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2023-03-31-accounts

31 March 2023

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

A NNUAL R EPORT A ND_ F INANCIAL STATEMENT

31 March 2023

The Worldwide Hospice Palliative Care Alliance Company Limited by Guarantee

Registered in England and Wales No 6735120 Registered Charity No 1127569

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

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

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

Trustees (During Fiscal Year)

Dr Julie Ling

Chief Executive Officer, European

Association for Palliative Care Appointed: December 2014 (Chair from June 2018) Dr Julia Downing Chief Executive Officer, Children’s International Palliative Care Network Appointed: October 2017 Unlimited Term Dr Nisla Camano Reyes President, Panamanian Association of Palliative Care Appointed: November 2018, Term ended April 2022 Dr Emmanuel Luyirika Executive Director, African Palliative Care Association Appointed: November 2012 Unlimited Term Dr Ednin Hamzah Chair, Asia Pacific Hospice Palliative Care Network Appointed: November 2013 Reappointed: August 2017 Unlimited Term Mr. Craig Duncan, FCA COO, Hospice UK Appointed: October 2016 Re-appointed Aug 2020 Dr Agnes Csikos Pecs-Baranya Hospice Foundation, Hungary Appointed: October 2017 Reappointed Mar 2021 Dr Richard Harding Kings College, Cicely Saunders Institute Appointed: October 2016 Re-appointed Mar 2020 Dr Frank Brennen Physician Appointed: October 2017 Re-appointed Dec 2020 Dr James Cleary Director and Walther Senior Chair of Supportive Oncology, Indiana University Appointed: October 2017 Re-appointed Dec 2020 Ms. Maria Marroquin Administrator, Latin American Palliative Care Assoc. Appointed: August 2020 Unlimited Term Mr. Edo Banach, JD CEO and President

National Hospice and Palliative Care Organisation Appointed: October 2017 Re-appointed Aug 2021, Resigned August 2022

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

Dr Helena Davies

Trustee with Lived Experience Palliative Care Appointed November 2018 (on-leave December 2022)

Ms Laurel Gillespie Executive Director, Canadian Hospice Palliative Care Association Appointed: May 2022

Dr Stephen Watiti Trustee with Lived Experience Palliative Care Appointed: December 2018 Dr Savita Butola Secretary, Indian Association of Palliative Care Appointed: June 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: May 2020 Dr Sami Alsafari Professor, Kasr Al-Ainy School of Medicine, Cairo University. Appointed: May 2022 Dr Douglas Crispim Brazilian National Academy of Palliative Care Appointed: December 2022

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

31 March 2023

REPORT AND FINANCIAL STATEMENT

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.

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.

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

3. PUBLIC BENEFIT

We have referred to Charity Commission’s general guidance on public benefit when reviewing 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 lifelimiting 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:

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

The main activities undertaken in relation to those purposes (from 1 April 2022 to 31 March 2023) are set out in section 5 below.

5. ACHIEVEMENTS AND PERFORMANCE

This year, due to the COVID-19 pandemic there was only one face-to-face board meeting. However, the board did meet by teleconference three times during the year.

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 owns and publishes on 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. ehospice international published 80 (April 22’ – March 23’) articles with stories from around the world during this fiscal year. The categories were represented as follows:

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

International International
Research 13
Policy 11
People & Places 3
In The Media 7
Fundraising 1
Education 17
Community
Engagement		 23
Uncategorized
Highlight 59
Fundraising 1
Care 28
Leadership 5
Opinion 10
Total Articles 79

The International edition of ehospice reported 80,529 (2022: 95,503) sessions, 66,913 (2022: 81,736) new users and 100,504 (2022: 118,693) page views over the reporting period.

The WHPCA has continued to build up Its communications tools including:

We have increased our engagement on social media mechanisms, Including Facebook, and Twitter. We currently, as of 21[st ] July 2023 have 6,004 (2022: 5,747) followers on Facebook. WHPCA also has 7,866 (2022: 7,524) followers on Twitter. Our LinkedIn page has 675 (2022: 261) followers and our Instagram account where we have 625 (2022: 273) followers. World Hospice and Palliative Care Day took place and there this was the first time since the COVID-19 pandemic where people held several in-person events. The theme was Healing

Hearts and communities, and World Hospice and Palliative Care Day 2022 was on 8 October. Everyone 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. In recent years, the COVID-19 pandemic only exacerbated the challenges faced in the healthcare system. Materials were produced and

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

utilised around the world and 141 events were registered on the website from 44 different countries.

WHPCA Communications continued to provide support to the Compassionate Korail project

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, the United Nations as an NGO with Consultative Status, and to develop strong, collaborative links with other 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 2022 World Health Assembly including the civil society pre-consultation, the World Cancer Congress October 2022, and the January 2023 Executive Board. Our executive director co-chaired one of the major thematic areas of the World Cancer Congress, including a track of sessions on palliative care and organized and moderated the Congresses’ Great Debate on Medical Aid in Dying.

The WHO Civil Society Working Group on NCD’s and Pandemic Preparedness

31 March 2023

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

Our project in Kenya to support the integration of palliative care into the national health systems’ Universal Health Coverage program, with funding from True Colours Trust, was

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

disrupted due to COVID. We are implementing the project now and our partner the Kenyan Hospice Palliative Care Association has made great strides. They have approval to add palliative care to the National Health Insurance Fund and the Ministry of Health has reorganized their divisions to include one for palliative and geriatric care. The project is continuing with a no cost extension into the next fiscal year.

https://doi.org/10.1017/S1478951523000391

We are building a diverse and strong movement demanding care for all

Our membership of the UK working group (UKWG) on NCDs enables us to contribute to work being undertaken by the NCDA where appropriate and importantly keeps us up to date with projects being undertaken by the other members of the UKWG and to learn from these. In particular, membership allows WHPCA to keep up to date with advocacy initiatives from other organisations and provides information about activities at meetings such as WHA EB and UN HLM

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

To ensure involvement of our members we conducted a members’ survey to establish how we can best serve our members. This survey included questions on which areas should be prioritized by the WHPCA in its work going forward. Advocacy was identified as a high priority both advocacy by the WHPCA at high level meetings and nationally. Helping countries ensure that palliative care was included in UHC was identified as the highest priority and is in keeping with the guide on advocacy for palliative care and UHC that we produced.

We also conducted a survey of members to identify work being done on identification and partnership with people with lived experience of palliative care. This is building on work we have done to identify PWLE who are willing to contribute to research projects providing a lived experience perspective from the beginning of a research project through all stages including dissemination of results and paper writing. The purpose of the survey is to identify a cohort of PWLE who can participate in a consultation to determine priorities for PWLE for work by the WHPCA and to identify additional PWLE who are willing to participate in research. .

We have continued to focus our work on targeted equity issues in palliative careintegrating it across our advocacy, communications and programming including relating to gender and people with disabilities.

We have established communication with HI (Federation Handicap International - Humanity & Inclusion) to discuss the links between palliative care and rehabilitation and how we might potentially work together. Rehabilitation and PC are both essential health services for UHC with considerable overlap and the profile of rehabilitation has recently increased. Moving forward we anticipate working closely with organisations that promote rehabilitation and there is potential for cost and workforce efficiencies as a result of such collaboration in practice.

We have had productive conversations with HelpAge and established a 3 monthly meeting schedule to discuss areas of common concern given the importance of palliative care in the ageing population. In addition, our goals for advocacy are very well aligned with theirs.

We have continued our support of palliative care in humanitarian crisis by continuing a fundraising platform for those affected by the crisis in Ukraine and working collaboratively with others to improve access to palliative care.

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

Organisational Development and Programme Support

Building an integrated age-attuned model of supportive palliative care in Bangladesh is our project being delivered by partners AYAT, BSMMU, St. Christophers and WHPCA. Now in its second year, the project is opening up access to supportive palliative care by integrating government and community health services in the Bandar Upazila Health Complex in Narayanganj, Bangladesh. The project has already provided palliative care to over 200 patients through a combination of home-based care and outpatient services. The target is 950 by end of year 3. The project has also trained just under 100 health care workers (doctors, nurses and community health workers) and over 30 community volunteers in supportive palliative care and reached over 1,200 community members with palliative care sensitisation sessions. At the national level, the project continues to advocate 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.

With funding from True Colours Trust our project in Kenya to support the integration of palliative care into the national health systems’ Universal Health Coverage program was disrupted due to COVID. We are implementing the project now and our partner the Kenyan Hospice Palliative Care Association has made great strides. They have approval to add palliative care to the National Health Insurance Fund and the Ministry of Health has reorganized their divisions to include one for palliative and geriatric care. The project is continuing with a no cost extension into the next fiscal year.

WHPCA in partnership with Alzheimer’s Disease International, the World Innovation Summit on Health (WISH), and SANAD a Lebanese home care program completed an assessment of need for palliative care for older persons in Qatar for the Hamad Medical Corporation. We also helped SANAD in doing an initial palliative care training program.

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 continued to remain 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 in Eurasia . 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.

WHPCA has been working with the Palliative Care Association in Kazakhstan to expand palliative care in the country by helping with policy and program development.

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

WHPCA has been advising the country of Indonesia on integration of palliative care into their primary care system.

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 since initial publication in 2014.

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 at: http://www.thewhpca.org/resources/building-integrated-palliative-careprograms-and-services with over 12,500 downloads since publication.

6. FINANCIAL REVIEW

Income for the financial year was £193,932 (21/22: £180,971), including grants from the Oak Trust, an Anonymous donor, and Global Giving Foundation. We are extremely grateful to them for their support. Expenditure for the year totaled £257,374 (2021/22 £156,142), as a result of increased programme delivery costs.

During the year WHPCA recorded a deficit of £63,442 (2021/22 surplus £24,829) due to commitments to spend funds from the previous fiscal year. There was a large unrestricted general funds expenditure of £ 47 ,725 (2021/22: £75,292) that brings total unrestricted funds to £24,481 (2021/22: £72,206). Total funds carried forward at the end of the fiscal year were

£140,635 (2021/22: £204,077).

7. RESERVES

The charity holds limited free reserves at the end of the year. The trustees aim to hold reserves of at least £50,000, based on an analysis of our expenditure commitments, charitable need and the security of our income streams. As the current free reserves are £24,481, the trustees believe this level of reserves is inadequate, but we remain a going concern for the next twelve months. COVID-19 has not had a negative impact on our operations and reserves this year.

Our budget and cash forecasts we anticipate ending next fiscal year with approximately £1600020,000 in free reserves.

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

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

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 understading 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 middleincome countries to serve as ‘beaons’ of PCprovision with funding and technical assistance to 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 a 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

THE WORLDWIDE HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

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 information included on the charitable company’s website. Legislation in the United Kingdom

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 applicable to companies’ subject to small companies’ regime.

Independent examiner

Price Bailey LLP was re-appointed as he charity’s independent examiner for this fiscal year[. ]

Approved by the trustees on 07 September 2023 and signed on their behalf by

Dr Julie Ling

Chair, WHPCA

THE WORLD HOSPICE PALLIATIVE CARE A

REPORT AND FINANCIAL STATEMENT

31 March 2023

The Worldwide Hospice Palliative Care Alliance

Statement of Financial Activities

(Incorporating an income and expenditure account)

For the year ended 31 March 2023

2023 2022
Unrestricted Restricted Total Total
Note £ £ £ £
Income
Donations and legacies 2a 31,989 161,943 193,932 180,971
Income from charitable
activities 2b - - - -
Total income 31,989 161,943 193,932 180,971
Expenditure
Charitableactivities 3 79,714 177,660 257,374 156,142
Total Expenditure 79,714 177,660 257,374 156,142
Net income / (expenditure) (47,725) (15,717) (63,442) 24,829
before transfers
Transfers between funds - - - -
Net income / (expenditure) (47,725) (15,717) (63,442) 24,829
after transfers
Reconciliation of funds
Total funds brought forward 72,206 131,871 204,077 179,248
Total funds carried forward 11 24,481 116,154 140,635 204,077

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.

THE WORLD HOSPICE PALLIATIVE CARE A LL ~~IAN~~ CE ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

The Worldwide Hospice Palliative Care Alliance Balance sheet

As at the 31 March 2023

2023 2022
Note £ £
Tangible Fixed Assets 8 - 22
5
Current assets
Cash at bank and in hand 19,132 197,849
Debtors 9 126,694 12,603
145,826 210,452
Liabilities
Creditors: amounts due within 1 year 10 (5,192) (6,601)
Net current assets 140,634 203,852
Net assets 140,634 204,077
Funds
Restrictedfunds 116,153 131,871
Unrestricted funds 24,481 72,206
Total charity funds 11 140,634 204,077

The notes on pages 18 to 28 form part of these financial statements.

For the year ending 31 March 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small

Directors’ responsibilities:

· the members have not required the company to obtain an audit of its account for the year in question in accordance with section 476;

Approved by the trustees on 07 September 2023 and signed on their behalf by

Dr Julie Ling Chair

Company number: 6735120

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2023

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 up, the liability in respect of the guarantee is limited to £1 per member (18) of the

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.

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

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.

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

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.

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2023

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 NCDA
Grant from OAK Trust
Income from related parties
13
Exchangegains/(losses)
Individualdonations
Total		 Unrestricted
£
-
-
6,500
4,590
-
-
11,090
38,059
(18,996)
1,836		 Restricted
£
-
-
118,551
42,892
-
500		 2023
2022
Total
Unrestricted
Restricted
Total
£
£
£
£
-
-
4,343
4,343
-
-
23,054
23,054
125,051
-
115,758
115,758
47,481
4,741
-
4,741
-
-
10,246
10,246
500
-
-
-
161,943 173,032
4,741
153,401
158,142
-
38,059
19,756
-
-
19,756
(18,996)
2,502
-
2,502
1,836
571
-
571
31,989 161,943 193,932
27,570
153,401
180,971

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2023 3. Expenditure

xpenditure
Charitable Activities
Total Expenditure
General Capacity Building
NCDAProject
Bangladesh Project (Anonymous funder)
Bagladesh Project (DFID funding)
GreeceProject
Ukraine
USCPProject
True Colours Trust		 Direct Costs
£
SupportCosts
£
2023
Total
£
Direct Costs
£
SupportCosts
£
2022
Total
£
74,152
5,362
79,514
94,540
22,121
116,661
-
-
-
10,365
-
10,365
108,922
11,327
120,249
1,525
500
2,025
-
-
-
9,967
(160)
9,807
-
-
-
-
(1,806)
(1,806)
35,962
4,289
40,251
-
-
-
-
-
-
18,706
384
19,090
15,500
1,860
17,360
-
-
-
234,536
22,838
257,374
135,103
21,039
156,142

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2022

3. Expenditure (continued)

b) Analysis of Support
Costs
Governance
Tax and Independent Examination
Other Support Costs
Travel, accommodation & subsistence
Accountancy and HR
Miscellaneous
CommunicationsCosts
Depreciation
Website
Total Support Costs		 2023
2022
£
£
1,440
1,140
1,440
1,140
277
179
9,662
10,600
4,715
3,250
3,821
1,574
225
450
2,698
3,846
22,838
21,039

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: 2023 2022
£ £
Net losses/(gains) on foreign exchange 18,996 (2,502)
Independent Examiners fees 1,140 1,140

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2022

5. Wages and Salaries

Salaries
NationalInsurance
Pension		 2023
2022
£
£
71,419
85,027
80
-
1,551
2,035
73,050
87,062

No employee earned more than £60,000 in the current or prior year.

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 in the year (2022: £nil). They were reimbursed expenses during the year as stated in note 11.

b) Staff numbers

The average monthly head count was 4 (2021: 4)

At 31 March, the head-count was as follows
Raisingfunds
Charitableactivities
Total		 2023
2022
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 costs and allocated therefore to raising funds and charitable activities. £217 (2022 - £213) was owing to the pension scheme at the year end.

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements For the year ended 31 March 2023

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
Otherdebtors
Amounts due from Hospice UK
10.
due in less than one year
Trade creditors
Accruals & Deferred Income
11.
Tangible fixed assets
8
Net current assets
Tangible fixed assets
8
Net current assets		 IT equipment
£
2,658
-
2,658
2,433
225
2,658
-
225
2023
2022
£
£
119,060
4,989
7,634
7,614
126,694

12,603
Creditors: Amounts falling
2023
2022
£
£
1,531
5,388
3,660
1,213
5,192

6,601
Analysis of net assets between funds 2023
Unrestricted
Restricted
Total
£
£
£
-
-
-
24,481

116,153

140,634
24,481

116,153

140,634
2022
Unrestricted Restricted
Total
£
£
£
225
-
225
71,981
131,871

203,852
72,206
131,871

204,077		 IT equipment
£
2,658
-
2,658
2,433
225
2,658
-
225
2023
2022
£
£
119,060
4,989
7,634
7,614
126,694

12,603
Creditors: Amounts falling
2023
2022
£
£
1,531
5,388
3,660
1,213
5,192

6,601
Analysis of net assets between funds 2023
Unrestricted
Restricted
Total
£
£
£
-
-
-
24,481

116,153

140,634
24,481

116,153

140,634
2022
Unrestricted Restricted
Total
£
£
£
225
-
225
71,981
131,871

203,852
72,206
131,871

204,077
24,481
Unrestricted
£
225
71,981
72,206
131,871

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2023

12. Analysis of funds

An analysis of restricted funds is shown below

Restricted funds
USCPProject
Joffe Charitable Trust
DFID Bangladesh Project
Ethiopia
True Colours Trust
Ukraine
BangladeshProject
Total restricted funds
Unrestricted funds
Totalfunds
Restricted funds
OSF Capacity Building
USCPProject
DFID Bangladesh Project
DFID Covid Project
True Colours Trust
Greece Projct
BangladeshProject
Total restricted funds
Unrestricted funds
Totalfunds		 1April
2022
Income
£
£
(13)
-
(119)
-
(68)
-
-
500
17,360
-
-
42,891
114,711
118,551		 31March
Expenditure
Transfers
2023
£
£
£
-
13
-
-
119
-
-
68
-
-
-
500
(17,360)
-
-
(40,251)
-
2,640
(120,249)
-
113,013
131,871
161,942
-
72,206
31,989		 (177,860)
200
116,153
(79,714)
-
24,481
204,077
193,931		 (257,574)
200
140,634
1April
2021
£
Income
£
13,798
-
14,734
4,343
(13,314)
23,054
-
10,246
17,360
-
(1,806)
-
978
115,758		 31March
Expenditure
£
Transfers
£
2022
£
(13,798)
-
-
(19,090)
-
(13)
(9,808)
-
(68)
(10,365)
(119)
-
17,360
1,806
-
-
(2,025)
-
114,711
31,750
153,401
-
147,498
27,570		 (53,280)
-
131,871
(102,862)
-
72,206
179,248
180,971		 (156,142)
-
204,077

Transfers between funds represent amounts that the donor has agreed can now be used for unrestricted purposes.

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2022

12. Analysis of funds (continued)

The grant from True Colours Costs is to support the work of the fundraising and international programmes manager.

A UK trust which wishes to remain anonymous is funding a palliative care development project in Bangladesh.

We worked with the Global Giving Foundation to support palliative care in the Ukraine

13. Related party transactions

WHPCA paid the cost of travel and expenses incurred by Trustees whilst fulfilling their duties to WHPCA. This includes the reimbursement of expenses totalling £0 (2022: £0).

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 services valued at £9,600 (2022: £8,333).

At the year end Hospice UK owed £7,634 to WHPCA (2022: £7,614).

THE WORLD HOSPICE PALLIATIVE CARE A

ANNUAL REPORT AND FINANCIAL STATEMENT

31 March 2023

Notes to the financial statements

For the year ended 31 March 2022

13. Related party transactions (continued)

During the year, Stephen Connor, the executive director, donated £450 to WHPCA (2021: £1,471)

During the year, the charity paid £1,200 in subscriptions to ehospice, a communcations charity. (2022: £1,200). One trustees of WHPCA, Dr Julie Downing and it's executive director, Dr Stephen R Connor are also trustees of ehospice

During the year, the charity received £26,496 (2022: £2,550) from EAPC for staff recharges. The chair, Julie Ling, is chief exeucitve of EAPC.

During the year, the charity received £12,474 (2022: £6,976) from ICPCN for staff recharges and paid it £0 (£2,399) in consultancy fees. A trustee, Julie Downing, is chief exeucitve of the ICPCN

14. Ultimate controlling party

There is no overall controlling party.