale of investments - 1,306
~~—______~~ ~~—_____~~
(82,408) 13,478

16 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Tangible fixed assets

17

Tangible fixed assets
Freehold Freehold Fixtures and Fixtures and Medical Shop Total
Group property fittings equipment equipment
£ £ £ £ £
Cost or valuation
At 1 April 2022 227,942 97,653 33,997 10,963 370,555
Additions - 4,225 - - 4,225
Disposals (1,565) (31,001) (2,012) (35,688)
(1,110)
~~——.~~ ~~——.~~ ~~——.~~ ~~——~~ ~~———~~
At 31 March 2023 226,377 70,877 31,985 9,853 339,092
~~————~~ ~~————~~ ~~————~~ ~~——~~ ~~——~~
Depreciation and impairment
At 1 April 2022 75,007 81,891 16,096 8,029 181,023
Depreciation charged in the year 8,346 6,080 3,581 1,454 19,461
Eliminated in respect of disposals - (30,848) (1,664) (33,616)
(1,104)
~~—___~~ ~~—___~~ ~~—___~~ ~~—_—___.~~ ~~——~~
At 31 March 2023 83,353 57,123 18,013 8,379 166,868
~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_—___.~~ ~~——~~
Carrying amount
At 31 March 2023 143,024 13,754 13,972 1,474 172,224
~~——_~~ ~~——_~~ ~~——_~~ ~~=—~~ ~~—~~
At 31 March 2022 152,935 15,762 17,901 2,934 189,532
17
Tangible fixed assets (continued)
Freehold Freehold Fixtures and Fixtures and Medical Total
Company property fittings equipment
£ £ £ £
Cost or valuation
At 1 April 2022 204,098 65,777 33,997 303,872
Additions - 4,225 - 4,225
Disposals - (18,563) (2,012) (20,575)
~~—_—____~~ ~~—_—____~~ ~~—_—~~ ~~—_—~~
At 31 March 2023 204,098 51,439 31,985 287,522
~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_—~~
Depreciation and impairment
At 1 April 2022 52,728 55,519 16,096 124,343
Depreciation charged in the year 8,346 4,263 3,581 16,190
Eliminated in respect of disposals - (18,496) (1,664) (20,160)
~~—_~~ ~~—_~~ ~~—_~~ ~~————~~
At 31 March 2023 61,074 41,286 18,013 120,373
~~—_~~ ~~—_~~ ~~—_~~ ~~————~~
Carrying amount
At 31 March 2023 143,024 10,153 13,972 167,149
~~—__~~
~~—_~~		 ~~—__~~
~~—_~~		 ~~—__~~
~~—_~~		 ~~—_~~
~~—~~
At 31 March 2022 151,370 10,258 17,901 179,529

The freehold property of the group was valued at current market value in October 2014 by T. J. Grisdale MRICS of Grisdales Estate Agents who are external to the charity.

At 31 March 2023, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount in the company would have been approximately £311,511 (2022 - £329,418).

The freehold property of the group was valued at current market value in October 2014 by T. J. Grisdale MRICS of Grisdales Estate Agents who are external to the charity.

At 31 March 2023, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount in the group would have been approximately £316,148 (2022 - £335,247).

www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

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52

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

18 Fixed asset investments
Listed Other Cash in Total
Group and company investments investments portfolio
£ £ £
Cost or valuation
At 1 April 2022 1,051,636 122,906 64,671 1,239,213
Additions 14,143 - - 14,143
Valuation changes (61,300) (21,108) - (82,408)
Other movements - - 4,022 4,022
~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_—~~
At 31 March 2023 1,004,479 101,798 68,693 1,174,970
~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_—~~
Carrying amount
At 31 March 2023 1,004,479 101,798 68,693 1,174,970
~~———~~ ~~————~~ ~~_———~~ ~~————~~
At 31 March 2022 1,051,636 122,906 64,671 1,239,213

Fixed asset investments revalued

Valuations are prepared by Brewin Dolphin. Valuations are generally prepared on the basis of the middle market price at the close of business on the valuation date, and as supplied by external information providers. For certain securities, the price may be on a different basis e.g. last trade or bid price.

The historical cost of investments held at 31 March 2023 was £1,149,501 (2022: £1,129,631).

19 Financial instruments
2023 2022
Group and company £ £
Carrying amount of financial assets
Instruments measured at fair value through profit or loss 1,106,277
~~el~~		 1,174,542
~~el~~
20 Stocks
2023 2022
Group £ £
Marketing consumables and bought in shop stock 8,137 1,743
~~_——~~ ~~—~~
2023 2022
Company £ £
Marketing consumables 8,130 -
~~——~~ ~~——l~~

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

21 Debtors Group Company Company Company
2023 2022 2023 2022
Amounts falling due within one year: £ £ £ £
Trade debtors 6,625 5,955 6,625 5,955
Amounts owed by subsidiary undertakings - - 28,853 27,697
Other debtors 130,572 36,007 115,569 9,437
Prepayments and accrued income 23,252 67,473 23,252 67,473
160,449 109,435 174,299 110,562
~~—_~~ ~~—~~ ~~—_~~ ~~——~~
22 Current asset investments
2023 2022
Group and company £ £
Investment portfolio - cash account 2,172 1,192
~~——_____~~ ~~——_—___~~
23 Creditors: amounts falling due within one year
Group Company
2023 2022 2023 2022
Notes £ £ £ £
Other taxation and social security 19,693 17,576 21,062 16,992
Deferred income 24 1,345 1,713 1,345 1,713
Trade creditors 32,936 23,680 20,906 20,317
Other creditors 10,155 22,584 10,155 422
Accruals 29,384 16,919 27,402 16,919
~~—_—~~ ~~—_—~~ ~~———~~ ~~——~~
93,513 82,472 80,870 56,363
~~—~~ ~~—~~ ~~—_—~~ ~~ed~~
24
Deferred income
2023 2022
Group and company £ £
Other deferred income 1,345 1,713
~~——~~ ~~—~~
Deferred income is included in the financial statements as follows:
2023 2022
£ £
Deferred income is included within:
Current liabilities 1,345 1,713

54 www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

www.hospiceathomewestcumbria.org.uk 55

Registered Charity No. 1086837

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

24 Deferred income
(Continued)
2023 2022
Movements in the year: £ £
Deferred income at 1 April 2022 1,713 78,529
Released from previous periods (1,713) (78,529)
Resources deferred in the year 1,345 1,713
~~———____—~~ ~~——______~~
Deferred income at 31 March 2023 1,345 1,713

Deferred income relates to income received in advance for events taking place in the next financial year.

25 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £67,047 (2022 - £56,474) for the group and £64,074 (2022 - £55,271) for the company.

26 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds
Incoming Incoming Resources Resources Balance at Incoming Incoming Resources Resources Balance at
resources expended 1 April 2022 resources expended 31 March 2023
Group and company £ £ £ £ £ £
NHSE Hospice UK Funding 71,275 (71,275) - - - -
Bedrock Grant - - - 85,000 (12,343)
72,657
~~—______.~~ ~~—______.~~ ~~—_—______~~ ~~—_—______~~ ~~—_____—_.~~ ~~—_____—_.~~
71,275 (71,275) - 85,000 (12,343)
72,657

The Bedrock Grant is funds held to be spent on setting up and running the new Support at Home service.

Analysis of net assets between funds

27

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Group 2023
£		 2023
£		 2023
£		 2022
£		 2022
£		 2022
£
Fund balances at 31 March
2023 are represented by:
Tangible assets 172,224 - 172,224 189,532 - 189,532
Investments 1,174,970 - 1,174,970 1,239,213 - 1,239,213
Current assets/(liabilities) 1,890,687 72,657 1,898,147 1,268,472 - 1,268,472
~~—_~~ ~~—_—~~ ~~—_—~~ ~~—_—~~ ~~—_~~ ~~—_~~
3,237,881 72,657 3,310,538 2,697,217 - 2,697,217

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

24 Deferred income
(Continued)
2023 2022
Movements in the year: £ £
Deferred income at 1 April 2022 1,713 78,529
Released from previous periods (1,713) (78,529)
Resources deferred in the year 1,345 1,713
~~rs~~ ~~—______~~
Deferred income at 31 March 2023 1,345 1,713

Deferred income relates to income received in advance for events taking place in the next financial year.

25 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £67,047 (2022 - £56,474) for the group and £64,074 (2022 - £55,271) for the company.

26 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds Movement in funds
Incoming Incoming Resources Resources Balance at Incoming Incoming Resources Balance at
resources expended 1 April 2022 resources expended 31 March 2023
Group and company £ £ £ £ £ £
NHSE Hospice UK Funding 71,275 (71,275) - - - -
Bedrock Grant - - - 85,000 (12,343)
72,657
~~ns~~ ~~ns~~ ~~—_—____.~~ ~~—_—____.~~ ~~——_—_____.~~ ~~——_—_____.~~
71,275 (71,275) - 85,000 (12,343)
72,657
~~a~~ ~~a~~ ~~————____~~ ~~————____~~ ~~———__~~ ~~—_~~
The Bedrock Grant is funds held to be spent on setting up and running the new Support at Home service. The Bedrock Grant is funds held to be spent on setting up and running the new Support at Home service. The Bedrock Grant is funds held to be spent on setting up and running the new Support at Home service.
Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
Group 2023
£		 2023
£		 2023
£		 2022
£		 2022
£		 2022
£
Fund balances at 31 March
2023 are represented by:
Tangible assets 172,224 - 172,224 189,532 - 189,532
Investments 1,174,970 - 1,174,970 1,239,213 - 1,239,213
Current assets/(liabilities) 1,890,687 72,657 1,898,147 1,268,472 - 1,268,472
~~—_—_.~~ ~~a~~ ~~—______.~~ ~~—_____.~~ ~~——______.~~ ~~—_—_.~~
3,237,881 72,657 3,310,538 2,697,217 - 2,697,217

The Bedrock Grant is funds held to be spent on setting up and running the new Support at Home service.

27 Analysis of net assets between funds

56 www.hospiceathomewestcumbria.org.uk

www.hospiceathomewestcumbria.org.uk 57

Registered Charity No. 1086837

Registered Charity No. 1086837

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

27 Analysis of net assets between funds (Continued) Analysis of net assets between funds (Continued) Analysis of net assets between funds (Continued)
Unrestricted Restricted Total Unrestricted Restricted Total
Fund balances at 31 March
Company		 funds
2023
£		 funds
2023
£		 2023
£		 funds
2022
£		 funds
2022
£		 2022
£
2023 are represented by:
Tangible assets
Investments
Current assets/(liabilities)		 167,149
1,174,970
1,895,762
~~—_~~		 -
-
72,657
~~—_—~~		 167,149
1,174,970
1,968,419
~~—_—~~		 179,529
1,239,213
1,276,910
~~—_—~~		 -
-
-
~~—_—~~		 179,529
1,239,213
1,276,910
~~—_~~
3,237,881 72,657 3,310,538 2,695,652 - 2,695,652

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Group 2023
£		 2022
£
Within one year 15,303 11,008
Between two and five years 4,270
19,573
~~_~~		 15,178
26,186
~~_~~
~~OO~~ ~~OO~~
Company 2023
£		 2022
£
Within one year 5,303 1,008
Between two and five years 1,770 2,678
~~——~~ ~~——~~
7,073 3,686

At 31 March 2023 the charity was still entitled to legacy income from one benefactor, with the amount based on the residual estate. Since the amount was uncertain at the year end, the income has not yet been recognised in the financial statements. The charity expects to receive around £57,000 for this legacy.

Remuneration of key management personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the group. The remuneration of key management personnel is as follows.

2023
£		 2022
£
Aggregate compensation 218,014 197,857

Hospice at Home West Cumbria

Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023

30 Related party transactions (Continued)

Transactions with related parties

The charity received donations totalling £2,219 (2022: £2,942) without conditions from trustees or other related parties.

A member of the key management personnel of the charity, Lorraine Dixon, is also a director of Steven Dixon Plumbing and Heating Services Limited, along with her husband. This company provided plumbing services to the charity for a total cost of £423 (2022: £60).

Subsidiary Undertakings

The charity has one trading subsidiary undertaking; Hospice at Home West Cumbria Trading Ltd (Company Registration Number 06199137). The company is a single member private company limited by guarantee, with the single member being Hospice at Home West Cumbria. The company is included in the consolidated accounts. The company is registered in England and Wales. The address of the registered office is 10 Finkle Street, Workington, Cumbria, CA14 2BB. The principal activity of the subsidiary is that of charity shops, where a profit is made this is donated to the parent charity.

The results of the subsidiary are as follows:

The results of the subsidiary are as follows:
2023 2022
£ £
Turnover 126,210 140,407
Other operating income – –
Expenditure (126,210) (140,407)
Gross assets as at 31st March 41,496 53,806
Gross liabilities as at 31st March 41,496 53,806
31 Cash generated from operations 2023 2023 2022 2022
£ £
Surplus for the year 613,321 286,159
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets		 (51,878)
507		 (22,546)
3,295
Gain on disposal of investments
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
Consolidation adjustment		 -
82,408
19,461
1,565		 (1,306)
(12,172)
24,467
-
Movements in working capital:
(Increase) in stocks
(Increase)/decrease in debtors		 (6,394)
(51,014)		 196
270,524
Increase in creditors
Increase/(decrease) in deferred income		 11,409
(368)		 5,219
(76,816)
Cash generated from operations 619,017
~~—~~		 477,020
~~ed~~

58 www.hospiceathomewestcumbria.org.uk Registered Charity No. 1086837

www.hospiceathomewestcumbria.org.uk 59 Registered Charity No. 1086837

Hospice at Home West Cumbria is a company limited by guarantee Registered Company No. 4191126 registered in England and Wales Registered Charity No: 1086837 Registered with the Care Quality Commission Certificate No: 1-183623894

@hospice.cumbria

@hospice_at_home_wc

@HospiceatHomeWC

@Hospiceathomewestcumbria @hospice_at_home_wc

@HospiceatHomeWestCumbria