2022-03-31-accounts

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Company number: 07846810 Charity Number: 1146310

KEMP Hospice

Report and financial statements For the year ended 31 March 2022

KEMP House Trust Ltd

For the year ended 31 March 2022

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Independent auditor’s report ....................................................................................................... 19 Statement of financial activities (incorporating an income and expenditure account) ................... 24 Balance sheet ............................................................................................................................... 25 Statement of cash flows ................................................................................................................ 26 Notes to the financial statements ................................................................................................. 27

KEMP House Trust Ltd

Reference and administrative information

For the year ended 31 March 2022

Company number 07846810 Country of incorporation United Kingdom Charity number 1146310 Country of registration England & Wales Registered office and operational address 41 Mason Road KIDDERMINSTER DY11 6AG

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Mrs Alison Field Chair (Resigned 30 June 2021) Mr Geoff Taylor-Smith Chair (Appointed 1 July 2021) Mrs Kate E Collyer Mrs Janet Rowe Mr Shayne Taylor (Resigned 30 September 2022) Mrs Julia Neal Ms Polly Symondson Ms Katherine Ellis (Appointed 7 Sept 2021) Mrs Suzanne Beattie (Appointed 22 March 2022) Mr Philip Davison (Appointed 30 September 2022) Key management Caroline Beech Chief Executive (Appointed 1 April 2022) personnel Heidi Hawkins Chief Executive (Resigned 30 March 2022) Laurey Grennall Head of Hospice Services Charlie Homer Head of Fundraising & Communications Gary Barnes Head of Retail Andy Stanney Head of People (Appointed 24 March 2022) Ruth Power Head of People (Resigned 25 March 2022) Rachel Paget Head of Finance (Appointed 5 September 2022) Bankers Santander Bridle Road Bootle L30 4GB HSBC Bank plc 6 Broad Street Worcester WR1 2EJ

KEMP House Trust Ltd

Reference and administrative information

For the year ended 31 March 2022

Solicitors Painters 29 Church Street Kidderminster CY10 2AU Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane LONDON EC1Y 0TL

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

The trustees present their report and the audited financial statements for the year ended 31 March 2022.

Reference and administrative information set out on pages 1 and 2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

Our objectives: To provide clinical, emotional, and spiritual care with practical support for people, their families, carers and the wider community who may be affected by serious and life-limiting illness within Worcestershire and the surrounding areas, are contained in full within our Articles of Association and also reflected in our vision, mission and values as follows:

Our Vision is quality and choice in end-of-life care and bereavement support, easily accessed by everyone in the Wyre Forest who needs it.

Our Mission:

To ensure the people we support are at the heart of all we do.
To care for individuals living with life limiting conditions and provide practical support to the people who matter to them.
To support children and adults who have experienced bereavement, helping them to find their new normal.
To fundraise so that we can continue to provide our services free of charge.
Together our staff and volunteers carry out our work in partnership with providers, businesses, groups, and individuals in our local community.

Our Values:

Positive; Respectful; Professional, Compassionate; Inclusive and Trustworthy

Our Activities

KEMP Hospice provides free specialist care for people affected by life limiting illness and gives support to those who have been bereaved in the Wyre Forest (Worcestershire) and surrounding areas. Our expert and compassionate care and support is provided not only for the patient but also for their carers and wider family, including children and young people.

Provided by a team of dedicated staff and over 200 volunteers all our support is free to access and with our hospice users facing a wide range of life limiting illnesses and conditions, we place great

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

importance on taking a holistic view of patient care to deliver everything in response to the specific needs of an individual and their family. Our services include:

The Wyre Forest’s only specialist, nurse-supported Day Hospice – combining clinical care with a range of therapies including Complementary, Creative and Occupational therapies as well as our Exercise and Wellbeing Service to support patients’ physical and emotional wellbeing;
Support services provided in the home – including occupational therapy, physiotherapy and respite services for carers of patients with life limiting conditions, who are nearing the end of their lives;
Counselling and emotional support for young people – a special service which supports children and young people aged 5-17 years in circumstances where someone close to them has a life-limiting condition or has died through counselling and group activity days;
Bereavement support for adults – our trained counsellors support individuals dealing with the illness or loss of a loved one, giving them a safe place to share their feelings, manage their grief and help build a future life;
Welfare & Financial Advice – Living with a life limiting illness brings many practical and financial concerns with it, and we offer advice, information and representation with regard to a range of issues, including: benefits, housing, employment, debt and relationship problems;
Spiritual Care – KEMP Hospice welcomes people of all faiths and of none. Our team of staff and volunteers offer care and support by spending time with patients: by listening to them, through music, spiritual creativity, reflection, or prayer.

We are proud to work closely with the Community Specialist Palliative Care Team and the Wyre Forest Palliative Care Consultant, to ensure the care being provided to patients is as streamlined and comprehensive as possible. Additionally, we facilitate a heart failure clinic once every two months and Worcestershire Health and Care Trust operate a Lymphedema outpatient clinic every Thursday from one of our treatment rooms.

Achievements and performance 2021/22

Throughout the pandemic KEMP Hospice has continued to adapt and remain responsive ensuring that patients, clients, and carers have continued to receive support and specialist input.

We have clear objectives set out for each of our strategic plans, which are based on consolidation and sustainability, rather than expansion, and our aims reflect our desire to tangibly improve every area of our business, to be the very best that we can be, for all those who need us, and to keep our patients and clients at the heart of everything we do. We base all our activities, measure performance and plan business objectives around our 5 aims:

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

We provide exceptional care and support
We are the Wyre Forest Hospice
We are a great place to work and volunteer
We fundraise, now and for the future
We operate responsibly

KEMP continued to monitor performance against a set of operational goals designed for the response to the pandemic. This allowed Trustees to monitor data as to how the pandemic was impacting upon each of our service areas. Due to both an unprecedented and constantly changing situation, there were neither fixed targets set in advance nor comparisons to prior years.

Service provision

The pandemic has provided the opportunity to review our service provision model. KEMP previously provided care and support which centred around the Patient attending on a regular set day. Following workshops held with staff and service user feedback we reopened our services in June 2021 with a model which focuses on inclusivity, the individuals need and an agreed plan of care and support with the patient and client.

In June 2021, KEMP Hospice reopened our doors initially bringing patients and clients back on site for 1:1 support and clinics. The Care Services Team continued to provide the Virtual Day Hospice Living Well & Well-being programme as well as outreaching into patients’ homes.

The Family Support & Bereavement Services Team continued to predominately work remotely and support clients via telephone or video counselling. Where this was inappropriate i.e., clients who have visual or sensory or other additional needs, or do not have a private space within their home, were seen at the Hospice.

The Children’s and Young People counsellors commenced outreach sessions into schools. As above, if inappropriate, could be offered sessions at the Hospice.

The provision of meal delivery to the most vulnerable patients stopped at the end of May 2021; patients were signposted to other services if they required ongoing provision. This was so we could provide catering provision for patients, clients, and visitors onsite.

Respite in patients’ home (Previously called KEMP for Carers) was reviewed and changed to a more bespoke model which addresses individual’s needs. Respite was still provided for situations such as carer breakdown.

From September 2021, we increased our provision onsite for patients, clients, and carers. Groups Onsite include Relaxation, Breathlessness and Fatigue Management, Tai Chi, Falls Prevention, Creative/Diversional therapy, and a Carer’s Programme.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

In December 2021 KEMP started a Monthly MDT meeting. These meetings have enabled collaborative working internally and externally ensuring a person-centred approach improving quality and continuity of care for patients. With core member representation from the KEMP Hospice Care Services and Family Support & Bereavement Services Teams, Community Specialist Palliative Care CNS, Consultant Palliative Medicine, and optional external attendance for individual patients / clients from health & social care professionals. The MDT recommendations and outcomes are communicated to the patient, patients GP and invited professionals.

Additional Key Highlights / Developments in Services 2021-22

Children’s Memory Day at Boundless Outdoors, Belbroughton.
Children’s and Young Persons Counsellor trained on using Minecraft within counselling sessions with bereaved children.
BBC Children in Need filmed two young people who had received counselling at KEMP Hospice and interviewed KEMP Hospices’ Family Support & Bereavement Service Manager.
Exercise and Wellbeing Practitioner joined the team in November 2021, and they have been pivotal in developing our exercise and living well provision.
Adult counsellors started Children’s and Young Persons Counselling training Level 5 and are working with Children & Young People.
In January 2022 an External Service Review of KEMP Hospice Services was commissioned by KEMP Hospice to provide a service analysis for the delivery of End-of-Life Care (EoLC) and provide recommendations to ensure EoLC is delivered to the highest quality and best practice.
The Care Quality Commission (CQC) framework was adopted for this review to benchmark services against best practice. The report provided recommendations for future development.
Also in January, an Outreach Nurse Specialist for Care Homes was appointed to build on the work previously led by the Advanced Care Planning Practitioner who left the post in June 2021. This role’s focus is on improving and supporting end of life care within care homes, supporting ReSPECT, Advanced Care Planning, providing education and training.

We received 118 new referrals (77 2020/21) to our Care Services in 2021/22. Our Finance and Welfare Officer received requests for support from 285 individuals (233 2020/21).

We received 327 referrals (245 2020/21) for support for bereaved adults and 149 (91 2020/21) for children and young people. We have felt a significant increase in demand over the year as well as the referrals being more complex in nature. 2609 counselling sessions (1256 2020/21) have been delivered across the year, either by phone, face to face or virtual.

Heidi Hawkins, CEO left KEMP at the end of March 2021, relocating to be nearer to family and taking up another Hospice CEO post. We are extremely grateful to Heidi for the service and dedication she has given in the last five years.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Some feedback from those who have used our services this year

‘I am so grateful for the help KEMP has given our family in the last few years. My father came into the hospice once a week for day visits which were a real lifeline for us as a family. Not only did my father enjoy these visits, but they also gave my mum and I a badly needed regular break from looking after his advanced Parkinson’s. KEMP also provided me with regular counselling sessions. I found these sessions incredibly beneficial. As my income was low at the time and I was living off carers allowance I don’t think I could have afforded to pay for a private counsellor, so KEMP’S support really helped me out through an incredibly challenging time. I have been able to justify my feelings and allow myself time. It has helped to be able to refer to some different approaches to grief and not be so hard on myself. ‘

Parkinson’s Patient –‘I have found the exercises suggested by the Complementary Therapist very beneficial and have been practising at home.’

Carer – ‘It was a good way to get to know the others in the group and realise what problems we all face daily.’

ReSPECT Discussion Care Home: I found consult sensitive and informative. The level of care and professionalism was outstanding

Carer – ‘It is very useful to hear about all the information given to the group. Today's session about occupational therapy was very inciteful. There is plenty of time to ask questions around the subject, the nursing team appear to have the answers or where to obtain the information. It is good to be able to chat to others and hear their stories and struggles, the group can share knowledge and experiences.’

‘I would absolutely recommend this course - we can talk in front of each other, listening, crying, laughing, just venting for the few hours. I can't thank all the staff enough for the hard work, caring and dedication they have shown to each one of us who attended the course.’

‘When I first met to discuss my situation, prior to COVID-19, your Finance & Welfare Officer was very helpful, supportive, and encouraging with applying for help. Once lockdown began, she continued to support by telephone, advising, but always allowing me to make my own choices. The support that my husband and I have received has been outstanding; it was constructive, helpful in a caring way, person centred. ‘

oOo

A very important part of the work we do here at KEMP, is the Welfare and Financial Advice we offer. This includes practical advice, information, and representation as needed, and is available for KEMP patients, their carers and close family members. One such example is Shirley, who

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

contacted us last year hoping for some financial advice following the sad death of her daughter Tracy in August 2021. Shirley says:

“My daughter Tracy had supported me for a number of years by taking responsibility for my financial matters after my husband, her father had passed away. She took care of all my household finances such as utility bills and bank accounts”

Following Tracy’s death, Shirley was contacted by numerous agencies and creditors demanding repayment of several outstanding debts. As she had happily left all financial matters with her daughter, Shirley was unsure of what these agencies were asking for and needed help to understand the situation.

Shirley continues “I was familiar with KEMP already as my daughter had received care and support as a patient herself. I needed help to understand the situation, so contacted Anne to see if she would be able to help me”.

Anne said, “After investigating the situation and carrying out several negotiations on Shirley’s behalf over several months, I was able to find a resolution for her. All the claims Shirley had been contacted about have been either successfully repaid, written off, or contested” Anne continued by saying “One of the most satisfying outcomes from Shirley’s story is that she no longer has to deal with any worry or confusion about her finances. After losing her beloved daughter, Shirley was facing a great deal of pressure from a very difficult situation, so to know that she is now financially independent is wonderful”

Speaking about the support Shirley received she said, “When my daughter passed away, I couldn’t cope with anything as Tracy dealt with all the paperwork. Anne has been marvellous, and not only did she help me with everything, but she also gave me the confidence to help myself.”

oOo

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Income

KEMP Hospice has a varied portfolio of fundraising initiatives. This ensures that supporters
have a wide range of ways in which to engage with the charity and minimises the risk of becoming dependent on any one fundraising activity.
KEMP Hospice is registered with the Fundraising Regulator. We adhere to and maintain the
standards set out by the regulator, ensuring our fundraising is legal, open, honest, and respectful to the public. Furthermore, we are committed to adhering to the Institute of Fundraising Code of Fundraising Practice and the specific guidance on treating donors fairly (through Respect, Fairness, Accountable, Responsive) in all our fundraising activities, ensuring that we protect vulnerable people. We received no complaints in relation to our fundraising activities during the year.

• We are fortunate to have strong community support and benefit from a number of third-party events. Our dedicated Community Fundraiser and wider fundraising team supports all events we are aware of, and ensures regulations are being adhered to.

• We are part of Your Hospice Lottery, which is owned and administered by St Helena Hospice and specifically operates to raise funds for hospice care. Canvassers are employed by Your Hospice Lottery but engage with KEMP as part of their induction. These fundraisers engage with the public at external venues, events, and by carrying out door to door activity. They are not permitted to carry out these activities without identification, are highly trained, and never collect or accept money. Neither do they pursue individuals who have made it clear they do not wish to engage.

• We have a Donations Centre in Kidderminster and operate 6 retail charity shops across Kidderminster, Stourport and Bewdley as well as our own online eBay shop.

There are some notable achievements for our income within this financial year, despite the continuing challenges due to Covid and the economic uncertainties:

We appointed a full-time experienced Fundraiser in June 2021 which completed our Fundraising Team.
Following a year of lockdowns and the resulting reduced income of £328,961 from our charity shops in 2020/21 we are delighted to report an income of £694,383 for 2021/22.
Once again, we have seen marked growth this year in our Lottery income due to the efforts of the Your Hospice Lottery team in telephone canvassing through the year, which has resulted in our Lottery income increasing from £35,343 in 2020/21 to £53,883.
We were delighted to achieve an income of £123,646 this year from Charitable Trusts, a slight increase on the previous year’s income of £122,538. We would like to thank the following Trusts and Foundations for their support:
Albright Grimley Charity
The Ardwick Trust
The Arnold Clark Community Fund
Baron Davenports Charity
BBC Children in Need
The Blakemore Foundation
The Burford Trust
Coutts & Co.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

The David & Christine Lloyd-Jones Foundation
The DMF Ellis Charitable Trust
Elise Pilkington Charitable Trust
The Eric W Vincent Trust Fund
The Eveson Charitable Trust
Francis Winham Foundation
The George Henry Collins Charity
GJW Turner Trust
The Grimmitt Trust
The Heathcock Charitable Trust
Hospice Aid UK
The Hospital Saturday Fund
The J A Gillett Charitable Trust
The Kildare Trust
Lasletts Hinton Charity
Lillie Johnson Charitable Trust
The Mark Benevolent Fund
Masonic Charitable Foundation
The Michael & Anna Wix Charitable Trust
Midcounties Co-Operative Community Team
The M.K. Rose Charitable Trust
The Roger & Douglas Turner Charitable Trust
The Rowlands Trust
Shakespeare Martineau
The Sir Jules Thorn Charitable Trust
The Uncle Bill Trust
West Mercia Police Civilian Welfare Fund
The W E D Charitable
Worcestershire Community Foundation
Special grateful thanks go to the Trustees of KEMP House Trust, who supported us in this financial year with funding of £435,099 towards us adapting and continuing to provide our vital services through Covid.
Please see our ‘Financial Review’ section on page 11.

Sincere Thanks

The flexible approach and dedication to ensuring the people who need our services continued to be cared for and supported throughout this year would not have been possible without the dedication of our hardworking staff along with the very many willing volunteers who give freely of their time and talents and we would like to take this opportunity to thank them all for their efforts.

At the end of the financial year we are fortunate to have an incredible 210 individuals volunteering their time across our charity within Retail; Fundraising; Finance; Care and Bereavement Services; and

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

on our Board of Trustees. In total an incredible 25,779 hours of time, commitment, hard work and skills were shared to help us in delivering our work.

Financial review

Our total income for the year was £2,021,740 (2021: £2,154,186) with a net surplus of £379,780 (2021: £656,500). All our income is used to support in the delivery of services to our patients and clients.

Income

We are grateful for the various government initiated financial support streams which helped us to retain our staff by accessing the furlough option, as well as the Restart Grant which contributed to our Trading income and allowed us to reopen safely, resulting in an income from our Trading activities of £751,266 (2021: £366,356).

So too we are thankful to Hospice UK for working with the government to secure funding which hospices were able to access in exchange for supporting the NHS in the Covid response. KEMP Hospice received a total of £61,320 (2021: £274,386), enabling us to keep all our service team members working and providing vital care and support throughout the Omicron variant.

We received annual funding in the form of a grant agreement from Herefordshire and Worcestershire Clinical Commissioning Group (CCG) totalling £286,113 (2021: £316,094).

Expenditure

Our total expenditure in 2021/22 was £1,641,960 (2021: £1,497,686) and contribution split can be seen below. The previous year had seen a strict review and pause on non-essential spending, however spending in the financial year increased nearer to pre pandemic levels as staffing costs and expenditure increased to support the return of services as the lockdowns ceased.

Our fundraising and retail expenditure directly supports our income generation for the charity and this was increased in this financial year at £911,060 (2021: £777,190) to reflect the return to normal operational activities.

Total funds held at the end of the financial year were £2,639,829 (2021: £2,260,049), of which £597,614 (2021: £604,614) is restricted to support the fixed assets which are essential for our charitable activities.

Risk Management

We have a risk policy and register to enable the identification, monitoring and management of controls to mitigate risks. The Senior Team and Board of Trustees consider risks on a quarterly basis.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

The key strategic risks are:

We are unable to fulfil our 5 year plans for income generation growth. We have skilled and
experienced staff and trustees in key roles. As well as quarterly income and financial scrutiny, our income and expenditure is reviewed on a monthly basis. Our governance and operating structure is such that any responsive changes deemed necessary to support our income strategy could be agreed quickly.
Changing social attitudes may reduce the pool of people who will enable us to fulfil our
planned recruitment of volunteers. We mitigate this risk by nurturing relationships with organisations and individuals who can support us in facilitating recruitment of potential volunteers, as well as exploring ways to taking a collaborative approach to volunteer attraction and recruitment with other hospices and charities.
Competing with Agenda for Change pay and reward packages could affect our recruitment
of health and social care colleagues. As well as an emphasis on communicating our culture and carrying out regular benchmarking activities, we are committed to building on strong recruitment and employment foundations to ensure people who work with us are engaged and valued.
Uncertainties in commissioning structure and priorities could threaten our model of care. We
maintain effective, open relationships with our commissioners and ensure all reporting requirements are met.
Catastrophic reputational impact of significant detrimental regulatory occurrence. Risks to
every area of our operations are reviewed, monitored and escalated as a minimum quarterly by the Senior Team, through each respective sub committee and onto full Board. We have a communications plan in place and key personnel would be alerted to any potential reputational threats.

Our strategy, experienced team and spread of income streams means we are not reliant on one source of income. Our governance and operating model is such that any responsive changes to income strategy could be agreed within a short time period.

Risk and Compliance

As a company and charity providing regulated and commissioned services, we follow codes of ethics and practice in our services and fundraising activities; we take our regulatory responsibilities seriously and work to protect our reputation and credibility as a professional organisation.

We are thankful that we had no reportable incidents throughout the financial year. This applies to the Fundraising Regulator, CQC, ICO and Charity Commission.
We had no CQC visit in this financial year, although our Head of Hospice Services and Care Services Manager took part in a virtual engagement meeting with our Inspector on 7th August and updated on our changes in service delivery. There were no concerns raised.
We continue to review all clinical policies and procedures, as well as ensuring a focus on the CQC Key Lines of Enquiry, in anticipation of a visit in the forthcoming year.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

All mandatory training has been carried out in line with our plans for the year and we have reviewed and updated our mandatory training matrix as part of the People policies review.
We continue to enjoy open and supportive relationships and provide extensive reports to our Clinical Commissioning Group Quality and Contract officers.

Reserves policy and going concern

The trustees have examined the charity’s requirements for reserves considering the main risks as listed above to the organisation, including assessed projected future income, expenditure and cashflows.

The Trustees believe the Charity’s financial resources and contingency planning is sufficient to ensure the continuation of the Charity as a going concern for the foreseeable future. Consequently, the financial statements have been prepared on this basis.

A reserves policy is established to ensure the Charity has the financial capacity needed to safeguard the provision of vital services to patients and carers from the adverse financial effects of significant and unforeseen changes in income and expenditure.

The boards target policy for available reserves are that the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be at least 6 months of the anticipated expenditure. The Charity is a going concern, and the Board of Trustees fully intend to see this continue long into the future. Should this not be possible, available reserves would assist the Charity in honouring its commitments to patients and carers, employees, supporters and creditors as it scales back operations.

At the end of the financial year unrestricted free reserves for the Charity were £1,626,148 (2021: £1,408,854), which is 15 months of the anticipated expenditure and representative of the desired reserves position.

Available reserves are calculated in accordance with the Charity Commission guidance as follows:

	£
Total Reserves	2,639,829
Less
Restricted Reserves	(597,614)
Designated funds – Capitalprojects	(412,067)
Designated funds – Wellbeing	(4,000)

Available unrestricted reserves	1,626,148

The board manages financial risks, such as income or cost fluctuation by regularly reviewing our financial plans and income pipelines.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Plans for the future

KEMP Hospice we will be working towards the following:

Improving collaboration and sharing of patient clinical information and care plans. In 202223 KEMP will be moving from SystemOne to EMIS electronic records in line with the Health & Care Trust, GP’s, and Community Specialist Palliative Care Team. 0
Develop further our Nursing provision; employ a Clinical Nurse specialist (CNS) to develop our nursing provision at KEMP; and a new Health Care Assistant role (HCA). The Nursing team will deliver Specialist Clinics and Outreach into the Community assessing KEMP Hospice patients holistically including pain and symptom control, earlier advanced care planning and ReSPECT discussions.
We envisage this role and service would develop to be able to provide one stop clinics supported by other members of the KEMP MDT for patients with a palliative diagnosis but reaching them earlier in their trajectory of illness, long term conditions including those living with Frailty and Dementia. This would address unmet needs and offer assessment, advanced care planning discussions, signposting to KEMP services including the KEMP befriending service(see below) and external services.
The CNS would be KEMP’s Specialist link to the patients’ Medical and Specialist teams, including their GP. Additionally, they would provide expert input at our multidisciplinary meetings and external meetings.
Audit against and work towards achieving the building blocks within the Ambitions for Palliative Care and End of Life Care - A national framework for local action 2021-2026. Particularly the building blocks within the 5 Ambitions around Specialist Palliative Care, Education, and training – skilled workforce, equitability, and access to services.
During 2022-23 we intend to develop a Befriending service to provide support for adults of any age living with a life limiting, long term condition, including frailty, who could be vulnerable to isolation and loneliness. Our vision is this would be open to all who fit the criteria and in time include those living in care homes or having short stays in hospital. Additionally, this would be available to support full time carers of this group of individuals, so enabling us to fulfil the original aims of KEMP for Carers, which we very much still believe in. This will be delivered by trained and matched volunteers to the individual’s needs who wish to receive KEMP’s support.
Key staff to be trained in the “No Barriers Here” which is a model that adopts a public health approach to palliative care and advance care planning, working alongside communities who experience systematic differences and inequity accessing palliative care services. We would envisage this will allow KEMP; to develop our services; to reach out and address inequalities, using art-based approach to create alternative approach to advanced care planning.
Following the success of using Minecraft as a tool to use when counselling Children & Young People. In 2022-23 we plan to train all our Children’s counsellors to use Minecraft. Minecraft is a cross between Lego and a sand tray. These are often used in Children’s counselling to allow children to process and express their feelings.
Review our hospice facilities including the building and garden, to prioritise and improve the patient and client provision as well as upgrading our staff and volunteer facilities to promote and improve well-being.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Not unexpectedly this year will be about recovery and maximising every opportunity for income generation across our Fundraising & Communications department and through our Trading activities.

Structure, Governance and Management

KEMP Hospice is a charitable company limited by guarantee, incorporated on 14 November 2011 and registered as a charity on 9 March 2012.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

The company name was changed from KEMP House Trust Ltd to KEMP Hospice on 13[th] October 2022. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

Our Group Structure

The group compromises the Trust and its wholly owned subsidiary KEMP House Trust (Hospice Shop) Limited. The group produces consolidated accounts that include the result of both entities.

KEMP House Trust (Hospice Shop) Limited is a wholly owned trading subsidiary. Its purpose is to generate income to support the Charity’s objectives by selling donated and new goods at a profit in a network of shops. The trading company acts as the Trust’s agent for an HMRC approved Gift Aid scheme for donated goods. It transfers profits to the Charity using the HMRC Gift Aid scheme for corporate donations. Its results are set out in note 12 of these financial statements.

The Board of Trustees

KEMP Hospice trustees review the aims, objectives, and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The trustees agree the strategic direction of the charity through the preparation and monitoring of a 5-year strategy. To support delivery of the strategy, an operational business plan and budget is developed annually, approved, and reviewed by the trustees. Our full strategy can be viewed by visiting our website:

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Progress towards achieving objectives is monitored and reviewed through the respective subcommittee which are focussed on Services, Finance, Resources and Risk and Income Generation, and at full Board meetings of the trustees. Monthly management accounts and quarterly reports by the Chief Executive and departmental managers are provided.

Day-to-day responsibility for the management of the charity is delegated to a senior management team of six, comprising: Chief Executive Officer, Caroline Beech; Head of Finance, Rachel Paget; Head of Fundraising & Communications, Charlie Homer; Head of Hospice Services, Laurey Grennall; Head of People, Andy Stanney and Head of Retail, Gary Barnes. The senior management team meet fortnightly to discuss both strategic and operational matters.

The trustees consider that they have complied with their duty in Section 17(5) of the Charities Act 2011 and have referred to the guidance provided by the Charity Commission on public benefit when reviewing the charity’s aims and objectives.

The Board of Trustees have embraced the Charity Governance Code, carrying out a self-assessment and have identified two key areas of focus: how the charity can demonstrate not only our financial/economic sustainability, but also our ecological and environmental impact in all our operations and how the organisation can embed Equality, Diversity and Inclusion within our culture and across all operations, including within the Board itself.

Appointment of trustees

KEMP Hospice recruits trustees based on a number of factors including, but not limited to, the need for a particular skill, a mix of backgrounds, experiences and considering a range of dynamics. The charity utilises social media to promote trustee vacancies, as well as charity and individual networks. A comprehensive structured recruitment process includes formal interview, time spent with a range of the charity personnel, and attendance at two Board meetings. The existing trustees then vote to appoint.

Within this financial year the Board appointed Geoff Taylor Smith to the role of Chair following Alison Field’s resignation on 30[th] June 2021. Katherine Ellis and Suzanne Beattie were also appointed as trustees with the year.

The following committees remain unchanged throughout the year; Patient Services and MAGIC (Marketing and Generation of Income Committee); however Finance & Resources and Risk & Compliance Committees were combined to become the Finance, Resource and Risk Committee. Meetings often include an element of training.

None of the trustees are remunerated.

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

Related parties and relationships with other organisations

KEMP House Trust is a separate registered charity, governed by a Trust Deed, which manages an investment portfolio and whose principal objective is to support the activities of KEMP Hospice, on provision of a costed business case which demonstrates the benefits to the beneficiaries of the hospice services.

During the year ending March 2022 there were four trustees, who meet quarterly and manage and oversee the investment portfolio with the professional advice of Investec Wealth and Investment Ltd. who visit the hospice twice a year and provide regular written reports to the board.

KEMP House Trust (Hospice Shop Ltd): The Trading Company is a wholly owned subsidiary of the Hospice. There were three directors serving during the year who have accountability for retail activities. The Hospice Chief Executive has ultimate responsibility for the management of the Hospice and Trading Company. All three of the current directors are hospice Trustees. The Head of Retail and Head of Finance attend the Board meetings, which are held quarterly.

The directors had previously decided to transfer the activities, assets and liabilities to the parent charity and then liquidate the company, however after reviewing the organisational structure they have made the decision to keep the company operational. The work to negotiate lease terms and conditions has taken much longer than anticipated, however this work continues.

Statement of responsibilities of the trustees

The trustees (who are also directors of KEMP House Trust Ltd for the purposes of company law) are responsible for preparing the trustees’ annual report 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 group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company or group for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation

KEMP House Trust Ltd

Trustees’ annual report

For the year ended 31 March 2022

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information

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 legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was 8 (2021: 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The trustees’ annual report has been approved by the trustees on 29 November 2022 and signed on their behalf by

Geoff Taylor-Smith Chair

Independent auditor’s report

To the members of

KEMP House Trust Limited

Opinion

We have audited the financial statements of KEMP House Trust Limited (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 March 2022 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 March 2022 and of the group’s and parent charitable company’s incoming resources and application of resources, including its income and expenditure, for the year then ended
Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the group financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on KEMP House Trust Limited's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Independent auditor’s report

To the members of

KEMP House Trust Limited

Other Information

The other information comprises the information included in the trustees’ annual report other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group financial statements does not cover the other information, and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the group financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the group financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements
The trustees’ annual report has been prepared in accordance with applicable legal requirements

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
The parent charitable company financial statements are not in agreement with the accounting records and returns; or
Certain disclosures of trustees’ remuneration specified by law are not made; or
We have not received all the information and explanations we require for our audit; or
The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.

Independent auditor’s report

To the members of

KEMP House Trust Limited

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, and the finance and income committee, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:
Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

Independent auditor’s report

To the members of

KEMP House Trust Limited

Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
We inspected the minutes of meetings of those charged with governance.
We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.
We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
We reviewed any reports made to regulators.
We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Independent auditor’s report

To the members of

KEMP House Trust Limited

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Fleur Holden (Senior statutory auditor)

8 December 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

KEMP House Trust Ltd

Consolidated statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2022

Unrestricted Note £ Income from: 2 796,389 3 295,003 3 1,391 694,383 3,000 53,883 8,106 27,335 23,539 22,746 1,513 1,927,288 5 313,747 599,264 5 629,447 12 - 1,542,458 6 384,829 - 384,829 Reconciliation of funds: 1,655,435 2,040,264 Donations and legacies Charitable activities Management charges Lottery income Fundraising costs Raising funds Other income Coronavirus Job Retention Scheme Retail, Hospitality & Leisure Grants Retail Business Interruption Insurance Kickstart Charity shop income Other trading activities Hospice services Education income Net income / (expenditure) for the year Total expenditure Charitable activities Hospice services Tax payable by subsidiaries Charity shop costs Investments Total income Expenditure on: Total funds brought forward Total funds carried forward Transfers between funds Net movement in funds	Restricted £ 33,132 61,320 - - - - - - - -	2022 Total £ 829,521 356,323 1,391 694,383 3,000 53,883 8,106 27,335 23,539 22,746 1,513	Unrestricted £ 718,381 368,817 - 328,961 2,052 35,343 140,527 197,441 56,364 - 1,327	Restricted £ 30,588 274,386 - - - - - - - - -	2021 Total £ 748,969 643,203 - 328,961 2,052 35,343 140,527 197,441 56,364 - 1,327
1,927,288	94,452	2,021,740	1,849,212	304,974	2,154,186
313,747 599,264 629,447 -	- - 101,452 -	313,747 599,264 730,899 -	263,158 514,032 381,193 9,124	- - 330,179 -	263,158 514,032 711,372 9,124
1,542,458	101,452	1,643,910	1,167,508	330,179	1,497,686
384,829 -	(7,000) -	377,829 -	681,705 -	(25,206) -	656,500 -
384,829 1,655,435	(7,000) 604,614	377,829 2,260,049	681,705 973,730	(25,206) 629,819	656,500 1,603,549
2,040,264	597,614	2,637,878	1,655,435	604,614	2,260,049

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 18a to the financial statements.

KEMP House Trust Ltd

Company no. 07846810

Balance sheets

As at 31 March 2022

2022 2021 £ £ 689,900 713,914 - - 689,900 713,914 26 2,579 755,835 384,080 1,392,699 1,241,625 2,148,560 1,628,284 (200,582) (82,149) 1,947,978 1,546,135 2,637,878 2,260,049 2,637,878 2,260,049 597,614 604,614 416,067 337,800 1,624,197 1,317,635 2,637,878 2,260,049 The group	2022 2021 £ £ 689,900 713,914 - - 689,900 713,914 26 2,579 755,835 384,080 1,392,699 1,241,625 2,148,560 1,628,284 (200,582) (82,149) 1,947,978 1,546,135 2,637,878 2,260,049 2,637,878 2,260,049 597,614 604,614 416,067 337,800 1,624,197 1,317,635 2,637,878 2,260,049 The group	2022 2021 £ £ 672,159 699,156 5,002 5,002 677,161 704,158 - - 1,215,479 685,165 902,020 996,308 2,117,499 1,681,473 (156,782) (34,364) 1,960,717 1,647,109 2,637,878 2,351,268 2,637,878 2,351,268 597,614 604,614 416,067 337,800 1,624,197 1,408,854 2,637,878 2,351,268 The charity	2022 2021 £ £ 672,159 699,156 5,002 5,002 677,161 704,158 - - 1,215,479 685,165 902,020 996,308 2,117,499 1,681,473 (156,782) (34,364) 1,960,717 1,647,109 2,637,878 2,351,268 2,637,878 2,351,268 597,614 604,614 416,067 337,800 1,624,197 1,408,854 2,637,878 2,351,268 The charity
689,900 26 755,835 1,392,699	713,914 2,579 384,080 1,241,625	677,161 - 1,215,479 902,020	704,158 - 685,165 996,308
2,148,560 (200,582)	1,628,284 (82,149)	2,117,499 (156,782)	1,681,473 (34,364)
1,947,978	1,546,135	1,960,717	1,647,109
2,637,878	2,260,049	2,637,878	2,351,268
2,637,878	2,260,049	2,637,878	2,351,268
597,614 416,067 1,624,197	604,614 337,800 1,317,635	597,614 416,067 1,624,197	604,614 337,800 1,408,854
2,637,878	2,260,049	2,637,878	2,351,268

Approved by the trustees on 29 November 2022 and signed on their behalf by

Geoff Taylor-Smith Chair

Janet Rowe Trustee

KEMP House Trust Ltd

Consolidated statement of cash flows

For the year ended 31 March 2022

Note £ £ Net income for the reporting period 379,780 (as per the statement of financial activities) Depreciation charges 72,817 - Interest from investments (1,513) (Increase)/decrease in stocks 2,553 (Increase)/decrease in debtors (371,755) Increase/(decrease) in creditors 116,482 Net cash provided by operating activities 198,364 1,513 (48,803) Net cash provided used in investing activities (47,290) 151,074 1,241,625 1,392,699 At 1 April 2021 £ Cash at bank and in hand 1,241,625 Total cash and cash equivalents 1,241,625 Analysis of cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year Cash flows from operating activities Cash flows from investing activities: Interest received Purchase of fixed assets Loss on disposal of fixed assets 2022	£ £ 656,500 63,127 1,558 (1,327) 2,634 (9,919) (16,755) 695,817 1,327 (27,773) (26,446) 669,371 572,254 1,241,625 Cash flows At 31 March 2022 £ £ 151,074 1,392,699 151,074 1,392,699 2021	£ £ 656,500 63,127 1,558 (1,327) 2,634 (9,919) (16,755) 695,817 1,327 (27,773) (26,446) 669,371 572,254 1,241,625 Cash flows At 31 March 2022 £ £ 151,074 1,392,699 151,074 1,392,699 2021
198,364 (47,290)		695,817 (26,446)
	Cash flows £ 151,074
151,074 1,241,625		669,371 572,254
1,392,699		1,241,625
At 1 April 2021 £ 1,241,625		At 31 March 2022 £ 1,392,699
1,241,625	151,074	1,392,699

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies

a) Statutory information

KEMP House Trust Limited is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is 41 Mason Road, Kidderminster, Worcestershire, DY11 6AG.

b) 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

These financial statements consolidate the results of the charity and its wholly-owned subsidiary KEMP House Trust (Hospice Shop) Limited on a line by line basis. Transactions and balances between the charity and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes of the charity's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented as a summary of the result for the year is disclosed in the notes to the accounts.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The accounts are prepared as full values however are presented to the nearest £1. This may cause small discrepancies in the financial statements.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Further information in relation to the trustees' appraisal of going concern is included in the trustees' annual report.

There are no key judgements that the charity has made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

In the prior year, the directors approved the decision to liquidate the company as the premises leases and trading activity would be transferred to the parent company (KEMP Hospice, formerly KEMP House Trust Limited). The movement of the premises leases between the companies has been delayed and although the directors still intend for this transfer to occur, they plan to keep this company open for other trading purposes.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies (continued)

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are

f) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) Retail, Hospitality and Leisure Grants

The trading subsidiary has received a Retail, Hospitality and Leisure Grant from the local authority for each shop. The grants were received and were recognised in the financial year ending 31 March 2021 based on an entitlement date of 1 April 2020 as per the guidance issued by the Department for Business, Energy and Industrial Strategy.

h) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

i) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

j) Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds relate to the costs incurred by the charity in seeking donations, grants and legacies and costs of trading activities including the costs of goods sold, shop costs and their associated support costs
Expenditure on charitable activities includes the costs of providing specialist palliative care and support and the costs of community services undertaken to further the purposes of the charity and their associated support costs
Other expenditure represents those items not falling into any other heading

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

k) Allocation of support costs

Where possible, costs have been allocated directly to the activity to which they relate. However, there are also shared support costs that enable the hospice's charitable, income generating and governance activities to be undertaken. Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Cost of raising funds
Hospice services

34% 66%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

1 Accounting policies (continued)

l) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

m) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Leasehold land & buildings
Leasehold property improvements
Motor vehicles
Office equipment
Furniture & equipment

4% straight line and 99 years 5 years 4 years 3 years 3 years and 25% reducing balance

n) Investments in subsidiaries

Investments in subsidiaries are at cost.

o) Stocks

Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving and defective stocks.

p) Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

q) 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.

r) Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

s) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

t) Pensions

Pension contributions to the group personal pension plan are charged against income when payable.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

2 Income from donations and legacies

Income from donations and legacies
General donations Gift aid In memoriam Grants from KEMP House Trust Other charitable trusts Legacies Corporate income Fundraising income	Unrestricted £ 24,558 56,809 28,883 435,099 97,416 7,197 18,775 127,652	£ - - - - 26,230 6,902 - - Restricted	2022 Total £ 24,558 56,809 28,883 435,099 123,646 14,099 18,775 127,652	Unrestricted £ 29,795 26,593 19,474 357,019 91,950 55,500 43,108 94,942	£ - - - - 30,588 - - - Restricted	2021 Total £ 29,795 26,593 19,474 357,019 122,538 55,500 43,108 94,942
	796,389	33,132	829,521	718,381	30,588	748,969

Fundraising income includes events, raffle, community fundraising and donations.

3 Income from charitable activities

Unrestricted £ 286,113 - 8,890	Restricted £ - 61,320 -	2022 Total £ 286,113 61,320 8,890	Unrestricted £ 361,094 - 7,723	Restricted £ - 274,386	2021 Total £ 361,094 274,386 7,723
295,003	61,320	356,323	368,817	274,386	643,203
1,391	-	1,391	-	-	-
1,391	-	1,391	-	-	-
296,394	61,320	357,714	368,817	274,386	643,203

Education income is for medical student palliative care placements.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

5a Analysis of expenditure (current year)

Raising funds £ 121,357 29,183 9,387 - 2,588 14,868 - - - - - 391 - - 1,587 316 - -	Charity shop costs 308,590 - - - - - - - - - 290,674 - - - - - - -	Charitable activities	Governance costs £ - - - - - - - 110 - - - 92 852 - - 540 7,047 15,575	Support costs £ 237,953 - - - - - - 84 - - - 6,680 91,999 29,996 4,937 6,344 -	2022 Total £ 1,098,576 29,183 9,387 16,889 2,588 14,868 83 194 3,688 258 290,674 7,164 852 91,999 32,281 13,710 15,941 15,575	2021 Total £ 995,342 17,034 5,267 20,127 1,279 13,424 80 210 8,985 889 241,829 6,962 44,455 78,413 26,923 5,190 10,708 11,445
		Hospice services & Education £ 430,676 - - 16,889 - - 83 - 3,688 258 - - - - 698 7,917 2,550 -
179,677 125,998 8,072	599,264 - -	462,759 251,996 16,144	24,216 - (24,216)	377,994 (377,994) -	1,643,910 - -	1,488,562 - -
313,747	599,264	730,899	-	-	1,643,910	1,488,562
263,158	514,032	711,372	-	-

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

5b Analysis of expenditure (prior year)

Raising funds £ 87,663 17,034 5,267 - 1,279 13,424 - - - - - - - - 4,096 1,101 - -	Charity shop costs 273,664 - - - - - - - - - 240,368 - - - - - - -	Charitable activities	Governance costs £ - - - - - - - 210 - - 1,461 - - - - 167 7,761 11,445	Support costs £ 215,115 - - - - - - - - - - 6,962 44,455 78,413 21,829 1,280 2,947 -	2021 Total £ 995,342 17,034 5,267 20,127 1,279 13,424 80 210 8,985 889 241,829 6,962 44,455 78,413 26,923 5,190 10,708 11,445
		Hospice services & Education £ 418,900 - - 20,127 - - 80 - 8,985 889 - - - - 998 2,643 - -
129,863 126,140 7,155	514,032 - -	452,623 244,861 13,889	21,043 - (21,043)	371,001 (371,001) -	1,488,562 - -
263,158	514,032	711,372	-	-	1,488,562
338,871	599,834	763,463	-	-

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

6 Net income / (expenditure) for the year

This is stated after charging:

This is stated after charging:
	2022	2021
	£	£
Depreciation	72,817	63,127
Loss on disposal of fixed assets	-	1,558
Operating lease rentals:
Property	94,301	81,758
Equipment	380	5,600
Auditor's remuneration (excluding VAT):
Audit	12,050	11,445
Other services	1,600	2,355

7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Social security costs Employer’s contribution to defined contribution pension schemes Salaries and wages	2022 £ 991,424 76,448 30,704	2021 £ 903,508 65,165 26,670
	1,098,576	995,343

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

		2022	2021
		No.	No.
£60,000	- £69,999	1	1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £317,035 (2021: £279,439).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil).

No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

No charity trustee received expenses for the payment or reimbursement of travel and subsistence costs (2021: £nil).

8 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 53 (2021: 55).

Staff are split across the activities of the charity as follows (full time equivalent basis): Raising funds Retail Support Governance Management and administration	2022 No. 3.6 6.7 14.3 13.3 0.5	2021 No. 2.0 6.5 12.2 14.2 0.5
	38.4	35.4

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

9 Related party transactions

During the financial year ended 31 March 2021, KEMP House Trust (Hospice Shop) Ltd made sales of donated goods on behalf of the hospice to the value of £180,822 (2021: £45,966).

At 31 March 2022 KEMP House Trust (Hospice Shop) Ltd owed KEMP House Trust Ltd £577,944 (2021: £264,238).

KEMP House Trust Limited received grants of £435,099 (2021: £357,019) from KEMP House Trust, of which £435,099 (2021: £76,005) was outstanding at year end.

Aggregate donations from related parties were £300 (2021: £1,436).

10 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity's trading subsidiary KEMP House Trust (Hospice Shop) Limited distributes under Gift Aid available profits to the parent charity. Its charge to corporation tax in the year was:

		2022	2021
		£	£
UK corporation tax at	19%	-	9,124

Leasehold buildings £ 808,482 7,273	£ 26,080 - Leasehold property	Motor vehicles £ 22,120 -	Office equipment £ 95,292 27,545	Furniture and equipment £ 341,564 13,985	Total £ 1,293,538 48,803
815,755	26,080	22,120	122,837	355,549	1,342,341
146,769 21,145	23,174 1,452	17,454 1,166	64,652 35,504	327,576 13,550	579,624 72,817
167,914	24,626	18,620	100,156	341,126	652,441
647,841	1,454	3,500	22,681	14,423	689,900
661,713	2,906	4,666	30,640	13,988	713,914
		Leasehold buildings £ 808,482 7,273	Office equipment £ 92,293 22,813	Furniture and equipment £ 313,381 8,978	Total £ 1,214,156 39,064
		815,755	115,106	322,359	1,253,220
		146,769 21,145	63,452 33,957	304,778 10,960	514,999 66,062
		167,914	97,409	315,738	581,061
		647,841	17,697	6,621	672,159
		661,713	28,841	8,603	699,157

The above assets are used for the Group and Charity.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022 12 Subsidiary undertaking

The charity owns the whole of the issued ordinary share capital of KEMP House Trust (Hospice Shop) Limited, a company registered in England. The company number is 02847086. The registered office address is 41 Mason Road, Kidderminster, DY11 6AG.

The subsidiary is used for non-primary purpose trading activities. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are distributed under Gift Aid to the parent charity.

In the prior year, the directors approved the decision to liquidate the company as the premises leases and trading activity would be transferred to charity. The movement of the premises leases between the companies has been delayed and although the directors still intend for this transfer to occur, they plan to keep this company open for other trading purposes.

Shayne Taylor (resigned 30th September 2022), Alison Field and Polly Symondson are also directors of the subsidiary.

A summary of the results of the subsidiary is shown below:

A summary of the results of the subsidiary is shown below:
Management charge payable to parent undertaking Taxation on profit on ordinary activities Retained earnings Loss on ordinary activities before interest and taxation The aggregate of the assets, liabilities and reserves was: Liabilities Amounts owed to the parent undertaking are shown in note 16. Shares in group undertaking Cost at 1 April 2021 and 31 March 2022 Gross profit Distribution under Gift Aid to parent charity Total retained earnings carried forward Profit for the financial year Cost of sales Other operating income Total retained earnings brought forward Profit for the financial year Adjustment to prior year estimate on distribution Interest receivable and similar income Turnover Assets Administrative expenses Loss on ordinary activities before taxation Reserves	2022 £ 513,560 (3,053)	2021 £ 282,850 (2,456)
	510,507 (541,896) (11,245) 73,620	280,395 (516,706) (13,003) 352,436
	30,986 271	103,122 144
	31,257 -	103,267 (9,124)
	31,257	94,143
	(65,214) 44,000 31,257 (10,043)	(65,214) - 94,143 (94,143)
	-	(65,214)
	624,794 (619,792)	332,951 (393,163)
	5,002	(60,212)
	2022 £ 5,002	2021 £ 5,002

The charity owns 100% of the share capital of KEMP House Trust (Hospice Shop) Limited.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

13 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

2022 2021 £ £ 26 2,579 The group	2022 2021 £ £ 26 2,579 The group	2022 £ 1,445,500 377,829	2021 £ 1,625,900 656,500
		2022 2021 £ £ - - The charity
26	2,579	-	-
2022 2021 £ £ 22,431 20,055 - - 465,187 76,004 99,980 118,989 - 14,797 29,404 24,504 138,833 129,732 The group		2022 2021 £ £ 22,431 20,055 575,993 371,384 465,117 75,738 27,252 116,644 - 1,826 29,404 24,504 95,282 75,015 The charity
755,835	384,080	1,215,479	685,165
2022 2021 £ £ 66,603 27,982 86,748 25,922 5,366 4,697 41,865 23,547 The group		2022 2021 £ £ 39,491 3,214 84,797 15,042 5,366 4,697 27,128 11,411 The charity
200,582	82,149	156,782	34,364
General unrestricted £ 111,821 1,512,376	Restricted funds £ 578,079 19,535	Designated funds £ - 416,067	Total funds £ 689,900 1,947,978
1,624,196	597,614	416,067	2,637,877
General unrestricted £ 116,388 1,201,247	Restricted funds £ 597,526 7,088	Designated funds £ - 337,800	Total funds £ 713,914 1,546,135
1,317,635	604,614	337,800	2,260,049

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

18a Movements in funds (current year)

At 1 April 2021 £ 270,504 327,022 - 7,088 - -	Income & gains £ - - 61,320 7,230 15,000 6,902 4,000	Expenditure & losses £ (15,912) (3,535) (61,320) (8,383) (1,400) (6,902) (4,000)	Transfers £ - - - - - -	At 31 March 2022 £ 254,592 323,487 - 5,935 13,600 -
604,614	94,452	(101,452)	-	597,614
100,000 105,800 20,000 4,000 48,000 60,000	- - - - - -	(1,733) - - - - -	80,000 - - - - -	178,267 105,800 20,000 4,000 48,000 60,000
337,800	-	(1,733)	80,000	416,067
1,317,635	1,927,288	(1,540,725)	(80,000)	1,624,197
1,655,435	1,927,288	(1,542,458)	-	2,040,265
2,260,049	2,021,740	(1,643,910)	-	2,637,878

Designated funds are funds which the trustees have set aside for the maintenance and improvement works to the hospice building, employee wellbeing and the development of our digital strategy.

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

18b Movements in funds (prior year)

At 1 April 2019 £ 286,416 330,557 4,324 - - - - - - - - - - - - 8,522	Income & gains £ - - - - 61,320 7,088 1,000 1,500 2,700 4,600 5,000 200 2,500 5,000 1,000 -	Expenditure & losses £ (15,912) (3,535) (4,324) - (61,320) - (1,000) (1,500) (2,700) (4,600) (5,000) (200) (2,500) (5,000) (1,000) (8,522)	Transfers £ - - - - - - - - - - - - - - - -	At 31 March 2020 £ 270,504 327,022 - - - 7,088 - - - - - - - - - -
629,819	91,908	(117,113)	-	604,614
- - - - - -	- - - - - -	- - - - - -	100,000 105,800 20,000 4,000 48,000 60,000	100,000 105,800 20,000 4,000 48,000 60,000
-	-	-	337,800	337,800
973,730	1,849,212	(1,167,508)	(337,800)	1,317,635
973,730	1,849,212	(1,167,508)	-	1,655,435
1,603,549	1,941,120	(1,284,621)	-	2,260,049

KEMP House Trust Ltd

Notes to the financial statements

For the year ended 31 March 2022

19 Operating lease commitments payable as a lessee

The group's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

periods:
Less than one year One to five years Over five years	2022 2021 £ £ 66,875 70,403 158,229 189,285 - - Property		2022 2021 £ £ 857 1,296 176 4,304 - - Equipment
	225,104	259,688	1,033	5,600

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

periods:
Less than one year One to five years Over five years	2022 2021 £ £ 14,667 14,667 98,458 110,500 - - Property		2022 2021 £ £ - 439 - 3,076 - - Equipment
	113,125	125,167	-	3,515

20 Capital commitments

At the balance sheet date, the group had no capital committments (2021: £nil).

21 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

KEMP Hospice

Contents

Reference and administrative information

For the year ended 31 March 2022

Reference and administrative information

Trustees’ annual report

Objectives and activities

Purposes and aims

Our Mission:

Our Values:

Our Activities

Trustees’ annual report

For the year ended 31 March 2022

Achievements and performance 2021/22

Trustees’ annual report

For the year ended 31 March 2022

Service provision

For the year ended 31 March 2022

For the year ended 31 March 2022

Some feedback from those who have used our services this year

Trustees’ annual report

For the year ended 31 March 2022

Income

Trustees’ annual report

For the year ended 31 March 2022

Sincere Thanks

Trustees’ annual report

Financial review

Income

Expenditure

Risk Management

Trustees’ annual report

For the year ended 31 March 2022

Risk and Compliance

Reserves policy and going concern

Plans for the future

Structure, Governance and Management

Our Group Structure

The Board of Trustees

Trustees’ annual report

For the year ended 31 March 2022

Appointment of trustees

Related parties and relationships with other organisations

Statement of responsibilities of the trustees

Trustees’ annual report

For the year ended 31 March 2022

In so far as the trustees are aware:

Auditor

KEMP House Trust Limited

Opinion

Basis for opinion

Conclusions relating to going concern

KEMP House Trust Limited

Other Information

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

KEMP House Trust Limited

Responsibilities of trustees

Auditor’s responsibilities for the audit of the financial statements

Capability of the audit in detecting irregularities

To the members of

KEMP House Trust Limited

KEMP House Trust Limited

Use of our report

8 December 2022

KEMP House Trust Ltd

For the year ended 31 March 2022

Balance sheets

As at 31 March 2022

Consolidated statement of cash flows

For the year ended 31 March 2022

For the year ended 31 March 2022

1 Accounting policies

a) Statutory information

b) Basis of preparation

c) Public benefit entity

d) Going concern

e) Income

For the year ended 31 March 2022