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← The North Northumberland Hospice

2025-03-31-accounts

Charity registration number 1103635 (England and Wales)

Company registration number 04925273

THE NORTH NORTHUMBERLAND HOSPICE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE NORTH NORTHUMBERLAND HOSPICE

LEGAL AND ADMINISTRATIVE INFORMATION

Patron

The Lady Joicey

Trustees

Mrs E C Beauchamp Mrs S E Sherrard Mr J Cooke MBE Sir A W Craft Mr D R Thorne (Appointed 15 July 2024) Ms Gaynor Jones (Appointed 20 January 2025) Mrs L Clark (Appointed 28 April 2025) Mr Ewan Shepherd (Appointed 20 January 2025)

Key management personnel

C Orife, CEO T Waller, Head of Finance and Operations A Corak, Head of Care L Bell, Head of Income Generation

Charity number 1103635 Company number 04925273 Registered office Unit 3 Willowburn Avenue Alnwick Northumberland NE66 2DG Auditor Saint & Co. Sterling House Wavell Drive Rosehill Carlisle CA1 2SA Bankers HSBC 110 Grey Street Newcastle Upon Tyne NE1 6JG

THE NORTH NORTHUMBERLAND HOSPICE

CONTENTS

Page
Chairperson's Report 1
Trustees' report 2 - 10
Statement of trustees' responsibilites 11
Independent auditor's report 12 - 14
Statement of fnancial actvites 15
Balance sheet 16
Statement of cash fows 17
Notes to the fnancial statements 18 - 33

THE NORTH NORTHUMBERLAND HOSPICE

CHAIRPERSON'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

This past year for HospiceCare North Northumberland, has been a period of bedding in the first year of our 2024-2027 Strategy. Key to implementation of this strategy has been the trustee recruitment of a full time CEO, Chris Orife, who had been supporting us as Interim CEO and was previously our Head of Care. Chris was appointed full time CEO in June 2024. This appointment has significantly improved both the consistency and quality of leadership within the organization; and also improved working relations at Board level to the benefit of all. Our CEO has furthermore, with the approval and support of the trustees, appointed a new Head of Income Generation in April 2024, a full time Head of Finance and Operations in July 2024 and a Retail Operations Manager in June 2024.

The Board and Senior Management Team met in February 2025 to review the Strategic Plan for the upcoming financial year. We have also built on the October 2023 CQC inspection which resulted in an overall good rating along with three outstanding acknowledgements for our home visits. This outcome has been a huge motivation to all concerned in driving for continued commitment to excellence of care.

We have consolidated existing services and further expanded the range of services to include active listening support counselling for pre-bereavement and bereavement. Details of our services are included below in Achievements and Performance.

In response to the July 2023 External Board Effectiveness Governance Review, we established an Integrated Governance Committee to implement key recommendations, monitor these actions and continuously review our progress. In 2025, the Board decided to change from bi-monthly to a quarterly meeting cycle for all committees, to better align with quarterly operational reporting.

As part of the Board Effectiveness Review, we have also comprehensively reviewed and updated of our Articles of Association, seeking legal advice from Womble, Bond Dickinson. Additionally, the trustee Code of Conduct, and the trustee recruitment and induction process were thoroughly reviewed and updated, thereby further strengthening our governance efficacy.

We have continued our close relationship and collaboration with Tynedale Hospice at Home. The Joint Steering Committee met three times during the year to exchange ideas, share developments and information, including discussions on a shared vision for enhancing palliative care across Northumberland. With Tynedale Hospice at Home we developed a shared Job Description for our Dementia Specialist Nurse and we continue to work collaboratively with Tynedale Hospice at Home’s Dementia Specialist nurse to share best practice in the care of people with dementia.

We continue to be challenged with rising costs and economic pressures which has meant fundraising needs to be innovative and inventive. For the upcoming financial year, we must raise over £1.3 million annually, with only 4% of our funding coming from the NHS.

We are extremely grateful to our Senior Management Team, staff, volunteers, and everyone who supports us, including our individual and corporate donors, Trusts, Ambassadors, charity shop customers. Your generosity enables us to continue providing vital end-of-life care. We thank you for sharing our passion and commitment to high-quality palliative care.

.............................. Elaine Beauchamp Chairperson

Date: .........................

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also directors for the purposes of company law, present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's 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 (FRS 102)" (effective 1 aanuary 2019).

Objectives and activities

Objects and aims

Founded in 1995, the Hospice provides palliative care to people who have life limiting illnesses. We address physical, emotional, social and psychological needs, enhancing quality of life while at the same time supporting carers and families.

The Hospice objects, which have been reviewed in 2024 as part of the Articles of Association review, are:

The Hospice operates from two sites, Alnwick and Berwick-upon-Tweed, to accommodate the largely rural and sparsely populated area of North Northumberland. Patient choice and their individual needs determine where HospiceCare services are delivered, whether at home or in the Hospice building. The Hospice adopts a holistic approach to patients and families, offering services and interventions of care and support which are flexible and tailored to meet patient individual needs.

We are caring, we pursue excellence, we innovate, we collaborate, we communicate, and we adopt a can-do at ude. We are the HospiceCare North Northumberland.

The Trustees regularly review our objectives, aims and activities. This review encompasses the number of people in need we reach, the type and extent of services we provide, and the benefits we bring to our patients and their families. Palliative care is a continually developing field, and we respond by expanding our services to achieve the best possible individualised outcome for each patient. We have considered the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims.

Fundraising disclosures

The charity is required to report how it deals with fundraising from the public. The charity does not use a professional thirdparty fundraiser or commercial participator to raise funds. Any monies raised direct from the public follow all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

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 Wales.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Review of Actvites and the Public Beneft

At the end of the financial reporting period, we provided the following operational services for the public benefit.

Nursing - Hospice at Home Service

Hospice@Home delivers end of life care to adults aged 18 years and over in their own home. We employ a team of Registered Nurses and Hospice Support Workers to support patients 356 days a year 24 hours a day.

Our nursing team works with the Primary Care Network team of GPs, community nurses, palliative care specialist nurses, and allied health professionals across North Northumberland to provide nursing care to beneficiaries on the palliative register. Our Hospice Registered Nurses:

We have continued to recruit to our team of Registered Nurses to enable the shift from a predominantly personal care delivery model to a Nursing care delivery model in line with CQC-regulated activities. We continue to increase the provision of care delivered to residents in all areas of North Northumberland.

Our CQC inspection in October 2023 rated our services “GOOD” in all areas.

Dementia

Walking football, seated exercises & cafes in Berwick and Alnwick

Our service supports adults aged 18 and over living with a Dementia diagnosis and their carers, we support people from initial diagnosis to end of life. Our Specialist Dementia Nurse & team, work closely with the Admiral Nurses, Dementia Support Workers & Post Diagnostic Team. The service has increased its presence including starting a new seated exercise class, supporting a new Café in Rothbury, offering advice and teaching sessions to care facilities and increasing the number of clients supported at home. The therapeutic cafes and activities are run weekly within the community center in Alnwick and a local bowling club & sports center in Berwick. Café attendances in both Alnwick and Berwick have increased and are well attended. We have introduced improvements to our Dementia service by recruiting and training additional volunteers, and have undertaken an extensive marketing campaign.

Family/Bereavement Active-listening Support Counselling Service within-GP practises

We provide an active listening and support service for those who have experienced bereavement or pre-bereavement. We offer support for those caring for loved ones with a life-limiting illness, and our trained volunteers understand the feelings of grief and loss associated with bereavement. Bereavement support services are offered in either of our Wellbeing Centers in Alnwick or Berwick, face to face or by telephone.

In aanuary 2025 our trained counsellor participated in a very successful 6-month pilot scheme to provide counselling to more complex bereaved clients within four GP practises in North Northumberland in Alnwick, Wooler, Belford and Berwick. The pilot was so successful we have agreed to expand the service to all GP surgeries in Well up North, including Morpeth & Alnwick once funding has been secured.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Activity April 2024 - March 2025

During 2024/25 we developed a range of Key Performance Indicators to highlight the demand and delivery of services to patients and clients in our communities. As a result of this development our data capture in 2024/25 has focused on the number and complexities of patients and client needs, we have supported, therefore direct comparisons between activity in 2023/24 and 2024/25 is not appropriate.

We will continue to refine data capture via KPI and our Balanced Scorecard approach throughout 2025/26. We share activity performance data with our North East and North Cumbria Hospice Collaborative colleagues and with Hospice UK. Activity data is also shared for the purposes of applying for Trusts and Grants.

Referrals Hospice at Home Patents
supported		 Hours of care given
Registered Nurse		 Hours of Care given Hospice
Support Worker
137 132 3,128 6,732
Referrals
Dementa Services		 Walking Football
Atendance
Seated exercise		 Café Atendance-
Berwick		 Café Atendance- Alnwick
49 296 87(startng-November 24) 145
Referrals
Bereavement Services
Actve-listening counselling		 Clients supported Café atendances-
Berwick		 Café atendances- Alnwick
120 162 107 149

Fundraising

All our services are delivered free at the point of need. To ensure we can continue to deliver care and support to the local communities, we expect our running costs for 2025/26 to be around £1.4m. We receive only 4% of this as a contribution from the NHS. The remainder has to be raised from donations, fundraising, legacies, trusts and our charity shops. Without this financial support from our local businesses and communities we simply wouldn’t exist. The year 2024/ 2025 has been challenging for the Hospice, as it has been for most other Hospices in the UK. We are eternally grateful to our supporters, Ambassadors, donors, volunteers, staff and Trustees for their commitment to ensuring that we can continue to deliver sustainable services to patients within North Northumberland, both now and in the future.

We were delighted how well community fundraising performed, contributing to over £90,000 of income. We had a number of exceptional family fundraising efforts which in total raised £43,776 for the Hospice.

Another exceptional Community fundraising initiative was delivered by the Rothbury Women’s Institute (WI) who published a nude calendar which raised £8,952. The WI achieved this through sales of their calendars to other WI members across the country and also via sales at a number of community events in Northumberland.

We were delighted to be chosen as the Mayor of Berwick’s Charity. With this support, we raised £4,993 by running a number of events - an Open Garden, a Music event, Previously Loved play and Norham little Christmas event.

We were excited to receive an incredibly generous donation of £27,300 from The Mark Benevolent Fund, which is the official charity of the Grand Lodge of Mark Master Masons. This was used to fund the purchase of a replacement van which we used for transporting items between our shops as well as various items, e.g. chairs and tables used at our community fundraising events.

Our Open Gardens collectively raised over £35,000 for HospiceCare and we welcomed over 3,000 visitors.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Our Big Give Christmas Campaign started early in the year, ahead of the live giving week 3rd to 10th December 2024. This campaign raised £66,418 for the Hospice, which included gift aid . We extend special thanks to all those who donated and to those local businesses who organised an event to raise funds during our giving week.

Our Trusts and Grants also performed extremely well, gaining over £120,000 of donated income.

Analytics

We can report on an increased number of contacts across our website and social media platforms, as below:

Ambassadors Pledge (£1,000 per year)

Year 23/24 24/25 Increase/ decrease %
Total amount including Gif Aid £31,320 £35,739 14%
Number of Ambassador Donors 25 30 20%

Regular Donor

Year 23/24 24/25 Increase/ decrease %
Total amount including Gif Aid £28,112 £24,514 (12%)
Number of Regular Donors 116 114 (1.7%)
Value per donor £242 £215 (11%)

Volunteers

Our volunteer numbers have reduced from 175 in 203/24 to 162 in 2024/25. We will continue to attract new Volunteers to support us across our range of services. They are an invaluable part of the Hospice team.

Retail Performance

Income from the four charity shops in Amble, Wooler and Berwick (two stores), together with the online operation, generated £338,451 during the year. This represented an increase of £51,821 compared with 2023/24.

Our online store struggled to meet budgeted targets and was not fully operational from October 2024, with income continuing to trend below expectation. To mitigate this, additional platforms, including Vinted Pro and Etsy, were established and are now functioning.

During the year, the retail portfolio was expanded with the introduction of a new shop in December 2024, Tweed & Threads, which consolidates higher quality and designer clothing within a boutique style retail environment.

The Wooler store also expanded with the conversion of a former storage area into a separate retail space. This development has strengthened the store’s performance, which had otherwise remained below target for much of the year.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

A programme of stock rotation was introduced to enable merchandise to be circulated across stores, improving sales and reducing the volume of items sent for recycling. This initiative contributed to additional income generation while also lowering the charity’s carbon footprint.

Pricing was reviewed and adjusted in line with prevailing market conditions, resulting in price increases of approximately 20 to 25 per cent, across many of our product ranges, compared with 2023/24.

In response to increased staffing costs arising from the increase in National Living Wage rates, together with National Insurance, trading hours across shops were shortened and standardised, and management hours were reduced. Greater use of volunteer led days has further supported cost control.

Looking forward to 2025/26, budgets have been revised to reflect a more realistic but appropriately challenging target. The majority of shops are expected to meet or exceed budget, with total projected income of £444,813.

Our People

Our Staff

The trustees recognise the commitment and hard work that the entire staff and volunteer team have shown during the year. During the year we have enhanced the Senior Management Team with new appointments. Our Income Generation Team worked tirelessly to encourage our community to support the hospice throughout the year; our Financeand Operations teams ensured all the systems within the hospice operated as effectively and efficiently as possible. Our unreserved thanks go to all the team.

Our Volunteers

We are fortunate to have approximately 162 enthusiastic and committed Volunteers who contribute many hours of time. Our Volunteers support the organisation with Active Listening bereavement support, Dementia activities including cafes, walking football and seated exercises fundraising events, retail shops, administrative work, helping at events and drivers. All these Volunteers are the lifeblood of HospiceCare.

In 2025 we plan to hold an annual Volunteer lunch, supported by our Patron, Lady Joicey, members of staff and trustees to show appreciation and recognition for all who have volunteered in many different capacities for HospiceCare North Northumberland.

Our Donors

Our community continue to support the Hospice with both generous donations of clothing and other preloved items for our retail shops and with financial contributions towards our running costs.

Key Management Personnel

The Board, who give their time freely (no trustees received remuneration in the year) have appointed Key Management Personnel (KMP). Together with the Board, these KMP are those in charge of directing and controlling, running and operating the activities of the charity on a day-to-day basis. The pay of the KMP is reviewed annually and normally increased in accordance with average earnings. The trustees benchmark against pays levels of other charities and similar organisations within the sector and the region. Pay levels are set using this information together with the budget and forecast information, ensuring that the charity can afford any proposed increases. The board then agree any annual uplift to remuneration.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Financial review

Our total income in the year ending 31st March 2025 increased to £1,185,600 from £1,082,632 in the previous year. Spending however was at a similar level to last year, at £1,247,920, resulting in a deficit of £62,320 on activities in the year.

Fundraising income generated by our events was £79,108 reflecting our the success from our regular programme of events during the year.

Our retail income increased by £51,821 to £338,451 which reflects continued community support and the quality of our retail offer despite the challenging economic situation. We opened a new shop in Berwick-upon-Tweed, Tweed and Threads in December 2024 and have expectations that this will increase income from retail activities in the next financial year.

Income from our contracted service provision increased to £83,557 and income from investments benefitted significantly from higher interest rates, generating an income of £24,025.

Income from legacies was helped by one substantial amount and ended at £144,785. Legacies are a challenging source of income to predict, we are hopeful that continued support from donor legacies will ensue in the future as they are an important and valued source of income for continued service provision.

Our expenditure on Clinical services increased to £499,829 in 2025, a reflection of greater activity in delivery of our services. This expenditure includes all the costs associated with delivering our charitable services.

The charity’s total funds decreased from £901,611 to £839,291 on 31 March 2025, of which £777,187 was unrestricted.

During the year we have made significant changes to our staffing structure, bringing in a new Head of Income Generation, a full time Head of Finance and Operations and a Retail Operations Manager.

There has been continued emphasis on increase the percentage of donations to shops which qualify for gift aid by requesting donors to sign up to gift aid when donating.

We will continue to consolidate and hopefully expand our clinical service offering to patients in need in the community, with a planned deficit for the next financial year. We are working on increasing new corporate and individual donation sources as well as challenging the NHS contribution to our funding which is low when compared to other care providers to the NHS.

Policy on reserves

The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charity to hold free reserves – those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. The Trustees considered it would be appropriate to hold the equivalent of six to nine months of operation expenditure (up to a maximum of 12 months), which would equate to holding approximately £540,000 to £810,000 in free reserves.

At the year end, free reserves were £599,444 (2024: £749,244), a decrease of £149,800 in the year.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Plans for 2025-2027

During the past accounting year, the Trustees and Senior Management Team met in February 2025 to review the Strategic Plan for 2025-26. It was agreed to focus on the next financial year with the review based on the Strategic Plan for 2024- 2027. A detailed plan was finalised in March 2025. We are now in an extremely challenging income generation environment, with many competing and conflicting demands on charitable donations and activities aimed at individuals and organisations.

Our strategic goals will focus on excelling in the existing service provision; expanding our services to support more people as and when funding allows whilst maintaining exceptional quality in all our activities.

Fundraising will aim for sustainable income and further growth of income streams from corporate and individual donors. Our retail operations are working hard to ensure sustainable expansion and to establishing strong, reliable income streams.

The appointment of our full time CEO, Chris Orife, in June 2024 has provided stability and consistency for the whole scope of future Hospice service provision and fundraising initiatives.

Governance

Implementation of the April 2023 External Board Effectiveness Review recommendations is well underway, especially with the establishment of the Integrated Governance Committee. This committee reviews risk and governance quarterly, with an action centred plan, reporting back to the Board.

Collaboration

Following the formal Agreement signed in May 2023 between our Hospice and Tynedale Hospice at Home, work continues to ensure increased care delivery and efficiency through collaboration, sharing best practice and ensuring that the vital work of the Hospices is communicated to the wider public and our health colleagues in Hospitals, Trusts and Primary Care settings.

Investment in People

Staff continue to access the benefits of Westfield wellbeing services via their employment contracts and plans are underway to continue to develop our Staff Wellbeing offering in 25/26 which will include monthly “personal time” allocation for staff to undertake one hour of activity to support their personal wellbeing.

Structure, governance and management

Nature of governing document

The North Northumberland Hospice, operating as HospiceCare North Northumberland, (The Hospice) is the local charity supporting people living with life limiting illnesses.

The Hospice is a charitable company limited by guarantee, company number 04925753, and is a registered charity, number1103635 (England and Wales) incorporated on 8 October 2003. Following a rebranding in March 2008, the Hospice is known for trading purposes only as HospiceCare North Northumberland, but this does not affect either its charity or company registrations. The charitable company was established under a Memorandum of Association, which established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the charitable company being wound up, members (the only class of which at present are current trustees and the company secretary) are required to contribute an amount not exceeding £10. The directors of the company are also charity trustees for the purpose of charity law.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs E C Beauchamp Mrs L H M Carroll (Resigned 18 November 2024) Mrs S E Sherrard Mr J Cooke MBE Mrs J A Raine (Resigned 30 June 2025) Sir A W Craft Mr D R Thorne (Appointed 15 July 2024) Ms Gaynor Jones (Appointed 20 January 2025) Mrs L Clark (Appointed 28 April 2025) Mr Ewan Shepherd (Appointed 20 January 2025)

Induction and training of trustees

New trustees are invited to meet with the Chair and then a wider group of trustees prior to appointment, to gain an overall understanding of the day-to-day work of the Hospice. All trustees are provided with a comprehensive induction process, which was reviewed in December 2024 and revised for induction of our two new trustees in January 2025. The induction process is led by the Chair who also has review meetings with each trustee annually.

Organisational structure

The Hospice has a Board of trustees which comprises eight members, (one Trustee resigned in June 2025) with twelve being the maximum permitted under the Articles of Association. The trustees come from a variety of backgrounds, bringing an appropriate mix of clinical, professional and managerial skills and experience that enables them to contribute to the effective working of the Hospice. In January 2025 the trustees changed from bi-monthly Board meetings to quarterly meetings to better align the review process with operational information. Trustees review the governance of the operations and strategy, which are also attended by the Chief Executive and other members of the Senior Management Team as appropriate. Committees reporting to the Board have been established to deal with designated areas of trustee responsibility as follows:

• Clinical Governance Group – Chair: Sue Sherrard - Quarterly, between Board meetings, to review clinical governance, risks, clinical strategy and provide support for the senior team.

• Finance and Income Generation Committee – Chair: John Cooke - Quarterly, between Board meetings to review the financial performance of the organisation against financial budgets and forecasts, cash and reserves positions, fundraising strategy, risks, and all aspects of the related administrative support functions.

• Integrated Governance Committee – Chair: David Thorne - Quarterly, between Board meetings, to review strategic risks, overall governance, provision of adequate policies and procedures. The Integrated Governance Committee has been in place following adopting by the Board from July 2024, replacing the previous People and Support Services Committee and following an External Governance Review.

The CEO and Senior Management Team, along with the Board of trustees work to appropriate Charity Commission and Companies House Codes of Conduct. Copies of Standing Order Financial Instructions have been issued to all members of the Board and a Policy folder is available to all relevant persons.

All trustees, staff, and volunteers are subject to Disclosure and Barring Service checks where appropriate, before taking up a post with the Hospice.

The Hospice is registered with the Care Quality Commission, Information Commissioner’s Office, Fundraising Regulators and Gambling Licensing Authority.

The Hospice operates a policy of Fair Treatment for all.

THE NORTH NORTHUMBERLAND HOSPICE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Auditor

In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of Saint and Co as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.

The trustees' report was approved by the Board of Trustees.

.............................. Mrs E C Beauchamp Trustee Date: .............................................

.............................. Mr J Cooke MBE Trustee

THE NORTH NORTHUMBERLAND HOSPICE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

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

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

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

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

THE NORTH NORTHUMBERLAND HOSPICE

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE NORTH NORTHUMBERLAND HOSPICE

Opinion

We have audited the financial statements of The North Northumberland Hospice (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility 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 appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

THE NORTH NORTHUMBERLAND HOSPICE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE NORTH NORTHUMBERLAND HOSPICE

Matters on which we are required to report by exception

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

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors 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 responsible 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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

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

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

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

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

THE NORTH NORTHUMBERLAND HOSPICE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE NORTH NORTHUMBERLAND HOSPICE

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

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

There are inherent limitations in our audit procedures described above. The more removed that laws 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 procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

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

Saint & Co.

Chartered Accountants & Statutory Auditor Sterling House Wavell Drive Rosehill Carlisle CA1 2SA Date: .........................

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

THE NORTH NORTHUMBERLAND HOSPICE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
2025
Notes
£
Income and endowments from:
Donatons and legacies
3
552,036
Charitable actvites
4
85,258
Other trading actvites
5
419,627
Investments
6
24,025
Other income
7
-
Total income
1,080,946
Expenditure on:
Raising funds
8
446,668
Charitable actvites
9
746,742
Total expenditure
1,193,410
Net income/(expenditure)
(112,464)
Transfers between funds
-
Net movement in funds
11
(112,464)
Reconciliaton of funds:
Fund balances at 1 April 2024
889,651
Fund balances at 31 March 2025
777,187		 Restricted
funds
2025
£
104,654
-
-
-
-
104,654
10,592
43,918
54,510
50,144
-
50,144
11,960
62,104		 Total
Unrestricted
funds
2025
2024
£
£
656,690
554,096
85,258
58,629
419,627
418,891
24,025
16,566
-
450
1,185,600
1,048,632
457,260
406,219
790,660
780,244
1,247,920
1,186,463
(62,320)
(137,831)
-
5,832
(62,320)
(131,999)
901,611
1,021,650
839,291
889,651		 Restricted
funds
2024
£
34,000
-
-
-
-
34,000
2,000
32,000
34,000
-
(5,832)
(5,832)
17,792
11,960		 Total
2024
£
588,096
58,629
418,891
16,566
450
1,082,632
408,219
812,244
1,220,463
(137,831)
-
(137,831)
1,039,442
901,611

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 33 form part of these financial statements.

THE NORTH NORTHUMBERLAND HOSPICE

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
16
Current assets
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within one year
18
Net current assets
Total assets less current liabilites
The funds of the charity
Restricted income funds
21
Unrestricted funds
22		 2025
£
171,000
553,271
724,271
(62,723)		 £
177,743
661,548
839,291
62,104
777,187
839,291		 2024
£
301,987
549,191
851,178
(89,974)		 £
140,407
761,204
901,611
11,960
889,651
901,611

The notes on pages 18 to 33 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the trustees on .........................

.............................. ..............................
Mrs E C Beauchamp Mr J Cooke MBE
Trustee Trustee

Company registration number 04925273 (England and Wales)

THE NORTH NORTHUMBERLAND HOSPICE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash fows from operatng actvites
Cash generated from/(absorbed by) operatons
26
Investng actvites
Purchase of tangible fxed assets
Proceeds from disposal of tangible fxed assets
Investment income received
Net cash (used in)/generated from investng actvites
Net cash generated from fnancing actvites
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(56,417)
-
24,025		 £
36,472
(32,392)
-
4,080
549,191
553,271		 2024
£
(8,716)
450
16,566		 £
(45,291)
8,300
-
(36,991)
586,182
549,191

The notes on pages 18 to 33 form part of these financial statements.

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The North Northumberland Hospice is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 3 Willowburn Avenue, Alnwick, Northumberland, NE66 2DG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". 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. 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 resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

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

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted funds are subject to specific conditions by donors 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.

1.4 Income

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

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

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

Income from grants receivable is recognised when the charity is entitled to the funds and any conditions linked to the grants have been met. Where performance related conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income.

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

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

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

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

1.6 Tangible fixed assets

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

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

Freehold property 2% straight line Leasehold improvements Straight line over 10 year lease term Fixtures and fittings 10% - 20% straight line Computers 50% straight line Motor vehicles 20% straight line

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

1.7 Impairment of fixed assets

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

1.8 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 less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

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

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

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. All eligible employees are automatically enrolled into a workplace pension scheme. Some clinical staff are members of the NHS pension scheme.

2 Critical accounting estimates and judgements

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

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

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donatons and gifs
407,251
85,900
Legacies
144,785
-
Grants
-
18,754
552,036
104,654
Donatons and gifs
Community fundraising
92,991
3,000
Sponsored events and
donatons
266,380
-
Donatons from trusts
47,880
82,900
407,251
85,900		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
493,151
304,942
34,000
144,785
249,154
-
18,754
-
-
656,690
554,096
34,000
95,991
44,607
3,000
266,380
212,185
-
130,780
48,150
31,000
493,151
304,942
34,000		 Total
2024
£
338,942
249,154
-
588,096
47,607
212,185
79,150
338,942

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Services income
Services provided under contract 83,557 56,172
Other income 1,701 2,457
85,258 58,629

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 79,108 130,096
Shop income 338,451 286,630
Sponsorships and social loteries 2,068 2,165
Other trading actvites 419,627 418,891
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 24,025 16,566
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fxed assets - 450

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and publicity
Membership schemes and
social loteries
824
-
Staging fundraising events
13,879
-
Advertsing
6,554
-
Other fundraising costs
23,645
4,300
Staf costs
136,982
-
181,884
4,300
Trading costs
Operatng charity shops
71,495
-
Staf costs
180,500
-
Depreciaton and
impairment
12,789
6,292
264,784
6,292
Total costs
446,668
10,592		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
824
972
-
13,879
28,013
-
6,554
14,519
-
27,945
24,316
2,000
136,982
131,601
-
186,184
199,421
2,000
71,495
76,145
-
180,500
116,737
-
19,081
13,916
-
271,076
206,798
-
457,260
406,219
2,000		 Total
2024
£
972
28,013
14,519
26,316
131,601
201,421
76,145
116,737
13,916
206,798
408,219

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Direct Cost Direct Cost
2025 2024
£ £
Direct costs
Staf costs 434,425 331,459
Depreciaton and impairment - 45,279
Travel expenses 42,635 35,931
Other hospice expenses 22,769 39,525
499,829 452,194
Share of support and governance costs (see note 10)
Support 278,224 333,301
Governance 12,607 26,749
790,660 812,244
Analysis by fund
Unrestricted funds 746,742 780,244
Restricted funds 43,918 32,000
790,660 812,244

10 Support costs allocated to activities

Staf costs
Consultancy fees
Marketng
Admin costs
Ofce equipment
Property costs
Telephone
Other
Bank charges
Governance costs
Analysed between:
Charitable Actvites		 2025
£
133,469
28,343
181
48,122
2,936
20,521
4,210
36,138
4,304
12,607
290,831
290,831		 2024
£
144,155
73,479
2,420
48,454
4,369
27,326
3,572
26,992
2,536
26,747
360,050
360,050

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

11 Net movement in funds 2025 2024
£ £
The net movement in funds is stated afer charging/(creditng):
Fees payable for the audit of the charity's fnancial statements 5,808 4,116
Depreciaton of owned tangible fxed assets 19,081 13,916
Impairment of owned tangible fxed assets - 45,279
Loss/(proft) on disposal of tangible fxed assets - (450)
Operatng lease charges 66,109 31,860

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. During the year no expenses are reimbursed to any trustees (2024: £486).

13 Employees

The average monthly number of employees during the year was:

Clinical
Administratve
Income generaton and marketng
Retail
Domestc
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
28
7
6
12
-
53
2025
£
792,649
50,844
41,883
885,376		 2024
Number
26
4
6
10
1
47
2024
£
651,120
38,105
34,727
723,952

The above staff costs include non-payroll workers.

There were no employees whose annual remuneration was more than £60,000.

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13 Employees

(Continued)

Remuneraton of key management personnel
The remuneraton of key management personnel was as follows:
2025 2024
£ £
Aggregate compensaton 170,622 118,577

At the start of the year, the services of CEO and Finance Manager were provided under Service Level Agreements with third party organisations and invoiced to the charity. Since they were not employees of the charity, the amounts payable for these services are not included in the remuneration figure above.

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Impairments

Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:

2025 2024
£ £
In respect of:
Property, plant and equipment - 45,279

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16 Tangible fixed assets

Cost
At 1 April 2024
Additons
At 31 March 2025
Depreciaton and impairment
At 1 April 2024
Depreciaton charged in the
year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Freehold
property
Leasehold
improvements
Fixtures and
ftngs
Computers Motor vehicles
£
£
£
£
£
115,500
28,031
40,459
10,669
-
-
19,422
3,930
7,065
26,000
115,500
47,453
44,389
17,734
26,000
735
16,049
31,242
6,226
-
2,310
3,428
2,732
5,739
4,872
3,045
19,477
33,974
11,965
4,872
112,455
27,976
10,415
5,769
21,128
114,765
11,982
9,217
4,443
-		 Total
£
194,659
56,417
251,076
54,252
19,081
73,333
177,743
140,407

17 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
3,969
8,718
158,313
171,000		 2024
£
444
14,759
286,784
301,987

Prepayments and accrued income above includes £128,785 (2024: £245,581) relating to legacy income not received by the year end but has been recognised in the financial statements because entitlement was established and the amount could be reliably estimated at that time.

18 Creditors: amounts falling due within one year

Notes
Other taxaton and social security
Deferred income
19
Trade creditors
Other creditors
Accruals		 2025
£
19,342
6,431
9,255
6,128
21,567
62,723		 2024
£
21,659
13,557
33,367
3,926
17,465
89,974

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Deferred income

Other deferred income 2025
£
6,431		 2024
£
13,557
Deferred income is included in the fnancial statements as follows:
2025
2024
£
£
Deferred income is included within:
Current liabilites
6,431
13,557
Movements in the year:
Deferred income at 1 April 2024
13,557
14,010
Released from previous periods
(13,557)
(14,010)
Resources deferred in the year
6,431
13,557
Deferred income at 31 March 2025
6,431
13,557		 2024
£
13,557
13,557

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

20 Retrement beneft schemes
2025 2024
Defned contributon schemes £ £
Charge to proft or loss in respect of defned contributon schemes 41,883 34,727

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Retirement benefit schemes

(Continued)

The charity operates two pension schemes.

Staff who are current or recent members of the NHS Pension Scheme (a multi-employer scheme), but are not yet drawing down its benefits, continue membership in their employment, and the charity pays the employer's contribution of 14.3%. This is a defined benefit scheme, but in these accounts it is treated as a defined contributions scheme as the charity is not liable for any underfunding.

There is a "Direction" from the Department of Health which enables operation of the NHS Pension Scheme for staff who are contributing members in another employment or have been up to 12 months before joining the charity. Under this there is an obligation to ask new staff whether they qualify, and offer them continues membership if they do. They can decline in writing, and bank staff often do. New enrolments cannot be made into the scheme. For qualifying staff who decline to contribute in this employment, auto-enrolment rules for the People's Pension are followed.

The NHS Pension employer contribution rose from 14.3% to 20.6% in April 2019 and again from 20.6% to 23.7% in April 2024, but the government agreed to fund both increases centrally. There is also an admin fee of 0.08% payable by the employer. A scheme valuation is carried out every four years, with the next one due to conclude in Autumn 2027 and will determine the employer contribution rate for the four years from April 2028.

All other staff are auto-enrolled in or offered membership of the defined contribution People's Pension, and the charity makes a contribution of 5%.

Balance at 31 March 2025 £ - - - - - 8,641 - - - 15,000 - - - - - -
Gains and losses £ - - - - - - - - - - - - - - - -
Movement in funds Resources
Transfers		 expended £
£		 (1,000)
-		 (500)
-		 (3,000)
-		 (1,000)
-		 (100)
-		 -
-		 (1,300)
(26,000)		 (30,000)
-		 (3,000)
-		 (5,000)
-		 -
(18,754)		 (3,000)
-		 (318)
-		 -
-		 -
-		 -
-
Incoming resources £ 1,000 500 3,000 1,000 100 - 27,300 30,000 3,000 20,000 18,754 - - - - -
Balance at 1 April 2024 £ - - - - - 8,641 - - - - - 3,000 318 - - -
Transfers £ - - - - - - - - - - (2,000) - (3,832) - - -
Movement in funds Incoming
Resources		 resources
expended		 £
£		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
(3,000)		 5,000
(2,000)		 -
-		 2,000
(2,000)		 2,000
(2,000)		 2,000
(2,000)
Balance at 1 April 2023 £ - - - - - 8,641 - - - - 5,000 - 4,151 - - -
The Sylvia and Colin Shepherd Charitable Trust The Percy Bilton Charity Alnwick Town Council The Hedley Foundaton The Liddell-Simpson Charitable Trust - London Admiral Nurse - Henfry Trust Grand Lodge of MARMB15-2024 H@H The William Leech Charity Ballinger Grant Hospice UK Northumberland Estates Charitable Fund Winham - Dementa Persula Foundaton Hadrian Trust Grace Trust

(Contnued) - - - 38,463 62,104
- - - - -
- - - 44,754 -
- - - (6,292) (54,510)
- - - - 104,654
- - - - 11,960
- - - - (5,832)
(5,000) (15,000) (3,000) - (34,000)
5,000 15,000 3,000 - 34,000
- - - - 17,792
Restricted funds William Webster JGW Paterson Alnwick Town Council Restricted Fixed Assets Fund

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations 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 unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds		 April 2024
£
889,651
April 2023
£
1,021,650		 Incoming
resources
Resources
expended
£
£
1,080,946
(1,193,410)
Incoming
resources
Resources
expended
£
£
1,048,632
(1,186,463)		 Transfers
At 31 March
2025
£
£
-
777,187
Transfers
At 31 March
2024
£
£
5,832
889,651

23 Analysis of net assets between funds

Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets
177,743
Current assets/(liabilites)
599,444
777,187
Unrestricted
funds
2024
£
At 31 March 2024:
Tangible assets
140,407
Current assets/(liabilites)
749,244
889,651		 Restricted
funds
2025
£
-
62,104
62,104
Restricted
funds
2024
£
-
11,960
11,960		 Total
2025
£
177,743
661,548
839,291
Total
2024
£
140,407
761,204
901,611

THE NORTH NORTHUMBERLAND HOSPICE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

24 Operating lease commitments

Lessee

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

Within one year
Between two and fve years		 2025
£
29,731
63,758
93,489		 2024
£
39,583
5,250
44,833

The above commitments due within 1 year includes £8,760 relating to property leases which are the minimum amounts due taking into account break clauses and notice periods in the lease terms.

25 Related party transactions

During the year the charity received £570 (2024: £1,431) in donations and fundraising income from trustees and their close family relations.

During the year the charity received £284 (2024: £1,250) in donations and fundraising income key management personnel and their close family relations.

During the year the charity incurred expenditure of £15,628 (2024: £73,504) to entities that provide key management personnel services to the charity. At the year end, trade creditors does not include any balance payable (2024: £12,795) relating to entities that provide key management personnel services to the charity.

26
Cash generated from/(absorbed by) operatons
Defcit for the year
Adjustments for:
Investment income recognised in statement of fnancial actvites
Gain on disposal of tangible fxed assets
Depreciaton and impairment of tangible fxed assets
Movements in working capital:
Decrease in debtors
(Decrease) in creditors
(Decrease) in deferred income
Cash generated from/(absorbed by) operatons		 2025
2024
£
£
(62,320)
(137,831)
(24,025)
(16,566)
-
(450)
19,081
59,195
130,987
53,559
(20,125)
(2,745)
(7,126)
(453)
36,472
(45,291)		 2025
2024
£
£
(62,320)
(137,831)
(24,025)
(16,566)
-
(450)
19,081
59,195
130,987
53,559
(20,125)
(2,745)
(7,126)
(453)
36,472
(45,291)
(45,291)