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2020-12-31-accounts

Company number: 05856324 Charity number: 1120203

Compassion in Dying

Report and financial statements For the year ended 31 December 2020

Compassion in Dying

Contents

For the year ended 31 December 2020

Reference and administrative information ........................................................................................... 1 Trustees’ annual report ......................................................................................................................... 3 Independent auditor’s report .............................................................................................................. 10 Statement of financial activities (incorporating an income and expenditure account) ....................... 14 Balance sheet ...................................................................................................................................... 15 Statement of cash flows ..................................................................................................................... 16 Notes to the financial statements ........................................................................................................ 17

Compassion in Dying Reference and administrative information

For the year ended 31 December 2020

Company number 05856324 registered in the United Kingdom Charity number 1120203 – registered in England and Wales Registered office 181 Oxford Street, and operational London address W1D 2JT

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Barbara Monroe Chair Anushka Aubeelack Appointed 6 December 2020 Cameron Brown Jo Gibbons Mark Jarman-Howe Karen Sumpter Paul Woodward

Key management Sarah Wootton Chief Executive and Company Secretary personnel Thomas Davies Director of Campaigns and Communications Usha Grieve Director of Information and Partnerships Davina Hehir Director of Policy and Legal Strategy Director Natalie Koussa of Community Engagement and Partnerships Director of Fundraising and Marketing David Pearce

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Compassion in Dying

Reference and administrative information

For the year ended 31 December 2020

Bankers Co-Operative Bank PO Box 250 Skelmersdale WN8 6WT Auditors Sayer Vincent LLP Chartered Accountants and Statutory Auditors Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

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Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

The trustees present their report and the audited financial statements for the year ended 31 December 2020.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives

Compassion in Dying is a national charity which:

We want people to be able to:

We specialise in supporting people to make Advance Decisions (‘Living Wills’) and to record their goals and priorities when living with a life-changing illness. Through this work we have developed an in-depth understanding of how advance care planning is working in practice for people at the end of life.

Review of Achievements

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

2020 Achievements

2020 has been a very busy and successful year for Compassion in Dying. It is clear that the need for our services and has never been greater and public appetite for making decisions about what’s right for you at the end of life has grown exponentially due to the pandemic.

We are making a difference, with 93% of people feeling better informed after contacting our free, nurse-led information line and 95% reporting that planning for the end of life gave them peace of mind. Speaking to our nurse not only benefits people’s wellbeing, it also helps people to take

3

Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

positive action to ensure their wishes are known and followed.

We know that when people record their wishes they are less likely to be given unwanted or invasive treatments, less likely to have avoidable hospital admissions and more likely to have care aligned with their priorities and goals. So, by taking these actions it is more likely that people will have a good death.

At the start of the pandemic, the increase in our phone and online services was notable, and the numbers of people making Advance Decisions (Living Wills) at one point increased by 160% compared to the same period the previous year.

We are developing solutions, such as our Lambeth Advance Care Planning Consortium project, which is a three-year initiative co-lead by Compassion in Dying and Healthwatch Lambeth. The grassroots, peer-led project is the first of its kind as it focuses on enabling different communities themselves to deliver support to fellow community members. This advance care planning support ensures people’s wishes and preferences for the end of life are known about, recorded, and therefore respected when it matters.

In 2020 we also launched our innovative Peer Navigator service. This project responds directly to what dying people told us they need – an opportunity to talk to someone who has been through a similar experience when facing a life changing diagnosis or complex treatment decisions. The service is the first time that peer support for people nearing the end of life has been tested by a UK charity, and provides an exciting opportunity to pilot a new approach to ensuring people themselves are seen as experts in their health decisions.

We successfully challenged the Secretary of State for Health and Social Care by using the leverage of a judicial review, alongside campaigner Kate Masters, urging him to provide better and more accessible guidance on do not attempt cardiopulmonary resuscitation (DNACPR) decisions. This involved us sharing powerful stories from our service users on the impact of poor practice in relation to DNACPR in the media and to the Department for Health and Social Care. In response, NHS England asked us to contribute to the new guidance and the Care Quality Commission asked us to work with them on their widely publicised rapid review of DNACPR decisions during the pandemic.

We are providing thought leadership, working in partnership with the Care Quality Commission (CQC), NHS England and a diverse range of partners to make patients’ voices heard and to drive change. Our unique Important Conversations webinars gave people the opportunity to “speak their truth to power” by bringing patients, medical practitioners and policy-makers together. Viewed by over 3,000 people, these solutions-focused events saw patients and clinicians present their ideas to improve end-of-life care to policy-makers and healthcare leaders.

4

Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

We are driving improvements for dying people and shaping the public conversation . We have worked collaboratively with others in the sector to drive change for dying people, amplifying the voices of the people we support and securing significant media coverage of the importance of people being at the centre of care and treatment decisions, including:

Beneficiaries of our services

The trustees have had regard to the Charity Commission’s guidance on the public benefit requirement under the Charities Act 2006.

The charity is actively advancing its objects for the public benefit by the means described above. Compassion in Dying is delivering a wide range of services for the benefit of many.

The potential beneficiaries of the charity include all those in the UK affected by end-of-life issues. The trustees have agreed that all information, support, and research results will be made available to the public without charge.

Financial review

This was the twelfth year of the charity being operational and taking on obligations to staff. The total income received was £1,017k against a prior year figure of £683k.

Of the total received, £830k was unrestricted, including a further £250k from the Bernard Lewis Family Charitable Trust.

The remaining £187k comprised donations of restricted funds for various projects:

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Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

Of the £469k spent directly on restricted activities, £169k (2019: £138k) was spent on Information Development, the nurse-led Information Line £65k (2019: £112k), the Peer Navigator project £12k (2019: Nil), Reaching Communities £83k (2019: £60k) and Lambeth Care Planning project £140k (2019: £71k). The projects were part-funded from reserves, as agreed by the Board, in order to expand our services in this area.

Within the total resources expended, £713k - 96% represented expenditure on charitable activities (as defined by the Charities Statement of Recommended Practice) (2019– 93%).

Total incoming resources of £1,017k and resources expended of £740k gave a net increase in funds of £277k, leaving a strong balance sheet position at year-end with cash balances of £811k. At the year-end, £20k was due to Dignity in Dying for staff resource and accommodation overheads, relating to the quarter to the end of December 2020.

Principal risks and uncertainties

There is a risk register which is kept under review by the Company Secretary and trustees and is formally approved at least annually. The major risks that have been identified for Compassion in Dying are:

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Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

Remuneration Policy

Compassion in Dying aims to maintain competitiveness of pay for its employees, while also controlling costs within set parameters, including affordability. Equally, the organisation wants to provide employees with a fair and, as far as possible, transparent process. There is a set pay-scale with grade descriptors, which set out the behaviours, skills and abilities expected of staff at each grade. In 2020 the Trustees revised the pay scales in line with inflation.

At the absolute discretion of the Board, and based on the finances of the organisation and approved by the Finance and Audit Committee, there will be an annual cost of living increase for employees. This is likely to be recommended based on the Consumer Price Index.

Reserves policy and going concern

The Trustees have discussed the charity’s reserves requirements on several occasions. They are satisfied that the charity has sufficient reserves to enable it to fulfil its immediate commitments. At the year-end the charity held £764k in unrestricted funds (2019: £504,000) and £17k in restricted funds (2019: £Nil).

The Trustees believe that current reserves are more than sufficient at this moment in time, and have agreed that so long as the unrestricted reserves do not fall below £146k, this should be sufficient to cope with immediate demands.

We are aware that there could be severe financial consequences as the pandemic plays out, but the structure of our organisation is such that we can manage our expenditure well and curtail it if required. Compassion in Dying’s reserves are at a comfortable level.

Future focus

Building on our 2020 successes, our priorities for 2021 will be communicating what dying people tell us they need and demonstrating solutions that help achieve this; supporting more dying people to consider their wishes and make decisions, and driving improvements to policy and medical practice. Specifically we will:

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 23 June 2006 and registered as a charity on 23 July 2007.

The charity follows a continuous programme of governance review and improvement.

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Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Appointment of trustees

Compassion in Dying has a policy of identifying skills gaps on its board before recruiting new trustees. We continue to work to build a stronger board with a broad skills base, covering healthcare, legal and commercial expertise.

Potential new trustees are interviewed by the Chair and the Chief Executive and meet informally with some senior staff. Recommended candidates are considered by the board as a whole and are appointed by approval of a simple majority of the trustees. All trustees are members of the charity for Companies House purposes.

Trustee induction and training

Newly appointed trustees undergo a comprehensive induction programme within a short period after appointment.

Ongoing governance reviews will highlight any further areas of training desirable for trustees and where appropriate, we will arrange for this to be undertaken.

Related parties and relationships with other organisations

The charity Compassion in Dying was founded by, and works in collaboration with, the noncharitable campaigning organisation Dignity and Choice in Dying (known as “Dignity in Dying”). Dignity in Dying and Compassion in Dying are sister organisations; both share a desire to see individual choice at the heart of end-of-life decision-making, but the organisations have different

aims. Compassion in Dying was established to advance the charitable objects set out above. The charity provides information, support and training on end-of-life issues, and commissions and publishes research on matters of end-of-life care.

The two organisations have separate boards, which operate independently but they share a CEO, some staff and premises. Relations between Dignity and Choice in Dying and Compassion in Dying are further governed by a Memorandum of Understanding.

The board members (trustees) of Compassion in Dying have put arrangements in place to ensure that all funds received by Compassion in Dying are spent solely on the charitable work of Compassion in Dying, with no inadvertent subsidy to Dignity and Choice in Dying.

Statement of responsibilities of the trustees

The trustees (who are also directors of Compassion in Dying for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

8

Compassion in Dying

Trustees’ annual report

For the year ended 31 December 2020

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

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2020 was 7 (2019:10). The trustees are members of the charity but this entitles them only to voting rights.

The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 13 May 2021 and signed on their behalf on by

Cameron Brown Treasurer

Barbara Monroe Chair

9

Independent auditor’s report

To the members of

Compassion in Dying

Opinion

We have audited the financial statements of Compassion in Dying (the ‘charitable company’) for the year ended 31 December 2020 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

10

Independent auditor’s report

To the members of

Compassion in Dying

Other Information

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine

11

Independent auditor’s report

To the members of

Compassion in Dying

is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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

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

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Independent auditor’s report

To the members of

Compassion in Dying

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Joanna Pittman (Senior statutory auditor) 8 June 2021

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

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Compassion in Dying

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2020

Unrestricted
Note
£
Income from:
2
829,674
3
-
4
-
5
-
6
-
7
-
Training
-
340
830,014
27,243
Policy, research and communication
238,083
Information Development
-
Information Line- Nurses
-
-
Training
5,986
-
8
271,312
9
558,702
(298,620)
260,082
Reconciliation of funds:
504,176
19
764,258
Information Development
Peer Navigator
Donations and legacies
Charitable activities
Information Line - Nurses
Investments
Total income
Reaching Communuties
Lambeth Advance Care Planning Project
Total expenditure
Charitable activities
Expenditure on:
Raising funds
Peer Navigator
Reaching Communuties
Lambeth Advance Care Planning Project
Total funds brought forward
Net income / (expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds		 Unrestricted
Note
£
Income from:
2
829,674
3
-
4
-
5
-
6
-
7
-
Training
-
340
830,014
27,243
Policy, research and communication
238,083
Information Development
-
Information Line- Nurses
-
-
Training
5,986
-
8
271,312
9
558,702
(298,620)
260,082
Reconciliation of funds:
504,176
19
764,258
Information Development
Peer Navigator
Donations and legacies
Charitable activities
Information Line - Nurses
Investments
Total income
Reaching Communuties
Lambeth Advance Care Planning Project
Total expenditure
Charitable activities
Expenditure on:
Raising funds
Peer Navigator
Reaching Communuties
Lambeth Advance Care Planning Project
Total funds brought forward
Net income / (expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds		 Restricted
£
-
27,921
-
20,000
10,773
128,315
-
-		 2020
Total
£
829,674
27,921
-
20,000
10,773
128,315
-
340
1,017,023
27,243
238,083
169,239
11,794
65,325
140,078
5,986
82,506
740,254
276,769
-
276,769
504,176
780,945		 Unrestricted
£
538,718
-
-
-
-
-
5,750
1,392		 Restricted
£
-
23,008
50,000
-
-
64,314
-
-		 2019
Total
£
538,718
23,008
50,000
-
-
64,314
5,750
1,392
830,014 187,009 545,860 137,322 683,182
27,243
238,083
-
-
-
5,986
-		 -
-
169,239
11,794
65,325
140,078
-
82,506		 35,867
121,048
-
-
-
-
11,350
-		 -
-
138,759
-
111,748
70,719
-
60,072		 35,867
121,048
138,759
-
111,748
70,719
11,350
60,072
271,312 468,942 168,265 381,298 549,563
558,702
(298,620)		 (281,933)
298,620		 377,595
(213,524)		 (243,976)
213,524		 133,619
-
260,082
504,176		 16,687
-		 164,071
340,105		 (30,452)
30,452		 133,619
370,557
764,258 16,687 504,176 - 504,176

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 19 to the financial statements.

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Compassion in Dying

Company no. 05856324

Balance sheet

As at 31 December 2020

Note
Fixed assets:
Tangible fixed assets
15
Current assets:
16
Liabilities:
17
18
19
Total charity funds
Cash at bank and in hand
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Unrestricted funds
Debtors
Restricted income funds		 £
8,577
810,540		 2020
£
3,321
777,624		 £
27,788
516,845		 2019
£
7,557
496,619
819,117
41,493		 544,633
48,014
780,945 504,176
16,687
764,258		 -
504,176
780,945 504,176

Approved by the trustees on 13 May 2021 and signed on their behalf by

Cameron Brown Treasurer

Barbara Monroe Chair

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Compassion in Dying

Statement of cash flows

For the year ended 31 December 2020
Note
21
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash flows from operating activities
Net cash provided by investing activities
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments		 £
340		 £
293,355
340
2020		 £
1,392		 £
104,210
1,392
2019
293,695
516,845		 105,602
411,243
810,540 516,845

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Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

1 Accounting policies

a) Statutory information

Compassion in Dying is a charitable company limited by guarantee and is incorporated in United Kingdom. The registered office address is 181 Oxford Street, London, W1D 2JT.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

c) Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

d) Going concern

Reserves continue to be maintained at a level well within the minimum reserves policy and healthy cash reserves have also been maintained despite the pandemic. In light of this, the trustees consider that there are no material uncertainties about the company's ability to continue as a going concern.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

17

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

1 Accounting policies (continued)

g) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Cost of Raising Funds 3%
Policy, Research and Communication 33%
Information Development 24%
Information Line - Nurses 9%
Peer Navigator 1%
Training 1%
Reaching Communities 11%
Lambeth Care Planning 8%
Governance costs 9%

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

2020 2019
Cost of Raising Funds 4% 5%
Policy, Research and Communication 34% 23%
Information Development 25% 26%
Reaching Communities 12% 12%
Peer Navigator 1%
Training 1% 2%
Lambeth Care Planning 13% 9%
Information Line - Nurses 10% 22%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

18

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

1 Accounting policies (continued)

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £750. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives, using the straight line method. The rate applicable is:

 Office equipment

3 year

l) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

m) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o) Pensions

The charity makes payments to defined contribution pension schemes on behalf of employees. The assets of the schemes are held separately from those of the charitable company in independently administered funds. The pension cost charge represents contributions payable to the funds during the year. The charity has no liability under the schemes other than the payment of those contributions.

19

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

2 Income from donations and legacies

Legacies
Guthman
Barrance
Bluck
Murrell
Struther
Ramsey
Frank
Sutter
Donations
The GW Cadbury Charitable Trust
Elaine Ray
The Hadley Trust
Robert Martin
Joffe Trust
Lunde Trust
Sarah Irving
Swire Charitable Trust
Roger and Jean Jefcote Trust
Bridor
Gunter Charitable Trust
David Milne
Neil Murray
MM Routh
Gift Aid
Total donations
Total income from legacies and
donations
Total legacies
General donations under £1,000
The Bernard Lewis
Family Charitable Trust		 Unrestricted
£
3,750
175,000
20,000
-
-
-
-
275,000		 £
-
-
-
-
-
-
-
Restricted		 2020
Total
£
3,750
175,000
20,000
-
-
-
-
275,000		 Unrestricted
£
170,000
10,000
5,250
1,000
(254)
-		 £
-
-
-
-
-
Restricted		 2019
Total
£
170,000
10,000
5,250
1,000
(254)
-
473,750
Unrestricted
£
1,000
-
250,000
-
-
47,942
10,000
-
-
5,000
1,000
-
1,000
-
-
2,072
37,910		 -
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted		 473,750
2020
Total
£
1,000
-
250,000
-
-
47,942
10,000
-
-
5,000
1,000
-
1,000
-
-
2,072
37,910		 185,996
Unrestricted
£
10,000
5,000
150,000
20,000
2,000
-
10,000
25,000
10,000
-
-
1,000
1,000
1,000
1,000
22,496
94,226		 -
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted		 185,996
2019
Total
£
10,000
5,000
150,000
20,000
2,000
-
10,000
25,000
10,000
-
-
1,000
1,000
1,000
1,000
22,496
94,226
355,924 - 355,924 352,722 - 352,722
829,674 - 829,674 538,718 - 538,718

All 2020 donations and legacies are unrestricted.

20

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

Income from charitable activities:

3
Information development
Dorothy Bishop
Gift Aid
4
Information Line - Nurses
CHK Charities
5
6
Reaching Communities
All 2019 donations were restricted.
All 2020 donations are restricted.
Other Income
All 2020 donations are restricted.
The Sam and Bella Charitable
Foundation
Peer Navigator Project
Other		 Unrestricted
£
-
-
-		 £
10,000
2,579
15,342
Restricted		 2020
Total
£
10,000
2,579
15,342		 Unrestricted
£
-
-
-		 £
10,000
8,829
4,179
Restricted		 2019
Total
£
10,000
8,829
4,179
- 27,921 27,921 - 23,008 23,008
Unrestricted
£
-		 £
-
Restricted		 2020
Total
£
-		 Unrestricted
£
-		 £
50,000
Restricted		 2019
Total
£
50,000
- - - - 50,000 50,000
Unrestricted
£
-		 £
20,000
Restricted		 2020
Total
£
20,000		 Unrestricted
£
-		 £
-
Restricted		 2019
Total
£
-
- 20,000 20,000 - - -
Unrestricted
£
-		 £
10,773
Restricted		 2020
Total
£
10,773		 Unrestricted
£
-		 £
-
Restricted		 2019
Total
£
-
- 10,773 10,773 - - -

Other income related to a grant from the Croydon project in 2020 which was restricted.

7
Unrestricted
£
-
-
-
Lambeth Advance Care Planning Project
National Lottery Community Fund
Total income from charitable activities		 7
Unrestricted
£
-
-
-
Lambeth Advance Care Planning Project
National Lottery Community Fund
Total income from charitable activities		 £
128,315
Restricted		 2020
Total
£
128,315		 Unrestricted
£
-		 £
64,314
Restricted		 2019
Total
£
64,314
- 128,315 128,315 - 64,314 64,314
- 187,009 187,009 - 137,322 137,322

21

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

8a Analysis of expenditure (Current year)

Staff costs (note 10)
Other staff costs
Payable to partners
Office costs
Project costs
Volunteer costs
Seminars, conferences and
meetings
Literature, printing and postage
Web design and hosting
Product Development
Depreciation
Audit, accountancy and
professional fees
Trustee costs
Support costs
Governance costs
Total expenditure 2020		 Cost of
raising funds
£
14,838
-
-
-
4,680
-
-
-
-
-
-
-
-		 Charitable a ctivities


Governance
costs
£
41,025
-
-
-
-
-
-
-
-
-
7,933
3,618		 Support
costs
£
73,564
9,439
-
63,878
-
70
-
1,843
125
-
4,236
2,383
-		 2020
Total
£
511,914
15,918
63,869
84,065
14,760
689
-
2,911
20,810
860
4,236
16,604
3,618
Policy,
research and
communication
£
142,955
-
-
-
9,332
-
-
109
13,974
-
-
-
-		 Information
development
£
106,196
1,287
-
897
-
-
-
959
6,711
770
-
-
-		 Information
Line- Nurses
£
40,391
1,590
-
3,300
-
-
-
-
-
-
-
-
-
Peer
Navigator
£
4,922
3,520
-
-
-
-
-
-
-
-
-
480
-		 Training
£
4,042
-
-
-
-
-
-
-
-
-
-
-
-		 Reaching
Communities
£
49,581
82
-
1,752
328
-
-
-
-
90
-
5,808
-		 Lambeth
Advance Care
Planning
Project
£
34,400
63,869
14,238
420
619
-
-
-
-
-
-
-
19,518
5,264
2,461		 166,370
50,724
20,989		 116,820
37,681
14,738		 45,281
14,332
5,712		 8,922
1,746
1,126		 4,042
1,434
510		 57,641
17,593
7,272		 113,546
12,207
14,325		 52,576
14,557
(67,133)		 155,538
(155,538)
-		 740,254
-
-
27,243 238,083 169,239 65,325 11,794 5,986 82,506 140,078 - - 740,254

22

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

8a Analysis of expenditure (Prior year)

Charitable activities

Lambeth
Policy, Advance Care
Cost of raising research and Information Information Line- What Now Reaching Planning Governance 2019
funds communication development Nurses Project Training Communities Project costs Support costs Total
£ £ £ £ £ £ £ £ £ £ £
Staff costs (note 10) 11,383 62,530 68,457 63,423 - 5,128 35,306 15,421 41,645 51,489 354,782
Other staff costs - - 158 1,344 - 2,122 69 - 6,384 10,077
Payable to partners - - - - - - - 29,517 - - 29,517
Office costs - - 964 5,262 - 424 132 6,482 - 61,548 74,812
Project costs 5,919 5,192 - - - - - 1,221 - - 12,332
Volunteer costs - - - - - - - 69 - - 69
Seminars, conferences and meetings - 25 - - - - - - - - 25
Literature, printing and postage 8,657 20 7,995 - - - 558 - - 4,020 21,250
Web design and hosting - 11,302 15,237 948 - - - - - 81 27,568
Product Development - - 1,704 - - - 700 - - - 2,404
Depreciation - - - - - - - - - 4,236 4,236
Audit, accountancy and professional fees - - - - - - 960 960 7,167 700 9,787
Trustee costs - - - - - - - - 5,440 - 5,440
25,959 79,069 94,515 70,977 - 7,674 37,725 53,670 54,252 128,458 552,299
Support costs 4,821 26,484 28,995 26,862 - 2,172 14,954 6,532 17,638 (128,458) -
Governance costs 5,049 15,380 18,384 13,806 - 1,493 7,338 10,440 (71,890) - -
Total expenditure 2019 35,829 120,933 141,894 111,645 - 11,339 60,017 70,642 - - 552,299

23

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

9 Net income/(expenditure) for the year

This is stated after charging:

This is stated after charging:
2020 2019
£ £
Auditors' remuneration (excluding VAT):
Audit 6,550 6,420

10 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Social security costs
Employer’s contribution to defined contribution pension schemes
Salaries and wages		 2020
£
444,104
44,699
23,111		 2019
£
307,056
31,868
15,858
511,914 354,782

No employee earned more than £60,000 during the year (2019: Nil).

The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel were £218,060 (2019: £161,296).

The charity trustees were not paid and did not receive any other benefits from employment with the charity in the year (2019: £nil). No charity trustee received payment for professional or other services supplied to the charity (2019: £nil).

Trustees' expenses represents the payment or reimbursement of travel, subsistence and accomodation costs totalling £509 (2019: £288). No expenses were incurred by members in 2020 (2019: Nil) relating to attendance at meetings of the trustees.

11 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Outreach
Support
Governance
Information Line -Nurses
Raising Funds
Information Development
Policy, Research and Communication
Peer Navigator		 2020
No.
0.9
10.3
2.7
1.0
1.8
0.2
5.8
0.4		 2019
No.
0.9
9.3
2.7
1.0
1.6
-
5.8
0.4
23.0 21.6

24

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

12 Staff numbers (continued)

The average number of employees full time and part time equivalent during the year was:

Cost of Raising Funds
Policy, Research and Communication
Information Development
Information Line -Nurses
Support
Governance
Outreach
Peer Navigator		 2020
2019
No.
No.
0.18
0.14
3.21
1.70
2.50
2.21
0.80
0.80
1.52
1.18
0.13
-
1.55
1.12
0.10
0.08
9.99
7.23

13 Related party transactions

As explained in the Trustees' Report, the charity works closely with the sister organisation Dignity in Dying (DID). In particular, the charity shares office accomodation and some staff with DID, and DID acts as the charity's payroll agent. There is a related party current account through which these costs are charged - see note 17.

The 2020 time recording exercise resulted in a substantial increase to the 2019 charge to £269,183 (2019: £153,774).

As at 31 December 2020, two of the seven (2019: two of the six) trustees of Compassion in Dying are also a board member of Dignity in Dying. The two organisations have separate chairs and treasurers and any financial transactions between the organisations are negotiated on an arm's length basis.

There were donations received during the year of £2,550 (2019: £3,335) from related parties, including trustees.

14 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

15 Tangible fixed assets

Tangible fixed assets
Charge for the year
Net book value
At the end of the year
At the start of the year
Cost
At the start of the year
At the end of the year
Depreciation
At the start of the year		 Office
equipment
£
12,852		 Total
£
12,852
12,852 12,852
5,295
4,236		 5,295
4,236
9,531 9,531
3,321 3,321
7,557 7,557

25

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

16
Accrued income
17
18a
18b
Net assets at the end of the year
Analysis of net assets between funds (current year)
Prepayments
Net current assets
Accruals
DID current account (see note 13)
Trade creditors
Taxation and social security
Creditors: amounts falling due within one year
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Other debtors
Tangible fixed assets
Net assets at the end of the year
Trade debtors
Debtors		 General
unrestricted
£
3,321
760,937		 2020
£
-
5,207
614
2,756		 2019
£
186
5,815
21,787
8,577 27,788
2020
£
6,905
5,272
20,281
9,035		 2019
£
12,444
5,962
21,465
8,143
41,493 48,014
Restricted
£
-
16,687		 Total funds
£
3,321
777,624
764,258 16,687 780,945
General
unrestricted
£
7,557
124,774		 Restricted
£
-
-		 Total funds
£
7,557
124,774
132,331 - 132,331

26

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

19a Movements in funds (current year)

19a
Movements in funds (current year)
Information Line Fund
Information Line - Nurses
Peer Navigator
Reaching Communities
Total restricted funds
General funds
19b
Information Line Fund
Information Line - Nurses
What Now Project
Reaching Communities
Lambeth Advance Care Planning Project
Total restricted funds
General funds
Total unrestricted funds
Restricted funds:
Lambeth Advance Care Planning Project
Unrestricted funds:
Total funds
Unrestricted funds:
Movements in funds (prior year)
Restricted funds:
Total funds
Purposes of restricted funds
Total unrestricted funds		 At the start
of the year
£
-
-
-
-
-
504,176
504,176
504,176
At the start
of the year
£
-
30,452
-
-
-
30,452
340,105
340,105
370,557		 Incoming
resources &
gains
£
27,921
-
20,000
10,773
128,315
187,009
830,014
830,014
1,017,023
Incoming
resources &
gains
£
23,008
50,000
-
-
64,314
137,322
545,860
545,860
683,182		 Outgoing
resources &
losses
£
(169,239)
(65,325)
(11,794)
(82,506)
(140,078)		 Transfers
£
141,318
65,325
80,214
11,763		 At the end
of the year
£
-
-
8,206
8,481
-
(468,942) 298,620 16,687
(271,312) (298,620) 764,258
(271,312) (298,620) 764,258
(740,254) - 780,945
Outgoing
resources &
losses
£
(138,759)
(111,748)
-
(60,072)
(70,719)		 Transfers
£
115,751
31,296
-
60,072
6,405		 At the end
of the year
£
-
-
-
-
-
(381,298) 213,524 -
(168,265) (213,524) 504,176
(168,265) (213,524) 504,176
(549,563) - 504,176

Information Line Fund

This is funding transferred from reserves as agreed and committed by the trustees and restricted donations for the provision of an End-of-Line Care Information Line, available to the public via a free phone number.

Information Line - Nurses

This is funding for the free nurse-led information line, to support people to consider complex, decisions and to record and share their preferences for their treatment and care.

27

Compassion in Dying

Notes to the financial statements

For the year ended 31 December 2020

Reaching comminities

Through our community engagement we work with communities known to experience health inequalities to ensure that they have access to advance care planning support.

Peer Navigator

The Peer Navigator service supports those affected by a recent diagnosis, or facing important treatment decisions. It provides support from someone who has been through similar experiences, and can help people to come to terms with a new diagnosis and plan next steps, make decisions about complex treatment options and speak to their doctor, family and friends about their diagnosis.

Lambeth Advance Care Planning Project

This project consists of a network of organisations working to make advance care planning accessible for Lambeth’s diverse communities, ensuring that what matters to each person is known about when health decisions need to be made.

21 Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the reporting period
(as per the statement of financial activities)
Dividends, interest and rent from investments
Depreciation on Fixed Assets
Increase in debtors
Increase/(decrease) in creditors
Net cash used in operating activities		 2020
£
276,769
(340)
4,236
19,211
(6,521)		 2019
£
133,619
(1,392)
4,236
4,466
(36,719)
293,355 104,210

22 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

23 Contingent asset

Compassion and Choice in Dying has been notified of a legacy with an estimated value of £650k before costs, which has not been included in income for the year ended 31 December 2020, because neither final estate accounts nor a cash disbursement have been received.

28