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2021-03-31-accounts

Charity number: 1182593

H4All CIO

Trustee report and financial statements For the year ended 31 March 2021

H4All CIO

Contents

For the year ended 31 March 2021

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 3 Aims and objectives ............................................................................................................... 3 Context and background ........................................................................................................ 4 Strategic objectives ................................................................................................................ 5 Activities ................................................................................................................................ 6 Achievements and performance ........................................................................................... 11 Beneficiaries and stakeholders ............................................................................................. 12 Financial review .................................................................................................................... 13 Reserves policy and going concern ...................................................................................... 14 Principal risks and uncertainties ........................................................................................... 15 Fundraising ………………………………………………… ........................................................... 15 Plans for the future .............................................................................................................. 15 Structure, governance, and management ............................................................................. 15 Independent auditor’s report ....................................................................................................... 18 Statement of financial activities (incorporating an income and expenditure account) ................... 22 Balance sheet ............................................................................................................................... 23 Statement of cash flows ............................................................................................................... 24 Notes to the financial statements ................................................................................................. 25

H4All CIO

Reference and administrative information

For the year ended 31 March 2021

Charity number 1182593
Country of registration England & Wales
Registered office c/o: Harlington Hospice Association
Lansdowne House
St Peter's Way
Harlington
Middlesex
UB3 5AB
Operating address Key House
106 High Street
Yiewsley
West Drayton
Middlesex
UB7 7BQ
Trustees Trustees who served during the year and up to the date of this report
were:
Non-Executive:
Roger Calverley (Age UK HHB Board appointed December 2020)
Ian Edwards (resigned December 2020)
Hardeep Jhutty (Carers Trust Hillingdon appointed September 2020)
Robert Parsons (resigned April 2021)
Komal Raja (Mind in Harrow appointed November 2021)
Margaret Roberts (Harlington Hospice Association)
Vanessa Rumble (deceased December 2020)
Jonathan Say (DASH appointed February 2021)
Aegon Welsh (resigned September 2020)
Executive:
Vanessa Bonner (DASH)
Sally Chandler (Carers Trust Hillingdon)
Stephen Curry (Harlington Hospice Association)
Benn Keaveney (HFEH Mind appointed November 2021)
Julian Lloyd (Age UK HHB)
Angela Stangoe (Hillingdon Mind resigned November 2021)

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H4All CIO

Reference and administrative information

For the year ended 31 March 2021

Partner organisations Age UK Hillingdon Harrow and Brent (Age UK HHB) Carers Trust Hillingdon Disability does not mean inability (DASH) Hammersmith Fulham Ealing and Hounslow Mind (HFEH Mind) Harlington Hospice Association Bankers CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ Solicitors IBB Solicitors Capital Court 30 Windsor Street Uxbridge UB8 1AB Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor Invicta House 108-114 Golden Lane London EC1Y 0TL

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H4All CIO

Trustees’ annual report

For the year ended 31 March 2021

Trustees’ annual report

The Trustees present their report and the audited financial statements for the year ended 31 March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Aims and objectives

1) Our vision

At H4All we aspire to creating environments where residents have access to responsive, fully integrated quality support and advice that helps them to stay independent and to take control of their lives.

2) Our mission

As five voluntary sector organisations working together and with others, we will combine our specialist skills and knowledge to improve the health and wellbeing of the residents of the London Borough of Hillingdon and beyond as opportunities arise.

3) Value statement

We are committed to the creation of successful, sustainable environments where people thrive. H4All combines the expertise of its member organisations - and works with others - to ensure that residents benefit from quality, holistic services that are value for money and that aim to reduce demand for primary care and social services.

4) Key messages:

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Trustees’ annual report

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capitalise on the detailed and extensive understanding of population health needs that is held by the wider third sector.

Context and background

H4All is a formal joint venture company, developed by five Hillingdon-based charities: Harlington Hospice, Carers Trust Hillingdon, Age UK Hillingdon, Harrow & Brent, Hillingdon Mind and Disablement Association Hillingdon (DASH). It has been operational since September 2015, originally as a Community Interest Company (CIC) and, since March 2019, as a Charitable Incorporated Organisation (CIO). H4All has a growing local, regional, and national reputation as a thought-leader in the transformation of health and care services and is now leading the development of a new collaboration of third sector organisations across the eight boroughs of NW London.

Our Community Health and Community Development teams take a three-pronged approach to improving health and wellbeing:

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Trustees’ annual report

For the year ended 31 March 2021

knowledge of the sector to facilitate its engagement with new and emerging NHS and primary care structures and since Covid, we have had a concerted focus on sector recovery.

Additionally, the five partner charities have developed shared services and consistently explore ways to improve joint-working that result in cost-savings and the driving of resources to the frontline. We will continue to explore new ways of saving money and of sharing resources wherever possible.

Finally, on 1 April 2019, H4All took over the ownership and management of Key House in Yiewsley. We were working to develop this fabulous resource to benefit our local communities and the groups and organisations that serve and support them, however, things stalled somewhat in 2020-21 because of the pandemic and resultant restrictions.

Strategic objectives

Of necessity H4All works to an emergent strategy and our success to date has resulted in no small way because of our ability to respond rapidly to new opportunities. We are agile and innovative and do not want to lose this creativity and energy by being too rigid or detailed in our developmental plans. However, trustees are also clear that we need to avoid ‘mission-drift’ so we have settled on the following six high level and aspirational objectives, which we believe will provide an operational framework with which to ‘sense-check’ our work:

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Trustees’ annual report

For the year ended 31 March 2021

Cross-cutting objective: To improve our digital connectivity in three ways: as five charities working together; as a leader for the wider third sector with a future need to collate disparate health data, and how we connect with NHS and GP systems.

The 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 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 have considered how planned activities will contribute to the aims and objectives that have been set.

Activities

The charity's main activities and achievements in 2020-21 are detailed below. Whilst all our charitable activities usually focus entirely on the delivery of our aims and objectives and are undertaken to further H4All CIO’s charitable purposes for the benefit of the public, the global pandemic has necessitated changes and/or additions to our usual activities. Our responses are detailed here:

1) Pandemic response:

In March 2020, H4All and its five sovereign partners working in partnership with the London Borough of Hillingdon launched a Corona Support Service and Emergency Food Hub. Our primary objectives were to support any Hillingdon residents impacted by Coronavirus, especially those:

The primary task was to ensure that those residents had access to:

More bespoke support was also provided, including:

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The Emergency Food hub was managed and staffed by the Community Development team and its 30 community response volunteers, with premises and food ordering and storage provided by the Council. From March–July 2020, we:

H4All also focused on support for those on the government shielding list and residents referred via local Care Connection teams. We offered:

Headline outcomes include:

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1) Community development:

a) Sector recovery and development

The Community Development team was instrumental in spearheading the sector’s response to the pandemic, as well as working closely with the Council to support residents. Because of their proximity to the sector both through the combined Covid responses and the capacity building and infrastructure support they provide, the team was well placed to identify the huge unmet need across the sector in terms of its resilience, capacity and longer-term viability following the pandemic.

The financial impact of the pandemic on the third sector is well-documented and is playing out nationally, most notably disadvantaging both very large and very small charities. Many medium sized organisations are currently fairly buoyant due to the plethora of new grant funding to support their Covid responses, however, we are also taking a prudent approach as the impact of the pandemic on future funding is, as yet, unclear. We anticipate significant funding challenges over the next 2-3 years as grant givers and funding bodies try to recoup losses from the crisis and re-focus their investments to better respond to new and changing need for support, meaning currently funded services might struggle to secure ongoing investment.

In response to the impact on the many smaller groups and organisations, the Community Development team has worked hard with the diverse range of smaller voluntary groups and organisations that work in the heart of our communities to ensure their continued viability and promote sector recovery by:

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b) Community Champions programme

The Community Development team has developed a new programme in partnership with the London Borough of Hillingdon. Initially developed to support Covid and vaccination programme messaging into the heart of communities, Community Champions have become a key part of the team’s communication with the communities we serve.

17 volunteer Community Champions to date have been recruited (against a target of 30). They have received a range of training to enable them to the support the communities of which they are a prominent member, initially delivering Covid safety messages, the roles evolved to deliver vaccination information and Champions have played a role in tackling misinformation about the vaccine. The programme will be retained and developed post-Covid to support more general health messages and will link closely with the new My Health Hillingdon health education programme.

2) Community Health Services:

a) Wellbeing Service

H4All has continued to deliver its core Wellbeing Service. The service has been extended from over65s to all people over the age of 18 years who are: living with one or more long-term conditions; at risk of deteriorating health or showing signs of frailty; not engaged in managing their condition(s); and/or who are socially isolated or lonely. The service aims to delay or reduce the need for costly health services and promote more appropriate use of these services. It provides:

b) High-intensity user (HIU) service

A non-clinical service that works intensively with the top 50 users of emergency health services, H4All staff are actively addressing the many social and psychological issues that cause individuals to over-use A&E and 999 services. This cohort accounts for £7 million of the annual health and care spend so by providing alternative sources of support, H4All is reducing their usage of, and dependence on, more costly frontline services.

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c) Active case management

A service provided the next cohort of around 4,000 high consumers of health services with H4All Wellbeing Support Assistants working as part of the borough’s multi-agency Care Connection teams. This group of the population account for around 50% of the annual health spend and, through close and careful active management, H4All is also promoting more appropriate use of these resources.

d) NHSE Social prescribing Link Worker programme

H4All also competitively tendered for the contract in Hounslow and has developed and delivered the Linkworker programme there in partnership with Groundwork. H4All manages the Link Workers for three of the five Hounslow Primary Care Networks, with Groundwork managing the other two. However, the organisations combined resources and H4All provided all the training and development, with Groundwork managing the recruitment and HR elements of the programme.

e) My Health Hillingdon

This is a new service in H4All’s portfolio and is delivered in partnership with Hillingdon Primary Care Confederation CIC. My Health is an accredited education programme for Hillingdon residents, which aims to empower people to take control of their own health and long-term conditions though a programme of interactive workshops. We are expanding the programme, which now includes conditions such as Diabetes type 2, COPD (respiratory breathing conditions), Children’s Asthma and Healthy Hearts. In addition, My Health has achieved an official accreditation for the Diabetes type 2 and Pre-Diabetes workshops.

3) Management of Key House:

H4AII continues to manage of Key House, a Community Resource Centre in Yiewsley. Whilst significantly impacted by the lockdown, we still manage the tenancies of the other charities that are based on the site and have restarted to plan for improving the building as a vibrant resource for the local community.

4) NW London development:

In response the changing patterns of health commissioning, H4All has taken a leadership role at a NW London level to develop their collaborative model of working across the third sector in the eight boroughs of NW London. Working with a broad range of partners from the London boroughs of Harrow, Brent, Ealing, Hounslow, Kensington and Chelsea, Hammersmith and Fulham and Westminster, under H4All’s leadership the sector is organising itself to simplify access to the thousands of charities across the area for statutory sector commissioners.

Supported by the objectives of the NHS England Long Term Plan, H4All and its partners are promoting the sector as a critical partner in the recovery and redesign of health services. Additionally, they are articulating how the sector can support the emerging NW London Integrated Care System (ICS) to address health inequalities, tackle the wider (social) determinants of health,

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prevent long-term condition deterioration, promote more effective condition management, develop ‘social prescribing’ models of working, and function as an equal delivery partner in the new system.

Progress to date includes:

For more information visit: www.3stnwl.org.uk

Achievements and performance

As per H4All’s vision and mission, the work that the organisation has undertaken in the year is making a significant contribution to the development of environments where residents have access to responsive and quality support and advice that helps them to stay independent and to take control of their lives. H4All has a growing reputation locally, regionally, and nationally and is now developing new programmes of work both inside and outside the London Borough of Hillingdon. However, due to external circumstances beyond our control, 2020-21 has seen a lengthy interruption in terms of the development of our services. Despite this we won a new contract to deliver the My Health programme and have a number of new opportunities in the pipeline, as well as the great strides we have made in terms of our partnership working at a NW London level.

Headline statistics by service are:

a) Covid response:

b) Wellbeing Service:

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Trustees’ annual report

For the year ended 31 March 2021

c) High intensity user service:

e) Social-prescribing link worker programme:

Beneficiaries and stakeholders

H4All's beneficiaries and stakeholders include:

Consultation

H4AII secures regular feedback on its services from stakeholders through a link on their website: - http://www.H4All.org.uk/community engagement

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Trustees’ annual report

For the year ended 31 March 2021

The sovereign organisations of H4AII all have well-established programmes of consultation and all services that they deliver are designed based on the needs of their core user groups. Many hold regular forums and public events to ensure that residents can influence priorities, service development and new investment. H4All also convenes a regular meeting of the Hillingdon Health and Wellbeing Alliance to ensure that the wider third sector is engaged with collaborative work. H4All and the sovereign charities support the Council and the CCG with a broad range of resident engagement and consultation activities each year.

Financial review

H4All has continued to grow its services and therefore turnover, despite the challenging backdrop in 2020/21. The growth reflects the confidence of health Commissioners at both NHS and Primary Care Network level in partnership working with a proven third sector organisation. The specific programmes, as noted above, are –

The work to develop the third sector community in Hillingdon has been funded by grants from the City Bridge Trust, London Borough of Hillingdon and the LHC Community fund. The City Bridge Trust grant runs for three years from May 2019. The team are actively seeking new resource to continue to fund the Community Development team for the sector support work from 2022 onwards, which they anticipate will come for a number of sources across contracts and via a corporate grant from the Council. However, a funding application to the Big Lottery has also been submitted.

H4All continues with the ownership and management of Key House, taking responsibility for providing low-cost rental space for local community organisations and ensuring the upkeep of the building. Key House employs the only direct employee of the charity, the building’s caretaker. Operational and financial shared services staff are employed by the partner charities and seconded to H4All. Hospital services staff are employed and work in Age UK Hillingdon, Harrow and Brent.

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Finally, H4All has secured funding to develop two new programmes of work in the 2021/22 financial year: Lung Health and Compassionate Neighbours.

At the end of the reporting period H4All holds funds of £2,272,900 of which £2,103,802 is restricted funding. Key House property, included in the restricted fund, was valued at £2,100,000 on acquisition, and is now valued at £2,034,075 as its value is being depreciated over 50 years.

H4All holds unrestricted funds of £169,098. In 2021 H4All has achieved its planned reserves, supporting stability and sustainability.

Reserves policy and going concern

H4All’s Reserves policy describes the rationale for holding and calculating its Operating Reserve. The minimum level of the Operating Reserve is determined by key expenses to the organisation to ensure Trustees can meet all liabilities in the event that key funded services need to be wound down. These are:

The calculation to meet these conditions has resulted in a target operating reserve of £155,250. At 31 March 2021, unrestricted reserves, excluding fixed assets, totalled £164,146, slightly higher than the target reserves.

H4All has been a significant partner with the Hillingdon and North West London CCGs during the pandemic. H4All Board members are playing a key role in developing the role of the third sector in North West London’s response to the NHS National Plan. H4All has received seed corn funding of £65,000 FROM NHS England for the 2019/20 and 2020/21 financial years to scope the third sector role for this programme.

H4All has contractually guaranteed revenues covering most of the next 12 months at previous year’s levels with inflation linked rises. It also is expanding services particularly in Social Prescribing arena that provides a good contribution to H4All. In addition, it has won new contracts such as My Health

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Hillingdon that further underpins the forecast for 2021. As such there are no material uncertainties, and the board consider H4All CIO to be a going concern.

Principal risks and uncertainties

The trustees regularly review key risks and mitigation policies which are reviewed at board meetings. Priorities are to manage a balanced budget and prudently expand services in line with the strategic plan.

Internal processes are constantly reviewed with the objective of increasing overall efficiency. H4All income for 21/22 is underpinned by multi-year contracts and inflation linked renewals. The acquisition of Key House has significantly strengthened the charity’s position. As a result, the board sees no material uncertainties in the coming 12 months.

Fundraising

H4All does not engage in any material fundraising activities. All its income comes from NHS related contracts, Local Authority funding or grant applications from a range of Charitable Trusts and Foundations.

Plans for the future

H4All is currently well established as a key partner in the Hillingdon Health and Care Partnership (HHCP). Over the past 12 months we have seen the emergence of a wider North West London (NWL) CCG and Integrated Care System (ICS).

H4All, leveraging experience and knowledge successfully gained from the HHCP partnership is keen to become a lead partner in this new system and has already placed key personnel onto the relevant boards. The aim is to both protect the hard-won influence that they have achieved in local structures and to ensure that 3ST, the Third Sector collaborative, becomes an equal delivery partner in the new system and is involved in services design and sector recovery.

Structure, governance, and management

The organisation first registered as a Community Interest Company (CIC) on 25 September 2015. It changed its status to Charitable Incorporated Organisation (CIO) and registered with the Charity Commission on 22 March 2019.

The charity is constituted under a Joint Venture Agreement dated 31 May 2016.

a) Appointment of trustees

All the Trustees of the charity are appointed as per the Joint Venture Agreement and the Board consists of at least one Trustee representative for each of the five sovereign charities. They are elected by the Board of the sovereign charity.

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The Board of Trustees is authorised to appoint new directors to fill vacancies arising through the resignation or death of an existing Trustee. Following a review of the organisation’s governance in 2019, the sovereign charities’ Chief Executives were appointed as Trustees in late 2019.

Following the resignation of the longstanding Chair of Trustees, Ian Edwards, due to his election as Leader of the Council, the Board has agreed to trial an Independent Chair. Work is underway to develop a role description and person specification and it is the intention to recruit a Chair that will be able to further H4All’s aspirations across NW London.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.

b) Trustee induction and training

All new trustees have access to an induction and any training they might need and have the opportunity to spend time with the current Chair to discuss the current status of the Board and organisation.

c) Related parties and relationships with other organisations

Trustee representatives from each of the five partner charities have a duty to report back on H4All activity to the sovereign Boards but also carry a delegated responsibility to make decisions affecting H4All on behalf of the charity that elected them.

Where there is a requirement in the Joint Venture Agreement for all five partner charities to make decisions, both the Trustee representative and Executive Trustee will ensure that the sovereign Board is able to make an informed decision on the matter in hand.

All trustees who represent other charities work on an arm’s length basis.

d) Remuneration policy for key management personnel

H4All does not directly employ management personnel. Its senior management team (SMT) comprises individuals from the partner charities. As such any new appointments to the SMT would reflect policies of these charities which would include a combination of internal and external benchmarking through sites such as Charity Jobs, Indeed, and external HR advisors.

e) Statement of responsibilities of the trustees

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

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The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.

They are also responsible for safeguarding the assets of the charity hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

f) Auditor

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

The trustees’ annual report has been approved by the trustees on 28 January 2022 and signed on their behalf by:

Sally Chandler Trustee

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Independent auditor’s report

to the members of

H4All CIO

Opinion

We have audited the financial statements of H4All CIO (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including 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:

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 financial statements section of our report. We are independent of the charity 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 H4All’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.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for

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the other information contained within the annual report. Our opinion on the 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 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 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees 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 charity’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 charity 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 as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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

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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:

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

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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.

Use of our report

This report is made solely to the charity's trustees as a body, in accordance with 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 charity's trustees 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

31 January 2022

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

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H4All CIO

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2021

Note
Income from:
2
2
2
3
16
4
4
4
Net movement in funds
5
Reconciliation of funds:
Total funds carried forward
Total funds brought forward
Total expenditure
Charitable activities
Key House trading
Health & Wellbeing Services
3rd Sector development (Hillingdon)
Other trading activities
Charitable activities
Health & Wellbeing Services
3rd Sector development (Hillingdon)
Key House trading
Acquisition of Key House
Total income
Expenditure on:		 Unrestricted
£
1,270,711
39,100
50,959
2,602
-		 Restricted
£
-
174,700
-
-
-		 2021
Total
£
1,270,711
213,800
50,959
2,602
-		 Unrestricted
£
912,780
-
68,400
234
66,635		 Restricted
£
-
172,991
-
-
2,100,000		 2020
Total
£
912,780
172,991
68,400
234
2,166,635
1,363,372 174,700 1,538,072 1,048,049 2,272,991 3,321,040
1,228,032
37,375
16,742		 -
164,335
32,962		 1,228,032
201,710
49,704		 886,593
16,797
63,726		 24,392
123,628
2,637		 910,985
140,425
66,363
1,282,149 197,297 1,479,446 967,116 150,657 1,117,773
81,223
87,875		 (22,597)
2,126,399		 58,626
2,214,274		 80,933
6,942		 2,122,334
4,065		 2,203,267
11,007
169,098 2,103,802 2,272,900 87,875 2,126,399 2,214,274

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 15a to the financial statements.

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Balance sheet

As at 31 March 2021

Note
Fixed assets:
10
Current assets:
11
Liabilities:
12
15a
Total unrestricted funds
General funds
Total charity funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
Cash at bank and in hand
Tangible assets
Debtors		 £
304,159
419,574		 2021
£
2,039,027		 £
68,259
237,879		 2020
£
2,077,913
2,039,027
233,873		 2,077,913
136,361
723,733
(489,860)		 306,138
(169,777)
169,098 87,875
2,272,900 2,214,274
2,103,802
169,098		 2,126,399
87,875
2,272,900 2,214,274

Approved by the trustees on 28 January 2022 and signed on their behalf by

Sally Chandler Trustee

23

H4All CIO

Statement of cash flows

For the year ended 31 March 2021

Note
a
Cash at bank and in hand
Total cash and cash equivalents
Analysis of cash and cash equivalents and of net debt
Net cash provided by / (used in) operating activities
Depreciation charges
(Increase) in debtors
Increase in creditors
Net income for the reporting period
(as per the statement of financial activities)
Less - non-cash transfer of acquisition Key House
Cash flows from operating activities
Cash and cash equivalents at the beginning of the year
Net cash (used in) investing activities
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
58,626
-
38,886
(235,900)
320,083
181,695
-
-
181,695
237,879
419,574
At 1 April
2020
Cash flows
£
£
237,879
181,695
237,879
181,695
2021		 £
£
58,626
-
38,886
(235,900)
320,083
181,695
-
-
181,695
237,879
419,574
At 1 April
2020
Cash flows
£
£
237,879
181,695
237,879
181,695
2021		 £
£
2,203,267
(2,100,000)
36,033
(15,830)
64,674
188,144
(11,939)
(11,939)
176,205
61,674
237,879
Other non-
cash changes
At 31 March
2021
£
£
-
419,574
-
419,574
2020		 £
£
2,203,267
(2,100,000)
36,033
(15,830)
64,674
188,144
(11,939)
(11,939)
176,205
61,674
237,879
Other non-
cash changes
At 31 March
2021
£
£
-
419,574
-
419,574
2020
181,695
-		 188,144
(11,939)
At 1 April
2020
£
237,879		 Other non-
cash changes
£
-
181,695
237,879		 176,205
61,674
419,574 237,879
Cash flows
£
181,695		 At 31 March
2021
£
419,574
237,879 181,695 - 419,574

24

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies

a) Statutory information

H4All is a charitable incorporated organisation registered with the Charity Commission for England and Wales.

The registered office address is Lansdowne House, Saint Peters Way, Harlington, Middlesex UB3 5AB and the principal place of business is Key House, 106 High St, Yiewsley, West Drayton UB7 7BQ.

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 Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

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

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.

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.

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.

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

f) Fund accounting

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.

g) 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:

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

25

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

1 Accounting policies (continued)

h) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Health & Wellbeing Services 76%
3rd Sector Development (Hillingdon) 12%
Key House trading 4%
Support costs 7%
Governance costs 1%

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.

Health & Wellbeing Services 84%
3rd Sector Development (Hillingdon) 15%
Key House trading 1%

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.

i) Operating leases

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

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. 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 building value of £2,100,000 includes land valued at £451,870. Land is not depreciated. The building (Key House) is accounted for at historical cost less depreciation over 50 years.

The depreciation rates in use are as follows:

Building assets 50 years
Computer assets 4 years
Fixtures and Fittings 4 years

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) 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.

m) 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.

n) Pensions

There are no H4All members of staff eligible for auto-enrolment and no staff member has voluntarily opted in. Seconded staff are opted in to their sovereign charity's pension scheme.

26

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

2
Income from charitable activities
NHS Hillingdon Clinical Commission Group
Primary Care Trusts Hounslow
The Confederation, Hillingdon CIC
Sub-total for Health & Wellbeing Services
City Bridge Trust
London Borough of Hillingdon
LHC London Community
NHS Hillingdon Clinical Commission Group
Sub-total for 3rd Sector development
Rental income
Sub-total for Key House Trading
3
Income from other trading activities
Other income
Total income from charitable activities
NHS North West London Clinical Commission
Group		 Unrestricted
£
1,059,178
47,935
143,594
20,004		 £
-
-
-
-
Restricted		 2021
Total
£
1,059,178
47,935
143,594
20,004		 Unrestricted
£
856,589
-
56,191
-		 £
-
-
-
-
Restricted		 2020
Total
£
856,589
-
56,191
-
1,270,711
-
39,100
-
-		 -
112,200
30,000
7,500
25,000		 1,270,711
112,200
69,100
7,500
25,000		 912,780
-
-
-
-		 -
102,850
15,141
15,000
40,000		 912,780
102,850
15,141
15,000
40,000
39,100
50,959		 174,700
-		 213,800
50,959		 -
68,400		 172,991
-		 172,991
68,400
50,959 - 50,959 68,400 - 68,400
1,360,770 174,700 1,535,470 981,180 172,991 1,154,171
Unrestricted
£
2,602		 £
-
Restricted		 2021
Total
£
2,602		 Unrestricted
£
234		 £
-
Restricted		 2020
Total
£
234
2,602 - 2,602 234 - 234

27

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

4a Analysis of expenditure (current year)

Staff costs (Note 6)
Age UK HHB Hospital Services
Other staff costs
Rent
Office costs
Other costs
Sundry expenses
3rd Sector programmes
Advertising and Marketing
Audit & Accountancy
Bank Fees
Consulting
Depreciation
IT Software & Support
Insurance
Irrecoverable VAT
Legal costs
Support costs
Governance costs
Total expenditure 2021
Total expenditure 2020		 Charitable activities Charitable activities Charitable activities Governance
costs
£
-
-
-
-
-
-
-
-
-
9,894
-
5,171
-
-
-
-
-		 Support
costs
£
28,621
-
1,933
-
6,964
1,432
712
-
-
-
295
-
38,887
10,326
4,011
17,352
-		 2021
Total
£
916,100
319,744
16,753
16,500
25,909
5,301
25,216
50,956
142
9,894
364
19,571
38,887
12,746
4,011
17,352
-		 2020
Total
£
666,279
282,949
22,523
16,500
27,910
4,324
2,368
-
2,859
14,100
448
5,685
36,033
12,191
3,389
12,560
7,655
Health &
Wellbeing
Services
£
734,571
319,744
14,324
12,132
690
-
24,407
-
-
-
-
14,400
-
1,784
-
-
-		 3rd Sector
Development
£
126,916
-
135
4,368
-
-
97
50,956
142
-
-
-
-
636
-
-
-		 Key House
Trading
£
25,992
-
361
-
18,255
3,869
-
-
-
-
69
-
-
-
-
-
-
1,122,052
93,268
12,712		 183,250
16,246
2,214		 48,546
1,019
139		 15,065
-
(15,065)		 110,533
(110,533)
-		 1,479,446
-
-		 1,117,773
1,228,032 201,710 49,704 - - 1,479,446 1,117,773
910,985 140,425 66,363 - -

28

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

Staff costs (Note 6)
Age UK HHB Hospital Services
Other staff costs
Rent
Office costs
Other costs
Sundry expenses
Advertising and Marketing
Audit & Accountancy
Bank Fees
Consulting
Depreciation
IT Software & Support
Insurance
Irrecoverable VAT
Legal costs
Support costs
Governance costs
Total expenditure 2020		 Charitable activities Charitable activities Charitable activities Governance
costs
£
-
-
-
-
-
-
-
-
14,100
-
5,685
-
-
-
-
7,655		 Support
costs
£
17,995
-
1,830
-
5,994
2,635
1,039
2,859
-
378
-
36,033
7,990
3,389
12,560
-		 2020
Total
£
666,279
282,949
22,523
16,500
27,910
4,324
2,368
2,859
14,100
448
5,685
36,033
12,191
3,389
12,560
7,655
Health &
Wellbeing
Services
£
499,186
282,949
17,761
12,496
3,718
1,153
880
-
-
-
-
-
3,392
-
-
-		 3rd Sector
Development
£
111,928
-
2,247
4,004
270
135
84
-
-
-
-
-
725
-
-
-		 Key House
Trading
£
37,170
-
685
-
17,928
401
365
-
-
70
-
-
84
-
-
-
821,535
73,185
16,265		 119,393
17,217
3,815		 56,703
2,300
7,360		 27,440
-
(27,440)		 92,702
(92,702)
-		 1,117,773
-
-
910,985 140,425 66,363 - - 1,117,773

29

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

5 Net movement in funds

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2021 2020
£ £
Depreciation 38,886 36,033
Auditor's remuneration (excluding VAT):
Audit 7,500 14,100

6 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
Redundancy and termination costs
Seconded staff costs
Salaries and wages		 2021
£
7,574
-
877
907,649		 2020
£
13,028
1,824
2,726
648,701
916,100 666,279

No employee earned more than £60,000 during the year (2020: nil).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £94,865 (2020: £78,347).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £0 (2020: £0).

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 36 (2020: 27).

8 Related party transactions

There are no related party transactions to disclose for 2021 (2020: none).

All trustees of H4All CIO represent other charities which are partnered with H4All CIO. Please see the full list of trustees on page 1 of this report. H4All CIO has transacted with these organisations during the year on an arms length basis.

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

30

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

9 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
Depreciation
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
Cost or valuation
At the start of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
Disposals in year		 Freehold
property
£
2,100,000
-
-		 Fixtures and
fittings
£
8,094
-
-		 Computer
equipment
£
15,533
-
-		 Total
£
2,123,627
-
-
2,100,000 8,094 15,533 2,123,627
32,963
32,962
-		 1,597
2,041
-		 11,154
3,883
-		 45,714
38,886
-
65,925 3,638 15,037 84,600
2,034,075 4,456 496 2,039,027
2,067,037 6,497 4,379 2,077,913

Land valued at £451,870 acquired in the year is included within freehold property and not depreciated.

All of the above assets are used for charitable purposes.

11 Debtors

Debtors
Creditors: amounts falling due within one year
Accruals
Trade debtors
Other debtors
Accrued Income
Prepayments
Deferred income (note 13)
Trade creditors		 2021
£
900
230,144
12,489
60,626		 2020
£
1,495
66,340
424
-
304,159 68,259
2021
£
384,519
70,104
35,237		 2020
£
116,119
14,450
39,208
489,860 169,777

12 Creditors: amounts falling due within one year

31

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

13 Deferred income

Deferred income comprises of income received in advance of delivery.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2021
£
39,208
(39,208)
35,237		 2020
£
35,600
(35,600)
39,208
35,237 39,208

14a Analysis of net assets between funds (current year)

Tangible fixed assets
Net current assets
Net assets at 31 March 2021		 General
unrestricted
£
4,952
164,146		 Designated
£
-
-		 Restricted
£
2,034,075
69,727		 Total
funds
£
2,039,027
233,873
169,098 - 2,103,802 2,272,900

14b Analysis of net assets between funds (prior year)

Tangible fixed assets
Net current assets
Net assets at 31 March 2020		 General
unrestricted
£
10,876
76,999		 Designated
£
-
-		 Restricted
£
2,067,037
59,362		 Total
funds
£
2,077,913
136,361
87,875 - 2,126,399 2,214,274

32

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

15a Movements in funds (current year)

Restricted funds:
Total restricted funds
General funds
City Bridge Trust
Key House
3rd Sector Development
Key House
NHS NW London CCG
LHC Community Benefit Fund
London Borough of Hillingdon
Total unrestricted funds
Total funds		 At 1 April
2020
£
4,362
-
15,000
40,000
2,067,037		 Income &
gains
£
112,200
30,000
7,500
25,000
-		 Expenditure
& losses
£
(116,562)
(21,373)
(12,000)
(14,400)
(32,962)		 Transfers
£
-
-
-
-
-		 At 31 March
2021
£
-
8,627
10,500
50,600
2,034,075
2,126,399 174,700 (197,297) - 2,103,802
87,875 1,363,372 (1,282,149) - 169,098
87,875 1,363,372 (1,282,149) - 169,098
2,214,274 1,538,072 (1,479,446) - 2,272,900

The narrative to explain the purpose of each fund is given at the foot of the note below.

15b Movements in funds (prior year)

Total restricted funds
Revaluation reserve
General funds
3rd Sector Development
City Bridge Trust
London Borough of Hillingdon
LHC Community Benefit Fund
Restricted funds:
NHS Hillingdon
Key House
Key House
Total unrestricted funds
Total funds		 At 1 April
2019
£
4,065
-
-
-
-		 Income &
gains
£
102,850
15,141
15,000
40,000
2,100,000		 Expenditure
& losses
£
(102,553)
(15,141)
-
-
(32,963)		 Transfers
£
-
-
-
-
-		 At 31 March
2020
£
4,362
-
15,000
40,000
2,067,037
4,065 2,272,991 (150,657) - 2,126,399
-
6,942		 -
1,048,049		 -
(967,116)		 -
-		 -
87,875
6,942 1,048,049 (967,116) - 87,875
11,007 3,321,040 (1,117,773) - 2,214,274

33

H4All CIO

Notes to the financial statements

For the year ended 31 March 2021

15 Movements in funds (continued)

Purposes of restricted funds

3rd Sector Development

To further develop the collaboration of 3rd sector Health & Wellbeing partners in Hillingdon, improving support for local residents.

To support the development of small 3rd sector organisations.

To scope the role of the Health & Wellbeing 3rd sector providers across North West London.

Key House

Acquisition of a Hillingdon property that provides low cost accommodation for 3rd sector organisations, for the benefit of Hillingdon residents.

16 Acquisition of Key House (prior year) On 30th March 2019 H4All acquired the assets of Key House Trust, a Hillingdon charity, on its closure. Assets included a property - Key House - in West Drayton, and the balance of assets and liabilities of Key House Trust on that date.

Valuation at date of acquisition

Fixed assets
Cash		 £
2,100,000
66,635
2,166,635

34