REGISTERED COMPANY NUMBER: 05437976 (England and Wales) REGISTERED CHARITY NUMBER: 1117564
SHALOM HOUSE
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Carr, Jenkins & Hood
Redwood Court
Tawe Business Village
Swansea
SA7 9LA
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
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Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 25
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SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2021.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
The report of the trustees also incorporates a directors' report as required by company law.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectivesof Shalom House are to establishand maintaina PalliativeCare Centre, for the communalbenefit of the
inhabitants of Pembrokeshire, there being no such similar facility in place at present.
ShalomHouseisanon-profitmakingorganisation,providingahighqualityprofessionalserviceforpeople with
terminalillness(includingcancerandanyprogressivelife-limitingdiseases)inanenvironmentoftranquillity and
support. The aims of Shalom House are:
-
To provide day care and respite to patients and carers, ultimately to contribute to a possible reduction/prevention of acute or unplanned hospital admissions;
-
To enable patients to manage their diagnosis to do the things that matter to them and to make their lives more comfortable than they would otherwise have been;
-
To work in partnership with other providers of palliative care to enable adult patients to manage their condition and remain at home until end of life, should they wish.
The mission of Shalom House is:
-
To provide accessible, excellent, holistic palliative care to relieve suffering, whether physical, emotional, spiritual or psychological, to all residents of Pembrokeshire diagnosed with a life-limiting illness, catering to the individual needs of clients, whatever they may be;
-
To be a place of respite that offers a safe place to share all worries and let go of anxieties, albeit briefly, and to benefit from the many skills and expertise the Shalom staff has to offer. Professional staff and volunteers support both clients and their families throughout their journey, often making a real difference by providing a haven of care and nurture;
-
To support relatives as they provide care to their loved ones and ultimately to support them through bereavement.
1
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
OBJECTIVES AND ACTIVITIES
Ethos and Philosophy
-
Shalom provides a place of safety.
-
Shalom is never too busy to listen and care.
-
Pain and suffering are not inevitable - skilled and trained staff are available to help and advise.
-
Shalom is honest, open, available and confidential.
-
Death is not a failure - it is a natural end point of life's winning pathway and can occur with love and dignity.
-
Shalom expresses peace, which is important to every patient along with the total wellbeing of the individual and holistic care is essential.
-
Shalom House provides palliative care and respite free of charge for all. Patients come to Shalom House at any time from their diagnosis and patients are referred from GP's, hospital, the community or self-referred by the patients themselves.
-
Shalom is an equal opportunity organisation and is committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability.
-
Shalom House is committed to safeguarding the welfare of patients and the staff and volunteers share in this commitment. Shalom House policies and procedures protect and provide guidelines on this assurance.
Public benefit
InsettingShalomHouse'sobjectivesandaimsandinplanningtheiractivities,theTrusteeshavegiven careful
considerationtotheCharitiesCommission'sgeneralguidanceonpublicbenefit.Shalom'skeyobjectivesforthe year
included:
-
to continue to develop daytime palliative care with especial emphasis on pain and symptom control, occupational therapy, complementary therapies and input from experienced palliative care nurses, having regard to the particular and individual needs of patients;
-
to increase palliative care services and their uptake by developing focus days and carer support days to provide a wider range of support to the terminally ill and their families throughout Pembrokeshire;
-
to develop and promote the awareness of GP's and other health professionals to the services provided;
-
to increase the range and ease of access to Shalom House services across Pembrokeshire;
-
to employ appropriately experienced staff to manage and deliver the service and to develop their training portfolios;
-
to establish a clear role within the Hywel Dda Health Board strategy, working in partnership with the local District General Hospital and other third sector providers;
-
to work to standards set by Healthcare Inspectorate Wales (HIW);
-
to increase fundraising from charitable and grant sources to support Shalom's activities and to continue to develop the hospice shops for the purpose of income and developing public awareness of the work of Shalom House.
Following lockdown due to COVID-19 in March 2020
Shalom House's objectives were supplemented following closure of the day centre due to lockdown mid March 2020:
-
to maintain support to patients following lockdown due to Covid-19, whilst ensuring their safety and that of the staff;
-
to obtain alternative sources of funds due to the temporary cessation of trading and fundraising activities.
2
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
ACHIEVEMENT AND PERFORMANCE
Charitable activities
ShalomHouseopenedfor serviceprovisionon 23 November2007afterthe successfuladaptationof the building and
graduallydevelopeditsfunctiontoofferday,respiteandapalliativecareservicetopatientsandtheirrelatives. At
present,ShalomHouseoffersa palliativedaycare serviceto between4 to 6 patientsper day,a lowernumberdue to
thecurrentpandemicrestrictions,MondaytoFriday.Alongsidethetraditionaldaycaresupportwe provide personal
care sessions and are aiming to restart the special interest days within the very near future as conditions allow.
Duringthe year ending31 March2020,ShalomHousereceivedquarterlyfundingfrom HywelDda LocalHealth Board
withintheprovisionsofaServiceLevelAgreementeffectivefromApril2019.FollowinglockdowninMarch 2020,
systemswereputinplaceurgentlytosupportpatientsandtheirfamiliesremotelyathome,soonfollowedby home
visits by our registeredstaff when it became clear that ShalomHouse staff were not neededfor re-deploymentby the
Health Board. Other support staff were furloughed and costs reduced as much as possible.
JudithThomasworkedhardinherroleasBusinessManager,seekingoutgrantsandfundingoverthepandemic to
allowShalomHousetocontinueitsgoodworkswhereveritcould.Thedecisionwasmadetoregisterwith Care
InspectorateWales(CIW)andthiswasachievedinOctober2020.WiththesupportofourCIWregistrationwe are
now able to provide hospice at home services within the county of Pembrokeshire.
To supportthe decisionto furtherdevelop Shalom Houses abilityto respondsensitively,providinga tailoredservice to
thoseneedingsupportduringrestrictions,bothrecentandpossibleupcoming,DonnaHumphreywasemployed as
Registered Care Manager.
JudithThomasretiredinNovember2020andSamanthaWilson-Crofthasbeenemployedas ShalomHouses Business
Manager,headingupallfundraising,volunteering,grants,andbusinessaspects.InNovember2020,Isobel Bowen
steppeddown from her role as ClinicalLead, and returnedto the RegisteredNursesTeam. The managementteam are
supportedbyregisterednurses,healthcareassistants(registeredwithSocialCareWales),asmallbankstaffteam of
nurses and healthcare assistants, administrator and shop volunteers and volunteer drivers.
We continueto rely on a group of volunteerswho supportthe activitiesat Shalom House. Due to Covid 19 restrictions,
wehavehadtolimitthoseattendingShalomHouseeachday,soourin-housevolunteeringhasnotreturned to
ShalomHousebutasthingscontinuetoimprove,wewishtoreengagewithShalomHousevolunteers. Since
lockdown,volunteershave been involvedin virtualmeetingsto keep them engagedandup to datewiththe strategic
discussions. The Trustees and staff appreciate the commitment given by all the volunteers.
In housepatientsatisfactionsurveyshave ratedthe serviceat ShalomHouse98%+ throughoutthe year.We continue
to monitor our activities closely, responding to suggested changes where feasible and appropriate.
Linkscontinueto be forgedwith the PalliativeCare Consultantat WithybushGeneralHospitaland the wider Palliative
StrategicForumforHywelDdaalongwithourpartnersinthethirdsector.ShalomHousestaffattendteam meetings
atthehospitalandlocalGPpractice.WehavebeenplayingaactiveroleinHywelDda'sHealthBoardsreview of
Palliative care services.
In November2019a new hospiceshopinSt Davidswas openedbuildingonthesuccessof theshopinFishguard and
topromoteourpresencewithintheCitycommunity.Aftera positivestart,hopesforanincomesurgeonwards from
the Easter holiday period were dashed by the Covid-19 lockdown and this continued into 2021.
The shopsare staffedby a team of volunteerswho worktirelesslyto maintainimage andpresentation,also providing
informationon the work of the hospiceand supportingotherfundraisinginitiatives.We have workedhardto develop
betterlinkswiththelocalcommunity.Intheseuncertaintimeswearesupportingvolunteerstoreturntothe shops
when able, with the confidence and skills to work in a Covid 19 safe environment.
3
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
WiththesupportfromtheEnd-of-Lifeboardwe havebeenabletopurchasea wheelchairaccessiblecar.Thisis used
forpatienttransportwithinthecommunityandascircumstanceschange,wehopetoencouragevolunteersinto a
driverroletosupportpatientstoattendShalomHouse.Thereassuranceoftravelwithina securevehiclehasbeen a
boost for patients and staff, enabling us to continue Shalom House's good work at all times.
FINANCIAL REVIEW
Financial position
Thefiguresrelatetothefinancialyearfrom1April2020untilthe31March2021.Thisyearwasan unprecedented
yearwithrestrictionsfromCovid19,whichmeanttheclosureofbothShalomHouseandthecharityshopsfor a
majority of the year.
Totalincomingresourcesfortheyearamountedto£244,721(2020:£202,548).Resourcesexpendedamount to
£273,431(2020:£262,807).Thenetdeficitfortheyearbeforetherevaluationoftheinvestmentis£28,710 (2020:
£60,259). The net deficit for the year after the revaluation of the investment is £688 (2020: £71,956).
The net reserves at the balance sheet date are £682,582 (2020: £683,270) of unrestricted funds.
ShalomHouseisoperatingagainstabackgroundofcontinuallyrisingcosts,especiallypayrollrelated,and increasing
competitionfordonatedandothercharitablefunds,aswellastheconstantpossibilityoffuture Government
lockdowns from Covid 19.
Principal funding sources
Thecharity'sprincipalsourceoffundsisthroughtheServiceLevelAgreementwithHywelDdaLocalHealth Board.
The Service Level Agreementfor the year ended 31 March 2021 saw a reductionof 50% in the grantfrom the previous
period,settingan attendancetargetof 1500at a daycare tariffrate.The advanceof Covid19 andultimate lockdown
on23March2020,significantlyimpactedShalomHouse'sattendancefiguresduringFebruaryandMarch2020. The
centre had no alternativeotherthanto close, togetherwith its retailoperations,in mid March2020 and was not able
toopenuntilSeptember.TheshopswereopenuntilDecemberandthenclosedagainuntilFebruary2021having an
immediate impact on funding streams. The current SLA agreement has been extended until the end of March 2022.
AgrantwasawardedbyWCVA.Thisallowedustoputinplacemeasuresthatenabledustoreopenboththe day
centreandtheshopssafely.Thegrantwasputtowardsthepurchaseofleatherreclinersandscreens,allowing the
creationof "Pods"inthedaycentre,ensuringthesafetyof thepatientsandtheteam.We purchasedscreensfor the
retailoutletsthatleadtoincreasedconfidenceinthevolunteerstoreturntotheshops.Wewerealsoable to
purchase extensive supplies of covid cleaning equipment and were able to support staff working in the community.
Reserves policy
TheCharitywillneedtoexpendsubstantialsumsinfutureperiodsinordertomaintainanddevelopitsservices. A
formalreservespolicyhasbeenformulatedwherebythesumof£150,000hasbeenringfencedasa designated
contingencyreserve. This is broadlyequivalentto 6 monthsoperatingcosts and will be reviewedannuallyto maintain
the reserve at this ratio as a minimum.
Additionalreserves,whichhavebeenaccumulatedmainlyfromasubstantiallegacyreceivedin2015,are being
utilised to support service delivery in the light of reductions in levels of support from statutory funds.
4
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
FUTURE PLANS
TheintentionofHywelDdaUniversityHealthBoardtomovetoacommissioningmodelprovidesnoguarantees for
futurefunding,renderinglongertermstrategicplanningdifficult.Itisenvisagedthattheproposeddiversification of
services,whilstsupportingthePalliativeCareUnitasapriority,willleaveShalomHousewellplacedtotender for
future funds.
A reviewbeganinFebruary2020involvingallTrusteesandstafftoconsiderthestrategicdirectionofShalom House,
giventheforecastincreaseincostsandlikelyreductionsinincomeintheshorttomediumterm.Itwasagreed that
ShalomHouseshouldconcentrateonactivitiestosupportpatientstoLiveWell,tobroadencareinthe community
includingthe developmentof the hospiceat home servicefor ourpatientsandinstigatea more targetedapproach to
fundraisingandincomegeneration.At the same time,the focusof ShalomHousewillcontinueto be the provision of
palliativecarewithinthedaycentre.AkeyfactorwasregistrationwithCIWasaDomiciliaryServiceandthis was
achieved in October 2020.
ItistheintentionoftheTrustees,ascurrentguardiansofthelegacyofShalomHouse,tostrivetomaintain relevant
and effective support services, within the framework of a planned income generation policy.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ShalomHouseis controlledbyitsgoverningdocument,theMemorandumandArticlesof Associationandis a limited
company, limited by guarantee, as defined by Companies Act 2006.
ShalomHousewasregisteredwiththeCharitiesCommissionon12January2007.Thegoverningdocumentsare held
at the registered office.
Recruitment and appointment of new trustees
TrusteesareappointedattheAnnualGeneralMeeting.Theyarerecruitedthroughcontactwithothertrustees and
through charitable events.
Organisational structure
The governingbodyis the Boardof Trustees,whoare non-executive,unpaidandmeet at regularintervalsduring the
year.The dayto dayactivitiesare managedby the BusinessManager,alsoactingas Clerkto the Trustees,the Clinical
Lead, registerednurses,an occupationaltherapist,healthcare assistants,a cook, an administratorand a Management
Committee comprising:
Chair |
Mr W Preece |
Other Members |
Mrs E Thomas |
|
Dr R Schofield |
|
Mr E Scott |
|
Mrs B Caulfield |
Induction and training of new trustees
Thereisnoformalinductionortrainingprocessfortrusteesastheskillsandknowledgeoftrusteesvaries. New
trusteesareprovidedwitha descriptionof theirexpectedroleandresponsibilities,whichensurestrusteesare aware
oftheirlegalobligationsundercharityandcompanylaw.TheyarebriefedbytheChairandBusinessManager on
historic and prevailing strategic issues.
All trustees give of their time freely and no remuneration or expenses were paid in the year.
5
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trusteeshave a duty to identifyand review the risks to which Shalom House is exposed and to ensure appropriate
controlsareinplacetoprovidereasonableassuranceagainstfraudanderror.Riskassessmentandthe management
of risk is a continuousprocess,with all areas being addressedas required.Risk managementis a standingagenda item
ofeachboardmeetingandfeaturesinthereportprovidedtotheboardbytheBusinessManagerpriorto each
meeting.
ThekeystrategicrisksfacingShalomHousehavebeenidentifiedasGovernanceandManagement,Reputational and
Commercial.The boardand its committee have been tasked with identifyingand examiningthe major risks relevant to
their area of influence. The trustees risk management strategy comprises:
-
an annual review (as a minimum) of the risks Shalom House may face;
-
the establishment of systems and procedures to mitigate those risks identified in the plan; and
-
the implementation of procedures and processes designed to minimise any potential impact on Shalom House, should those risks materialise.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05437976 (England and Wales)
Registered Charity number
1117564
Registered office
Redwood Court
Tawe Business Village
Swansea
SA7 9LA
Trustees
Mr J W G Preece Chair
Mrs E Thomas
Mr E P Scott
Dr R P Schofield
Mrs B M Caulfield
Independent Examiner
Stuart Harries FCA ACCA
Independent Examiner
Carr, Jenkins & Hood
Redwood Court
Tawe Business Village
Swansea
SA7 9LA
6
SHALOM HOUSE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
This report has been prepared in accordance with the special proNi5ions of Part 15 of the Companie5 Art 2((J6 relatin8
to small companies.
Approved by order of the board of trustees on...........................................-. and signed on its behalf by:
Mr J W G Preece- Trustee
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
SHALOM HOUSE
Independent examinees report to the trustees of Shalom House l*he Company'l
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 Marth 2021.
ResponslbllltSes and basss of report
As the charity's trustees of the Company lar also its directors for the purFN)ses of company lawl you are responslble
for the preparation of the accounts in accordanre with the requirements of the Companies Act 2(K)61'the 2006 Act'l.
Havirh8 satisfied myself that the accounts of the Company are rhot required to be audited under Part 16 of the 21J)6 Act
and are eligible for independent examination. I report in respert of my examination of your charity's accounts as
Carried out under sertion 145 of the Charities Act 2011 I'the 2011 Art'l. In carrying out my examination I have
followed the Direction5 given by the Charity Commission under 5ertion 14515) Ibl of the 2011 Act.
Independent examlnevs statement
I have completed my examin3tlon. I confirrn that no matters have come to my attentlon In connectlon wlth the
examination Biving me cause to believe that In any material respect:_
accounting records were not kept in resp of the Company as required by sectK)n 386 of the Act: or
the accounts do not accord with those record5- or
the accounts do not comply with the accounting requirements of section 396 of the 2CM)6 Act other than any
requirement that the accounts 8ive a true and fair wew which is not a matter considered as part of an
independent exarnination: or
the accounts have not been prepared in accordance wlth the methods and principles of the Statement of
Recommended Practice for acwuntin8 and reporting by charities lapplicable to charities preparin8 their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 10211.
I have no concerns and have come across no other matters in connection wr(h the examlnation to which attention
Should be drawn in this report in orderto enable a proper understanding of the accounts to be rea¢hed.
uart Harries FCA ACCA
Independent Examiner
Carr, jenkins & Hood
Redwood Court
Tawe Business Village
Swanse
SA7 91A
SHALOM HOUSE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
Unrestricted
Restricted
funds
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
30,266
3,140
Charitable activities
6
Care and respite
173,846
17,790
Other trading activities
4
19,351
-
Investment income
5
28
-
Other income
300
-
Total
223,791
20,930
EXPENDITURE ON
Raising funds
7
34,259
-
Charitable activities
8
Care and respite
218,242
20,930
Total
252,501
20,930
Net gains/(losses) on investments
28,022
-
NET INCOME/(EXPENDITURE)
(688)
-
RECONCILIATION OF FUNDS
Total funds brought forward
683,270
-
TOTAL FUNDS CARRIED FORWARD
682,582
- |
2021
Total
funds
£
33,406
191,636
19,351
28
300
244,721
34,259
239,172
273,431
28,022
(688)
683,270
682,582 |
2020
Total
funds
£
50,296
101,280
50,946
26
-
202,548
29,619
233,188
262,807
(11,697)
(71,956)
755,226
683,270 |
|
|
|
The notes form part of these financial statements
9
SHALOM HOUSE (REGISTERED NUMBER: 05437976)
BALANCE SHEET 31 MARCH 2021
Notes
FIXED ASSETS
Tangible assets
16
Investments
17
CURRENT ASSETS
Debtors
18
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
19
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
ACCRUALS AND DEFERRED INCOME
21
NET ASSETS
FUNDS
22
Unrestricted funds:
General fund
Fair value reserve
Designated contingency fund
TOTAL FUNDS |
Unrestricted
funds
£
262,496
334,275
596,771
30,835
79,696
110,531
(24,720)
85,811
682,582
-
682,582 |
Restricted
fund
£
132,321
-
132,321
-
-
-
(9,388)
(9,388)
122,933
(122,933)
- |
2021
Total
funds
£
394,817
334,275
729,092
30,835
79,696
110,531
(34,108)
76,423
805,515
(122,933)
682,582
495,307
37,275
150,000
682,582
682,582 |
2020
Total
funds
£
382,821
306,252
689,073
22,004
123,661
145,665
(37,643)
108,022
797,095
(113,825)
683,270
524,018
9,252
150,000
683,270
683,270 |
|
|
|
|
|
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 March 2021.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
continued...
10
SHALOM HOUSE
BALANCE SHEET- contlnued
31 MARCH 2021
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps actountin8 records that compty with Sertions 386 and 387 of the
Companies Art 2( and
preparing financial statements which Bive a tnje and fair wew of the 5tste of affairs of the charitable company
as at the end of each financial year and of its surplu5 or deficit for each financial year in accordance with the
requirements of Sertions 394 and 395 and whith otherwise compty wrch the requirements of the Companies
Art 2C(kS relating to finanaal statements. so far as applicable to the charitable company.
Ibl
These financial statements have been prepared in accordance with the ProviOn5 applicable to charitable companie5
subject to the small companies reBime.
The financial statements were approved by the Board of Tn and authorised for issue
.11.................. and were signed on its behaw by:
on
Mrs EThom
s- Trustee
The notes form part of these financial ststements
li
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
1. STATUTORY INFORMATION
ShalomHouseisaprivatecompany,limitedbyguaranteewithoutsharecapital,registeredinEngland and
Wales. The registered office address can be found in the report of the trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
CompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention, with
theexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedbytherevaluationof certain
assets.
Shalom House meets the definition of a public benefit entity under FRS 102.
Going concern
The financialstatementshave been preparedon a goingconcernbasisas the trusteesbelievethatno material
uncertaintiesexist.The trusteeshave consideredthe level of fundsheldandthe expectedlevel of income and
expenditurefor 12 months from authorisingthese financialstatements.The budgetedincome and expenditure
is sufficient with the level of reserves for the charity to be able to continue as a going concern.
Financial reporting standard 102 - reduced disclosure exemptions
Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptionsinpreparing these
financialstatements,aspermittedbyFRS102'TheFinancialReportingStandardapplicableintheUK and
Republic of Ireland':
the requirements of Section 7 Statement of Cash Flows.
Income
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
anyperformanceconditionsattachedtotheincomehavebeenmet,itisprobablethattheincomewill be
received and the amount can be measured reliably.
Donations and voluntary income are accounted for when receivable.
Incomefromgovernmentandothergrants,whether'capital'or'revenue'grants,isrecognisedwhen the
charityhasentitlementtothefunds,anyperformanceconditionsattachedtothegrantshavebeenmet,it is
probablethattheincomewillbereceivedandtheamountcanbemeasuredreliably.Grantsreceived in
advance are deferred and recognised in future accounting periods.
Legacygiftsarerecognisedonacasebycasebasisfollowingthegrantingofprobatewhen the
administrator/executorfortheestatehascommunicatedinwritingboththeamountandsettlementdate. In
theeventthatthegiftisintheformofanassetotherthancashorafinancialassettradedona recognised
stockexchange,recognitionissubjecttothevalueofthegiftbeingreliablymeasurablewithadegree of
reasonable accuracy and the title to the asset having been transferred to the charity.
Intereston funds held on depositis includedwhen receivableand the amountcan be measuredreliablyby the
charity; this is normally upon notification of the interest paid or payable by the Bank.
continued...
12
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
2. ACCOUNTING POLICIES - continued
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
and the amount of the obligation can be measured reliably.
Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbe directlyattributedtoparticularheadingstheyhave been
allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Costsareallocatedbetweendirectcharitableandsupportexpenditureaccordingtothenatureofthe cost.
Whereitemsinvolvemorethanonecategorytheyareapportionedbetweenthecategoriesona basis
consistent with the use of resources.
Tangible fixed assets
Tangiblefixedassetsotherthanfreeholdlandarestatedat costless depreciation.Depreciationis provided at
rates calculatedto write off the cost less estimatedresidualvalue of each asset over its expectedusefullife, as
follows:
Freehold land |
- Freehold land is not depreciated |
Freehold property |
- 50 years straight line |
Plant and machinery |
- 5 years straight line |
Fixtures, fittings and equipment |
- 7 to 10 years straight line |
Computer equipment |
- 3 years straight line |
Taxation
ShalomHouseisanexemptcharitywithinthemeaningofschedule3oftheCharitiesAct2011and is
consideredtopassthetestssetoutinParagraph1Schedule6FinanceAct2010andthereforeitmeets the
definition of a charitable company for UK Corporation Tax purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
Debtors
Tradeandotherdebtorsarerecognisedatthesettlementamountdueafteranytradediscount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and provisions
Creditorsandprovisionsare recognisedwhere the charityhas a presentobligationresultingfrom a past event
thatwillprobablyresultinthetransferoffundstoathirdpartyandtheamountduetosettlethe obligation
canbemeasuredorestimatedreliably.Creditorsandprovisionsarenormallyrecognisedattheir settlement
amount after allowing for any trade discounts due.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
13
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
2. ACCOUNTING POLICIES - continued
Cash at bank and in hand
Assetsandliabilitiesinforeigncurrenciesaretranslatedintosterlingattheratesofexchangerulingat the
balancesheet date. Transactionsin foreigncurrenciesare translatedinto sterlingat the rate of exchange ruling
at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Financial instruments
The charityonlyhas financialassets and financialliabilitiesof a kindthat qualifyas basic financial instruments.
Basicfinancialinstrumentsareinitiallyrecognisedattransactionvalueandsubsequentlymeasuredat their
settlement value.
Investmentsinnon-convertiblepreferencesharesandinnon-puttableordinaryandpreferenceshares are
measured:
-
At fair value with changes recognised in Statement of Financial Activities if the shares are publicly traded or their fair value can otherwise be measured reliably;
-
At cost less impairment for all other investments.
3. DONATIONS AND LEGACIES
Donations
Legacies
Deferred income released |
2021
£
25,266
5,000
3,140
33,406 |
2020
£
41,456
5,700
3,140 |
|
|
50,296 |
Incomefromdonationsandlegacieswas£33,406(2020:£50,296)ofwhich£3,140(2020:£3,140) was
attributable to restricted funds and £30,266 (2020: £47,156) was attributable to unrestricted funds.
4. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
Fundraising events
Shop income |
2021
£
10,878
8,473
19,351 |
2020
£
17,530
33,416 |
|
|
50,946 |
Income from trading activities was wholly attributable to unrestricted funds in 2021 and 2020.
continued...
14
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
5. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
2021 |
2020 |
|
£ |
£ |
Deposit account interest |
28 |
26 |
INCOME FROM CHARITABLE ACTIVITIES |
|
|
|
2021 |
2020 |
|
Care and |
Total |
|
respite |
activities |
|
£ |
£ |
Grants |
191,636 |
101,280 |
6. INCOME FROM CHARITABLE ACTIVITIES
Incomefromcharitableactivitieswas£191,636(2020:£101,280)ofwhich£17,790(2020:£21,809) was
attributable to restricted funds and £173,846 (2020: £79,471) was attributable to unrestricted funds.
Grants received, included in the above, are as follows:
Hywel Dda Funding For Palliative Care Services
WAG End of Life Board
Pembrokeshire County Council
HMRC Job Retention Scheme
COVID Support
PAVS
WCVA
Screwfix Foundation |
2021
£
34,974
24,472
-
27,078
42,000
18,232
40,341
4,539
191,636 |
2020
£
69,999
8,500
21,809
972
-
-
-
- |
|
|
101,280 |
7. RAISING FUNDS
Raising donations and legacies
Staff costs
Consultancy fees |
2021
£
8,684
9,975
18,659 |
2020
£
11,702
- |
|
|
11,702 |
continued...
15
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
7. RAISING FUNDS - continued
Other trading activities
Other trading activities |
|
|
|
|
|
2021 |
2020 |
|
|
£ |
£ |
Purchases |
|
1,028 |
3,926 |
Shop rates |
|
472 |
103 |
Shop insurance |
|
249 |
724 |
Shop light and heat |
|
(376) |
2,640 |
Shop rent |
|
10,983 |
9,520 |
Shop repairs and maintenance |
|
2,138 |
137 |
Shop sundry expenses |
|
999 |
740 |
Shop consumables |
|
11 |
80 |
Shop bank charges |
|
96 |
47 |
|
|
15,600 |
17,917 |
Aggregate amounts |
|
34,259 |
29,619 |
CHARITABLE ACTIVITIES COSTS |
|
|
|
|
Direct |
Support |
|
|
Costs (see |
costs (see |
|
|
note 9) |
note 10) |
Totals |
|
£ |
£ |
£ |
Care and respite |
172,722 |
66,450 |
239,172 |
8. CHARITABLE ACTIVITIES COSTS
£20,930 (2020: £24,949)of the above costs were attributableto restrictedfunds. £218,242(2020: £208,329) of
the above costs were attributable to unrestricted funds.
9. DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Advertising
Kitchen costs
Medical & PPE supplies
Travel and subsistence
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundry expenses
Repairs and maintenance
Cleaning
Website costs
Carried forward |
2021
£
116,352
1,660
27
4,801
745
267
3,970
3,868
2,537
2,434
2,080
12,410
1,363
1,027
153,541 |
2020
£
129,984
-
5,152
324
3,673
1,108
3,730
4,411
1,890
1,256
2,385
26,227
504
1,370 |
|
|
182,014 |
continued...
16
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
9. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued
DIRECT COSTS OF CHARITABLE ACTIVITIES - continued |
|
|
Brought forward
Counselling sessions
Motor expenses
Legal and professional fees
Depreciation |
2021
£
153,541
3,700
969
995
13,517
172,722 |
2020
£
182,014
-
-
-
7,708 |
|
|
189,722 |
10. SUPPORT COSTS
SUPPORT COSTS |
|
|
|
|
Governance |
|
|
costs |
|
|
£ |
Care and respite |
|
66,450 |
Support costs, included in the above, are as follows: |
|
|
Governance costs |
|
|
|
2021 |
2020 |
|
Care and |
Total |
|
respite |
activities |
|
£ |
£ |
Wages |
45,780 |
26,753 |
Social security |
2,638 |
978 |
Pensions |
6,153 |
2,504 |
Independent examiners remuneration |
3,500 |
3,500 |
Independent examiners remuneration for |
|
|
other work |
4,216 |
4,930 |
Rates and water |
30 |
123 |
Insurance |
441 |
414 |
Light and heat |
430 |
490 |
Telephone |
282 |
210 |
Postage and stationery |
270 |
140 |
Advertising |
184 |
- |
Legal and professional fees |
11 |
- |
Sundry expenses |
231 |
265 |
Repairs and maintenance |
1,379 |
2,914 |
Cleaning |
151 |
56 |
Website costs |
114 |
152 |
Bank charges |
6 |
- |
Depreciation of tangible fixed assets |
634 |
37 |
|
66,450 |
43,466 |
continued...
17
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
11. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
2021 |
2020 |
|
£ |
£ |
Examination of the financial statements |
3,500 |
3,500 |
Other services |
4,216 |
4,930 |
Depreciation - owned assets |
14,151 |
7,744 |
Surplus on disposal of fixed assets |
(300) |
- |
12. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norforthe year
ended 31 March 2020.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2021norfortheyear ended
31 March 2020.
13. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs |
2021
£
155,455
5,517
18,635
179,607 |
2020
£
148,599
5,531
17,791 |
|
|
171,921 |
The average monthly number of employees during the year was as follows:
Care and respite
Administration |
2021
8
2
10 |
2020
9
2 |
|
|
11 |
No employees received emoluments in excess of £60,000.
The total employee benefits of the key management personnel of the charity were £93,498 (2020: £99,419).
continued...
18
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
47,156
Charitable activities
Care and respite
79,471
Other trading activities
50,946
Investment income
26
Total
177,599
EXPENDITURE ON
Raising funds
29,619
Charitable activities
Care and respite
208,239
Total
237,858
Net gains/(losses) on investments
(11,697)
NET INCOME/(EXPENDITURE)
(71,956)
RECONCILIATION OF FUNDS
Total funds brought forward
755,226
TOTAL FUNDS CARRIED FORWARD
683,270
15.
INDEPENDENT EXAMINERS REMUNERATION
Examination of the financial statements
Other services |
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
47,156
Charitable activities
Care and respite
79,471
Other trading activities
50,946
Investment income
26
Total
177,599
EXPENDITURE ON
Raising funds
29,619
Charitable activities
Care and respite
208,239
Total
237,858
Net gains/(losses) on investments
(11,697)
NET INCOME/(EXPENDITURE)
(71,956)
RECONCILIATION OF FUNDS
Total funds brought forward
755,226
TOTAL FUNDS CARRIED FORWARD
683,270
15.
INDEPENDENT EXAMINERS REMUNERATION
Examination of the financial statements
Other services |
Restricted
fund
£
3,140
21,809
-
-
24,949
-
24,949
24,949
-
-
-
- |
Restricted
fund
£
3,140
21,809
-
-
24,949
-
24,949
24,949
-
-
-
- |
Total
funds
£
50,296
101,280
50,946
26
202,548
29,619
233,188
262,807
(11,697)
(71,956)
755,226
683,270 |
|
|
|
2021 |
2020 |
|
|
|
£ |
£ |
|
|
|
3,500 |
3,500 |
|
|
|
4,216 |
4,930 |
|
|
|
|
|
|
|
|
|
|
|
|
|
7,716 |
8,430 |
|
|
|
|
|
continued...
19
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
16. TANGIBLE FIXED ASSETS
COST
At 1 April 2020
Additions
Disposals
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
Eliminated on disposal
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
COST
At 1 April 2020
Additions
Disposals
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
Eliminated on disposal
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020 |
Freehold
Plant and
property
machinery
£
£
453,492
48,531
-
5,547
-
-
453,492
54,078
73,320
46,385
6,070
2,284
-
-
79,390
48,669
374,102
5,409
380,172
2,146
Motor
Computer
vehicles
equipment
£
£
-
6,227
15,995
4,605
-
-
15,995
10,832
-
5,755
3,999
1,771
-
-
3,999
7,526
11,996
3,306
-
472 |
Fixtures
and
fittings
£
45,503
-
(7,350)
38,153
45,472
27
(7,350)
38,149
4
31
Totals
£
553,753
26,147
(7,350)
572,550
170,932
14,151
(7,350)
177,733
394,817
382,821 |
|
|
|
Includedin costor valuationof landandbuildingsis freeholdlandof £150,000(2020- £150,000)whichis not
depreciated.
continued...
20
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
16. TANGIBLE FIXED ASSETS - continued
Landandbuildingcomprisethefreeholdpremisesknownas113NunStreet,St.Davidsandoccupiedby the
charity.TheyweredonatedbyMissElizabethdeGuise,alocalbenefactress.At16September1998, the
propertywas valued at £85,000and includedin the charity'saccounts.When the charitycommenced activities
on1July2007,thepremiseswererevaluedduetothesubstantialamountofrenovationwork undertaken.
Land has been valued by the Trustees at £150,000 and has not been depreciated.
Thepropertywasvaluedat£425,000asat30June2007,byJJMorrisCharteredSurveyorson10 December
2008.Freeholdlandandbuildingswererecognisedusingthisvaluationasa deemedcostontransitionto the
SORP. These assets are being depreciatedfrom their valuationdate of 30 June 2007 and have a net book value
of £374,102 (2020: £380,172).
17. FIXED ASSET INVESTMENTS
|
Listed
investments |
|
£ |
MARKET VALUE |
|
At 1 April 2020 |
306,252 |
Revaluations |
28,023 |
|
|
|
334,275 |
|
|
NET BOOK VALUE |
|
At 31 March 2021 |
334,275 |
|
|
At 31 March 2020 |
306,252 |
|
|
There were no investment assets outside the UK.
The fairvalueof listedinvestmentsis determinedby referenceto quotedpricefor identicalassetsin an active
market at the balance sheet date.
18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
Other debtors
Gift aid receivable
VAT
Prepayments |
2021
£
17,296
3,148
8,668
1,723
30,835 |
2020
£
12,638
1,626
6,923
817 |
|
|
22,004 |
continued...
21
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
Trade creditors
Social security and other taxes
Pension
Attachment of earnings
Accrued expenses
Deferred government grants
Deferred income |
2021
£
5,743
2,382
2,109
30
8,620
3,140
12,084
34,108 |
2020
£
1,947
2,481
2,069
15
8,491
3,140
19,500 |
|
|
37,643 |
20. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years |
2021
£
14,600
-
14,600 |
2020
£
14,600
9,600 |
|
|
24,200 |
Totalfinancialcommitments,guaranteesandcontingencieswhicharenotincludedinthebalance sheet
amount to £14,600 (2020: £24,200).
21. ACCRUALS AND DEFERRED INCOME
Deferred government grants
Deferred income |
2021
£
110,685
12,248
122,933 |
2020
£
113,825
- |
|
|
113,825 |
Deferredgovernmentgrantsaregrantsawardedforthepurposeofrenovatingthecharitiespremises. These
grants have been treated as deferred income, and amortised over the life of the corresponding assets.
Deferredincomeconsistsofincomeandothergrantsreceived.Grantsandotherincomefor specific
expenditure such as assets will be released over the useful life of the corresponding asset.
Deferredincomeinrespectofthecharity'scorecostswillbereleasedwhentheexpenditurehas been
incurred.
continued...
22
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
22. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Fair value reserve
Designated contingency fund
TOTAL FUNDS
Net movement in funds, included in the above are a
Unrestricted funds
General fund
Fair value reserve
Restricted funds
Care and respite
TOTAL FUNDS |
Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
524,018
(28,711)
495,307
9,252
28,023
37,275
150,000
-
150,000
683,270
(688)
682,582
683,270
(688)
682,582
s follows:
Incoming
Resources
Gains and
Movement
resources
expended
losses
in funds
£
£
£
£
223,790
(252,501)
-
(28,711)
1
-
28,022
28,023
223,791
(252,501)
28,022
(688)
20,930
(20,930)
-
-
244,721
(273,431)
28,022
(688) |
|
|
Comparatives for movement in funds
Unrestricted funds
General fund
Fair value reserve
Designated contingency fund
TOTAL FUNDS |
Net
movement
At 1.4.19
in funds
£
£
584,277
(60,259)
20,949
(11,697)
150,000
-
755,226
(71,956)
755,226
(71,956) |
At
31.3.20
£
524,018
9,252
150,000 |
|
|
683,270 |
|
|
683,270 |
continued...
23
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
SHALOM HOUSE
22. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Fair value reserve
Restricted funds
Care and respite
TOTAL FUNDS |
Incoming
Resources
resources
expended
£
£
177,599
(237,858)
-
-
177,599
(237,858)
24,949
(24,949)
202,548
(262,807) |
Gains and
Movement
losses
in funds
£
£
-
(60,259)
(11,697)
(11,697)
(11,697)
(71,956)
-
-
(11,697)
(71,956) |
|
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Fair value reserve
Designated contingency fund
TOTAL FUNDS |
Net
movement
At 1.4.19
in funds
£
£
584,277
(88,970)
20,949
16,326
150,000
-
755,226
(72,644)
755,226
(72,644) |
At
31.3.21
£
495,307
37,275
150,000 |
|
|
682,582 |
|
|
682,582 |
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
Unrestricted funds
General fund
Fair value reserve
Restricted funds
Care and respite
TOTAL FUNDS |
Incoming
Resources
resources
expended
£
£
401,389
(490,359)
1
-
401,390
(490,359)
45,879
(45,879)
447,269
(536,238) |
Gains and
Movement
losses
in funds
£
£
-
(88,970)
16,325
16,326
16,325
(72,644)
-
-
16,325
(72,644) |
|
|
|
continued...
24
SHALOM HOUSE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
23. EMPLOYEE BENEFIT OBLIGATIONS
Thecharityoperatesadefinedcontributionpensionscheme.Theassetsoftheschemeareheld separately
fromthoseofthecharityinindependentlyadministeredfunds.Thepensioncostscharge represents
contributions payable by the charity to those funds and amounted to £18,635 (2020: £17,791).
24. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
25. ULTIMATE CONTROLLING PARTY
The ultimate controlling party is the board of trustees.
25