2021-03-31-accounts - Lewis-Manning Hospice Care

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			Page
Reference and administrative		details
Mission and goals
			4-5
Chairman's statement
			6-15
Trustees annual report
Independent auditor's	report		16-19
Consolidated statement	offinancial activities		20
Consolidated balance sheet			21
Charity balance sheet			22
Consolidated statement	of cash flows		23-24
			25-43
Notes to the financial statements

				Unrestricted	Restricted	Total	Total
				Funds	Funds	2021	2020
			Note
Income from:
Donations and legacies Charitable activities Investment income Income from trading subsidiaries Otherincome				796,701 714,580 4,061 407,437 (14,020)	755,504	1,552,205 714,580 4,061 407,437 (14,020)	656,215 300,161 3,606 551,133 991,696
Total income				1,908,759	755,504	2,664,263	2,502,811
Expenditure on:
Raising funds Charitable activities Trading subsidiary	expenditure			140,603 1,569,926 348,745	159,763	140,603 1,729,689 348,745	210,264 1,058,436 364,496
Total expenditure				2,059,274	159,763	2,219,037	1,633,196
Net surplus/(deficit)				(150,515)	595,741	445,226	869,615
Transfers between		funds	22	436,450	(436,450)
Net movement in	funds			285,935	159,291	445,226	869,615
Total funds at 1April 2020				2,980,752	37,432	3,018,184	2,148,569
Total funds at 31 March 2021				3,266,687	196,723	3,463,410	3,018,184

				2021		2020
		Note				f
Fixed assets
Tangible assets		12		909,269		1,244,898
				909,269		1,244,898
Current assets
Stocks		14			1,611
Debtors		15	331,903		390,878
Cash at bank	and in hand		2,465,308		1,538,827
			2,797,211		1,931,316
Creditors:
Amounts falling due within one year		16	(143,070)		(158,030)
Net current	assets			2,654,141		1,773,286
Tota Iassets	less current liabilities			3,563,410		3,018,184
Creditors:
Amounts falling due after more than		17		(100,000)
one year
Net assets				3,463,410		3,018,184
Represented	by:
Restricted funds		22		196,723		37,432
Designated funds		22		490,000		420,000
Unrestricted	funds
Fixed assets				909,269		1,244,898
General funds				1,867,418		1,315,854
Total funds		22		3,463,410		3,018,184

					2021		2020
			Note		f		f.
Fixed assets Tangible assets Investments			12 13		849,562 6		1,189,824 6
					849,568		1,189,830
Current assets
Debtors Cash at bank	and	in hand	15	400,813 2,366,386		519,765 1,430,259
				2,767,199		1,950,024
Creditors:
Amounts falling due within one year			16	(139,412)		(149,040)
Net current	assets				2,627,787		1,800,984
Tota I assets	less	current liabilities			3,477,355		2,990,814
Creditors:
Amounts falling		due after more than	17		(100,000)
one year
Net assets					3,377,355		2,990,814
Represented	by:
Restricted funds			22		196,723		37,432
Designated	funds		22		490,000		420,000
Unrestricted funds Fixed assets			22		849,562		1,189,824
General		funds			1,841,070		1,343,558
Ttlfunds			22		3,377,355		2,990,814

					2021	2020
				Note	f
Cash flows from operating	activities
Net surplus/(deficit)					445,226	869,615
Adjustments to cash flows from			non-cash
items
Depreciation				12	32,681	79,753
Impairment oftangible fixed assets				12	430,000
Loss/(gain) on disposal oftangible fixed assets				6	14,020	(991,696)
Investment income Decrease in provisions				5	(4,061)	(3,606) (85,048)
					917,866	(130,982)
Working capital adjustments
Decrease in stocks				14	1,611
Decrease/(increase) in debtors				15	58,975	(55,320)
(Decrease)/increase in creditors				16	(14,960)	53,235
Net cash flows from operating activities					963,492	(133,067)
Cash flows from investing	activities
Interest receivable and similar income				5	4,061	3,606
Purchase oftangible fixed Proceeds ofsale oftangible	assets fixed assets			12	(141,072)	(1,208,004) 4,150,000
Costs incurred on sale oftangible fixed			assets			(404,272)
Net cash used in investing	activities				(137,011)	2,541,330
Cash flows from financing	activities
New borrowings				17	100,000
Repayment of loans and borrowings				16/17		(1,746,350)
Net cash used in financing	activities				100,000	(1,746,350)
Change in cash and cash	equivalents		in the		926,481	661,913
reporting period
Cash and cash equivalents	brought	forward			1,538,827	876,914
Cash and cash equivalents	carried forward				2,465,308	1,538,827

Current year		Balance at 1April		Other non-cash	Balance at 31March
		2020	Cash flows	changes	2021
		f	f
Cash in hand		1,538,827	926,481		2,465,308
Loans due within Loans due after	1year 1year		(100,000)		(100,000)
		1,538,827	826,481		2,365,308
Prior year		Balance at 1April		Other non-cash	Balance at 31March
		2019	Cash flows	changes	2020
		f		f
Cash in hand		876,914	661,913		1,538,827
Loans due within Loans due after	1 year 1year	(215,939) (1,530,411)	215,939 1,530,411
		(869,436)	2,408,263		1,538,827

residual value, over their expected useful economi	c life as follows:
Asset class	Depreciation	method	and rate
Freehold buildings Leasehold improvements	4/o straight line basis the unexpired term of		the lease
Fixtures, fittings and equipment ITequipment Motor vehicles	10/o straight 25/o straight 25/o reducing	line line balance

ome from d	onations and lega	cies
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds f	funds	2021 f	fUACIS f	funds f	2020 f
Grants and	406,452	755,504	1,161,956	425,456	142,880	568,336
donations Legacies	390,249 796,701	755,504	390,249 1,552,205	87,879 513,335	142,880	87,879 656,215

come from c	haritabl	e activities
				Unrestricted	Total	Total
				funds	2021	2020
				f	f	f
Contractual	income	from government	or public authorities	472,484	472,484	300,161
Government	grants	received		242,096	242,096
				714,580	714,580	300,161

				Unrestricted	Total	Total
				fUAds	2021	2020
				f	f
	Interest receivable	on bank deposits		4,061	4,061	3,606
In	2020, all investment	income was to unrestricted	funds.

her i	nco	me
					Unrestricted	Total	Total
					funds	2021	2020
					f	f	f
Loss Gain	on on	disposal disposal	of of	fixed assets Crichel Mount Road Hospice	(14,020)	(14,020)	991,696

	Unrestricted	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	2021	funds	funds	2020
			f		f	f	f
Operation		942,901		942,901	681,668		681,668
ofhospice—
staff costs
Operation		609,376	159,763	769,139	332,236	25,752	357,988
ofhospice—
other costs
Governance		17,649		17,649	18,780		18,780
costs
audit ofthe
financial
statements
	1,569,926		159,763	1,729,689	1,032,684	25,752	1,058,436
et outgoing/incoming		resources
et outgoing/incoming		resources	for the year	include:
						2021	2020
Audit fees						6,500	6,300
Impairment	offixed	assets				430,000
Depreciation	offixed assets					32,681	79,753

The aggregate payroll costs were as follows:
	2021	2020
		f
Staff costs during the year were:
Wages and salaries	1,015,722	910,082
Socia I security costs	75,459	55,180
Pension costs	23,783	21,811
	1,114,964	987,073

he monthly average number ofpersons (including he year was as follows:	senior management team) employed by th	e group during
	2021	2020
	Number	Number
Hospice services Fundraising Charity administration Shops	16 6 7 10	30 5 9 9
	39

he numb	er of employees whose emoluments fel	l within the following bands was:
		2021	2020
		Number	Number
f60,001	- f70,000		1
f70,001	- f80,000

	Land and	Assets in the	Fixtures,	Motor	Total
	buildings	course of	fittings and	vehicles
		construction	equipment
Group			f
Cost
1April 2020	73,507	1,169,888	192,716	9,550	1,445,661
Additions		129,077		11,995	141,072
Transfers	1,298,965	(1,298,965)
Disposals			(97,628)		(97,628)
31March 2021	1,372,472		95,088	21,545	1,489,105
Depreciation
1April 2020	62,151		129,062	9,550	200,763
Charge for the year	20,676		9,755	2,250	32,681
Impairment	430,000				430,000
Disposals			(83,608)		(83,608)
31March 2021	512,827		55,209	11,800	579,836
Net book value
31March 2021	859,645		39,879	9,745	909,269
31March 2020	11,356	1,169,888	63,654		1,244,898

	Freehold Land	Assets in the	Furniture	and	Total
	and buildings	course of	equipment
		construction
Charity		f
Cost 1April 2020		1,169,888	97,628		1,267,516
Additions		129,077			129,077
Transfers	1,298,965	(1,298,965)
Disposals			(97,628)		(97,628)
31March 2021	1,298,965				1,298,965
Depreciation 1April 2020			77,692		77,692
Charge for the year	19,403			5,916	25,319
Impairment	430,000				430,000
On disposals			(83,608)		(83,608)
31March 2021	449,403				449,403
Net book value 31March 2021	849,562				849,562
31March 2020		1,169,888		19,936	1,189,824

Charity			2021	2020
			f	f
Shares in group undertakings	and participating	interests	6	6
			Subsidiary	Total
			undertakings
Cost			f
At 1April 2020
At 31March 2021
Net book value
At 31March 2021
At 31March 2020

	Group		Charity
	2021	2020	2021	2020
	f	f		f
Stocks		1,611

btors
		Group		Charity
		2021 f	2020 f	2021 f	2020 f
Trade debtors			34,591	40,231	29,918
Due from group undertakings Prepayments and accrued income VAT recoverable Other debtors		122,959 23,773 144,936	204,655 5,195 146,437	123,481 69,869 22,296 144,936	164,976 178,436 146,435
		331,903	390,878	400,813	519,765
editors: Amounts	falling due within one year
		Group		Charity
		2021	2020	2021	2020
		E		E	f.
Trade creditors Taxation and social security Pension scheme creditor Accruals		43,737 25,469 5,428 68,436	39,841 19,110 3,839 95,240	41,482 25,469 5,428 67,033	33,374 19,110 3,839 92,717
		143,070	158,030	139,412	149,040

editors: Amoun	ts falling due af	ter one year
		Group		Charity
		2021	2020	2021	2020
		f		f	E
Concessionary	loans	100,000		100,000
		100,000		100,000

luded	in th	e cre	ditors	are	the	following amounts due afte	r more than five years:
							2021	2020
							f
After	more	than	five	years	by	instalment	100,000

	2021	2020
		F
Within 1year	106,855	106,855
Between 2 and 5years	232,258	339,113
In over 5years
	339,113	445,968

Statement offunds
Group
	At 1April	Incoming	Resources	Transfers	At 31
	2020	resources	expended	In/out	March
					2021
					f
Unrestricted funds
General General fund	2,560,752	1,908,759	(2,059,274)	366,450	2,776,687
Designated Transitional costs	420,000			70,000	490,000
Total unrestricted funds	2,980,752	1,908,759	(2,059,274)	436,450	3 266 687
Restricted funds
Nurse New View Program Refurbishment Music Therapy Memory Tree Day Hospice Services Virtual Hospice CCH CCH Wimborne	5,869 3,951 275	3,000 436,450 18,100 72,200 33,655 25,500	(3,000) (1,566) (275) (18,100) (72,200) (33,655)	(436,450)	5,869 2,385 25,500
Boxoftricks Lymphoedema services Better Breathing services Physiotherapy services Complementary therapies Activity coordinator Family support Learning 8 development Travel Drop-in centre Marketing Total restricted funds	7,270 20,067 37,432	4,000 17,349 8,250 20,000 22,000 29,000 26,000 4,000 8,000 8,000 20,000 755,504	{4,000) (10,766) (13,731) (2,470) (159,763)	(436,450)	13,853 28,317 20,000 22,000 15,269 23,530 4,000 8,000 8,000 20,000 196,723
Total funds	3,018,184	2,664,263	(2,219,037)		3,463,410

Name ofrestricted	Name ofrestricted	Description, nature and purpose ofthe fund
fund
Transitional	costs	The Board has agreed to set up a designated fund to meet the transitional costs of				moving
		to the new way ofworking set out by the Chairman in his opening		statement.	The Lewis-
		Manning team continue to assess the resources needed to move	to this new		model	and	the
		Board will regularly review this fund.
Nurse		To provide a nurse for the day hospice.
New View Program		The New View Program is facilitating a Self Help Support Group to		those recovering		from
		ovarian, head S.neck or cervical cancer.
Refurbishment		To complete the refurbishment ofthe new freehold property. The		full amount	was	spent
		during the year and capitalised in note 12.As such the full amount		has been transferred			to
		general funds.
Music Therapy		To provide music therapy for day hospice patients.
Day Hospice	Services	Monies to support day hospice services.
Virtual Hospice		To provide a virtual day hospice service to our patients using tablets.
CCH/CHH Wimborne		To provide a closer to home service for the residents ofWimborne.
Boxoftricks		To provide a box of products that would be useful to patients to keep them engaged				and
		active when the hospice was not operating due to Covid-19.
Lymphoedema		To purchase equipment to enhance the Lymphoedema service.
Better Breathing		To support a physiotherapy service which treats incapacitating breathlessness			in community
		patients with a diagnosis ofChronic Obstructive Pulmonary Disease		or cancer	ofthe	lung.
Physiotherapy		To support a new post and expand the services offered by the Charity.
services
Complementary		To support a new post to train volunteers and to focus on expanding the complementary
therapies		therapy service.
Activity coordinator		To support a new full-time post.
Family support		To support a new post to focus on offering more bereavement and		family support.
Learning and		To support newly appointed staff and associated specific training.
development
Travel		Tosupport staff travelling to the community hubs and travel related		to training,	learning		and
		development ofstaff.
Drop-in centre		To establish and run a new drop-in centre next to the hospital	for those who have been
		diagnosed or are coping with a life limiting illness.
Marketing		To provide marketing for the hospice.

Statement offunds (continued)
	At 1April	Incoming	Resources	Transfers	At 31
Prior year	2019	resources	expended	in/out	March 2020
					f
Unrestricted funds
General General fund	2,125,265	2,359,931	(1,607,444)	(317,000)	2,560,752
Designated Operational reserve				420,000	420,000
Total unrestricted	2,125,265	2,359,931	(1,607,444)	103,000	2,980,752
funds
Rest:ricted funds
New View Program Capital project Arts 8 Crafts Remembrance Tree	2,785 1,336 3,951 275	5,000 5,500	(1,916) (1,336) (5,500)		5,869 3,951 275
Day Hospice Services Respite care/IPU Lymphoedema services Better Breathing services Refurbishment Total restricted funds	5,000 9,957 23,304	12,000 7,270 10,110 103,000 142,880	(12,000) (5,000) (25,752)	(103,000) (103,000)	7,270 20,067 37,432
Total funds	2,148,569	2,502,811	(1,633,196)		3,018,184

22 Statement	offunds (continued)
Charity
		At 1April	Incoming	Resources	Transfers	At 31
		2020	resources	expended	in/out	March
						2021
Unrestricted funds
General
General fund		2,533,382	1,501,329	(1,710,529)	366,450	2,690,632
Designated
Transitional costs		420,000			70,000	490,000
Total unrestricted funds		2,953,382	1,501,329	(1,710,529)	436,450	3,180,632
Restricted funds
Nurse			3,000	(3,000)
New View Program Refurbishment		5,869	436,450		(436,450)	5,869
Music Therapy		3,951		(1,566)		2,385
Memory Tree		275		(275)
Day Hospice Services			18,100	(18,100)
Virtual Hospice			72,200	(72,200)
CCH			33,655	(33,655)
CCH Wimborne Boxoftricks			25,500 4,000	(4,000)		25,500
Lymphoedema services Better Breathing services		7,270 20,067	17,349 8,250	(10,766)		13,853 28,317
Physiotherapy	services		20,000			20,000
Complementary	therapies		22,000			22,000
Activity coordinator			29,000	(13,731)		15,269
Family support Learning 8 development Travel Drop-in centre			26,000 4,000 8,000 8,000	(2,470)		23,530 4,000 8,000 8,000
Marketing			20,000			20,000
Total restricted	funds	37,432	755,504	(159,763)	(436,450)	196,723
Total funds		2,990,814	2,256,833	(1,870,292)		3,377,355

Statement of funds (continued)
Prior year	At 1April 2019	Incoming resources	Resources expended	Transfers in/out	At 31 March
					2020
					f
Unrestricted funds
General General fund	2,125,235	1,968,096	(1,242,949)	(317,000)	2,533,382
Designated Operational reserve				420,000	420,000
Total unrestricted	2,125,235	1,968,096	(1,242,949)	103,000	2,953,382
funds
Restricted funds
New View Program Capital project Arts 8 Crafts Remembrance Tree	2,785 1,336 3,951 275	5,000 5,500	(1,916) (1,336) (5,500)		5,869 3,951 275
DH VR Services		12,000	(12,000)
Respite Care Lymphoedema services Better Breathing services Refurbishment Total restricted funds	5,000 9,957 23,304	7,270 10,110 103,000 142,880	(5,000) (25,752)	(103,000) (103,000)	7,270 20,067 37,432
Total funds	2,148,539	2,110,976	(1,268,701)		2,990,814

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funcls	funds	funds	funds	funds
			2021			2020
						f
Tangible	909,269		909,269	1,244,898		1,244,898
fixed assets
Current	2,600,488	196,723	2,797,211	1,893,884	37,432	1,931,316
assets
Creditors	(143,070)		(143,070)	(158,030)		(158,030)
due within
one year
Creditors	(100,000)		(100,000)
due in
more than
one year
	3,266,687	196,723	3,463,410	2,980,752	37,432	3,018,184
Charity
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
			2021			2020
	f		f			f
Tangible	849,568		849,568	1,189,830		1,189,830
fixed assets
Current	2,570,476	196,723	2,767,199	1,912,592	37,432	1,950,024
assets
Creditors	(139,412)		(139,412)	(149,040)		(149,040)
due within
one year
Creditors	(100,000)		(100,000)
due in
more than
one year
	3,180,632	196,723	3,377,355	2,953,382	37,432	2,990,814