REGISTERED COMPANY NUMBER: 09261439 (England and Wale51 REGISTERED CHARITY NUMBER: 1160645 Report of the Trustees and Unaudited Financlal Statements for the Year Ended 31 March 2024 for Aberystwyth And District Hosplce At Home Volunteers Trading as HAHAV Morgan Griffiths LLP Chartered Accountants Cross Chambers 9 High Street Newtown Powys SY16 2NY
Aberystwyth And Distrlct Hospl¢e At Home Volunteers Tradlng as HAHAV Contents of the Flnancial Statements for the Yoar Ended 31 March 2024 Page Reference and Admln15tratlve Details Report of the Trustees Independent Examiner's Report statement of Financial Actlvlties Balance Shegt Cash Flow Statement Notes to the Cash Flow Statem8nt 10 Notes to the Flnanclal Statements 11 to 20 Detalled Statement of Financial Activities 21 to 22
Aberystrryth And District Ho$plce At Home Volunteer¥ Tradlng as HAHAV Reference and Administralive Details for the Year Ended 31 March 2024 TRUSTEES Alan Thomas Axford (Chair) (resigned 5.4.241 Gwerfyl Pierce Jones (Deputy Chair) Deian Creunant Rhian Haf Evans (appointed 18.4.23> Sion James (appointed 14.11.23) Nia Manning (appointed 14.11.23) Gerainl Owen Pugh Peter Barry Skitt June Wells (appointed 16.1.24) Branwen Glyn Phillips (resigned 18.4.23) Karen Mary Axford {resigned 16.5.23) Heather Ann Cox (resigned 20.7.231 Mark Fraser Williams (resigned 16.1 .24) Margarel Amanda Roberts (resigned 16.1.241 Richard John (resigned 16.1.24) Alun Thoma5 lappoinled 23.7.24} Mark Godsell (appointed 29.8.24) REGISTERED OFFICE Plas Antaron Antaron Avenue Soulhgale Aberyslwyth Ceredigion SY23 ISF REGISTERED COMPANY NUMBER 09261439 (England and Wales) REGISTERED CHARITY NUMBER 1160645 INDEPENDENT EXAMINER Morgan Griff iths LLP Chartered Accountant5 Cross Chambers 9 High Streel Newiown Powys SY16 2NY BANKERS Barclays Bank PLC Aberyswth Business Centre Aberystwyth Ceredigion Pag8 1
Aberystwyth And District Hosplce At Home Volunleers (Registered numbei: 09261439} Tiading as HAHAV Report of the Trustees for th& Year Ended 31 March 2024 The Iruslees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial slatemenls of the charity for the year ended 31 March 2024. The trustees have adopled the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo 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). 08JECTIVES AND ACTIVITIES Objectlves and aims The relief of sickness and suffering amongst people living in Ceredigion and the immediate surroundlng 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 conlained 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 Trusteeé consider how planned activities will contlibule to the aims and objeclives they have set. ACHIEVEMENT AND PERFORMANCE Charltable actlvities Following the purchase of Plas Anlaron in February 2023, attention turned to the upgrading and refurbishment of the premises to increase the accommodation for a wider range of activities and improving access for the disabled. Detailed plans were prepared by architedural designer Stuart Ball and the Trustees agreed on a phased approach which would 18ke place as funding permitted. Following a detailed lender procegs, local contractors LEB were successful and work is ongoing on the first part of Phase One which includes a large mu51i-fun¢lion Art Room and some struclural work, including roofing. Trustees are particularly grateful for the grant from the UK Shared Prosperity Fund, administered by Ceredigion County Council, which helped fund this work, Throughout the year the demand for the home support service has increased and more volunteers have beeh trained and recruited to meet the need. There has been a significant increase in demand for bereavement seNice$, bereavemenl companions have been trained to sUPPOrt the small team of bereavemenl counsellors. The Day Hospice and Living Well Services at Plas Anlaron have expanded lo support those facing the challenges of life limiting illness. The relail arm of the charity remains successful and continues to support the charities activities. FINANCIAL REVIEW Flnanclal posltlon The 51alement of Financial Activilies show a surplus for the year of £59.571 (2023= £462,618), and, reèerves now sland at £866,241 (2023. £806,670). Prlncipal fundlng sources Income is raised from profits generated through the retail outlets, donations from individLtals, clubs and societies and through fund raising activities organised by the charity from lime to time. Projecl funding and one-off grants are also awarded towards specific aspects of the charity's work. Investment pollcy and obJe¢tlves Funds surplus lo day to day requirements are plad on a high interest bearing accounl with the charity's bankers. Whilst the approximate rettjrn remains low, it has been necessary to keep funds easily accessible lo enable payments lo be made as and when required. Page 2
AberySth And District Hospice Al Home Volunteers (Reglstered number: 092614391 Tradlng as HAHAV Report of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Reserves pollcy The Trustees have established a policy whereby the unrestricted funds, not committed or invested in tangible or intangible fixed assets (i.e. free reseNes) held by the charity, should be sufficient to maintain the running of the organisation for a period of at least six monlhs. As at 31 March 2024 the ffee reserves were £193,218 12023.. £136,038). The charity's funds have all been applied in accordance with ils objectives. The Charity's assets are all being maintained in the furtherance of these objectives. STRUCTURE, GOVERNANCE AND MANAGEMENT GovernSng document The charity is governed by its Memorandum and Articles of Association as amended by special resolution registered al Companies House on 19 February, 2015. The Company was incorporated on 13 October, 2014. Recruitment and appolntment of new trustees Appointment of directors is governed by the Articles of Association of the charity and Ihe board of directors Is authorised to appoint new directors as required. The charity Is organised so that the directors meet regularly lo manage their affairs. Organlsatlonal structure The board is sufficiently small to run the organisalion by regular meetings coupled with various ad hoc sub commillees mede up of directors and volunteers who report to the board, Change of Chalr In December 2023 Alan Axford announced his relirement as Chair. Gwetyl Pierce Jones was appointed as his successor from 1 April 2024. While no longer a Truslee Alan Axford was given the accolade of Honorary President of HAHAV in recognition of his outstanding dedication to the charity, both as a founder member and 85 chair of the charity for over a decade. He will continue his active support for HAHAV in an ambassadorial role. Change of Executlve Offlcer There was also a change of Executive Officer during the year with Sian Doard leaving in October and Rhian Dafydd taking up the position from January 2024. Inductlon and traintng of new Trustees Four new board members were appointed during 2023124- S)n James and Nia Manning for their medical expertise, Rhian Evans for her expertise in Human Resources, and June Wells as a volunteer representative with substantial experience. Upon appoinlment, all new Trustees receive a bespoke induction to the charity, the governance arrangements, and recommended practice for charity trustees. For the next reporting year, we are prioritising ihe appointment of Trustees with accounting and legal skills and expertise. The terms of three Trustees on the Board came to an end during 2023124. Trustees wish lo thank Richard John, Amanda Roberts arid Mark Williams for their valued conlribution. Page 3
Aberystwyth And Dlslrlct Hosplce At Hom8 Volunteors IReglst8r•d numb8r. 09261439) Trndlng ag HAHAV Rgport of the Trust•8s for the Year Endod 31 March 2024 This report has b8en pPared In accordance wllh th& special provlsions of Part 15 of the Companles Act 2006 relating to small companles. Approved by order of th8 board of truslee$ on 19 November 2024 and slgnèd on Its behalf by: ce Jone$- Truste8 Page 4
Indgpend8nt Examinofs RoPQrt to tho TNste&g of Abérystwyth And Dl$trlct Hospl At Home Volunleern Indopendont examlnerfs roport to the trustees of Aberystwyth And Olstrict Hosplce At Homè Volunteers {Ih8 Company'l I report lo the charily Irust88s on my examinatlon of the 8ccounts of tha Company for the year ended 31 March 2024. R8sponslbllltlo$ and basls of report A8 Ihe charlty's truste8s of the Company (and also JIB dlractors for th8 purposes of company law) you 8r8 rèsponsible for tho prepafation of the accounts in accordance wlth the fequiremenls of Iha Companies Act 20061'lh8 2008 Acl'}, Having sallsffed myself that the accounts of the Company are not requlred to b8 audited under Part 16 of the 2006 A¢1 and are ellglble for independonl examlnallon, I report In respect of my èxamlnation of your charity's a¢counl$ as cathed out und8r Secbon 145 of tho Charit]es A¢t 2011 I'lhe 2011 Act'l. In c8rying oul my examlnalion I have followed the Dlrectlons glven by the Chatlty Commlsslon under Secuon 145(51 {bl of th8 2011 Act. Indgpendont examlner's statèmenl Slnca your charlty's gross Income exceeded £250,000 your examlner must ba 8 member of a Ilsled body, I an confirm Ihat l am quallfied lo undertake the examlnauon because l am a member of the Inslllute of Chartered A¢UntantS In England and Wales, whichlg one of the Ilsled bodlgs. I have completed my examln8tlon. I confirm that no matters have come to my attention In conne¢lioni I lh6 examlnatlon givlng me CAuse *0 believe.. ac¢ounting records were not kept In respect of the Company as requlred by Section 386 of the 2006 Act; or the accounts do not accord with those records. or the accounts do not comply wllh the accounting requlr8ments of Seclion 396 of the 2006 AGI olher than any requir6ment th81 tho accounig gSv8 a true and falr view which is not a matter considered as part of an Independent examlnallon; or tha accounts have not been prepared In accordance wllh the methods and PTlnclpl88 of th8 Sl818rnenl of Recommended Pracll¢e for 8ccounling and reportlng by charfll8s {appllcable lo ch3rSlles preparing Ihelr accounts In accordance wlth Ihe Financlal Reportlng Sland8rd appllcable In th8 UK and RepublSc of Ireland {FRS 10211. I have no con¢ems and have come 8cross no olher matters In Connecllon wilh th8 8X8minalion lo whl¢h Btténllon should be drawn In thls r8POrt In order lo an8ble a proper tsnderstandlng of the accop,ryls lo be reached. rhomas Landets BA FCA Morgan Grlfflths LLP Charted AcEounlanls Cross Chambers 9 Hlgh Street Newtown Powys SY16 2NY Date". Page 5
Aberysfvryth And District Hospice At Home Volunteers Trading as HAHAV ststement of Financial Activities (Incorporating an Income and Expenditure Ac¢ountl for tho Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds Unfe51ficted funds Reslrided funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 333,500 22.895 356,395 782,233 Other trading activities Investmenl income 53.209 14,217 21,842 75,051 14,217 78,396 11,388 Total 400,926 44,737 445,663 852,017 EXPENDITURE ON Raising funds 110,790 21.842 132,632 146,040 Charitable activities Relief of sickness & suffering 241,353 12,107 253,460 243,359 Total 352,143 33,949 386,092 389,399 NET INCOME 48,783 10,788 59,571 462,618 RECONCILIATION OF FUNDS Total funds brought foTward 776.670 30,000 806,670 344,052 TOTAL FUNDS CARRIED FORWARD 825,453 40,788 866,241 806,670 The notes form p8rt 01 these finanGial slalemenls Page 6
Aberysfvryth And Distrl¢t Hosplce At Home Volunteers {Regislered number.. 09261439> Tradlng a$ HAHAV Balance Sheet 31 March 2024 31.3.24 31.3.23 Notes FIXED ASSETS Tangible assets 13 632,235 640,632 CURRENT ASSETS Stocks Deblors Cash al bank and in hand 14 15 120 4,981 177,602 17.316 224.662 241,978 182,703 CREDITORS Amounts falling due within one year 16 17,972) 116,665) NET CURRENT ASSETS 234,006 266,038 TOTAL ASSETS LESS CURRENT LIABILITIES 866,241 806,670 NET ASSETS 866,241 806,670 FUNDS Unrestricted funds.. General fund Restricted funds 19 825,453 40,788 776,670 30,000 TOTAL FUNDS 866,241 806,670 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for th'e year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibililies for {8) ensuring that the charilable company keep5 accounling records that comply with Secfions 386 and 387 of the Companies Act 2006 and preparing financial stalements which give a true and fair view of the slate of affairs of the charitable company as al the end of each financial year and of its Surplus or deficit for each financial year in accordance with the requiremen15 of Sections 394 and 395 and which otherwise comply with the requirements of Ihe Companies Act 20C6 relating to financial statements, so far as applicable to the charitable company. (bl The notes form part of these financial slatements Page 7 conlinued..,
Aborystrryth And Dlstrlct Hosplce At Homè Volunteers (Reglstsréd numbor: 09261439} Tradlng a$ HAHAV Balancè Sheet- contlnued 31 March 2024 These flnancial stalernenls hava been prepared in accordance wllh the piov151ons appllcable lo charllabl8 ompanies sublecl lo Ihe small companies reglme. Tha financial stalemenls were 8pproved by the Board of Tfuslees and authorlsed for Issue on 19 November2024 and were slgned on Its behalf by.. Gwetyl Pierce Jones - Trutslèe Tho notes form part of Ihese fjnan¢ial statements Pa9e 8
Aberystyth And District H05pice At Home Volunteers Trading as HAHAV Cash Flow Statoment for the Year Ended 31 March 2024 31.3.24 31.3.23 Notes Cash flows from operating actlvltles Cash generated from operations 46.693 489,378 Net cash provided by operating activities 46,693 489,378 Cash flows from Investing activitles Purchase of tangible fixed assets Interest received {240) 607 {608,1061 662 Net cash provided byl(used in) investing activities 367 1607,4441 Cash flows from flnancing actlvlties Loan repayments in year {13.6751 Nel cash provided byl(used in) financing activities (13,675) Change In cash and cash equlvalents in the reporting period Cash and cash equlvalents at the beginnlng of the reporting perlod 47,060 {131,741) 177,602 309,343 Cash an(J cash equlvalents at the end of the reportSng period 224,662 177,602 The notes fomi part of Ihese financial stalemenls Page 9
Aberyswth And Dlstrlct Ho$pi¢e At Home Volunteers Tradlng as HAHAV Notes to the Cash Flow Statement for the Year Ended 31 March 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 Net income for the reporting perlod (as per the Statement of Financlal Activlties) Adjustments for: Deprecialion charges Interest received Decrease in stocks (Increas8}Idecrease in debtors (Decreasellincrease in creditors 59,571 462,618 8.637 <607) 120 (12,335) 18,693) 10,708 1662) 680 5,037 10,997 Net cash provlded by operations 46,693 489,378 ANALYSIS OF CHANGES IN NET FUNDS Al 1.4.23 Cash flow Al 31.3.24 Net cash Cash at bank and in hand 177,602 47,060 224,662 177,602 47,060 224,662 Total 177,602 47,060 224,662 The noles fomi part of these financial slalements Pagè 10
AberysWth And District Hospice At Home Volunteers Tradlng as HAHAV Notes to the Fin3n¢lal Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparlng the financlal statements The financial slalements 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.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard 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 Slatemenl of Financial Activities once the charily has entitlement lo the funds, it is probable that the income will be reiVed and Ihe amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as Ihere is s legal or conslruclive 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 altribuled lo particular headings they have been allocated to activities on a basis consistent with the use of resour5. Tangible ftxed assets Depreciation is provided al the following annual rates in order lo write off each asset over its estimated useful life. Plant and machinery Motor vehicles 250kn on reducing balance 20D/o on reducing balance Stock5 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 detemiining Ihe value of stock held for distribution would outweigh the benefit to the users. Taxation The charity is exempt from CoOration tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discrelion of the trustees. Restricted funds can onty 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 stalemenls. Hire purchase and leasing commitments Rentals paid under operating leases are charged lo the Statement of Financial Activities on a straight line basis over the period of the lease. Page11 continued...
Aberystwyth And Distrlct Hosplce At Home Volunteers Trading as HAHAV Notes to thè Flnanclal Statèments - ¢onlinued forthe Year Ended 31 March 2024 DONATIONS AND LEGACIES 31.3.24 31.3.23 Donations Gift aid Grdnls 111,836 29,194 215,365 151,461 23,829 586,943 356,395 762,233 Grants received, included in the above. are as follows: 31.3.24 31.3.23 Macmillan Cancer Support National Lottery Community Fund Ceredigion Council Kickstart Welsh Government Potter Trust General Grant Department for Levelling Up. Housing & Communities Moondance Foundation The Watertoo Found8tion CAVO The Albert Hunt Trust The February Foundation The Garfield Weston Foundation Hospital Saturday Fund Bronglais League of Friends Poslcode Lottery NHS Wales Sylvia Waddilove Foundation 1,099 64.041 38,092 2,988 324,388 2,994 22,000 179,730 15,000 15,000 16,740 10,000 15,000 14,961 10,000 4,000 20.000 2,000 2,500 12,530 26,747 2.500 215,365 586,943 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 Shop income Grants 53.209 21,842 52,168 26,228 75,051 78,396 Page 12 continued...
Aberystwyth And Dlstrlct Hospice At Home Volunteers Trading as HAHAV Notes lo the Financial Statements - continued for the Yèar Ended 31 March 2024 INVESTMENT INCOME 31.3.24 31.3.23 Rents received & room hire Deposit account interest 13,610 607 10,726 662 14,217 11,388 RAISING FUNDS Ralsing donations and legacies 31.3.24 31.3.23 Training 1,016 Other trading actlvities 31.3.24 31.3.23 Opening sttxk Closing stock Staff costs Other operating leases Rates and water Building insurance Heal & light Repairs and renewals Telephone Post & Slalionery Bank charges Sundries Professional fees Motor Computer IT & Software Advertising Depreciation 120 800 {120) 69,903 43,500 3,823 1,436 55,098 44,000 1,459 1,719 7,090 2,126 2,622 1,769 1,344 1,238 1,524 2,159 904 990 979 1,497 2,108 3,866 41 7,220 2,189 3,814 1,C67 5,961 131,616 146,040 Aggregate amounls 132,632 146,040 Page 13 continued...
Abery$Wth And District H05pice At Home Voluntsers TTading as HAHAV Notes to the Financial Ststgrnents - eontlnued for thp Year Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Direct Costs {see note 7) Support costs (see note 8} Totals Relief of sickness & suffering 250,429 3,031 253,460 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.24 31.3.23 staff cosls Other operating leases Insurance Light and heal Telephone Postage and stationery Advert15ing SLsndiies Website and software Volunteer expenses Small equipment Functions Professional and consultancy fees Property repairs Rates and water Bank charges Training Cleaning Depreciation 137,054 131,059 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 1,851 8,734 2,422 2.027 2.755 2,378 4,207 7,945 102 6,201 62,331 2.832 837 3,167 2,910 2,676 1,781 3,256 3,488 250,429 240,428 SUPPORT COSTS Governancè cost5 Relief of sickness & suffering 3,031 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is slated after chargingl(crediting): 31.3.24 31.3.23 Depreciation - owned assets Other operating leases 8,637 44,000 10,707 72,844 Page 14 continued...
Aberystwyth And District Hospice At Home Volunteers Tradlng as HAHAV Notes to the Financlal Statements . continued for the Year Ended 31 March 2024 10. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. 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 2024 nor for the year ended 31 March 2023. 11. STAFF COSTS Year Ended 31.3.24 Year Ended 31.3.23 Wages and salaries 192,152 200,962 The average monthly number of employees was 11 (2023: 11). Thi5 equates to 6.4 FTE (2023.. 5.5 FTE} employed as follows.. Shop Coordinalor Projects Page 15 continued...
Aberystwyth And Dlstrict Hosplce At Home Volunteers Tradlng as HAHAV Note5 to the Finantlal Statements - contlnued for the Year Endèd 31 March 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted nds Reslricled funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacie5 204,290 557.943 762,233 Other trading activities Investment income 52,168 11.388 26,228 78,396 11,388 Total 267.846 584,171 852,017 EXPENDITURE ON Raising funds 119,812 26,228 146,040 Charitable activlties Relief of sickness & suffering 183,691 59,668 243,359 Total 303.503 85.896 389,399 NET INCOMEI(EXPENDITURE) Transfers between funds (35,657) 479.730 498,275 (479,730) 462,618 Net movement in funds 444,073 18,545 462,818 RECONCILIATION OF FUNDS Total funds brought forward 332,597 11,455 344,052 TOTAL FUNDS CARRIED FORWARD 776,670 30.000 806,670 Page 16 eontinued...
Aberystwyth And District Hospice At Home Volunteers Tradlng as HAHAV Notes to the Financial Statements - eontlnued for the Year Ended 31 March 2024 13. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold prop8tty Plant and machinery COST Al 1 April 2023 Additions 603,085 34,215 4,275 240 At 31 March 2024 603.085 34,215 4,515 DEPRECIATION At 1 April 2023 Charge for year 29.118 1,274 1,088 857 At 31 March 2024 30.392 1,945 NET BOOK VALUE At 31 March 2024 603,085 3,823 2,570 At 31 March 2023 603,085 5,097 3,187 Motor vehicles Computer equipment Totals COST At 1 April 2023 Additions 25,320 22,817 689,712 240 Al 31 March 2024 25.320 22,817 689,952 DEPRECIATION At 1 April 2023 Charge for year 9,115 3,241 9,759 3,265 49,080 8.637 At 31 March 2024 12,356 13.024 57,717 NET BOOK VALUE At 31 March 2024 12,964 9.793 632,235 At 31 March 2023 16,205 13.058 640,632 Page 17 conlinued...
Aberystwyth And Dlslrl¢t Hosp7ce At Home Volunteers Trading as HAHAV Notes to the Flnancial Statements - Continued for the Year Ended 31 March 2024 14. STOCKS 31.3.24 31.3.23 Stocks 120 1 S, DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade debtors VAT Prepayments and accwed income 2.380 682 14,254 1,690 816 2,475 17,316 4,981 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Social security and other taxes Other creditors Accruals and deferred income Accrued expenses 1,299 3.062 1,218 1,910 483 1,299 3,905 1,807 9,654 7,972 16,665 17, LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 31.3.24 31.3.23 Within one year Beeen one and five years 18,000 40,500 41,833 58,500 58,500 100,333 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.24 Tolal funds 31.3.23 Total ftjnds Unrestricted nds Restricted funds Fixed assels Current assets Current liabilities 632,235 201,190 (7.972) 632,235 241,978 {7,972) 640,632 182,703 (16,665} 40,788 825,453 40,788 866,241 806,670 Page 18 continued...
AberySth And District Hospi¢0 At Home Volunteers Trading as HAHAV Notes lo the Financial Statem?nts - continued for the Year Ended 31 March 2024 19, MOVEMENT IN FUNDS Nel movement in funds Al 31.3.24 At 1.4.23 Unrestricted funds General fund 776,670 48.783 825,453 Restricted funds Living Vvell Plas Anlaron 30,OLThJ 8,288 2,500 38,288 2,500 30,000 10,788 40,788 TOTAL FUNDS 8,670 59,571 866,241 Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movemgnl in lund5 Unrestrlcted funds General fund 400,926 (352,143) 48,783 Restrlcted funds Living Well Employment grants Plas Antaron 20,395 21,842 2,500 112,107) (21,842) 8.288 2,500 44,737 (33,9491 10,788 TOTAL FUNDS 445,663 (386,092) 59,571 Comparatives for movement In funds Net movement in funds Transfers beeen funds Al 31.3.23 At 1.4.22 Unrestricted funds General fund Designated fund Plas Anlaron 227,793 104.804 (35,657) 584,534 (104,804) 776,670 332,597 (35,6571 479,730 776,670 Restricted funds Living Well WCVA Plas Antaron 30,000 111.455) 479.730 30,000 11.455 1479,7301 11,455 498,275 (479,730) 30,000 TOTAL FUNDS 344,052 462,618 806,670 Page 19 continued..
Aberystwyth And District Hosplce At Home Volunteers Trading as HAHAV Notes to the Flnan¢lal Statements- contlnued for the Year Ended 31 March 2024 19. MOVEMENT IN FUNDS - conlinued Comparative net movement in funds. included in the above are as follows: Incoming reSoUrS Resour$ expended Movement in funds Unrestricted funds General fund 267,846 (303,5031 (35,657) Restrlcted funds Living Well WCVA Bereavement support Employment grants Plas Antaron 47,839 (17,839) {11,4551 (24,388} (32.214> 30,000 111,455} 24.388 32.214 479.730 479,730 584,171 {85,896) 498,275 TOTAL FUNDS 852,017 <389,3991 462,618 Llvlng Well The 'Living Well, group is a monthly self help and community psycho-social programme for patients with life limiting illness and their families. Bereavement support The Welsh Government provided a grant to support part of the bereavement service until 2025. Dementia Caf¢ Grants were received in the year to assisl with the set up of a Dementia cafe and to assist with salary costs. 20. RELA TED PARTY DISCLOSURES Goods donated to the charity shop during the year from trustee5 amounted to £2,581 (2023 £2,319). Page 20
Aberystwyth And Dlstrlct Hospice At Home Volunteers Trading as HAHAV Detailed Slatement of Flnanclal Activities forthè Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons and legacies Donations Gift aid Gfants 111,836 29,194 215,365 151,461 23,829 586,943 356,395 762,233 Other tradlng actlvities Shop income Grants 53.209 21,842 52,168 ,26,228 75,051 78,396 Investment Income Rents received & rocffl hire Deposit account interest 13,610 607 10,726 662 14,217 11,388 Total Incoming resources 445,663 852,017 EXPENDITURE Ralslng donations and legacies Training 1,016 Other trading activStles Opening stock Wages Otheroperating leases Rates and water Building insurance Heat & light Repairs and renewals Telephone Post & Stationery Bank charges Sundries Professional fees Motor Computer IT & Software Advertising Plant and machinery Fixtures and fittings Carried forward 120 55,098 44,000 1,459 1,719 7,090 2,126 2,622 1,769 1,344 1,238 800 69,903 43,500 3,823 1,436 5,410 1,524 2,159 904 990 979 1.497 2,108 3,866 41 1,699 605 141,244 2,189 3,814 1,067 1.274 797 127,726 This page does not fofm part ot Ihe statulory financial slatemenls Page 21
Aberystwyth And Distrl¢t Hospice Al Home VolunteeryJ Trading as HAHAV Detailed Staternent of Financlal Actlvitfes for the Year Ended 31 March 2024 31.3.24 31.3.23 Other trading actlvities Brought fomard Motor vehicles Computer equipment Closing stock 127,726 3.241 649 141,244 4.051 865 1120> 131,616 146,040 Charltable activitles Wages Other operating leases Insurance Light and heat Telephone Postage and stationery Advertlsing Sundries Website and sofvare Volunteer expenses Small equipment Functions Professional and consultancy fees Property repairs Rates and water Bank charges Training Cleaning Fixtures and fittings Computer equipment 137,054 131,059 29,344 1,499 5,569 2,266 2,368 1,256 2,447 3,622 8,588 1,944 7,472 33,388 303 701 79 1,781 3,256 1,851 8,734 2.422 2,027 2,755 2,378 4,207 7,945 102 6,201 62,331 2,832 837 3,167 2,910 60 2,618 3,488 250,429 240.428 Support costs Governance costs Accountancy and legal fees Independent examination fee 991 2,040 1,131 1,800 3,031 2,931 Total resources expended 386,092 389,399 Net income 59,571 462.618 This page does not fom) part of the statutory financial slaiements Page 22