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2021-03-31-accounts

Annual report and financial statements For the year ended 31 March 2020

ellenor (Company limited by guarantee) Company No. 06302132 Charity No. 1121561

TABLE OF CONTENTS

Trustees Annual Report 3 - 29
Independent Auditors’ Report 30 - 32
Statement of Financial Activities 33
Balance Sheet 34
Cash Flow Statement 35
Notes to Financial Statements 36 - 53
Our thanks 54

TRUSTEES ANNUAL REPORT

THE YEAR IN NUMBERS

In such an unprecedented year for our local community, we were heartened by the level of continued care we delivered and the financial funds we received from our supporters, during the pandemic.

For the year ended March 2021, it cost us £6.8m to care for and support patients and their families facing life limiting illness. £4.9m of funds was raised through the generosity of local supporters. We are very grateful for this continued local support in a period when raising funds were difficult. Hardest hit by the pandemic were our trading activities, which suffered a 51% (£1.1m) decline in income.

In response to the pandemic, thanks to the hard work of our 170 staff, supported by our volunteers where they were able, we expanded care capacity in some of our services, increased patient contacts and maintained care in others. Despite the challenges, our caring and dedicated teams were always there when needed. The increase in services to patients and their families we delivered during the year was recognised by the additional £2.3m grant support from the Government via Hospice UK. Additional to this, £369k was agreed with our Clinical Commissioning Group to help us support our local health and social care providers during the crisis.

Our Mission

Our Vision

To provide the best hospice care to patients and families. To lead, coordinate and share our expertise to enable the communities that we serve to access care and support in their place of choice, ensuring that they make the most of the time they have.

For all families facing terminal illness to receive the best quality personalised care and support.

Our Values

3,285 new referrals during the year

87% admitted in 48 hrs (target: 85%)

84% died in their preferred place of care (target: 80%)

4,739 total patients across all our services

43,804 contacts made across all community teams (6% more than 2020)

For more information visit www.ellenor.org

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HOW WE DELIVERED OUR CARE DURING THE YEAR

Hospice at Home for Adults

We provided care to adults, assisting, and supporting them and their families to enable them to remain at home in line with their place of choice wherever possible. Support is available 24 hours a day 365 days of the year.

2,097 patients in our Hospice @ Home service.

Care Home Support

We offered support to care home residents, their families and the staff to reduce unnecessary admission to hospital and support end of life care in their place of choice.

Children Services

We offered a children’s service to all ages for children and their families with life-limiting and life-threatening conditions, in Dartford, Gravesham, and Swanley, West Kent and Bexley. We provided clinical nursing support working with children’s and their families at their place of choice, which is often their own home, and provided respite and wellbeing services which included, play therapy, music therapy, counselling, and bereavement support.

10,205 contacts within our Care Home Support Service.

894 respite contacts in our Children Services.

Wellbeing Services

We cared for the whole person to promote wellbeing, offering counselling, therapies, and spiritual support for patients and their families living with a life limiting condition, at end of life and beyond, with the aim of reducing fears and anxieties.

1,211 counselling sessions provided.

Outpatient and Living Well Services

Our team helped and supported patients helping them to make the most of life and to overcome any concerns such as managing symptoms. We provided a variety of therapies to offer relief, enable rehabilitation and to give a chance to meet others.

3,067 telephone and online contacts.

Inpatient Ward

Our Inpatient Ward at Gravesend provided specialist inpatient care for people from the age of 14 upwards, in a reassuring and peaceful environment. The ward offered symptom control, crisis respite and end of life care. The aim of the Inpatient Ward is to provide a home feel for patients and their families and provide support and advice as well as hands on clinical care. During the year we expanded bed capacity to support local hospitals with COVID recovery step-down patients, before their transition back to their homes or care homes.

302 patient admissions to our Inpatient Ward (107 step-down patients).

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TRUSTEES ANNUAL REPORT

CHAIR AND CEO REPORT

2020-21 is a year that gave us uncertainty, where we had to put on hold many of our strategic plans to further develop our care services, infrastructure, and investments whilst we prioritised how we would continue to deliver the vital care to our patients and families and raise the funding to support this. During this uncertain time, what remained certain was the amazing team effort from staff and volunteers, along with the continued generosity of our local supporters. This enabled us to continue delivering our care for people of all ages – babies, children, and adults.

We increased our inpatient beds and patient contacts and provided PPE training to care homes to help our local health and social care providers with fighting this pandemic. We were immensely proud of how quickly our staff and volunteers, regardless of their role, pulled together to find creative ways to adapt our services, fundraising, facilities and resources to ensure our services continued. We were pleased these efforts were recognised in the feedback and support we received from our Clinical Commissioning Group and local hospital trusts, which helped us build stronger collaborative relationships. We plan to use these learnings to further develop our services to reach more of our community, as efficiently as we can. This will form part of our three-year strategic aim to meet the future needs of the community. As we have always done, we will continue to demonstrate the impact we make for patients and families with the funding we receive.

At the end of the year, the pandemic uncertainty and the financial economic challenges that brings, will continue to have an impact on us. Next year, we will also have other pressures, including the growing community need for our services, the national shortage of qualified clinical staff and increasing inflationary costs. We know from this years’ experiences that we have the skilled teams, and loyal local support, to further develop our services, fundraising activities, facilities and technology to reach more patients and families. Our goal is to continue to do this, as efficiently as we can, ensuring that we remain financially sustainable.

We would also like to take this opportunity to thank all the staff and volunteers across the organisation for their contribution in providing outstanding care and for ensuring that our excellent reputation continues during such a difficult year.

Roger Wedderburn-Day Chair of Trustees

Vikki Harding Chief Executive Officer

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TRUSTEES ANNUAL REPORT

HOW DID WE IMPROVE OUR CARE DURING THE YEAR?

What we said we would do?

The unprecedented impact of the Coronavirus pandemic on our care services and finances towards the end of 2019-20 meant we had to re-evaluate our objectives and goals over 2020-21. We must ensure we take urgent action to enable us to continue to deliver our diverse range of services to support our local community, provide additional crisis support to other local health care providers and take appropriate financial decisions to ensure we can sustainably continue to deliver our invaluable care services for years to come.

What impact did we make?

In such a challenging year for us and our local community, we were immensely proud of how all of our teams worked to galvanise together, so quickly, to adapt.

Despite the restrictions where it was very difficult to effectively plan from one week to the next, we prioritised resources and work to ensure that most of our care services were delivered to minimise the impact to our patients and their families. We did this by continually adapting our services throughout this crisis, taking appropriate measures to continue in a safe environment under difficult circumstances.

We went beyond this, by supporting and helping our local health and social care providers by opening crisis inpatient beds to support the transition of 107 patients, from hospitals to care homes or back to their own homes. This resulted in 1,534 extra days of care we delivered.

We also trained local care homes staff in the safe and correct use of personal protective equipment (PPE). We took an active role in regular crisis meetings with all our local health and social care providers to ensure our work was supporting the wider community. This has helped forge closer working relationships and more collaborative working practices. We were particularly pleased with the praise our staff received from our Clinical Commissioning Group, GP Federation and Darent Valley Hospital during the year.

We quickly implemented on-line care services to ensure vital support continued by bringing forward, our IT mobile working strategy and facilities. This ensured our staff and volunteers had the resources to deliver this care in a COVID safe environment.

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TRUSTEES ANNUAL REPORT

What we said we would do?

Following the appointment of Vikki Harding as CEO, at the end of 2019-20 and in reflection of the current crisis, we will review our care services and support functions to ensure they continue to meet the needs of our community, including demonstrating the care that we deliver makes an impact. To support this, we will engage with the local community to identify the future service needs. From this, we will formulate a plan with the Board to improve the future efficiency of our service delivery. We will also improve our brand awareness within our local community so we can raise awareness of the diverse range of services we deliver to reach more people. This will include improvements to our website to make it easier for our patients and their families to find information about our services and for our supporters to know how their support makes a difference.

What impact did we make?

Prioritising resources to deal with the pandemic throughout 2020-21 has meant we have had to put on hold some of the work we had planned. This included improvements to our brand awareness to further demonstrate the impact we make in our local community. We commenced development work on a redesigned website which aimed to provide easier patient and supporter accessibility to enable improved speed of navigation and easier administration to keep our users informed more quickly.

We also started working on improving our key messages so that our local community were clearer about the diverse range of services we provide for all ages. Vision, Mission and Values work started with the input of various internal and external focus groups. These included patients, families, staff, volunteers, supporters and local health professionals to ensure our Vision, Mission and Values reflected our local community’s views. There is more work to do to further improve our brand awareness to support this.

Towards the end of the year, we applied for funding to improve Equality, Diversity, and Inclusion (EDI) throughout the organisation by developing an EDI strategy. This will be an important project for us to ensure we reflect the diversity of our local community with services meeting their needs. It will also ensure staff and volunteers will work in a supportive organisation that respects & celebrates diversity and champions inclusion.

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What we said we would do?

During the year, our retail, events, corporate and community fundraising income streams were hit hard by the lockdowns, social distancing, and restrictions on numbers of people allowed to gather. It was a particularly tough year for our charity shops, with three lockdowns in which all but one of our charity shops remained closed. As a result of this, our total trading income for the 2020-21 was less than half of what it was in the previous year.

Working under the guidance of our new Director of Income Generation, we will further improve the performance of our fundraising and retail activities. We will explore opportunities to reduce costs whilst not reducing productivity. We will do this by reviewing all our departments to implement measures to improve cost effectiveness. We will also continue to review our return on investments, and further look at ways we can improve our reserves in line with our reserve policy. These measures will ensure we remain well placed to continue to deliver our services during uncertain fluctuating economic conditions.

Despite these significant setbacks, we were proud of our fundraising team who worked quickly to prioritise income activities that would maximise support, such as digital fundraising, virtual events and appeals. Although total donated income declined by 12%, this was less than forecasted thanks to these efforts. Spending on charitable activities increased by £225k in comparison to the previous year. This was partly due to the need for additional spending to ensure we had enough resources to implement safe distancing measures and additional mobile equipment to maintain services with the support of home working.

What impact did we make?

The uncertainty of this pandemic year has highlighted the importance of having a robust fundraising strategy that incorporates a diverse range of income streams to mitigate risk.

We continued to work with our Senior Management Teams on initiatives to improve cost effectiveness. Although some of these initiatives were deferred in order to tackle COVID priorities, some efficiencies were realised. These mainly centred around savings made in facility operational running costs, as we switched to more on-line patient and family contacts, rationalised office use and increased virtual fundraising activities. Overall, our expenditure decreased by £143k in comparison to the previous year even though most of our care activities increased.

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What we said we would do?

At the end of 2019-20, due to the impact of the coronavirus we quickly adapted, implementing new initiatives and ways of working to ensure we continued to deliver services without impacting our patient care. In 2020-21 we will continue to expand on this innovation. This will include further investing in improvements to our IT capabilities to provide more support to our teams so they can continue to deliver services more efficiently and enable us to reach more people. This investment will support in reviewing our operations to enable us to fully develop our mobile working.

What impact did we make?

Unfortunately, due to the impact of the pandemic throughout the year, we had to put on hold most of the new initiatives we had started in the previous year. This included adapting our outpatient models of care to improve group participation by offering a more diverse range of activities to address the physical, emotional, and spiritual needs of our patients and their families, as well as carers who require support during challenging times. Whilst we did not manage to implement many of the initiatives we had planned, due to the ingenuity of our clinical staff and volunteers, we quickly adapted to find innovative ways to continue to reach more outpatients online.

To enable this adaption, we had to accelerate parts of our longer-term IT strategic objectives to support more flexible working in our premises or in the community. During the year, we increased mobile IT equipment to staff and volunteers to provide the ability to work from home.

We also increased our WIFI capabilities at our hospice building to improve the contact experience between patients and their families, an increasing imperative during the pandemic. These increased capabilities also helped our staff and volunteers to work more effectively anywhere in the building, which became increasingly important as we needed to implement safe distance working. Other elements of our IT Strategy and capital investment projects were put on hold, until financial impact assessments of the crisis on our reserves and income streams have been completed.

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What we said we would do?

We will continue to explore opportunities with other organisations to see where we can collaborate to deliver care services even more effectively, expand reach and expertise across the region. This will expand on some of the successes we have had during 2019-20 working closely with care homes, local hospital trusts and other organisations to provide training and expertise to improve the delivery of palliative care in our community.

What impact did we make?

A positive outcome, from the tough challenges we faced during the pandemic, was the further improvement of our relationships and collaboration with local health and social care providers. This was evident in our collaboration with local health providers to work on formulating an effective frailty pathway.

The number of patients referred to us with an overarching diagnosis of frailty has risen significantly in the past five years. As providers of palliative and end of life care, we are a critical element in this pathway to support, deliver, and provide high-quality care for these patients. During the year, we worked collaboratively with the GP Federation and Virgin Care UK, Kent and Medway CCG and local care homes, social care providers and voluntary organisations to help set up this important piece of work with the following aims:

We instigated a training programme covering a variety of aspects of palliative and end of life care. This was offered free to all health and social care professionals across Kent and Medway, giving more confidence to provide symptom management and end of life care for their patients and clients. We were then joined in this by other hospices across Kent which resulted in 2,770 staff being trained across Kent & Medway Health & Social Care Services.

We continued to operate a shared caseload with the GP Federation and DGS Health which utilised the ambulance service alerting system (IBIS), in identifying patients for whom hospital admission can be avoided. This participation played an important role in supporting local hospital trusts in preventing unnecessary hospital admissions during the pandemic.

We were part of the COVID Response team ensuring patients identified as palliative or end of life received care that provides the best support to patients and families as possible. Our increased collaboration with local health service providers during the COVID crisis to improve end of life care provision in Kent has been recognised by our Clinical Commissioning Group.

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YOUR VOICE - PATIENT AND FAMILY FEEDBACK

In such a tough year for both our patients and their families we are consistently motivated by the amount of heartfelt feedback we received across our services. Below are just a few of the huge number of “thank yous” we have received from the families we have supported during the year.

“Dear [x], excuse me for addressing you in this familiar way but then again when you walk through the doors you feel part of this wonderful family. I know I have experience many years as a volunteer and now as a patient and I cannot thank you all enough. I am enclosing my cheque £50. Its not a lot but I know it all helps. Thank you for your write up full of information as how your managing and what a wonderful idea to make contact via the telephone. I can tell you it make a big difference to me and honestly keeps me going knowing someone cares for you. After being a volunteer I became a patient following my operation and I felt low then and loved every moment being able to talk to someone. The same applies each week when I hear that voice from someone at ellenor . I can tell you this lockdown with no family now has been dreadful. You must speak to someone who is understanding of the loneliness and emptiness of life and the fear at my ages of losing my mind - so you can see how much these sessions mean to me as I only speak for myself being a baby. I think I must end this thank you letter before I lose you. Keep up all the good work. Thank you all - thank you for caring.”

“First bereavement call to X. She wanted me to pass on a special message of thanks to you all by name for all your love, care and support, for being attentive to all X needs and for never giving up on him, she said you gave me my son back for another 4 years. He had such a beautiful relationship with the ellenor of which she will be forever grateful.”

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“[My daughter] is really benefiting from the sessions. As she’s non-verbal it’s a lovely way for her to express herself and great for stress relief and unwinding. I find after every session she is very chilled out and relaxed.”

“Dear Sally,

Thank you - two words that can’t always convey how much your help has meant to me. It was two other attendees’ suggestion that I came along to the Relaxation and Meditation classes at ellenor Gravesend. I found them so helpful in coping with what is a very stressful time. It got me out of the house and away from the telephone when I was trying to deal with my feelings. It meant that I had switch off time for me. The whole experience was wonderful and so helpful. When I could not attend the sessions I was really upset. You did not give up on me though. You have phoned me for a chat and sent me a meditation tape which has helped so much. You also sent me an aromatherapy stick which, when I am finding it difficult to cope, I can shut my eyes and waft under my nose. We often don’t get the chance to thank people for their kindness and to let them know that their kind deeds and giving up their precious time means so much. Hence this email.”

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“I will never forget the support my family got from ellenor when they needed it most: “The nurses make that place magical because they are always there, and they are so lovely. They support everyone, young and old. They supported not just my mum when she was ill, but our whole family. I had music therapy, which was good. I don’t play instruments, really, but it didn’t matter - you can play whatever you want and get your emotions out, with no-one judging you.”

“Brother of patient approached me to thank me personally for arranging a movie night with Pizza’s for his sister and her son’s on her birthday, and for decorating her room and making her last birthday so special, he said the family are eternally grateful for helping them make those memories for them.”

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OBJECTIVES AND PLANS FOR NEXT YEAR

The following plans for 2021-22 reflect a strategy to concentrate on priority areas and to improve efficiency to enable us to continue to demonstrate impact in the delivery of our vital care services in a sustainable manner. These strategic objectives represent that our patients, their families, supporters, staff, and volunteers are at the heart of everything we do.

Identify a clear vision, mission, and 3-year strategic plan (2022-25)

Sustainability of income and growth to strengthen our financial position and ellenor’s future

Background

Following a challenging year, we have had to take immediate action to prioritise all our resources and plans to ensure we continued to deliver our care services, and support our local community, during the pandemic.

This resulted in our longer-term vision, mission and strategic plans being put on hold. As our local community starts opening with less restriction, we are at point where we can reflect on the delivery of our care during this time and how we improved our strong collaboration with local health providers to work more effectively together.

What we will do?

These Covid 19 pandemic learnings and ongoing impacts we will now take forward to review all our care provision, our current mission and vision to ensure it is aligned to the local health economy and meets our community needs. The outcome of this review, in conjunction with our Board and Senior Managers, will result in a revised ellenor vision, mission statements and 3-year strategic plan to meet the future needs of the community whilst maintaining financial sustainability.

Background

We were proud of how everyone pulled together, quickly adapted, and supported each other during the pandemic to ensure we continued to deliver services sustainably. However, as government’s financial support reduces and pressures on our services continue, it is vital that sustainability and strengthening our long financial position remains a key objective. It is also important that we continue to demonstrate to our local community that the generous financial support they give us is making an impact and offering a valued return.

What we will do?

To support achieving this objective, we will work during the coming year in the following areas:

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Develop & commence an Equality Diversity & Inclusion (EDI) strategic plan to address the equality & diversity shortfalls within the organisation

Innovation to increase productivity and efficiency whilst maintaining robust governance and best practice

Background

Background

An area of the charity that needs to be addressed and will be a key objective in the coming year is improving the organisation’s equality, diversity, and inclusion. The Board and Senior Management team have recognised that our structures could do more to reflect the diversity of our local community in which we operate, and services need to meet the needs of those who need them.

This pandemic crisis has demonstrated our need to quickly adapt our work across all our teams to find new ways of efficiently delivering our care services and raise funds. We now want to embrace this learning in the coming year to further innovate to grow our reach, raise more funds and further improve our governance to ensure best practice to demonstrate our impact in our local community.

What we will do?

What we will do?

To meet this objective, we will start working in the year on the following:

To achieve this, we will work on the following objectives:

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STRUCTURE, GOVERNANCE AND MANAGEMENT

ellenor is a charitable company limited by guarantee (company number 06302132), incorporated on 4 July 2007, and registered with the Charity Commission, in England and Wales, as a charity on 9 November 2007 (charity number 1121561). Our registered office is at Coldharbour Road, Gravesend, Kent, DA11 7HQ. We are governed by our Articles of Association which were updated in 2017. The hospice care and support we provide is completely free.

ellenor is an independent charity working in a wide and diverse region of North West Kent, South West Kent and Bexley. ellenor group has two subsidiaries. Ellenor Lions Hospices Trading Limited (registered number 5985820) which conducts the trading elements of the charity, mainly through the sale of new goods from ellenor ’s charity shops. The other subsidiary is Ellenor Lions Hospice Lottery Company Limited (registered number 03116416). The principal

activity of this company is to raise funds for the charity through the administration of a lottery. The distributable profits of the two subsidiary companies are gift aided to the charity at year end.

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How are we governed

The charity is ultimately governed by our Board of Trustees which meets on a quarterly basis to set and review the strategy of the charity. The Chief Executive is appointed by the Board and has delegated responsibility for the day-to-day management of the charity with the support of the Executive Management Team.

The Board of Trustees is fully committed to the financial stewardship, quality, and safety of the charity.

The organisation has a well-established governance structure, with members of the Board having an active role in ensuring that the hospice provides a high-quality service in accordance with its Statement of Purpose. Under ellenor ’s articles, the Board has delegated some of it powers and responsibilities to Committees. The minutes of all Committee meetings held are shared with all Board members via papers submitted at each Board meeting to ensure full transparency of this delegated authority. The Board and each Committee meeting have Terms of References that are annually reviewed to ensure they are fit for purpose.

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Committees

All committees are chaired by a trustee with a quorum of at least two trustees in attendance at every meeting. The committees are well established to monitor and scrutinise services. The membership of Committees also consists of Senior Management and advisory expertise in the form of honorary members where appropriate.

The regular committees held each quarter are:

Trustees

ellenor ’s trustees are the directors of the hospice for the purposes of the Companies Act 2006. ellenor provides trustee Indemnity Insurance cover each year. Trustees must retire from their office at their third anniversary. Retiring trustees can be reappointed for a second three-year term and, but only under exceptional circumstances approved by the Board, for a third term.

Our risk register is now an agenda item at each Board meeting, as it was agreed this is an area where all Board members need to have more detail. A member of the Board scrutinises the detailed risk register with the CEO and Finance Director and then presents back to the Board at each meeting.

The charity’s trustees and executive team regularly review the skills and capabilities of the Board. Various recruitment methods are used to ensure the charity attracts a good selection of candidates. One of the priority targets in recruiting new trustees is to ensure the Board reflects the diversification and ethnicity of our local community. This objective will form part of the Equality, Diversity & Inclusion Strategy that is being project led this coming year. The trustees also aim to ensure the Board has a broad range of skills and experience to scrutinise and advise on the charity’s wide range of activities.

Prior to election, new trustees are given an induction and serve a probationary period. The trustees are managed by the Chair, Roger Wedderburn-Day, and he is supported by Kerry-Jane Packman as Vice-Chair. During the year, there were thirteen trustees serving on the Board and ten by the end of the year. To ensure continuation of good governance and to add new member scrutiny, the charity will embark on a trustee recruitment campaign in the year 2022/23.

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Trustees serving during Roger Wedderburn-Day (Chair)
the year Bryan Harris
Jan Stanton
Kerry-Jane Packman (Vice-chair)
Glynis Rogers (Resigned 14 September 2020)
Ann Barnes
Mary Kirk (Resigned 6 September 2021)
Serena Cooper (Resigned 14 September 2020)
Peter Shotter
Shaminder Bedi
Nigel Springhall
Vicky Heath (Appointed 6 April 2020)
Sarah Thurgood (Resigned 5 February 2021)
Trustees serving post Manjit Atwal (Appointed 23 August 2021)
year end
Company Secretary Tim Hammond
Key Management Chief Executive Vikki Harding
Director of Care Linda Coffey
Director of Income Generation Ben Alonso
Director of Finance & Resources Tim Hammond
Director of Human Resources Natalie Webb

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Pay policy

We seek to ensure that all employees receive appropriate pay and reward for their work, taking into account the financial resources available. All decisions about pay are taken according to the principles of equal pay for work of equal value. We aim to reward people fairly and equitably and to recognise individually the contribution which each person makes towards our success. We want to ensure accountability, transparency, objectivity, and equality of opportunity. Independent external benchmarking studies are sought to compare market conditions.

Money available for pay reviews takes into consideration the financial position of the charity during the year and the likely financial position in subsequent years via the charity’s budget approval process. The budgeted pot of money available to fund pay proposals is approved by the Board and recommended by the People Committee. The Board delegates responsibility for individual non-executive pay proposals to the executive team and the head of the department for the senior manager of the relevant team.

The Board delegates responsibility for setting executive pay to a panel of the People Committee comprising trustees only with external benchmarking provided by the HR Director and/or independent external reviews commissioned. With Board approval, during the year, work began on amending our current pay policy to ensure staffing pay structures remain fair and competitive. The objective of any changes is to ensure the charity continues to remain attractive in recruiting and retaining staff, particularly clinical staff where there is currently a national shortage. This pay policy update will be ratified by the Board next year.

Governance

The Board oversees the stewardship and monitoring of the charity’s governance systems, processes, and reporting. The Board delegates the day-to-day governance to the Senior Information Risk Owner (SIRO). SIRO forms part of the CEO’s responsibilities. To support good governance and best practice, the SIRO has support from a Caldicott Guardian (Director of Care). To further improve our governance practices and policies, we recruited a new Head of Governance, Compliance and Projects to ensure we have a dedicated lead in these important areas for the charity. This role also incorporates the responsibilities of the Data Protection Officer and the Health & Safety lead for the charity.

An Information Governance meeting and a Governance & Compliance Panel had monthly meetings with participation from a diverse cross section of department leads to discuss in detail the day-to-day operational governance of the charity and create an action list to make further improvements.

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Fundraising Regulation

The CQC reported:

The Finance & Income Generation Committee and the Board of Trustees have oversight of the organisation’s compliance with fundraising regulation and receive regular reports on this matter. We will continue to adhere to the code of fundraising practice issued by the Institute of Fundraising. We are a paid-up member of the new Fundraising Regulator.

During the year, no supporters contacted us via the fundraising preference service to ask for their contact details to be removed.

Care Quality Commission

As a health provider we are required to be registered with the Care Quality Commission (CQC) and are currently registered to carry out the following regulated activities: Treatment of disease, disorder or injury.

The Care Quality Commission has not taken any enforcement action against us during 2020-21. We have not participated in any special reviews or investigations by the CQC during this reporting period.

Our last on-site inspection by the CQC was announced and carried out on 25-27 July 2017.

Outstanding .

With the suspension of the CQC routine inspection programme during COVID a telephone review was carried out on 8th March 2021 and the following wording has been added to the CQC website in relation to ellenor :

“We carried out a review of the data available to us about Ellenor Gravesend on 05-08-2021. We have not found evidence that we need to carry out an inspection or reassess our rating at this stage.

This could change at any time if we receive new information. We will continue to monitor data about this service.” (Care Quality Commission)

Is the Service Safe? Good
Is the Service Effective? Good
Is the Service Caring? Outstanding
Is the Service Outstanding Outstanding
Is the Service Well-led? Good

The last CQC inspection full report can be found at:

www.cqc.org.uk/sites/default/files/new_reports/INS2-2810386868.pdf

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Internal Audit

Charity Shop Audits

We regularly undertake audits of our services against national or local standards. All the local audits are taken to monitor and to improve clinical practice. These audits include medication and patient falls audits and are detailed in our Quality Account.

Our current Auditors, Haysmacintyre, as part of their statutory audit review, annually visit a sample of our shops and report to Trustees as part of their Audit Findings Report. However, due to COVID restrictions, this was postponed and will now be conducted in Autumn 2021. An interim Audit Findings Report will be sent to Trustees for comment shortly after these visits.

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

STATEMENT OF TRUSTEE’S RESPONSIBILITIES

The trustees, who are also directors of ellenor for the purpose of company law, are responsible for preparing the Trustees’ Report and the accounts 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 and not approve the financial statements unless they are satisfied that the financial statements give a true and fair view of the state of the affairs of the Charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the year then ended.

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and 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.

In preparing financial statements which give a true and fair view, the trustees should follow best practice and:

Each of the trustees, who held office at the date of approval of this Trustees’ Report, has confirmed that there is no information of which they are aware which is relevant to the audit but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are made aware of such information.

Audit

Haysmacintyre LLP have expressed their willingness to continue in office, and will be deemed reappointed for the next financial year in accordance with section 487(2) of the Companies Act 2006, unless the company receives notice under section 488(1) of the Companies Act 2006.

Approved by the trustees on 6 September 2021 and signed on their behalf by:

AR Wedderburn-Day

Roger Wedderburn-Day Chair of Trustees

Page 22

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

RISK

During 2020-21 we reviewed our risk register reporting and process with an external risk management expert to ensure it meets best practice and good governance. Following this exercise, we updated our reporting format and processes to a single Board risk register derived from risk registers under each directorate.

The trustees regularly review the risks faced by the charity to develop proportionate controls and deliver on the charity’s strategic aims. We operate a single working Board Risk Register which is regularly appraised, and the level of risk is assessed by the trustees and Senior Management Team. The Risk Register follows the Charity Commission CC26 guidance and principles on managing risks.

The trustees have reviewed our financial position and financial forecasts, considering the levels of investment reserves and cash, and the systems of financial control and risk management. The trustees believe that we are well placed to manage operational and financial risks successfully. Accordingly, they consider that the charity has adequate resources to continue in operational existence for the foreseeable future as a going concern.

During the year the major risks identified and reviewed by the Trustees included:

Risk – Not enough reserves or cash flow to sustainably operate or appropriately invest in services and infrastructure

The unprecedented crisis during the year resulted in the charity prioritising actions to ensure we can continue to deliver our crucial care services, supporting our local health providers whilst maintaining financial stability during uncertain times.

Existing controls – In such a challenging and unpredictable year for our fundraising, the trustees and senior management team remained vigilant to monitor the balance of increasing our care capacity verses the impacts the pandemic had on our cash flows and reserves.

To support this, we prioritised elements of fundraising that would be less impacted by the crisis and have higher returns on investment, such as appeals.

We ensured, despite the pandemic, that we continued to implement our fundraising strategy to increase our net income from our fundraising activities. We also maximised our care capacity, during these difficult times, to fulfil the criteria of the government’s grant support for hospices to support the local health economy during COVID. At the end of the year our free reserves were £5.6m. At this level of reserves, the trustees feel the charity is well placed to manage more unpredictability and challenges that lie ahead from the likely continued impacts from the COVID 19 virus on our fundraising, the withdrawal of government support, and the lack of inflationary uplift from our CCG grants.

Risk – Increased demand for services and demographic changes in our catchment area.

Throughout the year, particularly emphasised by the unpredictability of the pandemic, there has been increasing demand for our services. Therefore, there is a risk that our resources cannot cope with this demand.

Existing controls – To mitigate this, we work collaboratively with other hospices, health providers and commissioners to ensure shared support continues. We also continue to review our service provision for all care services to ensure that they are delivered efficiently without any loss of quality. Our CEO and Director of Care are part of Dartford Gravesham & Swanley whole systems provision for COVID. This will enable us to track the effects and predictions for long COVID. We continue to be member of Children Hospices Across London (CHaL), Hospice UK and other various external networks to ensure we work together to support shared practices and concerns. We have regular review meetings and reporting with our local Clinical Commissioning Groups (CCG’s) to highlight service demand pressures.

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

Risk - Unable to recruit or retain key staff and volunteers

The pandemic has further exasperated an already prevalent issue, that there is a national shortage of qualified trained clinical staff.

Existing controls – during the year we started work to review and benchmark our clinical pay policy structures and terms to ensure we remain competitive to retain and recruit staff who provide our vital clinical palliative care expertise every year.

Although, due to COVID, we were unable to do as much as we would have of liked, we did start working to further improve our recruitment and volunteer strategies, two important areas for the charity to sustain our most important asset, our staff. To emphasis their value, we also reviewed our staff core values to ensure we communicate and practice the overarching charity strength that people are at the heart of everything we do.

However, despite these measures, towards the end of the year, the difficulty of recruiting clinical staff started to impact our ability to safely resource all of our Children Services. We therefore started discussion with our commissioners regarding whether we could continue to provide a safe children’s service across Dartford, Gravesham, and Swanley, West Kent and Bexley.

Risk – changes to the environmental conditions makes it difficult to maintain services - Brexit, Inflation, minimum wage, pensions, health pandemics.

Existing controls – We ensure any known future inflationary government proposals form part of our budgeting and financial planning process. We work with our Clinical Commissioning Groups (CCGs) to ensure Brexit plans remain in place to maintain supplies. We have also set up an internal working group with various key departments to evaluate Brexit risk and ensure contingency plans are in place if services and supplies are impacted.

Page 24

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

Financially, the year 2020-21, was unpredictable and unprecedented as COVID 19 continued to affect our community and restrictions impacted our normal activity. Hardest hit by these pandemic restrictions was our charity shops with £1.1m less income raised than in the previous year. This impact was also felt in many other fundraising activities, particularly events, community, and corporate fundraising. Total donated income declined by £238 thousand.

With these unpredictable income setbacks, we were thankful for the Government support via Hospice UK and extra income received from our Clinical Commissioning Group for opening extra crisis step-down beds. This additional income meant we were able to expand and maintain our care services by increasing bed capacity and community contacts during the year. This in turn supported our local health providers during some extremely challenging clinical pressures. We were also extremely grateful for the continued generosity of our local supporters, especially in these difficult times, who helped make our appeals during the year successful. In conjunction with increased legacy income (£902 thousand of which was accrued), we ended the year raising total income of £10.3m.

To increase and maintain our care capacity during the year required an increase in resources, particularly our charitable activity expenditure which increased by £225 thousand. However, despite the hurdles, all our teams worked extremely hard to maximise the delivery of care as efficiently as they could in the circumstances, be this face to face or on-line. This, along with expenditure savings made from the closure of shop premises due to restrictions and other operational savings as we adapted to a hybrid (hospice and home) model of working, helped reduce total spending by £143 thousand.

HIGHLIGHTS 2021

£10.3 million in total income raised during the year aided by increased charitable income, legacy income and Covid funding to support maintaining care capacity.

Reduced total costs by £143 thousand – mainly result of premises operating costs savings due to facility closures during lockdown.

Increased free reserves, due to investment spending being put on hold to prioritise care during pandemic and needed for likely future financial uncertainty.

Our charity shops, fundraising events, community, and corporate activities significantly impacted by pandemic.

One of the few positives during the pandemic was that we could develop and take forward some of these efficiency learnings to enable us to reach more of our patients and families who may not have previously been able to access our full range of services. Despite these efficiencies, there remains other cost pressures facing us, that have been exasperated during this crisis. The national shortage of qualified clinical staff has been a particular pressure, resulting in increased costs from recruitment and the use of agency and locum staff. Although the charity average number of employees fell during the year, charity total staff costs increased slightly.

Page 25

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

FINANCIAL PERFORMANCE

Overview

The Consolidated Statement of Financial Activities (SOFA) on page 33 reports a surplus for the year of £3,534k (2020: surplus £564k). Our income for the year, excluding net gains on investments, totalled £10.3m (2020 £7.5m).

The main reason for the income increase is a combination of increased legacy income, charitable activity funding and COVID grant funding to support maintaining care activities during the crisis. Other income also increased due to insurance claims made during the year due to business interruption. Our expenditure for 2021 was £6.8m (2020, £6.9m).

There was an increase in the spend on charity activities during the year to provide additional resources to increase care capacity during COVID.

However, there was a decrease in spend on raising funds in the year mainly due to operational premises running cost savings made when our charity shops were required to close.

How was the money spent?

£’000
Cost of voluntary income £509
Charitable activities £5,060
Shops and lottery £1,200
Investments and other £10

Page 26

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

How we raised income?

£’000
Donations and legacies £3,836
NHS and local authorities £2,370
Shops and lottery £1,106
COVID grant funding £2,665
Investments and other £335

In 2021 for every £1 spent on fundraising* £7.53 was raised for the charity.

*excludes trading activities

Excluding the unique COVID grant funding received during the year. 69% of our total income comes from voluntary income, trading activities and investments.

In an extremely tough year for our local community, we were astounded by the continued support we received from our local supporters who raised £4.9m from donations, legacies and trading activities.

Including legacies and excluding trading activities for every £1 spent on fundraising £7.53 was returned to the charity. This increased return was helped by our work to control the costs of generating voluntary income during a period when raising funds was particularly challenging because of COVID (costs of generating voluntary income fell by 11%). It was also helped by a 156% increase in legacy income.

Income from Charitable Activities increased by 18% predominantly as result of increased funding received from our Clinical Commissioning Group to provide extra bed capacity in our inpatient ward to support local health providers with COVID patients.

----- Start of picture text -----
31%
Only 31% of our income
comes from the NHS and local
authorities.
----- End of picture text -----

*Excluding Government COVID Grants

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

RESERVES

Policy

The trustees have agreed a reserves policy with a target to have enough free reserves to cover at least 6 months of the charity’s operating costs. The trustees believe this level of funds is necessary to ensure an uninterrupted provision of its charitable activities due to the unpredictable nature of the charity’s incoming funds.

Whilst the trustees and the Senior Management Team are confident that the organisation has good internal management of cash flow and budgetary processes, the timing of incoming funds into the charity is always difficult to predict due to their nature.

The trustees and Senior Management monitor and review cash reserves on a weekly basis. We rely predominantly on incoming funds from voluntary income through fundraising.

The receipt of certain elements of this type of income, such as legacies and general donations, can be hard to predict and forecast, therefore the charity requires cash reserves to maintain working capital and smooth out these fluctuations.

Funds Analysis
Total Funds of Group
Less: restricted funds
Unrestricted funds
Less: designated funds
Free reserves
Months cover		 2021
£’000
10,520
1,237
9,283
3,715
5,568
9.9		 2020
£’000
6,985
1,262
5,723
2,333
3,390
5.9

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

TRUSTEES ANNUAL REPORT

Reserves during the year

During the year, the charity had £10.5m in funds, of this £1.2m is restricted and £3.7m has been designated for replacing end of life fixed assets and to support the 1st phase of developing our hospice building at Gravesend to improve our outpatient facilities. The remaining funds of £5.7m were free reserves. These free reserves equated to just under 10 months cover of the total spend (2020: 6 months).

At this point in time, where there remains significant uncertainty regarding any future disruption and economic fallout that could be caused by more virus surges, the trustees were reassured that the level of free reserves has increased during the year. This will support the charity to help manage these uncertain periods without significant disruption to our care service delivery.

The balance of our year end reserves now means that we can restart some of the infrastructure investment projects which we put on hold during the year to ensure we prioritised tightly controlling spend to manage financial uncertainty during the pandemic. These projects include investment in IT to further support our staff and volunteers in having more agile technology to support the care they provide throughout our community.

To carefully manage cashflows during the pandemic we also delayed the work on developing the design of the new outpatient facilities at our hospice in Gravesend. This work was restarted at the end of the year.

Page 29

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ELLENOR

Opinion

We have audited the financial statements of ellenor for the year ended 31 March 2021 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Parent Charitable Company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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 charity/group 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 the group’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.

Other Information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ELLENOR

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 group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the strategic report and the directors’ report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 22, 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 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 group’s and the parent 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 group or the parent 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 is detailed below.

Page 31

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ELLENOR

Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to compliance with regulatory requirements of the Care Quality Commission, Charity Commission, employment law and health and safety regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such the Companies Act 2006, the Charities Act 2011, the Statement of Recommended Practice for Charities (SORP 2015) (Second Edition, effective 1 January 2019), payroll taxes and VAT.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to recognition of income and management bias in certain accounting estimates.

Audit procedures performed by the engagement team included:

A further description of our responsibilities for the audit of the financial statements is located 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.

Siobhan Holmes (Senior Statutory Auditor) For and on behalf of Haysmacintyre LLP, Statutory Auditors

10 Queen Street Place London EC4R 1AG

Date: 14 October 2021

Page 32

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

INCOME FROM:
Donations and legacies
Charitable activities
Services for families facing terminal
illness
Other trading activities
Subsidiary retail shops and lottery
Charity retail shops
Total trading activities
Investments
Other income – sundry
Other income – Covid grant funding
Total other income
Total income
EXPENDITURE ON:
Raising funds
Fundraising and trading activities
Charitable activities
Services for families facing
terminal illness
Other
Total expenditure
Net gains/(losses) on investments
Net movement in funds
Funds brought forward
Funds at 31 March 2021
Notes
2
3
8
4
11
7
 Restricted
Funds
£
229,320
953,036
-
-
3,606,233
1,417,433
711,547
394,994
Total
2021
£
3,835,553
2,370,469
711,547
394,994
Total
2020
£
2,753,031
2,008,339
883,109
1,368,717
Unrestricted
Funds
£
-
-
-
2,277,265
1,106,541
30,554
304,663
387,392
1,106,541
30,554
304,663
2,664,657
2,251,826
147,409
49,612
275,000
2,277,265
692,055
2,969,320
324,612
3,459,621
6,852,816
10,312,437
7,485,217
-
3,484,380
-
1,709,255
1,575,352
9,594
1,709,255
5,059,732
9,594
2,084,148
4,834,350
2,809
3,484,380
-
3,294,201
448
6,778,581
448
6,921,307
392
(24,759)
1,262,097
3,559,063
5,723,322
3,534,304
6,985,419
564,302
6,421,117
1,237,338
9,282,385
10,519,723
6,985,419

The notes on pages 36 to 53 form part of these financial statements The statement of financial activities includes all gains and losses recognised in the year. All amounts derive from continuing activities.

Full comparative figures for the year ended 31 March 2020 are shown in note 24.

Page 33

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

CONSOLIDATED AND CHARITY BALANCE SHEETS

FIXED ASSETS
Tangible fxed assets
Investments
Investment Properties
TOTAL FIXED ASSETS
CURRENT ASSETS
Stocks of goods for resale
Debtors
Cash at bank and in hand
TOTAL CURRENT ASSETS
CREDITORS: amounts falling due
within one year
NET ASSETS
FUNDS OF THE CHARITY
General funds
Designated funds
Restricted funds
TOTAL CHARITY FUNDS
Note
10
11
11
12
13
14
16
17		 2021
£
2,909,392
14,513
552,500
2020
£
3,100,598
14,065
552,500
2021
£
2,909,392
14,515
552,500
2020
£
3,100,598
14,067
552,500
Group
Charity
3,476,405
3,667,163
3,476,407
3,667,165
19,526
2,731,971
4,848,094
24,447
1,001,144
2,947,244
-
2,968,439
4,579,871
-
1,464,044
2,436,042
7,599,591
(556,273)
3,972,835
(654,579)
7,548,310
(497,490)
3,890,086
(594,439)
10,519,723
6,985,419
10,527,227
6,972,812
5,567,718
3,714,667
1,237,338
3,389,847
2,333,475
1,262,097
5,575,222
3,714,667
1,237,338
3,377,240
2,333,475
1,262,097
10,519,723
6,985,419
10,527,227
6,972,812

The charity net movement in funds for the year ended 31 March 2021 is a surplus of £3,554,415 (2020: surplus £564,303)

The Accounting Policies and notes on pages 36 to 53 form part of these Accounts.

The Accounts were approved and authorised for issue by the Board on 6 September 2021 and were signed below on its behalf by:

AR Wedderburn-Day

…………………………………

Roger Wedderburn-Day Chair of Trustees

Page 34

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

CONSOLIDATED STATEMENT OF CASH FLOWS

Cash fows from operating
activities
Cash fows from investing activities
Purchase of tangible fxed assets
Sale of Investments – Dartford building
Cash provided by (used in)
investing activities
Increase (decrease) in cash and
cash equivalents in the year
Cash and cash equivalents at the
beginning of the year
TOTAL CASH AND CASH
EQUIVALENTS AT THE END OF
THE YEAR
Note
20		 Group
£
1,945,922
Charity
£
2,188,901
Group
£
1,526,696
Charity
£
1,194,768
2021
2020
(45,072)
-
(45,072)
-
(448,075)
1,400,000
(448,075)
1,400,000
(45,072)
1,900,850
2,947,244
(45,072)
2,143,829
2,436,042
951,925
2,478,621
468,623
951,925
2,146,693
289,349
4,848,094
4,579,871
2,947,244
2,436,042

Page 35

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

appraised contingency measures including where necessary, implementing an emergency appeal, a further continuation of cost efficiency savings over the next few years, maximising freehold investment potential and ensuring ellenor applies for all appropriate funding support available.

Statement of Compliance

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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

ellenor meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Although the pandemic and uncertainty in the UK economy make forecasting with a degree of certainty a challenge, the trustees are satisfied that the senior management’s future plans and measures will result in enough group reserves and investments to cope with the economic uncertainty.

As the near future currently remains volatile the Finance and Income Generation Committee will continue to monitor the going concern basis of the charity throughout the year. This includes working closely with the directors of Ellenor Lions Hospices Trading Limited to ensure the subsidiary returns to profits in the near future and taking appropriate action where it does not.

Income recognition

General information

The charity is a private company limited by guarantee, incorporated in England and Wales (company number 06302132) and a charity registered in England and Wales (charity number: 1121561). The charity’s registered office is shown on page 16.

Preparation of accounts on a going concern basis

The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. The review of our financial position, reserves level and future plans gives Trustees confidence the charity remains a going concern for the foreseeable future. A two-year forecast and going concern statement have been prepared, appraised, and approved by the trustees at the Board meeting when these accounts were signed.

The going concern statement and cash flow forecasts included worst case scenarios, including the possibility of future lockdowns and possible impacts of inflation. The trustees also

All income is recognised once the charity has entitlement to income, it is probable that income will be received and the amount of income receivable can be measured reliably.

Donations and legacies

Donations in cash and gifts are included in full in the Statement of Financial Activities when there is entitlement, probability of receipt and the amount of income receivable can be measured reliably.

Gifts in kind

Gifts in kind represent assets donated for distribution or use by the charity. Assets given for distribution are recognised as income only when distributed. Assets given for use by the charity are recognised when receivable. Gifts in kind are valued at the amount actually realised from the disposal of the assets or at the price the charity would otherwise have paid for the assets.

Page 36

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

Grants

Expenditure

Grants are recognised in full in the statement of financial activities in the year in which the charity has entitlement to the income, where grant conditions have been met, the amount of income receivable can be measured reliably and there is probability of receipt.

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:

Income from charitable activities

Income from charitable activities is recognised as earned as the related services are provided. Income from other trading activities is recognised as earned as the related goods are provided.

Investment income

Investment income is recognised on a receivable basis once the amounts can be measured reliably.

Retail grants (other income)

The government and local authorities announced several grants during the year in support of COVID 19 including the retail, hospitality and leisure grant fund (RHLG) and Hospice UK grant to maintain capacity. These grants do not have any performance related conditions attached and are designed to provide immediate financial support. Under FRS 102, a company is required to recognise income where there is evidence of entitlement, receipt is probable and its amount can be reliably measured. In the case of government grants, this is when there is reasonable assurance that the entity will comply with the conditions attaching to these grants and the grants will be received.

Entities became eligible for RHLG grants based on rateable value in April 2020. For the Hospice UK Grant this was based on care Capacity. As the Company met the eligibility requirements and intended to participate in these schemes, we can confirm that the total of these grants of £2,664,657 from this scheme has been correctly recognised as income for the year.

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

Expenditure is 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 based on staff time attributable to each activity.

Allocation of costs

Staff costs are allocated between direct charitable expenditure and support costs based on the time spent on these activities. Other costs are allocated directly to the relevant heading.

Operating leases

Rental charges are charged on a straight line basis over the life of the lease.

Donated Goods

The Trustees consider that the valuation of goods donated for resale at the point of receipt is impractical, due to the high volume of low value items and the administrative costs involved in valuation. Goods donated for resale are therefore recognised in the accounts at the point of sale.

Page 37

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

Investments

Creditors and provisions

Investments are a form of basic financial instruments and are initially shown in the financial statements at market value. Movements in the market values of investments are shown as unrealised gains and losses in the Statement of Financial Activities.

Profits and losses on the realisation of investments are shown as realised gains and losses in the Statement of Financial Activities. Realised gains and losses on investments are calculated between sales proceeds and their opening carrying values or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

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.

Stock

Stock is valued at the lower of cost or net realisable value.

Funds

Unrestricted funds are donations and other income receivable or generated for the objects of the charity.

Fixed assets

Fixed assets are stated at cost or deemed cost (donated valuation at estimated fair value) less accumulated depreciation and impairment losses. Assets costing more than £500 are capitalised.

Depreciation is calculated to write off the costs of the fixed asset by equal instalments as follows:

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

Restricted funds are those funds which are to be used in accordance with specific instructions imposed by the donor or trust deed.

Employee benefits

Short term benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS 102.

Financial instruments

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.

Pension scheme

ellenor operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held independently from those of ellenor in an independently administered fund. The pensions costs charged in the financial statements represent the contributions payable during the year.

Page 38

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

Debtors

Estimates and judgements

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. The indicative value of volunteers’ contributions is valued as their estimated average time spent helping the charity, at the charity’s minimum salary rate.

Cash at bank and in hand

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

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on management’s best knowledge of the amount, events or actions, actual results ultimately differ from those estimates. The Trustees consider the valuation of investment property and the recognition of legacy income to be the areas of significant judgement.

Page 39

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

2. DONATIONS AND LEGACIES Restricted Unrestricted Total Total
Funds Funds 2021 2020
£ £ £ £
Donations 229,320 1,439,470 1,668,790 1,906,870
Legacies 2,166,763 2,166,763 846,161
229,320 3,606,233 3,835,553 2,753,031
3. INCOME FROM CHARITABLE Restricted Unrestricted Total Total
ACTIVITES Funds Funds 2021 2020
£ £ £ £
Department of Health 215,327 - 215,327 156,424
Local authority contracts 737,709 1,328,091 2,065,800 1,706,095
Other charitable income - 27,594 27,594 66,201
Education and training - 61,748 61,748 79,619
953,036 1,417,433 2,370,469 2,008,339

Page 40

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

4. ANALYSIS OF GROUP
EXPENDITURE
(2020 COMPARABLES)
Cost of generating voluntary income
Fundraising trading:
Charity shops
Trading company
Lottery company
Investment property expenses
Charitable activities:
Services for adults
Services for children and young people
4. ANALYSIS OF GROUP
EXPENDITURE
Cost of generating voluntary income
Fundraising trading:
Charity shops
Trading company
Lottery company
Investment property expenses
Charitable activities:
Services for adults
Services for children and young people		 Direct
Costs -
Staf
£
397,651
472,835
54,497
13,129
-
3,155,934
1,051,978
Direct
Costs -
Other
£
80,784
337,218
100,627
160,312
9,594
109,342
36,447
Support
Costs
£
30,666
35,923
11,618
13,995
-
556,991
149,040
2021
Total
£
509,101
845,976
166,742
187,436
9,594
3,822,267
1,237,465
5,146,024
834,324
798,233
6,778,581
Direct
Costs -
Staf
£
421,514
543,383
61,866
21,415
-
3,007,550
1,056,707
Direct
Costs -
Other
£
113,438
444,473
173,750
142,203
2,809
96,125
33,774
Support
Costs
£
39,179
67,941
40,951
14,035
-
534,084
106,110
2020
Total
£
574,131
1,055,797
276,567
177,653
2,809
3,637,759
1,196,591
5,112,435
1,006,572
802,300
6,921,307

Page 41

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

5. ANALYSIS OF SUPPORT
COSTS
Raising funds:
Cost of generating voluntary
income
Fundraising trading:
Charity shops
Trading company
Lottery company
Charitable activities:
Services for adults
Services for children and
young people		 Admin
£
15,254
952
7,685
1,800
270,131
53,455
Finance
and IT
£
7,214
14,256
1,429
9,535
166,021
55,340
8,198
20,715
2,504
2,660
22,951
7,616
Governance
£
2021
Total
£
30,666
35,923
11,618
13,995
556,991
149,040
Support
Premises
£
-
-
-
-
97,888
32,629
349,277
253,795
64,644
798,233
130,517

5. ANALYSIS OF SUPPORT COSTS (2020 COMPARABLES)

ANALYSIS OF SUPPORT
COSTS
(2020 COMPARABLES)
Support Finance 2020
Premises Admin and IT Governance Total
£ £ £ £ £
Raising funds:
Cost of generating
voluntary income 4,691 8,657 17,077 8,754 39,179
Fundraising trading:
Charity shops - 19,911 29,733 18,297 67,941
Trading company - 35,569 2,693 2,689 40,951
Lottery company - 1,352 9,994 2,689 14,035
Charitable activities:
Services for adults 130,078 296,741 85,980 21,285 534,084
Services for children and
young people 45,703 22,605 30,209 7,593 106,110
180,472 384,835 175,686 61,307 802,300

Page 42

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

6. GOVERNANCE COSTS INCLUDE:
Staf costs
Auditor’s remuneration: Audit work
Professional fees
7. NET INCOME FOR THE YEAR IS STATED AFTER CHARGING:		 2021
£
41,078
15,800
7,766
2020
£
41,350
15,450
4,507
64,644
61,307
NET INCOME FOR THE YEAR IS STATED AFTER CHARGING:
Depreciation of tangible fxed assets: - owned by the charitable group
Auditors’ remuneration
Auditors’ remuneration – subsidiaries		 2021
£
236,278
11,000
4,800
2020
£
211,490
10,750
4,700

No expenses were reimbursed to Trustees in the current year ended March 2021 (2020: £nil). No Trustee received remuneration in the current or prior year.

Page 43

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

8. SUBSIDIARIES

The wholly owned subsidiaries Ellenor Lions Hospices Trading Limited (company number: 05985820) and Ellenor Lions Hospices Lottery Company Limited (company number: 03116416) are incorporated ellenor under the Gift Aid scheme. in England. The subsidiaries pay all of their profits to

Ellenor Lions Hospices Trading Limited
Turnover
Cost of sales
Gross proft
Administrative expenses
Other operating income
Operating proft/(loss)
Interest payable
Proft before tax
Tax on proft
Proft/(loss) for the year
Gift aid distribution to parent
Proft/(loss) after distribution
Net assets
Ellenor Lions Hospices Lottery Company Limited
Turnover
Cost of sales
Gross proft
Administrative expenses
Operating proft
Interest receivable
Gift aid donation to parent
Proft/(loss) after distribution
Net assets
The summary fnancial performance of each subsidiary is:		 2021
£
142,952
(136,057)
2020
£
290,011
(213,513)
6,895
(30,685)
3,679
76,498
(62,829)
25,000
(20,111)
-
38,669
(225)
(20,111)
-
38,444
-
(20,111)
-
38,444
(38,444)
(20,111)
-
(20,110)
-
2021
£
564,912
(98,961)
2020
£
593,071
(107,643)
465,951
(88,475)
485,428
(70,008)
377,476
4
415,420
27
377,480
(377,480)
415,447
(415,447)
-
-
12,610
12,610

Note 22 provides further details of the charity’s investment in the subsidiary undertakings.

Page 44

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

STAFF COSTS AND NUMBERS
Group
Staf costs were as follows:
Salaries and wages
Social security costs
Pension contributions
Redundancy payments
Charity total staf costs were		 2021
£
4,559,170
338,744
210,002
38,108
2020
£
4,491,725
348,083
234,339
38,288
5,146,024
5,112,435
5,078,398
5,029,155

9. STAFF COSTS AND NUMBERS

No bonuses were paid to any staff during the year and no Trustees received remuneration from the charity.

The total employee salary and benefits of the key management personnel of the Group and Charity were £426,264 (2020: £406,882). These salaries include Employers National Insurance Contributions.

The number of employees whose emoluments for the year fell within the 2021 2020
following bands were: Number Number
£60,001 - £70,000 2 1
£70,001 - £80,000 1 1
£80,001 - £90,000 1 1

The above salary banding does not include employer national insurance and pension contributions.

These 4 above employees are accruing pension contributions totalling £24,712 (2020: £15,653).

Group
The average number of employees during the year was as follows:
Charitable activities
Finance and Admin
Fundraising
The Charity average number of employees		 2021
Number
152
4
14
2020
Number
159
4
17
170
180
165
173

Page 45

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

10. TANGIBLE FIXED ASSETS Long term
Furniture
Freehold Leasehold
&		 Motor
Group Property Property
Equipment		 Vehicles Total
£ £
£		 £ £
Cost
At 1 April 2020 4,166,383 -
1,263,127		 73,241 5,502,751
Additions - -
45,072		 - 45.072
Disposals - -
-		 - -
At 31 March 2021 4,166,383 -
1,308,199		 73,241 5,547,823
Depreciation
At 1 April 2020 1,482,835 -
863,586		 55,732 2,402,153
Charge for the year 78,317 -
148,808		 9,153 236,278
Disposals - -
-		 - -
At 31 March 2021 1,561,152 -
1,012,394		 64,885 2,638,431
Net book value
At 31 March 2021 2,605,231 -
295,805		 8,356 2,909,392
At 31 March 2020 2,683,548 -
399,541		 17,509 3,100,598
Charity
Cost
At 1 April 2020 4,166,384 -
1,263,127		 73,241 5,502,752
Additions - -
45,072		 - 45,072
Disposals - -
-		 - -
At 31 March 2021 4,166,384 -
1,308,199		 73,241 5,547,824
Depreciation
At 1 April 2020 1,482,836 -
863,586		 55,732 2,402,154
Charge for the year 78,317 -
148,808		 9,153 236,278
Disposals - -
-		 - -
At 31 March 2021 1,561,153 -
1,012,394		 64,885 2,638,432
Net book value
At 31 March 2021 2,605,231 -
295,805		 8,356 2,909,392
At 31 March 2020 2,683,548 -
399,541		 17,509 3,100,598

Page 46

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

11. INVESTMENT PROPERTY Freehold
Investment
Group Property
£
Valuation
At 1 April 2020 552,500
Revaluations -
At 31 March 2021 552,500
Company
£
Cost
At 1 April 2020 552,500
Revaluations -
At 31 March 2021 552,500

The above valuations are based on 2021 desktop valuations made by a RICS Registered Valuer. The Trustees consider that the value of investment properties is a fair reflection of their current value on an open market value for existing use basis as at 31st March 2021.

INVESTMENTS: Group
Market value at 1 April
Revaluations
Market value at 31 March
Historical cost as at 31 March		 2021
£
14,065
448
2020
£
13,673
392
14,513
14,065
8,106
8,106

All the above shares are equities listed on the London Stock Exchange.

INVESTMENTS: Charity
Market Value
At 1 April 2020
Revaluations
At 31 March 2021		 Shares in
Group
Undertakings
£
2
-
Sub total
brought
forward
£
14,065
448
Total
£
14,067
448
2
14,513
14,515

All the fixed asset investments are held in the UK. The shares in group undertakings are the charity’s shares in its wholly owned subsidiaries – Ellenor Lions Hospices Trading Limited and Ellenor Lions Hospices Lottery Company Limited.

Page 47

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

12. STOCKS
Finished goods and goods for resale
13. DEBTORS
Amounts falling due after more than one
year
Amounts owed by group undertakings
Amounts falling due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments, legacies and accrued income
14. CREDITORS: amounts falling due
within one year
Bank loan/ overdraft
Trade creditors
Other taxes and social security
Other creditors
Accruals and deferred income		 Group
£
24,447
Group
£
-
Charity
£
-
Charity
£
10,000
Group
£
19,526
Group
£
-
Charity
£
-
Charity
£
10,000
2021
2020
2021
2020
28,607
-
81,202
891,335
14,574
231,901
66,477
2,645,487
14,574
-
67,452
2,649,945
28,607
455,751
80,241
889,445
1,001,144
2,958,439
2,731,971
1,454,044
Group
£
147,644
195,628
72,103
30,794
208,410
Charity
£
80,594
171,454
76,833
29,144
139,465
Group
£
80,594
173,068
76,833
29,110
196,668
Charity
£
147,644
194,507
72,103
30,822
149,363
2021
2020
654,579
497,490
556,273
594,439

The debtor due after more than one year is a loan to Ellenor Lions Hospices Trading Limited. The loan bears interest at 2% above Bank of England base rate.

Page 48

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

15. OPERATING LEASE COMMITMENTS

At the year end, the charity was committed to make the following payments in total in respect of operating leases

Group
Leases which expire:
Within one year
Within two to fve years
Greater than 5 years
Charity
Leases which expire:
Within one year
Within two to fve years
Greater than 5 years
16. ANALYSIS OF GROUP NET ASSETS
Fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021
ANALYSIS OF GROUP NET ASSETS
(2020 COMPARABLES)
Fixed assets
Current assets
Current liabilities
Net assets at 31 March 2020		 2021
£
186,750
421,750
131,208
2020
£
13,180
42,834
-
2021
£
13,180
29,654
-
2020
£
226,623
545,500
172,708
186,750
421,750
131,208
13,180
42,834
-
13,180
29,654
-
226,623
545,500
172,708
General
Funds
£
567,012
5,556,979
(556,273)
Designated
Funds
£
2,214,667
1,500,000
-
Restricted
Funds
£
694,726
542,612
-
Total
Funds
£
3,476,405
7,599,591
(556,273)
5,567,718
3,714,667
1,237,338
10,519,723
General
Funds
£
566,565
3,477,861
(654,579)
Designated
Funds
£
2,333,475
-
-
Restricted
Funds
£
767,123
494,974
-
Total
Funds
£
3,667,163
3,972,835
(654,579)
3,389,847
2,333,475
1,262,097
6,985,419

Page 49

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

17. ANALYSIS OF FUNDS
Unrestricted funds:
General fund
Designated fund - Property
Designated fund - Fixed Assets
Total unrestricted funds
Restricted funds:
Property extension 2008
Hospice DTU extension
2010/11
NHS England Grant
2014/15
Climate control and bathroom
refurbishment
CIN – Music Therapist
Restricted Legacy
NHS England Children’s
Hospice Grant 2020/21
NHS D.G.& S – Care Home
Support
Kent County Council –
Family fun days & short breaks
NHS West Kent –
Children’s Nurse
NHS Bexley CCG –
Children’s Nurse
Coniston – mini bus
Various – Beds & Mattresses
Capital Appeal Income –
Hospice Development
Various Donated Income
Hospice UK Covid Grant
DGS CCG – step-down
patients grant
Total restricted funds
Group total		 Income
£
6,852,816
-
-
Expenditure
£
(3,294,201)
-
-
Investments
/ Transfers
£
(1,380,744)
1,500,000
(118,808)
Balance
31 March 2020
£
5,567,718
1,500,000
2,214,667
Balance
1 April 2021
£
3,389,847
-
2,333,475
6,852,816
-
-
-
-
215,327
258,220
313
54,756
55,769
-
-
128,800
100,520
2,277,265
368,651
(3,294,201)
(7,095)
(14,850)
(37,285)
(81,162)
(215,327)
(258,220)
(313)
(54,756)
(55,769)
(9,153)
(4,014)
-
(100,520)
(2,277,265)
(368,651)
448
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,282,385
156,347
347,736
174,110
358,812
-
-
-
-
-
8,755
7,778
183,800
-
-
-
5,723,322
163,442
362,586
211,395
-
439,974
-
-
-
-
-
17,908
11,792
55,000
-
-
-
3,459,621
(3,484,380)
-
1,237,338
1,262,097
10,312,437
(6,778,581)
448
10,519,723
6,985,419

The property extension fund was a capital project relating to the extension of the Gravesend hospice in 2008. The NHS England Children’s Hospice grant 2020/21 is restricted to paediatric activities.

The Hospice at Gravesend had a further extension which was completed in 2011. The Department of Health funded this capital project. Children in Need (CIN) – Music Therapist represents funds received from Children in Need for the employment of a Music Therapist and their associated costs.

The designated fund Fixed Assets represents the net book value of tangible fixed assets excluding those already accounted for in restricted funds.

The designated fund property – has been designated to the near future hospice property development at Gravesend. The legacy is restricted to capital property development. Capital Appeal income is restricted to development of the hospice at Gravesend.

Page 50

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

17. ANALYSIS OF FUNDS
(2020 Comparables)
Unrestricted funds:
General fund
Designated fund
Total unrestricted funds
Restricted funds:
Property extension 2008
Hospice DTU extension
2010/11
NHS England Grant
2014/15
Climate control and bathroom
refurbishment
CIN – Music Therapist
Restricted Legacy
NHS England Children’s
Hospice Grant 2019/20
NHS D.G.& S – Care Home
Support
Kent County Council –
Family fun days & short breaks
NHS West Kent –
Children’s Nurse
NHS Bexley CCG –
Children’s Nurse
Coniston – mini bus
Various – Beds & Mattresses
Capital Appeal Income –
Hospice Development
Various Donated Income
Various Charitable Income
Total restricted funds
Group total		 Income
£
6,681,792
-
Expenditure
£
(6,030,740)
-
Investment
£
(308,591)
308,983
Balance
31 March 2020
£
3,389,847
2,333,475
Balance
1 April 2019
£
3,047,386
2,024,492
6,681,792
-
-
-
23,600
-
156,424
251,922
5,000
54,000
54,675
-
-
55,000
63,550
139,254
(6,030,740)
(7,095)
(14,850)
(37,285)
(23,600)
(69,745)
(156,424)
(251,922)
(5,000)
(54,000)
(54,675)
(9,153)
(4,014)
-
(63,550)
(139,254)
392
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,723,322
163,442
362,586
211,395
-
439,974
-
-
-
-
-
17,908
11,792
55,000
-
-
5,071,878
170,537
377,436
248,680
-
509,719
-
-
-
-
-
27,061
15,806
-
-
-
803,425
(890,567)
-
1,262,097
1,349,239
7,485,217
(6,921,307)
392
6,985,419
6,421,117

Page 51

Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

18. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £210,002 (2020: £234,339).

19. TAXATION

The charity is empt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity is not exempt from VAT which is included with the expenses to which it relates on the Statement of Financial Activities.

20. RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH INFLOW FROM OPERATING ACTIVITIES

Net income/(expenditure)for the year
Add back depreciation charge
(Gain)/loss on investments
Decrease (increase) in stocks
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cash used in operating activities
CONTROLLING PARTY		 Group
£
564,302
211,489
(392)
(5,169)
613,080
143,386
Charity
£
3,554,415
236,278
(448)
-
(1,504,395)
(96,949)
Group
£
3,534,304
236,278
(448)
4,921
(1,730,827)
(98,306)
Charity
£
564,303
211,489
(392)
-
268,304
151,064
2021
2020
1,526,696
2,188,901
1,945,922
1,194,768

21. CONTROLLING PARTY

ellenor is controlled by its Board of Trustees.

22. PRINCIPAL SUBSIDIARIES

PRINCIPAL SUBSIDIARIES
Percentage
Company Name Country Shareholding Description
Ellenor Lions Hospices Lottery Company Limited England 100 Operates charity lottery
Ellenor Lions Hospices Trading Limited England 100 Sells new goods

23. RELATED PARTY TRANSACTIONS

In 2020 the following transactions took place between the Charity and its wholly owned subsidiaries Ellenor Lions Hospices Trading Limited and Ellenor Lions Lottery Company:

Intercompany operating transaction balances of £42,551 and £189,350 respectively.

There were no other outstanding balances with related parties as at 31 March 2021 (2020: £nil). The Trustees support the charity throughout the year and are regularly involved in fundraising and events. It is not possible for the charity to quantify the aggregate donations and fundraising by Trustees in the year.

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

NOTES TO FINANCIAL STATEMENTS

24. COMPARATIVE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (2020):

Notes
2
3
8
4
11
7
INCOME FROM:
Donations and legacies
Charitable activities:
Services for families facing terminal
illness
Other trading activities:
Subsidiary retail shops and lottery
Charity retail shops
Investments
Other Income – sundry
Other Income – retail grant fund
Total income
EXPENDITURE ON:
Raising funds
Fundraising and trading activities
Charitable activities
Services for families facing terminal
illness
Other
Total expenditure
Net gains/(losses) on Investments
Net movement in funds
Funds brought forward
Funds at 31 March 2020		 Total
2020
£
2,753,031
2,008,339
883,109
1,368,717
Unrestricted
Funds
£
2,535,177
1,422,768
883,109
1,368,717
Restricted
Funds
£
217,584
585,571
-
-
2,251,826
147,409
49,612
275,000
2,251,826
147,409
49,612
275,000
-
-
-
-
7,485,217
6,681,792
803,425
2,084,148
4,834,350
2,809
2,084,148
3,943,783
2,809
-
890,567
-
6,921,307
392
6,030,740
392
890,567
-
564,302
6,421,117
651,444
5,071,878
(87,142)
1,349,239
6,985,419
5,723,322
1,262,097

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

THANK YOU MESSAGE

THANK YOU

We are immensely grateful to all of the supporters who gave so generously in 2020/21, enabling us to continue providing high quality hospice care to babies, children and adults in our local community.

We would like to extend our gratitude and thanks to our wonderful fundraising community, for their support in a year in which we have never needed them more. Donations from individuals, Trusts & Foundations and our Corporate partners have enabled us to continue to care for patients and families living with life limiting illnesses during an unprecedented year of challenge.

We are so grateful for each and every donation we have received.

From our Trusts and Foundations, we would like to acknowledge the generous support of:

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Annual report and financial statements | For the year ended 31 March 2021 | ellenor

T: 01474 320007 E: info@ellenor.org

www.ellenor.org

ellenor is a charity registered in England and Wales (1121561), ~~and a company limited by guarantee (6302132). Registered~~ Annual report and financial statements ellenorcharity | For the year ended 31 March 2021 |office at Coldharbour Road, Gravesend, Kent, DA11 7HQ. ellenor Page 55