## THE WORLD HOSPICE PALLIATIVE CARE A LLIANCE ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 ## A NNUAL R EPORT A ND_ F INANCIAL STATEMENT ## 31 March 2022 The Worldwide Hospice Palliative Care Alliance Company Limited by Guarantee Registered in England and Wales No 6735120 Registered Charity No 1127569 0 ## THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 ## TRUSTEES ANNUAL REPORT ## 1. ADMINISTRATIVE DETAILS ## Registered name The Worldwide Hospice Palliative Care Alliance Any other working name (or abbreviation): WHPCA ## Charity and Company Registration Registered charity: 1127569 Company limited by guarantee in England and Wales: 6735120 ## Principal and Registered Office Hospice House 34-44 Britannia Street London WC1X 9JG ## Independent Examiner Helena Wilkinson Price Bailey LLP 3[rd ] Floor 24 Old Bond St Mayfair London W1S 4AP ## Banker Coutts and Co. 440 Strand London WC2 0QS 1 ## THE WORLD HOSPICE PALLIATIVE CARE A ## REPORT AND FINANCIAL STATEMENT 31 March 2022 ## Trustees (During Fiscal Year) |Dr Julie Ling
Dr Julia Downing
Dr Nisla Camano Reyes
Dr Emmanuel Luyirika
Dr Ednin Hamzah
Mr. Craig Duncan, FCA
Dr Agnes Csikos
Dr Richard Harding
Dr Frank Brennen
Dr James Cleary
Ms. Maria Marroquin
Mr. Edo Banach, JD
Dr Helena Davies
Ms Laurel Gillespie|Chief Executive, European Association of
Palliative Care
Appointed: January 2015 (Chair from June 2018)
Chief Executive, International
Palliative Care Network
Appointed: March 2017 Unlimited Term
President, Panamanian Association of Palliative Care
Appointed: November 2018
Executive Director, African Palliative Care
Association Unlimited Term
Vice-Chair Asia Pacific Hospice Palliative Care
Network Re-appointed:August 2017 Unlimited Term
COO, Hospice UK
Appointed: August 2016 Re-appointed Aug 2020
Pecs-Baranya Hospice Foundation, Hungary
Appointed: March 2017 Re-appointed Mar 2021
Kings College, Cicely Saunders Institute
Appointed: August 2016 Re-appointed Mar 2020
Physician
Appointed: December 2016 Re-appointed Dec 2020
Director and Walther Senior Chair of Supportive
Oncology, Indiana University
Appointed: December 2016 Re-appointed Dec 2020
Administrator, Latin American Palliative Care Assoc.
Appointed: August 2020 Unlimited Term
CEO and President
National Hospice and Palliative Care Organisation
Appointed: October 2017 Re-appointed Aug 2021
Trustee with Palliative Care Needs
Appointed: October 2017
Executive Director, Canadian Hospice Palliative Care| |---|---| 2 ## THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 Association Appointed: December 2020 Dr Stephen Watiti Trustee with Palliative Care Needs Appointed: December 2018 Dr Savita Butola Secretary, Indian Association of Palliative Care Appointed: March 2020 Unlimited Term Prof Yoshiyuki Kizawa President, Japanese Society for Palliative Medicine Appointed: September 2020 Prof Meera Agar Chair, Palliative Care Australia Appointed: September 2020 Dr Babe Gaolebale Botswana Ministry of Health Appointed: December 2020 ## 2. STRUCTURE, GOVERNANCE AND MANAGEMENT ## Nature of Governing Document The Worldwide Hospice Palliative Care Alliance is a charitable company limited by guarantee constituted on 28 October 2008 and governed by articles and memorandum of association which were last amended on 25 July 2017. The trustees are also directors of the charity for the purposes of the Companies Act. ## How the Charity is Constituted The charity is an international non-governmental organization with trustees from each region of the world. There are currently 400 organizational members of the WHPCA from 103 countries. WHPCA members are not currently required to pay dues. The only voting members are the trustees. ## The Board of Trustees Trustees are elected and appointed according to the byelaws, which identify the number of trustees from each world region. Qualified candidates for election to the Board are identified with our regional members and are elected by current trustees. Most trustees retire from office after four years. Retiring trustees can be reappointed but a trustee who has served for two consecutive terms must take a break from office and may not be reappointed for one year. Trustees that represent named organizations in the byelaws can serve unlimited terms. 3 # THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 The trustees delegate day-to-day management of the charity to the executive director, Dr Stephen Connor. The trustees set the remuneration of key management personnel based on market rates within the sector. ## 3. PUBLIC BENEFIT our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. Our achievements and performance in section 5 show how we have met the public benefit requirements. The Worldwide Hospice Palliative Care Alliance (WHPCA) is an international nongovernmental organisation (INGO) focusing exclusively on hospice and palliative care development worldwide. Its members are national and regional hospice and palliative care organisations and affiliate organisations supporting hospice and palliative care and supporters of hospice and palliative care worldwide. together the global palliative care community to improve well-being and reduce unnecessary suffering for those in need of palliative care in collaboration with the regional and national Hospice and palliative care services relieves the pain and suffering of patients with life-limiting illness, supporting them and those around them physically, emotionally, and spiritually. Care for patients can be in a variety of settings including their own home, at the hospice, in a hospital or in the community and can be for days, months or years. We are here to support national hospice and palliative care organisations in promoting and developing hospice and palliative care in their countries. In the following sections, we aim to give you a snapshot of the key activities we have undertaken this year to meet our charitable objectives. This review demonstrates how our work is carried out for public benefit and how we have supported our members and others to provide and develop palliative care. ## 4. OBJECTIVES AND ACTIVITIES The objectives of the charity are: - to facilitate and promote the relief, care and treatment of the sick, especially the chronically and incurably ill and the dying, and the support and care of their families and carers and of the bereaved, in particular by: 4 ## THE WORLD HOSPICE PALLIATIVE CARE A ## REPORT AND FINANCIAL STATEMENT 31 March 2022 - improving access to, and the quality of, palliative care, worldwide and improving the efficiency and efficacy of institutions concerned with the charitable provision of palliative care; and - providing or facilitating education and training in palliative care and increasing awareness and understanding among the general public of the values, principles and practice of hospice and palliative care. The main activities undertaken in relation to those purposes (from 1 April 2021 to 31 March 2022) are set out in section 5 below. ## 5. ACHIEVEMENTS AND PERFORMANCE ## Secretariat and Governance This year, due to the COVID-19 pandemic there were no face-to-face board meetings. However, the board did meet by teleconference 4 times during the year in March, June, September, and December.The executive committee held teleconference meetings between board calls.. Our first executive director, Dr Stephen Connor, was originally appointed in January 2016, and continues to lead the organization to present. ## Risk Management The trustees, together with the executive director and staff, identify risks to which the Worldwide Hospice Palliative Care Alliance is exposed and ensure that appropriate controls and systems are in place to monitor and manage those risks. A risk register is maintained and is reviewed by staff bi-weekly, by the executive committee quarterly, and by the full board annually. Current risks include securing income, dealing with potential economic downturn, ensuring compliance with UK General Data Protections Rules, ensuring our partner organizations are compliant with all safeguarding and grant funding rules and procedures, and ensuring on-line donations and grants are accurately accounted for. ## Communications WHPCA publishes the international edition of ehospice (a separate charity) which supported WHPCA programmes and advocacy activity by reporting on WHPCA programmes and efforts to achieve Universal Health Coverage and palliative care services for those who need it as part of the WHO General Programme of Work, access to medications, rights of older persons, and advocacy at the World Health Organization Executive Board Meeting and the World Health Assembly. ehospice international published 93 (2020/21 43) articles with stories from around the world during this fiscal year. The categories were represented as follows: 5 ## THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 Care 28 Community Engagement 11 Education 16 Leadership 5 Opinion 7 Policy 5 People and places 9 In the media 6 Research 5 Must read - 1 The International edition of ehospice reported 95,503 sessions an improvement from the sessions, 81,736 new users and 118,693 page views by 84,197users over the reporting period. The increased number of articles posted had an impact on this figure. The WHPCA has continued to build up Its communications tools including: - Our monthly e-newsletter which is circulated to over 210 member recipients and 2,928 newsletter subscriber recipients = a total of 3,186 in over 120 countries with a slight decrease from the previous year. - We have been managing and updating our WHPCA website with regular news updates relating to hospice and palliative care worldwide. There were 52,000 sessions and 121,649 page views and 95,591 unique page views by 40,000 users on the WHPCA website during the reporting period. - We have increased our engagement on social media mechanisms, Including Facebook, and Twitter. We currently, as of 1[st] July 2021 have total page likes on Facebook, and 5,747 followers on Facebook. WHPCA also has 7,524followers on Twitter. We also have re-launched our LinkedIn page and have 261 followers and our Instagram account where we have 273 followers. - World Hospice and Palliative Care Day took place despite being in the midst of a global Leave No One Behind - Equal access to - palliative care eryone deserves the best care possible regardless of who they are or where they live in the world. Palliative care is yet to be fully integrated into the healthcare system of most countries especially the low and middle-income countries. The COVID-19 pandemic only exacerbated the challenges faced in the healthcare system. Materials were produced and utilised around the world and 67 events were registered on the website from 39 different countries down from 42 countries last year which was inevitable due to the pandemic but showed the 6 ## THE WORLD HOSPICE PALLIATIVE CARE A ## REPORT AND FINANCIAL STATEMENT 31 March 2022 resilience of palliative care providers and agility to find new ways to hold events, many of them being virtual. - WHPCA Communications continued to provide support to the OSF-funded direct stakeholder project and the Joffe Charitable Trust project using digital media and lived experience spokespersons to increase demand and access to palliative care in Ethiopia and South Africa, the Compassionate Korail project in Bangladesh, and the implementation of the UK Aid Direct Project in Bangladesh. ## We influence policy at the highest levels ## Advocacy This year we continued to focus our advocacy around integrating palliative care as part of health system strengthening and Universal Health Coverage reforms. We continued to work together with palliative care advocates and palliative care allies worldwide to achieve our aims for palliative care for all as part of UHC, with a particular focus on enabling the voice of people with lived experience of palliative care to be heard. We continue to work with WHO, as a non-state actor in official relations, and develop strong, collaborative non-state actor partnerships to deliver our objectives. ## Our key activities through the year include: We contributed to high level events ensuring the voice of palliative care, and more specifically, people with palliative care needs was heard. This included the June 2021 World Health Assembly including the civil society pre-consultation and the January 2022 Executive Board. - We have worked to support the implementation of the WHO Palliative Care Action Plan through active engagement on the WHO palliative care working group and with partners, including: - Quarterly meetings with the WHO Internal Palliative Care Working Group Membership in and support of: - The WHO HIV Quality of Care Working Group - The WHO Global Network for Long Term Care - The WHO Cervical Cancer Elimination program - The WHO Childhood Cancer Initiative ss Our project in Kenya to support the integration of UHC was disrupted due to COVID. We found a resolution for this disruption and will begin implementation in 2022-2023. - As part of World Hospice and Palliative Care Day we published a new report on Equity in Palliative Care and ensured key messaging reflected the voices of people with lived experience globally on palliative care equity issues. 7 ## THE WORLD HOSPICE PALLIATIVE CARE A ## REPORT AND FINANCIAL STATEMENT 31 March 2022 - We delved deeper into the economics of palliative care requesting support for palliative care in the WHO Council on the Economics for all Commission and co-publishing work on palliative care and economics. - We worked with the Open Society Foundations to co-publish articles on global work supported by OSF to advance palliative care, including lessons learned. ## We are building a diverse and strong movement demanding care for all Our membership of the UK working group on NCDs including working collaboratively on a project to research and share the impact of NCDs financing on people with lived experience globally, including those with palliative care needs. This led to a meeting with the UK government civil servants on the findings, policy recommendations and the way forward. - We worked collaboratively with UK based NGO colleagues on a survey on the life course approach and will publish results in 2022-2023. We have delved deeper into work on inequalities in palliative care including delivering sessions on inequality at the global Fellowship led by the Institute of Palliative Medicine (Kerala), St Ch - We have continued to focus our work on targeted equity issues in palliative care integrating it across our advocacy, communications and programming including relating to gender and people with disabilities. - We have continued our support of palliative care in humanitarian crisis by launching a fundraising platform for those affected by the crisis in Ukraine, and working collaborative with others to improve access to palliative care. - Our WHO/WHPCA Global Atlas of Palliative Care at the End of Life (2014) has now been downloaded over 160,000 times. A new 2[nd] edition of the Global Atlas with WHO launched in October 2020 and has so far been downloaded over 68,000 times. http://www.thewhpca.org/resources/global-atlas-on-end-of-life-care ## Organisational Development and Programme Support In Bangladesh, the next phase of our funded work, project started in March. The project is implemented by a consortium of local partners (AYAT and BSMMU) and international partners (St. Christophers and the WHPCA). It aims to make available supportive palliative care integrating government and community health services in one Upazila Health Complex in Narayanganj, reaching at least 950 8 ## THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 people with palliative care needs in their homes or at the outpatient department. To achieve this reach, training and mentoring will significantly increase the pool of skilled and supported health workers available and providing patient-centred care, and the project will mobilise and support community-based organisations, family members and community volunteers to engage in palliative care. At the national level, the project advocates for and provides technical support to the development of a national policy framework and budget allocation for palliative care, as well as the inclusion of palliative care in Universal Health Coverage. on Health (WISH), has been assisting the government of Qatar to expand its capacity to deliver palliative care to older non-cancer patients. A needs assessment and initial palliative care education program was done and a report will be released at the WISH summit this fall. An expanded training program and policy roadmap is planned for the coming year. WHPCA has been providing technical support to the government of Greece in developing a national strategy for development and implementation of palliative care. This year the project remained in hiatus due to the COVID-19 pandemic but should restart. WHPCA and other partner organizations have been providing in-kind technical support to the Hospice and Palliative Professionals Association in the Russian Federation including on-line teaching, case conferences, and professional development throughout the year. The war in Ukraine has limited what can be done going forward but we continue to support palliative care professionals throughout the Eurasia region with our partner organization, the American Eurasia Cancer Alliance. the IAHPC, and a network for palliative care in Humanitarian Emergencies developed and carried out 14 global webinars addressing the COVIDThis webinar series reached over 6,716 attendees on-line live and asynchronously from over 50 countries. The WHPCA Palliative Care Toolkit and training manual continues to be a useful resource for those developing palliative care in limited resource settings at http://www.thewpca.org/resources/memberresources/national-palliative-care-strategies/. An updated version of the toolkit is now available. The toolkit & training manuals have been downloaded over 70,600 times. The WHPCA continues to be focused on support of hospice and palliative care development in low and middle-income countries. We received funding for the above programme to support palliative care delivery in Bangladesh, have developed strong indigenous palliative care models with local members and are working on funding for further programmes. Our co-edited book Building Integrated Palliative Care Programs and Services (2017) that is free to download http://www.thewhpca.org/resources/building-integrated-palliative-care-programsand-services and has been downloaded over 12,500 times. 9 REPORT AND FINANCIAL STATEMENT ## THE WORLD HOSPICE PALLIATIVE CARE A 31 March 2022 ## 6. FINANCIAL REVIEW Income for the finance 20 the Open Society Foundation, the US Cancer Pain Relief Committee, the UK Department for Anonymous, Noncommunicable Disease Alliance, and Global Giving Foundation. We are extremely grateful to them for their support. 156,142 (2020/21 309,153), as a result of increased programme delivery costs. 24,829 (2020/21 17,772) due to commitments to spend funds from the previous fiscal year. There was a large increase in unrestricted general funds expenditure of - 75,292 (2020/21: ) that brings total 72,206 (2020/21 147,498). Total funds carried forward at the end of the 204,077 (2020/21 79,248). ## 7. RESERVES The charity holds limited free reserves at the end of the year. The trustees aim to hold reserves commitments, charitable need and 72,206, the trustees believe this level of reserves is appropriate to remain a going concern for the next twelve months. COVID-19 has not had a negative impact on our operations and reserves this year, though only through March. Our budget and cash forecasts we anticipate ending next fiscal year with slightly less ## 8. PLANS FOR FUTURE PERIODS The WHPCA will continue to work toward achieving its mission through the implementation of our new three-year strategic plan (2022-25). Currently the five strategic areas of focus are: 1. INFLUENCING CHANGE: We will reduce suffering by including palliative care in universal health coverage basic packages of care in low-and-middle income countries 2. TRACKING PROGRESS: We will ensure that palliative care progress is tracked and monitored by policy makers using standardized, tested, and reliable national and international indicators 3. BUILDING A MOVEMENT: We will work to build a movement of people with palliative care needs (PWPCN), carers, civil society, government, and academia to improve understanding and demand for palliative as part of Universal Health Coverage 4. BUILDING MODELS OF Palliative Care (PC): We will work with our members and partners to continue to build models of indigenous PC in low and middle-income 10 # THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 increase access to essential palliative care as part of Universal Health Coverage 5. GROWING A GLOBAL ALLIANCE: We will grow a strong regional and national and international member driven global alliance working collaboratively in meaningful partnership with others. ## STATEMENT OF TRUSTEES RESPONSIBILITIES The trustees (who are also directors of Worldwide Hospice Palliative Care Alliance for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and its subsidiaries and of the incoming resources and application of resources, including the income and expenditure, of the charitable company and its subsidiaries for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and apply them consistently observe the methods and principles in the Charities Statement of Recommended Practice 2019 (FRS102) make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards 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 presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and its subsidiaries and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial 11 ## THE WORLD HOSPICE PALLIATIVE CARE A # REPORT AND FINANCIAL STATEMENT 31 March 2022 governing the preparation and dissemination of financial statements may differ from legislations in other jurisdictions. The Report of the Trustees has been prepared in accordance with the special provisions me. ## Independent examiner Price Bailey LLP was reappointed as the charity’s independent examiner for this fiscal year. Approved by the trustees on 03 November 2022 and signed on their behalf by Dr Julie Ling Chair, WHPCA 12 # THE WORLD HOSPICE PALLIATIVE CARE A LLIANCE ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ## WORLDWIDE HOSPICE PALLIATIVE CARE ALLIANCE I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 14 to 26. ## Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried o ut under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Helena Wilkinson FCA Date: 08 November 2022 For and on behalf of Price Bailey LLP 3rd Floor, 24 Old Bond St, Mayfair, London W1S 4AP 13 ## THE WORLD HOSPICE PALLIATIVE CARE A REPORT AND FINANCIAL STATEMENT 31 March 2022 The Worldwide Hospice Palliative Care Alliance ## Statement of Financial Activities (Incorporating an income and expenditure account) For the year ended 31 March 2022 |Note
Income
Donations and legacies
2a
2b
Total income
Expenditure
Raising funds
3
Charitable activities
3
Income from charitable
activities|Unrestricted
27,570
-
27,570|Restricted
153,401
-
153,401|2022
Total
180,971
-
180,971|2021
Total
326,925
-
326,925| |---|---|---|---|---| ||-
102,862|-
53,280|-
156,142|1,929
307,224| |Total Expenditure
Reconciliation of funds
Total funds brought forward
11
Net income /
(expenditure) before
Total funds carried
forward
Transfers between funds
Net income /
(expenditure) after|102,862
(75,292)
-
(75,292)
147,498
72,206|53,280
100,121
-
100,121
31,750
131,871|156,142
24,829
-
24,829
179,248
204,077|309,153
17,772
-
17,772
161,476| |||||179,248| |||||| All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. 14 ## THE WORLD HOSPICE PALLIATIVE CARE A LLIANCE ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 The Worldwide Hospice Palliative Care Alliance Balance sheet ## As at the 31 March 2022 |||2022|2021| |---|---|---|---| ||Note|£|£| |Tangible Fixed Assets|8|225|675| |Current assets|||| |Cash at bank and in hand||197,849|160,215| |Debtors|9|12,603|19,718| |||210,452|179,933| |Liabilities|||| |Creditors: amounts due within 1 year|10|(6,601)|(1,360)| |Net current assets||203,852|178,573| |Net assets||204,077|179,248| |Funds|||| |Restricted funds||131,871|31,750| |Unrestricted funds||72,206|147,498| |Total charity funds|11|204,077|179,248| The notes on pages 16 to 26 form part of these financial statements. For the year ending 31 March 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 account for the year in question in accordance with section 476; the requirements of the Act with respect to accounting records and the A **pp** roved b **y** the trustees on 03 November 2022 and signed on their behalf b **Dr Julie Ling** Chair Company number: 6735120 15 # THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 ## Notes to the financial statements For the year ended 31 March 2022 ## 1. Accounting policies ## a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice Applicable to Charities Preparing their Accounts in Accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Companies Act 2006. The functional currency is pounds sterling. The charity 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 notes. ## b) Company status The charity is a company limited by guarantee. In the event of the charity being wound ## c) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are to be used for specific purposes as laid down by the donor. ## d) Income Voluntary income including donations, gifts and grants that provide core funding or are of general nature are recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. 16 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 ## 1. Accounting policies (continued) ## e) Expenditure Expenditure is included in the statement of financial activities when incurred and includes attributable VAT which cannot be recovered. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly allocated to either charitable or governance costs, they have been apportioned based on an estimate of the time devoted to the respective areas. ## f) Going Concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern, and income received up to the date of signing these accounts suggests the budget will be met. ## g) Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. ## h) Creditors Creditors 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 are normally recognised at their settlement amount. ## i) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 17 31 March 2022 # THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## 1. Accounting policies (continued) ## j) Pension The company operate a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable. ## k) Financial instruments The charity only has financial assets and liabilities that qualify as basic financial instruments, which are all measured at cost. ## l) Significant estimates and judgements No significant judgements, accounting policies or assumptions have been made by management in applying the charity's accounting policies. 18 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## 31 March 2022 Notes to the financial statements For the year ended 31 March 2022 2. Income a) Donations and Legacies |a) Donations and Legacies||||||| |---|---|---|---|---|---|---| |Grants from foundations and trusts
Grant from USCP
Grant from UK DFID
Grant from Anonymous Foundation
Grant from Global Giving Foundation
Grant from Stavros Niachos Foundation
Grant from NCDA
Income from related parties
13
Exchange gains/(losses)
Individual donations
Total
b) Income from charitable activities
Total
Provision of communications service
Grant from Open Society Foundations
Provision of consultancy services|Unrestricted
4,741
4,741
19,756
2,502
571|Restricted
4,343
23,054
115,758
10,246
153,401|2022
Total
4,343
23,054
-
115,758
4,741
-
10,246
158,142
-
19,756
2,502
571|Unrestricted
-
-
-
-
-
-
-
-
5,663
(1,385)
435|Restricted
42,506
108,205
118,459
35,407
17,635
-
322,212
-
-
-|2021
Total
42,506
108,205
118,459
35,407
-
17,635
-
322,212
-
5,663
(1,385)
435| ||27,570
Unrestricted
-
-
-|153,401
Restricted
-
-
-|180,971
2021
Total
-
-
-|4,713
Unrestricted
-
-
-|322,212
Restricted
-
-
-|326,925
2020
Total
-
-
-| 19 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## 31 March 2022 Notes to the financial statements For the year ended 31 March 2022 |3. Expenditure
Raising funds
Cost of generating donations and grants
Charitable Activities
General Capacity Building
NCDA Project
Bangladesh Project (Anonymous funder)
Bagladesh Project (DFID funding)
Greece Project
Worldwide COVID response (DFID funding)
Joffe Foundation project
USCP Project
Total Expenditure|2022
2021
Direct Costs
Support Costs
Total
Direct Costs Support Costs
Total
-
-
-
1,929
-
1,929
94,540
22,121
116,661
84,135
14,904
99,039
10,365
-
10,365
-
-
-
1,525
500
2,025
32,389
5,129
37,518
9,967
(160)
9,807
60,321
1,002
61,323
-
(1,806)
(1,806)
1,000
3,465
4,465
-
-
-
41,528
3,286
44,814
-
-
-
29,802
3,231
33,033
18,706
384
19,090
23,348
3,684
27,032
135,103 21,039 156,142
272,523 34,701 307,224
135,103 21,039 156,142
274,452 34,701 309,153| |---|---| 20 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 Notes to the financial statements For the year ended 31 March 2022 ## 3. Expenditure (continued) ## b) Analysis of Support Costs |Governance
Trustee Travel
Tax and Independent Examination
Other Support Costs
Travel, accommodation & subsistence
Accountancy and HR
Miscellaneous
General advocacy
Communications Costs
Gifts in Kind - staff time for comms
12
Depreciation
Website
Total Support Costs|2022
2021
- 148
1,140
1,020
1,140
1,168
179
-
10,600
9,970
3,250
5,312
- 11,520
1,574
3,120
450
225
3,846
3,386
21,039
34,701| |---|---| Support costs have been allocated based on an estimate of time spent. ## 4. Net income/(expenditure) for the year |This is stated after charging / crediting:|2022|2021| |---|---|---| |Net losses/(gains) on foreign exchange|(2,502)|1,385| |Independent Examiners fees|1,140
|900| 21 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 Notes to the financial statements For the year ended 31 March 2022 ## 5. Wages and Salaries |Salaries
National Insurance
Pension|2022
2021
85,027
112,474
-
955
2,035
2,429
87,062
115,858| |---|---| The key management personnel for the year comprise the trustees. The charity's trustees were not paid and did not receive any benefits from employment with WHPCA note 11. ## b) Staff numbers The average monthly head count was 4 (2021: 4) |The average monthly head count was 4 (2021: 4)|| |---|---| |At 31 March, the head-count was as follows
Raising funds
Charitable activities
Total|2022
2021
No
No
- -
4
4| ||4
4| ## 6. Pension WHPCA contributes towards defined contribution pension plans for employees. Pension costs are recognised when they fall due. The costs of the defined contribution scheme are included with the associated staff 22 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT 31 March 2022 ## Notes to the financial statements ## For the year ended 31 March 2022 ## 7. Taxation WHPCA is exempt from corporation tax as all its income is applied for charitable purposes. ## 8. Tangible Fixed Assets |Cost at the start of the year
Additions
At the end of the year
Depreciation at the start of the year
Charge for the year
At the end of the year
Net book value at the end of the year
Net book value at the start of the year
9. Debtors
Other debtors
Amounts due from Hospice UK
10. Creditors: Amounts falling due in less than o
Trade creditors
Accruals
11. Analysis of net assets between funds|ne year|IT equipment
2,658
-
2,658
1,983
450
2,433
225
675|2021
-
19,718
19,718
2021
360
1,000
1,360
2022| |---|---|---|---| |||2022
4,989
7,614
12,603
2022
5,388
1,213
6,601|| |Tangible fixed assets
Net current assets
Tangible fixed assets
Net current assets|Unrestricted
225
71,981
72,206|Restricted
-
131,871
131,871
Restricted
-
31,750
31,750|Total
225
203,852
204,077
2021
Total
675
178,573
179,248| ||Unrestricted
675
146,823
147,498||| ||||| 23 31 March 2022 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## Notes to the financial statements For the year ended 31 March 2022 ## 12. Analysis of funds An analysis of restricted funds is shown below |Restricted funds
OSF Capacity Building
USCP Project
Joffe Charitable Trust
DFID Bangladesh Project
Grant from NDA
True Colours Trust
Greece Projct
Bangladesh Project
Total restricted funds
Unrestricted funds
Total funds|1 April
2021
13,798
14,734
-
(13,314)
-
17,360
(1,806)
978
31,750
-
147,498
179,248
1 April
2020|Income
-
4,343
23,054
10,246
-
-
115,758
153,401
27,570
180,971
Income|31 March
Expenditure
Transfers
2022
(13,798)
-
-
(19,090)
-
(13)
-
-
(9,808)
-
(68)
(10,365)
(119)
-
17,360
1,806
-
-
(2,025)
-
114,711
(53,280)
-
131,871
(102,862)
-
72,206
(156,142)
-
204,077| |---|---|---|---| ||||31 March
Expenditure
Transfers
2021| |Restricted funds
OSF Capacity Building
USCP Project
Joffe Charitable Trust
DFID Bangladesh Project
DFID Covid Project
True Colours Trust
Greece Projct
Bangladesh Project
Total restricted funds
Unrestricted funds
Total funds|107,492
(740)
33,033
(15,382)
-
17,360
(14,976)
3,087
129,874
31,602
161,476|118,459
42,506
63,391
44,814
-
17,635
35,407
322,212
4,713
326,925|(99,041)
(113,112)
13,798
(27,032)
-
14,734
(33,033)
-
-
(61,323)
-
(13,314)
(44,814)
-
-
-
-
17,360
(4,465)
-
(1,806)
(37,516)
-
978
(307,224)
(113,112)
31,750
(1,929)
113,112
147,498
(309,153)
-
179,248| Transfers between funds represent amounts that the donor has agreed can now be used for unrestricted purposes. 24 ## THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## 31 March 2022 ## 12. Analysis of funds (continued) OSF have provided annual grants for capacity building of the organisation for several years. The project funded by the US Cancer Pain Relief Committee is to support WHPCA's technical assistance ot the WHPO in implementing the PC resolution. The grant from the Joffe Charitable Trust is to support a project entitled "Using digital media and direct stakeholder voices to increase demand for and access to palliative care in two Anglophone The grant from True Colours Costs is to support the work of the fundraising and international programmes manager. We are undertaking two palliative care development projects in Bangladesh. One is funded by DFID and the other by an anonymous trust. DFID are also funding our work in response to the COVID-19 crisis The Stavros Niarchos Foundation is funding a project to develop palliative care provision in Greece A UK trust which wishes to remain anonymous is funding a palliative care development project in Bangladesh. The second stage of this project began in April 2018 and is expected to last two years. ## 13. Related party transactions WHPCA paid the cost of travel and expenses incurred by Trustees whilst fulfilling their duties to Hospice UK, a UK registered charity, is a member of WHPCA and the Chief Operating Officer of Hospice UK - Craig Duncan - is a trustee of WHPCA. Hospice UK also provided various services to WHPCA, including financial management and payroll 25 31 March 2022 # THE WORLD HOSPICE PALLIATIVE CARE A ANNUAL REPORT AND FINANCIAL STATEMENT ## 13. Related party transactions (continued) chair, Julie Ling, is chief exeucitve of EAPC. of the ICPCN ## 14. Ultimate controlling party There is no overall controlling party. 26