COMPANY REGIsfRATION NUMBER: 04609579
CHARfTY REGIsfRATION NUMBEIL. 1095708
Registrar of Companies
HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
*AAFO)CCA•
22110r2021
COMPANIES HOUSE
11336
David Allen
Chartered Accountants & Statutory Auditor
Dalmar House
BarTas Lane Estate
Dalston
Carlisle
CA5 7NY

HOSPICE AT HONE CARUSLE AND NORTH LAKELAND
COMPANY UMITED BY GUARArirEE
CONTErirs
Ito9
Independert aud(c¢￿S report
IOto13
Ststsment of finanaal actmbes
14to15
BalarKe s
16
Statement of cash flows
17
Note5 to the finarKial ststemerts
18to34

HOSPICE AT HOME CARLISLE AND NORTh LAKELAND
COMPANY UMITED BY GVARApifEE
TRiisfEES' REPORT (INCLUDING DIRECTORS AND sfRATEGIC REPORT)
The trustees, are direct(￿ for the purposes of C(￿panY law, pre￿t tre annual report together
wth the finanoal statements of the d)arity for year e￿ 31 Marth 2021.
OBJEcfivES AND ACTMTIES
Objects andaln
The objectives of the Charity are to relieve the SLffterirKJ of a￿1 provide palliab've supportive rare
to persons of eitlw sex a￿ sufferirKJ from ary terTninal illne55, or from ary other physical or
mentsl infirmty. disats'lity or disease establishment and wowson of dorniciliary and supportive
Ca￿ in such otlw Wa￿ as the trustees shall from time to time determir*.
The Charitys sole area of charitable acti￿ty is promyon of dinical Sem.￿ irKluding palliative aThJ
of life nursng ca￿. ￿￿aVerneftt aThJ famity 9JPPrt Wphoedema, i)ccupatioro1 and
complementsry therapies in patients, hrynes.
The Charrty has worked to ad)ieve these obiecbves by pro￿ld1￿ sk)e(ially trained dinicians who
complement the Servi￿ provided by DistriLt Nurses. Gerwal PraCtitsOr￿5 and Macmillan Nurses,
thus maknrYJ the "stsying at home" ¢)ption a realisbc one. Ets servi￿ are open to all palliative and
end of life patients regardless of their age, addre$5 (within our dinical boundarie5). end-stage illness
or finarKial ciroJmStan￿. The se￿￿ is enb.rely free to the patients arKI their families.
The Charlty s &J&r*ss Plan states that these wvices w￿1 ￿ delfftred by..
Improving patient care for as kJvJ as r*cessary by empMerirwJ giwThJ a reall5￿C th)1￿ to
those who wlsh to die at ￿Me.
. Optimigng the workforce. so as to wowde a thlled dinical wOr*fO￿ that erKompasses best
practi￿, cOm￿eMents.ng the primary health care teams aThJ Spea"alist s&￿"￿5.
. ProvidiThJ a levd of nuryng care and 5UPFQrt that meets the needs of the pabenL thelr relatives aTh
carers whith is free at the wnt of ￿1.
Engaging and developir¥J partnetship wothr¥J with tM)th strttrtory aThJ voluntsry organisations
including those providirrfj specialist palliative care *NTrce&
• Settir¥J out the fuThJing strategy based cn the th3nging requirements of Charity's 1)biecti've5.
. Matthing the administrab'on of the Chartty to the ainical Services offeral.
• Extending the ainical Samces offered as ¢Jetemined by need arml by national and local awdas as
finarKes allow.

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMrrED BY GUARAKfEE
TRusfEES' REPORT (INCLUDING DIRECTORS AND STRATEGIC REPORT)
Pallmtive Care tÈvelopment
Palliative care Is the artive totsl care of patients illnes5 is resp￿sive to curatlve
twtments. ContrL4 of pain, of other SyTnptoms arKJ of psyd)ological, social and writual problems is
paramount. The goal of palliab.ve Ca￿ is the athievement of the p)ssilAe quality of life for
pab.ents and their families. End of life care is an imwrtant part of pallithe care aThJ usually refers to
the management of pati￿ts at the stsge WI￿￿ there ￿ steaty deteriorat￿ in a patient's coTrJition
and death is dose.
The Charity is registered the FuThlraisr¥J regulatrr. ￿ vc4untary irKJeperth regulator of
tharitable ftjndraising in ￿ UK. HOW￿ at Home follow tsr code of Practi￿ which ensures that
fundraisiThJ is resFeciful, OF￿. arKI aCCountsb￿ to the public. Tr Charity will continue to
dhere to all regulations goveming fuThJraising arKJ ft￿loW any best practi￿ guidelines that are issued
to ensure ￿si￿Ve relats'ons are maintsirEd wth the generou5 I￿1 Feople vtho sUp[￿rt the cause.
The fundraising departrn￿t always aim5 for the h￿hest stsndards in fU￿1raI￿rr4 arKI organise an
annual plan which aims to meet the expeThJitwe reqUireM￿ts within the finar￿131 pkn.
Publici*nefit
The trustees ccmfirni that they have aJmKlied with reqUireM￿ts of sedion 17 of the tharities Act
2011 to have (Jue regard to the wblic b¥Efit guidarKe put￿lShed tharity Ctynmission for
England and Wales.

HOSPICE AT HOME CARUSLE AfiD NORTH LAKELAND
COMPANY LIMITED BY GUAIiANfEE
TRUSTEES REPORT (INCLUDING DIRECTORS AND STRATEGIC REPORT)
RATEGIC REPORT
The followng sectic¥)s for athievements and perfmarKe arKI finaTh?al miew form the strategic
report c¢ the charity.
ACHIEVEMENfs AND PERFORMAIICE
Physical Achie￿Ents
During the year nwnber of patient refwra15 was 824.
L￿1 busIrEs￿ continue to ¢)fftr wtsl yjpport ¥ia srowslNp and gifts in kj'nd. The Charity
acknowledge5 tt* Continued finanoal recession that bwgnesse5 are enduring and make requests for
smaller amounts of funds (Y gifts in By c(¥rtaLtirvJ furtt*r bl￿"neSseS for supp)rt, the charity 15
able to forge new links arKI contacts.
The ￿sInesS Partners Inib"ab"ve ccrtinues to be Succe￿ raigrwj the eqiivalent of £30.705 (2020..
£61,533) fr¢Jm gifts in kn"nd, St￿rShIp. ￿ganised events. soft credits or donation5 Within their
nesses during the year. a19) help to raise awarerEss by tt*ir supwrt of the Charity within
their Workpla￿ to stsff. customers a￿1 dients.
At 31 March 2021 there We￿ 44 bugrtss pathers (see bek)w). The Charity thar*s all Partners and
bU￿nesseS for thar wtsl support aThJ continued commitrnenL
Arc Eden Ltd
Appleby Creamery Ltd
Amstrong Watson LLP
Atknnsons Building Ccrtrartrys
Limit
Davrd Allen
Eddie Wannop Ltd
Edtrb HOU9￿ Ass¢thtion
sre Handles Lrmited
Nilfisk ￿rnited
North Lakes Glass Ltd
Orton GrJnge Cafe & Gifts
Bulbush of Penrith
Bumetts S￿l0￿cK5
George Hud50n
Integrity l)ffio Ltd
Jill aencross 1TrjeFe￿nt
Funeral Directors
Peter Tyson
Carigiet Cowen Ltd
Rthard9)n Funeral Eirectors
Carlisle ￿)￿0urse
John Nom"s of p￿rith
Stuy Homes Lid
Tech 4 Offi￿ Equipment
Thcthas Graham & Sons Ltd
Cadisle Refngeration ￿rnited
Carli51e United Fcotball aub
JLkn ￿d￿rdSOn & Sjn Ltd
Lard) Cottage Nurseries
Uoyd Jaguar Land Rover
LCSK Bus[r￿sS 5￿tern5 Ltd
Cartmdl Shepherd Limited
Cranstors Ltd
Trade Cop￿r$
Ullswater knrners
Cubby cOr￿rULtI0n timitul
Cumtedand Building gxiety
Cr4Jd & Co
Waitir¥Js Ltd
M¢Xnight & son Builders Ltd Wm Armstrong (Lorytown) Ltd
ities Group

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMrrED 8Y GUARANTEE
TRusfEES' REPORT (INCLUDING DIRECTORS A14D sfRATEGIC REPORT)
impart of Cowd 19 on fU￿ra1%￿j evalts wos ggnifirant fvndraisirg income severely
depleted. Tr tharity's decision not to furIo￿Jh the fvThJrai5iry team meant tlw could a)ntinue to
liaise with other furKlraisers. arrange digital events and keep swpporters infom)ed of oJrrent news and
what is happenirKJ in the world of Hospitr at HcKne.
website is an impcfftsnt to raise awarwk55 of tharity. This enables wr supporters to
keep up to date with events and intb'atives pwdes valuable infLYmab"on on the work of the
clinical se￿￿. Facebook and Twitter have both Lsed to market events ar)d have helped
tremendoU￿v on ￿rtain rKcagon5 to e[￿Ourage participants to take part and relay the images of
events.
As always the tharity's fundrai&ng 9Jccess could t))t be atheved withwt the help aThJ support of
indimduals and of I￿1 businesses a￿1 cryanIsatiL￿S that have gerWou￿Y d(Thted valuat4e ftJnd5
and offered wsorship supt*JL
FINANCIAL REVIEW
accounts strM)w net irKome over exr0￿ltUre of £569.785 ctynpared to a defiot of £64,723 In the
premous year mainly as a result of irKrea5es Iri most Ir￿ Sour￿ wtth the obwous exceptions of
p incorne and fU￿tionS aTha evwts dl￿ to the Cowd 19 re5tricb'￿$.
Expenditure was less than pr￿ou$ year with costs belThJ closely monitor&J and stsff costs
reduced following ￿ furloughing of some staff.
Towards the en(J of the financial year ￿ value of 5t(M* market inve5trwts rose sgniftcanvy
resulting in gains of £121.341 on the Val￿ at stsrt of the year.
The Trustees have detemiined free reserves should be at least equivalent to the greater of 6 months
budgeted costs or the FQtential dose down costs. An equivalent sum should te kept in cash reserves
separate from Ott￿r fu￿1$ arKJ wewed annually 0￿e a new budget has been akwroved by the
Trustees at the accountiry date. Reserves exceeded this crTteria at the year eThl. Funds required for
the day to day running costs, based on the annual bw, shwld be kept in the compan￿5 bank
cuffent account and any instsnt access acc(xrt with an inslitt￿￿ by the financial service5
compensatron S(￿ (F.S.C.S).
Any other funds not required for the day to day running costs are to ￿ invested in indtw.dual UK
based institutions covered by the F.S.C.S. ￿ into funds managed on an adwsory basis by Arc Eden.
The criteria we use to invest in are medium risk investments. Transfers out of managed fuThJs can be
made by the FinarKe and Inccffne Ge￿atiOn Commttee fvrther investments into managed funds
are by recornmendab¢Jn of finance and IrKome G￿eration Committ& to the Board.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY UMITED BY GUARANTEE
TRusfEES' REPORT (INCLUDING DXREcfoRS AND STrATEGIC ￿pORT)
The a)arity recaved finanaal SUPPKJrt from the ainical cOn￿ls￿Oniryj Group (CCG) devow from
the NHS and Ho5￿￿ UK grants furkled by NHSE. Thi"s contrr"tMJtion to costs gives confidence against
a bad(groUt￿l of the very wdcome vduntary ￿p￿t. The O￿nty is prOf￿￿￿tY gratef￿ to all in the
community for the excellent 9JPF#Nt received.
Another form of funding are Iwies vthich the ￿ality recerves from 9JkV*ters, although this source
of ino)me Is not guaranteed.
PIANS FOR FUTLIRE PEIUODS
Aimsandkeyobiedives forfuturepwT•ts
In the light of what was learwl throwhwt year HOV￿ at Home have devdcyed a three-year
Strategy (April 2021 - Mard) 2024) outlining four (tsmmilmerts, t￿)se of Holistic Exemplary Care,
Sustsinability. Engèging with Stskeholders ar41 P￿parry for Futu￿ Needs all of which are
e￿n￿l by speclfic pnorib"es.
The annual buS1r￿ plan (April 2021 - Mwth 2022) ￿entifie5 the key actiors that are required to
thieve the priorits.es within yew and over ￿ timvJcale of the Strategy.
srRiJcfuR4 GOVERfiANCE AND 14ANAGEMENT
The Company Is consb"tuted under a Memorandum of As￿(latiOn dat8J l April 2003 arKJ is a
registwed (harity, numtw 1095708. The priro ￿e object of ￿ Company is to provide palliab've and
supi))rtive care to tvsorfj thr¥J from any temiinal illre55 in th*'r own h)me.
The fmrertors of the Company a￿ a150 Chanty Trustts for tro purpR of tharity Law and In the
CompanV5 Artides of Association are de5crited as Trustees.

trIOSPICE AT HOME CARUSLE AND NORTh LAKELAND
COMPANY LIMITED BY GUARAPITEE
TRusfEES' REPORT (INCLUDING DIREcfoRS AND sfRATEGIC REPORT)
The management of the company is the resp)n&bility of the Trustees are elected a￿1 ctropted
under the tern￿ of the Artides of ASs￿.a￿"0n. Tr m3￿MuM number of Trustees is 15 and the
minimum is 3. At each annual general r￿ting one third of the Trustees the time being or, if their
number is ￿)t 3 or a multiple of 3, then the number nearest or* third, shall retlre from office. The
Tnjstees to relire are those who have been I￿ in Offi￿ ￿•r last eleth"on.
A review of the TnA5tees' skills is carried ¢JJt reg￿arty where a skj'll is Tr)t represented the
Board Wential appcintees are either apoyoathed to offer themsdves for decaon ￿ ad￿tiSements
are placed in Itxal newspaper5 arKd on the Charity we￿"te.
Deasicffts regarding the management of Charity are tsken at Eoard rneeting5 whith are held every
months. Trre are 4 S￿￿grOupS whith rewt to the Board and these are ainical Assuran￿,
wcthO￿. Health & &fety and Inc(￿ Generats'on.
The Company Seuetsry aThl Chief Exe0￿"Ve Officer atteThJ P4)ard meeb"rrfJs neither has a vote.
The Chief ExeoJtive Officer takes overall I￿￿'11ty for leadership of the Charity.
Induction •ndtralning
New Tntstees attend a Lyiefirrtj ses90n with the Chair a￿1 other officers whith covers aims of the
Charity. Tru5tees' duties, t￿ Charity constitution arKJ finarKial posit[￿. It is enhan¢ed by an
Ind￿tiOn manual produced by Hostmce UK. Trust*s atterMI training events as required and gjpport
can be accessed via c￿￿ria C￿n￿l for Vduntsry Semces.
The p(Aicy for care staff is based on the remurLerats"on of simikir emF4oyees in the NHS ugng pre
18-19 NHS pay scales and Inflat￿ with a)sts of liwrwJ increases. for fU￿1raiSing. Offi￿ and
administratiix) is based ¢y) National Joint Cwnoil pay scales which are loral gM)vemment pay
xales used in the voluntsry sector.
The Tn￿tee5 have assessed ￿ may risks to W￿￿(h the Compary is &tx)sed, induding in particular
those ￿lated to the operations a￿1 fina￿e of the Company. This is done through a Corporate Risk
Register on a kn"_monthly bags. Tnjstees are sab'sfied that systems ￿ w0￿ureS are in place to
mitigate ext*)sure to the maiy risks.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY UMttED BY GUARAfiTEE
TRvsfEES' REPORT (INCLUDING DIREcfoRS AND sfRATEGIC REPORT)
REFERENCE AND ADMINISTRATIVE DETAILS
Mrj Dcla
Prof S Reveley (apFKXrted 16 February 2021)
Mr J F McLaren (retired 30 2021)
Mr M K aemwts
Mr M Cougns
MrsMADNry
D C WLXNI
H A t￿nnIng
Mr5 E A Pkcolgan
Mrs M Gray (apwntgj 16 Fetxuary 2021)
Mrs D Slater (appointed 16 Febnjary 2021)
Mrs S ￿ack {apwnted 16 February 2021)
Mrs S J EkJ'ns-Pamell {r&red 22 knember
2020)
Dr A Miles (retired 31 December 2020}
Mrs C Sheridan
Principal Office
Valley Cwrt
Barras Lane Estate
Dalst
Carlisle
CA5 7NY
The d￿rity is Ir￿TE*￿ated in En￿and & Wales.
04EI19579
Company Reglstratlon Number
Charity Registration Number
Solicitors
1095708
Cartmdl g*rd
Bishops Yards
Penrith
CAII 7XS
Bankers
u￿15
5-6 Kirwj Street
Penrith
CAII 7AP

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT (INCLUDING DIREcfoRS AND sfRATEGIC REPORT)
Audltor
David Allen
Chartered Accountsnts & Statutory Auditor
Dalmar House
Barras Lane Estste
Dalston
Carlisle
CA5 7NY
FINANCIAL INsfAUMENTS
The charity's actiwties ex￿￿ It to a n￿￿ter of fina￿la1 rlsks ind￿ing ￿dit risK cash fkm risk and
Iiqu5dity risk.
The charivs activities exw6e it primarty to the finarrial risks of tharvJe5 in interest rate
The charivs princ3pal finanaal assets a￿ bank balances atmfj cash, trade arml other receivables, and
investsnents.
The charivs credit risk is primarily attributsble to tts trade receivables. The amounts presented in the
balan￿ sheet are net of allowarKes for doubtful reC&va￿e5. An allowarKe for irnpaimi￿t 15 made
where there is an identified loss e￿t whi(h, t*lSed on prewous eX￿er1en￿, is eviden￿ of a
reduction in the recoverability of the cash flow&
The trgjit risk on liquKJ funds arxj der?vati* financial instruments is limited becaLse the
counterparties are banks with high credit-ratiws assgned by intemab.onal tredit-rab.ng agencies.
The charity has no 9gnificant cOn￿ntratiOn of credit risK with extM)sure spread over a large number
of counterparties and oJstomers.
Llquldltyrfsk
In order to maintsin liquidity to ertsU￿ that suff￿ent fthjs are avaiiat4e for ¢JvJoing operntlons and
futrj￿ develoFNnert5. the dMrity a mixture of Iot¥J4emi and slMJrt4em) cash dewsits.

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS AND sfRATEGIC REPORT)
statement of Trustees, Responsibilities
The trustees (who a￿ also the directors of Hospi￿ at H￿e Carfi51e and North LakelaThl for the
purposes of company law) are respon&ble fcf preparing ￿ tru5tees' report and the finandal
ststements in aCc(￿darKe with tIE United ￿T￿orn AccwntiThJ Stsr¥Jards (United ￿￿dorn General
Accepted ACcCHJnti￿ Practi￿) ap￿1(able law aTrJ regUlatic￿S.
Compary law requires the trv5tees to Prepa￿ firkirKial statenEnts for eath finanoal year. Under
company law the truste￿ must not approve the financial ststements unless they a￿ satisfied that
they give a true and fair wew of stste of affairs of the tharitsble company and of ts incoming
resour￿ and application of resour￿, indudiro its income and ewIitu￿, for that period. In
p￿Paring these finaryial statements. tt* trustees are required to:
select suitstAe accwntir¥J ￿AlOeS ar￿ them corfystenty:
observe the metthts and principles in ￿ Ct*rities SORP;
make Nhjgements and estimates that are rea9Thble aThl tYLMI
state whether applicable UK Accountir4J StsThJards have been ftAlowed, subject to any material
departures disdosed aTrd explained in ￿ fina￿la1 statem￿ts. a￿fj
prepare the finanaal statements on goir*J corKem b￿"S l￿￿eSS it is inappropyiate to presume
that the charitsble company will conb'nue in business.
The trustees are resp(M)gble for kee￿"r￿j adequate accounting records that are sUffi0￿t to thw arKI
explain ￿ Chartta￿e compa￿$ transacbons aTrJ dI￿105e with reasonable accuracy at ary tr'rne the
finanaal poSit￿n of the charitable company a￿1 enable them to en9Jre that the fina￿JaI statements
comply with the Companies Act 2006. a￿ also res[￿61b￿ for safeguarding the assets of the
charitable compary a￿1 hen￿ for tskn'n9 rea9)nable step5 for the prevention arKI dete¢bon of fraud
a￿1 other irregularitie&
The annual report and strategic rewrt was aForoved ty the birtees of (knty on 24 Awjust
2021?￿ signed on its behalf by..
Mrs E A McCc4gan
Trustee

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMfTED BY GUARAIITEE
INDEPENDEiif AUDrroR'S REPORT TO ThE MEMBERS OF HOSPICE AT HOME CARLISLE
AND NORTH LAKELAND
OPINION
We have audited the finarKial statern￿ts of Hospice at Home Carli* a￿1 North Lakeland (the
'charity') for year ended 31 March 2021. whith c(¥nprise the Ststernent of financial activities,
Balan￿ sheet. ststement of cash fl¢Ms. and Notes to the finawal Ststery￿)ts, induding a summary
of significant accountirvJ k￿lIaeS. The finarKial repK)rbng fratywiork that has been applied in their
P￿para￿On is United KirKJdom Accounting Stsn(lards, comprising Charib'es SORP - FRS 102 The
Finanoal RepoftirKJ Stsndard applicable in the UK and Reput￿￿ of Ireland, and ap￿Icab￿ law (Unlted
ngdom Ge￿rallY A￿pted Accwnbr*J practi￿).
In our oplnl¢M tFE finanoal ststements..
give a true fair view of the state of ¢thanVs affairs as at 31 March 2021 and of its
incorning resources and applicab.￿ of rey)ur￿s. ind￿1￿j its in(x)me aThJ expenditure, for the
year ttr￿ ended:
have been property prepared in accorda￿ with Unitèj ￿ngdOrn General￿ Accepted Accounting
Prath.￿,. aTh
have been wepared in xcordarKe with req￿rements d the Comparies Act 2trf)6.
BASIS FOR OPINION
We conducted our aLMlit in accordarKe lntemab.onal StsTrJards cffl AudilJ"ng (UK) {IS4s (UK)) and
applicable law. Our respons￿'litieS under those standards are further described in the Auditorfs
responsibilities for the audit of ￿ finarrial statements sectton of our reF4Xt. We are indeFen(Jent of
the (harity in acc￿dan￿ wth the ethical requireffents that are relevant to (yjr audit of the financial
statements in the UK. indudirvJ the FRCS Ethical Stsndard. a￿1 we have fU￿illed our other ethical
responsibilities in accordan￿ with these requirements. We ￿leve that a￿lt e￿den￿ we have
obtsined Is suffioent aThJ appropriate to W￿de a basis for our LyinKm.
Conclusions relating to going concern
In auditing financial ststements, ¥￿ have coTrJuded that trust￿ of Ihe going cOn￿M
basis of accountirrfj In preparation of the financial ststwnents is apprwiate.
Based on the work we have F*rfomied, we have idwbfi&J any material Un￿rtain￿e5 relating to
events or condith.ons that, individualty or cc41ecbvely, may rAst signtficant doubt on the thariV5 a￿'lIty
to continue as a going concem for a terKKJ of at least twe￿ mnths from when original finanoal
ststements were authorised fLw iSsL￿.
Our reswnsibilities and the reSp￿)n￿bIlI￿eS of the Irustees With resp￿ to wng concem a
described in the rdevant sect￿n5 of this re[￿.
OTHER INFORMATION
The trustees are resFongt4e the ots informati(m. The ottv Informatic￿ comprises the
irfomation indudFAJ in the annual rewrt. than fina￿31 ststements and IM auditorfs ￿port
thereon. Our opinion on the finanoal statements does ￿t cover the otlw informkn.on and. ex￿pt to
the extent othth'se ewiatly stated in our ￿por( we do Mt express any fomi of assurance
io-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMITED BY GUARANTEE
INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF HOSPICE AT HOME CARUSLe
AND NORTH LAKELAND
In cOn￿tIon with ow a￿lt of the finarKial Strt￿￿nts, our resp)nsi￿lIty is to read the other
infonnation and, in doing so. Co￿￿er whether the ots infomiation is Material￿ inconsistent with
the finanaal ststements (K our kTh￿￿edge obtsined in the audit or Ot￿lse appears to be material
misstated. If we identify such material 1r￿h￿StenQeS ￿ apparent material misstatements, we are
required to detemiine whether there is a material misststement in the fina￿al statements ￿ a
material misstatement of the other informatK)n. If, based on the work have ￿￿Ormed, we
condude that the￿ is a material misststemert of this other inf￿mation, we are required to report
that fart.
We have ncthiry to report in this regard.
OPINION ON OThER MATfERS PRESCRIBED BY THE COMPANIES ACT 2006
In our okNnion, based on the work urKlertsken in the cowse of ts audit:
the inforThation given in the Tru51ees' report for the financial year for which the finanoal
statements are prepared is cons￿ent financial ststements; and
the Trustees, rep￿t has been prepared in acCOrdar￿ applicable legal reqiirements.
MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of our krlowledge aThJ understsnding of the company and its environrnent ¢knined in the
course of ￿ audlt, we have ￿t identified material misstatements in the Trustees, reForL
We have nothing to report in respett of the followong mattws where the Companies Act 2006 require5
us to report to you if, in our opnion:
adequate accountirKJ records have Tr)t Lw) kep¢ or returrts adequate for cu audit have rK•t been
received from t*athes Th)t wsited by us; or
the finanaal statements are rnt in agreement the accounting recc*ds and retsjms; or
certsin (U5closure5 of tnjstees remureration stHified by law a￿ not made; or
we have not rereived all the information a￿1 eWanations we requi￿ for thjr a￿lL
RESPONSIBILrriES OF TRusfEES
As explained more fully in ststern￿t of Tnstees, re5￿wix1ity [set wt ￿ page 91. ttt trust
are responsible for preparation of the finarKial ststements and for being satisfied that they give a
twe aTrJ fair view, and for suth intemal contrd as the tnjstees determire is wessary to enable the
prepardt'on of financial statements that are free from material misststement, whether d￿ to fraud or
error.
In preparing the financial statements. the trustees are resE￿nsible for assessirKJ the charity's ability to
Cwts'rb￿ as a going concem. disdog'ng, as applicable, matters ￿lated to g(xng concem and using the
going concern ba￿S of accountirKJ unless the trustees eitlw irtend to liqiidate the charty or to cease
operaknons, or have no realistic altefflats.ve Lxrt to do so.
li-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY UMITED BY GUARAfiTEE
INDEPENDENT AUDThOR'S REPORT TO THE MEMBERS OF HOSPZCE AT HOME CARLISLE
AND NORTH LAKELAND
AUDrroR'S RESP014SIBILmES FOR ThE AUDIT OF THE FINANCIAL STATEMENTS
Our objecbves are to obtain reasonable assuratKe ab(Krt vhther finan(ial ststements as a whole
are free from material misststemen¢ whether due to fra￿ or errty, and to issue an auditorfs report
that includes our opinion. Reasonable assurance is a high level of a$sUra￿e, but is not a guarantee
that an audit condutted in accordan￿ with IS4s (UK) wll always detett a material misstatement
when it ￿Sts. Misststements can arise from fraud or error and are considered material if, indiv¢dually
or in the aggregate, ty COLld reasonabty te exFectsd to inflL￿￿e the ecor￿￿ ￿lS1on5 of users
taken on the ba&s of t￿ finar￿la1 ststements.
Irregularities, indtsdit¥J fraud, are Ir￿f￿ of tJ)n-compliartt with Faws and regulations. We design
prO￿dureS in line with our res&K>￿￿.11ts.es, (JJtlined aLx)ve, to detect material misstatements in
reSI￿rt of irregularitr"e5, indudirNJ fraLMI. The extent to wfkh our ￿￿￿lureS are capable of detecting
irregularib"es, indudiTrJ fraud is detsiled below:
. ￿sCUS￿ng with the Tnjstees aThJ managen￿ tt*ir kx)liaes aThJ woc8knes regardirv4 comFliance
th laws and regutstiOr￿.
. Communicotirg identifted laws aThJ regulaticffj thr(vJh(Kt ow uvjagement team and reynaining
alert to any indic2b.ons of non-complia￿ throl￿hoUt our audit: and
CorNdering risk of acts by ttE dwrity which were crtary to ￿ aWicabk laws and
ulations, ind￿lI¥j fraud.
Our a￿t wocedures in relation to fra￿1 itKILMJed but mt limited to:
. m?￿ng ￿quirieS of the TnJ5tees arKI Managemert N*tsther they N4d knovAedge of any artual.
suspected or olleged fra￿J.
• GainirKJ an understanding of the intemal contrds established to mttigate risks related to fraud;
• Discussing amongst the engagement team the risks of fraud; arml
• Addressing the risks of fraud through management override of contrds by FefornNng )jum￿ entry
We are not reS￿nSible ft)r detectir#J fraLKI arKI preventirrfJ Th)r￿cOmpliar￿e and canriot be expected to
detert all fraud ar#J non%￿pIlan￿ with all laws arKI wulatiorts. Tr primary respx)ng'bility for the
prevention and detertion of irregulaniies itKludirrfJ fraud rests with trf)th the Tntstees and
ManagemenL As with any audit, there remained a risk of rN)n-detectron of irregularib"es, as ihese may
involve collu5i¢)n. forgery. intentional omisgons, misreprewtsticrs cr the override of internal
controls.
A further descripts'on of our resp￿￿bilitieS is available on the ￿narK]31 Rep)rting Cojncil's wthte at:
www.frc.org.uklauditorsresponsibilib.es. This d￿￿"ptstsn forms part of our a￿dItor'S rep)
Iz-

HOSPICE AT HOME CARLISLE AND NORTh LAKELAND
COMPANY LIMITED BY GUARAlftEE
INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF HOSPICE AT HOME CARUSLE
AND NORTH LAKELAND
Use of our report
This reFort is made solely to the ch3ritsble company's tnjstees, as a body, in accordan￿ with
Chapter 3 of Part 16 of the Companies Act 2C#)6. Our audit work has undertaken 9) that we
might state to the charity's trustw those matters we are required to state to them in an auditorfs
reEKsrt and for no other purF*)se. To the fullest extent pwmitted by law, we Th)t accept or assume
responsibility to aTrY￿ ots than the charits￿e compary and its trustees as a trf)dy, for our audit
work, for this rep)rL or the opiniors we have f￿ed.
AUSON WELTON (Senior StabJW Auditor)
For and on behalf of
Dawd Allen
Chartered Accountsnts & Ststutory A￿ltOr
Dalmar House
Barras Lane Estate
Dalston
CarlI￿e
l IOII
13-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMITED BY GUARANTEE
srATEMENT OF FINANCIAL AcrivrriES FOR THE YEAR ENDED 31 MARCH 2021
(INCLUDING INCOME AND EXPENDrruRE ACCOUNT AND SfATEMEr￿ OF TOTAL
RECOGNISED GAINS ANO LOSSES)
Total
Total
2020
Income and Endowments:
D(nation5 and leg￿jeS
Charétsble actmtr.es
other trading actimties -
Fundraising tradirv4
Investment irKome
935.106
370.568
303,802
1.238.9)8
370.568
605,724
340,261
275,(X19
275,(M)9
399,992
Total income
Expenditure on:
Roi&i7g funds
Voluntsry inc(ffie
Fundraising tradiro
Charitsble artivities
1361857
(183,137)
(167.174)
(183,137)
(167.174)
(209,284)
(165,264)
1052 032
Totsl eywxlittKe
1021 169
1324 971
1426 580
Net incomel{eXpendi￿re)
before investsnent
galnsl(losses)
Gain/(ioss} on revaluation of
investments
569.785
WJ,785
(64,723)
15
121341
Net incomel(expenditure)
691126
691126
121829
Net movement in fiJnds
Reconciliation of funds
691,126
691,126
(121,829)
Totsl fvnd5 brought for¥wdrd
1709 392
325
1709 717
Totsl funds carried forward 21
2 4¢￿ 518
325
2 400 843
1709 717
-14-

HOSPICE AT HOME CARUSLE AND NORTh LAKELAND
COMPANY UMmD BY GUARAPITEE
srATEMEPIT OF FINANCIAL ACllVITIES FOR THE YEAR ENDED 31 MARCH 2021
(INCLUDING INCOME AND EXPENDrruRE ACCOUNT AND sfATEMENT OF TOTAL
RECOGNISED GAINS AND LOSSES)
Total
2020
Income and Endowments from:
Donab"ons and legaoes
Charitable acts'vities
Other trading acbwtie5 - FuThJraisirYJ
trading
Investment Ir￿Me
605,724
340.261
605,724
340,261
399,992
399,992
Totsl income
Expenditure on:
Voluntsry incorne
Fundraising tradlng
Charitsble aCt￿lt*S
1361857
1361857
(209,284)
(165,264)
1052 032
(209,284)
(165,264)
1052 032
Tot* expenditure
1426 580
1426 580
Net exp￿ltUre befrye invethrt
gains/(losses)
Gaiffj11055es on irwestment a55ets
(64,723)
(64,723)
Net exp¥Kliture
Transfers be￿een fiJThJs
(121.829)
(121,829)
Net movement in fuThJs
Reconciliation of funds
(117,227)
(4,602)
{121,829)
Totsl fuThJs brought forward
Total furKts carried forward
1826 619
21
1709 392
325
1709 717
All of the charrty's actiwtses denve from c￿rtInu1[￿j operations durir4J lJ)e aL*)ve tsvo pe￿1$.
fur¥Js breakdown for 2021 afKI 2020 is *K)wn in [￿e 21.
15-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY UMITED BY GUARApifEE
BALANCE SHEEf AS AT 31 MARCH 2021
2021
2020
Fixed assets
Tangible assets
Investments
14
15
21,607
45,501
490 822
393 375
Current assets
stocks
Debtors
Gish at bank a￿1 in ha￿1
16
17
2,227
207,494
1782 057
2,924
325,549
1074 071
1,991.778
1,402,544
Creditors: Amounts falling due within one year
18
Net current •ssets
1910 021
1316342
1709 717
Funds of the dbarity:
Restricted Income fvnds
Restn'rted funds
21
325
325
Unrestricted income fvnds
Unresthrted funds
Totsl funds
21
1709 717
The flnanoal 5tstements on pages 14 to 34 were approved by the IJUst￿. and aUt￿riSed for Lssue
on 24 Awust 2021 and &gned ￿ their tehaif by:
Mrs E A Mccdgan
Trustee
Reglsirat1￿ numt%r: 046CV3579
16-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMITED BY GUARApifEE
srATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021
2021
2020
Cash flows from operating activiti85
Net (ash inayne/(expeThIitu￿}
691,126
(121.829)
Adjustments to ¢ath flows from non.¢ash iten
Depreciation
Investment income
Revaluation of investments
io
24,805
(10,271)
121341
26.830
(15,880}
584,319
(53,773)
Working capital adjustments
Decrease in stc
Decreasel(increase) in debtors
(Decrease)/in(Tease In (Teditor5
16
17
651
(179.558)
118,056
Net osh flows operatr.ng ￿tivitieS
698 628
229 050
Cash Ilows from Investing activitles
Interest receivatAe ar￿ gmilar income
Purchase of tangit4e fixed assets
10.271
913
15.880
14
Net cash flows fr(Yn Inve5tiro activities
Net increase/(decrease) in cath arKd cash equNalents
707,986
1074 071
(231,583)
1305 654
Cash and cash equivalents at l Awil
Cash aThJ cash equivalents at 31 Marth
23
1782 057
1074 071
All of the cash flows are derlved from continuiThJ opw*ions durirrfj the above penods.
17-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMrrED BY GVARAiifEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
I CHARrrY srATUS
The charity Is limiW by guarantee, ir￿Ort￿ted in Ervjland & Wales, aThd consequenoy does not
have share capital. Each of the memt)ers are liable to contriLMts an am(NJnt not excealing £1 towards
the assets of the tharity in the event of liqU￿ation.
The address of its registered offio is..
Valley Court
Barras Lar* Estate
Dalston
CarlI￿e
CA5 7NY
These financial ststements wwe aLthryi5ed for issue by the tr￿tee5 on 24 August 2021.
2 ACCOUNTING POUCIES
Summary of significant accounting policies and key accounting estimates
The prindpal aCc￿ntir￿j ￿1cleS a￿led in the preparabon of fironoal statements are set out
below. These policies have teen c￿￿stenty ap￿1￿1 to all the years presented, unless otheN4ise
ststed.
ststement of complian
The finarrial statements have prepared in accordan￿ AccountiThJ and Reporting by
Charities: Statem￿* of Recommended Practi￿ appli0￿e to d￿r[b"e5 preparir4 their accounts in
acCOrdar￿ with the ￿nanC7a1 Rewb"rKJ StarKlaid apF4icabte in the UK and Republic of Ireiand {FRS
102} (effective l January 2019) - (Charities ￿IRP (FRS 102)). the Finarrial ReFX)MJng Stsndard
appliCa￿e in the UK and Rewbh'c of Ireland (FRS 102). Try also CoM￿Y ￿4th the Companies Act
2fy)6 Ch¥tties Act 2011.
Basls of preparation
Hosp1￿ at Home CarlI￿e and North Lakeland meets the deflnlbon of a wblic benefit entity under FRS
102. Assets and liabilib.es a￿ inib.ally recognised at histon.cal cost (Y transattion value unless
oth￿¥Se stated in the releV￿t Kcounts'ng policy Th)tes.
The finanaal statements are prepared in stsrliThJ. whi(h is the fU￿￿)no4 c￿￿er(Y of ￿ tharitst4e
company. Monetary amounts in these financial 5tstements are rou￿ to the nearest £.

HOSPICE AT MOME CARLISLE AND NORTh LAKELAND
COMPANY LIMITED BY GUARArirEE
NOTES TO TIIE FINANCIAL sfATEMEPITS FOR THE YEAR ENDED 31 MARCH 2021
Going concern
The trustees COr￿1(￿r that ttve are no material ￿rtaInt]eS aLxArt ￿ tharitys atility to ctsntin￿ as
a going concern nor any signifiont areas (rf urKertsinty that affect ￿ carryiThJ value of assets held
by the charity.
Income and endowments
All income is recognised On￿ thanty has •￿ti￿ernent to ￿ i￿ome, it is probable that the income
wlll be received and amount of the income reCeiVa￿e (on be measur￿1 reliatAy.
D￿atiOnS are recc43nisgJ when the tharity has been r*)tified in wriiing of toth amount aThl
Settlement date. In the event that a (Jonation is 5ubJett to corKJitions that ￿uIre a level of
performance by the d*rity tth tharity is ￿titled to the fu￿5. income is deferred and not
recognised until either those conditi{￿ are fvlly rneL or the fulfilment of those condltions is wholly
within the control of the d￿rity and it is probable that these Co￿*￿n$ will be fulfilkd in the
reporbng perlod.
Grants receivable
Grants are recconised when the chafotaue CLMmpany has an entrtlement to the funds and any
cond5b.ons linked to the grants have met. Where Ferforrnan￿ condib"r￿S are attached to the
grant and are yet to be met. ￿ i1￿orne is reC(￿￿Sed as a liability arkj iThJuded on the balan￿ slEet
as deferred income to be rdeased.
Income from fiJThJraisirKJ events ur*Jertkn in the year ts recc#Jnised vthen there Is eviden￿ of
entitlement, recapt Is rKobaLle rts aM¢￿t can be measured r￿lab￿.
Interest on deposit fvnds W is indthyed receivoble and the amount can be measured reliably
by rharity whith 15 normally uw)n ￿tifiCatI￿ of the interest paid or payaLle by the ban
Expenditure
All expeThJiture is recognised On￿ there is a legal iy c￿Str￿ti￿ obligalit￿ to that e￿nditure. ft is
probable settlement is required and the amount (an be measured reliably. AJI costs are allo¢3ted to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headirKJS tlw have t￿1 allLKat&l (MJ a basis consistent with the
Use of reSoUr￿s. with central stsff Costs allc¢ated on the bass of time spent, and depreciati
tharges allocated on the port.on of the asseys use. ott￿r SUFPJt costs are allocated based on the
spread of staff costs.
Rai*ng funds
These are costs irKurred in attrartiThJ ￿lUntary irKome. the management of In￿nts arxl those
Ir￿rred in trading actsvitses that rdise funds.
19-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY UMtfED BY GUARANTEE
NOTES TO THE FINANCUL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
aiarftable adivities
Charitsble expenditure comprises t￿ costs ir£urTed by in the delivery of its activlties
and seNices for its benefioaries. It i￿lu(￿S tyJth costs that can be allocated direcby to actiwties
J those co#s of an indirert natwe necessary to 5UPkXYt kn.
Support costs
Supi)ort Costs indude centrdl fvnctions and have be￿ allrtsted to athity cost categories on a basis
consistent with the use of resources, for eXaM￿e. allocatirKJ prot*rty costs by fle￿ areas, or per
capita, staff costs by the time spent aThJ Oth￿ costs by their usèje.
Taxation
The d￿llty Is corsdered to pass the tests set out in Paragr3Fth I Schedule 6 of the Art 2010
and theref￿e it meets the definthn of a tharitable compary f￿ UK cortffition tsx purposes.
Accordingly. the tharity is potentially exempt from taxati￿ in resFttt of income or capitsl gains
received within Gltegories covwe(I by (thapter 3 Part 11 of the Cortx)ration Tax Act 2010 or Section
256 of the Taxation of (hargeat4e Gairs Art 1992. to ￿ extent that suth i￿ome or gains are
appliej exclusvely to d)aritsble pwp)5e5.
Tangible fixed assets
Individual fixed assets costing £1,000 or more are Initialty recorded at cost, less any 5thequent
acoJmLdated depreciation and subsequent accumulated impairment1055es.
Depreclatlon and amortisation
Depreciation is provided on tsngible fixed assets so as to ￿￿te off the mst or Valua￿On, less any
estimat&J ￿51¢)JaI value, over their exFected l￿e￿j1 L￿C￿niC life as follows:
Asset class
Depredation method and rnte
I)ffi￿ equI￿ent
25% Straight lir
Motor vehides
20% Redwing balar
Leasehold prot￿ty imrfft￿nents
20% Stralght line

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMITED BY GUARAlftEE
NOTES TO ThE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2021
Flxed asset Investments
Fixed asset investments, ots than progamme related inVeStm￿ts. a￿ indud&J at market value at
the balance sheet date. Realised gairs aThl losses on investments are catCLdated as tr￿ difference
btheen sales woceeds and tsr market value at the stsrt of the year, or their subsequent cost, and
are charged or credited to the Ststement of finanaal Activities in ￿ wicMI of disposal.
Unrealised galns aThJ losses represent the in market Val￿ during ￿ year and are
credited or charged to *tement of finanaal Activibes based on the m*t value at the year
end.
Stock
Stock is valued at the lower of cost aNJ estimated selliry k)rKe less Costs to corn￿ete and sdl, after
dve regard for obsdete and slow mo¥ir¥J 5tc(k5.
Trade debtors
Trade debtors are amounts due from tystomers for merchaThlise or seNces k*rfomied in the
ordinary course of t￿"ne5
Trade debtors are recognised intti.ally at the transaction pri￿. Try are subwuenuy measured at
amortised cost Ugng the effecbve interest method, le55 pThision for impairmerbt. A pmwg'on for the
impairment of trade debt(n Is estriJi5￿ there is obiectve e￿￿e￿e that the charity wlll not
be able to collect all aftbjunts acc(￿1￿ to the origir531 temis of ￿ receivab￿S.
Cash and cash equivalents
Cash and cash equivalents corrtEYfse cash on haTrl aTrJ call deFosits, other short-term higNy
liquid investments that are readity convefo'ble to a known amount of cath arKJ are subjett to an
i￿gnifiCant risk of tharye in value.
Trade credito
Trade creditors are obliga￿onS to pay for goods or samces that have been acquired In the ordinary
course of business from suppliers. Accounts payable are dasgfied as ojrrent liabilities if the tharity
not have an unconditional right, at the end of reportir#J peri¢)J. to defer settlement of the
creditor for at least twelve month5 after the rew)rtiw date. If the￿ is an uncorMJitional right to defer
settlernert for at least twelve months after the rewrtiryJ date, are wesented as mn-current
liatj'lities.
Trade credit￿5 are recTrJni5ed inib.ally at the trawcti￿ W￿ aTrJ subsequenily rneaSU￿ at
morb'sed cost usiry the eff&tive interest mettr￿.
-21-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPAfiY LIMrrED BY GUARArirEE
NOTES TO THE FINANCIAL STATEMEtITS FOR THE YEAR ENDED 31 MARCH 2021
Fund structure
Unresth'cted irKome furhts are general fvr￿s thèt are availat￿e fix use at the trL￿, discretiffi in
furtherance of the objertives of the tharity.
Designate¢J funds are unrestricted funds which have been set agde by ￿ Tnjstees for o parbcukr
purpose. The aim and use of each d￿￿gnate fiJThJ is set in ￿ note5 to the finarKial ststements.
Restrtcted income fuThJs are those ￿￿ated use in a partiojar area or for specific purposes, the
use of which is restricted to that area ￿ puw.
FinanciJl inStrum￿ts
The tharity onfy has financial assets and finanaal th'a￿.1rtL'eS of a kn.nd that qualify as basic financial
instruments. Basic finanoal inStrum￿ts are inits.ally rectynised at transaction value aThJ subsequen
measured at thar settlement value with the ex￿ption of bank loans whth are subsequendy
mea9Jed at arnO￿5ed cost using tt)e effective irterest meIJ￿.
The t*st evidence of fair value is a quoted pri￿ for an identical asset in an active market. When
quoted prices are unavailable, the Pri￿ of a re￿t transartim for an ￿5￿)tical a55et pffjwdes
evidence of fair value as long as ttwe has not been a signifi(2nt charoe in economic orcumstan
or a significant lapse of time sn￿ the transact.on took pla￿. If the market is not acttve and re￿nt
transactions of an idents.cal asset on ￿1r own are not a 9￿)d estimate of fair value, the fair value is
estimated by using a valuation techThque.
-22-

trIOSPICE AT HOME CARUSLE APID 140RTh LAKELAND
COMPANY UMITED BY GUARANTEE
NOTES TO THE FINANCIAL sfATEMEpffs FOR THE YEAR ENDED 31 MARCH 2021
3 INCOME FROM DONATIONS AND LEGACIES
Total
2021
Total
2020
Donations and legaoe5'
Memorials
Personal
Organi5ation5
Functions and ev
Legaoes
Gifts in kj.nd
Hospice UK grant
Unre5tri¢led grants
97,431
110,781
69.468
101,880
22,334
15,030
97,431
110,781
65,085
79,249
48,999
188,159
96,070
24,077
101,880
22,334
15.030
303.802
518 182
303,802
1238 908
605 724
The Hospi￿ UK grant wa5 furmled by NHSE.
Unresthcted grants IndLKles income recelved fr￿ the coron￿nJS Job Retention ￿1￿Me.
4 INCOME FROM CHARITABLE ACllVmES
Total
2021
Total
2020
General
370 568
5 INCOME FROM OTHER TRADING AcnvmES
Total
2020
2021
Trading Income:
Shop income
Hundreds d
Other sales
Car leayThJ contiibutions
Intemally generated event income
128,084
128.084
208,515
1,244
23.316
21,092
145 825
31,174
17.746
31.174
17.746
275 009

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMITED BY GUARAKfEE
NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2021
6 INVESTMENT INCOME
Total
2021
Total
2020
Interest retyvable ar)d gmilar income;
Investment income
7 EXPENDrnIRE ON RAISING FUNDS
a) Costs of generating donations and legaaes
Total
2021
Totsl
2020
Generdl
other fvrKlraisirYJ costs
Premises costs
Wages and salaries
EmF4oye￿s national insurarKe
Depreciation
29,935
13.704
125.51KI
9.256
29.935
13,704
125,5(KJ
9,256
66,286
16,931
112.434
8,823
183 137
183 137

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMtrED BY GUARA14TEE
NOTES TO THE FINANCIAL STATEMEIITS FOR THE YEAR ENDED 31 MARCH 2021
b) Costs of tradlng activlties
Total
2021
Totsl
2020
FundraisirrfJ trading costs;
Other trading costs
Dirett shop runniro costs
Hundred aub payments
Wages and salaries
Employer's national insurarKe
Deweoation
7,760
52,104
7,760
52,104
7,757
58,309
436
91,734
4,965
IlJ),442
100,442
167 174
167 174
165 264
8 PROVISION OF CARE
2021
2020
Nwsng expenditure and
consumables
Wages and salaries
Employers, national insurar
Volunt&r expenses
Gifts in Kind
Allocated support costs (Note 9)
72,744
453.S
47,556
826
n,7
757.702
47,556
826
79,491
797,583
51.996
6,318
3.077
113 567
303.￿2
1052 032

HOSPICE AT HOME CARLW AND NORTH LAKELAND
COMPANY LIMrrED BY GUARArirEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
9 ANALYSIS OF SUPPORT COSTS
Support Costs allocated to provision of care
Total
2021
Total
2020
Wages and salaries
Employe¢s nab.onal inSura￿e
Premlses costs
Depre(iation
Other cost
36.236
2,608
3,490
18.001
47,513
4.419
4,501
19,957
113 567
IONEf INCOMINGIOUTGOING RESOURCES
Net incomingl(ouWThJ) re5c4x￿ for the yEar irkJLKIe:
2021
2020
Operating leases- other assets
Audit fees
other non-audit servios
Depreoation of fixed assets
,594
3.000
1,500
81,278
1,5LKI
IITRusfEES REMUNERATION ANO EXPENSES
No trustees. nor any persc¥is connected with them, Kive rec￿ed any remun¥ation from the tharity
during the year.
No trustees have recaved any rambjrsed exper6es or any ottsr tenefits from tharity durirrfJ the
-26-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMITED BY GUARAiifEE
NOTES TO THE FINANCZAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
12sfAFF cosrs
aggregate pa￿￿1 costs were as follchvs:
2021
2020
Staff costs durlng the year were:
Wages and salaries
Sxial Security costs
1,019,881
1,049,264
1084 107
1 119467
There has been a reduction In staff costs as a regjt of furlwhiThJ several staff thro￿hr￿￿ the
financlal year.
The mnthty average nurnt￿ of perS¢￿S (induding sen￿r Manage￿nt team) employed by the
tharity during the year expressed as full time equivalents was as fdlows..
2021
No
2020
Fundraising staff
ainlcal stsff
Trading staff
Housekeepng stsff
41
39
S5
rqo wmployee receiv8J emoluments of more than EElI,CiN) durirtrj the year.
totsl empioyee t*nefits of the key management perw)nel of d￿rity were £156,668 (2020 .
£153,932).
13TAXATION
The charity is a regi#ered chanty a￿1 Fs thereth exempt from taxation.
-27-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMrrED BY GUARArirEE
NOTES TO THE FINANCIAL sfATEMEKfs FOR THE YEAR ENDED 3114ARCH 2021
14TANGIBLE FIXED ASSErs
Motor
hnprnvements equipment t*ehkks
Totsl
Cost
At l April 2020
AddItiC￿
71.863
55.783
913
11.998
139.644
913
At 31 March 2021
Depreciation
At l Awil 2020
Charge for the year
57.045
2,560
94.145
At 31 March 2021
118 950
Net b(￿k value
At 31 March 2021
At 31 Marth 2020
15FIXED ASSET INVESTMEP4TS
Other investments
Listed
Cost or Valu•tsan
At l April 2020
Revaluation
347.874
121341
347,874
121341
At 31 Marttb 2021
Net book value
At 31 Marth 2021
At 31 Marth 2020
347 874
The total unrealised gains for the year are £121,341 (2020 - E57,160 loss).

HOSPICE AT HOME CARUSLE AND NORTII LAKELAP4D
COMPANY UMrrED BY GUARAKfEE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
16sfocK
2021
2020
17DEBTORS
2021
2020
Trade debtors
Prepayments and aCULEd In￿Me
VAT recOVera￿e
other debtors
971
189.319
3,879
2,905
291,3
5,712
325 549
18CREDrroRS: amounts falling due wlthln one year
2021
2020
Trade creditors
other tsxation and swal S￿￿rity
Other creditors
Accruals and defwred incame
7,169
13.445
28,607
8,843
16,503
25,608
2021
2020
Deferred income at l Apn"12020
Resources deferred in the p*rtc#J
Amounts released from prewous periods
Deferred inccyne at year end
(6,274)
(6,370)
(11,133)
(6.274)
-29-

HOSPICE AT HOME CARUSLE AND NORTH LAKELAND
COMPANY LIMITED BY GVARAKfEE
NOTES TO THE FZNANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
190BLIGAT1014S UNDER LEASES AND HIRE PURCfrIASE coKfRACTS
The total value of fiJtrJe minimum lease payments was as folh)ws:
2021
2020
Withln year
In to five years
85,990
97,974
182 415
20 PENSION AND OTHER SCHEMES
Defined contrilxrtion pension scheme
The charity operates a defi￿ contribution t￿￿On stheme as well a5 contributing to the NHS
penslon sc￿rne. assets of the S(￿ are seperatdy frcrfn those of the d￿rity in an
independently administered fund. The penscfft cost charge for the year represents contributions
payabfe by the chartty to the scheme arKJ amtsjnted to £66,876 (2020 - £67,970). Contributior
totslling £9,562 (2020 - £7,568) were payable to the funds at the balwKe sheet date.
-30-

IIOSPICE AT HOME CARUSLE AND NORIN LAKELAP4D
C¢)PWANY upirrED •Y•JAPANr¢t
Pllms TO TME F114AIICIALSTATtMt14TS VOR ThE YEARtIlDEO 31 MAAOI 2021
HJNDS
p*&ll105se51 2D21
General fiux1s
1.rn.392
1SYJ.954
llJJ21.1691
1.341
L4ro,518
P￿￿d￿nt e￿rI￿￿e
HOWI(e UK
325
Y)3
325
325
Total Imnds
The NHSE aworded tD al￿ to avaltsb￿ bEd aTr1 9Jppxt frtsT Apil 2020 to Juty 2020 to prtshfft SWk*Yt to
peorAe ¥vith cofflp￿ needs li the cont£At d the COVtTr19 stuat*Jn aTrJ ID rapxty and cofflmwty frun floverter 2020 trJ March
2021 for the PLYPWe.
-31.

MOSPlCt AT HOME CARLISLÉ AIID IIORni LAKELAIID
COMPANY LIMfiED BY GUARAITfEE
110IESToniE FIIIAIKIALSTATEIIEMTS FOR TI•E YEAR ENDEO JI 14AROI 2021
•alance at
nise¥
31 Marth
galAsllltysxs) 2020
12019
Gene1& fvnds
1.816h19
(L426,Wl
(57,LC6}
1.709,392
ReYJiLted fvnd5. a*vts
ptrrnanentE￿0￿ent
14,602)
325
TOi•lfvr
-32.

HOSPICE AT HOME CARUSLE AND NORTh LAKELAND
COMPANY LIMrrED BY GUARANTEE
NOTES TO THE F114ANCIAL STATEMEiifs FOR THE YEAR ENDED 31 MARCH 2021
22ANALYSIS OF NEf ASSEfs BETWEEN FUNDS
Total fund$
at 31 March
2021
funds
Restricted
nds
Tangible fixed assets
Fixed asset investments
Current assets
Current lia￿'l1ties
21,607
469.215
1.991.453
21,607
469.215
1,991,778
325
Totsl net a55ets
325
Totsl funds
Restricted at 31 March
funds
2020
funds
General
Tangible fixed assets
Fixed asset irwestments
Current a55ets
Current liatx'lities
45,501
347,874
1,402,219
45,501
347.874
1,402,544
325
Total net assets
325
1709 717
23ANALYSIS OF NEf FUNDS
At i Aprfi
2020
rinancin9
sh flows
At 31 March
2021
Cash at bank and in ho￿1
1074 071
1782 057
Net debt
1074 071
1782 057
-33-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
COMPANY LIMITED BY GVARAPITEE
NOTES TO THE FINANCIAL sfATEMEPUS FOR THE YEAR ENDED 31 MARCH 2021
24RELATED PARTY TRANSACIIONS
The￿ wtre rn trustees, expenses reimbursed in the year aTrJ have W Th) additional related
party trorwtions ITh￿rred dwng t￿ year.
Trustee lThknnity insurdrte amwntirbj to £51XI (2020 - £4￿) was paid by the tharity during the
year.
25 PAREKf AP4D ULT114ATE PARENT UNDERTAKIIIG
The ultsmate c(thling paty of the tharity 15 the Board of Tr
26GOING CONCERN
The trustee5 have considered impatt of the COVItF19 pandemic on Charity followlng year
end and coThJuded that the I￿anty is a gtyrrfJ cortem.