Charity registration number 1095708 (England and Wales)
Company registration number 04609579
HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr D Claxton
Mr M K Clementson
Mr K Coulthard
Mr5 M ADrury
Dr H A Dunnlng
Mrs M Grav
Mrsj S Lamb
Prof S Reveley
Mrs DJ Shearer
Rev D C Wood
Mrj F Porter
IAppolnted i October 20241
Chief Executive Officer
Mrs D McKenna
Secretary
Mrs L Robinson
Charity number
1095708
Company number
04609579
Registered office
Valley Court
Barras Lane
Dalston
Carlisle
CA5 7NY
Auditor
Saint & Co.
Sterling House
Wavell Drive
R05ehill
Carlisle
CAI 25A
Bankers
Lloyds Bank plt
5-6 King Street
Penrith
CAII 7AP
Solicitors
Cartmell Shepherd Solicitors
Cartmell Shepherd
Bishop Yards
Penrith
Cumbria
CAII 7XS
Investment advisors
Arc Eden Limited
Ic Wavell Drive
Rosehill
Carlisle
CAI 2ST

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
CONTENTS
Page
Trustees, report
i-ii
Independent audltor's report
12-15
ststement of financial activities
16-17
Statement of financial position
18
Statement of cash flow5
19
Notes to the financial statements
20-36

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES. REPORT (INCLUDING DIRECTOR'5 REPORT)
FOR THE YEAR ENDED 31 MARCH2025
The trustees present thelr annual report and financial statement5 for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial
statement5 and comply with the charitV'5 governing document. the Companies Act 2006 and "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 IFRS 1021" leffective l January 20191.
Objective5 and artivities
Objectives and aim5
As stated in the charity's Artlcles of Association, the Charity's objects are restricted specificallyi lin each casel only for the
public benefit to relieve the suffering of, and provide palliative and supportive care to persons suffering from a terminal illness
or from any other physical or mental infirmitvi disability or disease by the establishment and provision of domiciliary and
supportive care, day care, residential care and in such other ways as the trustees shall from time to time think fit. The Articles
of A5SOClation were refreshed in April 2024 and accepted by the Charity Commission. The revised Articles make allowance for
the role of Associate Trustee to SUPPOrt the work of the Board and it5 subcommittees.
The charity provides clinical services in patients, homes, specifically palliatwe and end of life nursing care, bereavement, and
family support, lymphoedema management, occupational and complementary therapies.
The Core Quolity CommASSion is the independent ￿E￿latOr of health and adult Social care in England and monitors all clinical
activity provided by the charity.
This provision is free at the point of delivery and is achieved by providing trained clinician5 who make the "staying at home"
option a realistic one. We strive to enable patients to die in the place of their choosing which is predominantly in the home.
Services are open to all palliative and end of life patients regardless of their age, address Iwithin our geographical boundariesl,
end-stage illness or financial circumstsnces.
Our Vision: Hospice at Home will posltively influence a future in which everyone within our community facing life-limiting
illness, regardless of cause, receives the best possible palliative and end-of-life care and their families and carers receive the
supportthey need.
Our Mission.. To enhance quality of life for adults, their families and carers in our area, through skilled and compassionate care
and SUPPDrt at home and in their community.
Our Values:
Caring - We will always be klnd and caring toward5 Others. Our care and sUPPOrt will be holistic and will alw3VS Put
the patient first.
Compussion - We will accept Witho￿ judgement the thought5, values. belief5 and choices of other5. responding with
empathy and the offer of support wherever possible.
Trust- We will build trust and confidence by being approachable, dependable and responsive to individual need.
Respert- We will be courteous and listen actively to what is said. We will maintain privacy and dlgnity at all times.
Profr55iont71 We will be open. honest, reliable and fair, accepting responsibility for our action5 and being
accountsble for them.
Resourceful- We will use our resources and funds carefully to ensure we deliver high quality p311iative and end of life
care for patients whilst also sUPPOrting family Members and carers.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Strt7tegiesfor achieving oims and oblectives
Palliative Care Development
Palliative care is defined by the World Health Organisation as an approach that improves the quality of Ilfe of patlents and
their families who are facing problems assoclated with life-limiting illne55, usually progressive. It prevents and relieves
suffering through the early identification, correct assessment and treatment of pain and other problems whether physical,
psychosocial and spiritual.
Palliative care also helps those receiving care, families and carers deal with emotional, spiritual or practical Issues arising from
the illne55. People of all ages can benefit from palliative care at all stages of their illness.
End-of-Life IEOLI care
People who are likely to die within the next twelve months are "approaching the end of life". This also considers people whose
death is likely to be imminent in the next few days or hours. The General Medical Council defines people approaching the end
of life as being those with:
advanced progressive, incurable conditions,.
Eeneral frailty and coexisting conditions that mean they are expected to die within twelve months,.
existing conditions if they are at risk of dying from a sudden crisis in their condition,.
1ife-th￿atenIng acute conditions caused by sudden catsstrophic events.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due
regard to the public benefit guidance published by the Charity Commission for England and Wale5.
Volunteers
At Hospice at Home we have over two hundred volunteers who undertake a variety of roles: They support patients by
providing companionship, emotional support, and practical a5SlStance thereby improving the patient's well-being• by providing
spite ca￿, listening, and emotional support, volunteers ease the burden on families. Volunteers undertake reception dLbties,
fundTaising, and working in our hospice shops. They play an important role in 5UPPOrting events, and raising awareness about
hospice services.
Volunteers have è positive irnpatt in our hospice-and at the Annual General Meeting IAGMI in October 2024 we celebrated
the work of all our Volunteers. It wa5 gratifying to hear their stories about why they became volunteer5 and the added value
they bring. We are grateful to have such a cornrnitted, compassionate and caring team of volunteer5.
At the AGM we also presented our plans for the future which will be reflected in the revised Strategic Plan 2025-2030.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT {INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Significont artivities and tychievements against objectives
Clinical Servlces- Performance of the clinical Services over the
ast three ears
Referralsfor the past three years-
Financial Year
2022-2023
2023-2024
2024-2025
Population
Male
Female
Befriending
Day Nlght Nursi
Famity Support
Lymphoedema
Occ Therapy
Comp Therapy
Fwice at Home
TOTAL
703
641
629
280
274
267
423
367
362
15
io
li
424
398
439
81
75
102
221
176
64
108
107
136
112
132
985
814
855
Day and Night Nursing {DNN}- A new trial of three personal care calls per day was launched in response to referrer needs and
to align with other FastTrack-funded service models, the initial evaluation of this is proving encouraging and successful in
reaching and meeting increased patient need. We have had a change of Manager and Deputy lead who have been through the
induction process c There have been changes to our patient record input to increase our data capture and this will continue as
part of the new 5-Year Strategic Plan. The executive team ha5 SUPPOrted the multi-cultural bizarre locally and engaged with
those in our community who do not have English as their first language
The Lymphoedema service experienced challenge5 In recruiting staff in the early part of the year but we are now at full
capacity and referrals are open to people with cancers and those with non-cancer causation. We welcomed a new
ompression therapy machine via grant funding and will soon offer this treatment. Persistent non-attendance rates are being
managed through telephone reminders,. this is 5UPPOrted by volunteers.
Occupational Therapy IOTI - The service has re-commenced with the addition of two new occupational therapist5. A Service
level agreement with Eden Valley Hospice commenced and a member of our team support5 in patient care, with patient
continuity praised in both organisation5. Outreach continues, including a presentation to Carlisle Integrated Care Community.
Bereavement Ind Family Support IBFSI Referrals have exceeded expectations, wlth the Penrith Bereavement Group
thriving-eight attendee5 in October and new attendees each month. However. the Patient Support Group has struggled in
the early part of the year to increase attendance de5Plte OUt￿ath. thi5 may be haMpe￿d by the Dalston location or
preference for l..1 sUPPOrt. Demand for individual sessions continue5 to grow, with the result that there fflay need to be a
waiting list. A new permanent tounsellor post18 hours per weekl has been added to the team thi5 year to a5515t in meeting
demand.
Complernentary Therapy Icn - Have had staff change5 this year; we have changed the model from two reElstered nurse
complementary therapists to one registered nurse and one complementary therapist. A health care a5Si5tsnt from within the
Day and Night Nursing has joined the team and undergone a period of induction and probation.
Befriendlng Service - Caseload remains modest but corbsistent. Moving to a single point of access model Should improve
capacity to increase our efforts to expand reach.
The Di￿ttor of Clinical Services was successful in a grant bid through Hospice UK and went to London to meet with io other
project lead5 that have been grant recipient5 from the Masonic Charitable Funds Grant to support people with Progressive
Neurological Disorders. There were 55 applicants of project5 from across the UK and it 15 a privilege to be part of the 11
chosen, the Ma50n5 will be invited to Hospice at Home to meet our team and we will report on Olrtcomes measure5 at
planned evaluation times.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT {INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Fundralsin
and Income Generation:
Wlth the recent successful appointment of a Director of Income Generation a review and analysi5 of both fundraising and
retail is planned for the year ahead creating a ref￿Shed approach, exploring new opportunities and an increased focus on
volunteering with the development of a Volunteer St￿tegy.
In the year ahead, Hospice at Home Carlisle and North Lakeland will undertake a major strategic upgrade of our digital
infrastructure. This will ensure that we a￿ well-positioned for fLrture growth and help ensure our organisation's sustainabilitv
into the future. Key developments include the migration to new fundraising and volunteering platforms to enhance
relationship management and expand our supporter network,. the adoption of a cloud-based accounting system for improved
flexibility and oversight; and the implementation of a modern Human Resource Management System to better support our
staff. We will also transition to a cloud-based seNer to enable more efficient remote acce55 and organisational resilience. and
we will launch a new website designed to better serve patients, families, and supporters. This comprehensive digital
transformation will strengthen our operational foundations and enhance our ability to support the community that we serve.
We are grateful to the Department of Health & Social Care and Hospice UK for making this Vltal investment possible.
Finance and Administrative Develo
ments:
Hospice at Home is committed to staff development and in line with our commitment to nurturing emerging talent and
addressing long-term staffing needs, we have welcomed at the start of the financ>al ye3r two Business Administration Level 3
Apprentices into the organisation. Their integration has not only injected fresh energy into our operation5 but also contributed
meaningfully to our support services while they gain practical experience and training. This initiative align5 With our broader
workforce development plan and supports our charitable objectives of community engagement and skill-building.
A key focus this year has been on the professional development of our existing team. We are proud to report in our finance
team the completion of AAT (The Association of Accounting Technicians) in level 3 for one team member and a progression on
to Level 4 AAT for another team member. The investment in our people enhances our internal capacity and reinforces our
aspiration of learning and continuous improvement. We anticipate this will ￿sUIt in greater service efficiency and personal
growth for our team members. It has also allowed u5 to look at locating all financial services in-house thereby allowing us to
have increased operational autonomy and cost efficiency.
Wider Workforce Develo
ments.,
We are now fine-tuning our recruitment approach to remain agile and inclusive, ensurlng we attract those who truly share our
values. We have aligned our Workforce Plans with Clinical, Income Generation, and Treasury objectives, whilst mapping out
current skills and future development needs. Digitising our Human Resource systems will enhance efficiency and governance,
and we will continue to expand wellbeing and feedback initiatives. We will begin laying the foundations for a Leadership
Development Programme to develop our people into tomorrow's leaders to grow an organi5ation fit for the future and to
continue delivering outstanding quality end of life and palliative care to the local community.
roved Health and Safet Com
liance:
A specialist Health and Safety and Fire consultant has been engaged to support the org3ni5ation and has completed a full fire
and Health & Safety audit. The focus has therefore shifted to implementing key recommendations. including policy updates,
improved accident reporting processes, fire warden training, and documentation audits. New initiatives underway include the
introduction of personal emergency evacuation plans, issuing high-vis vest5 and first aid lanyards to nominated parties, and
streamlining documentation. Employee wellbeing 15 also being prioritlsed through an upgraded Employee A5515tance
Programme via Health Assured. which includes acce55 to Mental Health First Alder training, ￿inforCIng a stronger, more
proactive approach to safety and 5UPPOrt with the aim of reducing risk and Ios5 through physical and reputational damage and
ensuring the longevity of the organi5ation a5 It continues to grow and expand. Health and safety 5s a standard item agenda on
all sub committees.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
We are extremely grateful for all support received which comes in many forms and includes our 48 business partners. We aim
to build on these partnerships in the coming year.
Apogee
Appleby Creamery Ltd
Arc Eden Ltd
Armstrong Watson LLP
Atkinsons Building Contractors
Burnetts Solicitors
Carigiet Cowen Ltd
Carli51e Racecourse
Carllsle Refrigeration Limited
Carlisle United Football Club
Cartmell Shepherd Limited
Cranstons Ltd
Cubby Construction Limited
Cumberland Building Society
David Allen
Dodd & Co
Eddie Wannop Ltd
Eden Housing Association
George Hudson
Genevieve
Hather Financial Services
Integrity Office Ltd
Jill Glencross Independent Funeral Directors
John Norris of Penrith
John Richardson & Son Ltd
Lake5 Estates
Larch Cottage Nurserles
Lease Your New Car
Lloyd Jaguar Land Rover
Logic Business Systems Ltd
Lowther Castle & Gardens
McKnight & Son Builders Ltd
Mcvities Group
Nilfisk Limited
North Lakes Glass Ltd
Orton Grange Café & Gift5
PeterTyson
Pioneer Foods Ltd
Richardson Funeral Directors
Story Homes Ltd
Tech 4 Office Equipment
The Toffee Shop
Thomas Graham & Sons Ltd
Trade Copiers
Ullswater Steamer
Used Cars 4 Less
Waitings Ltd
-È
Wrn Armstrong ILonBtownl Ltd
Fundraising performance
The charity is registered with the Fundraising regulator, the voluntary independent regulator of charitable fundraising in the
UK. Hospice at Home follows their tode of practice which ensures that fundraising is respectful, open, honest and accountable
to the public. The charity will continue to adhere to all regulations governing fundraising and follow any best prdctice
guidelines that are issued to ensure positive reSations are maintained with the generous local people who support us.
The fundraising department always aims for the highest stsndards in fundraising and organise an annual plan which aims to
meet the expenditure requirements within the financial plan.
Financial review
The accounts show net deficit for the year of £143,046 before taking into account the galn on investment. After accounting
for the gain on investment in the year, the net movement in funds was a deficit of £131,615. The results for the previous year
showed a surplus of £242,806 and after the gain on the investment the surplus was £345.615.
Income levels decreased from £2.331.630 to £1,951,784 In the current year and this 15 mainly due to the decreased income in
legacies. The legacy income received in the year amounted to £460,26112024- £860,063). Expenditure levels were higher in
the year ended 31 March 2025 than the previous year with costs being closely monitored. Without this level of legacy income
the charity would have generated a greater1055 for the year.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT {INCLUOING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
Reserves pollcy
As at 31 March 2025, the charity held total ￿SerVeS of £3,203,194 which included Un￿strICted funds of £3.170,544 and
restricted funds of £32,650.
The unrestricted fund includes fixed assets of £13,420 leaving free reserves of £3,157,124.
The Trustees have determined free resetves should be at least equivalent to the greater of 6 months budgeted costs or the
potential close down costs. This has been calculated to be almost £1,048,000. An equivalent sum should be kept in cash
reseNes separate from other funds and reviewed annually once a new budget has been approved by the Trustees at the
accounting date. Reserves exceeded this criteria at the year end however there is expenditure budgeted for the next year as
part of the development strategy of the charity which will reduce the reSe￿eS. Funds required for the day to day running
costs, based on the annual budget, should be kept in the company's bank current account and any instant access account with
an institution governed by the financial services compensation scheme IF.S.C.SI.
Any other funds not required for the day to day running costs are to be invested in individual UK based institutions covered by
the F.S.C.S. or into funds managed on an advisory basis by Arc Eden. The criteria we use to invest In are medium risk
investrnents. There was a gain on the Investments in the year ended 31 March 2025 of £11,43112024- tain of £102,809).
Transfers out of managed funds can be made by the Finance and Income Generation Committee but further investments into
managed funds are by recommendation of the Finance and Income Generation Committee to the Board.
Principalfvnding 50urce5
The Charity ￿ceiVed financial support from the Clinical Commissioning Group ICCGI devolved from the NHS in the year. Thi5
contribution to cost5 gives confidence against a background of the very welcome voluntary support. The charity Is profoundly
grateful to all in the community for the excellent support received.
Another form of funding are legacies which the charity receive5 from supporters, although this source of income is not
guaranteed.
Mojor ri5k5
The Trustee5 have assessed the major risks to which the Company is exposed, including in particular those related to the
operations and finance of the Company. This is done through a Corporate Risk Register on a bi-monthly basis. Trustees are
satisfied that systems and procedures a￿ in place to mitigate eKP05ure to the major risk5.
Objective5 ond policies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
Coshflow risk
The charity's attivities expose it prlmarily to the financial risks of changes in interest rates.
Credit risk
The charity'5 principal financial a5set5 are bank balances and cash. trade and other receivables, and investments. The charity's
credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances
for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on
p￿VIouS experience, 15 evidence of a reduction in the recoverability of the ta5h flows. The credit risk on liquid funds and
derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by
international credit-ratlng agencie5. The charity has no significant concentration of credit risk, with exposure spread over a
large number of counterparties and customers.
Liquldlty rlsk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing opeTations and future developments, the
tharity uses a mixture of long-term and 5hort-terni cash deposits.

H05PICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIREcfoR'S REPORT) ICONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
Focusing on the stability of the workforce. Recnjitment to key roles is largely complete therefore our focus is Shifting
toward deepening staff engagement, improving retention, and fostering a workplace where everyone can thrive.
Developing existing volunteers and plans to attract new volunteers is one of our commitments next year as set out in
a new Strategy for Volunteers.
Encouraging feedback and seNice improvement will be explored through our Lived Experience Forum, website
feedback, Healthwatch feedback and compliments and complaints received.
Expanding retail outlets with an enhanced team approach.
Increasing referrals into the Day and Night Nursing service and continuing to promote our service5 With system
partner5.
Improving access to our services.
Our complementsry therapy, occupational therapy and lymphoedema services all have new members in the team,
which will strengthen the services and offer the development of new opportunities.
Increasing our respite provision for patients with a neurological condition with the funds awarded from H05pice UK
for a pilot.
Having a clear Digital Transformation programme across the organisation for customer relationship management,
finance, and volunteers.
We are working with partners to standardise our data collection in clinical services
We are working with partners to explo￿ improved collaboration and fLJture opportunities, including the
identification and management of future risks.
We are developin8 business plans in-line with strategic objectives with key performance indicators that will provide
assurance.
We will complete a number of business case5 that will utilise re5erve5 and whilst adhering to the S-year Strategic
Plan.
We are aware of the financial decisions that are made outside our control and that we must address given the fact
that they have adversely impacted our financial posltion. That said, careful. prudent and considerdte ma nagement
ha5, and is, ensuring that the impact is curtailed, as far as possible, while retaining the scope and quality of our
charitable services.
Currently our reserves remain Sound and stsble,. we have sufficient reserves to meet our ststutory requirements and
to fund identified essential improvement and development projects.
In line with Charity Commission guidance and charity company best practice, we have subjected the management of
our reserves to a competitive process to ensure they are working effectively. This has resulted in appointing a new
finance consultant, who has a wealth of knowledge, expertise and experience in the charity sector investment.
Although it is early days, initial indications are good.
At the same time we have reviewed and revised our Finance and Income Generation and Investment policies to
ensure that our finances are managed effectively, efflciently and economically while our investments are ethical and
not exposed to unnecessary risk5.
We have embarked on our plan to move from annual budgeting to making a three-year rolling forecast offering a
longer horizon over which to make financial decisions.
Salary costs are our biggest expenditure by far. In Setting the annual salary increase at 1% plus a quarterly pro-rata
payment of £500, the Board of Trustee Directors are keenly aware of the pay rise5 in the sector, especially the NHS,
and the need to strike a balance that Hospice at Home Carlisle and North Lakeland can afford.
The annual salary increase of 1% with a pro-rata £500 payment paid quarterly will add £45,155 to salary costs in the
upcoming fiscal year.
The Mlnimum Wage: There are only 4 members of staff that require more than the 1% pay rlse for all staff to meet
the new minimum wage so the impact at £1.158.56 Is minima5.
National Insurance.. After taking into account the additional Employment Allowance of £10.500, the full year cost of
the National Insurance change5 is £33,019.
In addition, it Is already evident that the essential utilities, pmduct5 and services that we purchase a re costing
Significantly more. This is Ilkely to be a recurring trend.
Although, currently we are solvent, unavoidable mounting c05t pressures will continue to consume resources. To
mitigate thls our focus will be on 5ucce55fully and sustainably generating rnore income in all its forms, but especially
through retail and legacie5.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and managernent
Nt7ture of goveming document
The Company is constituted under a Memorandum of Association dated l April 2003 and is 2 registered charity, number
1095708. The principle objert of the Company is to provide palliative and supportive care to person5 suffering from any
terminal illness in their own home.
The Directors of the Company are also Charity Trustee5 for the purpose of Charity Law and in the Company's Artlcles of
Association are described as Trustees.
The trustees who served durin8 the year were..
Mrs S Black
Mr D Claxton
Mr M K Clementson
Mr K Coulthard
Mrs M A Drury
Dr H A Dunning
Mrsm Gray
Mrsj S Lamb
Prof S Revelev
Mr5 D J Shearer
Rev D Cwood
Mrj F Porter
(Resigned 7 April 20251
(Appointed l October 20241
Recruitment and t7ppointment of tru5tee5
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the
Articles of Association. The maximum number of Trustees is 15 and the minimum is 3. At each annual general meeting one
third of the Trustees for the time being or, if their number is not 3 or a multiple of 3, then the number nearest one third, shall
retire from offlce. The Trustees to retire are those who have been longest in office Since their last election.
A review of the Tru5tee5' skills is carried out regularly and where a skill is not represented on the Board potential appointee5
are either approached to offer themselves for election or advertisements are placed in local newspapers and on the Charity
website.
Decision5 regarding the management of the Charity are taken at 8oard meetings which are held every 2 months. There are 4
sub-groups which report to the Board and these are Clinical Assurance, Workforce, Information Governance and Finance and
Income Generatlon.
The Company Secretary and Chlef Executive OfPicer attend Board meetings but neither has a vote. The Chief Executive Officer
takes oveTrll responsibility for leadership of the Charity.
In October 2025 three trustees will have completed nine years with the charlty and will step down from their role In
accordance with the Artlcles of A550ciation120241.
We said goodbye and thank you to Susan Black who retired in March 2025 after three years as a trustee.
James Ferri5 Porter was appointed as trustee on 1st October 2024 and approved by the AGM in October 2024.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Patrons andAmbossodors
Hospice at Home is pleased to welcome a new Patron.. Sarah Dunning OBE DL. Sarah is chair of Westmorland Limited - her
5econd-generation family business which operates motorway services in Cumbria, Scotland and Gloucestershlre, a5 well a5
Rheged and junction 38 Truckstop. The business originally grew out of their hill farm in Cumbria and the business seeks to
celebrate its local communities by working with local farmers and food producers. Sarah also sits on the Board of family
business Timpson, Raby Estates and is a Trustee of Francis Scott Trust.
Jane Hassell-mccosh LD continues to actlvely support Hospice at Home: she hosted the Marmalade Festival at Dalemain in
April which was a great success and thls year celebrated its 20th anniversary. Jane was presented with the Order of the Rising
Sun, Silver Rays by the government of Japan for welcoming Japanese visitors and their marmalade to Cumbria and for her
SUPPOrt of a similar festival in Yawatahama Citv.
Juliet Westoll MBE, LD continues her valuable work as patron. Over many years Jane and Juliet have raised our profile
nationally and internationally and raised a great deal of money through their fund-raising activities. We a￿ extremely grateful
for their Ipyalty and commitment and look forward to continue working together.
We welcomed lan Milburn and Nicola Irvlng as Charity Ambassador5. Their involvement will help us extend our reach to local
businesses and individuals in our locality, encouraging them to get involved in helping us make a positive difference to our
patients.
We said goodbye and thank you to two patrons who retired in March 2025.. Claire Hen5man CVO who has been a Patron of
Hospice at Home for 17 years and with us for several years before that. Belinda Hill produced a wonderful 'At Home in
Cumbria. cookery book that includes over 100 recipes, many which have been created using products from local food
producers and growers. All proceeds from the book go to H05pice at Home. We wish them both well.

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Organisotionalstructure
During the year we have continued to strengthen our governance processes, including reviewing and updating as appropriate
policies, risk identification and management. We have st￿ngthened governance by bringing finance and human resources
together and continue to ensure regulatory and statutory compllance across all department5.
SeniorTeam
Committee Strurture:
Boèrd OfTrL￿IeeS
Sub.Commliliees
Wolkforce
Infom¥tbJn
Cllnical
Assuran
FlnarKe&lnc
¥oinarKe
Collaboration:
Hospice at Home is cornmitted to working with key stakeholders for the benefit of patients, families and communities. We
engage in various meetings that seek to promote and develop palliative and end-of-Life care, example5 include North Cumbria
and North East H05pices collaborative, North Cumbria Hospices together. the North Cumbria Palliative and End of Life Care
Partnership. which in 2023 our CEO took on the joint chairing of this group, and attendance at The Accident and Emergency
Care Delivery Board.
Induction ond training of trustees
New Trustees attend a briefing session with the Chair and other ofPicers which covers the alm5 of the Charity, Trustees, duties,
the Charity constitution and financial p051tion. It is enhanced by an induction manual produced by Hospice UK. Trustees
attend training events as required and 5UPPOrt can be acce55ed via Cumbria Council for Voluntsry Services.
Othermatters
The policy for care staff 15 based on the remuneration of similar employees In the NH5 using pre 18-19 NHS pay scales and
inflated with costs of living increases. The policy for fundraising, office and administration staff 15 based on National Joint
Council pay scales which are local government pay Scales used in the voluntary sector.
10

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
TRUSTEES, REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Statement of trustees, responsibilities
The trustees, who a￿ also the directors of Hospice at Home Carlisle and North Lakeland for the purpose of company law, are
responsible for preparing the Trustees, Report and the flnancial statements in accordance with applicable law and United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practlcel.
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.
In preparing these financlal statements, the trustees are required to:
select suitable accounting policie5 and then apply them consistently,.
observe the methods and principles in the Charities 50RP,-
make judgements and estimates that are re350nable and prudent:
state whether applicable UK Accounting Standards have been followed, Subject to any material departures disclosed and
explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will
continue in operation.
The trustees are responsible for keeping adequate atcounting records that disclose with reasonable accuracy at any time the
financial posltion of the charity and enable them to ensure that the financial staternents 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.
Auditor
In accordance with the company's articles. 3 re501ution proposing that Saint & Co. be reappointed as auditor of the company
will be put at a General Meeting.
Small Company Provisions
This report has been prepared in accordance with the provlsions applicable to companies entitled to the small companies
exemption.
Disclosure of information to auditor
Each of the trustees has confirmed that there 15 no inform8tion of which they are aware whith 15 relevant to the audit, but of
which the auditor 15 unaware. They have further confirmed that they have taken appropriate steps to identify such relevant
information and to establish that the auditor is aware of Such information.
The trustees, report was approved by the Board of Trustees.
Mr M K Clementson
Trustee
Pr
f S Reveley
Trustee
Date-
11

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF H05PICE AT HOME CARLISLE AND NORTH LAKELAND
Opinion
We have audited the financial statements of Hospice at Home Carlisle and North Lakeland (the 'charity'l for the year ended 31
March 2025 which comprise the statement of financial activities, the ststement of financial position, the statement of cash
flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that
ha5 been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Finonciol Reporting Stundord applicable in the UK ond Republic of Irelund Iunited Kingdom
Generally Accepted Accounting Practice).
In our opinion, the financial statements-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming
resources and opplication of resources, including its income and expenditure, for the year then ended,.
have been properly prepared in accordar)ce with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Stsndards on Auditing IUKI 11SAs IUKII and applicable law. Our
responsibilities under those standards are further described in the Auditors re5POnsibilities for the audit of the financial
stutements 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 Stsndard, and we have fulfilled our other
ethical responsibilitie5 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.
Contlusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern bas15 of accounting in the
preparation of the financial statements is appropriate.
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 tMelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are dèscribed in the relevant
sections of this report.
Other information
The other information comprises the informatlon included in the annual report other than the financial statements and our
auditor'5 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 infomiation and, except to the extent otherwise explicitly stated
in our report, we do not express any form of assurance conclusion thereon. Our responsibilty is to read the other information
and, in doing so, consider whether the other Information is materially inconsistent with the financial statements or our
knowledge obtained in the course of the audit, or otherwise appear5 to be materially misstated. If we identify such material
inconsistencie5 or apparent material misstatement5, we are required to determine whether this glves rise to a materlal
rnis5tatement in the financial statements themselves. If, based on the work we have performed, we conelude that there Is a
material misstatement of this other information, we are reqUI￿d to report that fact.
We have nothing to report in this regard.
Opinions on other rnatter5 prescribed by the Companie5 Act 2006
In our opinion, based on the work undertaken in the course of our audit,.
the information given in the trustees, report for the financial year for which the financial Statements are prepared,
which include5 the directors, report prepared for the purposes of company law, is consistent with the financial
statements; and
the directors, report included wlthin the trustees, report has been prepared in accordance with applicable legal
requirement5.
12-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF H05PICE AT HOME CARLISLE AND NORTH LAKELAND
Matters on whlth we are required to report by exception
In the IiEht of the knowledge and understsnding of the charity and its environment obtained in the course of the audit. we
have not identified rraterial misstatements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companie5 Act 2006 requires us to
report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audlt have not been received from
branches not visited by us,. or
the financial statement5 are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial slatements in accordance with the small companies ￿gIMe and
tske advantage of the small companies, exemptions in preparing the trustees, report and from the ￿qUIreMent to
prepare a strategic report.
Responsibilities of trustees
As explained rn0￿ fully in the statement of trustees, responsibilities, the trustees, who are also the d1￿CtorS of the charity for
the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they
give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial
statements, the trustees are ￿sponsIble for assessing the charity's ability to continue as a going Concern, disclosing. as
applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend
to liquidate the ch3ritsble company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objertives 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
15 a high level of assurance but 15 not a guarantee that an audit condutted in accordance with ISAS IUKI 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 user5 taken on the basis of
these financial statements.
Irregularitie5, including fraud, are instsnces of non-compliance with laws and regulations. We design procedures in line with
our ￿SpOnSIbl11t1e$, outlined above, to detect material mi55tatements in respect of irregularitie5, including fraud.
The extent to which our procedures are capable of detecting irregularities, including fraud, 15 detsiled below.
13-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
Our approach to identifying and assessing the risks of material mi5Statement in respect of irregularities. including fraud and
non-compliance with laws and regulations. was as ft)Ilows=
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations,.
we identified the law5 and regulations applicable to the charity through discussions with trustees and other
management,.
we focused on specific laws and regulatioris which we considered may have a dlrect material effect on the financial
statements or the operations of the charity,.
we assessed the extent of compliance with the laws and regulatlons identified above through making enquiries of
management and inspecting legal correspondence,. and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to
instsnces of non-compliance throughout the audit.
We assessed the susceptibility of the char(ty'5 financial ststements to material misstatement, including obtsining an
understanding of how fraud might occur, bv:
making enquiries of management as to where they considered there was SU5ceptibility to fraud, their knowledge of
actual, Suspected and alleged fraud-
to address the risk of fraud through management bias and override of controls, we..
perFormed analytical procedures to identify any unusual or unexpected relation5hips.'
tested journal entries to identify unusual transactions,.
assessed whether judgements and assumptions made in determining the accounting estimates Set out in
the accounting policies were indicative of potential bias- and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularitie5 and non-compliance with laws and regulations, we designed procedure5 which
included, but were not limrced to..
agreeing financial statement disclosures to underlying supporting documentation,.
reading the minute5 of meetings of those charged with governance,.
enquiring of management as to actual and potential litigation and claims,. and
reviewing correspondence with ￿levant regulator5 such as Charity Commission and the charity'5 legal advisors.
There are inherent limitations in our audit procedures described above. The MO￿ removed that law5 and regulations are from
financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the
audit procedure5 required to identify non-compliance with laws and regulation5 to enquiry of the directors and other
management and the inspection of regulatory and legal correspondence, if any.
Material misststement5 that arise due to fraud can be harder to detect than those that arise from error as they rnay involve
deliberate concealment or collusion.
A further description of our responsibilitie5 is available on the Financial Reporting Council's website at.. https'.l/
www.frc.org.uk/auditorsresponsibilities. Thi5 description forms part of Dur auditor'5 report.
Use of our report
This report is made 501ely to the charitable company'5 member5, as a body. in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work ha5 been undertaken so that we mlght state to the charitable companvs member5 those
matters we are required to stste to them in an auditor's report and for no other purpose. To the fullest extent permitted bv
law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable cornpany's
members as a body, for our audit work, for thls report, or for the opinions we have formed.
14-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
stuart Farrer (Senior Statutory Auditor)
For and on behalf of Saint & Co., Statutory Auditor
Charte￿d Accountants &
Sterling House
Wavell Drive
Rosehill
Carlisle
CAI 2SA
Date..
15-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH2025
Current financial year
Unrestricted
funds
2025
Restricted
funds
2025
Total
Total
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Fundraising t￿dIng
Investment income
932,857
418,134
498,111
36,737
65,945
998,802
418,134
498,111
36,737
1,415,993
376,514
503,228
35,895
Total income
1.885,839
65,945
1,951,784
2.331,630
Ex
enditure on.,
Raising funds
Fundraising
Trading
Charitable activities
299.583
252,931
1,505,545
299,583
252,931
1,542,316
424,863
288,488
1,362,404
36,771
Totsl expenditure
2,058,059
36.771
2,094,830
2,075,755
Net gainslllossesl on investments
13
11,431
11.431
89,740
Net movement in funds
1160.7891
29,174
1131,6151
345,615
Fund balance5 at l April 2024
3,331,333
3,476
3,334,809
2.989,194
Fund balances at 31 March 2025
3,170,544
32.650
3,203,194
3,334,809
The 5tstement of flnancial attivitie5 includes all gains and1055es recognised in the year.
The statement of financial activitie5 also complies with the requirements for an income and expenditure account under the
Companies Act 2006.
16-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
Notes
Incomefrom..
Donations and legacies
Charitable activities
Fundraising trading
Investment income
1,357,808
376,514
503,228
35,895
58,185
1.415,993
376,514
503,228
35,895
Total income
2,273,445
58,185
2,331,630
Ex
endlture on..
Raising funds
Fundraising
Trading
424,482
288.488
381
424,863
288.488
712,970
381
713.351
Charitable activities
1,303.076
59.328
1,362,404
Total expenditure
2,016,046
59,709
2,075,755
Net gains/llosses1 on investments
13
89,740
89,740
Net movement in funds
347,139
11,5241
345.615
Fund balance5 at l April 2023
2,984.194
5,000
2,989,194
Fund balance5 at 31 March 2024
3,331.333
3,476
3,334,809
17-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2025
2025
2024
Note5
Flxed assets
Tan8ible assets
Investments
15
16
42,594
2,479,504
12,081
1,178,054
2,522,098
1.190,135
Current as5et5
Stocks
Debtors
Cash at bank and in hand
17
18
6.230
375,750
789,070
2,670
458,286
2,148,875
1.171,050
1489,9541
2,609,831
1465,1571
Creditors.. amounts falling due within one year
19
Net current assets
681,096
2,144,674
Total assets less current liabilities
3.203,194
3,334,809
Net assets excluding pension liabilitv
3,203,194
3,334,809
The funds of the charity
Restricted Income funds
Unrestricted fund5
22
32,650
3,170,544
3,476
3,331,333
3.203,194
3.334,809
These financial statements have been prepared in accordance wtth the provisions applicable to companies subject to the small
companie5 regime.
The financial statements were approved by the trustee5 on J5.TH. gP..IS...
Mr M K Clementson
Trustee
Prof S
Trustee
eveley
Cornpany registration number 04609579 (England and Wale51
18

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 202S
2025
2024
Note5
Cash flov15 from operatlnE activitie5
Cash (absorbed byl/generated from operations
28
168,5301
430,917
Investing activities
Purchase of tangible fixed assets
Purchase of investments
Proceeds from disposal of investments
Investment income received
137,9931
11,290,0191
18,1441
120,1601
257,091
35,895
36,737
Net cash Iused in)Jgenerated from investing activities
11.291.275)
264.682
Net cash generated from financing actlvities
Net Idecreaselllncrease in cash and cash equivalents
11.359,8051
695.599
Cash and cash equivalents at beginning of year
2,148,875
1,453,276
Cash and cash equivalents at end of year
789,070
2,148,875
19-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcies
Charity informatlon
Hospice at Home Carlisle and North Lakeland is a private company limited by guardntee incorporated in England and
Wales. The registered ofPice is Valley Court, Barras Lane Estate. Dalston, Carlisle, CAS 7NY.
The charity is limited by guarantee and consequèntly does not have share capitsl. Each of the members are liable to
contribute an arnount not exceedln8 £1 towards the assets of the charity in the event of liquidation.
1.1 AccountinE convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act
2006, FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" I'FRS 102.1 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 IFRS 1021" leffective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
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 certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has
adequate ￿sOurceS to continue in operational existence for the foreseeable future. Thus the trustee5 continue to adopt
the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestritted funds are available for vse at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds a￿ subject to specific conditions by donor5 or grantors 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.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Intome is recognised when the charity is legally entitled to it after any performance conditions have been rnet, the
amount5 can be measured reliably, and it is probable that income will be received.
Cash donations are recogni5ed on recelpt. Other donations are recognised once the charity has been notified of the
donation. unless performance conditions require deferral of the arnount. Income tax recoverable in relation to
donations received under Gift Aid or deed5 of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the
amount 15 known, and receipt 15 expected. If the amount is not known, the legacy is treated as a corttingent asset.
Grant5 a￿ ￿e0gniSed when the charity has an entitlement to the fund5 and ary conditions linked to the grants have
been met. Where performance condltions are attached to the grant and are yet to be met, the income is recognised as a
Ilability and included on the balance sheet as deferred income to be released.
-20-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Income from fundraislng events undertaken in the year Is recognised when there 15 evidence of
entitlement, receipt is probable and its amount can be measured reliably
Investment income frorn interest on deposit funds held is included when receivable and the amount can be measured
reliably by the charity which is normally upon notification of the interest paid or payable by the bank.
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 reliablv.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and sha ￿d 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'5 use.
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading
activities that raise funds.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect natu
necessary to support them.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the
use of resources, for example, allocating property costs by floor areas, or per capits, staff costs by the time spent and
other costs by their usage.
1.6 Tangible fixed assets
Individual fixed a55ets costing £1,000 or more are initially recorded at cost. less any 5ub5equent atcurnulated
depreciation and subsequent actumulated irnpairment losses.
Depreciatlon 15 recognised 50 8S to write off the cost or valuation of as5et5 le55 thelr residual values over their useful
lives on the following bases..
Leasehold improvements
Ofrice equipment
Motorvehicles
20%-25Yo Straight line
25% straight line
20% reducing balance
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 flnancial activities.
1.7 Fixèd a55et investments
Fixed a55et investments are initlally measured at transaction prlce excluding transaction costs, and are subsequently
measured at fair value at each reporting date. Changes In fair value are recogni5ed in net incomellexpenditurel for the
year. Transaction cost5 are expensed as incurred.
-21

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
AccountinE policie5
(Continued)
1.8 Impairment of fixed assets
At each reportlng end date, the charity reviews the carrying amounts of its tsngible assets to determine whether there
Is any indication that those assets have suffered an impairment 1055. If any such indication exists, the recoverable
amount of the asset is estimated in order to determine the extent of the impalrment105s lif anyl-
1.9 Stock5
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises dI￿¢t
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 consideratlon are measured the
lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in
marketing, selling and distribution.
1.10 Cash and cash equivalents
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 le55, and bank overdrafts. Bank overdrafts are shown within borrowings in
current liabilities.
1.11 Flnancial instruments
The charity has elected to apply the provision5 of Section 11 'Basic Financial Instruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of it5 financial instruments.
Financial instruments are recognised in the charity'5 balance sheet when the charity becomes party to the contractual
provisions of the instrument.
Financial a55et5 and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.
805icfvnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transattion price
including transaction costs and a￿ subsequently carried at amortised cost using the effettive Inte￿5t method unless
the arrangement constitutes a financing transaction, where the transattion 15 measured at the present value of the
future receipt5 discounted at a market rate of interest. Financial assets classified as receivable withln one year are not
amort15ed.
Baslclinoncial liabilities
Basic flnancial liabilitie5, including creditors and bank loans are Initihlly recognised at tran5artion price unle55 the
arrangement constitutes a financlng tran5attion, where the debt instrument is measured at the present value of the
future payments discounted at a rnarket rote of interest. Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised c05t, using the effective interest rate method.
Trade credltors are obligations to pay for goods or services that have been acquired in the ordinary Course of operation5
from suppliers. Amounts payable are classified as current liabilitie5 if payment is due within one year or les5. If not. they
are presented as non-current liabilities. Trade creditor5 are recognised initially at transaction price and Subsequently
measured at amortised cost using the effective interest method.
-22-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
Derecognition offinancial liabllltles
Financial Ilabilities are derecognised when the charity's contrartual obligations expire or are discharged or cancelled.
1.12 Taxation
The charity is consldered to pas5 the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentiallv
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of
the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such
income or gains are applied exclusively to charitsble purposes.
1.13 Employee benefits
The cost of any unused holiday entitlement is recognised in the period In which the employee's seFvice5 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.
1.14 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimate5 and
assumptions about the carrying amount of assets and liabilities th3t are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factor5 that are considered to be
relevant. Attual results may differ from these estimates.
The estlmates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estlmates are
recognised in the period in which the estimate 15 revised where the revision affect5 only that period, or in the period of
the fevision and future periods Whe￿ the revision affects both current and future periods.
Income from donations and legacies
Unrestricted
fund5
2025
Restrirted
funds
2025
Total
Unrestricted
funds
2024
Restrlcted
funds
2024
Total
2025
2024
Donations and gifts
Legacies
Grants
Other
439,377
460,261
5,264
27,955
34,658
474,035
460,261
36,551
27,955
464,239
860.063
11.000
22.506
464,239
860,063
69,185
22,506
31,287
58.185
932,857
65,945
998.802
1,357,808
58,185
1,415,993
-23-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Intome from donations and legacies
(Continued)
Unrestricted
funds
Restricted
funds
2025
Total
Unrestricted
funds
2024
Restricted
funds
2024
Total
2025
2Q25
2024
Donations and gifts
In memorium
Personal
Organisations
Fundraising events
Other
110,462
124,613
82.802
113.252
8,247
110,462
124,613
82,802
113,252
42,905
99,035
150,181
91,762
115,513
7,748
99,035
150,181
91,762
115,513
7,748
34,658
439,377
34,658
474,035
464,239
464,239
Grants
Grants
Hospice UK
5,264
5,264
31,287
11,000
58,185
69,185
31,287
5,264
31,287
36,551
11,000
58,185
69,185
Income from charitable artivities
Unrestricted
funds
2025
Unrestricted
funds
2024
Provision of care
Other income
418.134
376,514
-24-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from other trading artivities
Unrestricted
funds
2025
Unrestricted
funds
2024
Non-charitable trading activities
Membership subscriptions and sponsorship5
Fundraising events
Shop income
15,572
11,205
157,643
313,691
16,684
11,908
114,751
359,885
Fundraising trading
498,111
503,228
Income from investment5
Unrestricted
Unrestricted
funds
2024
funds
2025
Income from listed investments
Intsrest receivable
13,069
22.826
36,737
36,737
35,895
-25-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestritted
funds
202S
Restricted
funds
2025
Total
Unre5trirted
funds
2024
Restrlcted
funds
2024
Totsl
2025
2024
Fundraising
Seeking donations, grants
and legacies
Other fundraising costs
Staff costs
Support costs
10,249
42,600
200,577
171.056
10,249
42,600
200,577
171,437
38.548
192,987
68.048
38,548
192,987
68,048
381
299,583
299,583
424,482
381
424,863
Trading
Operating trading company
Staff costs
Support costs
104.108
110,077
38,746
104,108
110,077
38,746
96,359
140,885
51,244
96,359
140,885
51,244
252,931
252,931
288,488
288,488
Total costs
552,514
552,514
712,970
381
713.351
-26-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
Expenditure on charitable activities
Provision of
care
Provision of
care
2025
2024
Dlrert costs
Staff costs
NuT5ing expenditure
Volunteer expenses
Respite project
1,051,409
30,234
4,616
922,184
36,275
4,340
10,132
1,086,259
972,931
Share of support and governance c05t5 (see note 9)
Support
Governance
389,749
66,308
276,292
113,181
1,542,316
1,362,404
Analysis by fund
Unrestricted funds
Restricted funds
1,505,545
36,771
1,303,076
59,328
1,542,316
1,362,404
-27-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support Costs allocated to artivitie5
2025
2024
stsff costs
Depreciation
Insurante
278,954
7,480
22,130
44,326
13,392
23,470
4,806
15,1741
5,846
1,276
15,645
14,924
135.776
285,433
5,228
21,404
53,399
14.957
61,536
11,160
14,600
3,374
130
8,969
8,534
133.679
Premises costs
Printing, postage & stationery
Equipment maintenance
Newsletter
Telephone
Publicity
Subscriptions
HR
Sundry
Governance costs
562,851
622,403
Analy5ed between:
Fundraising
Provision of care
106,794
456.057
232,930
389,473
562.851
622.403
2025
2024
Governance costs comprise:
Staff costs
Audit fees
Accountancy
Legal and professional
Trustee expenses
Share of 5UPPOrt cost5
64,467
6,555
47,714
12,145
11051
5,000
58,941
4,200
1,800
62.993
209
5.536
135,776
133.679
10 Net movement in funds
2025
2024
Net movement in funds is ststed after charging/lcreditlngl
Depreciatiort of owned tangible fixed assets
Operating lease charges
7,480
91.397
5,228
98,676
-28-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
li
Trustees
During the year ended 31 March 2025, no trustee5 lor any persons connected with theml received any remuneration or
benefits frorn the charity.
During the year £nil12024.' £nill was paid to trustees *or for reimbursement of travel costs.
12
Ernployee5
The average monthly number of employees during the year was..
2025
Number
2024
Number
Fundraising staff
Clinical staff
TTrding staff
Housekeeping staff
Office staff
37
38
12
Total
62
63
Ernployment costs
2025
Z024
Wage5 and salaries
Social security costs
Other pension costs
1,369,772
121.917
72,131
1,364.726
118,805
73,442
1,563,820
1,556,973
Termination payments totalling £7,57312024'. £15,987) were made in the reporting period. This included £7,572.50 Ex-
Grntia payment12024.' £6,058) and there 15 no payment related to payment in lieu of notice and holiday entitlement
12024: £9,929).
The number of employees whose annual remuneration was more than £60.000 15 as
follows-.
2025
Number
2024
Number
£80,001 . £90,000
-29-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
{Continuedl
Remuneration of key management personnel
The remuneratlon of key management personnel wa5 as follows..
2025
2024
Aggregate compensation
321,479
290,862
13 Gains and losses on investments
Unrestricted
funds
2025
Unrestricted
funds
2024
Gainslllossesl arising on..
Revaluation of investments
Sale of investments
11,431
90,732
19921
11,431
89,740
14 Taxation
The charity is exempt from tax on income and gains falling within sertion 505 of the Taxes Act 1988 or section 252 of the
Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
IS Tangible fixed assets
Leasehold
improvement5
orrice Motor ￿hl(leS
equlpment
Total
C05t
At l Aprll 2024
Additions
71,863
20,335
69,278
17,658
11.998
153,139
37,993
At 31 March 2025
92,198
86.936
11,998
191,132
Depreciation and impairment
At l Aprll 2024
Depreciatlon charged in the year
71,863
661
61.062
6,046
8,133
773
141.058
7,480
At 31 March 2025
72,524
67,108
8,906
148,538
Carrying amount
At 31 March 2025
19,674
19,828
3,092
42,594
At 31 March 2024
8,216
3,865
12,081
-30-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
16 Fixed asset inve5tmentS
Unlisted Llsted securities
investments
Total
C05t or valuation
At l April 2024
Additions
Valuation changes
1,178,054
250,000
12,073
1,178.054
1,290.019
12,073
1,040,019
At 31 March 2025
1,040,019
1,440,127
2.480,146
Carrying amount
At31 March 2025
1,040,019
1,440,127
2,480,146
At31 March 2024
1,178,054
1,178,054
17
Stocks
2025
2024
Raw materials and consumables
6,230
2,670
18
Debtors
2025
2024
Amounts falllng due within one year:
Trade debtors
Other debtors
Prepayment5 and accrued income
44,884
17,542
313,324
11.511
14.779
431.996
375,750
458.286
19 Creditors: amounts falling due within one year
2025
2024
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
26,856
387,921
33,029
14,017
28.131
26,782
383,320
16,364
7.185
31.506
20
489,954
465.157
31

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Deferred income
2025
2024
Other deferred income
387,921
383,320
Deferred income 15 included in the financial statements as follows:
2025
2024
Deferred income is included within..
Current liabilities
387,921
383,320
Movement5 in the year..
Defer￿d income at l April 2024
Released from p￿VIouS periods
Resource5 deferred in the year
383,320
1383,3201
387,921
600
16001
383,320
Deferred income at 31 March 2025
387,921
383.320
Deferred income relates to NHS grant income for 202512026.
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or Ioss in respect of defined contribution Schemes
70,346
70,632
The chartty operates a defined contribution pension scheme for all qualifying employees as well a5 contributing to the
NH5 pension scheme. The a55ets of the scheme are held separately from those of the charity in an independently
administered fund.
Contrlbutions amounting to £7,43812024- £7,185) were payable to the scheme at balance sheet date and are included
within other creditors.
-32-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
22
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific condition5 by donors as to how they may be used.
At l April 2024
Incoming
resources
Resources
expended
Transfers
At 31 March
2025
Restricted Fixed Assets Fund
Hospice UK
Screwfix Foundation
The February Foundation
Hadfield Trust
Albert Hunt
Electricity North West
Medicash
12,1131
31,287
131,2871
29,174
31,287
3,476
3,476
5,900
5,000
15,000
5,000
3,758
15,9001
15,0001
115,0001
15,0001
13,7581
3.476
65,945
136,7711
32,650
Prevlous year:
At l April 2023
Incorning
resources
Resources
expended
Transfers
At 31 March
2024
Mulberry Trust
Screwfix Foundation
The February Foundation
St james Place
Hadfield Trust
Albert Hunt
ECGraham
20,000
120,0001
11.5241
14,8851
12.5001
15.0001
115,0001
16.0001
14,8001
5,000
3,476
4.885
2,500
5,000
15,000
6,000
4,800
The Jane Hodge Foundation
5,000
58,185
159,7091
3,476
23 Unrestri¢ted funds
The unrestricted funds of the charity comprlse the unexpended balances of donation5 and grants which are not subject
to specific conditions by donors and grantors as to how they may be used. These include designated funds which have
been Set aside out of unrestrfcted funds by the trustees for specific purposes.
At l April 2024
Incomlng
resource5
ResourcesGains and losse5
expended
At 31 March
2025
General fund5
3,331,333
1,885,839
12.058,0591
11,431
3.170,544
-33-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Unrestricted fund5
(Continued)
Previous year:
At l April 2023
Incoming
resources
Resource5Gains and losses
expended
At 31 March
2024
General funds
2,984,194
2,273,445
12,016,046)
89,740
3,331,333
24 Analysis of net asset5 between funds
Unrestrirted
funds
2025
Restrirted
funds
2025
Total
2025
At31 March 2025:
Tangible as5etS
Investments
Current assets/lliabilitiesl
13,420
2,479,504
677,620
29,174
42,594
2,479,504
681,096
3,476
3,170,544
32,650
3,203,194
Unrestricted
fund5
2024
Restricted
fund5
2024
Total
2024
At 31 March 2024:
Tangible assets
Investment5
Current a5setsllliabilitiesl
12,081
1,178,054
2,141,198
12,081
1,178,054
2, 144,674
3,476
3,331,333
3,476
3.334,809

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25 Operating lease commitments
Lessee
Operating lease payments represent rentals payable by the charity for its properties, equipment and vehicles.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-
cancellable operating leases, which fall due as follows:
2025
2024
Within one year
Between two and five years
91,741
139,435
66,645
19,566
231,176
86.211
26 Related party tran5artions
Transartions with related parties
During the year the charity entered into the following transactions with related partles..
Trustee5' liability amounting to £2,169 and Entity legal liabillty (including professional indemnity) insurance amounting
to £1.2051£2024.. Trustees, indemnity insurance amounting to £5001 was paid by the charity during the year.
27
Analy515 of changes in net funds
The charity had no material debt during the year.
-35-

HOSPICE AT HOME CARLISLE AND NORTH LAKELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH2025
28 Cash generated from operations
2025
2024
IDeficitl/surplus for the year
1131,6151
345,615
Adjustments for..
Investment Income recogni5ed in statement of financial activities
(Gainllloss on disposal of investments
F3ir value gains and losses on investments
Depreciation and impairment of tsnglble fixed assets
136,7371
135,8951
992
190,7321
5.228
111,4311
7,480
Movements in working capital..
Ilncrea5el/decrease in stocks
DeC￿aSe/11nCrease1 in debtors
Increaselldecreasel in creditor5
InC￿aSe in deferred income
13,5601
82,536
20,196
4,601
2,079
1127,1571
(51,9331
382,720
Cash (absorbed byl/generated from operations
168,5301
430,917
-36-