2023-09-30-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	of Financial Activities			12
Consolidated	Statement	ofPosition			13
Consolidated	Statement	ofCashflows			14
Notes to the	Consolidated	Financial Statements			15

Company	Company	registration	10934348
Charity	number		1174402
Directom		8 Trustees	Pam Nock (Chair)
			Stephen Potter (Treasurer)
			Peter Nock
			Russell Douglass
			Michelle Myers
			Danielle Soto
			Rosslyn Young
			Karen Toseland
Registered		office	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 BJZ

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				Unrestricted	Restricted	Designated	30	30
				funds	funds	funds	September	September
			Notes				2023	2022
							Total	Total
Income:
Donations and legaaes				956,827	68,422		1,025,249	1,234,565
Other trading activities				642,736			642,738	710,401
Income from Investments				94,392			94,392	41,264
Total Income				1,693,967	68,422		1,762,379	1,986,230
Expenditure:
Expenditure on raising funds				669,510			869,510	858,005
Chaditable activities				619,577	327,927		1,147,504	1,017,613
Total Expenditure				1,689,087	327,927		2,017,014	1,875,618
Net income/ (expenditure)		before gains
and losses on Investment				4,870	(259,505)
Gain/(loss) on fixed investments				22,070			22,070	(64,198)
Gain/(loss) on current investments
Net Income/(expenses)	before transfers			26,$40	(269,505)		(232,565)	46,414
Transfers between funds
Net income/(expenditure)				(103,850)	(4,374)	(124,341)	(232,565)	46,414
Gains/(losses) on revaluation		of fixed assets
Net movements in funds	in the year			(103,850)	(4,374)	(124,341)	(232,565)	46,414
Reconciliation offunds:
Total funds brought forward				2,674,500	20,601	2,497,960	5,193,061	5,146,647
Total funds carried forward				2,570,660	16,227	2,373,619	4,$60,496	5,193,061

					Registered Number:	10934348
			Group	Group	Charity	Charity
			2023	2022	2023	2022
		Note
NON-CURRENT	ASSETS
Tangible assets		10	19,005	31,646	19,005	31,846
Intangible assets		11
Investments		12	1,132,941	1,172,229	1,132,941	1,172,229
			1,151,946	1,204,075	1,151,946	1,204,075
CURRENTASSETS
Stock			10,561	10,915	6,237	6,276
Debtors and prepayments		13	332,464	488,971	332,440	489,469
Cash at bank and	in hand		3,628,172	3,626,762	3,627,034	3,625,628
			3,971,197	4,126,649	3,965,711	4,121,373
NET CURRENT ASSETS			3,808,550	3,088,986	3,782,755	3,965,556
TOTAL ASSETS	LESSCURRENT LIABILlllES		4,960,496	5,193,061	4,934,701	5,169,631
NET ASSETS			4,960,496	5,193,061	4,934,701	5,169,631
Funds
Unrestricted funds:
General fund		15	2,570,649	2,674,500	2,544,852	2,651,068
Designated funds		15	2,373,619	2,497,960	2,373,621	2,497,962
			4,944,268	5,172,460	4,918,473	5,149,030
Restricted funds
TOTAL FUNDS			4,960,496	5,103,061	4,934,701	5,169,631

							Total funds	Total funds
							30September	30September
							2023	2022
						Notes
Net cash used	in operating		activities			18	(202,238)	(336,420)
Cash flows from investing			activities
Dividend and interest		income					94,392	41,264
Purchase of property,		plant and equipment					(1,869)	(34,510)
Sale offreehold	land	and buildings					117,267
Purchase of intangible		assets
(Purchase)/Sale	ofcash investments							9,274
							203,648	16,028
(Decrease)/Increase		in cash	and cash equivalents		in the year		1,410	(320,392)
Cash and cash	equivalent at		the beginning	ofthe	year	19	3,626,762	3,947,154
Total cash and	cash equivalent at the end			ofthe	year	19	3,628,172	3,626,762

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Analysis and	alloca	ti	on ofsupport	cost	s and overheads
					Support	Governance	2023	2022
					Costs	Costs	Total	Total
						6		6
Support staff	costs				24,038	491	24,529	19,838
External audit fees						9,253	9,253	7,648
Professional	fees and		services			6,351	6,351	7,763
Office costs					134,921		134,921	140,035
Depreciation	and amortisation				14,710		14,710	20,304
Sale offixed	assets				(64,761)		(64,761)
Bank charges					1,775		1 775	1,804
					110,683	16,095	126,778	197,392
Expenditure	on Charitable activities
					Unrestricted	Restricted	2023	2022
					Expenditure	Expenditure	Total	Total
Medical Equipment		Purchases
Core Service	Funding				786		786	596,746
Charity Enhancement			of Hospice Care		818,791	327,927	1,146,718	420,867
						327,927	1,147,504	1,017,613
Staff costs,	trustees		remuneration	and	expenses and the cost of key management		personnel
							2023	2022
								6
Salaries and	wages						566,454	469,493
Social security costs							43,968	35,021
Pension costs							14,837	14,564
The average	number		ofpersons employed		by the charity during	the period was afollows:
							2023	2022
							6	6
Employees							21	19
								9

Net Inco	me/(Expenditure)
		2023	2022
			f
Depreciation		14,710	20,304
Amortisation
Profit on	sale offixed assets	(64,761)
Auditors'	remuneration	9,253	7,648

Group
		Freehold	Fixtures 8	Leasehold	Shop costs	ITEquipment	Total
		Land and	Flttlrlgs	improvements
		Bugdings
		2			6	6	6
COSTOR VALUATION
At 1 October 2022			33,277	76,724	13,163	58,365	180,529
Additions						1,869	1,869
Transfer
Disposals
At 30September	2023		33,277	75,724	13,163	SO,234	182,398
DEPRECIATION
At 1 October 2022			23,450	72,608	13,163	39,462	148,683
Charge for the year			3,840	1,985		8,885	14,710
On disposals
At 30September	2023		27,290	74,593	13,163		163,393
NET BOOK VALUE
At 30September	2023		5,987	1,131		11,887	19,OOS
At 30September 2022			9,827	3,116		18,903	31,646
Charity
		Freehold	Fixtures 8	Leasehold	Shop costs	IT Equipment	Total
		Land and	Flttlrlgs	improvements
		Bugdlngs
		6
COST OR VALUAllON
At 1 October 2022			33,277	75,724	13,163	58,365	180,529
Additions						1,869	1,889
Disposals
At 30September	2023		33,277	75,724	13,163	60,234	182,398
DEPRECIATION
At 1 October 2022			23,450	72,608	13,163	39,462	148,683
Charge for the year			3,840	1,985		8,885	14,710
On disposals
At 30September	2023		27,290	74,593	13,163	48,347	163,393
NET BOOK VALUE
At 30September	2023		5,987	1,131		11,887	19,OOS
At 30September 2022			9,827	3,116		18,903	31,646

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Group and charity
					Website
					costa
COSTOR VALUATION
At I October 2022					14,670
Additions
Disposals
At 30September	2023				14,670
DEPRECIATION
At I October 2022					14,670
Charge for the year
On disposals
At 30September	2023				14,670
NET BOOK VALUE
At 30September	2023
At 30September 2022
Non-current asset investments
		Group		Charity
		2023	2022	2023	2022
		E	E	E	E
Land - 5 5acres Braunston			67,500		67,500

							Group			Charity
Listed Investments							2023	2022		2023	2022
							E	E		E	E
Valuation	and net book amount at 1 October			2022		1,104,729		1,178,201	1,104,729		1,178,201
Additions
Disposals						6,142		(9,274)	6,142		(9,274)
Unrealised	gain/(loss)
Valuation	on at 30	September 2023				1,132,941		1,104,729	1,132,941		1,104,729
Listed investments		are stated at their	mid	market	value at the	Statement	of Financial	Position date,	unless	this is not	significantly
different from that disclosed, where previous				value	is maintained.
							Group			Charity
							2023	2022		2023	2022
							E	E		E	E
Total Non-Current		Asset Investments				1,132,941		1,172,229	1,132,941		1,172,229

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Statement ofFunds (continued)	Statement ofFunds (continued)	Statement ofFunds (continued)
Group -2023
			At I October	Incoming	Outgolhg	Other gains/	ThlhSf8r	At 30
			2022	Resources	Resources	(108888)	between	September
							funds	2023
Uhmstrlctsd Fuhds
General Fund			2,570,349	1,675,766	(1,688,231)	22.070	(130,790)	2,449,164
Subsidmk Underlaktng			104 151	iS.igo				121485
			2,674,5(0	1,693,956	(1,689,087)	22,070	(130,790)	2,570,649
Designated Fund- Hospice Support			2.497,960				(124,341)	2,373,619
Total Unrestricted		funds	5,172,460	1,693,956	(1,689,087)	22,070	(255,131)	4,944,268
Rseulcted I8sslv88
Hosplc8 st honw				13,603	(92,740)		79,137
End of Ufe Care			3,641		(10,439)		6,798
Wegbeing					(114,738)		114,074
CNS Nurses Fund			1,846					1,846
CCG Fund			11,014					11,0i4
Woodland Walk			1.1'13	13				1,126
Dreams' appeal			2,612		(3S8)			2,224
MSOMIY Boxes				18				13
DWP Grants
Woodland Room			375	54,125	(109.622)		55,122
Total lestrlcted	furrds		20,601	68,423	(327,927)		255,131	16,228
Total Funds			5,193,061	1,762,379	(2,017,014)	22,070		4,960,498
Group - 2022
			At I October	Incoming	Outgoing	Other galnsl	Transfer	At 30
			2021	Resources	Resoumes	(losses)	between	September
							funds	2022
Unrestncted Funds
General Fund			2,300,801	1,793,483	(1,511,181)	(64,198)	51,644	2,570,349
SubstdiaIY Undertaking			90,200					104,151
			2,390,801	1,810,078	(1,513,825)	(64,198)	51,644	2,674,500
Destgnsted Fund	- Hosmce Support		2,740,463				(242,503)	2,497,960
Total Unreshicted		funds	5,131.264	1,810,078	(1.513,825)	(64,198)	(190,859)	5,172,460
Restflcted Isssrues
Hosptm at home				15,098	(91,487)		76,389
End of Life Cere				10,000	(6,359)			3,641
We0belng				3,125	(114,964)		111,839
CNS Nurses Fund			1,685	183	(22)			1,846
CCG Fund			11,014	142,230	(142,230)			11,014
Woodland Walk			2,030		(917)			1,113
Dreams' appeal			654	1,958				2,612
Mwnol)I Boxes				1,050	(3,681)		2,631
DWP Grants				2,134	(2,134)
Woodland Room				375				375
Total restricted	funds		15,383	175,153	(361,794)		190,859	20,601
Total Funds			5,146,847	1,988,231	(1,875,619)	(64,198)		5,193,061

Statement ofFunds (continued)	Statement ofFunds (continued)
Charity -2023
		At 1October	Incoming	OUlgolhg	Other gslnsl	Transfer	At 30
		2022	ResoUmes	Resoufces	(losses)	between	September
						funds	2023
						6	6
Unrestricted Funds
General Fund Designated Fund - Hospice Support		2,651,068 2497982	1,668,717	(1,666,213)	22,070	(130,790) ~124341	2,544,852 2373621
Total Unrestricted	funds	5,149,030	1,668,717	(1,666,213)	22,070	(255,131)	4,918,473
Restrlated reserves
Hospice la boule			13,603	(92,740)		79,137
End of Life Care		3,641		(10,439)		6,798
Wegtwlng			664	(114,738)		114,074
CNS Nurses Fund		1,846					1,848
CCG Fund		11,014					11,014
Woodbnd Welk		1,113	13				1,126
Dreams' appeal		2,612		(388)			2,224
Msnlory boxes			18				18
DWP Grants
Woodland Room		375	54,125	(109,622)		55,122
Total festffeted IUhds		20,601	68,423	(327,927)		255,131	16,228
TOISIFunds		5,169,631	1,737,140	(1,994,140)	22,070		4,934,701
Charity -2022
		At 1October	Incoming	OUtgolllg	OSISfgelhsl	Transfer	At 30
		2021	Resources	Resources	(losses)	between	September
						funds	2022
						f.	6
Unrestricted Funds
General Fund Designated Fund - Hospice Support		1,987,906 3 219294	1,484,281	(1,610,046)	126,428	408,976 ~478830	2,377,545 2 740464
Total Unrestricted	funds	5,187,200	1,484.281	(1,610,048)	126,428	(69,854)	5,118,009
Restricted reserves
Hospice sl honls			15,098	(91,487)		76,389
End of LfeCare			10,000	(6,359)			3,641
Wegbwng			3,125	(114,964)		111,839
CNS Nurses Fund		1,685	183	(22)			1,846
CCG Fund		11,014	142,230	(142,230)			11,014
Woodbnd Walk		2,030		(917)			1,113
Dnlsms' eppssl		654	1,958				2,612
Memory Soxss			1,050	(3,681)		2,631
DWP Grants			2,134	(2,134)
Woodland Room			375				375
TOISI rasthCIad fUIldS		15,383	176,153	(381.794)		190,859	20,601
TotsIFUhds		5,133,392	1,959,868	(1,859,222)	(64,199)		5,169,631

		General	Designated	Restricted	Total Funds
2023		Funds	Funds	Funds
					2023
				8	8
Fixed assets			1,151,946		1,151,946
Current	assets	2,733,296	1,221,673	16,228	3,971,197
Current	liabilities
		2,570,649	2,373,619	16,228	4,960,496
		General	Designated	Restricted	Total Funds
2022		Funds	Funds	Funds
					2022
				8	8
Fixed assets Current assets Current liabilities		2,812,163 ~663	1,204,075 1,293,885	20,601	1,204,075 4,126,649 ~M
		2,674,500	2,497,960	20,601	5,193,061
Commitments
				2023	2022
Group
No later	than one year			98,016	99,891
Later than one year and not later than five years				216,703	311,719
Later than five years
				314,719	411,610
Charity				2023	2022
				K	2
No later	than one year			98,016	99,891
Later than one year and not later than five years				216,703	311,719
Later than five years
				314,719	411,610

18.	ReconcSlatlon ofnet movemenls	ReconcSlatlon ofnet movemenls	ReconcSlatlon ofnet movemenls	in funds to nst cash flow from operating	in funds to nst cash flow from operating	in funds to nst cash flow from operating	in funds to nst cash flow from operating	in funds to nst cash flow from operating	activities	activities
																	2023	2022
																	5
	Nst movement in funds															(232,565)		46,414
	Deduct dividend and interest		income	from investments													(94,392)	(41,264)
	D8dUCt (gSlh)/IOSS Oil ihv88tlh8lltS																(22,070)	64,198
	Decrease/(Increase) in stook																355	(958)
	Decrease/(Increase) in debtors															156,507		(387,145)
	Increase/(Decrease) in credhors																24,984	(37,969)
	Add depremsbcn																14,710	20,304
	Profit on disposal oi fixed	assets															(49,767)
	Add amorlisslion
	Revaluation surplus
																(202,238)		(336,420)
19.	Analysis ofcash and sash equivalents
																	2023	2022
																	2	2
	Cash st bank snd in hand															3.628,172		3,626,762
	U/lsxpslldsd ihvestnlsllt	cssh
																3,628,172		3,626,762
20.	Aclivkies to generate funds: Trading				subskgary
	The charity controls Cynthia		Spencer Hospice Ventures			Limited	which	is incorporated		in England		and Wales.		The	subsdwry	is a trad/ng		company that
	transfers its taxable profit to the charity				by 8 Gift Ad Dedaralion.		A summary		cfthe trading		results	is shown	below		The principal		activity ot the company
	during the year was providing		trading	amivilies on behalf of Cynthm			Spencer Hospice Chanty,				a charily registered			in the UK
																	2023	2022
	Profit snd Loss Account																2	8
	Turnover																25,239	26,573
	Cost of 88188
	Grms Profit																24,383	23,928
	AdmlhlSt/Stloll Sxp8lls8S															(22,018)		(13,752)
	Operating prdit																2,365	10,176
	Foreign exchange loss
	Interest paid on loan
	Amount gift aided to charity
	Prom/ (loss) for the year																2,365	10,176
	Balance sheet																2023	2022
																		5
	Fcvul assets
	Current assels																23,587	21,202
	Current liabildies
																	23,567	21,202
	Represent by
	Rsvsluefion reserve
	Profit and loss account																23,567	21,202
																	23,567	21,202