2021-03-31-accounts - Bury Hospice

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Reference and Administrative Details	Reference and Administrative Details	Reference and Administrative Details	2to 3
Trustees' Report and Annual Strategic Review			4to 20
Statement of	Trustees' Responsibilities		21
Independent	Auditors' Report		22
Consolidated	Statement of Fina ncia I Activities		26
Statement of	Financial Activities	—Charity	27
Consolidated	Balance Sheet		28
Balance Sheet - Charity			29
Consolidated	Statement of Cash	Flows	30
Statement of	Cash Flows - Charity		31
Notes to the	Financial Statements		32

	Barclays Bank Plc
	1Central Street
	The Rock
	Bury
	BL9OJN
Auditor	MHA Moore and Smalley
	Chartered Accountants	and Statutory	Auditor
	Richard House
	9Winckley Square
	Preston
	PR1 3HP
Patrons	Tracey Mort MBE
	Scott Quigg
	Lisa Riley
	Suzanne Jones

P J Horrocks	5
G Yardley	5
R Robinson	3
N Kershaw	4
D McNicoll	4
G Rink	5
S Page	5
J Hibbert	5
D Lisle	5
Chris Claydon-Butler	5

				Unrestricted	Restricted	Total	Total
				funds	funds	2021	2020
			Note	f	f	f	f
Income and Endowments		from:
Donations and legacies			2	529,390		529,390	1,224,354
Charitable activities			3	639,401	584,883	1,224,284	573,219
Other trading activities				863,011		863,011	1,522,510
Investment income				2,085		2,085	3,080
Other income retail	grants			96,677		96,677	175,000
Coronavirus job retention
scheme grant				187,426		187,426
Tota I Income				2,317,990	584,883	2,902,873	3,498,163
Expenditure on:
Raising funds				(971,027)		(971,027)	(1,027,982)
Charitable activities				(1,368,831)	(576,271)	(1,945,102)	(1,922,985)
Total Expenditure				(2,339,858)	(576,271)	(2,916,129)	(2,950,967)
Net income/(expenditure)				(21,868)	8,612	(13,256)	547,196
Transfers between	funds
Other recognised gains and			losses
Other gains/(losses)			8	7,898		7,898	(1,250)
Net movement in funds				(13,970)	8,612	(5,358)	545,946
Reconciliation offunds
Total funds brought	forward			5,723,099	7,000	5,730,099	5,184,153
Total funds carried	forward		21	5,709,129	15,612	5,724,741	5,730,099

			Unrestricted	Restricted	Total	Total
			funds	funds	2021	2020
		Note	f	f	E	E
Income and Endowments	from:
Donations and legacies		2	526,704		526,704	1,220,258
Charitable activities		3	639,401	584,883	1,224,284	573,219
Other trading activities		4	673,738		673,738	1,314,364
Investment income		5	2,020		2,020	2,793
Other Income Retail Grants			96,677		96,677	175,000
Coronavirus job retention
scheme grant			184,922		184,922
Tota I Income			2,123,462	584,883	2,708,345	3,285,634
Expenditure on:
Raising funds			(789,858)		(789,858)	(849,605)
Charitable activities			(1,366,410)	(576,271)	(1,942,681)	(1,920,702)
Total Expenditure			(2,156,268)	(576,271)	(2,732,539)	(2,770,307)
Net income/(expenditure)			(32,806)	8,612	(24,194)	515,327
Transfers between funds
Other recognised gains and		losses
Other gains/(losses)		8	7,898		7,898	(1,250)
Net movement in funds			(24,908)	8,612	(16,296)	514,077
Reconciliation offunds
Total funds brought forward			5,641,644	7,000	5,648,644	5,134,567
Total funds carried forward		21	5,616,736	15,612	5,632,348	5,648,644

					2021	2020
				Note	f	f
Fixed assets
Tangible assets				12	4,148,887	4,295,620
Intangible Assets				13	13,225	19,531
Investments				14	10	10
					4,162,122	4,315,161
Current assets
Debtors				15	287,796	756,044
Investments				16	52,563	44,367
Cash at bank	and in hand				1,542,036	930,055
					1,882,395	1,730,466
Creditors: Amounts		falling due within one year		17	(319,776)	(315,528)
Net current	assets				1,562,619	1,414,938
Total assets	less current		liabilities		5,724,741	5,730,099
Creditors: Amounts		falling due after more than one year
Net assets					5,724,741	5,730,099
Funds ofthe	Charity:
Restricted income funds				21	15,612	7,000
Unrestricted	income	funds
Unrestricted	income	funds		21	5,709,129	5,723,099
Total funds					5,724,741	5,730,099

					2021	2020
				Note	f	f
Fixed assets
Tangible assets				12	4,148,887	4,295,620
Intangible Assets				13	13,225	16,094
Investments				14	12	12
					4,162,124	4,311,726
Current assets
Debtors				15	304,022	763,288
Investments				16	52,563	44,367
Cash at bank	and in hand				1,395,316	814,413
					1,751,901	1,622,068
Creditors: Amounts		falling due within one year		17	(281,677)	(285,150)
Net current	assets				1,470,224	1,336,918
Total assets	less current		liabilities		5,632,348	5,648,644
Creditors: Amounts		falling due after more than one year
Net assets					5,632,348	5,648,644
Funds ofthe	Charity:
Restricted income funds				21	15,612	7,000
Unrestricted	income	funds
Unrestricted	income	funds		21	5,616,736	5,641,644
Total funds					5,632,348	5,648,644

YEAR ENDED 31MARCH 20	21
				2021	2020
			Note	f	f
Cash flows from operating activities
Net cash income/(expenditure)				(5,358)	370,946
Adjustments to cash flows from non-cash		items
Depreciation and amortisation			10	146,534	149,331
Investment income			5	(2,085)	(3,080)
(Profit)/Loss on disposal oftangible	fixed	asset		6,503	3,949
(Gain)/loss on investments				(8,194)	1,032
				137,400	522,178
Working capital adjustments
Increase/(decrease) in debtors			15	468,248	(426,247)
Increase/(decrease) in creditors			17	4,248	(49,176)
Net cash flows from operating activities				609,896	46,759
Cash flows from investing activities
Investment income				2,085	3,080
Purchase oftangible fixed assets			12		(11,190)
Net cash flows from investing activities				2,085	(8,110)
Net decrease in cash and cash equivalents				611,981	38,649
Cash and cash equivalents at 1April	2020			930,055	891,410
Cash and cash equivalents at 31March 2021				1,542,036	930,055

YEAR ENDED 31MARCH 20	21
				2021	2020
			Note	f	f
Cash flows from operating activities
Net cash income/(expenditure)				(16,296)	339,077
Adjustments to cash flows from non-cash		items
Depreciation and amortisation			10	143,097	144,843
Investment income				(2,020)	(2,793)
(Profit)/Loss on disposal oftangible	fixed	asset		6,50349
(Gain)/loss on investments				(8,194)	1,032
				123,090	486,108
Working capital adjustments
Increase/(decrease) in debtors			15	459,266	(398,474)
Increase/(decrease) in creditors			17	3,473	(45,739)
Net cash flows from operating activities				578,883	41,895
Cash flows from investing activities
Investment income				2,020	2,793
Purchase oftangible fixed assets			12		(11,190)
Net cash flows from investing activities				2,020	(8,397)
Net increase/(decrease) in cash and	cash	equivalents		580,903	33,498
Cash and cash equivalents at 1April	2020			814,413	780,915
Cash and cash equivalents at 31March 2021				1,395,316	814,413

	Unrestricted	Total	Total
	funds	2021	2020
Consolidated	f	f	f
Donations	244,723	244,723	210,876
Legacies	238,072	238,072	983,388
Gift aid reclaimed	46,595	46,595	30,090
	529,390	529,390	1,224,354
	Unrestricted	Total	Total
	funds	2021	2020
Charity	f	f	f
Donations	242,037	242,037	206,780
Legacies	238,072	238,072	983,388
Gift aid reclaimed	46,595	46,595	30,090
	526,704	526,704	1,220,258

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
		f		f	f
Consolidated
Grant income	Bury CCG	480,322		480,322	521,536
Grant income	NHSE		544,217	544,217
Out ofarea patient contributions		23,060		23,060	19,800
Other Grants		136,019	40,666	176,685	31,883
		639,401	584,883	1,224,284	573,219
		Unrestricted	Restricted	Total	Total
		Funds	Funds	2020	2019
		f		f	f
Consolidated	—Prior Year
Grant income	NHSE	521,536		521,536	429,912
Out ofarea patient contributions		19,800		19,800	13,950
Other Grants		7,086	24,797	31,883	10,500
		548,422	24,797	573,219	454,362

		Unrestricted	Restricted	Total	Total
		Funds	Funds	2021	2020
Charity		f		f	f
Grant income	Bury CCG	480,322		480,322	521,536
Grant income	NHSE		544,217	544,217
Out ofarea patient contributions		23,060		23,060	19,800
Other Grants		136,019	40,666	176,685	31,883
		639,401	583,883	1,224,284	573,219

4 Inc	ome fro	m	other trading activities
				Unrestricted	Total	Total
				funds	2021	2020
				f	f	f
				275,237	275,237	800,933
				353,756	353,756	340,760
				222,331	222,331	359,256
Other	income	-	catering	4,287	4,287	16,761
Other	income	-	rent ofoffice space	7,400	7,400	4,800
				863,011	863,011	1,522,510

Charity			Unrestricted	Total	Total
			funds	2021	2020
			f	f	f
Charity retailing			275,237	275,237	800,933
Other events	income		222,331	222,331	359,256
Donation from Bury Hospice Trading		Ltd	164,483	164,483	132,614
Other income	—catering		4,287	4,287	16,761
Other income	- rent of rooms		7,400	7,400	4,800
			673,738	673,738	1,314,364

5 Investment in	come
		Unrestricted	Total	Total
		funds	2021	2020
Consolidated		f	f	f
Other investment	income	2,085	2,085	3,080
		Unrestricted	Total	Total
		funds	2021	2020
Charity		f	f	f
Other investment	income	2,020	2,020	2,793

Consolidated			Unrestricted	funds
Activities undertaken		Fundraising	Fundraising	Total		Total
directly		cost - retail	cost-	2021		2020
			general f	f		f
Fundraising	trading		6,976	6 6,97		27,399
Costs ofgoods sold		121,317		121,317		138,187
Depreciation		17,788	2,204	19,992		19,920
Other costs		241,928	22,472	264,400		217,201
Staff Costs		419,376	138,966	558,342		625,275
		800,409	170,618	971,027		1,027,982
Charity			Unrestricted	funds
Activities undertaken		Fundraising	Fundraising	Total		Total
directly		cost - retail	cost-	2021		2020
			general f	f		f
Fundraising	trading		6,976	6,97	6	27,399
Costs ofgoods sold		17,390		17,390		28,622
Depreciation		14,351	2,204	16,555		15,432
Other costs		218,771	22,472	241,243		194,150
Staff Costs		368,728	138,966	507,694		584,002
		619,240	170,618	789,858		849,605

7 Costs of	Charita	ble	Activities
Consolidated				Unrestricted	Restricted
				funds	funds	Total	Total
Activities undertaken			directly	Main Hospice	Main Hospice
				Activities	Activities	2021	2020
				f	f	f	f
Employment	costs			941,374	576,271	1,517,645	1,496,773
Other costs				280,929		280,929	281,370
Depreciation				133,046		133,046	133,360
Governance	costs:
Other governance		costs		3,794		3,794	2,633
Audit fees: audit ofthe				9,336		9,336	8,568
financial statements
Lega I fees				352		352	281
				1,368,831	576,271	1,945,102	1,922,985
Charity				Unrestricted	Restricted
				funds	funds	Total	Total
Activities undertaken			directly	Main Hospice	Main Hospice	2021	2020
				Activities	Activities		f
				f	f
Employment	costs			941,374	576,271	1,517,645	1,496,773
Other Costs				280,914		280,914	281,355
Depreciation				133,046		133,046	133,360
Governance	costs:
Other governance		costs		3,794		3,794	2,633
Audit fees: audit ofthe				6,930		6,930	6,300
financial statements
Lega I fees				352		352	281
				1,366,410	576,271	1,942,681	1,920,702

Consolidated				Unrestricted	Total	Total
				funds	2021	2020
				f	f	f
Gain on revaluation		of investment	assets	7,898	7,898	(1,250)
Consolidated	—Prior	Year		Unrestricted	Total	Total
				funds	2020	2019
				f	f	f
Gain on revaluation		of investment	assets	(1,250)	(1,250)	2,887

				Consolidated	Consolidated	Charity	Charity
				2021	2020	2021	2020
				f	f	f	f
Staff pension		contributions		138,520	126,278	136,484	123,845
Payments	under operating		leases:
—land and	buildings			46,425	31,530	46,425	78,435
—plant and equipment				12,979	12,055	12,979	12,055
(Profit)/Loss		on disposal of	fixed asset	6,503	3,949	6,503	3,949
Depreciation		and amortisation		146,534	149,331	143,097	144,843
Auditors'	remuneration
—audit of	the	financial statements		9,336	8,568	6,930	6,300

he aggregate payroll costs were as	follows:	follows:
	Consolidated		Charity
	2021	2020	2021	2020
Wages and salaries	1,776,515	1,773,903	1,731,279	1,738,371
Social security costs	145,732	142,599	142,345	139,291
Pension costs	138,520	126,278	136,484	123,845
	2,060,767	2,042,780	2,010,108	2,001,507

		Consolidated	Consolidated
		2021		2020
	Staff	FTE	Staff	FTE
	No	No	No	No
Clinical and support staff	43	38	41	37
Fundraising	35	26	36	26
Administration	4	3	4	3
	82	67	81	66

ll within the following b	ll within the following b	ands was:
Consolidated			Charity
2021	2020	2021		2020
No	No	No		No

12Tangible fixed assets
		Leasehold			Plant and
	Freehold Land	land	and	Furniture and	machinery
Consolidated	and buildings f	buildings f		equipment f	(incl vehicles) f	Total f
Cost
At 1April 2020	4,803,900	143,572		221,519	171,615	5,340,606
Additions
Disposals				(31,184)	(37,067)	(68,251)
At 31March 2021	4,803,900	143,572		190,335	134,548	5,272,355
Depreciation
At 1April 2020	677,397		50,645	174,325	142,620	1,044,987
Charge for the year	96,078		20,792	14,833	8,526	140,229
Eliminated on disposal				(29,965)	(31,783)	(61,748)
At 31March 2021	773,475		71,437	159,193	119,363	1,123,468
Net book value
At 31March 2020	4,126,504		92,927	47,194	28,995	4,295,620
At 31March 2021	4,030,425		72,135	31,142	15,185	4,148,887

					Plant and
	Freehold Land	Leasehold	land	Furniture and	machinery
Charity	and buildings f	and buildings f		equipment f	(incl vehicles) f	Total f
Cost
At 1April 2020	4,803,901	143,572		219,669	171,615	5,338,757
Additions
Disposals				(31,184)	(37,067)	(68,251)
At 31March 2021	4,803,901	143,572		188,485	134,548	5,270,506
Depreciation
At 1April 2020	677,397		50,645	172,475	142,620	1,043,137
Charge for the year	96,078		20,792	14,833	8,526	140,229
Eliminated on disposal				(29,965)	(31,783)	(61,748)
At 31March 2021	773,475		71,437	157,343	119,363	1,121,618
Net book value
At 31March 2020	4,126,504		92,927	47,194	28,995	4,295,620
At 31March 2021	4,030,426		72,135	31,142	15,185	4,148,887

13Intangible fixed assets
Consolidated	Software	Total
	f	f
Cost
At 1April 2020	55,994	55,994
Additions
Disposals	(8,848)	(8,848)
At 31March 2021	47,146	47,146
Depreciation
At 1April 2020	36,463	36,463
Charge for the year	6,306	6,306
Eliminated on disposal	(8,848)	(8,848)
At 31March 2021	33,921	33,921
Net book value
At 31March 2020	19,531	19,531
At 31March 2021	13,225	13,225

Charity	Software	Total
	f	f
Cost
At 1April 2020	39,891	39,891
Additions
Disposals	(8,848)	(8,848)
At 31March 2021	31,043	31,043
Depreciation
At 1April 2020	23,797	23,797
Charge for the year	2,869	2,868
Eliminated on disposal	(8,848)	(8,848)
At 31March 202	17,818	17,818
Net book value
At 31March 2020	16,094	16,094
At 31March 2021	13,225	13,225

4 Fixed asset investment	s
			Consolidated			Charity
		2021		2020 2021			2020
			f		f f		f
Market value at 1"April	2020		10		10	12	12
Market value at 31st March 2021			10		10	12	12
Historical cost at 31st March 2021			10		10	12	12
nvestment in subsidiary	companies
ll subsidiary companies	are incorporated	in the UK	and are	wholly	owned. The details ofthe
ubsidiary and the results	for the year are	as follows:
					Bury Hospice Trading		Limited
					2021	2020
Profit and Loss
Turnover					358,946		344,856
Cost ofsales and other	direct costs				(103,927)	(109,565)
Administrative expenses					(79,648)		(71,080)
Interest received					65		287
Profit/(Loss) before tax					175,436		164,498
Balance Sheet
Fixed assets							3,437
Current assets					154,160		135,614
Current liabilities					(61,765)		(57,594)
Net assets/(liabilities)					92,395		81,457
Ordinary f1shares
Profit and loss account					92,393		81,455
Net assets/(liabilities)					92,395		81,457

15Debtors
	Consolidated		Charity
	2021	2020	2021	2020
	f	f	f	f
Trade debtors		31,300		31,300
Due from group undertakings			23,666	27,215
Other debtors 8 prepayments	89,396	88,561	81,956	68,590
Accrued income	198,400	636,183	198,400	636,183
	287,796	756,044	304,022	763,288

			Consolidated		Charity
			2021	2020	2021	2020
			f	f	f	f
Listed	other	shares	52,563	44,367	52,563	44,367

17Creditors: amounts falling due	within one year
	Consolidated		Charity
	2021	2020	2021	2020
	f	f	f	f
Trade creditors	88,137	63,007	83,414	62,952
Other creditors	75,113	177,406	44,065	149,222
Accruals	156,526	75,115	154,198	72,976
	319,776	315,528	281,677	285,150

The future	minimum lease payments under n	on-cancellable operat	ing leases a	s set out below	:
		Consolidated		Charity
		2021	2020	2021	2020
		f	f	f	f
Land and	buildings:
Amounts	due within one year	53,758	54,986	53,758	54,986
Amounts	due between two to five years	42,785	61,258	42,785	61,258
Amounts	due after five years
Other:
Amounts	due within one year	7,795	17,479	7,795	17,479
Amounts	due between two to five years	18,924	20,749	18,924	20,749
Amounts	due after five years	1,945	8,253	1,945	8,253

21 Funds
		Balance at			Other			Balance at
		1April	Incoming	Resources	recognised			31March
Consolidated		2020 f	resources f	expended f	gains/(losses) f		Transfers f	2021 f
Unrestricted funds
Unrestricted designated
funds
Continuity Fund		1,407,948	2,317,990	(2,339,858)		7,898	142,090 1,536,078
Fixed Asset Fund		4,315,151					(142,090) 4,173,061
		5,723,099	2,317,990	(2,339,858)		7,898	— 5,709,129
Restricted funds
Outreach Fixed Asset Fund		7,000		(7,000)
NHSE Emergency	Funding		544,217	(544,217)
National Lottery			37,000	(25,054)				11,946
Hospice gardens			3,666					3,666
Total restricted	funds	7,000	584,883	(576,271)				15,612
Total funds		5,730,099	2,902,873	(2,916,129)		7,898	-	5,724,741

FOR THE YEA	R ENDED 3	1MARCH	2021
		Balance			Other	Transfers	Balance at
		at 1April	Incoming	Resources	recognised	f	31March
Consolidated —Prior Year		2019 f	resources f	expended f	gains/(losses) f		2020 f
Unrestricted funds
Unrestricted designated funds
Continuity Fund		716,412	3,473,366	(2,922,670)	(1,250)	142,090 1,407,948
Fixed Asset Fund		4,457,241				(142,090)	4,315,151
		5,173,653	3,473,366	(2,922,670)	(1,250)	—5,723,099
Restricted funds
Outreach		8,000	24,797	(25,797)			7,000
Bereavement Support		2,500		(2,500)
Total restricted	funds	10,500	24,797	(28,297)			7,000
Total funds		5,184,153	3,498,163	(2,950,967)	(1,250)	-	5,730,099
		Balance			Other	Transfers	Balance at
		at 1April	Incoming	Resources	recognised	f	31March
Charity		2020 f	resources f	expended f	gains/(losses) f		2021 f
Unrestricted funds
Unrestricted designated funds
Continuity Fund		1,329,930	2,123,462	(2,156,268)	7,898	149,601 1,454,623
Fixed Asset Fund		4,311,714				(149,601) 4,162,113
		5,641,644	2,123,462	(2,156,268)	7,898	-	5,616,736
Restricted funds
Outreach		7,000		(7,000)
NHSE Emergency	Funding		544,217	(544,217)
National Lottery			37,000	(25,054)			11,946
Hospice gardens			3,666				3,666
Total restricted	funds	7,000	584,883	(576,271)			15,612
Total funds		5,648,644	2,708,345	(2,732,539)	7,898		5,632,348

							Other	Transfers
			Balance at 1	Incoming	Resources		recognised	f	Balance	at31
Charity —Prior Year			April 2019 f	resources f	expended f	gains/(losses) f			March f	2020
Unrestricted
designated	funds
Continuity	Fund		674,754	3,260,837	(2,742,010)		(1,250)	137,599	1,329,930
Fixed Asset	Fund		4,449,313					(137,599)	4,311,714
			5,124,067	3,260,837	(2,742,010)		(1,250)		5,641,644
Restricted	funds
Domiciliary	Care	fund	8,000	24,797	(25,797)					7,000
GP Education			2,500		(2,500)
Total restricted		funds	10,500	24,797	(28,297)					7,000
Total funds			5,134,567	3,285,634	(2,770,307)		(1,250)		5,648,644

22 Analysis ofnet assets between f	unds
		Restricted
	Designated funds	funds	Total funds
Consolidated	f	f	f
Tangible fixed assets	4,148,887		4,148,887
Intangible fixed assets	13,225		13,225
Fixed asset investments	10		10
Current assets	1,866,783	15,612	1,882,390
Current liabilities	(319,776)		(319,761)
Tota I net assets	5,709,129	15,612	5,724,741
		Restricted
	Designated funds	funds	Total funds
Charity	f	f	f
Tangible fixed assets	4,148,887		4,148,887
Intangible fixed assets	13,225		13,225
Fixed asset investments	12		12
Current assets	1,736,288	15,612	1,751,900
Current liabilities	(281,676)		(281,676)
Tota I net assets	5,616,736	15,612	5,632,348

				2021	2020
				f	f
Aggregate	capital and	reserves	(funds)
Bury Hospice Trading		Limited
Surplus for	the year
Bury Hospice Trading		Limited		176421	164498