## 3ST NWL (formerly H4All)
## CIO
Trustee report and financial statements For the year ended 31 March 2023
Charity number: 1182593
3ST NWL (formerly H4All) CIO Contents For the year ended 31 March 2023
Reference and administrative information ......................................................... 1 Trustees’ annual report .................................................................................... 2
|•|Aims and objectives|2|
|---|---|---|
|•|Context and background|3|
|•|Strategic objectives|
4|
|•|Activities, achievements and performance|
5|
|•|Beneficiaries and stakeholders|
12|
|•|Financial review|
13|
|•|Reserves policy and going concern|
13|
|•|Principle risks and uncertainties|
14|
|•|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
3ST NWL (formerly H4All) CIO Reference and administrative information For the year ended 31 March 2023
|Charity number:|1182593|
|---|---|
|Country of registration:|England & Wales|
|Registered office:
|c/o: Harlington Hospice|
||Lansdown House|
||St Peters Way|
||Harlington, UB3 5AB|
||Trustees who served during the year and up to|
|Trustees:|the date of this report were:|
||Non-Executive:|
||Roger Calverley|
||Hardeep Jhutty (resigned 31 October 2023)|
||Margaret Roberts (resigned 31 October 2023)|
||Jonathan Say (resigned 31 October 2023)|
||Michael Breen (appointed 17 October 2023)|
||Executive:|
||Julian Lloyd|
||Steven Curry|
||Sally Chandler|
||Vanessa Bonner|
||Benn Keaveney|
|Bankers:|NatWest Bank plc|
||63 High Street|
||Ruislip|
||London, HA4 8JB|
||CAF Bank Ltd|
||25 Kings Hill Avenue|
||West Malling|
||Kent ,ME19 4JQ|
|Solicitors:|Tozers LLP|
||Broardwalk House|
||Southernhay West|
||Exeter, Deven EX1 1UA|
|Auditor:|Sayer Vincent LLP|
||Chartered Accountants and Statutory Auditor|
||Invicta House|
||110 Golden Lane|
||London, EC1Y 0TG|
1
3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## Trustees’ annual report
The Trustees present their report and the audited financial statements for the year ended 31 March 2023. As detailed later in this report H4All has renamed itself 3ST (Third Sector Together) NWL.
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: tackle enduring health inequalities; educate and support residents to better understand and manage their long-term health conditions; address the wider social determinants of health; promote more appropriate usage of primary and secondary health and care services, and; delay the demand for intensive care and support.
## 4) Key messages:
- a) Promoting integration: We will promote good health and wellbeing through coordinated advice, support and information. Our integrated services will be needs-responsive and designed based on residents’ ‘lived experiences’.
- b) Innovating and reflecting: We are creative and understand what improves life. Through regular reflection we will ensure continuous improvement and develop alternative models of care and support.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
- c) Collaborative advantage: We will bring scope, scale and value to new and emerging models of care. We will work closely with Hillingdon Health and Care Partnership (HHCP) to reduce - or significantly delay - demand for health and care services and will work to capitalise on the detailed and extensive understanding of population health needs that is held by the wider third sector.
- d) Scalability and leadership: We will provide third sector leadership across NW London and beyond to share our learning and to find collective solutions to the challenges faced by statutory health and care services.
## Context and background
H4All is a formal joint venture charity, developed by five Hillingdon-based charities: Harlington Hospice, Carers Trust Hillingdon, Age UK Hillingdon, Harrow & Brent, Disablement Advice and Support Hillingdon (DASH) and West London Minds. H4All has been operational since September 2015, originally as a Community Interest Company (CIC) and, since March 2019, as a Charitable Incorporated Organisation (CIO). In 2021-22, Hillingdon Mind was replaced by a collaboration of West London Minds on the Board of Trustees and Executive. H4All continues to enjoy a growing local, regional and national reputation as a thought-leader in the transformation of health services.
Locally, our Community Health and Community Development teams take a three-pronged approach to improving health and wellbeing:
- a) Health promotion and prevention: firstly, our work promotes health and the prevention of illness and disease through health coaching, education and encouragement to make healthier lifestyle choices. The H4All Community Health team and the five sovereign charities collectively offer a broad range of advice, exercise and wellbeing services for residents of all ages and abilities. Residents are offered a full lifestyle check (triage) and a bespoke package of services is ‘prescribed’ for them, as well as receiving personalised support from a Wellbeing Support Officer if required.
- b) Tackling the wider determinants of health: H4All takes an holistic - or whole-person - approach, which addresses social issues, thereby tackling the wider determinants of health, as well as providing health coaching, which helps people to better understand and manage their long-term conditions. Through this active case management, the service offers a credible alternative to clinical referral for General Practitioners and other clinicians.
- c) Working with the wider third sector: we also work with other health and care-facing charities to capitalise on the knowledge that is held by the third sector and to use this to inform the design, purchase and delivery of health services. Rather than trying to support people through long-established and often inflexible health services, we are working as one of the four partners of the Hillingdon Health and Care Partnership (HHCP) to align health services against the needs of the communities they serve. We are also funded to develop the capacity and knowledge of the sector to facilitate its engagement with new and emerging
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
NHS and primary care structures and since Covid, we have had a concerted focus on sector recovery.
Additionally, the sovereign 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.
H4All continues to run Key House, Yiewsley, as a resource centre for local voluntary organisations, with some based there and others that access hot desking or the meeting room at very competitive rates. The team continues to consider how they can maximise this opportunity for the good of the wider third sector in Hillingdon and is in discussion the Council about how this might be achieved.
## Strategic objectives
H4all’s success to date has resulted in no small way because of our ability to respond rapidly to new opportunities. We work to six main high-level objectives, which serves as the operational framework within which we can ‘sense-check’ our work, sustain focus and avoid organisational ‘drift’:
- a) To be the interface between statutory commissioners and the wider third sector and make best use of – and grow – social capital in Hillingdon and across NW London via 3ST (Third Sector Together) NWL, our emerging NW London collaborative covering eight London boroughs.
- b) To design, deliver and grow health and wellbeing services as a means to reducing pressures on the NHS in Hillingdon and across NW London integrated Care Board (NWL ICB) footprint.
- c) To develop the Health and Wellbeing Alliance, engage the broader third sector with the new and emerging neighbourhood structures, encourage collaboration and develop a population health model used by commissioners.
- d) To continue to develop our partnerships with stakeholders in the health and care economy in Hillingdon, across NW London and beyond, and to be recognised as expert thoughtleaders in the developing relationship between statutory and third sector services.
- e) To continue to explore opportunities to save or share costs, thus ensuring that we maximise the amount of resources invested in the front line, including the development of Key House as a vibrant and well-used community resource that supports third sector organisations in Hillingdon to grow and thrive.
- f) To develop a series of products, in particular scalable and saleable models of working, that can generate income for H4All and engage the NWL ICB with these opportunities.
This report summarises what the charity has achieved against these objectives in the 2022-23 financial year. It also gives an update on a further objective identified in the previous financial year which was to develop H4All as the contracting vehicle for 3ST NWL, which has progressed significantly in 2022-23 – see Activities, Achievements and Impact in section 4.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
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, achievements and performance
The charity's main activities and achievements in 2022 -23 are detailed below:
## 1) Community development:
## a) Volunteer Hub
In 2022-23, the Volunteer Hub registered 170 volunteers and placed 47 of them by year end, with other placements pending. 10 new organisations sought volunteers and 22 new volunteering roles were created. At year end, 61 roles were advertised for charities and organisations across the borough on the Volunteer Hub: www.h4all.org.uk/volunteer-hub
## b) Hillingdon Health and Wellbeing Alliance
Membership of the Hillingdon Health and Wellbeing Alliance (HHWA) has nearly doubled in size and now has 89 member organisations. Alliance meetings continued throughout the year face to face and on zoom, and members co-produced the sector training programme organised by the team.
## c) Sector training
Training for the sector organised and delivered over the year included:
- Finding The Trustees You Need – Jun 2022
- Becoming a Trustee – Jul 2022
- Introduction to Fundraising – Nov 2022
- Bid Writing Workshops – Dec 2022
- Core Conversations – Mar 2023 & Apr 2023
- Fire Marshal Training – Dec 22
In addition to core business, the team is developing – or has instigated with new funding - the following projects:
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## d) Community Champions programme
Our 34 Community Champion volunteers were involved in a number of successful projects:
- The first built on a project during the pandemic, which was commissioned by London Borough of Hillingdon, originally to promote confidence in the Covid-19 vaccine in the heart of communities and in community languages. After initial delivery, we were able to open the project up to broader health themes, which included Right Care, Right Place, Pharmacy First, Preventing type 2 Diabetes and Mental Health.
- Champions supported Help for Hillingdon’s Summer Roadshows which were a collaborative project with the local Primary Care Confederation. There were 6 roadshows in total - one for each Primary Care Network. Each had a different health focus which included obesity, hypertension, type 2 Diabetes, and cervical cancer. The Community Champions conducted surveys collecting data about residents’ attitudes to Right Care, Right Place. From this questionnaire we found that most Hillingdon residents would go straight to their GP if they were unwell, and residents are just as likely to seek medical attention from A&E as they are their local pharmacy. Champions were given training in public engagement and preventing type 2 Diabetes to support them to staff stalls at each roadshow and distribute a variety of health messaging. Summer roadshows attracted 1,580 attendees.
- As part of Dementia Awareness week, Community Champions held a virtual Dementia Friends Session to raise awareness of dementia in our communities. Delivered by a Community Champion, they engaged H4All staff, Hillingdon residents, and health colleagues.
- Building on the success the Summer Roadshows, we delivered six Winter Wellness Roadshows. Champions were once again given a stall at each roadshow to engage the public with a wide variety of health messaging. As well health messaging from the last roadshows, the focus was on winter wellness, the cost-of-living crisis and mental health. Another questionnaire was also conducted at this roadshow, providing valuable feedback for primary care of residents’ perceptions of GP surgeries. Winter Wellness roadshows attracted 1,330 attendees.
- In response to the cost-of-living crisis the London Borough of Hillingdon created ‘Warm Welcome Centres’ and Community Champions have been helping with development of these centres. Community Champions will deliver these health sessions at the centres and provide blood pressure checks.
- Finally, Champions supported ‘Healthy Heart of the Community’, a project funded by NWL NHS to spread healthy heart messaging to help residents to better understand hypertension. Information was given on understanding blood pressure, how to prevent hypertension, how to manage hypertension and what the risks of being hypertensive are. We took 260 blood pressures overall of which 28% were elevated.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## e) Help for Hillingdon
Started in November 2021 via funding from the Greater London Authority, Help for Hillingdon is a programme that offers specialist personal finance, benefit and debt advice to Hillingdon residents in community settings through a partnership convened and managed by H4All’s Community Development team. The partners are Bell Farm Christian Centre, Citizens Advice Hillingdon and Disability Advice and Support Hillingdon.
To date the programme has reached 596 residents and has secured over £300k in benefits and financial entitlements. The partnership has also secured £1.5k Catalyst Samaritan Grant to bolster a hardship fund for residents in need. In January 2023, the programme secured some additional GLA funding to extend into health settings from April 2023 onwards. The expanded engagement activities will have a targeted and hyper-localised focus that concentrates intervention in specific locations, identifying areas with the worst health inequalities, locations without foodbanks and those with the most diverse communities.
## f) Compassionate Hillingdon
Started in January 2022, Compassionate Hillingdon is a volunteer befriending scheme supporting adult Hillingdon residents who meet certain vulnerability criteria. The pilot project target was to recruit 30 Compassionate ‘friends’ and support 90 clients in the year-long pilot. From April 2022 to March 2023, over 160 clients had the support of 45 volunteers. Most clients are supported with weekly phone calls, but some clients have volunteers who visit them at home or out in the community.
Volunteers accessed over 150 online training courses through the Care Skills Academy. The Compassionate Friend role and the training provided can help volunteers with an interest in finding employment in a health and social care role. Compassionate Hillingdon now has its own website where people can self-refer for support. The project links in with Harlington Hospice’s My Wishes project to support people to make plans about their future health and social care preferences such as, creating an advance care plan that they can share with their GP and family members.
## g) Lung Health screening programme
Started in November 2021, the programme targets smokers and ex-smokers aged 55-74 years, and is delivered in partnership with Royal Marsden Partners and Age UK HHB. It has the two main objectives: for residents to be given the skills and information they need to take ownership of their lung health, and, the early detection of lung cancer.
In 2022-23, there were:
Total invitations to engage: 10,100
Total health checks delivered: 2,646 (26% uptake from invitation to health check) Total baseline scans: 1,237 (47% conversion rate from health check to full lung scan)
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## h) Hillingdon Community Voice
Our bi–monthly newsletter Hillingdon Community Voice is currently distributed to 219 groups, organisations and individuals in Hillingdon.
|Service:|Numbers engaged 2022/23:|
|---|---|
|CommunityChampions|34 volunteers|
|Compassionate Hillingdon|160 residents
45 volunteers|
|Health and WellbeingAlliance|89 member organisations|
|Help4Hillingdon|596 residents|
|LungHealth Engagementprogramme|2,646 residents engaged|
|Volunteer Hub|170 volunteers registered
10 new organisations sought volunteers
22 new roles were created
47 volunteers were successfully placed|
## 2) Community Health Services:
## a) Wellbeing Service
H4All has continued to deliver its core Wellbeing Service. The service was extended a couple of years ago from over-65s to all people over the age of 18 years who are: living with one or more longterm 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:
- Residents with the tools, strategies and understanding to better manage their long-term conditions and make better informed choices about their future health, wellbeing and quality of life.
- A seamless link to the extensive health and wellbeing 'offer' in the third sector, which is preventative in nature. This is particularly appropriate for people who are lonely or isolated or whom, through the GP risk stratification process, are identified as being unstable or at risk of deterioration.
- A credible alternative to clinical referral for primary and secondary care staff.
## 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
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
dependence on, more costly frontline services. In total 58 clients received intensive, long-term holistic support from the team.
The HIU service has received many accolades, most recently being awarded the Health Service Journal ‘Urgent and Emergency Initiative of the Year’ award in 2021, beating off stiff competition from the many large NHS Trusts and Foundations that entered. H4All was the only third sector organisation to win an award. The award triggered a visit from the Prime Minister, Boris Johnson, and has subsequently led to a nomination for a Parliamentary award. –
## c) Active case management – Care Connection teams (CCTs)
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. In year 640 residents also received intensive support from the team.
## d) Oaktree Safely Home
This supported discharge programme is delivered by H4All and Age UK H,H,B, with the aim of making sure hospital discharges are safely-managed. 55 residents have accessed the service to date and the team ensure that care packages are reinstated, aids and adaptations are in place, welfare benefits are claimed or reinstated and that all relevant family members or support services are notified and engaged with the discharge. Following a review and the success of the service, referrals into the Oak Tree Safely Home service have now extended to the Community Mental Health Team .
## e) Winter Wellness
In collaboration, H4All and REAP (Refugees in Effective and Active Partnership) received funding from the ICB to conduct winter messaging throughout the Hillingdon borough. This messaging focused on two cohorts of people: families and refugees/asylum seekers.
The team visited 4 hotels around Heathrow Airport that house asylum seekers and refugees. They spoke with 121 people, handing out information and gaining a better understanding of what current issues they face coming into the country. In addition to this work, the team also targeted a total of 9 Children Centres across the boroughs speaking with a further 173 families, giving them information about NHS and community services they can access and gathering feedback on any barriers or challenges to them accessing these.
## f) Winter Wellness Directory
MyHealth, H4All & MIND Hillingdon co-produced a Winter Wellness Directory in Winter 2022. It gives residents a comprehensive guide to help them navigate the recent financial challenges and is full of advice to help them to stay well. The document is regularly updated and is available in 6 different community languages. These directories were given out across all activities at the hotels to help newly-arrived families to navigate different services within Hillingdon.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
The directory is now used widely across Hillingdon in a variety of setting including hospital, care homes and Hillingdon Council.
|**Service:**|**Apr – Jun**
**2022(Q1)**|**Jul – Sep**
**2022(Q2)**|**Oct – Dec**
**2022(Q3)**|**Jan – Mar**
**2023(Q4)**|**Total**
**Q1 –Q4**|
|---|---|---|---|---|---|
|**Wellbeing Service**||||||
|Number of new clients|160|137|176|244|717|
|Number of returning clients
(original referral was not in this quarter)|60|50|46|70|226|
|**Total Wellbeing Clients**|**220**|**202**|**222**|**314**|**958**|
|**CCT Service**||||||
|Number of new clients|111|105|117|112|445|
|Number of returning clients
(original referral was not in this quarter)|18|13|20|37|88|
|**Total CCT clients**|**129**|**118**|**137**|**150**|**534**|
|**HIU Service**||||||
|Number of new clients|2|5|4|5|16|
|Number of returning clients
(original referral was not in this quarter)|1|8|3|3|15|
|**Total HIU clients**|**3**|**13**|**7**|**8**|**31**|
|**Oaktree Safely Home**||||||
|Number of new clients|5|6|3|6|20|
|Number of returning clients
(original referral was not in thisquarter)|1|2|6|4|13|
|**Total Oaktree clients**|**6**|**8**|**9**|**10**|**33**|
|**Neuro Rehab Service**
||||||
|NB: As the service began in October 2022 (beginning of the third quarter of the fnancial year April
2022 - 2023), the data shown will fall within that range, showing only 2 quarters.||||||
|Number of new clients|||21|17|38|
|Number of returning clients
(original referral was not in this quarter)|||-|8||
||||||8|
|||||||
|**Total Neuro Rehab clients**|||**21**|**25**|**46**|
|**Totals**||||||
|**New clients**|278|253|321|384|1236|
|**All clients**|358|341|396|507|1602|
|**Total number of contacts:**|**25,151 **|||||
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## 3) Management of Key House:
H4AII continues to manage Key House, a Community Resource Centre in Yiewsley, which continues to offer office space to local charities, as well as hot-desking facilities and a large competitively-priced meeting room.
Trustees are currently considering their options in discussion with Hillingdon Council, as it is an old building with rising costs and diminishing returns, as many smaller charities have moved to home-working post-pandemic. No decisions will be taken on the future of the building until early 2024.
## 4) 3ST (Third Sector Together) NWL:
In response the changing patterns of health commissioning, H4All has taken a leadership role at a NW London regional 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, 3ST NWL is continuing to grow in size, structure, maturity and influence, with formal recognition as the gateway to the third sector in NWL and seats secured on all NWL ICB structures: www.3stnwl.org.uk
H4All and its partners now work collectively in order to:
- Protect the hard-won influence H4All enjoys in Hillingdon via their seat on the local Borough-based Partnership, Hillingdon Health and Care Partners (HHCP) and that their partners have in other boroughs. They also work to level the playing field in terms of improving engagement in those boroughs that are less well developed in terms of third sector integration and influence.
- Provide a strategic commissioning link between the third sector and the health and care system. Work is currently underway to change the status of H4All into the commissioning vehicle for 3ST NWL, with significant activity taking place to: secure the correct legal advice; make relevant changes with the Charity Commission; protect local Hillingdon services and assets; develop robust agreements, governance structures and conditions of membership, and; protect H4All as a local brand for local services. It is anticipated that the formal dissolution of H4All as a legal entity and its replacement as 3ST NWL will take place later in 2023.
- Develop the local Hillingdon Alliance Agreement, so that the management, delivery, monitoring and continuous improvement of local Hillingdon contracts will continue to sit with the original H4All sovereign charities.
- Operate as part of the integrated health and care system as equal delivery partners, collaboratively providing quality health and care support to the 2.4 million residents of NW London.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
- Use their extensive combined skills and experience to design services that: promote population health; improve residents’ self-management of long-term conditions; address health inequalities; promote more effective usage of health and care services, and; contribute to system transformation through the design of innovative services that address some of the challenges faced by the system.
To this end, H4All has been a leading partner in the development of 3ST NWL. 3ST NWL is now recognised by the NWL ICS as the third sector representative body, with seats on the Partnership Board and nine Portfolio Boards. 3ST has also developed a three-tier working model that is inclusive of all voluntary groups and organisations that are operational in any of the eight boroughs of NW London, effectively providing a gateway to the sector and the ability to ensure that resources can be directed where they will be most effective, including at the heart of the region’s diverse communities.
## Beneficiaries and stakeholders
H4All's beneficiaries and stakeholders include:
- a) All residents in the London Borough of Hillingdon that meet the service specifications. Residents can self-refer to H4All services, are engaged with the services through outreach activity and public events, or, can be referred by a health professional or another charity.
- b) The five sovereign charities: Age UK Hillingdon Harrow and Brent, Disability Advice and Support Hillingdon (DASH), Harlington Hospice, Carers Trust Hillingdon and West London Minds.
- c) Hillingdon CCG, HHCP (Hillingdon Health and Care Partnership) and the GP Confederation Hillingdon CIC.
- d) The London Borough of Hillingdon. The council is regularly updated on developments within H4All and has been very supportive of the work H4All has undertaken to improve closer working across the third sector.
- e) The wider third sector in Hillingdon through the Health and Wellbeing Alliance and the many small groups that access the central support function.
- f) NHS England, NW London Integrated Care System (ICS) and the broad range of third sector organisations working collaboratively with H4All in NW London. Ultimately, beneficiaries will include the residents of NW London.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## Consultation
H4AII secures regular feedback on its services from stakeholders through a link on their website: - http://www.H4All.org.uk/community engagement
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 working. H4All and the sovereign charities support the Council and the HHCP partners with a broad range of resident engagement and consultation activities each year.
## Financial review
H4All has continued to grow its services and has added a number of projects to both its Community Health and Community Development portfolios. Specific programmes are noted under Activities, Achievements and Performance (page 5 onwards)
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. H4All has no directly employed staff. Operational staff are employed by the partner charities and seconded to H4All. Hospital and Falls services staff are employed and work in Age UK Hillingdon, Harrow and Brent.
H4All’s income rose during the year ended 31 March 2023 increased by £192,398 – an increase of 11%. A small surplus of £187,147 was generated, building reserves to provide resilience to manage future uncertainties and to develop stability and sustainability.
Reserves grew to £2,648,346 and are analysed as:
|Restricted reserves comprising the Key House building in West Drayton|£1,986,150|
|---|---|
|Other restricted reserves|£43,147|
|Total restricted reserves|£2,011,297|
|Free reserves|£637,048|
|Total reserves|£2,648,345|
## Reserves policy and going concern
H4All’s Reserves policy is under review given the changes that are being made to include the larger operational area of the eight boroughs of NW London. Articles have been changed with the Charity Commission to reflect the expanded operational area.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
Currently 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:
- Two/three months running costs and statutory redundancy costs for employed staff, and for seconded staff for the period for which they have been seconded to H4All. Redundancy costs for time that seconded staff worked for their parent organisation prior to their work with H4All will be met by the parent organisation.
Cashflow reserves, where the payment of contract or grant income can be delayed by up to two months.
- £50,000 contingency fund
● Repair and maintenance costs for Key House: H4All has the responsibility for ensuring that Key House remains a valuable asset for developing the third sector in Hillingdon.
The calculation to meet these conditions has resulted in an Operating Reserve of £465,000. We currently met this reserve level and the Board expects to continue to meet this reserve ambition.
H4All has contractually guaranteed revenues covering most of the next 12 months at previous year’s levels with inflation linked rises. It is also expanding services and seeking infrastructure funding from the NWL ICS to support the development of 3ST NWL. In addition, it has won new contracts that further underpins the forecast for 2023-24. As such there are no material uncertainties, and the board consider H4All CIO to be a going concern.
## Principal risks and uncertainties
The trustees review key risks and associated mitigating actions every six months, as detailed in the comprehensive H4All Risk Register. Priorities are to manage a balanced budget and prudently expand services in line with the strategic plan. New risks are added as required and the Executive and Board have been considering new risks associated with plans to move H4All into 3ST NWL as the third sector contracting vehicle for NW London.
The changing face of health commission presents a risk to the organisation as the NW London ICB is reviewing all contracts across the eight boroughs. In addition, the reduction in core funding for the Community Development team is also an added pressure, although current staff costs are spread across the range of smaller contracts that they deliver. A substantial bid for £1.5 million over five years has been submitted to the Lottery to sustain and expand community development activity, and, early indications are that they are likely to invest. This was successful and the project has been funded from January 2023.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## 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) and in all emerging structures for the NWL ICS, with 3ST seats on the ICS Board and all subsequent structures.
H4All, leveraging experience and knowledge successfully gained from their role within Hillingdon Health and Care Partners (HHCP), is keen to continue to develop its leadership role in the development of the third sector collaborative for NW London. The aim is to both protect the hardwon influence that they have achieved in local structures and to ensure that 3ST NWL becomes an equal delivery partner in the integrated health and care system, is involved in services design and sector recovery and is recognised for the role that the sector plays in tackling health inequalities.
## 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, which is currently being reviewed with legal support to better reflect the organisation’s NW London aspirations. This is being replaced by an alliance agreement.
Whilst arrangements will certainly change later in 2023 as H4All is repositioned as the brand and H4ALL CIC renamed as 3ST (Third Sector Together) NWL, current arrangements still stand at the end of the 2022-23 financial year. These are:
## a) Appointment of trustees
All the Trustees of the charity are appointed as per the Joint Venture Agreement and the Board consists of one Trustee representative and the five Chief Executives for each of the five sovereign charities. The Board operates a rotating chair arrangement, alternating between Executive and nonExecutive Trustees. Non-Executive Trustees are elected by the Board of the sovereign charity to represent them and their own charity’s interests on the Board.
In the Joint Venture Agreement, there is a clear delineation between decisions that can be taken by the H4All Board and those that will need agreement and sign off at sovereign charity Boards.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.
15
3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
## b) Trustee induction and training
All new trustees are provided with an induction and have the opportunity to spend time visiting the services should they wish to. All are provided with the Charity Commission ‘Essential Trustee Guide’ and have access to funding for any training that they identified that they need.
## 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 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. During the 2022-23 year:
- Mr Roger Calverley is also a trustee for Age UK, Hillingdon, Harrow and Brent.
- Ms Hardeep Jhutty is also a trustee for Carers Trust Hillingdon.
- Ms Margaret Roberts is also a trustee for Harlington Hospice.
- Mr Jonathan Say is also a trustee for DASH.
- The appointment of a trustee representative for the West London Minds collaborative is currently underway.
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 Age UK Hillingdon, Harrow & Brent, Harlington Hospice, DASH, West London Minds and Carers Trust Hillingdon. 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.
## 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:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP.
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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3ST NWL (formerly H4All) CIO Trustees’ annual report For the year ended 31 March 2023
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.
## e) Auditor
Sayer Vincent LLP was appointed as the charity's auditor in 2021 and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been approved by the trustees and signed on their behalf by:
Sally Chandler Trustee
Date: 26 January 2024
17
Independent auditor’s report To the members of 3ST NWL (formerly H4All) CIO
Independent auditor’s report to the trustees of 3ST NWL (formerly H4All) CIO.
## Opinion
We have audited the financial statements of 3ST NWL (formerly H4All) CIO (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:
- Give a true and fair view of the state of the charity’s affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Charities Act 2011
## 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 3ST NWL (formerly H4All) CIO’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.
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Independent auditor’s report To the members of 3ST NWL (formerly H4All) CIO
## 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 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:
- The information given in the trustees’ annual report is inconsistent in any material respect with the financial statements;
- Sufficient accounting records have not been kept; or
- The financial statements are not in agreement with the accounting records and returns; or
- We have not received all the information and explanations we require for our audit
## 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
19
Independent auditor’s report To the members of 3ST NWL (formerly H4All) CIO
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but 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:
- We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
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
20
Independent auditor’s report To the members of 3ST NWL (formerly H4All) CIO
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 2024
Sayer Vincent LLP, Statutory Auditor
Invicta House, 110 Golden Lane, LONDON, EC1Y 0TG
Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006
21
## 3ST NWL (formerly H4All) CIO
## Statement of financial activities
For the year ended 31 March 2023
|3ST NWL (formerly H4All) CIO
Statement of financial activities
For theyear ended 31 March 2023||||||||
|---|---|---|---|---|---|---|---|
|||||2023|||2022|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||Note|£|£|£|£|£|£|
|Income from:||||||||
|Charitable activities||||||||
|Health & Wellbeing Services|2|1,723,397|21,887|1,745,284|1,473,175|-|1,473,175|
|3rd Sector development (Hillingdon)|2|70,000|75,486|145,486|54,606|163,229|217,835|
|Key House trading|2|31,123|-|31,123|35,570|-|35,570|
|Other trading activities||5,190|-|5,190|4,661|-|4,661|
|Voluntary income||-|-|-|264|3,179|3,443|
|Total income||1,829,710|97,373|1,927,083|1,568,276|166,408|1,734,684|
|Expenditure on:||||||||
|Charitable activities||||||||
|Health & Wellbeing Services|3|1,244,878|21,887|1,266,765|1,265,630|428|1,266,059|
|3rd Sector development (Hillingdon)|3|315,938|73,836|389,774|1,484|192,560|194,044|
|Key House trading|3|48,785|34,613|83,398|53,320|32,962|86,281|
|Total expenditure||1,609,602|130,335|1,739,937|1,320,434|225,950|1,546,384|
|Net movement in funds|4|220,108|(32,963)|187,146|247,842|(59,542)|188,300|
|Reconciliation of funds:||||||||
|Total funds brought forward||416,940|2,044,260|2,461,200|169,098|2,103,802|2,272,900|
|Total funds carried forward||637,048|2,011,297|2,648,345|416,940|2,044,260|2,461,200|
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.
22
3ST NWL (formerly H4All) CIO
## Balance sheet
## As at 31 March 2023
|As at 31 March 2023|||||
|---|---|---|---|---|
|Note
Fixed assets:
9
Current assets:
10
Liabilities:
11
14a
Total unrestricted funds
Cash at bank and in hand
Tangible assets
Debtors
Restricted income funds
Unrestricted income funds:
Net current assets
Total net assets
General funds
Total charity funds
The funds of the charity:
Creditors: amounts falling due within one year|£
590,115
667,809|2023
£
1,968,558|£
1,022,262
415,579|2022
£
2,003,544|
|||1,968,558
679,787||2,003,544
457,656|
||1,257,923
(578,136)||1,437,841
(980,185)||
||637,048||416,940||
|||2,648,345||2,461,200|
|||2,011,297
637,048||2,044,260
416,940|
||||||
|||2,648,345||2,461,200|
Approved by the trustees on 26 January 2024 and signed on their behalf by
Sally Chandler Trustee
23
3ST NWL (formerly H4All) CIO
## Statement of cash flows
## For the year ended 31 March 2023
|For the year ended 31 March 2023|||||
|---|---|---|---|---|
|Note
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
Decrease /(Increase) in debtors
(Decrease) /Increase in creditors
Net income for the reporting period
(as per the statement of financial activities)
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|£
£
187,146
34,986
432,147
(402,049)
252,231
-
252,231
252,231
415,579
667,809
At 1 April
2022
Cash flows
£
£
415,579
252,231
415,579
252,231
2023||£
£
188,300
35,483
(718,103)
490,325
(3,995)
-
-
(3,995)
419,574
415,579
Other non-
cash changes
At 31 March
2023
£
£
-
667,809
-
667,809
2022||
|||252,231
252,231||(3,995)
-|
||At 1 April
2022
£
415,579||Other non-
cash changes
£
-||
|||252,231
415,579||(3,995)
419,574|
|||667,809||415,579|
|||Cash flows
£
252,231||At 31 March
2023
£
667,809|
||415,579|252,231|-|667,809|
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3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 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
- Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
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:
- Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
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3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 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. The cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the basis of staff time attributable to each activity, as follows:.
- 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
3ST NWL (formerly H4All) CIO
## Notes to the financial statements
## For the year ended 31 March 2023
|3ST NWL (formerly H4All) CIO
For the year ended 31 March 2023
Notes to the financial statements|||||||
|---|---|---|---|---|---|---|
|2
Hillingdon Health and Care Partners
London Borough of Hillingdon
Primary Care Trusts Hounslow
The Confederation, Hillingdon CIC
Greater London Authority
Sub-total for Health & Wellbeing Services
City Bridge Trust
London Borough of Hillingdon
LHC London Community
NHS Hillingdon Clinical Commission Group
CNOOC
Sub-total for 3rd Sector development
Rental income
Sub-total for Key House Trading
Total income from charitable activities
Income from charitable activities
NHS North West London CCG|Unrestricted
£
560,420
973,188
23,333
77,800
88,656|£
-
21,887
-
-
-
-
Restricted|2023
Total
£
560,420
21,887
973,188
23,333
77,800
88,656|Unrestricted
£
436,390
846,299
160,070
6,668
23,748|£
-
-
-
-
-
Restricted|2022
Total
£
436,390
846,299
160,070
6,668
23,748|
||1,723,397
-
70,000
-
-
-|21,887
11,350
62,486
-
-
1,650|1,745,284
11,350
132,486
-
-
1,650|1,473,175
-
54,606
-
-|-
112,200
40,000
-
-
11,029|1,473,175
112,200
94,606
-
-
11,029
217,835
35,570|
||70,000
31,123|75,486
-|145,486
31,123
31,123|54,606
35,570|163,229
-||
||31,123|-||35,570|-|35,570|
||1,824,520|97,373|1,921,893|1,563,351|163,229|1,726,580|
27
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 3a Analysis of expenditure (current year)
|NWL (formerly H4All) CIO
es to the financial statements
the year ended 31 March 2023
Analysis of expenditure (current|year)|year)|year)|||||
|---|---|---|---|---|---|---|---|
|Staff costs (Note 5)
Age UK HHB Hospital Services
Other staff costs
Office costs
Other costs
Direct project costs
Advertising and Marketing
Audit & Accountancy
Legal Fees
Bank Fees
Consulting
Depreciation
IT Software & Support
Insurance
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022|Charitable activities|||Governance
costs
£
-
-
-
-
126
-
-
12,000
-
-
-
-
-
-|Support
costs
£
15,082
240
17,221
6,775
5,589
1,127
-
-
-
461
-
944
2,157
5,824|2023
Total
£
968,603
407,308
80,504
66,033
46,644
86,727
355
12,000
10,538
352
-
34,986
20,061
5,824|2022
Total
£
930,670
301,478
73,421
46,000
7,254
97,286
2,327
13,587
-
514
13,081
35,483
20,890
4,393|
||Health &
Wellbeing
Services
£
706,803
407,068
49,289
16,176
3,567
16,952
-
-
-
-
-
-
10,172
-|3rd Sector
Development
£
231,510
-
13,045
12,771
36,524
68,593
355
-
9,170
-
-
-
7,674
-|Key House
Trading
£
15,208
-
950
30,312
839
55
-
-
1,368
(108)
-
34,043
57
-|||||
||1,210,027
46,551
10,186|379,641
8,313
1,819|82,723
555
121|12,126
-
(12,126)|55,419
(55,419)
-|1,739,936
-
-|1,546,384|
||1,266,765|389,774|83,398|-|-|1,739,936|1,546,384|
||1,266,059|194,044|86,281|-|-|||
28
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 3b Analysis of expenditure (prior year)
|Staff costs (Note 6)
Age UK HHB Hospital Services
Other staff costs
Office costs
Other costs
Direct project costs
Advertising and Marketing
Audit & Accountancy
Bank Fees
Consulting
Depreciation
IT Software & Support
Insurance
Support costs
Governance costs
Total expenditure 2022|Charitable activities|Charitable activities|Charitable activities|Governance
costs
£
-
-
-
-
610
-
-
13,587
-
1,131
-
-
-|Support
costs
£
22,583
-
1,590
6,797
1,139
-
42
514
-
1,440
4,433
4,393|2022
Total
£
930,670
301,478
73,421
45,999
7,254
97,286
2,327
13,587
514
13,081
35,483
20,890
4,393|
|---|---|---|---|---|---|---|
||Health &
Wellbeing
Services
£
762,669
301,478
59,800
8,261
5,154
63,056
2,285
-
-
2,200
-
12,217
-|3rd Sector
Development
£
124,426
-
11,450
1,109
100
34,230
-
-
-
9,750
-
4,240
-|Key House
Trading
£
20,992
-
581
29,833
251
-
-
-
-
-
34,043
-
-||||
||1,217,121
36,062
12,876|185,305
6,440
2,299|85,699
429
153|15,328
-
(15,328)|42,931
(42,931)
-|1,546,384
-
-|
||1,266,059|194,044|86,281|-|-|1,546,384|
29
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 4 Net movement in funds
This is stated after charging / (crediting):
|e year ended 31 March 2023
to the financial statements
Net movement in funds
This is stated after charging / (crediting):|||
|---|---|---|
||2023|2022|
||£|£|
|Depreciation|34,986|35,483|
|Auditor's remuneration (excluding VAT):|||
|Audit|9,500|7,900|
5 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:|||
|---|---|---|
|Salaries and wages
Social Security costs
Seconded staff costs|2023
£
-
-
968,603|2022
£
4,306
472
925,892|
||968,603|930,670|
No employee earned more than £60,000 during the year (2022: nil).
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £171,082 (2022: £119,101).
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil). Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £0 (2022: £0).
## 6 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was 35 (2022: 37).
## 7 Related party transactions
There are no related party transactions to disclose for 2023 (2022: 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
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 8 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## 9 Tangible fixed assets
|Tangible fixed assets|||||
|---|---|---|---|---|
|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
Depreciation
|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|
||98,888
32,963
-|5,662
2,024
-|15,533
-
-|120,083
34,986
-|
||131,851|7,686|15,533|155,069|
||1,968,149|409|-|1,968,558|
||2,001,112|2,432|-|2,003,544|
Land valued at £451,870 is included within freehold property and not depreciated.
All of the above assets are used for charitable purposes.
## 10 Debtors
|Debtors|||
|---|---|---|
|Deferred income (note 12)
Trade creditors
Other creditors
Accruals
Trade debtors
Other debtors
Accrued Income
Prepayments
Creditors: amounts falling due within one year|2023
£
-
561,023
14,499
14,593|2022
£
-
1,016,439
5,823
-|
||590,115|1,022,262|
||2023
£
103,735
12,488
168,444
293,469|2022
£
34,588
47,846
574,647
323,104|
||578,136|980,185|
11 Creditors: amounts falling due within one year
31
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 12 Deferred income
Deferred income comprises of income received in advance of delivery.
|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|2023
£
323,104
323,104
293,469|2022
£
35,237
(35,237)
323,104|
||293,469|323,104|
## 13a Analysis of net assets between funds (current year)
|Analysis of net assets between funds (current year)|||||
|---|---|---|---|---|
|Net assets at 31 March 2022
Tangible fixed assets
Net current assets
Net assets at 31 March 2023
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets|General
unrestricted
£
409
636,640|Designated
£
-
-|Restricted
£
1,968,150
43,147|Total
funds
£
1,968,558
679,787|
||637,048|-|2,011,297|2,648,345|
||General
unrestricted
£
2,431
414,509|Designated
£
-
-|Restricted
£
2,001,113
43,147|Total
funds
£
2,003,544
136,361|
||416,940|-|2,044,260|2,461,200|
## 13b Analysis of net assets between funds (prior year)
32
3ST NWL (formerly H4All) CIO
## Notes to the financial statements
## For the year ended 31 March 2023
## 14a Movements in funds (current year)
|e year ended 31 March 2023
to the financial statements
Movements in funds (current year)||||||
|---|---|---|---|---|---|
|Restricted funds:
Health & Wellbeing Services
Total restricted funds
General funds
Total funds
Key House
Donations
NHS NW London CCG
LHC Community Benefit Fund
London Borough of Hillingdon
City Bridge Trust
CNOOC
Total unrestricted funds
3rd Sector Development
London Borough of Hillingdon
Key House|At 1 April
2022
£
-
-
-
40,396
2,751
2,001,113
2,044,260|Income &
gains
£
21,887
62,486
11,350
-
1,650
-
-
97,373|Expenditure
& losses
£
(21,887)
(62,486)
(11,350)
.
(1,650)
-
(32,963)
(130,335)|Transfers
£
-
-
-
-|At 31 March
2023
£
-
-
-
-
-
40,396
-
2,751
1,968,150
2,011,297|
||416,940|1,829,710|(1,609,602)|-|637,048|
||416,940|1,829,710|(1,609,602)|-|637,048|
||2,461,200|1,927,083|(1,739,937)|-|2,648,345|
The narrative to explain the purpose of each fund is given at the foot of the note below.
## 14b Movements in funds (prior year)
|Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|Total restricted funds
General funds
London Borough of Hillingdon
CNOOC
Donations
Key House
Key House
Total unrestricted funds
Total funds
3rd Sector Development
Restricted funds:
City Bridge Trust
NHS NW London CCG
LHC Community Benefit Fund|At 31 March
2021
£
8,627
-
10,500
50,600
-
2,034,075|Income &
gains
£
40,000
112,200
-
-
11,029
3,179
-|Expenditure
& losses
£
(48,627)
(112,200)
(10,500)
(10,204)
(11,029)
(428)
(32,962)|Transfers
£
-
-
-
-|At 31 March
2022
£
-
-
-
40,396
-
2,751
2,001,113
-|
||2,103,802|166,408|(225,950)|-|2,044,260|
||169,098|1,568,276|(1,320,434)|-|416,940|
||169,098|1,568,276|(1,320,434)|-|416,940|
||2,272,900|1,734,684|(1,546,384)|-|2,461,200|
33
3ST NWL (formerly H4All) CIO
Notes to the financial statements
## For the year ended 31 March 2023
## 14 Movements in funds (continued)
Purposes of restricted funds
- 3rd Sector Development
- City Bridge Trust
- To further develop the collaboration of 3rd sector Health & Wellbeing partners in Hillingdon, improving support for local residents.
- China National Offshore Oil Corporation (CNOOC)
To support contact with local residents during the pandemic
- London Borough of Hillingdon
To provide Dementia Befriending programme in Hillingdon.
- LHC Community Benefit Fund
To support the development of small 3rd sector organisations.
- NHS NW London CCG (was NHS Hillingdon CCG)
To scope the role of the Health & Wellbeing 3rd sector providers across North West London.
## Voluntary donations
Restricted for supporting local residents suffering economic hardship
## Key House
Acquisition of a Hillingdon property that provides low cost accommodation for 3rd sector organisations, for the benefit of Hillingdon residents.
34