2022-03-31-accounts - Bury Hospice

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Reference and Administrative Details	Reference and Administrative Details	2-4
Trustees' Report and Annual Strategic Review		S-19
Statement of	Trustees' Responsibilities	20
Independent	Auditors' Report	21 —24
Consolidated	Statement of Financial Activities	2S
Statement of	Financial Activities - Charity	26
Consolidated	Balance Sheet	27
Balance Sheet - Charity		28
Consolidated	Statement of Cash Flows	29
Statement of	Cash Flows —Charity	30
Notes to the	Financial Statements	31-56

Trustees		C Claydon-Butler (Chair —Resigned	C Claydon-Butler (Chair —Resigned	C Claydon-Butler (Chair —Resigned	July 21,Appointed	July 21,Appointed	July 21,Appointed	July 21,Appointed
		21)
		S Page (Vice Chair) (Chair July 2021-Oct 2021)
		J Hibbert
		P Horrocks
		N Kershaw
		D Lisle
		D McNicoll
		Dr G Rink
		R Robinson
		D Cassidy
		R Deakin
		L Ali
		T Postlewaite
		Dr KJones (Appointed July 2022)
Secretary		N Jones (Resigned Sept 2022)
		G Evans (Appointed	Oct 2022)
Senior Management	Team	E Burke —Chief Executive (Resigned July 2021)
		C Claydon-Butler —Chief Executive			(Appointed	Aug		2021,
		Resigned Oct 2021)
		H Lockwood —Chief	Executive	(Appointed Nov		2021)
		N Cheetham —Head	of Clinical	Services (Resigned			May
		2022)
		SAylett —Head of Clinical Services			(Appointed	June		2022,
		Resigned Aug 2022)
		S Machin —Director	of Clinical	Services (Appointed				Sept
		2022)
		N Jones —Head of Finance &.Support Services (Resigned
		Sept 2022)
		G Evans —Director of Finance and			Support Services
		(Appointed Oct 2022)
		S Duncan —Head of	Retail &Trading (Resigned			Aug		2022)
		R Wallace —Head of	Marketing,	Communications			and
		Fundraising (Resigned Nov 2021)
		G Richardson —Director of Income			Generation	(Appointed
		April 2022)

Principal	Office		Rochdale Old Road
			Bury
			Lancashire
			BL97RG
Company	Registration		07299003
Number
Charity Registration		Number	1136843
Bankers			The Royal Bank ofScotland
			131Blackburn Street
			Radcliffe
			Manchester
			M26 9WQ
			CAF Bank Ltd
			Kings Hill
			West Mailing
			Kent
			ME19 4TA
			Barclays Bank Pic
			1Central Street
			The Rock
			Bury
			BL9OJN
Auditor			MHA Moore and Smalley
			Chartered Accountants	and Statutory	Auditor
			Richard House
			9Winckley Square
			Preston
			PR13HP
Patrons			Tracey Mort MBE
			Scott Quigg
			Lisa Riley
			Suzanne Jones

				Unrestricted	Restricted	Total	Total
				funds	funds	2022	2021
			Note	E	E	E	E
Income and Endowments		from:
Donations and legacies			2	1,120,972		1,120,972	529,390
Charitable activities			3	605,137	763,318	1,368,455	1,224,284
Other trading activities				1,586,935		1,586,935	863,011
Investment income				1,553		1,553	2,085
Other income retail	grants			26,668		26,668	96,677
Coronavirus job retention
scheme grant				7,326		7,326	187,426
Kickstart job retention
scheme				45,211		45,211
Totalincome				3,393,802	763,318	4,157,120	2,902,873
Expenditure on:
Raising funds				(1,125,733)		(1,125,733)	(971,027)
Charitable activities			7	(2,026,825)	(236,891)	(2,263,716)	(1,945,102)
Total expenditure				(3,152,558)	(236,891)	(3,389,449)	(2,916,129)
Net income/(expenditure)				241,244	526,427	767,671	(13,256)
Transfers between	funds
Other recognised gains and			losses
Other gains/(losses)			8	3,900		3,900	7,898
Net movement in funds				245,144	526,427	771,571	(5,358)
Reconciliation offunds
Total funds brought	forward			5,709,129	15,612	5,724,741	5,730,099
Total funds carried	forward		22	5,954,273	542,039	6,496,312	5,724,741

			Unrestricted	Restricted	Total	Total
			funds	funds	2022	2021
		Note	f	f	f	E
Income and Endowments	from:
Donations and legacies		2	1,113,990		1,113,990	526,704
Charitable activities		3	605,137	763,318	1,368,455	1,224,284
Other trading activities		4	1,380,982		1,380,981	673,738
Investment income		5	1,535		1,535	2,020
Other Income Retail Grants			26,668		26,668	96,677
Coronavirus job retention
scheme grant			6,573		6,573	184,922
Kickstart job retention
scheme			45,211		45,211
Total income			3,180,095	763,318	3,943,412	2,708,345
Expenditure on:
Raising funds		6	(925,592)		(925,592)	(789,858)
Charitable activities		7	(2,023,665)	(236,891)	(2,260,556)	(1,942,681)
Total expenditure			(2,949,256)	(236,891)	(3,186,148)	(2,732,539)
Net income/(expenditure)			230,838	526,428	757,264	(24,194)
Transfers between funds
Other recognised gains and		losses
Other gains/(losses)		8	3,900		3,900	7,898
Net movement in funds			234,739	526,427	761,164	(16,296)
Reconciliation offunds
Total funds brought forward			5,616,736	15,612	5,632,348	5,648,644
Total funds carried forward		22	5,851,473	542,039	6,393,512	5,632,348

					2022	2021
				Note	f	6
Fixed assets
Tangible assets				12	4,044,572	4,148,887
Intangible assets				13	11,021	13,225
Investments				14	10	10
					4,055,603	4,162,122
Current assets
Debtors				15	638,184	287,796
Investments				16	56,748	52,563
Cash at bank	and in hand				2,165,774	1,542,036
					2,860,706	1,882,395
Creditors: Amounts		falling due within one year		17	(419,997)	(319,776)
Net current	assets				2,440,709	1,562,619
Total assets	less current		liabilities		6,496,312	5,724,741
Creditors: Amounts		falling due after more than one year
Net assets					6,496,312	5,724,741
Funds ofthe	Charity:
Restricted income funds				22	542,039	15,612
Unrestricted	income	funds
Unrestricted	income	funds		22	5,954,273	5,709,129
Total funds					6,496,312	5,724,741

					2022	2021
				Note	f
Fixed assets
Tangible assets				12	4,044,572.	4,148,887
Intangible assets				13	11,021	13,225
Investments				14	12	12
					4,055,605	4,162,124
Current assets
Debtors				15	630,895	304,022
Investments				16	56,748	52,563
Cash at bank	and in hand				2,034,412	1,395,316
					2,722,055	1,751,901
Creditors: Amounts falling due within one year				17	~884,248)	~281,877)
Net current	assets				2,337,907	1,470,224
Total assets	less current		liabilities		6,393,512	5,632,348
Creditors. Amounts		falling due after more than one year
Net assets					6,393,512	5,632,348
Funds ofthe	Charity:
Restricted Income funds				22	542,039	15,612
Unrestricted	income	funds
Unrestricted	income	funds		22	5,851,473	5,616,736
Total funds					6,393,512	5,632,348

YEAR ENDED 31MARCH 20	22
				2022	2021
			Note	f	f
Cash flows from operating activities
Net cash income/(expenditure)				771,570	(5,358)
Adjustments to cash flows from non-cash		items
Depreciation and amortisation			10	142,506	146,534
Investment income				(1,553)	(2,085)
(Profit)/loss on disposal oftangible	fixed asset				6,503
(Gain)/loss on investments				(4,185)	(8,194)
				908,338	137,400
Working capital adjustments
Increase/(decrease) in debtors			15	(350,388)	468,248
Increase/(decrease) in creditors			17	100,221	4,248
Net cash flows from operating activities				658,171	609,896
Cash flows from investing activities
Investment income				1,553	2,085
Purchase oftangible fixed assets			12	(35,986)
Net cash flows from investing activities				(34,433)	2,085
Net decrease in cash and cash equivalents				623,738	611,981
Cash and cash equivalents at 1April	2021			1,542,036	930,055
Cash and cash equivalents at 31March 2022				2,165,774	1,542,036

YEAR ENDED 31MAR	CH 20	22
					2022	2021
				Note	6	f
Cash flows from operating	activities
Net cash income/(expenditure)					761,166	(16,296)
Adjustments to cash flows	from non-cash		items
Depreciation and amortisation				10	142,506	143,097
Investment income					(1,535)	(2,020)
(Profit)/loss on disposal of	tangible	fixed asset				6,503
(Gain)/loss on investments					(4,185)	(8,194)
					897,952	123,090
Working capital adjustments
Increase/(decrease) in debtors				15	(326,876)	459,266
Increase/(decrease) in creditors				17	102,471	(3,473)
Net cash flows from operating activities					673,547	578,883
Cash flows from investing	activities
Investment income					1,535	2,020
Purchase oftangible fixed	assets			12	(35,986)
Net cash flows from investing activities					(34,451)	2,020
Net increase/(decrease) in	cash and	cash	equivalents		639,096	580,903
Cash and cash equivalents	at 1April	2021			1,395,316	814,413
Cash and cash equivalents	at 31 March 2022				2,034,412	1,395,316

	Unrestricted	Total	Total
	funds	2022	2021
Consolidated	f	f	f
Donations	461,869	461,869	244,723
Legacies	628,271	628,271	238,072
Gift aid reclaimed	30,832	30,832	46,595
	1,120,972	1,120,972	529,390
	Unrestricted	Total	Total
	funds	2022	2021
Charity	f	f	f
Donations	454,887	454,887	242,037
Legacies	628,271	628,271	238,072
Gift aid reclaimed	30,832	30,832	46,595
	1,113,990	1,113,990	526,704

3 Income	fr	om ch	aritable activities
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2022	2021
				E		f	E
Consolidated
Contracted	income		Bury CCG	460,860		460,860	466,357
Other income		Bury	CCG		250,000	250,000	13,965
Grant income		NHSE			224,945	224,945	544,217
Out ofarea	patient		contributions	12,600		12,600	23,060
Other Grants				131,677	288,373	420,050	176,685
				605,137	763,318	1,368,455	1,224,284
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2021	2020
				E		E	E
Consolidated		—Prior Year
Contracted	income		Bury CCG	480,322		480,322	521,536
Other income		Bury	CCG
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	2022	2021
Charity				f		f	E
Contracted	income		Bury CCG	460,860		460,860	480,322
Other income		Bury	CCG		250,000	250,000
Grant income		NHSE			224,945	224,945	544,217
Out ofarea	patient		contributions	12,600		12,600	23,060
Other Grants				131,677	288,373	420,050	176,685
				605,137	763,318	1,368,455	1,224,284

4 Inc	ome fro	m other trading activities
			Unrestricted	Total	Total
			funds	2022	2021
Consolidated			6	6	f
Charity	retailing		829,320	829,320	275,237
Lottery	income		381,375	381,375	353,756
Other	events income		360,186	360,186	222,331
Other	income	- catering	6,329	6,329	4,287
Other	income	—rent ofoffice space	9,725	9,725	7,400
			1,586,935	1,586,935	863,011

Charity				Unrestricted	Total	Total
				funds	2022	2021
				6	f	f
Charity	retailing			829,320	829,320	275,237
Other	events	income		360,186	360,186	222,331
Donation from Bury Hospice Trading			Ltd	175,421	175,421	164,483
Other	income	—catering		6,329	6,329	4,287
Other	income	—rent of rooms		9,725	9,725	7,400
				1,380,981	1,380,981	673,738

5 Investment in	come
		Unrestricted	Total	Total
		funds	2022	2021
Consolidated		f	f	f
Other investment	income	1,553	1,553	2,085
		Unrestricted	Total	Total
		funds	2022	2021
Charity		f	f	6
Other investment	income	1,535	1,535	2,020

6 Costs of	raising funds
Consolidated			Unrestricted	funds
Activities undertaken		Fundraising	Fundraising	Total	Total
directly		cost - retail	cost-	2022	2021
			general
			6	f	f
Fundraising	trading		25,168	25,168	6,976
Costs ofgoods sold		12,977	125,975	138,952	121,317
Depreciation		13,411	2,204	15,615	19,992
Other costs		225,119	35,326	260,445	264,400
Staff Costs		445,820	239,733	685,553	558,342
		697,327	428,406	1,125,733	971,027

Charity		Unrestricted	funds
Activities undertaken	Fundraising	Fundraising	Total	Total
directly	cost - retail	cost-	2022	2021
		general
		6	6	f
Fundra ising trading		25,168	25,168	6,976
Costs ofgoods sold	12,977		12,977	17,390
Depreciation	13,411	2,204	15,615	16,555
Other costs	225,117	11,611	236,728	241,243
Staff Costs	445,820	189,281	635,101	507,694
	697,325	228,264	925,589	789,858

7 Costs of	Charita	ble	Activities
Consolidated				Unrestricted	Restricted
				funds	funds	Total	Total
Activities undertaken			directly	Main Hospice	Main Hospice
				Activities	Activities	2022	2021
				E	f	E	f
Employment	costs			1,465,112	236,891	1,702,003	1,517,645
Othercosts				418,500		418,500	280,929
Depreciation				126,891		126,891	133,046
Governance	costs:
Other governance		costs		5,047		5,047	3,794
Audit fees: audit ofthe				10,657		10,657	9,336
financial statements
Lega I fees				618		618	352
				2,026,825	236,891	2,263,716	1,945,102
Charity				Unrestricted	Restricted
				funds	funds	Total	Total
Activities undertaken			directly	Main Hospice	Main Hospice	2022	2021
				Activities	Activities		6
				f	E
Employment	costs			1,465,112	236,891	1,702,003	1,517,645
Other Costs				418,500		418,500	280,914
Depreciation				126,891		126,891	133,046
Governance	costs:
Other governance		costs		5,047		5,047	3,794
Audit fees: audit ofthe				7,497		7,497	6,930
financial statements
Legal fees				618		618	352
				2,023,665	236,891	2,260,556	1,942,681

Consolidated				Unrestricted	Total	Total
				funds	2022	2021
				f	f	f
Gain on revaluation		of investment	assets	3,900	3,900	7,898
Consolidated	—Prior	Year		Unrestricted	Total	Total
				funds	2021	2020
				f	f	f
Gain on revaluation		of investment	assets	7,898	7,898	(1,250)

				Consolidated	Consolidated	Charity	Charity
				2022	2021	2022	2021
				6	6	6	f
Staff pension		contributions		134,341	138,520	132,225	136,484
Payments	under operating		leases:
—land and	buildings			62,630	46,425	62,630	46,425
- plant and equipment				8291	12,979	8,291	12,979
(Profit)/Loss		on disposal of	fixed asset		6,503		6,503
Depreciation				140,302	146,534	140,302	143,097
Auditors'	remuneration
-audit of	the	financial statements		10,657	9,336	7,497	6,930

he aggregate payroll costs were as	follows:	follows:
	Consolidated		Charity
	2022	2021	2022		2021
	6	E	6		6
Wages and salaries	2,020,242	1,776,515	1,976,239	1,731,279
Social security costs	170,382	145,732	166,803		142,345
Pension costs	134,341	138,520	132,225		136,484
	2,324,965	2,060,767	2,275,267	2,010,108

				Consolidated	Consolidated
			2022			2021
		Staff		FTE	Staff		FTE
		No		No	No		No
Clinical and support	staff	36		26	43		38
Fundra ising		45		38	35		26
Administration		4		3	4		3
		85		67	82		67

12Tangible fixed assets
		Leasehold				Plant	and
	Freehold Land	land	and	Furniture and		machinery
	and buildings	buildings			equipment	(lncl vehicles)		Total
Consolidated	f	E			E	F.		E
Cost
At 1April 2021	4,803,900	143,572			190,335	134,548		5,272,355
Additions			4,738				31,248	35,987
Disposals
At 31March 2022	4,803,900	148,310			190,335	165,796		5,308,342
Depreciation
At 1April 2021	773,475		71,437		159,193	119,363		1,123,468
Charge for the year	96,079		16,871		14,739		12,614	140,302
Eliminated on disposal
At 31March 2022	869,554		88,308		173,932	131,977		1,263,770
Net book value
At 31March 2021	4,030,425		72,135		31,142		15,185	4,148,887
At 31March 2022	3,934,346		60,002		16,403		33,819	4,044,572

						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 2021	4,803,900	143,572		188,485		134,548	5,270,505
Additions			4,738			31,248	35,987
Disposals
At 31March 2022	4,803,900	148,310		188,485		165,796	5,306,492
Depreciation
At 1April 2021	773,475		71,437	157,343		119,363	1,121,618
Charge for the year	96,079		16,871		14,739	12,614	140,302
Eliminated on disposal
At 31March 2022	869,554		88,308	172,082		131,977	1,261,921
Net book value
At 31March 2021	4,030,425		72,135		31,142	15,185	4,148,887
At 31March 2022	3,934,346		60,002		16,403	33,819	4,044,572

13Intangible fixed assets
Consolidated	Software	Total
	6	f
Cost
At 1April 2021	47,146	47,146
Additions
Disposals
At 31March 2022	47,146	47,146
Depreciation
At 1April 2021	33,921	33,921
Charge for the year	2,204	2,204
Eliminated on disposal
At 31 March 2022	36,215	36,125
Net book value
At 31March 2021	13,225	13,225
At 31March 2022	11,021	11,021

Charity	Software	Total
	f	f
Cost
At 1April 2021	31,043	31,043
Additions
Disposals
At 31March 2022	31,043	31,043
Depreciation
At 1April 2021	17,818	17,818
Charge for the year	2,204	2,204
Eliminated on disposal
At 31March 2022	20,022	20,022
Net book value
At 31March 2021	13,225	13,225
At 31March 2022	11,021	11,021

4 Fixed asset investments
	Consolidated				Charity
	2022	2021		2022		2021
Market value at 1"April 2021		10	10		12		12
Market value at 31st March 2022			10
Historical cost at 31st March 2022

ubsidiary and the results fo	r the year are as follows:
		Bury Hospice Trading	Limited
		2022	2021
Profit and Loss
Turnover		388,357	356,442
Cost ofsales and other direct costs		(125,975)	(103,927)
Administrative expenses		(77,326)	(79,648)
Corona virus Job Retention	Scheme	753	2,504
Interest received		18	65
Profit/(Loss) before tax		185,827	175,436
Balance Sheet
Current assets		166,411	154,160
Current liabilities		(63,610)	(61,765)
Net assets/(liabilities)		102,801	92,395
Ordinary 61shares
Profit and loss account		102,799	92,393
Net assets/(liabilities)		102,801	92,395

15 Debtors
	Consolidated		Charity
	2022	2021	2022	2021
	6	6	f	g
Trade debtors	281,423		281,423
Due from group undertakings			27,759	23,666
Other debtors g. prepayments	85,947	89,396	50,899	81,956
Accrued income	270,814	198,400	270,814	198,400
	638,184	287,796	630,895	304,022

Consolidated		Charity
2022	2021	2022	2021
6	f	6	f
56,748	52,563	56,748	52,563

17Creditors: amounts falling due	within one year
	Consolidated		Charity
	2022	2021	2022	2021
	6	f	E	6
Trade creditors	75,801	88,137	74,411	83,414
Other creditors	209,744	75,113	178,326	44,065
Accruals	134,452	156,526	131,411	154,198
	419,997	319,776	384,148	281,677

21 Funds
		Balance at			Other			Balance at
		1April	Incoming	Resources	recognised			31March
Consolidated		2021 f	resources f	expended f	gains/(losses) f		Transfers f	2022 f
Unrestricted funds
Unrestricted designated
funds
Continuity Fund		1,536,068	3,393,048	(3,151,804)		3,900	117,468	1,898,680
Fixed Asset Fund		4,173,061					(117,468)	4,055,593
		5,709,129	3,393,049	(3,151,804)		3,900		5,954,273
Restricted funds
Tests ofchange			498,373					498,373
Drug Room			10,000					10,000
Palliative Care Education
Passport			30,000					30,000
NHSE Emergency	Funding		224,945	(224,945)
National Lottery		11,946		(11,946)
Hospice gardens		3,666						3,666
Total restricted	funds	15,612	763,318	(236,891)				542,039
Total funds		5,724,741	4,156,367	(3,388,695)		3,900		6,496,313

		Balance			Other	Transfers	Balance at
		at 1April	Incoming	Resources	recognised	f	31March
Consolidated —Prior Year		2020 E	resources f	expended f	gains/(losses) E		2021 f
Unrestricted funds
Unrestricted designated funds
Continuity Fund		1,407,948	2,317,990	(2,339,858)	7,898	142,090	1,536,068
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

		Balance			Other	Transfers	Balance at
		at 1April	Incoming	Resources	recognised	E	31March
		2021	resources	expended	gains/(losses)		2022
Charity		f	f	E			E
Unrestricted funds
Unrestricted designated funds
Continuity Fund		1,454,623	3,180,096	(2,949,258)	3,900	106,520	1,795,881
Fixed Asset Fund		4,162,113				(106,520)	4,055,593
		5,616,736	3,180,096	(2,949,258)	3,900		5,851,474
Tests ofchange			498,373				498,373
Drug Room			10,000				10,000
Palliative Care Education
Passport			30,000				30,000
NHSE Emergency	Funding		224,945	(224,945)
National Lottery		11,946		(11,946)
Hospice gardens		3,666					3,666
Total restricted	funds	15,612	763,318	(236,891)			542,039
Total funds		5,632,348	3,943,414	(3,186,149)	3,900		6,393,513

FOR THE	YEA	R E	NDED 31M	ARCH 202	2
						Other	Transfers
			Balance at 1	Incoming	Resources	recognised	E	Balance	at 31
			April 2020	resources	expended	gains/(losses)		March	2021
Charity —Prior Year			f	f	f	E		E
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
NHSE Emergency			7,000		(7,000)
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

22 Analysis ofnet assets between f	unds
		Restricted
	Designated funds	funds	Total funds
Consolidated	6	6	f
Tangible fixed assets	4,044,571		4,044,571
Intangible fixed assets	11,021		11,021
Fixed asset investments	10		10
Current assets	2,318,667	542,039	2,860,706
Current liabilities	(419,996)		(419,996)
Total net assets	5,954,273	542,039	6,496,312
		Restricted
	Designated funds	funds	Total funds
Charity	6	6	f
Tangible fixed assets	4,044,571		4,044,571
Intangible fixed assets	11,021		11,021
Fixed asset investments	12		12
Current assets	2,180,015	542,039	2,722,054
Current liabilities	(384,146)		(384,146)
Total net assets	5,851,473	542,039	6,393,512