## **HOSPICE CARE KENYA** 

**ANNUAL REPORT AND ACCOUNTS 2022 - 23** 

**Company Number 07540244                                                            Charity Number 1141469** 



**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **Table of Contents** 

Background **...........................................................................................................................** 3 Objectives and Activities .................................................................................................................. 3 Achievement and Performance ……………………………………………………………………………………………  4 - 10 Structure Governance and Management ...................................................................................... 10 Financial Review ............................................................................................................................. 10 Policy on Reserves .......................................................................................................................... 11 Acknowledgements ........................................................................................................................ 11 Independent Examiner’s Report .................................................................................................... 12 Statement of Financial Activity  ..................................................................................................... 13 Balance Sheet ................................................................................................................................. 14 Statement of Cash Flows …………………………… …………………………………………………………………………… 14 Notes to the Financial Statement ……………………………………………………………………………………….16- 18 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **Organisation Details** 

## **Patrons** 

Lord Carey of Clifton Professor Sir Michael Richards 

Mr Michael Wooldridge, OBE 

## **Trustees** 

Dr Sally Hull,  Chair Mr David Worthington Dr Michael Hughes Dr Michael Smalley,  Vice Chair Sarah Onyango Yvonne Sanders Hon. Treasurer Sharon Maweu Suzanne Stevenson           (till October 22) Prof Heather Richardson (February 23) 

## **Staff** 

Mrs Pauline Everitt        Director 

Mrs Catherine Nelson Miss Cate Baxter 

## **Registered Office** 

Hospice House                                             Telephone: 01905 936184 34 – 44 Britannia Street Email: hck@hospicecarekenya.com London Web: www.hospicecarekenya.com WC1X 9JG 

## **Bankers** 

CAF Bank Ltd, Kings Hill, West Malling, Kent ME19 4TA 

## **Examining Accountant** 

B C Lloyd FCA Ashfield, Bradley Lane, Bradley, Stafford  ST18 9DP 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **Background** 

Hospice Care Kenya (HCK) is a registered UK charity. It was founded in 1991 to support the newly opened Nairobi Hospice, Kenya’s first hospice for palliative care. Since then, we have helped develop palliative care services in 29 of Kenya’s 47 counties. 

HCK raises funds in the UK to support the development and delivery of palliative care in Kenya by responding to specific requests for project funding from hospices and other palliative care units. 

In carrying out these objectives and planning activities the Trustees have carefully considered the Charity Commission’s general guidance on public benefit and to the obligations placed upon us by Section 17 of the Charities Act 2011 and confirm that we have complied with the duty placed upon us by the Act **.** 

In the year 2022- 23 we continued to respond to grant applications according to our grant making policy and to use our monitoring processes to ensure that our funds are used effectively to make a real difference to people in Kenya in need of palliative care. 

## **Objectives and Activities** 

We are particularly proud that HCK has been influential in supporting and developing the work of hospices and palliative care in Kenya for the last 32 years. However, the world of 2022 is very different from 1991. Palliative care has come a long way in Kenya and our key partner, Kenya Hospice and Palliative Care Association (KEHPCA), now lists 80 affiliated hospitals, hospices and palliative units throughout the country. 

This year the trustees felt it was the right time to review our aims and how we interpret them going forward. Therefore, we have set a new strategic direction based on the aims and objectives of the Trust Deeds. These say HCK: 

“May collect, hold and spend money for the benefit of residents of Kenya directed towards: 

- the treatment, care and counselling of persons who are terminally ill with cancer or some other incurable disease; 

We do this through our partners in the hospices and palliative care units in Kenya. This can be summarized as PARTNERSHIP. 

- the education and training of those responsible for such treatment, care and counselling. This can be summarized as EMPOWERMENT. 

and 

- the maintenance, improvement, and extension of the hospices in Nairobi, and at other places in Kenya.” 

This can be summarized as ADVANCEMENT. 

The charity is grateful to be the recipient of two significant legacies, received within the last two years, which will enable us to expand our reach and develop this strategy. In particular, we are looking to increase our support for paediatric palliative care, and to support outreach palliative care services into previously unserved populations or locations. 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

It is imperative that underpinning this strategy is a strong, agile, and financially sustainable HCK, capable of responding to new challenges.  Therefore, we have invested in growth by increasing our staff hours and capacity and invested in new ways of raising funds. This has resulted in an increase in upfront expenditure but with the sole aim of being able to do more, and provide greater impact. 

We also act as an agency for UK grant-making bodies who work through charities to support projects overseas. HCK has risen to the challenging requirements of the UK Aid grant from the Foreign, Commonwealth and Development Office. Unfortunately, this resulted in less time available for applications to Trusts and Foundations for project support. Despite that, we continued our support to hospices and palliative care units, including several which we have not supported before. We continue to work closely with the Kenyan Hospice & Palliative Care Association (KEHPCA) and the director of HCK meets monthly with the director of KEHPCA via zoom. 

In response to the importance of social media and the increase in digital communication, HCK recruited a social media intern in November 2022. This has resulted in a significant increase in followers across our various social media platforms, including Twitter, Facebook, Instagram and LinkedIn. 

Poetry Above the Crypt, a popular evening of poetry held quarterly at St Marys, Islington in London, returned this year. The events are organised by friends of Hospice Care Kenya, Nancy Mattson and Mike Bartholomew-Biggs, and all the proceeds from these events are donated to HCK. We would like to thank Mike and Nancy, and the many contributing poets, for choosing to support our work at these events. 

## **Achievement and Performance** 

In line with our strategy for 2022-2025, and to enable us to monitor our impact against our strategic objectives, we have outlined the achievements in our activity report under our three strategic pillars; partnership, empowerment and advancement. 

**In 2022/23 we helped improve the lives of more than 5,800 people with life-limiting illnesses in Kenya through direct provision of palliative care or through improving access to quality care from trained health workers** 

Below is a table showing how our partners used their grants from HCK. 

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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

|Busia Hospice|Training community health volunteers, home<br>visits, drugs and raising awareness|3434 & 3761|
|---|---|---|
|Eldoret Hospice|Training patents and care givers in patent<br>care|2733|
|Hope 4 Cancer Kids|Child palliatve care family workshops and<br>support for Natonal Health Insurance cover<br>for needy families|4180|
|JM Kariuki Memorial Hospital|Training community health volunteers|3643|
|KEHPCA|Palliatve Care need assessment in Dadaab<br>Refugee Camp and training 8 Nurse Leaders|4000 and 3890|
|Kenya Medical Training College|Tuiton fee sponsorship for needy students<br>studying Diploma in Palliatve Care nursing|4,561|
|Kilif County Palliatve Care Unit|Training community health volunteers,<br>health workers and community stakeholders,<br>support groups and home-based care.|3137|
|Kitali County Hospital PCU|Training community health volunteers,<br>health workers, day care, home visits|1874|
|Laikipia Hospice|Legal training for patents and families, and<br>home visits.|3000 and 2016|
|Machakos Palliatve Care Unit|Training community health volunteers|1,567|
|Mandera County Hospital<br>Palliatve Care Unit|Training community health volunteers and<br>health workers|2,529|
|Meru Hospice|Drugs, home visits and day care|4,000|
|Nairobi Hospice|Tuiton fee sponsorship for needy students<br>studying Diploma in Palliatve Care nursing<br>and UK Aid funded project to develop<br>community-led palliatve care|4000 and 7,656|
|Nakuru Hospice|Training community health volunteers, drugs<br>and home-based care|3,138|
|Nanyuki Cancer Support Group|Training Community Awareness Volunteers,<br>support groups and screening events, and<br>informaton sharing visits with other<br>countes|4,231|
|Nyeri Hospice|Training community health volunteers|3,291|
|Oasis of Hope|Training health workers, caregivers and<br>religious leaders|1849|
|Ongata Ngong Palliatve Care<br>Community|Training and supportng Community Health<br>Assistants and UK Aid funded project to<br>develop community-led palliatve care|3426 and 7,204|
|Siaya Hospice|UK Aid funded project to develop<br>community-led palliatve care|5724|
|St Vincent de Paul<br>Catherine McCauly Hospice|Training community health volunteers and<br>hospital staf|2311|



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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 


## _**Map of palliative care facilities and projects supported in 2022-23**_ 

## **Partnership** 

Partnership is at the core of everything we do in Kenya. **In 2022-23 we worked in partnership with 26 hospices, palliative care centres and training programmes, to develop and deliver palliative care across 23 Kenyan counties. Through our partnerships, we cared for 3,506 people living with lifelimiting illness, including 417 children, and supported over 2,000 of their family members with psychosocial and practical support.** 

**With our support, access to home-based palliative care was made possible across large areas of 13 counties, reaching over 1,800 patients and their families.** Home-based care is vital for house-bound and isolated patients but costs limit the reach of local hospices. Before our support, Nakuru Hospice could only help 20 patients at a time. With our help the hospice has supported more than 250 patients in the last year. 




_**Home visits to patients in Laikipia, Nakuru and Meru (left to right)**_ 

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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

## **We supported six centres to run regular support groups and day care sessions, reaching over 572 patients and their carers.** 


Hospice day-care sessions and support groups bring together patients, their families and carers, for peer support, and information sharing. They are also opportunities for nurses to promote self-care and encourage patients to keep as healthy as possible. 

_**Photo left: A regular support group for children and their families takes place at Meru Hospice, supported by HCK.**_ 

**Working with our partner Hope for Cancer Kids, we covered the cost of national health insurance premiums for 120 children from the poorest families, entitling them to free cancer treatment.** 


Katunge is mother to three-year-old Alex (pictured left). Alex was diagnosed with leukaemia in 2022 and referred for chemotherapy at Kenyatta National Hospital in Nairobi. While staying at hospital in Nairobi with her son, over 100 miles from their home in Makueni, Katunge was unable to work. The medical bills quickly became unaffordable, and Katunge was forced to withdraw Alex from treatment. Hope for Cancer Kids stepped in, covering the cost of insurance to ensure that Alex received his treatment for free. 

## **Empowerment** 

Working with health providers and community stakeholders we have supported communities to take the lead in developing access to palliative care services. We have also enabled communities to develop knowledge and skills needed for community palliative care. 

**With our support, 725 Community Health Volunteers across 10 counties were trained in basic palliative care and empowered with the skills and knowledge needed to provide home-based palliative care in their communities.** Community health volunteers play a vital role in providing access to home-based palliative care in rural and deprived areas of Kenya, helping patients with their medication and pain relief, and providing counselling and bereavement support. 

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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

_“After my son Adam was diagnosed with Wilms tumour (renal cancer) my husband and the family told me that this was not cancer, our boy has been bewitched. For a month we struggled with denial, anger, sleepless nights, anxiety, and hopelessness after visiting witch doctors. But then Grace Tuva one of the trained community health volunteers visited me. She talked to me like a mother talking to her daughter and then she referred me to the palliative care unit at the hospital._ 

_We have received support from the palliative care team, Grace our volunteer, the support group meetings and home visiting. We have been walking this journey together. The counselling we have received empowered us as a family with knowledge about Wilms tumour and we are positive that with good support systems, treatment and care our son can live a quality life. If it were not for Grace and the palliative care team my son would have died.”_ 

## -Mother of 4-year-old Adam 



_**Training of community health assistants taking place in West Kajiado County**_ 

Our three-year project to develop community-led palliative care in three Kenyan counties, funded by UK Aid from the British Government, was completed in December 2022. This project trained 220 community health volunteers and 59 health workers in home-based palliative care, in rural Siaya County, slum areas of Nairobi and in pastoralist Maasai communities of Kajiado County, providing care to over 1,400 patients and their families. The project legacy is a functioning community-led palliative care system, ensuring that new patients diagnosed with cancer and other life-limiting illnesses will continue to be referred for treatment and reached with home-based palliative care. 

_“Jane (volunteer) is my main carer. She dresses my sores and turns me in bed. My family are afraid to touch me but Jane always explains to them that my disease will not spread to them. I would feel lost and lonely if she was not with me”._ 

## -Patient, Siaya County 

_“Hellen (volunteer) is a pillar of hope and strength in my life. When I am down she gives me hope, encourages me and knows where to direct me when I need special care.”_ 

-Patient, Kajiado County. 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **We also provided short courses in palliative care for 233 health professionals from government hospitals and provided sponsorship for 21 nurses to study for the Higher National Diploma in Palliative Care Nursing.** 

Following our support over the past two years to Kilifi County Palliative Care Unit (PCU) there has been a 263% increase in the number of patients registered with the PCU. In the past year we have helped them train 127 volunteers and health staff, who between them have referred over 1,000 suspected patients to the PCU. 

When Ann Mwongeli was diagnosed with HIV, she received no support or follow up from the health centre she had visited. Feeling distressed, depressed and alone with a two-year-old daughter to care for, Ann attempted suicide. An HCK trained Community Health Volunteer, Dorcas, heard about Ann and visited her. Thanks to Dorcas, Ann went on to receive essential counselling and psychosocial support: 

_“One morning, Dorcas visited me, to inform me about Machakos Palliative Care Unit where I could receive help. At first, I didn’t want to hear about hospital people, but I later agreed. If it were not for Dorcas, the trained CHV who referred me to Machakos PCU for care, I could probably be dead with my daughter by now, -_ Ann Mwongeli 

**We trained 831 community leaders, religious leaders and teachers.** Training these community ‘gate keepers’ is essential for ensuring that palliative care information is trickled down throughout the community, for increasing referrals and for encouraging acceptance of palliative care services. Nyeri Hospice trained 91 teachers with our support, developing them as information resources for children and families with the aim of increasing referrals and access to palliative care for children in the county. 

We supported our partner KEHPCA (Kenya Hospice and Palliative Care Association) to develop a series of factsheets, aimed at palliative care nurses and health care professionals, to raise awareness and increase knowledge on the role of palliative care in the treatment of a broader range of conditions beyond cancer. 

## **Advancement** 

This year, we expanded the range of our support into new geographical locations to increase access to palliative care in unserved areas. This includes a project in Mandera, an impoverished and insecure area on the border with Somalia, where HCK supported the opening of the county’s first palliative care unit. In Kericho County, which has no palliative care unit, we support the community-based organisation Oasis of Hope who train community leaders in palliative care., 

Under our UK Aid funded project we introduced the use of the African Palliative Care Association Palliative Care Outcome Scale tool (APCA POS) to measure the impact of the project on quality of life of patients and their carers. Its use was an important development as the tool is not widely used in Kenya. Of patients surveyed, 82% experienced improved quality of life after community-based palliative care. Women living with cervical or breast cancer, and patients reporting the poorest quality of life before project intervention, reported the most marked improvement. Almost half of primary carers also reported an improvement in quality of life. APCA POS is an effective tool to measure 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

impact. It is also a valuable tool for measuring aspects of patient wellbeing throughout their care journey. This can help to improve the quality of patient care. APCA POS is now embedded in routine patient care in the project hospitals, confirming its value. 

## **Structure, Governance and Management** 

Hospice Care Kenya Ltd is a company limited by guarantee, company number 07540244 and is registered in England as a charity, registration number 1141469.  The Company was incorporated on 23[rd] February 2011 and is governed by its Memorandum and Articles of Association of the same date. On 1[st] April 2011 the Company took over the assets and liabilities of the former charity, Hospice Care Kenya, charity registration number 1001709. The Company is managed by a Board of unpaid Trustees, who act both as Directors of the Company for the purposes of the Companies Act 2006 and Trustees of the Charity for the purposes of the Charities Act 2011.   All the activities of the Charity are classed as continuing.  The Trustees have pleasure in presenting their report and the independently examined financial statements of the Company for year ended 31[st] March 2023 in accordance with the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 2015 (FRS 102). 

The Trustees are pleased to confirm that no serious incident has occurred during the last year and that no serious incident has occurred that has not been reported to the Charity Commission. 

## **Recruitment and Appointment of Trustees** 

During this year Suzanne Stevenson stepped down as trustee after her three-year term. We are grateful to her for her valuable contribution, particularly in the area of fundraising. 

When there is the requirement to appoint a trustee, personal contacts and networking are used initially to find suitable candidates. Through this means, Prof. Heather Richardson has very kindly agreed to join the Board of trustees. The trustees are very excited at this appointment, as Heather brings a wealth of experience of hospices and palliative care, not least as the former CEO of St Christopher’s Hospice, London. An appointment of a trustee must have the unanimous agreement of the existing trustees. New trustees are briefed on the objects of the Trust and the Memorandum and Articles governing its activities. All new trustees are required to sign a Trustee Declaration and Code of Conduct. 

## **Financial review of the accounting period 1[st] April 2022 to 31[st] March 2023** 

The main activity of the charity was raising funds to support the provision and delivery of palliative care in Kenya. Total income was £162,478 (2022: £232,347). We continue to be generously supported by donations from individuals which amounted to £124,977 including a legacy of £101,041.23, (2021 £155,713). Given the current circumstances we are very grateful for this on-going support and in particular to those many donors giving regularly by direct debit or standing order. The ability to claim Gift Aid on donations makes a significant difference to our income. 

Due to the efforts of our fundraiser the charity again secured income from Trusts and Foundations. 

HCK has two grant rounds each year when we invite applications from hospices and palliative care units who are members of KEHPCA.  The trustees follow a rigorous application criteria process before awarding the grants and due diligence is carried out prior to any disbursement. The first grant round for the year 2022-2023 was April 2022 with the second in October 2022. 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

The UK Aid grant (previously recorded as the DiFD project) finished in December 2022. The grants paid under the FCDO project in the year were £ £20,993.85 (2021: £23,123). 

A list of all the grantees is shown at note 6 (page 16) of the financial statements. 

## **Policy on Reserves** 

The Trustees reviewed the Reserves Policy in the year and decided that in order to mitigate the risk of unforeseen circumstances or unexpected falls in income it is prudent to hold an amount of £18,000 in reserves. 

## **Acknowledgements** 

We are grateful to the following trusts and organisations who have made welcome donations during the year. 

Rhododendron Trust Michael & Harriet Maunsell Charitable Trust Paget Charitable Trust Austin Bailey Foundation James Tudor Trust Rest Harrow Trust The Bartlett Foundation Hawthorne Trust Ofenheim Charitable Trust 

We appreciate all our donors especially those who faithfully give month by month. This regular income gives a degree of certainty which is so helpful. We also want to record a big ‘thank you’ to those individuals who donate anonymously. In addition, we are immensely grateful to those individuals and organisations who have given us significant financial support during the year. 

R Codling S Hull S Foxall-Smith J Kay M Glover I Mylam A Good S Newton N Harms H Sansom M Hill A Vernon St Mary’s Islington 


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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## _INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HOSPICE CARE KENYA_ 

My report on the accounts of the Company for the year ended 31 March 2023, which are set out on pages 12 to 17, is in respect of an examination carried out under s.43 of the Charities Act 1993. 

## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** 

The charity’s trustees (who are the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act and 

- to state whether particular matters have come to my attention 

## **BASIS OF INDEPENDENT EXAMINER’S REPORT** 

My examination was carried out in accordance with the General Directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those set out in the statement below 

## **INDEPENDENT EXAMINER’S STATEMENT** 

In connection with my examination, no matter has come to my attention: 

- **(1)** which gives me reasonable cause to believe that in any material respects the requirements 

   - to keep accounting records in accordance with section 130 of the Charities Act; and 

   - to prepare accounts which accord with the accounting records and to comply with the requirements of the Charities Act 

have not been met; or 

- **(2)** to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


29[th] June 2023 

B C Lloyd FCA Ashfield, Bradley Lane Bradley, Stafford ST18 9DP 

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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

## **HOSPICE CARE KENYA Registered Charity 1141469 Company Registration Number 07540244** 

## **STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ended 31st March 2023** 

|**Income and endowments from**<br>**_Donations and Legacies_**<br>Donations<br>Legacy<br>**_Charitable Activities_**<br> Trust Income<br>**_Other Trading Activities_**<br>_Events_<br>**_Investment Income_**– bank interest<br>**Total Income and Endowments**<br>**Expenditure on:**<br>**_Raising funds_**_:_<br>Fund raising costs of grants<br>and donations<br>**_Charitable activities:_**<br>Grants made to Kenya<br>Other Expenditure<br>**Total resources expended**<br>**Exchange rate variance**<br>**Net income being net movement in funds**<br>**Reconciliation of funds****_:_**<br>Total funds brought forward<br>Transfer from restricted<br>**Total funds carried forward**|**Note**<br>**3**<br>**6**<br>**3**|**Unrestricted**<br>**£**<br>**Restricted**<br>**£**<br>**TOTAL**<br>**FUNDS**<br>**£**<br>29,623<br>**-**<br>29,623<br>101,041<br>**-**<br>101,041<br>6,800<br>24,469<br>31,269<br>**-**<br>**-**<br>**-**<br>1,753<br>**-**<br>1,753|**2022**<br>**£**|
|---|---|---|---|
|||||
||||27,317|
||||155,713|
|||||
||||39,942|
|||||
||||9,350|
|||||
||||25|
|||**139,217**<br>**24,469**<br>**163,686**|**232,347**|
|||10,591<br>**-**<br>10,591<br>60,961<br>30,287<br>91,248<br>24,038<br>2,118<br>26,156||
|||||
|||||
||||8,851|
|||||
||||91,171|
||||15,528|
|||||
|||**95,590**<br>**32,405**<br>**127,995**|**115,550**|
|||-<br>**(1,208)**<br>**(1,208)**||
||||**1,962**|
|||**43,627**<br>**(9,144)**<br>**34,483**<br>**208,126**<br>**6,451**<br>**214,577**<br>**(2,693)**<br>**2,693**<br>**-**|**118,759**|
|||||
|||||
|||||
||||**95,818**|
||||**-**|
|||**249,060**<br>**-**<br>**249,060**|**214,577**|



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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

## **HOSPICE CARE KENYA Registered Charity 1141469 Company Registration Number 07540244** 

## **BALANCE SHEET  31st March 2023** 

|**Current assets**<br>Debtors and Payments in Advance<br>Cash at Bank<br>**Creditors: amounts falling due within one year**<br>**Net current assets**<br>**Net assets**<br>**Which represent :-**<br>Unrestricted Funds<br>-<br>General funds<br>-<br>Designated funds<br>Restricted Funds<br>**Total charity funds**|**Note**<br> **4**<br>**5**<br> <br>**7**<br>|**2023**<br>**£**<br>4,524<br>245,020<br>**249,544**<br>**(484)**<br>**249,060**<br>**249,060**<br>18,000<br>231,060<br>**-**<br>**249,060**|**2022**|
|---|---|---|---|
||||**£**|
|||||
||||697|
||||214,361|
||||**215,058**|
||||**(481)**|
||||**214,577**|
|||||
||||**214,577**|
|||||
|||||
|||||
||||14,000|
||||194,126|
||||6,451|
||||**214,577**|



## **STATEMENT OF CASH FLOWS for the Year Ending 31[st] March 2023** 

|**Opening Cash Balance**<br>Operating Activities<br>Receipts from raising funds<br>Gift aid received<br>Increase in debtors<br>Increase in creditors<br>Payments made<br>Grants paid to Kenya<br>**Movement from operating activities**<br>Investing activities – bank interest<br>Exchange rate variance<br>Net movement<br>**Closing Cash Balance**|**£**<br>156,900<br>5,033<br>(3827)<br>3<br>(36,747)<br>(91,248)|**£**<br>**214,361**<br> <br>30,659|
|---|---|---|
||30,114<br>1,753<br>(1,208)||
||||
|||**245,020**|



For the year ended 31st March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

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**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

For the year ended 31st March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. 

Signed on behalf of the board of directors 

These financial statements for the year ended 31st March 2023 as set out on pages 12 to17, were approved by the Trustees on 28[th] July 2023 and signed on their behalf by 


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**Hospice Care Kenya** 

**Annual Report and Financial Statements 2022 – 2023** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2023** 

## 1. INCORPORATION 

The company was incorporated on 23rd February 2011, registered number 07540244, limited by guarantee. It took over the assets and liabilities of the former charity, registered number 1001709 on 1st April 2011. The former charity was de-registered and the company was registered as a new charity, registered number 1141469. The name of the former charity, Hospice Care Kenya, has been retained. 

## 2. ACCOUNTING POLICIES 

## `a.` Basis of Accounting 

The financial statements have been prepared under the historical cost convention and on the accrual basis. They comply with the Statement of Recommended Practice. 

## `b.` Donations and Voluntary Income 

All cash income is accounted for at the time of receipt. 

## `c.` Gift Aid 

The estimated tax refund on Gift Aid donations is accounted for in the year of the receipt of the donations. 

## 3. SUPPORT COSTS 

The trust allocates its support costs between those incurred for raising funds and those incurred for  carrying out the charitable activities of the trust as shown below. 

|Bank Charges<br>Fundraising Costs<br>Prof fees & Insurance<br>Newsletters<br>Office Costs<br>Travel<br>Staff Costs –Salary &<br>Pension<br>Website|**Fundraising**<br>**Charitable**<br>**Activities**<br> <br>**£**<br>**£**<br>**Total**<br>**2022**<br>**£**<br>**£**<br>34<br>746<br>**780**<br>**934**<br>1,460<br>-<br>**1,460**<br>**1,363**<br>-<br>2,700<br>**2,700**<br>**305**<br>538<br>-<br>**538**<br>**624**<br>355<br>928<br>**1,283**<br>**1,175**<br>73<br>601<br>**674**<br>**35**<br>8,102<br>21,152<br>**29,254**<br>**19,885**<br>29<br>29<br>**58**<br>**58**|
|---|---|
||**10,591**<br>**26,156**<br>**36,747**<br>**24,379**|



## 3. DEBTORS 

The amount of £4,524 (2022: £697) is the prepayment of insurance, PO box number, NPG & website. 

## 5 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

At the year end the charity had accrued £219 for pension costs (2022: £236), £229 PAYE (2020: £245) and had trade creditors of £361(2022: £0). 

16 



**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2023(Continued)** 

## 6. GRANTS MADE TO KENYA 

|Busia Hospice<br>Cheptais Hospital<br>Coast Hospice<br>Eldoret<br>Hope for Cancer Kids<br>JM Kariuki Hospital<br>KEHPCA<br>General<br>Safeguarding Training<br>Kenya Medical Training College<br>Kendu Adventist Hospital<br>Kilifi PCU<br>Kitale County Hospital<br>Kitui PCU<br>Laikipia Palliative Care Centre<br>Machakos PCU<br>Makindu<br>Mandera<br>Malindi PCU<br>Marsabit County Hospital<br>Meru Hospice<br>Nairobi Hospice<br>Nakuru Hospice<br>Nanyuki Cancer Support Group<br>Nyahururu Hospice<br>Nyeri Hospice<br>ONPAC<br>Oasis of Hope<br>Samburu<br>Siaya Hospice DFIID<br>St Vincent de Paul<br>Taita Taveta County Hospital<br>**Total Disbursed to Kenya**|2023<br>£<br>7,195<br>-<br>-<br>2,733<br>4,180<br>3,643<br>7,890<br>-<br>-<br>4,561<br>-<br>3,137<br>1,874<br>-<br>5,016<br>1,567<br>-<br>2,529<br>-<br>-<br>4,000<br>11,749<br>3,138<br>4,231<br>-<br>3,291<br>10,630<br>1,849<br>-<br>5,724<br>2,311<br>-<br>**91,248**|2022|
|---|---|---|
|||£|
|||-|
|||3,991|
|||6,010|
|||-|
|||4,024|
|||-|
||||
|||3,758|
|||1,454|
|||5,212|
|||3,997|
|||1,894|
|||1,996|
|||-|
|||1,969|
|||4,224|
|||2,620|
|||2,417|
|||-|
|||8,527|
|||1,763|
|||2,989|
|||7,515|
|||-|
|||2,509|
|||2,492|
|||-|
|||6,318|
|||-|
|||5,027|
|||10,688|
|||-|
|||4,989|
||||
||||
|||**91,171**|



17 



**Hospice Care Kenya Annual Report and Financial Statements 2022 – 2023** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st March 2023(Continued)** 

No Trustee received remuneration in the year. Due to the Corona Virus only one meeting was held in person incurring a cost of £168 for travel to the meeting by Trustees (2022: £0) 

There were no related party transactions 

No member of staff has earned more than £60,000 in the year or the previous period. 

The aggregate amount of employee benefits for key management personnel was £29,254 (2022 £19,885) 

## 7. MOVEMENT IN FUNDS 

|||**Unrestricted**|**Designated**|**Restricted**|**Total**|
|---|---|---|---|---|---|
|**As at 1 April 2022**||14,000|194,126|6,451<br>214,577||
|**Incoming Funds**<br>**Total Incoming**||-|139,217|24,469<br>163.686||
|||14,000|333,343|30,920<br>378,263||
|**Outgoing Funds**||-|(95,590)|(32,405)<br>(127,995)||
|**Exchange rate losses**||-|-|(1,208)<br>(1,208)||
|**Transfers between Funds**||4,000|(6,693)|2,693<br>-||
|**As at 31 March 2023**||18,000|231,060|-<br>249,060||



|**Previous Year**<br>**As at 1 April 2021**<br>**Incoming Funds**<br>**Exchange Rate Gains**<br>**Total Incoming**<br>**Outgoing Funds**<br>**Transfers between Funds**<br>**As at 31 March 2022**||**Unrestricted**<br>14,000<br>-<br>-|**Designated**<br>51,645<br>203,905<br>-|**Restricted**<br>**Total**<br>30,173<br>95,818<br>28,442<br>232,347<br>1,962<br>1,962|
|---|---|---|---|---|
|||14,000<br>-<br>-|255,550<br>(63,202)<br>1,778|60,577<br>330,127<br>(52,348) (115,550)<br>(1,778)<br>-|
|||14,000|194,126|6,451<br>214,577|



The Trustees reserve policy is to hold £18,000 in reserve in general funds to cover unforeseen circumstances or unexpected falls in income. The remaining funds are designated for grant distribution. 

18