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2023-03-31-accounts

Annual Report and Financial Statements For the year ending 31st March 2023

Charity Number: 1121561 Company Number: 06302132

CONTENTS

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Trustee Annual Report 1-34
Reference and Administrative Information 1
Executive Leadership Team 1
Foreword by the Chair 2
Structure, Governance and Management 4
Risk 6
Charitable Objects and Public Benefit Statement 9
Strategic Plan 2022-2023 10
Objective 1 - Develop a Clear Strategic Vision 10
Objective 2 - New Wellbeing Centre 11
Objective 3 – Equality, Diversity and Inclusion 12
Objective 4 – Review Our Service Delivery 13
Achievements and Performance Against 2022-2023 Strategy 17
Our Services 20
Strategic Planning 2024 – 2027 23
Governance Regulation 25
Financial Review 28
Financial Performance 29
Reserves 31
Financial Statements 33-57
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Statement Of Trustee’s Responsibilities
Independent Auditor’s Report to the Members and Trustees of ellenor 34
Consolidated Statement of Financial Activities 38
Consolidated and Charity Balance Sheet 39
Consolidated Statement of Cash Flows 40
Notes to Financial Statements 41-56
Our Thanks 57
List of Funders 57
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REFERENCE AND ADMINISTRATIVE INFORMATION

Company Number 06302132 Charity Number 1121561 Registered office address Coldharbour Road, Gravesend, Kent, DA11 7HQ

Trustees

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

Trustees Serving during the year Mac Cheema (Chair) Victoria Heath (Vice Chair) Ann Barnes Karen Griffiths (Appointed 22nd May 2022) Bryan Harris Kerry-Jane Packman (Resigned 13th September 2022) Jan Stanton (Resigned 5th October 2022) Roger Wedderburn-Day Peter Shotter Shaminder Bedi Nigel Springhall Manjit Atwal Vanessa Jeans (Appointed 21st November 2022)

Trustees serving post year end Jess Kuller (Appointed 22nd May 2023)

Executive Leadership Team

Key management during the year Stephanie Barwick Chief Executive Officer (Resigned January 2023) Paula Wilkins Interim Chief Executive Officer (Resigned May 2023) Linda Coffey Director of Care Ben Alonso Director of Income Generation (Resigned June 2023) Tim Hammond Director of Finance and Resources Natalie Webb Director of Human Resources (Resigned October 2022) Jacquie Hackett Director of Operations, HR & Education (Appointed October 2022) Vikki Harding Director of Compliance and Projects (Resigned February 2023)

Company Secretary Tim Hammond

Key management changes post year end Michelle Kabia Chief Executive Officer (Appointed 24th July 2023)

Bankers Barclays, 76a New Road, Gravesend, Kent DA11 0AF

Auditor Moore Kingston Smith LLP, Statutory Auditor - Orbital House - 20 Eastern Road - Romford - RM1 3PJ

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The Trustees present their report and the audited financial statements for the year ended 31st March 2023. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Foreword by the Chair

Welcome to the Annual Report and Accounts for ellenor Hospice for 2022-2023. This report gives an overview of our performance over the year, and our impact, and successes, as well as our financial statements. We are pleased to report that despite the challenges of the current economic environment ellenor has continued to provide vital support for over 2,800 people (children, young people, and adults), delivering high quality palliative care and supporting people through our Wellbeing Centre, in the community and within the hospice.

ellenor is delighted to report that its Capital Build Programme, to develop the Wellbeing Centre, has started. The groundbreaking Ceremony took place in May 2023 and was well attended by our supporters, Trustees, and local Mayor. We were honored that His Majesty’s Lord Lieutenant of Kent, The Lady Colgrain led the ceremony. The Wellbeing Centre is due to be completed in Spring 2024; the Centre will be purpose-built to meet the needs of our community, with a focus on ‘Thriving Communities’ and will include children and young people’s services, talking therapies, and complementary therapies as well as access to groups and activities to promote wellbeing, palliative care, and end of life support services.

We have continued to work with the Kent & Medway Integrated Care Board (ICB) and local commissioners to relieve the burden on the wider health care system so that more people are able to access the care and support they need.

We have worked with our local acute hospital to provide step-down care to patients needing further support before discharge, as well as being actively involved in supporting patients with heart-failure, respiratory illnesses, and frailty, thereby helping to alleviate pressure in our local health network. Many of these patients and their families have also required palliative care. We are also pleased to have reviewed our model of care to ensure it meets the needs of our whole community.

We have worked collaboratively with the local NHS and Social Care Commissioners and the other Kent and Medway hospices to ensure that commissioners are aware of the high level of outstanding care provided, and that ellenor continues to receive the financial support necessary to meet the increasing demand for end-of-life support in our community.

ellenor is committed to ensuring that our services are accessible, inclusive, and culturally sensitive. We continue to work closely with communities that are currently under-represented, building relationships, trust and understanding. ellenor has been nationally recognised by Hospice UK for this work and has been posting EDI podcasts reflecting a range of topics. This work will be showcased at the Hospice UK Trustee Conference in September. ellenor is proud to have played a key role in the Kent and Medway Education Collaborative, which has been a tremendous success delivering palliative and end of life care education across Kent and Medway upskilling over 360 health and social care professionals to provide high quality end of life care.

Our retail shops have had a successful year. For many of our customers, access to the staff and volunteers within our shops is a vital support provision, with many people who have experienced loneliness and isolation following the pandemic. The cost-ofliving crisis is having a significant impact on local people and access to high quality goods at a reasonable cost is so important. We will be investing in our shops over the

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next 12 months with an ambition to open more stores locally.

We are thankful as ever for our team of dedicated staff and volunteers who continue to provide outstanding compassionate care and support to families facing terminal illness. The team have continued to develop creative, innovative, and flexible services that meet the bespoke needs of our local community.

I would like to take this opportunity to thank Paula Wilkins and Jacquie Hackett for providing organisational leadership throughout the last 6 months. Your support whilst we recruited the permanent CEO role has been invaluable and you have enabled us to continue to operate with a business as a normal approach creating vital leadership for the charity.

I would like to extend a warm welcome to Michelle Kabia, our new Chief Executive who joined us in July 2023. I speak for us all, the Executive Team and the Board of Trustees, when I say we are very much looking

forward to working with Michelle and building upon our success to make ellenor the best it can be for everyone who uses our services, as well as for our staff and volunteers.

I am immensely proud to have been elected as the Chair of the Board of Trustees and could not write the report without taking a moment to thank the Board of Trustees who provide the strategic governance for ellenor . Our Trustees have shown commitment and passion for ellenor’s mission and bring a wealth of skills, experience, and expertise to the Organisation. We are pleased to welcome new members to the Board of Trustees and say farewell and thank you to the members who have stepped down from their roles during the year. We are grateful for the support of our Mayors, MPs and local councilors who help to ensure that ellenor has a prominent presence within our community.

And finally, whether you’re in one of the communities we serve, a donor or a retail customer, a fundraiser, or a care delivery partner, or one of our dedicated team of staff and volunteers: I’d like to thank you for your continued support of ellenor in, what has been a challenging year for many people. We could not have gone through the last year without your valued contribution.

We look forward to continuing our splendid work in the coming year.

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Mac Cheema
Chair
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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 Northwest Kent and Bexley. ellenor group has two subsidiaries. Ellenor Lions Hospices Trading Limited (registered number 5985820) 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.

Any distributable profits of the two subsidiary companies are gift aided to the charity at year end.

How are we governed?

ellenor is governed by its Board of Trustees which meets on a quarterly basis to set and review ellenor’s strategy and oversee its management. The Chief Executive is appointed by the Board and has delegated responsibility for the day-to- day management of ellenor with the support of the Executive Management Team. The Board of Trustees is fully committed to the financial stewardship, quality, and safety of ellenor .

ellenor 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 its 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.

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 scrutinize 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:

ellenor’s Risk Register is 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 scrutinizes the detailed Risk Register with the CEO and Company Secretary, and then presents it back to the Board at each meeting. The Senior Information Risk Owner (SIRO) reports to the Board on a quarterly basis to provide assurances to members on information governance compliance.

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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 on 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.

ellenor’s Trustees and Executive Team regularly review the skills and capabilities of the Board. Various recruitment methods are used to ensure the charity attracts an excellent selection of candidates. One of the priority targets in recruiting new Trustees is to ensure the Board reflects the diversification and ethnicity of the local community. This objective will form part of the Equality, Diversity and 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 scrutinize and advise on ellenor’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, Mac Cheema, and he is supported by Victoria Heath as Vice-Chair.

During the year, there were twelve Trustees serving on the Board and eleven by the end of the year. Another Trustee was appointed post year end. To ensure continuation of good governance and to add new member scrutiny, the charity will embark on a Trustee recruitment campaign in the year 2024.

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During 2023 we reviewed our risk register reporting and process 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 ellenor to develop proportionate controls and deliver on the ellenor’s strategic aims. We operate an overarching working Board Risk Register for the group, supported by sub risk registers under each Senior Management Director. These are 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. However, this will be further reviewed with the Board in the following year to ensure our risk registers follow the latest guidance. We will also ensure, at each Committee meeting, members appraise their parts of the risk register to highlight any concerns to the Board.

The Trustees have reviewed ellenor’s 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 ellenor is well placed to manage operational and financial risks successfully. Accordingly, they consider that ellenor has adequate resources to continue in operational existence for the foreseeable future as a going concern. The Trustees considered the continuing challenging economic conditions and the funding of the hospice development when coming to this consideration.

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

Risk 1 – Unable to recruit or retain key staff and volunteers

To ensure we can continue to efficiently operate our wide range of clinical services, it is important that we can retain and recruit qualified clinical staff with palliative expertise. It is necessary to support these clinical services with staff and volunteers with a diverse range of expertise including HR, Finance, IT, Facility management and Fundraising. For example, to run our range of services during 2023, we needed to retain and recruit skilled fundraising staff to raise 72% of annual income via our various fundraising activities.

The continued cost of living crisis during the year resulting in increasing competition in local labour resources meant our ability to recruit or retain key staff and volunteers remained a priority risk for the charity. This risk was also exacerbated by growing NHS union disputes challenging the government for above inflationary pay increases.

Existing controls – A key objective, to mitigate these risks, is to ensure the ellenor’s pay structure remains competitive. To support this, throughout the year, we continued to appraise our pay structure and recruitment policies, in conjunction with a review of local hospices and health providers where we are competing for similar staff and volunteer resources. Following this review, through our Board budget approval process, we further aligned our pay to local market forces for some of our clinical staff. We also adopted a case-by-case review of staff pay proposals during the year to ensure we retain the skills and experience of key staff, as well as reviewing our staff benefit packages to improve recruitment attractiveness.

The charity conducts an annual staff survey to gauge staff morale and to get their feedback on current pay terms and conditions. Outcomes from this survey are communicated to all staff and staff representative groups help us establish priority actions so that we can make further improvements.

Improving the development of our staff and volunteers remains a key objective for the charity. Our Education and HR departments worked hard during the year to further open up

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access to training post Covid. This included RESPECT and Heart Failure training for clinical staff which we were able to obtain funding for.

Although staff numbers on charitable activities decreased slightly during the year (2023: 129, 2022: 132), retention and recruitment remain a challenge for the charity. The Trustees were thankful for the vital support of our 330 active volunteers during the year. To further support our staff during the cost-of-living crisis, the Board approved a budget for next year which included an inflationary increase for all staff.

Risk 2 – Changes to the environmental conditions - Brexit, Inflation, minimum wage, pensions, health pandemics makes it difficult to maintain services.

Along with increasing demand for our services, increasing inflation in the local economy has a risk of adding further pressures maintain services as our operating costs are likely to rise.

During the year 2023, inflation rose to over 10% for our local community. For utility services and food costs inflationary price increases were considerably higher. This not only directly impacted on our local supporters, having their household budgets squeezed, but it also put pressure on the costs of running the charity.

Existing controls – in the year ellenor saw increases in utility costs of 46% in comparison to the previous year, as well as inflationary increases in food and new goods items for patients and our charity shops elsewhere.

Whilst the Trustees were thankful for the continued support in grant funding for our clinical services for the year, the income provided fell short of the inflationary costs on the expenditure incurred to run these services. ellenor continued to work in collaboration with other local hospices to highlight the funding gap we all face with local commissioned funding not keeping pace with rising costs in the year and the near future.

Therefore, we were grateful for the support of our community which resulted in donated income increasing slightly (2023: 1% increase, note 2), despite the cost-of-living crisis facing our supporters.

The Trustees were also pleased that, in difficult economic circumstances, the team did well to control overall expenditure for the year (2023:1% decrease, note 4). Following a review of care activities in the year, clinical teams worked hard to provide more cost-effective models of delivering care services including increased group sessions and trialling virtual care services.

During the year we continued to invest in an IT strategy to further modernise our IT infrastructure to support more agile working, improve information sharing and increase the efficiency of administration. We successfully implemented a new care database that will increase efficiency in sharing patient medical care with local GP practices and other health providers and will also, over the long term, enable us to reduce work in administration and reporting.

We will continue to ensure any known future inflationary government proposals form part of our budgeting and financial planning process and are robustly appraised via our Finance and Income Generation Committee. With high inflationary costs forecasted to continue for the following year, the Board remains committed to continuing to work with the management team to further improve cost efficiency in the delivery and support of our care.

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Risk 3 – Increased demand for our services and lack of adequate facilities puts pressure on maintaining services efficiently.

As people are living longer and with more complex diseases and conditions, there is a need to invest in our facilities to support our care services to meet this growing need.

With the current facilities we are increasingly finding it more challenging to flexibly support the range of Outpatient services we offer to our patients and their families. Added to this we have temporary staff accommodation that needs to be replaced with more modern offices to support improving collaborative working and improve our ability to recruit and retain staff.

Existing controls – during the year we worked on the design of the development to ensure the completed extension and refurbishment meets our local palliative care strategic needs. A comprehensive contractor tender process was implemented with the support of Trustees and external expertise. The objective of this process was to ensure we appointed a contractor with skills and experience in delivering similar development projects cost effectively and on time. A primary focus was also on appointing a contractor that had the experience of developments to allow ellenor to continue to provide Inpatient care for our patients during the build. The Board were pleased to appoint Barnes Construction, who were best placed to meet these criteria. The construction contract was signed in December 2022 and construction work started in earnest at the end of March 2023 following preliminary works. The development works are due for completion in Spring 2024.

These new multi-purpose spaces will allow us to expand and grow the large variety of our already popular groups such as seated exercise, music, and gardening, whilst introducing new activities for our patients, their families, and the wider community. To support this project, along with Capital Appeal monies raised and to be received, the Board approved an increase designated reserves from £3.5m to £4.2m.

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To promote the relief of suffering and sickness and the treatment of illness in such ways as the charity shall from time to time think fit, and in particular (but without prejudice to the generality of this object):

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To promote the care, without limitations with regard to colour, race, religion or similar belief, nationality, ethnic or national origin, sex, sexual orientation, gender reassignment, age, marital status or disability of persons with life-limiting or life-threatening conditions whether in hospices, hospitals, nursing homes, clinics or their own homes and to provide medical, nursing and other treatment and attention according to their needs, together with guidance and assistance for those caring for them;

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To conduct, promote and encourage research into the care and treatment of sufferers from any illness, disability, disease, handicap, or infirmity, and in particular life-limiting or life-threatening conditions, to make publicly available the results of such research (by whatever means) and to promote, encourage and assist in the teaching and training of doctors, nurses, physiotherapists, psychologists, and other persons engaged in the care of such sufferers.

To relieve persons suffering from conditions of severe or prolonged depression arising from bereavement, by the provision of counselling for the family, relatives, and friends of those who have died after suffering from terminal illness or intractable pain.

PUBLIC BENEFIT STATEMENT

The Trustees consider that they have complied with Section 17 of the Charities Act 2011 with regards to the guidance on public benefits published by the Charity Commission.

The Trustees review the aims, objectives, and activities of the charity each year. This report considers the charity’s achievements and its outcomes in the reporting period. The Trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the Trustees ensure the charity’s aims, objectives and activities remain focused on its stated purposes.

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

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As a result of internal changes within our senior leadership team, ellenor has extended our current strategic plan to include 2022-2023. The strategic objectives remain current and relevant to the Organisation’s Vision, Mission, and Values. This plan will also give the Organisation the time to continue to innovate and build collaborative working relationships with other organisations ready for the new Chief Executive Officer, Michelle Kabia, who started with ellenor in July 2023, to develop a Strategic Plan for 2024 - 2027.

Objective 1 - Develop a Clear Strategic Vision

A strategic vision was presented to and agreed by the Board in November 2022 to establish ellenor as a leading palliative care provider, with the focus on improving excellence in our service delivery. There was also a focus on business development opportunities and a mix of funding streams to support the vision.

What did we say we would do?

The appointment of a permanent CEO gives the Board, along with the Senior Management team, the opportunity to have a thorough review of the organisational activities, post pandemic and considering challenging future economic conditions. Following a strategic review, a longer-term strategic plan will be developed to meet the future needs of our community whilst maintaining financial stability. This could result in a revised ellenor Vision and Mission statement.

What impact did we make?

We said that following the appointment of a permanent CEO we would have a thorough review of the Organisation’s activities and develop a longer-term strategic plan to meet the needs of the community, whilst maintaining financial sustainability. Unfortunately, due to changes in the position of the CEO post, we were unable to fully complete a detailed long-term strategic plan. Despite this we did implement the following work:

We have continued to deliver our existing strategy focusing on Collaboration with others to achieve best outcomes; Innovation to increase productivity and efficiency; to work to achieve sustainability of income and growth to strengthen our financial position and ellenor’s future and clarity of purpose and working to clearly define the future of ellenor .

A review of activities has taken place across the Organisation which has resulted in the

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development of key priorities for ellenor to address including IT infrastructure, and workforce development, diversifying income. IT work completed included the implementation of a new care database and the roll out of Office 365 across the charity to improve cross-departmental communication and working. We invested in improved IT equipment to support our agile workforce and community care services. We also invested in IT security to further mitigate the growing cyber threats facing charities.

We further diversified our income, through additional grant funding obtained, which we used to further expand our care service impact, by piloting staff training in Heart Failure and RESPECT.

Objective 2 - New Wellbeing Centre

We are excited by our plans for a new, modern Wellbeing Centre. This project will expand ellenor’s existing hospice building located in Northfleet, Kent, with a range of improved facilities for patients, families, staff, and volunteers. The new Wellbeing Centre will enable ellenor to enhance the support for people with life-limiting conditions, such as Heart Failure, Dementia, Muscular Dystrophy, Parkinson’s, and Motor Neurone Disease (MND) to live the best they can with the time they have left.

What did we say we would do?

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

What impact did we make?

We continued to develop the design for the new build to meet our future strategic clinical Outpatient needs. To enable this, we involved clinical and external expertise, as well as feedback from patient groups to further enhance the design and outcomes.

Once the Board approved the development design and financial affordability, we embarked on a comprehensive tender process to appoint a constructor with the necessary skills and hospice development experience to deliver the project cost effectively and time. A primary focus was also on appointing a contractor that had the experience of developments to allow ellenor to continue to provide Inpatient care for our patients during the build. After careful consideration by the Board, we were pleased to appoint Barnes Construction as our lead contractor for the project.

A construction contract was signed in December 2022. Preliminary ground works and mobilisation started shortly after, with construction starting in earnest from March 2023. The construction is due to be completed in Spring 2024.

Local neighbourhood drop-ins were organised at the hospice to engage our local community and inform them of the construction phases and how we will be mitigating local disruption.

We obtained local facilities to decant our Wellbeing staff and volunteers to ensure there was a continuation of these services during the build. We also carefully planned logistics with our constructor to ensure we continued to deliver an effective Inpatient and Community service whilst construction took place.

The Trustees were thankful to receive capital appeal funding during the year for the

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development with contractual income pledges in place to be received in 2024 year. We were particularly pleased to have the support of Colyer Fergusson who have pledged £2m towards the project. The remaining funds for this development will come from designated reserves. To ensure all funding is in place to complete the building, the Board approved increasing designated reserves to £4.2m.

The construction of the Outpatient extension and refurbishment of existing Outpatient facilities is phase 1 of the vital need to modernise our patient facilities. In 2024 we will be reviewing the design and approved planning permission to further modernise our Inpatient unit and visitor areas. To enable this vital work to happen will require funding support from our local community. Planning and raising awareness will form part of future strategic objectives.

Objective 3 – Equality, Diversity and Inclusion

Further develop and commence an Equality Diversity and Inclusion (EDI) strategic plan to address the equality and diversity shortfalls within the organisation.

EDI is a continued area of work that ellenor needs to address and continues to be a key objective in improving its equality, diversity, and inclusion. The importance of this project has been recognised by the Board and approval has been granted to extend this project so that objectives agreed to date are embedded into ellenor’s culture.

What did we say we would do and what impact did we make?

We said that we would finalise, approve, and publish our EDI Strategy to raise awareness with all stakeholders and deliver and EDI Plan that follows four themes: Access, Data, Recruitment and Culture.

We have since made a few additions to further update and enhance our strategy, and plan to include these changes as well as a supporting statement from our new CEO. The final published version will be shared on our website by the end of October 2023.

Access

We said we would undertake quality impact assessments to review accessibility across all services, implement an EDI engagement plan, including bespoke outreach pathways for minority groups and celebration and awareness days.

We have started the Equality Impact Assessment (EQIA) process and agreed a draft template for use within the Hospice which will be rolled out in line with our EDI Delivery Plan. We now have bespoke outreach plans in place for a number of minority groups and an annual marketing and comms plan which incorporates a number of religious holidays and awareness days.

Impact: We are now represented at our local North West Kent Interfaith Group and have established links with our LGBTQ+, Sikh, Physical and Learning disability, Roma, Traveller, and Homeless communities.

We are reaching communities on a range of EDI and palliative care topics via our podcasts. This work has also been recognised by Hospice UK.

Data

We said that we would improve our EDI data collection processes across the Organisation, undertake an audit of existing protected characteristic data and produce an action plan to address any gaps, complete EDI surveys twice a year and use data consistently to inform priorities and measure success.

We have completed a gap analysis exercise focusing on EDI data collection; a more detailed review is planned alongside ellenor’s HR team, including how we collect, and use protected characteristic data. We have undertaken a recent EDI survey and also reviewed EDI as part of the annual Birdsong staff survey and are considering the best way to collect this

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information going forward.

Impact: we understand from the surveys to date that some people do not feel comfortable disclosing some information, this will help to inform us how we work to address this going forward.

Recruitment

We said we would develop inclusive recruitment training for all managers, undertake a candidate accessibility review, including online applications, hold hospice open days, and offer staff and volunteer shadowing opportunities.

We have started a candidate accessibility review and are looking at ways to improve the online application process. We have held a partnership working session with committee members from our local Gurdwara and are planning more for the future. We will consider further hospice open days for other minority groups as part of our outreach plans. This has not been possible this year due to the building work.

We are continuing to review our manager education program; EDI is being incorporated into the Organisation’s Induction Programme for all staff.

Impact: this will help us to start to change our culture to enable managers to support team members to be their authentic self at work.

Culture

We said we would provide unconscious bias training for our workforce, promote and measure inclusivity via core staff values and annual objectives and hold regular team building activities and away days.

We have delivered online unconscious bias training for our workforce, and this will now become a mandatory requirement for all staff and volunteers. We continue to look at ways we can promote inclusivity within our workforce and weave this into team building activities and regular away days.

Impact

As part of this work, we have identified that we still have a lot to do to deliver and fully embed this strategy within the Organisation, and we will be continuing to work across all four themes to ensure we achieve our vision to become a genuine inclusive and diverse organisation, where all people are valued and free to be themselves at work.

Objective 4 – Review Our Service Delivery

What did we say we would do?

• Review service delivery and develop a plan with user involvement to ensure ellenor’s future service provision meets the needs of the users, remains high quality, safe and cost effective.

What impact did we make?

We have transitioned our wellbeing services to a new temporary site whilst the new Wellbeing Centre is being built. We have engaged with our users at key points throughout the year and held engagement events for them to ensure the new site meets their needs. We have also used this time to identify and pilot new services. Following patient/user feedback we have commenced development of a wider patient user survey. This will enable us to ensure we continue to improve the care and support we offer as well as develop services which meet the needs of our local population.

We have undertaken a review and restructure of our counselling provision to ensure a

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sustainable and quality service, this has included the recruitment of substantive counsellors alongside a review of the requirements for being a volunteer counsellor. In addition, we will review of the length of counselling provision with mechanisms in place that allow for a longer period of counselling according to the individual needs of patients and service users, ensuring a quality service with positive patients/service users outcomes.

Therapeutic bereavement groups have also been established, providing appropriate support for bereaved people who do not require counselling. This has had a positive impact on service wait times, which have been reduced from 9 months to 4-5 months and has had a positive impact on clients as they were able to access support much sooner throughout 2022/23 without compromising on quality.

Our Hospice at Home Team has reviewed their referral and assessment procedure and streamlined processes to enable patients and families to access support in a timelier manner.

We have continued to deliver online classes to support patients and their families, including seated exercise classes and relaxation groups. This has enabled us to reach a wider group of people.

We have formed robust partnerships with other local hospices.

We have reflected on feedback from patients/service users on the value of being able to access services virtually and the increased reach this has given us and continued to provide this access alongside the reopening of face-to-face on-site provision. This includes seated exercise, mindfulness and relaxation and virtual play therapy.

Feedback from live broadcast of seated exercise, regular views of recording ranging between 200 to 400 of each video. Patient feedback from online access:

Feedback for virtual Play Therapy

“I would just like to thank you for this brilliant training. Tonight, is our last session and I would just like to tell you what you have done for my family; 12 weeks ago, I was broken, stuck in my own grief unable to communicate with my children, you gave me the tools to stop, take a side step and consider my words and the children’s feelings. After the first session it became clear that I needed to let the children know that I was there for them, I could hear them, I understood them, and I cared. You taught me therapeutic play and although I could not tape my sessions with the children, the special time I had with them has become invaluable to our relationships. We will definitely continue these sessions in the future. I have noticed that my 8-year-old is able to be much calmer and has been able to deal with things in a different way, this has made a massive difference at school and even my sisters have noticed the change, he is happy and funny. I have even used some of the techniques on my older child and although this is a longer process, I will stick with it, and I know in the end we will both benefit. I appreciate the session sheets you have sent me after each session which I have printed off and put in a special folder because as you know you cannot remember everything, and they are good for a quick recap. So once again thank you from the bottom of my heart, you have healed us.”

“When I was first told that these sessions with my daughter were going to be via Zoom, I was a bit dubious as I know what my 8-year-old can be like and she can get very fidgety and have the attention span of a gnat, however, I am very surprised and impressed with how it has worked out using Zoom. My daughter loves having her sessions with Jolanta as it just feels like she is in the room with her. Thank you again for all your help and what you are doing to help her.”

Counselling Services

We reviewed and restructured our counselling provision to ensure a sustainable and quality service, this has included the recruitment of substantive counsellors alongside a review of the requirements for being a volunteer counsellor. In addition, we reviewed of the length of counselling sessions, with mechanisms in place that allow for a longer period of counselling

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according to the individual needs of patients and service users, ensuring a quality service with positive patients/service user’s outcomes. Service wait times have therefore reduced from 9 months to 4-5 months throughout 2022/23 without compromising on quality.

Counselling feedback

“I would tell them how much it helped me and not to look on it as a shameful thing to accept. Our experience would lead us to recommend that anybody being offered this service should grab the opportunity with both hands.”

Following feedback from patients on our fatigue management courses, we have changed these from group courses to individual support which has proven a more effective way to support patients, enabling them to manage their fatigue and improve their quality of life.

Improve data and financial information collection and appraisal

We have reviewed and implemented a new patient data base EMIS which enables us to communicate directly with our community partners, thereby ensuring the sharing of accurate, contemporary information which is resulting in the safer and more effective delivery of care.

Collaborative partnerships

We have continued to build successful collaborative partnerships with local hospices, providers, and our commissioners. We have continued to work with our local acute hospital to provide step-down care for patients requiring further support prior to discharge. This has also resulted in more patients and families accessing support from ellenor with end-of-life care.

We have been part of an innovative pilot project supporting patients with heart failure much earlier in their journey providing support with breathlessness and fatigue management which has had a significant, positive impact, in their wellbeing and quality of life. We have used a patient outcome score to evaluate the effectiveness of the interventions and because of this we have set up groups for patients to discuss their advance care plans and wishes for their future care.

We are also working with our commissioners and local care providers to support patients with frailty and respiratory conditions.

Quotes from heart failure patients:

“I was struggling to walk around the supermarket and had to keep stopping. Since attending ellenor classes I can now manage it in one go. Even my friends have noticed and commented on how much better I seem and told me to keep going to ellenor as it is obviously working.”

“I now feel more confident with managing my fatigue symptoms and have learnt not to be so hard on myself. I used to feel so guilty about the things I could not do but now I can rest when I need to and not worry so much.”

“Coming to ellenor has improved my mobility. Also, my breathing is much better. I feel that most of the time I cope with how I am feeling. I can pace myself better as I now rest between jobs. I have recommended ellenor classes to other people who I feel would benefit. Above all the friendliness of all ellenor staff is wonderful”

We have continued our partnership with Supportive Care UK to provide support and education to our medical and nursing team from palliative care consultants by virtual means. This continues to be successful, strengthening our expertise and is beneficial to clinicians and patients alike.

Education and Training

We recognise that we are not able to care for everyone. We have played a lead role in the Kent and Medway Education Collaborative which to date has trained over 360 health and social care professionals in end-of-life care, clinical skills, communication skills, bereavement, and loss; supporting them in their roles and to enable them to deliver high quality care in their own settings.

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We successfully delivered training in relation to ReSPECT across the Dartford, Gravesham and Swanley area, delivering twenty-six sessions to 262 health and social care professionals at the KCC managers conference. This enables healthcare professionals to support patients make decisions about their future care and wishes. The success of the training for professionals has led to the development of holding information groups for patients and their families. This has enabled patients to find ways to talk with their loved ones about their future wishes for their care and treatment.

Feedback

“I just wanted to say thank you so much for your talk on ReSPECT last week. It was well received and was seen by a wide range of staff. I am hoping this will really kick start our education program.”

Consultant Anaesthetist

Chair Resuscitation Committee

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ACHIEVEMENTS AND PERFORMANCE AGAINST 2022-2023 STRATEGY

Why are we here? People are at the heart of everything we do.

Collaboration

Collaboration with others to achieve best outcomes

Innovation

Innovation to increase productivity and efficiency

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

Clarity

Clarity of purpose and demonstrate impact to meet the needs of the community

Engaging and working with our internal and external communities.

Our EDI Strategy was agreed and implemented; it has enabled us to start to reach out to people who do not currently access our services. We have held podcasts with the LGBTQIA+ communities, this work has been recognised by Hospice UK.

Play a key role in the community as a valued provider of services for families with terminal or a life limited illness.

We have worked with our local acute hospital to provide step-down care to patients needing further support before discharge.

Focus our reach to ensure we are meeting the needs of all who would benefit from our care.

Respond to the changes in our Lead and manage ellenor as Focus our reach to ensure we community and environment and effectively and efficiently as are meeting the needs of all strive to deliver the best possible. who would benefit from our care. hospice care we can. We are reviewing all our As part of our EDI strategy, we We continue to work in contracts and SLAs to ensure all have identified communities who partnership with Health and agreements are robust and fit we know we are not reaching. Social Care Commissioners, the for purpose. We are also working with the ICB ICB and local hospices in Kent and GPs to identify patients in and Medway area. Working with Ensure we make best use of our our local community who are not the Children Hospices across resources to ensure efficiency being identified as needing our London to maximise our work and effectiveness. support. with children. We have been able to identify Demonstrate the impact in the Demonstrate excellence in all areas where we need to focus community that we serve. our activities at the bedside and to review procurement in the boardroom. processes and will be We have reviewed our data undertaking further work on our collection processes and We have developed a feedback sustainability strategy going dashboards and have questionnaire to enable us to forward. implemented surveys for those evaluate the care we provide who experience our care and and learn from the comments of Ensure our resources match use our services. people using our services. ellenor’s direction. ditional funding from the ICB as

As part of our EDI strategy, we have identified communities who we know we are not reaching. We are also working with the ICB and GPs to identify patients in our local community who are not being identified as needing our support.

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Collaboration

Innovation

Collaboration with others Innovation to increase to achieve best outcomes productivity and efficiency

Sustainability

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

Clarity

Clarity of purpose and demonstrate impact to meet the needs of the community

Increase the support offered for We have had a focus on Board We have managed to secure Define a clear future direction patients with respiratory and senior leadership additional funding from the ICB for ellenor. problems and frailty. development, with away days as part of the Kent and Medway held. Education Collaborative and the We are working collaboratively We have been part of an Heart Failure Pilot. with Trustees, staff, and innovative pilot project Planning effectively for stakeholders to agree our supporting patients with heart organisational development, Strive to deliver best return on Strategy for 2024-2027. We are failure much earlier in their focusing on long-term investment and value for money. working to review the business journey, providing support with sustainability. continuity plan and have had the breathlessness and fatigue We have developed an opportunity to assess this in management which has a The Organisation’s leadership investment policy and will be response to a real time event significant positive impact on structure has been reviewed; implementing this over the their wellbeing and quality of training has been implemented coming year. Improve messaging about who life. for managers to enable them to we are and what we do. better support their teams. Develop opportunities with other The brand received a refresh, providers to deliver services in Reflect on innovation during and we want to further improve a joined-up approach. pandemic business continuity our messaging in line with our and lessons learnt to continue strategy and vision. We are also working in to move forward. partnership with our commissioners and local care We have continued to work providers to support patients within our local health economy with frailty and respiratory to provide support for conditions. step-down patients. We are in the process of To ensure a regular flow of further exploring lessons learnt information to key stakeholders. from the pandemic to ensure we retain the examples of good We have implemented EMIS a practice which we have achieved patient data base that enables because of this. us to communicate directly with our community partners, thereby ensuring the sharing of accurate, contemporary information which is having a positive impact on patient safety and effectiveness.

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Covid-19 and Hybrid Working Arrangements

In line with the UK Government directives and the end of Covid-19 Restrictions, our Organisation reverted to normal operations with staff returning to office-based delivery in July 2021. The pandemic has radically changed where, how, and when staff work. We know that choice and flexibility are important to staff and that what works for some will not work for others. We want to support our staff to do their best work, have a good work-life balance, work flexibly whilst staying connected and being able to carry out their role. As a result, we are continuing to review our hybrid working arrangements for appropriate roles.

Policy Review

Our Organisation has seen many changes in this past year, which has changed our culture, working environment and organisational expectations. This has resulted in a review of a number of policies, in particular HR related policies and health and safety policies. The following policy documents have seen the most significant changes:

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ellenor offers a wide range of services to our local community which encompass support that is tailored to the needs of the individual in a way that will offer support to their carers and family as well. Our team are committed to offering a person-centered approach and adapting our support to meet the specific needs of our community, supporting people facing a life-limiting illness and palliative care needs to access support at the right time and in the place of their choice wherever possible. Services range from those focused on maintaining activity and quality of life through to symptom management and end of life care.

Hospice @ Home

Hospice at Home for adults enables patients to receive specialist care and support provided by ellenor in familiar surroundings. A patient’s needs are assessed in their homely surroundings or in clinics and will be addressed in collaboration with GPs, community nurses and other health services.

We will not replace or take over the care provided by other services, but we will add additional resources to help make things better for patients and their families. Our aim is to ensure the patient is comfortable and can die with dignity and in peace within familiar surroundings.

We offer to help with advanced care planning, symptom management and can refer you to supportive services in the community. Over the past year we have provided care for adults, assisting, and supporting them and their families to enable them to remain at home in accordance with their wishes and their preferred place of choice, wherever possible. Support is available 24 hours a day 365 days of the year.

Care Home Support

Our dedicated team of registered nurses and Health Care Assistants work in partnership with Care Home staff to support residents in the last year of end of life, offering support, guidance, and training to Care Home staff to enable residents to die in comfort and with dignity in familiar surroundings and to avoid unnecessary admissions to hospital. They also provide psychological and emotional support to relatives of residents. The team help with advanced care planning and symptom management and work closely together with GPs and other ellenor services.

Over the past year we offered support to care home residents, their families, and staff to reduce unnecessary admissions to hospital and support their end-of-life care in their place of choice.

Staff within the Adult Hospice at Home and Care Homes teams work together to provide a responsive visiting service 365 days a year ensuring everyone, be that in their own home or a care home, have access to the same type of support to meet their needs.

Children’s Services

We provide a range of care for children and young people aged 0-19 years with either an acute oncology diagnosis or life limiting condition. For children in Dartford, Gravesham and Swanley (DGS) we provided clinical nursing support working with children’s families to provide care in their place of choice, which is often their own home or school. This means the children can receive their care in familiar surroundings.

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For children with an oncology diagnosis, we support children receiving cancer treatment and chemotherapy in their own homes, helping reduce the need for hospital visits. In addition, we provided respite care at home to support parents’ mental health. Parents use this time to rest, spend time for themselves or with the child’s siblings. In addition, we offer a range of other services which include play and music therapy, counselling, and bereavement support in Dartford, Gravesham and Swanley and Bexley.

We work closely with a variety of care providers to deliver chemotherapy, palliative care, and end of life care to children 24 hours a day, for 365 days a year. We are able to care for your child and enable them to die at home, surrounded by their family.

Wellbeing Services

We believe in the importance of adding quality to every aspect of life for our patients where possible, through our specialist hospice patient wellbeing activities and services. We also work to address the needs of our patients’ families in this area with a number of groups and activities with our family wellbeing services.

We offer a number of wellbeing services to address the physical, emotional, psychological, and spiritual needs of our patients and their loved ones, as well as carers who require support during challenging times including:

These services offer both individual and group therapy depending on the needs of the individual, support is also offered via virtual means where this is the preferred option.

Over the past year we provided support and advice for patients and families using a holistic approach (the whole person) to promote wellbeing and quality of life by offering counselling, therapies, and spiritual support with the aim of reducing fears and anxieties.

Our team supported patients to make the most of life and to overcome concerns such as managing symptoms and making decisions about their future care. We provided a variety of therapies to offer relief of symptoms, support rehabilitation and give patients a chance to meet and share their experiences with others.

Inpatient Ward

Our Inpatient Ward at Gravesend provides specialist inpatient care for people from the age of fourteen upwards, in a reassuring and peaceful environment. Patients facing a life-limiting illness sometimes have physical, emotional, and spiritual problems that are not improving at home or in hospital. A short admission to the ward gives the team an opportunity to observe symptoms and the effect of treatments, with the aim of lessening their severity and frequency before return home or transfer to another place of care if that is agreed with the

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patient and family as necessary to meet their needs.

As well as symptom management, patients may be admitted for care at the end of life or for respite care, where appropriate. The ward offers symptom control, crisis respite and end of life care. The Inpatient Ward provides an environment the aims to make patients and families feel at home where they can access specialist support and advice as well as hands on clinical care.

In addition, over the past year we have continued to support our local hospitals by accepting patients for recovery via stepdown care before their transition back to their own home or a care home.

Our Strategic Plan for 2024-2027 will be focused on delivering high quality, bespoke and inclusive support for people with life-limiting and terminal illness, their families, and carers.

At the heart of our strategy is the notion of a ‘good death.’ This will mean different things to different people. We are committed to ensuring that our services are flexible, responsive, and bespoke for each individual.

We support recent research which states that a ‘good death’ will consist of three main elements:

We are committed to supporting local people through their journey and this means reaching out to our community from the time of their diagnosis with a life-limiting illness and offering support throughout their journey.

Our services offer support for those who care for people with a life-limiting illness, offering advice, information and respite when needed. We know this will benefit not only the carers themselves, but also the person they are caring for.

We want to respond to our communities’ preferences and provide excellent care at the very end of life for those who choose to die in the Hospice and to do what we can to support a good death for those who choose to die at home.

We are committed to reducing the number of people who die in hospital, especially if they have a clear preference for going home or coming to the hospice. We want to support those who are bereaved as a consequence of a life-limiting illness. We are committed to supporting people to ‘live-well’ and to offering wrap around wellbeing support which reduces the loneliness and isolation our communities face as well as promote physical and

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emotional wellbeing.

Finally, we want to ensure that the best palliative care is available to everyone, including those who are currently under-represented in services. We are actively engaging with faith and grassroot community organisations to ensure that our services are culturally sensitive, accessible, and inclusive.

We are currently developing our Strategic Plan for 2024–2027 and will be collaborating with our Trustees, staff, volunteers, and community to ensure that we continue to deliver quality care to all those that need it and remain able to secure our long-term suitability. We have identified five Strategic “Pillars” to support our future plans:

Pay Policy

We seek to ensure that all employees receive appropriate pay and reward for their work, considering 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 to 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 ellenor’s financial position during the year and its likely financial position in subsequent years via its 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 or 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 staff pay structures remain fair and competitive. The objective of any changes is to ensure ellenor continues to remain attractive in recruiting and retaining staff, particularly clinical staff where there is currently a national shortage. During the year we reviewed our qualified clinical staff pay structure, benchmarking against other hospices and local health providers to ensure the hospice can continue to attract and retain clinical expertise in an increasingly competitive local labour market. The Board then approved the implementation of this pay structure.

Governance

The Board oversees the stewardship and monitoring of ellenor’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 Director of Finance and Resources 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 employ a 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 and Safety lead.

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

Fundraising Regulation

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

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

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Internal Audit

ellenor regularly undertakes audits of its 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.

IT Compliance

ellenor has Cyber Essentials accreditation to ensure its IT security, systems and processes are aligned to best practice.

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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 2022-23, and 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. During the pandemic, the CQC suspended the routine inspection program. This suspension continued for the 2023 year. Instead, the CQC currently uses a mix of on-site and off-site monitoring.

“The service provided outstanding end of life care where children and adults were enabled to experience a comfortable, dignified and pain-free death in the place of their choice when possible. Staff embodied the values of the service which included providing compassionate and professional care and supporting the “whole family” before, during and after a death.”

The CQC reported:

During the year 2023, the CQC conducted off-site monitoring inspections at various monthly intervals throughout the year. The last formal Direct Monitoring Call was 7th June 2023, as a result of this 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 7th June 2023. 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)

We received an overall rating of Outstanding

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.pd

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Post pandemic, without Covid support funding, and with increasing economic inflationary pressures, 2023 was predicted to be a challenging year for ellenor , particularly as we were increasing face to face care services, managing a substantial hospice development project, and were uncertain whether our fundraising and retail income generating activities would get back to pre-Covid levels. Even though donation and legacy income was down by £1,261k, 28%, on the previous year and funding on charitable activities was below the level of inflationary costs incurred to run those activities; ellenor ended the year with a £760k group surplus before net gains on investments.

Our shops performed higher than expectations, raising £505k (65% increase on 2022) net income to the charity. The Trustees of the charity were also encouraged that both subsidiaries had increased profits in comparison to the previous year. Particularly ellenor Lions Hospices Trading Limited, predominately a shop selling new goods, which in the year improved performance turning around two previous years of losses to a profit in 2023. Forecasts for 2024 suggest this should improve further.

However, what the Trustees were most pleased about, was that in a high inflationary period, all our teams worked together to support controlling overall group expenditure (2023: £7,155k, 2022: £7,225k) Reduced expenditure was predominately achieved in the cost of raising funds for the charity (2023: 7% less than 2022), despite the voluntary and trading income associated with those costs increasing overall.

ellenor’s investment properties, generously gifted to the charity via legacies, had improved rental income in line with local market conditions. These properties also increased their unrealised valuation (note 11.). However, the small number of shares the charity held at year end devalued slightly reflecting a challenging stock exchange period.

Overall, the group’s tangible fixed assets increased during the year (note 10) as more capital additions were made, including modernising, and replacing IT equipment, implementing a new care database to support improving patient care and much needed replacement of our maintenance van. Not included in the group’s tangible fixed assets is the costs incurred so far on design and feasibility fees for the extension and refurbishment of Outpatient facilities on the Gravesend hospice site.

----- Start of picture text -----
HIGHLIGHTS 2023
£760k group surplus, despite high inflation
during the year impacting on the hospice
and local economy. Our shop’s achievements
during the year, along with all teams working
hard to control costs in an environment of
rising costs, was particularly encouraging
for Trustees.
*****
All teams working together to control
expenditure despite an environment of high
inflation and a cost-of-living crisis for
our supporters.
*****
Our charity shops had a
record year delivering
£0.5m net income to fund our
services. Our ellenor Lions
Hospices Trading Company
turning around previous year
loss to a profit in 2023.
----- End of picture text -----

These will be capitalized when the development project has been completed, estimated to be around Spring 2024. The costs incurred on the development to date, at year end, are held in prepayments. Currently it is estimated that the charity has £6.5m of contingent liabilities for this development at year end.

It is envisaged that 65% of the funding of this much needed development project will come from designated reserves, the remainder from restricted capital appeal donations of which £378k was received during the year. Due to the increase in capital commitments for this exciting new hospice development, the Board approved a £700k increase in designated reserves to £4.2m.

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Overview

The Consolidated Statement of Financial Activities (SOFA) on page 34 reports a surplus for the year of £798k (2022: surplus £6.3m). Our income for the year, excluding net gains on investments, decreased from the previous year to £7.9m (2022 £13.4m), as Covid support fund ended.

Expenditure

Group total expenditure for the year was £7,154k, down slightly on last year’s total by £71k (2021: total expenditure for the year was £7,225k). The charity spent more money raised on charitable services than in the previous year, £5.5m (2022: £5.4m). We further increased face to face activity post pandemic.

Our Care Home Support Team increased face-to-face contacts by 49% in comparison to the previous year, as well as increases in contacts by the Children’s Service. To enable us to increase care activities in a sustainable way, with rising inflation, we also controlled costs by offering more virtual care and increased group wellbeing sessions.

Staff costs

Care and support staff are our most important assets and resource, and therefore, also, proportionality, our highest cost (2023: 71% of total expenditure).

During the year we reduced total staffing costs by 5% in comparison to the previous year. In part, this saving was due to improved efficiency of working but also the challenge in recruiting qualified clinical and fundraising staff in what remained, locally and nationally, a competitive market with shortages in these types of roles post Covid. Trustees recognised this labour competition as a key risk for ellenor and agreed to some further clinical and fundraising pay structure changes to support retention and recruitment attractiveness.

The Board agreed to review this again as part of 2024 budget year proposals, to ensure ellenor remains

competitive, particularly considering NHS increased pay disputes and agreements with Government may continue.

Due to some vacancies in our clinical staff to enable us to provide continuing care and meet increased demand for our services, there was a need to have agency care staff during the year. Whilst the long-term goal is for ellenor to minimise the use of agency staff. The T rustees were pleased that the reduced agency costs in comparison to the previous year is moving in the right direction.

Support Costs

Although total staff costs were reduced against the previous year, total support costs increased. Governance and compliance, an important element of our patient, families, and supporters care, is increasing in complexity and volume. Increased compliance and security of our systems, processes and practices required increased investment in Finance, IT and Governance costs (the Board were pleased to appoint Moore Kingston Smith as new auditor at the end of the year). Like our local community, ellenor was also hit with high inflationary increases in utility costs at our care facilities, as contracts ended, and new contracts were negotiated.

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Lottery subsidiary

Although the ellenor Trustees were pleased with the increased profitability of the Lottery subsidiary, this was mainly due to saving costs rather than increased income. The Company found it challenging to find the right supplier to help recruit more lottery members, resulting in less investment in this area, which started to impact on income during the year. The profits from the lottery company provide vital funding for the charity’s care, therefore, attracting new and retaining existing members will be a key fundraising objective in 2024.

Income

72% (2022: 75%) of our total income comes from voluntary income, trading activities and investments. Therefore, almost three quarters of the income required to run the hospices’ vital services each year relies on the continued generosity and support of our local community, to which our Trustees are extremely grateful.

In a continuing challenging and competitive year post pandemic, for our local community and fundraising team, we were thankful for the for the continued support we received from our local supporters who raised £5.6m (2021: £6.7m) from donations, legacies, and trading activities.

Including legacies, and excluding trading activities, for every £1 spent on fundraising £7.18 was returned

to the charity. Total costs of generating funds decreased from previous year; the cost of generating voluntary income in 2023 was £462k (2022: £504k).

Improving the net return from investments in fundraising for the charity is a key objective. It is important we continue to demonstrate to our local community that the money they give is money well spent.

The Trustees were also thankful for the continued funding support of our work by local health care commissioners, local authorities, and NHS England. Income from Charitable Activities increased marginally by 0.5%, in comparison to the previous year. Although we were pleased funding increased very slightly, it fell short of the inflationary rising costs that are continuing to impact on the costs of running the services this funding is received for.

We continue to collaboratively work with our local hospices and the funding commissioners to highlight the continuing impact that funding not keeping up with inflation has on our services and to look for innovative ways we can work together to support local hospital trusts to reduce the increasing pressures on hospitals beds and waiting times.

During the year, successful initiatives included Step-Down bed funding to support transitional care from hospitals to their own home or care homes for palliative and non-palliative patients (2023: 71 patients were supported in this service). We were also thankful for the various trusts and NHS training funding received which were restricted to fund care initiatives such as children’s play therapy, bereavement, heart failure and Respect training.

In 2023 for every £1 spent on fundraising * £7.18 was raised for the charity. * Excludes trading activities and includes legacy income

28% Only 28% of our income comes from the NHS and local authorities.

*** Income from Charitable activities as a % of total**

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Policy

The Trustees have agreed a reserves policy with a target of having 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.

----- Start of picture text -----
Funds Analysis 2023 2022
£’000 £’000
Total funds of Groups 17,583 16,785
Less: restricted funds 883 1,095
Unrestricted funds 16,699 15,690
Less: designated funds 6,293 5,626
Free reserves 10,406 10,064
Months cover 17.5 16.7
----- End of picture text -----

Whilst the Trustees and the Senior Management Team are confident that ellenor 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.

A large proportion of this voluntary income can fluctuate and is hard to predict and forecast, therefore ellenor requires cash reserves to maintain working capital and smooth out these fluctuations. For example, in 2023 31% of our voluntary income was received via legacies.

This year’s income from legacies was £1.8m, a £1.2m decrease in income from the previous year. As well as the amount, the timing of legacies being received is unpredictable, particularly those that are complex, As the charity requires staff resources continually to run the hospice care services 365 days, 24/7, the Board regard these costs as fixed in nature, as well as other fixed costs such as premises running costs.

The hospice has a large proportion of income that fluctuates and is unpredictable in nature with a high proportion of fixed costs needed to operate. The Trustees are satisfied that having a minimum level of reserves to cover 6 months’ operating costs is the right policy currently.

The Trustees and Senior Management monitor and review cash reserves on a weekly basis. ellenor relies predominantly on incoming funds from voluntary income through fundraising.

Reserves during the year

At the end of the year, the charity had £17.6m in funds, of this £900k is restricted and £6.3m are designated funds. £2.1m of these designated funds is required to replace ageing, end of life fixed assets. The remaining £4.2m supports the first phase of developing our hospice building at Gravesend to improve our outpatient facilities. The charity had contingent liabilities of £6.5m at year end. A construction contract committing ellenor to cash flow commitments up to completion of the building was signed by the Board in December 2022.

The remaining funds of £10.4m were free reserves. These free reserves equated to 18 months cover of the total spend (2022: 17 months).

Post year end March 2023, the Board approved to designate a further £3.6m of general reserves to fund some important strategic investments that will be needed to ensure that the charity achieves its strategic aims between 2023 to 2026. This includes investments in modernising our Inpatient Unit & common areas, hospice patient gardens, refurbishing our shops, and further developing our IT capabilities.

The Board recognises that, even after the post year end designation referred to above, the

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charity’s level of free reserves remains above it’s 6 months reserve policy. However, the Trustees are comfortable that it is appropriate to have a level of contingency which ensures the charity can sustainably navigate the likely increasing pressure on future charitable cashflows, namely:

Continued voluntary income support from our local community, who are facing an increasing cost of living crisis.

The group is forecasting and budgeting for a challenging year in 2024 where it is expected the charity will use free reserves to sustainably manage continued increasing inflationary costs and ensure investment is available to further develop our cares services to support rising demand in our local community.

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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.

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

• select suitable accounting policies and then apply them consistently,

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.

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

• observe the methods and principles of the Charities SORP,

• make judgements and estimates that are reasonable and prudent,

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements,

• prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue on that basis.

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial

For the year ended 31st March 2023, the Board approved the appointment of Moore Kingston Smith LLP as our new auditors following a tender exercise. Moore Kingston Smith 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.

The Annual Report incorporating the Strategic Report, Directors’ Report and Trustees’ Annual Report was approved by the Trustees on 18 September 2023 and signed on their behalf by:

.............................................. Mac Cheema - Chair of Trustees

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Opinion

We have audited the financial statements of ellenor (the ’parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 March 2023 which comprise of the Consolidated Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:

• give a true and fair view of the state of the groups and the parent charitable company’s affairs as at 31 March 2023 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended.

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

Basis for opinion

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

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the groups and parent charitable company’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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material

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misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

• the information given in the Trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Trustees’ annual report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception.

In the light of the knowledge and understanding of the group and parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in [the strategic report or] the Trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 require us to report to you if, in our opinion:

• the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of Trustees’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the Trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemption in preparing the Trustees’ Annual Report and from preparing a strategic report.

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement set out on page 24, 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 and 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 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

We have been appointed as auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those

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risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the group and parent charitable company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.

• Conclude on the appropriateness of the Trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or parent charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements.

We are responsible for the direction, supervision, and performance of the group audit. We remain solely responsible for our audit report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities,

including fraud.

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. The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council

• We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with governance.

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• We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

• We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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 and, in respect of the consolidated financial statements, to the charity’s Trustees, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charitable company’s members and Trustees those matters which 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 any party other than the charitable company, the charitable company’s members, as a body, and the charity’s Trustees, as a body, for our audit work, for this report, or for the opinion we have formed.

18th September 2023 Karen Wardell (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor Orbital House

20 Eastern Road Romford RM1 3PJ Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

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----- Start of picture text -----
Notes Restricted Unrestricted Total Total
Funds Funds 2023 2022
INCOME FROM: £ £ £ £
Donations and legacies 2 472,475 2,846,543 3,319,018 4,580,234
Charitable activities services for
families facing terminal illness 3 684,666 1,515,535 2,200,201 2,188,461
Other trading activities
Subsidiary retail shops and lottery 8 - 941,733 941,733 935,449
-
Charity retail shops 1,344,032 1,344,302 1,175,757
-
Total trading activities 2,285,765 2,285,765 2,111,206
Investments - 67,207 67,207 48,406
-
Other income – sundry 41,546 41,546 334,467
- - -
Other income – Covid grant funding 4,137,483
Total other income - 41,546 41,546 4,471,950
Total income 1,157,141 6,756,596 7,913,737 13,400,257
EXPENDITURE ON:
Raising funds
-
Fundraising and trading activities 1,675,061 1,675,061 1,801,286
Charitable activities
Services for families facing
terminal illness 1,368,797 4,090,175 5,458,972 5,408,281
Other - 20,166 20,166 15,786
Total expenditure 4 1,368,797 5,785,402 7,154,199 7,225,353
Net gains/(losses) on investments 11 - 38,498 38,498 90,224
Net movement in funds 7 (211,656) 1,009,692 798,036 6,265,128
Funds brought forward 1,095,127 15,689,724 16,784,851 10,519,723
Funds at 31 March 2023 883,471 16,699,416 17,582,887 16,784,851
----- End of picture text -----

The notes on pages 41 to 56 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 2022 are shown in note 24.

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----- Start of picture text -----
Group Charity
2023 2022 2023 2022
FIXED ASSETS £ £ £ £
Tangible fixed assets 2,652,878 2,748,395 2,652,878 2,748,395
Investments 13,235 14,737 13,237 14,739
Investment Properties 1,540,000 1,500,000 1,540,000 1,500,000
TOTAL FIXED ASSETS 4,206,113 4,263,132 4,206,115 4,263,134
CURRENT ASSETS
- -
Stocks of goods for resale 13,508 19,008
Debtors 4,926,105 7,988,008 5,507,963 8,511,990
Cash at bank and in hand 11,022,024 6,843,260 10,407,946 6,289,760
TOTAL CURRENT ASSETS 15,961,637 14,850,276 15,915,909 14,801,750
CREDITORS: amounts falling due
within one year (2,584,863) (2,328,557) (2,537,216) (2,266,741)
NET ASSETS 17,582,887 16,784,851 17,584,808 16,798,143
FUNDS OF THE CHARITY
General funds 10,406,271 10,064,056 10,408,192 10,077,348
Designated funds 6,293,145 5,625,668 6,293,145 5,625,668
Restricted funds 883,471 1,095,127 883,471 1,095,127
TOTAL CHARITY FUNDS 17,582,887 16,784,851 17,584,808 16,798,143
----- End of picture text -----

The charity net movement in funds for the year ended 31 March 2023 is a surplus of £786,665 (2022: surplus £6,270,916)

The Accounting Policies and notes on pages 41 to 56 form part of these Accounts.

The Accounts were approved and authorised for issue by the Board on 18 September 2023 and were signed below on its behalf by:

Mac Cheema Chair of Trustees

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----- Start of picture text -----
2023 2022
Note Group Charity Group Charity
£ £ £ £
Cash flows from operating
activities 20 4,297,605 4,237,027 2,051,326 1,766,049
Cash flows from investing
activities
Purchase of tangible fixed assets (119,556) (119,556) (56,160) (56,160)
Loss on disposal of tangible fixed assets 715 715 - -
Increase (decrease) in cash and
cash equivalents in the year 4,178,764 4,118,186 1,995,166 1,709,889
Cash and cash equivalents at the
beginning of the year 6,843,260 6,289,760 4,848,094 4,579,871
TOTAL CASH AND CASH
EQUIVALENTS AT THE
END OF THE YEAR 11,022,024 10,407,946 6,843,260 6,289,760
----- End of picture text -----

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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:

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).

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 1.

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 will remain a going concern for the foreseeable future. A forecasted cash flow to September 2024 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, the investment needed to fund the hospice building development and likely impacts of inflation. The Trustees also appraised contingency measures including where

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

Although the increasing uncertainty in the UK economy makes 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 remains profitable in the near future and taking appropriate action where it does not.

Income recognition

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.

Grants

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.

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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.

Expenditure

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:

• Costs of raising funds comprises fundraising, charity shops, lottery, and trading activities.

• Expenditure on charitable activities comprises adults and children services for families facing life-limiting illness.

• Other expenditure represents the costs associated with investment properties.

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.

basis over the life of the lease. Post yearend events and capital commitments

In December 2022 the charity signed a construction contract to develop the hospice with an extension to the building and refurbishment of existing parts, with work starting in March 2023. The costs of this project will be capitalised on completion, estimated to be Spring 2024. This means the charity has future capital commitments of £6.5m at year end 2023.

Post year end the trustees approved an increase designated reserves by £3.6m for necessary strategic investments. Notes for this are shown in the Reserves section of the Trustee report and under note 17 of the Financial Statements.

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.

Investments

Investments are a form of basic financial instruments and are initially shown in the financial statements at market value. Movements in the market value 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.

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

Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

Fixed assets

Fixed assets are stated at cost or deemed cost (donated valuation at estimated fair value) less accumulated depreciation and impairment losses.

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Assets costing more than £500 are capitalised.

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

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.

Creditors and provisions

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

Stock

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

Funds

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

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, 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.

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.

Debtors

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

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.

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

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DONATIONS AND LEGACIES 2

----- Start of picture text -----
Restricted Unrestricted
Total 2023 Total 2022
Funds Funds
£ £ £ £
Donations 472,475 1,094,925 1,567,400 1,551,551
-
Legacies 1,751,618 1,751,618 3,028,683
472,475 2,846,543 3,319,018 4,580,234
----- End of picture text -----

INCOME FROM CHARITABLE ACTIVITES 3

----- Start of picture text -----
Restricted Unrestricted
Total 2023 Total 2022
Funds Funds
£ £ £ £
-
Department of Health 199,608 199,608 221,787
Local authority contracts 485,058 1,454,090 1,939,148 1,822,248
Other charitable income - 29,170 29,170 39,856
-
Education and training 32,275 32,275 104,570
684,666 1,515,535 2,200,201 2,188,461
----- End of picture text -----

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ANALYSIS OF GROUP EXPENDITURE 4

----- Start of picture text -----
Direct Costs Direct Costs Support Total 2023
Staff Other Cost
£ £ £ £
Cost of generating voluntary
income 388,536 60,124 13,734 462,394
Fundraising trading:
Charity shops 403,175 135,683 311,982 850,841
Trading company 38,438 135,502 45,194 219,134
Lottery company 13,111 111,395 18,186 142,692
- -
Investment property expenses 20,166 20,166
Charitable activities:
Services for adults 3,462,661 380,025 642,633 4,485,319
Services for children and young
people 807,276 89,142 77,235 973,653
5,113,197 932,036 1,108,965 7,154,199
----- End of picture text -----

4 ANALYSIS OF GROUP EXPENDITURE (2022 COMPARABLES)

----- Start of picture text -----
Direct Costs Direct Costs Support Total 2022
Staff Other Cost
£ £ £ £
Cost of generating voluntary
income 410,366 78,700 15,233 504,299
Fundraising trading:
Charity shops 457,082 97,814 310,008 864,904
Trading company 32,572 95,782 45,955 174,309
Lottery company 11,747 225,149 20,878 257,774
- -
Investment property expenses 15,786 15,786
Charitable activities:
Services for adults 3,741,941 349,694 439,335 4,530,970
Services for children and young
people 708,913 66,608 101,790 877,311
5,362,621 929,533 933,199 7,225,353
----- End of picture text -----

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5 ANALYSIS OF SUPPORT COSTS

----- Start of picture text -----
Support Admin Finance Governance Total 2023
Premises and IT
£ £ £ £ £
Raising funds:
Cost of generating voluntary income - 792 - 12,942 13,734
Fundraising trading:
Charity shops 267,839 5,581 20,970 17,592 311,982
Trading company 20,646 16,944 2,735 4,869 45,194
-
Lottery company 7,505 5,672 5,009 18,186
Charitable activities:
Services for adults 25,232 462,220 119,607 35,574 642,633
Services for children and young
people 5,919 35,085 28,056 8,175 77,235
319,636 528,128 177,040 84,161 1,108,965
ANALYSIS OF SUPPORT COSTS (2022 COMPARABLES)
Support Admin Finance Governance Total 2022
Premises and IT
£ £ £ £ £
Raising funds:
- -
Cost of generating voluntary income 2,792 12,441 15,233
Fundraising trading:
Charity shops 262,212 5,820 16,954 25,022 310,008
Trading company 19,815 21,431 2,103 2,606 45,955
-
Lottery company 12,438 5,674 2,766 20,878
Charitable activities:
Services for adults 15,173 284,402 107,954 31,806 439,335
Services for children and young
people 2,890 72,468 20,563 5,869 101,790
300,090 399,351 153,248 80,510 933,199
----- End of picture text -----

5 ANALYSIS OF SUPPORT COSTS (2022 COMPARABLES)

45

6 GOVERNANCE COSTS INCLUDE

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2023 2022
£ £
Staff costs 36,782 41,650
Auditor’s remuneration: Audit work 27,800 17,700
Professional fees 19,579 21,160
84,161 80,510
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7 NET INCOME FOR THE YEAR IS STATED AFTER CHARGING

2023
£		 2022
£
Depreciation of tangible fixed assets: - owned by the charitable group 214,358 217,157
Auditors’ remuneration 18,250 12,700
Auditors’ remuneration – subsidiaries 9,550 5,000

No expenses were reimbursed to Trustees in the current year ended March 2023 (2022: £nil). No Trustee received remuneration in the current or prior year.

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46
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SUBSIDIARIES 8

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2023 2022
Ellenor Lions Hospices Trading Limited £ £
Turnover 230,504 168,522
Cost of sales (172,328) (126,478)
Gross profit 58,176 42,044
Administrative expenses (46,806) (47,832)
Operating profit/(loss) 11,370 (5,788)
- -
Interest payable
Profit before tax 11,370 (5,788)
- -
Tax on profit
Profit/(loss) for the year 11,370 (5,788)
- -
Gift aid distribution to parent
Profit/(loss) after distribution 11,370 (5,788)
Net assets (14,528) (25,898)
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2023 2022
Ellenor Lions Hospices Lottery Company Limited
£ £
Turnover 711,206 766,926
Cost of sales (103.014) (101,244)
Gross profit 608,192 665,682
Administrative expenses (36,678) (156,529)
Operating profit 568,514 509,153
Interest receivable 23 1
568,537 509,154
Gift aid donation to parent (568.537) (509,154)
- -
Profit/(loss) after distribution
Net assets 12,610 12,610
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Note 22 provides further details of the charity’s investment in the subsidiary undertakings.

47

9 STAFF COSTS AND NUMBERS

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2023 2022
GROUP
£ £
Staff costs were as follows:
Salaries and wages 4,544,604 4,778,563
Social security costs 349,535 332,076
Pension contributions Redundancy payments 213,942 216,061
Administrative expenses (46,806) (47,832)
Redundancy 5,116 35,921
5,113,197 5,362,621
Charity total staff costs were 5,061,618 5,318,302
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The total employee salary and benefits of the key management personnel of the Group and Charity were £431,779 (2022: £429,398). These salaries include Employers National Insurance Contributions.

The number of employees whose emoluments for the year
fell within the following bands were:		 2023
Number		 2022
Number
£60,001 - £70,000 3 4
£70,001 - £80,000 2 1
£80,001 - £90,000 3 1

The 8 above employees are accruing pension contributions totalling £37,190 (2022: £36,892).

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2023 2022
Group
Number Number
The average number of employees during the year was as follows:
Charitable activities 129 132
Finance and Admin 5 5
Fundraising 16 15
150 152
The Charity average number of employees 148 150
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48

10 TANGIBLE FIXED ASSETS

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Freehold Furniture Motor Total
Property & Equipment Vehicles
£ £ £ £
Group Cost
At 1 April 2022 4,166,383 1,364,359 73,241 5,603,983
Additions - 115,056 4,500 119,556
-
Disposals (75,906) (1,250) (77,156)
At 31 March 2023 4,166,383 1,403,509 76,491 5,646,383
Depreciation
At 1 April 2022 1,638,690 1,143,657 73,241 2,855,588
Charge for the year 77,538 136,195 625 214,358
-
Disposals (75,191) (1,250) (76,441)
At 31 March 2023 1,716,228 1,204,661 76,616 2,993,505
Net book value
at 31 March 2023 2,450,155 198,848 3,875 2,652,878
At 31 March 2022 2,527,693 220,702 - 2,748,395
CHARITY
Cost
At 1 April 2022 4,166,384 1,364,359 73,241 5,603,984
Additions - 115,056 4,500 119,556
-
Disposals (75,906) (1,250) (77,156)
At 31 March 2023 4,166,384 1,403.509 76,491 5,646,384
Depreciation
At 1 April 2022 1,638,691 1,143,657 73,241 2,855,589
Charge for the year 77,538 136,195 625 214,358
-
Disposals (75,191) (1,250) (76,441)
At 31 March 2023 1,716,229 1,204,661 72,616 2,993,506
Net book value
at 31 March 2023 2,450,155 198,848 3,875 2,652,878
At 31 March 2022 2,527,693 220,702 - 2,748,395
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Not included in tangible fixed assets is capital commitments of £6.5m for the construction of the the hospice development. This will be capitalised and included in tangible fixed assets on completion of the project, estimated to be in Spring 2024.

49

11 INVESTMENT PROPERTY

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Freehold
Group Valuation
Property
£
At 1 April 2022 1,500,000
Revaluations 40,000
At 31 March 2023 1,540,000
Company
Valuation
At 1 April 2022 1,500,000
Revaluations 40,000
At 31 March 2023 1,540,000
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The above valuations are based on 2023 survey revaluations 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 2023.

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2023 2022
INVESTMENTS: Group
£ £
Market value at 1 April 14,737 14,513
Revaluations (1,502) 224
Market value at 31 March 13,235 14,737
Historical cost as at 31 March 8,106 8,106
All the above shares are equities listed on the London Stock Exchange.
Sub total Shares Total
INVESTMENTS: Charity brought in Group
forward Undertakings
£ £ £
Market Value
At 1 April 2022 14,737 2 14,739
Revaluations (1,502) - (1,502)
At 31 March 2023 13,235 2 13,237
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All the above shares are equities listed on the London Stock Exchange.

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.

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12 STOCKS

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||||| |---|---|---|---| |2023|2022| |Group|Charity|Group|Charity| |£|£|£|£| |-|-| |Finished goods and goods for|13,508|19,008| |resale|

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13 DEBTORS

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2023 2022
Group Charity Group Charity
£ £ £ £
Amounts falling due within one
year.
Trade debtors 1,827,531 1,827,531 1,638,916 1,638,916
Amounts owed by group
- -
undertakings 584,906 526,911
Other debtors 64,821 63,846 87,768 86,792
Prepayments, legacies, and
accrued income 3,033,753 3,031,680 6,261,324 6,259,371
4,926,105 5,507,963 7,988,008 8,511,990
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Prepayments include £697,875 spent on hospice development at year end, this will be transferred to tangible fixed assets on completion of the project, estimated to be Spring 2024.

14 CREDITORS

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2023 2022
Group Charity Group Charity
£ £ £ £
Amounts falling due within
one year
- -
Bank loan/ overdraft 11,674 11,674
Trade Creditors 321,543 321,578 301,347 295,306
Other taxes and social security 90,225 90,255 90,976 90,976
Other creditors 56,060 56,095 55,253 55,288
Accruals 251,733 251,698 230,367 227,187
Deferred income 1,865,272 1,817,590 1,638,940 1,586,310
2,584,863 2,537,216 2,328,557 2,266,741
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The above 2023 deferred income includes £1,714,090 funding for clinical services that will be performed in 2024 under a grant agreement.

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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 Vehicle Lease
2023
£		 Vehicle Lease
2022
£		 Shop Leases
2023
£		 Shop Leases
2022
£
Leases which expire:
Within one year 6,590 6,590 147,288 195,750
Within two to fve years 1,647 8,237 214,208 309,458
Greater than 5 years - - 64,500 110,208
Charity
Leases which expire:
Within one year 6,590 6,590 147,288 195,750
Within two to fve years 1,647 8,237 214,208 309,458
Greater than 5 years - - 64,500 110,208

16 ANALYSIS OF GROUP NET ASSETS

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Restricted Designated General Total
Funds Funds Funds Funds
£ £ £ £
Fixed assets 559,733 2,093,145 1,553,235 4,206,113
Current assets 323,738 4,200,000 11,437,899 15,961,637
Current liabilities - - (2,584,863) (2,584,863)
Net assets at 31 March 2023 883,471 6,293,145 10,406,271 17,582,887
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16 ANALYSIS OF GROUP NET ASSETS (2022 COMPARABLES)

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Restricted Designated General Total
Funds Funds Funds Funds
£ £ £ £
Fixed assets 622,727 2,125,668 1,514,737 4,263,132
Current assets 472,400 3,500,000 10,877,876 14,850,276
Current liabilities - - (2,328,557) (2,328,557)
Net assets at 31 March 2022 1,095,127 5,625,668 10,064,056 16,784,851
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17 ANALYSIS OF FOUNDS Balance £ Unrestricted funds General funds Designated fund - Property Development 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 refurbishement Restricted Legacy - Capital Dev NHS England Children’s Hospice Grant 2022/23 NHS D.G.& S. - Care Home Support Kent County Council - Kent & Medway CCG -

Unrestricted funds
General funds
Designated fund - Property
Development
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
refurbishement
Restricted Legacy - Capital Dev
NHS England Children’s
Hospice Grant 2022/23
NHS D.G.& S. - Care Home
Support
Kent County Council -
Kent & Medway CCG -
Funding for RESPECT training		 Balance
01-Apr-22
£
10,064,056
3,500,000
2,125,668
15,689,724
149,252
332,886
136,825
176,496
-
-
-
20,000		 Income
£
6,756,596
-
-
6,756,596
-
-
-
-
199,608
-
258,220
6,638
-		 Expenditure
£
(5,785,402)
-
-
(5,785,402)
(7,095)
(14,850)
(37,285)
(176,496)
(199,608)
(258,220)
(6,638)
(20,000)		 Investment/
Transfers
£
(628,979)
700,000
(32,523)
38,498
-
-
-
-
-
-
-
-		 Balance
31-Mar-23
£
10,406,271
4,200,000
2,093,145
16,699,416
142,157
99,540
318,036
-
-
-
-
-
Kent & Medway CCG -
Funding for Heart Failure training 20,000 -- (20,000) - -
Various_- Beds & Mattresses_ 3,764 (3,764) - -
DGS CCG Step Down Patients Grant - 220,200 (220,200) - -
Various Donated Income - 94,325 (92,435) - 1,890
Capital Appeal Income 255,904 378,150 (312,206) - 321,848
Total restricted funds 1,095,127 1,157,141 (1,368,797) - 883,471
Group total 16,784,851 7,913,737 (7,154,199) 38,498 17,582,887

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 2022/23 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.

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 a property extension and refurbishment for Outpatients at the Hospice, Gravesend. Building works will start in March 2023.

The legacy balance of £176,496 is restricted to capital property development. The legacy has been used to fund the Design Team fees and survey work for the Outpatient development.

Capital Appeal income with a balance of £321,848 is also restricted to development of the hospice at Gravesend.

Post year end March 2023, the Board approved to designate £3.6m of general reserves to fund some important strategic investments that will be needed to ensure that the charity achieves its strategic aims between 2023 to 2026. This includes investments in modernising our Inpatient Unit & common areas, hospice patient gardens, refurbishing our shops, and further developing our IT capabilities.

53

17 ANALYSIS OF FUNDS (2022)

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Balance Income Expenditure Investment/ Balance
01-Apr-21 Transfers 31-Mar-22
£ £ £ £ £
Unrestricted funds
General funds 5,567,718 8,394,028 (2,076,913) (1,820,777) 10,064,056
Designated fund - Property
- -
Development 1,500,000 2,000,000 3,500,000
- -
Designated fund - Fixed Assets 2,214,667 (88,999) 2,125,668
Total unrestricted funds 9,282,385 8,394,028 (2,076,913) 90,224 15,689,724
Restricted funds
Property extension 2008 156,347 - (7,095) - 149,252
Hospice DTU extension 2010/11 347,736 - (14,850) - 332,886
NHS England Grant - -
174,110 (37,285) 136,825
2014/15
Climate control and bathroom
refurbishement
CIN – Music Therapist
- -
Restricted Legacy 358,812 (182,316) 176,496
- - -
NHS England Children’s 221,787 (221,787)
Hospice Grant 2021/22
NHS D.G.& S. - Care Home - 258,220 (258,220) - -
Support
- - -
Kent County Council - 5,000 (5,000)
Kent & Medway CCG -
- - -
Funding for RESPECT training 20,000 20,000
Kent & Medway CCG -
- - -
Funding for Heart Failure training 20,000 20,000
Coniston – minibus 8,755 - (8,755) - -
Various - Beds & Mattresses 7,778 - (4,014) - -
DGS CCG Step Down Patients Grant - 230,938 (230,938) - -
Various Donated Income - 88,281 (88,281) - -
- - -
Hospice UK Covid Grant 4,089,899 (4,089,899)
- -
Capital Appeal Income 183,800 72,104 255,904
Total restricted funds 1,237,338 7 5,006,229 (5,148,440) - 1,095,127
Group total 10,519,723 13,400,257 (7,225,353) 90,224 16,784,851
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54

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 £213,942 (2022: £216,061).

19

TAXATION

The charity is exempt 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 CASHINFLOW FROM OPERATING ACTIVITIES.

----- Start of picture text -----
2023 2022
Group Charity Group Charity
£ £ £ £
Net income/(expenditure)
for the year 798,036 786,665 6,265,128 3,554,415
Add back depreciation charge 214,358 214,358 217,157 236,278
Gain on investments (38,498) (38,498) (90,224) (90,224)
Investment properties from (857,500) 857,500)
legacies
Decrease in stocks 5,500 - 518 -
Decrease/(increase) in debtors 3,061,903 3,004,027 (5,256,037) (5,543,551)
Increase in creditors 256,306 270,475 1,772,284 1,769,251
Net cash used in operating 4,297,605 4,237,027 2,051,326 1,766,049
activities
----- End of picture text -----

21

CONTROLLING PARTY

ellenor is controlled by its Board of Trustees.

22 PRINCIPAL SUBSIDIARIES

Company Name
Ellenor Lions Hospices Lottery
Company Limited
(Company number: 03116416)		 Country
England		 Percentage
Shareholding
100		 Description
Operates charity lottery
Ellenor Lions Hospices Trading
Limited
(Company number: 05985820) England 100 Sells new goods

55

23 RELATED PARTY TRANSACTIONS

In 2023 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 £40,757 and £544,148, respectively.

There were no other outstanding balances with related parties as at 31 March 2023 (2022: £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.

COMPARATIVE CONSOLIDATED STATEMENT OF FINANCIAL 24 ACTIVITIES (2022):

----- Start of picture text -----
Notes Restricted Unrestricted Total
Funds Funds 2022
INCOME FROM: £ £ £
Donations and legacies 2 160,385 4,419,849 4,580,234
Charitable activities services for
families facing terminal illness 3 755,945 1,432,516 2,188,461
Other trading activities
Subsidiary retail shops and
-
lottery 935,449 935,4497
Charity retail shops 8 1,175,757 1,175,757
-
Total trading activities 2,111,206 2,111,206
Investments - 48,406 48,406
-
Other income – sundry 334,467 334,467
Other income – Covid grant
funding 4,089,899 47,584 4,137,483
Total other income 4,089,899 382,051 4,471,950
Total income 5,006,229 8,394,028 13,400,257
Total income EXPENDITURE
ON: Raising funds
-
Fundraising and trading 1,801,286 1,801,286
activities
Charitable activities
Services for families facing
terminal illness 5,148,440 259,841 5,408,281
Other - 15,786 15,786
Total expenditure 4 5,148,440 2,076,913 7,225,353
Net gains/(losses) on
investments 11 - 90,224 90,224
Net movement in funds 7 (142,211) 6,407,339 6,265,128
Funds brought forward 1,237,338 9,282,385 10,519,723
Funds at 31 March 2022 1,095,127 15,689,724 16,784,851
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56

OUR THANKS

We are immensely grateful to all the supporters who gave so generously in 2023, enabling us to continue providing high quality hospice care to babies, children, and adults in our local community. THANK YOU!

List of funders

Kent Community Foundation | The Albert Hunt Trust | Hospice UK | The Thomas J Horne Memorial Trust | The Lawson Trust | Jessie’s Fund | Ranmore Charitable Trust | Kent Community Foundation | The February Foundation | L&Q Place Makers Fund | Radcliffe Trust | W H and A Hawkins Charitable Trust | Constance Paterson Charitable Foundation | The Inman Charity Trustees Limited | D’Oyly Carte Charitable Trust | St James’s Place Foundation | John Ackroyd Charitable Trust | The Boshier-Hinton Foundation | Snr Denton UK LLP Charitable Trust | Hilary Awdry Charitable Trust | The Institute of our Lady of Mercy | Kel Trust | Neighbourly | Whitehead Monckton Charitable Foundation | Doris Field Charitable Trust | Colyer Fergusson

57

Scan the QR Code to find out more about your local hospice charity

@ellenorcharity ellenor.org

Registered charity no. 1121561 57