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2023-03-31-accounts

Page
Report of the Trustees 1-24
Report of the Independent Auditor's 25-28
Consolidated statement of financial activities 29
Consolidated and charity balance sheet 30
Consolidated statement of cash flows 31
Notes to the consolidated financial statements 32-46

Company secretary Company secretary Nicola O'Dowd
Chief executive officer Luen Thompson
(retired 31"August 2023)
Gareth Pierce (appointed 1"September 2023)
Independent auditors Armstrong
Watson		 Audit Limited
Chartered
Accountants
Third Floor
10 South Parade
Leeds
West Yorkshire
Lsl 5QS
Bankers Lloyds Bank Commercial
PO Box 1000
BX1 1LT
Solicitors Schofield Sweeney
Springfield
House
76 Wellington
Street
Leeds
West Yorkshire
LS1 2AY

unrestrlaed unrestrlaed Oestdaed oeslgnated oeslgnated Total unmarkted nestrlaed rota l
Fundi Funds N ds Funds rends Funr19 Furrds
1020 2613 3023 20u 2023 2022 2022
Iem
er		 6 0 6 6 6
oo at)once
dhgedeo.
uonatio
0
ts
I gsclet		 1,071,690
16,750
275,722		 31,939
017,924		 1,103,629
034,674
275,722		 05LI09
20,037
212,074		 m,124
551,726		 945,103
579,763
212,074
Inco
efrom other tredlng actmtlesr
shops 1,709,029 1,739,029 249LSIS IJI91,315
tt
nr
Fundr
I I g
I*		 265,595
114,334		 265,595
llh334		 257,365
129,600		 257aes
129,600
Iname hum charitable aahlties 255,100 74,390 329/lpa 236,320 16L325 397,645
Other Ina me 377,015 377,015 402$72 462,572
Total lnco e 4115243 924 253 5030496 3,670,122 806,175 47I70,297
Costs
f
I lhaw
runt
h
d
iingtrsdlng:cot		 W income
alm
d		 id doth costs 454434
1,349,920		 454,434
1,340,92S		 372,992
L214,560		 372,992
L214aao
F
d
g tradlnd. cost
Costsofleisl
gfrrnds		 f t* 9 311019
2,116,101		 311S19 217,140
Lsoc,m2		 217,140
expendlt
m on rhantahle		 aalsltles 1,02II,386 841,695 77,000 2,739,ilsl L500424 790,134 2,350,550
Total expenditure 9 3036S67 S41 695 77mu 4!65262 3a65,116 790,134 4,163,250
lossondr
p*
I fh m		 sts 1,974 1,974 2SS
Nel armament
I
fvrrds
forward		 hefore otlter recoalfsed gams h ought 176,702 82558 (T/,000) 102,200 304,710 S,041 312,759
Nel movement
In funds		 176701 S2 77000 182260 304,710 0,041 312,759
necondgatlon
offunds
Totalf
d
0
shtfor
Nt
tlnf
d		 3,254,745
176,702		 96,345
82,558		 )77,000) 3,351,090
182,260		 2,950,027
304,718		 00,304
0,041		 3,030,331
312,759
Total frrnds sealed fonvard 3 1
7		 17S903 (Tr000) 3533350 3,254,745 96,345 0,351,090
Group Charity
As restated
2023 2022 2023 2022
Notes 6 6 6
Fixed assets
Intaneble
assets		 13
Tang hie assets 14 2,277,384 2,203,813 2,234,483 2,177,495
Investments 15 100,000 1IXI,001 1
2,377,384 2,203,813 2,334,484 2,177,496
Current assets
Stock 16 15,707 17,772 1,500 1,500
Debtors 17 762,848 600,137 649,613 683,370
Cash at bank and in hand - unrestricted fund 931,423 1,294,872 753,611 751,720
Restricted fund 178,903 96,345 178,903 96,345
L888,881 2,009,126 1,583,627 1,532,935
Current
gabgltles
creditors: amounts falling due within one year 18 (597,415) (526,718) (505,9D9) (414,256)
Net curmnt amets 2,291VI66 1,482,408 1,077,718 1,118,679
Total assests less current Babilities 3,668,850 3,686,221 3,412,2D2 3,296,175
Creditors: amounts falling due after more than one
year 19 (135,500) (335,131) (68,000) (125,131)
Total net assets 3,533,350 3,351,090 3,344,202 3,171044
Charity
funds
unrestricted
funds		 21 3,431,447 3,254,745 3,242,299 3,066,657
Restdcted
income funds		 21 178,903 96,345 178,903 104,387
Designated
Sunda		 21 (77,000) (77,000)
Totelfunds 3,533,350 3,351,090 3,344,202 3,172,044
Group
2023 2022
Notes f f
Cash flows from operating activities:
Net cash from operating activities 24 13888 309,860
Cash flows from investing activities:
Purchase of property,
plant
Lloyds 12month fixed term		 and equipment
notice deposit		 account (194,779)
~00000		 (159,249)
Net cash used in investing activities ~294.779 ~259,240
Change
in cash and cash equivalents		 in the reporting period ~200091 150611
Cash and cash equivalents at the beginning ofthe reporting period 1,391,217 1,240,606
Change
in cash and cash equivalents		 f280,891) 150,611
Cash and cash equivalents at the end ofthe reporting period 25 1, 10,026 1,091,217

Depreciation is provided on the following
bases:
Freehold properly - Nil
Russell House (freehold) - 2% straight line from I November 2011
Grace's Place (leasehold) - over the life of the lease (99years)
Medical equipment - 20% straight line
Motor vehicles - 20% straight line basis
Fixtures and fittings - 15%straight line
Computer equipment - 20% straight line
Leasehold improvements - over the life of the asset or 20%

4D
ne
~		 2023
8 gaum&md Talel G
p
8		 Toe»flee
p
8
Ga»nidor»8 881,247 881,247 67P,051 679,051
Sh
810St		 Appml 314 314 854
I*!IymygremagF dml 100,000 100.000 100,0CO IOO,DOO
Ft hym
M
F~ fforgelM
h»tg
pp nG
GftAId
d~
ydueofgtfff
nki
d Md»d		 P
eee		 750
13,418
ye,oys		 31625 750
13MI8
76,075
31425		 BOO
20,236
51,952		 922oo 800
2D,236
51,952
92260
1.071,690 31,939 1,103,629 te2,039 93,124 945,163
2023
U meed I I IGt»ttp 0 m'I 4 Taml e
up
A
md
Ch
8&CCHldm
t		 thl
Tun
Nm. y		 10,00D
26,e71		 10,000
26 671
8&CCh Id Need 37,500 37,500
C »MKld 10,000 10.000
G add WM fou d t IS,COO 15,000
Hoch
UK-M		 Ch Itou F det 10,560 10,560
Nm ed loaey 126,4D2 126,402 17,713 17,713
Nel edl 8mc ayF 10,000 lo,ootl
NHSS
gl
dA		 IG 462,77 462,772 287 188 2117,188
PPGA
hit
I		 IC gg UKUd 18,500 18,500
Tt
AlhntH
IT»n		 20,000 20,00D 10,000 IO,ODD
Th
8
HCh		 thl TW 100,000 100,000
IBMIB
Tl wg
F		 lmyd
dt		 10,000
50,000		 10,00D
50,000
W
d
Spa		 25,000 25,000
9
9 m
I		 Iho &10,000 16750 63 190 79,940 28,037 59,154 87,191
16,750 817,924 &34M74 2S,037 551,726 579763

2022
Tw Ie a~md 3 ada
n e 0
lsaxln 275 722 "75722 212874 212.II74
275 722 275 722 212874 212II74
sctvrl laacimrmst
um
d		 rd*4
mr 9		 0 th
~		 y IN I 5275 722 0022 t212 II741snd I d immy I I2141304f2022 21200COt % f2022 1 lani«athyearenddm
7Cmmmh 4 uvixss
I tmrmm Terat Onwp
n x
Kr usa Cvmc8 SD,DN 33,NO 30,0DO 30,000
NHSE Oun
m		 143,325 143,325
NHS Ktrklrtr CCG 33,108 33.108 31,320 31.320
NH5
Wm 4 rid
CCG		 15,000 74,300 15,000 18,000 33,000
KNSG
I
Has		 dutdCCG 85.COO 85.03D
NHSCdd
d
I
CCG		 S0.000 5D,OOO
WW Yrdd
8H		 0 ICS 15OOD 15,NO 25,000 25,000
Wm Yude
ICS		 102ON 102 OOD
255.108 74 300 329808 230.320 101,325 307als
2023 2022
Urtrosh'hied Unreslncted
8 Other Income 8
Training
inmme		 12,270 42,807
Care - other income 24,401 22,931
Centrol .aihsr income 551 2,772
Continuing
Care		 funds 338,477 379,074
Redep laymen tof stag 1,316 1,263
Furlough
Claims		 7,975
Covid-19 Emergency grants 5,750
377,015 462,572
9Anafysls ofResources Expended Ulmct Cmgs Agoccded Caus Tmal Casts
2023 2023 2023
8 8
Cmt ofraising
voluntary		 Hcom0 3d0,525 t 13,909 454,434
Tundra isrng trading. corn ofgauds add and aher cats 1,349,928 1,349,928
Fw dra ring nadng' costs ofamnh 227569 84250
1,918022 198,159 2 116181
Char sahle oclrvilies -care services 2,009,34C 729,735 2,739,081
Tolal 31 March 2023 3927368
Uhecl Costs Afkmcged Coals Total Casts
2022 2022 2022
8 8 8
Cost afraising
voluntary
mcome
Fundra ising Irading: costsdgood» sdd and other casts		 272,654
1,214,560		 100,338 372,992
1,214,500
Fundrafsing
nadfng:		 cosh of evenis 137,747 79,393 217,140
1024961 179731 I 804092
Char ila hie activities - care services 1,737,809 620,749 2,358,558
Tolal 31Mamh 2022 3362770 800480 4,103250

O R THE YE AR ENDED AR ENDED 31 NIARCH 2023 (continued)
10 Net outgoing resources for the year
2023 2022
This is snned after charging:- 8 8
Depreciation
of		 owned tangible fixed asem 118,732 146,291
Amortisation
of		 owned intangible assets
Auditor's
remuneration		 13,280 12,200
Op!!luring leases 198,918 161,077

Group Charity
intangible intongible
Assets Toto) Assets Toto)
R R R R
Cost Cost
At 31 March 2022 33,077 33,077 At 31 March 2022 33,077 33,077
Addiyrans Additions
Dispasals
At 31March 2023		 33,077 33,077 Dispasais
At 31 March		 2023 ~33077 33,077
Depreciation Depreciation
At 31 March 2022 (33,077) (33,077) At 31 March 2022 (33,077) (33,077)
Charge for the year Charge for he year
Disposals
At 31 March 2023		 33,07 33,07 Dispasals
At 31 March		 2023 ~33,07 ~33,077
Net book volue Net book value
At3) March 2023 At31 March 2023
At31 March 2022 At 31 March 2022
Tangible Fixed Assets Furniture
Group
Computer
Russell equipment
Ftoellold Hetrse leasehold ond Medical Motor
land (treehdd) impravements soffvm r|and Rxtures ~qulpment vehicle Total
R R R R R R
Cost
At 31 triarch 2022 90,104 2,401,441 'I56,145 157,491 287,055 48,593 33,995 3,174,824
Additions
Disprsals
At 31 March 2023		 89354 2485645
85,193		 160579
8,460		 179233
23,755		 333736
55,890		 69,718
21,481		 .
33,995		 194,779
~)7343
3,352,260
Depreciation
At 31 Morch 2022 (470.827) (139,741l (92,587) (210,023) (31,391) (26,442) (971,011I
Charge fer the year (49,263) (9,3811 (26,117) [21,291l (7,148) (5,532) )118,732)
Dtsposols I 701 8803 333 0 14867
At 31starch 2023
Net hook volue
At 31 March 2023 89,354 ~1965702 15340 62230 111225 31512 2,021 2,277,384
At 31 March 2022 90 104 1 930 614 16404 ~64904 77032 17202 7553 2203 813
Charity
Computer
equipment
Freehdd Hospice leamhold ared Furniture Medical Motor
land (tmehold) improvements sotnvo Io and Rxtures equipment vehicle Total
R R R R R R R R
Cost
At 31 March 2022 90,104 2,401,441 140,293 242,748 48,593 33,995 2,957,174
Additions
Dispcsals
At 31 March 2023		 ~750
~89354		 85,193
~989
2 485 645		 23,473
~)499
162267		 31,208
~520
273436		 21,481
~356
69718		 ~33995 161,355
~4, 114
3 114415
Depreciation
At 31 March 2022 1470.827( (81,196) (169,8231 l31,391) (26,442) (779,679)
Charge for Ihs year (49,263) (24,583) (15,685) (7,148) (5,532) (102,211)
Disposals
At 31 March 2023		 )47
519943		 1 307
~104 472		 171
~18533		 333
~38206		 .
~3) 974		 1,958
~879932
Net hook value
At 31 March 2023 89354 1 965702 57795 88099 31 512 2,021 2234483
At 31 March 2022 90104 I 930 614 59097 72,925 17,202 7553 2 177495

21 Gmup Funds
Brought Inccurlirlg Outgoing Cerned
forwa ref resources Ieselsrces forwawl
g 8 8
Unrestrhted
funds		 3,254,745 4,115,243 (3,938,541) 3,431,447
Restricted funds
Medical
Equipment
Family activities
Decoration and Refurbishment
LED Lighting
Care and Nursing
costs - Mammal		 Mental Health 14,102
81,043		 17,740
5,060
38,365
74,704		 (21,481)
(5,060)
(52,825j
(4,041)
(74,704)		 L0,361
66,583
1,959
snowlloke
furniture
Losery - Hear 4you		 1,200 5,681
126,402		 f54ig 1 )
(127,602l
improving
Euality and Diversity
in Hospice Care
NH5 England-Children'sPolliotiveCareGrant
The Brook Chorimble
Trust- Ruueg House capital
Garden
Project
Gifts in Kind		 improvements 96345 10,560
462,772
100,000
45,344
31625
924 253		 (10,560)
f462,772j
(45,344)
~3L 625
~841695		 178903
Designated
Funds		 (77.000) l77 LKC)
Rota(Funds
Summary of Funds - current year Brought
forward		 Incoming
resources		 Outgoing Gains/
Losses		 Carried
forward
Unrestricted
funds
Resnfcted funds
Designated
funds		 3,254745
96,345		 8
4,115,243
924,253		 8
(3,936,567)
l841,695)		 8
11,974)		 8
3,431447
178,903
3533,350

2 Summary of funds
Summary offunds current tamr
General
funds
Restricted
funds
Designated
lands		 Salance at 1
April 2022 c
$,254,745
90,345		 eafns/
Income
Expenditure
(losses)
8
8
f
4,11S,243
(3,930,507)
(1,974)
924,253
(841,095)
-
~A		 Salance at $1
March 202$ 8
3,431,447
178,90$
5,039/890
(4,855,202)
(1		 974) 3,S33,350
Summary
of funds prior year
Gsnsroi bnds
Restricted
funds		 salaaaa oi I
April 2021
8
295002/
88504		 Income
5670,
865		 Gains/
Eapsadi/uu
Posses/
2
8
122
/Z, Z65 116/
I75 ~/3~rd
IZ
2
/288/		 8alaare oiZl
4(arch 2022
4'
5,254745
pd 545
ZZSI 0510
Analysis of net assets between funds
croup
202$ unresuiaed
Reamcied
funds
funds
8		 unrestricred
Trealfunds
funds
8
8
2022
Restricted
Total
funds
funds
8
2
Tong ibis rand arssrs
iavramsai
Carrsai osssrr
Current
liohiliiisr
Creditors
amoais falling das ofter more thon one year
Nu orssis		 2,277,384
100,000
1,709,978
(597,415i
~135500
3354 447		 178,903
178903		 2,277,384
2,203,813
100,000
1,888,881
1,912,781
(597,415)
(526,7181
3533350
3254 745		 2,203,813
96,345
2,009,126
(526,718i
~335 131
96345
3351,090

Reconciliation
of		 net income to net cash flow fram operating activities
Group
2023 2022
Net income for the reporting period (as per the statement of financial actiw'ties) 8
182,260		 g
312,759
Adluslments
for.
Depreciation
charges
Amoriisotion		 118,732 146,291
Disposols
(Increase)/Decrease
(increase)/Decrease
Increase
in creditors		 in stocks
in debtors		 2,476
2,065
(162,711)		 101
1,005
(243,M9)
Net cash prcnrided by operating activities r,rr 92,713
rsr. m
25 Analysis ofcash aad cash equivalents Group
2023
c		 2022
Cash
in hand
total cash and cash equivoleate sss, .s
26 Operating
lease commitmeats
As at 31 March 2023 the Group and Ihe Charily had commitmenis to make future minimum lease payments under
non cancellable
operating
leases as follows:
Grou p 2023 2022
land aad land and
buildings Other buildings Other
Minimum
lease paymenis
under non-cancellable		 g 0 g 0
operating
leases fall due as follows:
leases which terminate
within one year		 124,523 2,050 125,056 1,748
In more than one year but not more than five years 292,266 4,640 221,531 130
Over 5 years 18,750 43,695
Charity 2023 2022
land and land aad
Minimum
lease payments
under non-cancellable		 buildings Otherf buildings
g		 Other
0
operating
leases fall due as follows:
Leases which terminate
within one year
Learns which terminate
in more than one year but not		 2,050 1,748
more than five years 4,640 130
Leases which terminau
in more than 5 years

The following
was a subsidiar		 The following
was a subsidiar		 y
undertakin		 y
undertakin		 g
of the Charity:		 g
of the Charity:		 g
of the Charity:		 g
of the Charity:		 g
of the Charity:		 g
of the Charity:
Name
Company
number		 Registered office or principal place ofbusiness Principal actrvby
FMNT Trading
06332306
Limited		 Forget Ms Not Children's
Hospice,
Russell House,
Greuve Road, Huddersfield,
HD2 1NH		 Fell Management
ond operation of
Charity shops
Class ofshares Holding included in consolidadon
Ordinary 1Otyr Yes
The financial
results of
Nome		 the subsidiary for the year were:
Income
8		 Expenditure
8		 Profit for the year
8		 Net assets
8
FMNT Trading
Limited		 1,739AI29 1449,927 389,102 188,796
32 Prior year restatement
The effect of the restatement on the balance sheet are as follows:
2022 Restatement 2022
as previously
stated		 as restated
Fixed assets 2,177,496 2,177AI96
Current assets 1,532,935 1,532,935
Current
liabilities		 (664,256) 250,000 (414,256)
Net current assets 868AI79 250,000 I,I184179
Total assets less
lie b ilities		 current 3,046,175 250,000 3,296c'I75
Creditors
falling
one year		 over (125,131) (125,131)
Total net assets 2,921AI44 250AI00 3,171AI44
Funds
Unrestiicted
funds		 2,824,699 250,000 3AI74AI99
Restricted
funds
Total funds		 96,345
2,921P44		 250AKRI 96445
3,171AI44