2022-09-30-accounts - Cynthia Spencer Hospice Charity

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CONTENTS					PAGE
Reference and administrative details ofthe charity,			its trustees	and advisors
Trustees' Report
Independent	Auditor's Report
Consolidated	Statement	ofFinancial Activities			12
Consolidated	Statement	ofPosition			13
Consolidated	Statement	ofCashflows
Notes to the	Consolidated	Financial Statements			15

Company	registration	10934348
Charity number		1174402
Directors	&Trustees	Pam Nock (Chair)
		Stephen Potter ffreasurer)
		Peter Nock
		Russell Douglass
		Michelle Myers
		Danielle Soto
		Rosalyn Young
		Karen Toseland
Registered	oflice	Cynthia Spencer Hospice Charity Office
		Manfield Health Campus
		Kettering Road
		Northampton
		NN3 6NP
Auditor		Kilby Fox
		4 Pavilion Court
		600 Pavilion Drive
		Northampton Business	Park
		Northampton
		Northamptonshire
		NN4 7SL
Bankers		National Westminster	Bank PLC
		41 Weston Favell Centre
		Northampton
		NN3 8JZ

				Unrestricted	Restricted	Designated	30	30
				funds	funds	funds	September	September
			Notes				2022	2021
							Total	Total
Incomei
Donations and legacies			2	1,058,413	176,152		1,234,565	827,344
Other trading activities			3	710,401			710,401	650,764
Income from Investments			4	41 264			41,264	41 526
Total Income				1,810,078	176,162		1,986,230	1,519,634
Expenditure:
Expenditure on raising funds				858,005			858,005	772,722
Chsritable acBvities				655820	361,793		1017613	933485
Total Expenditure				1,513,826	361,793		1,875,618	1,706,187
Net income/ (expenditure)		before
gains and losses on invesbnent
Gain/(loss) on fixed investments				(64,198)			(64,198)	126,428
Gain/(loss) on current investments
Net income/(expenses)	before transfem			232,055	(186,641)		46,414	(60,125)
Transfers between funds				51,844
Net income/(expenditure)				283,699	5,218	(242,503)	46,414	(60,125)
Gains/(losses) on revaluation		offixed assets
Net movements in funds	In	the year		283,699	5,218	(242,603)	46,414	(60,125)
Reconciliation offunds:
Total funds brought forward				2 390801	15,383	2 740463	5,146,847	5208 772
Total funds carried forwanl				2,674,500	20,601	2,497,960	5,193,081	5,146,647

					Reglstemd Number.	10934348
			Group	Group	Charity	Charity
			2022	2021	2022	2021
		Note
NON-CURRENT ASSETS
Tangible assets		10	31,846	17,640	31846	17,640
Intangible assets		11
Investments		12	1 172229	1 245 701	1 172229	1 245 701
			1,204,075	1,263,341	1,204,075	1,253,341
CURRENTASSETS
Stock			10,915	9,958	6,276	4,153
Debtors and prepayments		13	488,971	101,825	489,469	102,624
Cash at bank and in hand			3,626762 3,947,154 4,126,8494,058,938		3,825,628 4,121,373	3,045,299 4,052,076
CREDITORS: Amounts	falling due within one year
NET CURRENT ASSETS			3,988,$86	3,883,306	3,965,556	3,870,051
TOTAL ASSETSLESSCURRENT LIABILITIES			5193061	5146647	5169631	5,133392
NETASSETS			5,193,061	5,146,647	5,169,631	5,133,302
Funds
Unrestricted funds:
General fund		15	2,674,500	2,390,801	2,651,068	2,377,545
Designated funds		15	2497960	2 740453	2497962	2,740464
			5,172,460	5,131,264	5,149,030	5,118,009
Restricted funds		15	20,601	15,383	20,601	15,383
TOTAL FUNDS			5,193,061	5,148,647	5,189,631	5,133,392

								Total funds	Total funds
								30September	30September
								2022	2021
							Notes
Net cash	used	in operating		activities			18	(336,420)	4,230
Cash flows from investing				activities
Dividend	and interest		income					41,264	41,526
Purchase	of property,		plant and equipment					(34,510)	(17,445)
Sale offreehold		land	and buildings
Purchase	of intangible		assets
Purchase/	Sale	ofcash investments						9,274	14,793
								16,028	38,874
(Decrease)/Increase			in cash	and cash equivalents		in the year		(320,392)	43,104
Cash and	cash	equivalent at		the beginning	ofthe	year		3,947,154	3,904,050
Total cash and		cash equivalent at the end			ofthe	year	19	3,626,762	3,947,154

Income fr	om donatio	ns	and legac	ies
										2022		2021
										6		5
Donations										812,102		524,830
Legacies										422,463		302,514
Donated services - ONce			rent donated
										1,234,565		827,344
During the	year we were		awarded	a grant	of Ef42,230 (2021:Enil) from Hospice			UK	as part	of the NHS England		Emergency
Funding Programme 2022 over and above		for hospices. those already		This grant was to support funded by the NHS.		any additional	acbvities		carried	out for the period	up	to 31 March
Income from fundraislng
										2022		2021
										8		5
Events and fundraising										158,408		181,996
Retail income										366,797		281,711
Lottery income										185,196		187,057
Investment	Income
										2022		2021
										6		E
Bank interest										12,839		16,210
Dividends	received									28,425		25,316
Analysis ofexpenditure			by activity
										2022		2021
								Note		8		6
Fundraising	direct expenditure									96,659		70,918
Retail expenditure										329,630		247,185
Fundraising	salaries									234,279		245,855
Overheads	and support costs									197,437		208,764
										858,005		772,722

Group
		Freehold	Fixtures 8	Leasehold	Shop costs	IT	Total
		Land and	Fittings	Improvements		Equipment
		Buildings
		6
COST OR VALUATION
At 1 October 2021			22,710	74,383	13,163	35,763	146,019
Additions			10,567	1,341		22,602	34,510
Transfer
Disposals
At 30September	2022		33,277	75,724	13,163	58,365	180„529
DEPRECIATION
At 1 October 2021			22,015	59,707	13,163	33,494	128,379
Charge for the year			1,435	12,901		5,968	20,304
On disposals
At 30September	2022		23,450	72,608	13,183	39,462	148,883
NET BOOK VALUE
At 30September	2022		9,827	3,116		18,903	31,846
At 30September 2021			695	14,576		2,269	17,640
Charity
		Freehold	Fixtures 8	Leasehold	Shop costs	IT	Total
		Land and	Fiufngs	improvements		Equipment
		Buildings
		2
COST OR VALUATION
At 1 October 2021			22,710	74,383	13,163	35,763	146,019
Additions			10,567	1,341		22,602	34,510
Disposals
At 30September	2022		33,277	75,724	13,183	58,365	180,529
DEPRECIAllON
At I October 2021			22,015	59,707	13,163	33,494	128,379
Charge for the year			1,435	12,901		5,968	20,304
On disposals
At 30September	2022		23,450	72,608	13,163	39,462	148,683
NET BOOK VALUE
At 30September	2022		9,827	3,116		18,903	31,846
At 30September 2021			695	14,676		2,269	17,640

Intangible assets
Group and charity
					Webslte
					coats
COST OR VALUATION
At 1 October 2021					14,670
Additions
Disposals
At 30September	2022				14,670
DEPRECIATION
At I October 2021					14,670
Charge for the year
On disposals
At 30September	2022				14,670
NET BOOK VALUE
At 30September	2022
At 30September 2021					76
Non-currant asset investments
		Group		Charity
Land		2022	2021	2022	2021
		8	6	6	6
Land - 5.5acres Braunston		67,500	67,500	67,500	67,500

Listed Investments	Listed Investments	Listed Investments							Group 2022	Group 2022	2021	Charity 2022	2021
									6		6	6	E
Valuation	and net	book amount		at 1 October		2021			1,178,201		1,066,566 1,178,201		1,066,566
Additions
Disposals									(9,274)		(14,793)	(9,274)	(14,793)
Unrealised	gain/(loss)												126428
Valuation	on at 30	September		2022					1,104,729		1,178,201 1,104,729		1,178,201
Listed investments			are stated	at their	mid	market	value		at the Statement	of	Financial Position	date, unless	this is not
signiTicantly different			from that	disclosed,	where previous			value is maintained.
									Group			Charity
									2022		2021	2022	2021
									6		6	6	2
Total Non-Current		Asset Investments							1,172,229		1,245,701 1,172,229		1,245,701

DEBTORS
			Group		Chadity
			2022	2021	2022	2021
			6	E	6	8
Trade debtors			810	1,067	810	1,865
Intercompany	Account
Other debtors			11,376	8,990	11,874	8,990
Prepayments	and accrued income		476 785	91769	476 785	91769
			488,971	101,826	489,469	102,624
CREDITORS	- Amounts	faHlng due within one year
			Group		Charity
			2022	2021	2022	2021
			6	2	8	8
Trade creditors			88,940	75,555	88,940	75,291
Intercompany	Account				18,154	6,657
Other taxation	and social	security	12,591	11,300	12,591	11,300
Other creditors			1,482	4,641	1,482	4,641
Accruals			34650	84 136	34,650	84 136
			137,663	175,632	155,817	182,025

Statement of Funds	Statement of Funds	Statement of Funds	(continued)	(continued)
Cherhy -2022
						At 1st	Incoming	Outgolrrg	Other gainsl	Transfer	At 30th
						October 2021	Rssoufcss	Resources	(losses)	between	September
										funds	2022
										8	8
Unrestricted Funds
General Fund Designated Fund	- Hospice Suppori					2,377,545 2740464	1,783,505	(1,497,428)	(64,198)	51,844 ~242 502	2,651,068 2497 962
Total Unrestricted		funds				5,118,009	1,783,505	(1,497,428)	(64,198)	(190,858)	5,149,030
Restricted reserves
Hospice at home							15,098	(91,487)		76,389
Lymphoedema Restnrded				Fund
Pa0istive Neurology			Service Restrided		Income
End of Life Care							10,000	(6,359)			3,641
Weoheing							3,125	(114,954)		111,839
CHS Nurses Fund						1,685	183	(22)			1,846
CCG Fund						11,014	142,230	(142,230)			11,014
Woodland Welk						2,030		(917)			1,113
Dreams' appeal						654	1,958				2,612
Memory Boxes							1,050	(3,681)		2,631
DWP Grants							2,134	(2,134)
Woodland Room							375				375
Totslrestricted	funds					15,383	176,153	(361,794)		190,859	20,80'I
Total Funds						6,133,392	1,959,65$	(1,859,222)	(84,198)		5,169,831
charibr - 2021
						At 1st	Incoming	Outgoing	Corer galnsl	Transfer	At 3lhh
						October 2020	Recourses	Resources	(lasses)	between	September
										funds	2021
										6	2
Unrestricted Funds
General Fund Designated Fund	- Hospice Supporl					1,967,906	1,484,281	(1,610,046)	126,428	408,976 ~478830	2,377,545 2740464
Total Unrestricted		funds				5,187,200	1,484,281	(1,610,046)	126,428	(69,854)	5,118,009
Rsstflcted reserves
Hospice st home							19,967	(90,403)		70,436
Lymphoedems Restricted				Fund			88	(72)		(16)
Pe8iative Neurology			SOMoe Restricted		Income
End of Life Care
We0being							566			(566)
CNS Nurses Fund						1,330	355				1,685
CCG Fund						11,014					11,014
Woodland Walk							1,334	696			2,030
Dreams' appeal						985	124	(455)			654
Total reslncted funds						13,329	22,434	(90,234)		69,854	15,383
TOISIFunds						5,200,529	I,eoe,rte	(4,700,280)	toe,428		5,133,3$2

		General	Designated	Restricted	Total Funds
2022		Funds	Funds	Funds
					2022
					6
Fixed assets			1,204,075		1,204,075
Current Current	assets liabilities	2,812,163 ~13,6	1,293,885	20,601	4,126,649
		2,674,500	2,497,960	20,601	5,193,061
		General	Designated	Restricted	Total Funds
2021		Funds	Funds	Funds
					2021
				6	6
Fixed assets Current assets Current liabilities		2,566,433 ~6,632	1,263,341 1,477,122	15,383	1,263,341 4,058,938 ~63
		2,390,801	2,740,463	15,383	5,146,647
Commitments
				2022	2021
Group
				8	6
No later	than one year			99,891	77,501
Later than one year and not later than five years				373,053	282,052
Later than five years				30,667	23,333
				503,611	382,886
Charity				2022	2021
				6	f
No later	than one year			99,891	77,501
Later than one year and not later than five years				373,053	282,052
Later than five years				30,667	23,333
				503,611	382,886

18.	Reconcglatlon of net movemenhi in funds	Reconcglatlon of net movemenhi in funds	Reconcglatlon of net movemenhi in funds	Reconcglatlon of net movemenhi in funds	to	net cash	flow from operating	flow from operating	activities	activities
															2022		2021
															8		5
	Net movement in funds														48,414		(80,125)
	Deduct dividend and	Interest Income from investments													(41,264)		(41,526)
	Deduct loss on investmenls														64,198		(126,428)
	(Decrease)/Increase	in skick													(958)		3,114
	(Increase)/Decrease	in debtors													(387,145)		224,596
	Decrease in creditors														(37,989)		(16,493)
	Add dep/ecialion														20,304		21,016
	Profit on disposal offixed		assets
	Add amortisation																76
	Revaluation surplus
															(336,420)		4,230
19.	Analysis ofcash and cash equivalents
															2022		2021
															8		2
	Cash at bank and in	hand													3,628,762		3,947,154
	Unexpended investment		cash
															3,626,762		3,947,154
20.	Activities togenerate funds: Trading			subsidiary
	The charity controls	Cynthia Spencer Hospice				Ventures	Limited which	is incorporated			in England		and Wales. The subwdiary is a trading				company
	that transfers its taxable		profit to the charity		by	a Gift Aid	Declaration.	A summary		ofthe trading		results is shown		below.	The pnncipal	activdy ofthe
	company dunng the year		was providing	trading		ackvikes on behalf ofCynthia			Spencer Hospice Chsrity, s chaniy mgistered						in the UK
															2022		2021
	Profit and Loss Account														5		5
	Turnover														26,573		12,920
	Cost ofsales
	Gross Profit														23,928		10,870
	Administration expenses														(13,752)		(3,859)
	Operating profit														10,176		7,011
	Foreign exchange loss
	Interest paid on loan
	Amount gift aided to	chanty
	Profiy (loss) for the year														10,178		7,011
	Balance sheet														2022		2021
															8
	Fixed assets
	Current assets Current liabilities														21,202	11,290 ~264
															21,202		11,026
	Represent by
	Revaluation reserve
	Profit and loss account														21,202		11,028
															21,202		11,026