**REGISTERED COMPANY NUMBER: 09261439 (England and Wales) REGISTERED CHARITY NUMBER: 1160645**
## **Report of the Trustees and**
## **Unaudited Financial Statements for the Year Ended 31 March 2023**
## **for**
**Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
Morgan Griffiths LLP Chartered Accountants Cross Chambers
9 High Street Newtown Powys SY16 2NY
**Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Contents of the Financial Statements for the Year Ended 31 March 2023**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Cash Flow Statement**||8||
|**Notes to the Cash Flow Statement**||9||
|**Notes to the Financial Statements**|10|to|20|
**Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Reference and Administrative Details for the Year Ended 31 March 2023**
|**TRUSTEES**|A T Axford|
|---|---|
||M F Williams|
||Mrs K M Axford (resigned 16.5.23)|
||Ms B G Phillips (resigned 18.4.23)|
||Dr H A Cox (resigned 20.7.23)|
||P B Skitt|
||Ms G P Jones|
||D Creunant (appointed 15.12.22)|
||Ms M A Roberts (appointed 21.4.22)|
||R John|
||G O Pugh (appointed 7.3.23)|
||Ms R H Evans (appointed 18.4.23)|
|**REGISTERED OFFICE**|Plas Antaron|
||Antaron Avenue|
||Southgate|
||Aberystwyth|
||Ceredigion|
||SY23 ISF|
|**REGISTERED COMPANY**|09261439 (England and Wales)|
|**NUMBER**||
|**REGISTERED CHARITY**|1160645|
|**NUMBER**||
|**INDEPENDENT EXAMINER**|Morgan Griffiths LLP|
||Chartered Accountants|
||Cross Chambers|
||9 High Street|
||Newtown|
||Powys|
||SY16 2NY|
|**BANKERS**|Barclays Bank PLC|
||Aberystwyth Business Centre|
||Aberystwyth|
||Ceredigion|
Page 1
**Aberystwyth And District Hospice At Home Volunteers (Registered number: 09261439) Trading as HAHAV**
**Report of the Trustees for the Year Ended 31 March 2023**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The relief of sickness and suffering amongst people living in North Ceredigion and the immediate surrounding area who are living with advanced, incurable and progressive illness and also their carers, by providing them with practical, social and emotional support, by providing community-based supportive end of life care and by raising awareness regarding all aspects of end of life care in the community of North Ceredigion and the immediate surrounding area.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The major challenge during the financial year was the need to acquire sufficient funds to enable the purchase of Plas Antaron, the lease of which expired in October 2022. With grant support from the UK levelling up fund, Welsh Government, the National Lottery, clubs, organisations, and fund raising, this was achieved, and the purchase was completed in February 2023.
There is now an identified need to upgrade the premises. This will include the installation of a lift and other structural changes to increase the accommodation for a wider range of activities and improving access for the disabled.
Throughout the year the demand for the home support service has increased and more volunteers have been trained and recruited to meet the need. There has been a significant increase in demand for bereavement services, bereavement companions have been trained to support the small team of bereavement counsellors.
The Day Hospice and Living Well Services at Plas Antaron have expanded to support those facing the challenges of life limiting illness.
The retail arm of the charity remains successful and continues to support the charities activities.
## **FINANCIAL REVIEW**
## **Financial position**
The statement of Financial Activities show a surplus for the year of £462,618 (2022: £2,048), and reserves now stand at £806,670 (2022: £344,052).
## **Principal funding sources**
Income is raised from profits generated through the retail outlets, donations from individuals, clubs and societies and through fund raising activities organised by the charity from time to time.
## **Investment policy and objectives**
Funds surplus to day to day requirements are placed on a high interest bearing account with the charity's bankers. Whilst the approximate return remains low, it has been necessary to keep funds easily accessible to enable payments to be made as and when required.
Page 2
## **Aberystwyth And District Hospice At Home Volunteers (Registered number: 09261439) Trading as HAHAV**
## **Report of the Trustees for the Year Ended 31 March 2023**
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees have established a policy whereby the unrestricted funds, not committed or invested in tangible or intangible fixed assets (i.e. free reserves) held by the charity, should be sufficient to maintain the running of the organisation for the foreseeable future. As at the 31st March 2023 the free reserves were £136,038 (2022: £184,560).
The charity's funds have all been applied in accordance with its objectives. The charity's assets are all being maintained in the furtherance of these objectives.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is governed by its Memorandum and Articles of Association as amended by special resolution registered at Companies House on the 19th February, 2015. The Company was incorporated on the 13th October, 2014.
## **Recruitment and appointment of new trustees**
Appointment of directors is governed by the Articles of Association of the charity and the board of directors is authorised to appoint new directors as required. The charity is organised so that the directors meet regularly to manage their affairs.
## **Organisational structure**
The board is sufficiently small to run the organisation by regular meetings coupled with various ad hoc sub committees made up of directors and volunteers who report to the board.
## **Induction and training of new trustees**
Two new board members were appointed during 2022/23. One of the present board members is a specialist company lawyer and he will take responsibility for the formalities involved in appointment and induction.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 20 December 2023 and signed on its behalf by:
A T Axford - Trustee
Page 3
**Independent Examiner's Report to the Trustees of Aberystwyth And District Hospice At Home Volunteers**
## **Independent examiner's report to the trustees of Aberystwyth And District Hospice At Home Volunteers ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Thomas Landers BA FCA
Morgan Griffiths LLP Chartered Accountants Cross Chambers 9 High Street Newtown Powys SY16 2NY
20 December 2023
Page 4
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2023**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
5
**Charitable activities**
6
Relief of sickness & suffering
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
21
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**31.3.23**
Unrestricted
Restricted
**Total**
funds
funds
**funds**
£
£
**£**
**204,290**
**557,943**
**762,233**
**52,168**
**26,228**
**78,396**
**11,388**
**-**
**11,388**
**267,846**
**584,171**
**852,017**
**119,812**
**26,228**
**146,040**
**183,691**
**59,668**
**243,359**
**303,503**
**85,896**
**389,399**
**(35,657)**
**498,275**
**462,618**
**479,730**
**(479,730)**
**-**
**444,073**
**18,545**
**462,618**
**332,597**
**11,455**
**344,052**
**776,670**
**30,000**
**806,670**|31.3.22
Total
funds
£
234,649
49,001
3,421|
|---|---|---|
|||287,071|
|||106,132
178,891|
|||285,023|
|||2,048
-|
|||2,048
342,004|
|||344,052|
The notes form part of these financial statements
Page 5
## **Aberystwyth And District Hospice At Home Volunteers (Registered number: 09261439) Trading as HAHAV**
## **Balance Sheet 31 March 2023**
|Notes
**FIXED ASSETS**
Tangible assets
13
**CURRENT ASSETS**
Stocks
14
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
17
**NET ASSETS**
**FUNDS**
21
Unrestricted funds:
General fund
Designated fund - Plas Antaron
Restricted funds
**TOTAL FUNDS**|**31.3.23**
**£**
**640,632**
**120**
**4,981**
**177,602**
**182,703**
**(16,665)**
**166,038**
**806,670**
**-**
**806,670**
**776,670**
**-**
**776,670**
**30,000**
**806,670**|31.3.22
£
43,233
800
10,019
309,343
320,162
(5,668)
314,494
357,727
(13,675)
344,052
227,793
104,804
332,597
11,455
344,052|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
## **Aberystwyth And District Hospice At Home Volunteers (Registered number: 09261439) Trading as HAHAV**
## **Balance Sheet - continued 31 March 2023**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2023 and were signed on its behalf by:
A T Axford - Trustee
The notes form part of these financial statements
Page 7
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Cash Flow Statement for the Year Ended 31 March 2023**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Interest element of hire purchase or
finance lease rental payments paid
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Cash flows from financing activities**
New loans in year
Loan repayments in year
Net cash (used in)/provided by financing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|**31.3.23**
**£**
**489,378**
**-**
**489,378**
**(608,106)**
**662**
**(607,444)**
**-**
**(13,675)**
**(13,675)**
**(131,741)**
**309,343**
**177,602**|31.3.22
£
13,413
(2,582)
10,831
(41,276)
26
(41,250)
13,675
-
13,675
(16,744)
326,087
309,343|
|---|---|---|
The notes form part of these financial statements
Page 8
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Cash Flow Statement for the Year Ended 31 March 2023**
|**1.**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**|
|---|---|---|---|---|---|
|||||**31.3.23**|31.3.22|
|||||**£**|£|
||**Net income for the reporting period (as per the Statement of**|||||
||**Financial Activities)**|||**462,618**|2,048|
||**Adjustments for:**|||||
||Depreciation charges|||**10,708**|12,722|
||Interest received|||**(662)**|(26)|
||Interest element of hire purchase and finance lease rental payments|||**-**|2,582|
||Decrease in stocks|||**680**|-|
||Decrease/(increase) in debtors|||**5,037**|(6,913)|
||Increase in creditors|||**10,997**|3,000|
||**Net cash provided by operations**|||**489,378**|13,413|
|**2.**|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At|1.4.22|Cash flow|**At 31.3.23**|
||||£|£|**£**|
||**Net cash**|||||
||Cash at bank and in hand|**309,343**||**(131,741)**|**177,602**|
|||**309,343**||**(131,741)**|**177,602**|
||**Debt**|||||
||Debts falling due after 1 year|**(13,675)**||**13,675**|**-**|
|||**(13,675)**||**13,675**|**-**|
||**Total**|**295,668**||**(118,066)**|**177,602**|
The notes form part of these financial statements
Page 9
**Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements for the Year Ended 31 March 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Motor vehicles - 20% on reducing balance
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Items donated for resale or distribution, are not included in the financial statements until they are sold or distributed. The trustee's believe that the costs involved in determining the value of stock held for distribution would outweigh the benefit to the users.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 10
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **2. DONATIONS AND LEGACIES**
|Donations
Gift aid
Grants
Grants received, included in the above, are as follows:
Macmillan Cancer Support
National Lottery Community Fund
WCVA
Kickstart
Welsh Government
Potter Trust
General Grant
Department for Levelling Up. Housing & Communities
Moondance Foundation
The Waterloo Foundation
CAVO
The Albert HuntTrust
**3.**
**OTHER TRADING ACTIVITIES**
Shop income
Grants
**4.**
**INVESTMENT INCOME**
Rents received & room hire
Deposit account interest|**31.3.23**
**£**
**151,461**
**23,829**
**586,943**
**762,233**
**31.3.23**
**£**
**1,099**
**-**
**-**
**2,986**
**324,388**
**-**
**22,000**
**179,730**
**15,000**
**15,000**
**16,740**
**10,000**
**586,943**
**31.3.23**
**£**
**52,168**
**26,228**
**78,396**
**31.3.23**
**£**
**10,726**
**662**
**11,388**|31.3.22
£
129,176
16,623
88,850|31.3.22
£
129,176
16,623
88,850|
|---|---|---|---|
|||234,649||
||||31.3.22
£
-
39,681
41,025
1,500
3,444
3,200
-
-
-
-
-
-|
||||88,850|
||||31.3.22
£
31,879
17,122|
||||49,001|
||||31.3.22
£
3,395
26|
||||3,421|
Page 11
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **5. RAISING FUNDS**
## **Other trading activities**
|Opening stock
Closing stock
Staff costs
Other operating leases
Rates and water
Building insurance
Heat & light
Repairs and renewals
Telephone
Post & Stationery
Bank charges
Sundries
Professional fees
Motor
Computer IT & Software
Advertising
Depreciation
Interest payable and similar charges
Support costs
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs (see
note 7)
£
Relief of sickness & suffering
**240,428**|**31.3.23**
**£**
**800**
**(120)**
**69,903**
**43,500**
**3,823**
**1,436**
**5,410**
**1,524**
**2,159**
**904**
**990**
**979**
**1,497**
**2,108**
**3,866**
**41**
**7,220**
**-**
**-**
**146,040**
Support
costs (see
note 8)
£
**2,931**|31.3.22
£
800
(800)
34,288
38,625
1,393
973
7,002
1,789
1,748
1,044
955
1,902
1,101
2,149
-
-
10,126
2,582
455
106,132
Totals
£
**243,359**|
|---|---|---|
Page 12
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **7. DIRECT COSTS OF CHARITABLE ACTIVITIES**
|Staff costs
Other operating leases
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Website and software
Volunteer expenses
Small equipment
Functions
Professional and consultancy fees
Property repairs
Rates and water
Bank charges
Training
Cleaning
Depreciation
**8.**
**SUPPORT COSTS**
Relief of sickness & suffering
**9.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases|**31.3.23**
**£**
**131,059**
**29,344**
**1,499**
**5,569**
**2,266**
**2,366**
**1,256**
**2,447**
**3,622**
**8,588**
**1,944**
**7,472**
**33,388**
**303**
**701**
**79**
**1,781**
**3,256**
**3,488**
**240,428**
**31.3.23**
**£**
**10,707**
**72,844**|31.3.22
£
87,087
30,000
1,787
5,387
1,810
1,743
7,037
7,711
2,453
3,049
362
1,237
20,248
4,154
826
214
240
317
2,596
178,258
Governance
costs
£
**2,931**
31.3.22
£
12,724
68,625|
|---|---|---|
Page 13
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
The key management personnel are considered to be the Board of Trustees, who are not remunerated as disclosed.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **11. STAFF COSTS**
|Wages and salaries|**31.3.23**
**£**
**200,962**
**200,962**|31.3.22
£
121,375|
|---|---|---|
|||121,375|
The average monthly number of employees during the year was as follows:
|Shop
Coordinator
Projects|**31.3.23**
**4**
**1**
**6**
**11**|31.3.22
4
1
3
8|
|---|---|---|
No employees received emoluments in excess of £60,000.
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Relief of sickness & suffering
**Total**|Unrestricted
funds
£
145,800
31,879
3,421
181,100
89,010
86,456
175,466|Restricted
funds
£
88,849
17,122
-
105,971
17,122
92,435
109,557|Total
funds
£
234,649
49,001
3,421|
|---|---|---|---|
||||287,071|
||||106,132
178,891|
||||285,023|
Page 14
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
funds
funds
£
£
**NET INCOME/(EXPENDITURE)**
5,634
(3,586)
**Transfers between funds**
10,386
(10,386)
**Net movement in funds**
16,020
(13,972)
**RECONCILIATION OF FUNDS**
Total funds brought forward
316,577
25,427
**TOTAL FUNDS CARRIED FORWARD**
332,597
11,455
**13.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant and
property
machinery
£
£
**COST**
At 1 April 2022
**-**
**33,240**
Additions
**603,085**
**975**
At 31 March 2023
**603,085**
**34,215**
**DEPRECIATION**
At 1 April 2022
**-**
**27,419**
Charge for year
**-**
**1,699**
At 31 March 2023
**-**
**29,118**
**NET BOOK VALUE**
At 31 March 2023
**603,085**
**5,097**
At 31 March 2022
-
5,821||Total
funds
£
2,048
-|
|---|---|---|
|||2,048
342,004|
|||344,052|
|||Fixtures
and
fittings
£
**1,933**
**2,342**
**4,275**
**483**
**605**
**1,088**
**3,187**
1,450|
||||
||||
||||
||||
||||
Page 15
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
|**13.**
**TANGIBLE FIXED ASSETS - continued**
**COST**
At 1 April 2022
Additions
At 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022
**14.**
**STOCKS**
Stocks
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
VAT
Prepayments and accrued income|Motor
vehicles
£
**25,320**
**-**
**25,320**
**5,064**
**4,051**
**9,115**
**16,205**
20,256|Computer
equipment
£
**21,113**
**1,704**
**22,817**
**5,407**
**4,352**
**9,759**
**13,058**
15,706
**31.3.23**
**£**
**120**
**31.3.23**
**£**
**1,690**
**-**
**816**
**2,475**
**4,981**|Totals
£
**81,606**
**608,106**|
|---|---|---|---|
||||**689,712**|
||||**38,373**
**10,707**|
||||**49,080**|
||||**640,632**|
||||43,233|
||||31.3.22
£
800
31.3.22
£
-
1,275
962
7,782
10,019|
Page 16
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**31.3.23**
**£**
Trade creditors
**1,299**
Social security and other taxes
**3,905**
Other creditors
**1,807**
Accrued expenses
**9,654**
**16,665**
**17.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
**31.3.23**
**£**
Other loans (see note 18)
**-**
**18.**
**LOANS**
An analysis of the maturity of loans is given below:
**31.3.23**
**£**
Amounts falling between one and two years:
Other loans - 1-2 years
**-**
**19.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
**31.3.23**
**£**
Within one year
**41,833**
Between one and five years
**58,500**
In more than five years
**-**
**100,333**||31.3.22
£
3,452
1,282
4
930|
|---|---|---|
|||5,668|
|||31.3.22
£
13,675|
|||31.3.22
£
13,675|
|||31.3.22
£
61,500
95,833
4,500|
||161,833||
Page 17
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **20. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
funds
£
Fixed assets
**640,632**
Current assets
**152,703**
Current liabilities
**(16,665)**
Long term liabilities
**-**
**776,670**
**21.**
**MOVEMENT IN FUNDS**
At 1.4.22
£
**Unrestricted funds**
General fund
**227,793**
Designated fund - Plas Antaron
**104,804**
**332,597**
**Restricted funds**
Living Well
**-**
WCVA
**11,455**
Plas Antaron
**-**
**11,455**
**TOTAL FUNDS**
**344,052**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Living Well
WCVA
Bereavement support
Employment grants
Plas Antaron
**TOTAL FUNDS**|Restricted
funds
£
**-**
**30,000**
**-**
**-**
**30,000**
Net
movement
in funds
£
**(35,657)**
**-**
**(35,657)**
**30,000**
**(11,455)**
**479,730**
**498,275**
**462,618**
Incoming
resources
£
**267,846**
**47,839**
**-**
**24,388**
**32,214**
**479,730**
**584,171**
**852,017**|**31.3.23**
Total
funds
**£**
**640,632**
**182,703**
**(16,665)**
**-**
**806,670**
Transfers
between
funds
£
**584,534**
**(104,804)**
**479,730**
**-**
**-**
**(479,730)**
**(479,730)**
**-**
Resources
expended
£
**(303,503)**
**(17,839)**
**(11,455)**
**(24,388)**
**(32,214)**
**-**
**(85,896)**
**(389,399)**|31.3.22
Total
funds
£
43,233
320,162
(5,668)
(13,675)
344,052
At
31.3.23
£
**776,670**
**-**
**776,670**
**30,000**
**-**
**-**
**30,000**
**806,670**
Movement
in funds
£
**(35,657)**
**30,000**
**(11,455)**
**-**
**-**
**479,730**
**498,275**
**462,618**|
|---|---|---|---|
Page 18
continued...
## **Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **21. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated fund - Plas Antaron
**Restricted funds**
Living Well
Virtual project
WCVA
Bereavement support
**TOTAL FUNDS**
Comparative net movement in funds, included
**Unrestricted funds**
General fund
Designated fund - Plas Antaron
**Restricted funds**
Living Well
Virtual project
WCVA
Bereavement support
Employment grants
Dementia Cafe
**TOTAL FUNDS**|Net
movement
At 1.4.21
in funds
£
£
218,213
(806)
98,364
6,440
316,577
5,634
2,970
(2,970)
22,457
(14,987)
-
12,427
-
1,944
25,427
(3,586)
342,004
2,048
in the above are as follows:
Incoming
resources
£
174,660
6,440
181,100
-
39,680
41,025
3,444
18,622
3,200
105,971
287,071|Transfers
between
funds
£
10,386
-
10,386
-
(7,470)
(972)
(1,944)
(10,386)
-
Resources
expended
£
(175,466)
-
(175,466)
(2,970)
(54,667)
(28,598)
(1,500)
(18,622)
(3,200)
(109,557)
(285,023)|At
31.3.22
£
227,793
104,804
332,597
-
-
11,455
-
11,455
344,052
Movement
in funds
£
(806)
6,440
5,634
(2,970)
(14,987)
12,427
1,944
-
-
(3,586)
2,048|
|---|---|---|---|
## **Living Well**
The 'Living Well' group is a monthly self help and community psycho-social programme for patients with life limiting illness and their families.
## **Virtual Project**
The digital project grant was used to provide virtual services during the pandemic.
## **WCVA**
Page 19
continued...
**Aberystwyth And District Hospice At Home Volunteers Trading as HAHAV**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2023**
## **21. MOVEMENT IN FUNDS - continued**
This grant is to cover the salary of a full time facilities manager for a year and the engagement of 'The Funding Centre Consultancy' to assist with the application of Grant bids to facilitate the purchase of Plas Antaron.
## **Bereavement support**
The Welsh Assembly Government have provided a grant to set up a bereavement support service and the running costs of this service for the next three years.
## **Dementia Cafe**
Grants were received in the year to assist with the set up of a Dementia cafe and to assist with salary costs.
## **Plas Antaron**
Two major grants were received this year from Welsh Government & The Department for Levelling Up, Housing and Communities, which in addition to funds designated and pledged from earlier years funded the purchase on Plas Antaron, which included £25,000 from Ceredigion County Council.
## **22. RELATED PARTY DISCLOSURES**
Goods donated to the charity shop during the year from trustees amounted to £2,319 (2022 £925).
Page 20