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|||||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|
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|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|||
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|||||||||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|
##
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##
##
|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%||
##
##
##
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##
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##
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##
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##
##
##
##
|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|