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2024-12-31-accounts

Registered Charity Number: 1189412 Company Number: CE021793

Macmillan Caring Locally

A Charitable Incorporated Organisation Trustees’ Report and Financial Statements For the year ended 31 December 2024

Registered Office:

Christchurch Hospital Fairmile Road Christchurch Dorset BH23 2JX (01202) 477628

Macmillan Caring Locally Annual Report 2024

Table of Contents

Reference and Administrative Details ................................................................................................... 3 About Us .............................................................................................................................................. 4-7 Our history .......................................................................................................................................... 4 What we do now ................................................................................................................................. 4 What we want to do ............................................................................................................................ 7 Chairman’s Statement ............................................................................................................................ 8 Trustees’ Report ................................................................................................................................ 9-14 Clinical services ................................................................................................................................... 9 Fundraising .......................................................................................................................................... 9 Volunteering ...................................................................................................................................... 10 Financial review................................................................................................................................. 11 Structure, governance and management ......................................................................................... 13 Disclosure of information to auditor ................................................................................................. 14 Responsibilities of the Directors and Trustees .................................................................................. 15 Independent Auditors’ Report ........................................................................................................ 16-19 Statement of Financial Activities .................................................................................................... 20-21 Balance Sheet ....................................................................................................................................... 22 Statement of Cash Flows ...................................................................................................................... 23 Notes to the Financial Statements .................................................................................................. 24-31

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Macmillan Caring Locally Annual Report 2024

Reference and Administrative Details

Legal Status

Macmillan Caring Locally was set up by Trust Deed dated 26 July 1974 as Macmillan Cancer Trust, registered with the Charity Commission under registration number 268218. With consent of the Charity Commission, the name was changed to Macmillan Caring Locally on 29 September 2009. On 11 May 2020 the charity converted to a CIO under registration number 1189412. On 1 January 2022 the old charity’s reserves (excluding the leasehold) were transferred into the CIO.

Charity Details

Charity Registration Number: 1189412 Company Number: CE021793 Registered Office: Christchurch Hospital, Fairmile Road, Christchurch, BH23 2JX

Board of Trustees

Mr ME Emsley (Chairman) Dr AE Hickish
Mrs A Allen(appointed 16 May24) Dr KL Rees(appointed 16 May24)
Mrs SM Collins(resigned 1 July24) Mr PJ West(appointed 16 May24)
Mr J Harvey Mr K Wilkinson

Leadership Team

Mr NSC Williams – Trust Secretary Mrs A Anderson ACA – Financial Controller Mrs LC Sharp – Fundraising Director

Auditors: Solicitors: Bankers: PKF Francis Clark Steele Raymond LLP HSBC Towngate House Richmond Point 62 Commercial Road 2-8 Parkstone Road 43 Richmond Hill Bournemouth Poole Bournemouth BH2 5LR BH15 2PW BH2 6LR

Investment Managers:

CCLA One Angel Lane London EC4R 3AB

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Macmillan Caring Locally Annual Report 2024

About Us

Our history

Formed in 1974, our main objective in our Trust Deed remains “the relief of people suffering from cancer or a life limiting illness or condition”.

Since formation, funds have been provided in full/part for the construction of:

In 1986 Albany Lodge in Bournemouth was purchased to provide holiday accommodation for cancer patients and carers. In 2011 the provision was updated and The Grove, a 30-bed hotel in Bournemouth was purchased. After refurbishment, it opened in 2012, trading until March 2020 when it closed due to the Covid pandemic. In 2021, after unsuccessful attempts to sell the remaining lease, it reopened with a management fee being paid to the charity.

The Macmillan Unit at Christchurch Hospital is an NHS specialist palliative care unit and hospice for patients in South East Dorset and South West Hampshire. The charity, Macmillan Caring Locally works in partnership with University Hospitals Dorset (UHD) NHS Foundation Trust to provide the services at the Macmillan Unit and in our community.

What we do now

The charity has 9 staff members with a full time equivalent of 7.2. The main functions of the charity team are to fundraise or to provide administrative and finance support. One member of staff directly works with patients to provide advice on welfare benefits and another works within the aromatherapy team. The focus for fundraising is to raise about £1.8m annually to support the costs for the service delivery teams shown below. The £1.8m is principally NHS staffing costs.

Our wards at the Christchurch Macmillan Unit can accommodate 16 patients. There are 5 private rooms and a guest bedroom. Patients are admitted to the unit for many reasons including a short stay to adjust medication or for the final days and hours of life. Whatever the reason, we are there to care for them and their families in the best way possible. We care for cancer patients and those with life limiting illnesses such as Motor Neurone Disease or COPD.

Many other patients are cared for in the community or at home. The teams continue to see an increased number of patients as shown in the clinical review on page 9.

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Macmillan Caring Locally Annual Report 2024

Service delivery teams where funding is provided by the Charity :

Hospital palliative care services

The Macmillan Unit is part of the wider palliative care service at UHD.

Community specialist palliative care nurses

12 specialist nurses are based in the Mac Unit and a team at UHD Bournemouth. Care is provided for patients in the unit or those wishing to stay at home. By providing support, care and medication, patients can remain comfortable whilst maintaining some independence.

Macmillan rehabilitation team

Physiotherapists, occupational therapists, and support workers help patients, both in the unit and at home, to improve their mobility, maintain their independence and feel more comfortable.

Family support team

The team of trained professionals from all different background including nursing, social work, counselling, and specialist volunteers provide flexible support to patients and families.

Chaplain

Aromatherapy team

The chapel provides a haven of peace within Christchurch Hospital for all denominations, races and creeds.

Aromatherapy helps lift the mood of patients and improve wellbeing.

Welfare benefits advice

Living with a life limiting illness can lead to financial hardship. The advisors can provide help on finances, assisting with applications for grants and benefits that patients are entitled to.

Hospice at Home team

This team of nurses and support care workers provide high quality nursing care and support for patients and families at home giving patients choice around their preferred place of care at the end of life.

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Macmillan Caring Locally Annual Report 2024

Hospice at Home (H@H)

The primary aim of the H@H service is to enable patients with complex needs to die at home if it is their preferred place of care - giving them a choice and a voice about their care. The team provides care over a 24-7, 365 days a year. This care is hands-on and focused on complex palliative patients in the last 4 weeks of their life. The service was started in April 2022, initially operating during daytime hours, and expanded in January 2023 to provide a 24-hour service. In 2024 there were 181 referrals.

Care is also provided to some patients who are awaiting and require admission to the inpatient unit or to prevent hospital admission (crisis) pending alternative support being provided.

H@H aim to accelerate hospital or hospice discharge to enable someone who is imminently dying to get home and be cared for in their preferred place of care at the end of life.

The H@H team is small with a total of 11 full and part time staff. The caseload is fast moving and can be intense supporting patients and families/carers. Throughout emotional and psychological support is provided to the patient and families. Staff allow time to listen and gain understanding to all involved and their individual needs.

Education

Since the merger of the local hospitals to form University Hospitals Dorset NHS Foundation Trust, the education teams at the Macmillan Unit and Forest Holme have been working closely together to provide education for healthcare professionals in our area. We have had a wide range of attendees including Healthcare Assistants, Advances Nurse Practitioners, GPS and Paramedics as well as Physio and Occupational Therapists.

During 2024, the following courses were facilitated by our clinical team:

Delegate feedback rated the courses as:

Good 5% Very good 24% Excellent 71%

Feedback from delegates has been very strong again this year. Some delegates are new into the field of palliative care whilst others attend our courses to refresh their knowledge. Feedback shows that they go away feeling enthusiastic and keen to continue providing good quality palliative care. In response to feedback from 2023, the venue was changed to AFC Bournemouth Vitality Stadium. Facilities there suit our presentation and education style and we look forward to working with them again in 2025.

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Macmillan Caring Locally Annual Report 2024

What we want to do

Fundraising

2024 was the celebration of our 50[th] year of service to our community and represented a bumper year of fundraising. In 2025, we want to build on both the success of association with our 2024 Golden Partners and continue to engage our wonderful team of volunteers in our community fundraising. The charity recruited a team of over 50 volunteers to help at the fundraising events and without this wonderful team, the range and diversity of community events would not be possible.

The charity ended its association with the Emporium in 2024 as it had the opportunity to work in partnership with Boscombe charity shop. Boscombe have undertaken to sell items and raise funds on our behalf and we look to continue this partnership in 2025.

Increase Awareness

We have set an ambitious goal for fundraising in 2025 and continue to work on our strategy for marketing the charity. We look to build on the publicity gained in 2024 through print, radio and television. Our animated film “What If”, created by a student from the Arts University, is an amazing addition to our fundraising resource and will feature in an appeal in 2025.

The charity has contributed to the Hospice UK legacy campaign which will promote legacy giving to hospices in national TV advertisements in 2025. In 2024, legacies represented 77% of the charity’s income and as such represent a vital source of funds to meet the cost of continuing services.

Rebuild the Macmillan Unit

We aspire to rebuild the hospice at Christchurch Hospital which is reaching the end of its serviceable life. Patient referrals to our service have significantly increased over the last five years. The existing unit was built in 1974 and is too small for the number of people under our care.

Designs for a new hospice were signed off in 2019, but the covid pandemic prevented progression. Since the pandemic, there has been a considerable increase in the costs of materials and labour. An initial £5m towards the rebuild was paid over to UHD in 2018 and the charity continues to receive some donations which are held in our restricted funds. £6k has been donated in 2024.

There are several plans being discussed, and costed, for the development of the next chapter of our hospice story. To ensure that the charity saves towards the objective of a new or refurbished unit, the Trustees have pledged to re-allocate funds from unrestricted funds towards this project. The Board have agreed to allocate surplus unrestricted funds over 5 years from 2023 to 2027. The reserves policy has been amended to reflect this decision as highlighted on Page 12. The effect of this change in reserves policy means that the charity has ringfenced £3,000,390 towards the capital project.

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Macmillan Caring Locally Annual Report 2024

Chairman’s Statement

On behalf of the Trustees of Macmillan Caring Locally (MCL), it is my privilege as Chairman to present the Annual Report for the financial year ending 31st December 2024.

This has of course been a significant year for MCL as it marked 50 years since the Trust was founded in 1974. We particularly remember this year our founder, Dr Ronald Fisher, Anaesthetist and hospital pioneer. This remarkable man, through his vast experience, was determined to set up a hospice on an NHS hospital campus. The Macmillan Unit was the result of Dr Fisher’s endeavours when it opened 24[th] February 1975 as the first hospice within the state system. He remained its director until retiring in 1982.

The Trust has recruited three new Trustees during the past year to ensure we maintain the necessary expertise in all the required areas. Whilst losing the considerable experience of Sheila Collins, who stepped aside in July after eight years valuable service, we feel that in Ann Allen, Karen Rees and Peter West (who has become Deputy Chairman) we have three real assets for the Charity going forward. We intend recruiting further new Trustees early in the New Year to cover for retirement of current long-serving Board members.

The fundraising effort to ensure this 50th Anniversary milestone was recognised throughout our community has been tremendous, spearheaded by the "Golden Partners" project. Over 50 volunteers were recruited to assist our Team at over 100 community fundraising events and their commitment and enthusiasm was magnificent.

Our long-time supporters also delivered with their ongoing significant contributions These included the Sarah Green Golf Tournament, the Beach Hut Cafe and the White Christmas Dip. We are so grateful to all our supporters for their generosity at a time when everyone is affected by increasing costs.

We continue to be frustrated that the rebuild cost of our new Mac Unit has risen to over £20m since the pandemic. For a small community charity this is a target that is almost impossible to reach. Our wonderful, hard-pressed staff continue to provide the best possible end of life care to our patients but the current building is looking a little tired. However, we are looking at several building options which could bring the total cost to within our fundraising reach.

I must at this juncture pay tribute to all our clinical teams at the Mac Unit, the UHD and in the Community and, of course, our many volunteers who support the work of Clinical staff.

As I said in my report last year, we remain hopeful that long -term funding of our Hospice at Home service (H@H) can be secured. This provides dedicated, tailored support by our nurses to patients under special palliative care who prefer to spend their final days in their home surroundings. Also, it frees up hospital beds. As well as securing its long-term future, we would also ultimately like to expand H@H more widely throughout our community.

The Trustees remain optimistic that with the continued support of our community, MCL will be around in a further 50 years providing the nursing care and expertise wherever it is called upon.

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Macmillan Caring Locally Annual Report 2024

Trustees’ Report

Clinical Services

The numbers of patients cared for by our services are as follows:

Statstc 2024 2023
Patients referred to the whole palliative care service 1607 1582
Patients admitted to Mac Unit 404 365
Community team visits
Hospice at Home visits		 2412
2734		 2258
2918
Community patient's average days in our care 78 83
Patients seen by the hospital palliative care team 797 778
Patients seen by end-of-life clinical nurse specialists 676 695

Fundraising

We have once again received incredible support from our major donors and special mention must go to the following:

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Macmillan Caring Locally Annual Report 2024

Whilst this highlights some of the larger donations to the charity this year, we are immensely proud and thankful for each of the individuals and organisations that have donated funds to us. We could not provide the services without your support.

This year, in celebration of our 50[th] birthday year we signed up 58 Golden (corporate) Partners who actively fundraised with us for the year. Special thanks go to Tuckton Tea Gardens, Select World Travel and The Captain’s Club. The charity’s own events have grown and grown, with a couple of record-breaking totals. Run Bournemouth raised over £20,000 and the Flutterby Ball £22,000.

Proactive trusts fundraising has not been a priority for our 50[th] birthday year. However, we applied and were successful in receiving several grants in 2024 as follows:

Volunteering

Throughout 2024, the Volunteers Service has continued to provide support to patients, carers, and bereaved family members both on the Macmillan Unit inpatient unit and in the local community.

With the recent merger of Bournemouth, Poole and Christchurch hospitals, it is an opportunity for our ward-based volunteers to integrate into the wider UHD Volunteers Service, accessing training, relevant clinical updates, HR support and policy guidance. However, they continue to be closely supported by the volunteer service at the Macmillan Unit, recognising that the specialist nature of their roles in an emotionally challenging environment require consistent support.

During 2024 the Macmillan Unit Volunteers service has been working more closely with the volunteer team at Forest Holme Hospice. Both teams received a specialist palliative care training session for volunteers, to ensure both volunteer teams across sites have updated and equitable training relevant to the hospice environment. This is in addition to UHD’s mandatory training modules, as it was recognised that hospice volunteers require enhanced knowledge around empathy and communication skills, emotional resilience and wellbeing, safeguarding and dealing with challenging and emotive end of life situations.

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Macmillan Caring Locally Annual Report 2024

We have also seen the launch of the Patient Experience project on the Macmillan Unit ward. This initiative, led by the NHS Southwest End of Life Network, involves collecting data about ‘What matters’ to patients whilst they are on the ward and what improvements can be made to their experience. Our volunteer End of Life Companions have been trained to conduct these simple surveys with our ward patients using iPads, and are making a significant impact with hearing what is important to our patients as part of palliative care service evaluation in the Southwest region.

To increase engagement with supporters in our community, in 2024, the charity developed its own volunteer recruitment and management processes. This is a separate group to our Macmillan Unit ward volunteers and is ideal for those who wish to help us with fundraising and community events. A few of our ward volunteers have dual roles as charity volunteers.

Our new volunteer team have assisted at a variety of events during the year including our car boot sale, Summer Fete, Light Up The Sky, and our Flutterby Ball. They have also assisted us in attending supporter events, doing talks about the charity to local groups, and distributing collecting tins and leaflets.

Our 50[th] anniversary year was a huge success, and we are very grateful to all our charity and ward volunteers for their hard work, compassion and dedication.

This year, 3 of our volunteers – Cris Harrison (charity), Viv Owen (admin support for the Patient and Family Support Team) and Evelyn Wade (MMU ward support) were recognised for their contributions by Room to Reward.

Our current active ward volunteer numbers are as follows:

In 2024, these volunteers have provided 2448.5 hours.

The charity’s new recruited volunteer team has assisted at all the major fundraising activities and 168 volunteers have been used at events, providing about 408 hours to the MCL team.

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Macmillan Caring Locally Annual Report 2024

Financial Review

Income for the year ended 31 December 2024 was £4,344,634, an increase of £1,722,095 from the previous year, largely attributable to an increase in legacies of £1,640,666. 2024 was an exceptional year for the charity with several very significant legacies whereas 2023 legacy income was at the more normal level.

Donations to the charity in our 50[th] year, together with the top-up from gift aid, have exceeded our budgeted expectations, being £10,663 more than a very ambitious target set for the year. The fundraising team and all our volunteers have worked hard to make this happen. The importance of hospice care to the local community continues to be reflected in the support of loyal donors, fundraisers and customers. However, by their very nature, these income streams do fluctuate.

Costs year on year are relatively stable and reasonably predictable.

The cash flow statement shows a net cash inflow of £2,239,845 compared to a net cash inflow of £620,060 in 2023. The charity has capitalised on the higher interest rates available to savers and increased the amount of investment income from £62,127 in 2023 to £168,755 in 2024. The charity has pursued a much more active investment strategy in 2024, seeking to diversify investments whilst still choosing secure financial institutions to limit risk.

The surplus for 2024 is £2,065,229 compared to the previous year where the surplus was £348,166. The charity is looking to the future and is conscious that the ambition to rebuild the Macmillan Unit at Christchurch has become more expensive. The Board decided to designate surpluses arising from 2023 to 2027, as funds specifically targeted for the rebuild project. Therefore, at the 2024 year-end £2,393,437 has been transferred from general unrestricted funds to designated funds to enable this project to commence in a reasonable timeframe. Added to the £5m already handed over to UHD and the £606,953 held in restricted funds, raised specifically from the Brick-by-Brick capital appeal, there is now just over £8m saved towards this project.

Reserves policy

Our reserves policy is to hold unrestricted free reserves to cover 12 months of operating costs. This policy is considered sufficient having taken into account the variable nature of legacies. This means that the charity has to keep in hand about £2m of cash on relatively short-term deposit. As at 31[st] December, the charity has £3,410,502 in unrestricted free reserves which meets our required reserves policy of 12 months of expenditure.

The Board has taken a decision to move reserves from unrestricted to designated at the end of 2024. £2,393,437 reserves have been transferred. This is to support the capital project to rebuild and/or refurbish the Macmillan Unit.

The Board of Trustees will continue to actively review the risks faced by the charity and discuss these in relation to our reserves level.

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Macmillan Caring Locally Annual Report 2024

Structure, Governance and Management

Macmillan Caring Locally’s governing document is a Trust Deed dated July 1974, as subsequently amended in 2018. Following receipt of professional advice and agreement by the Charity Commission, the Trust established a Charitable Incorporated Organisation (CIO) in May 2020. The assets and business of the Trust were transferred on 1 January 2022 and registered with the Charity Commission with registration number 1189412.

The Board

The Board currently comprises seven Trustees. A list of Trustees who have served during the year can be found on page 3 and further information about their backgrounds, experience and interests can be found on the Macmillan Caring Locally website.

In 2023, a review of the Board’s strengths and weaknesses was undertaken and an advertisement for new Trustees was developed. The Board conducted an interview process early in 2024 to widen the Board’s capacity and three new Trustees were recruited. Further recruitment will be undertaken in 2025 to address the issue of succession planning.

All Trustees give their time freely and no remuneration was paid during the year in respect of their position as Trustee.

Governance

The Board of Trustees are responsible for the overall strategy and policies of the charity and meet four to six times a year. Responsibility for the day-to-day management of the Trust is delegated to the Trust Secretary.

Trustees set the remuneration policy of the Trust annually considering matters such as performance, cost of living and charity market factors.

Trustees set the investment policy of the Trust in the context of the overall budget and reserves policy. Day-to-day management is delegated to the Financial Controller.

Trustees are encouraged to visit the Macmillan Unit regularly and to familiarise themselves with the work of the Trust, in addition to being informed by regular bulletins and updates. Briefings are given at all the Board meetings by the Leadership team, UHD consultants and staff and other advisors where necessary.

Trustees have carefully considered the fundraising activities of the charity and have made the decision to not employ external fundraisers. There is a small team of Trust employees who fundraise for the charity under the supervision of the Trust Secretary and Fundraising Director. Fundraising policies are monitored by the Trustees who would be briefed with reports on any complaints received and any actions taken. No complaints have been received to date.

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Macmillan Caring Locally Annual Report 2024

Public Benefit

Charity Trustees have a duty to carry out their charity’s purposes for the public benefit. The charity has undertaken, within its objects and purposes, and free of charge to users, the support of people with a diagnosis of cancer or a life limiting illness. This report has set out our activities during the year and further details can be found on our website www.macmillanlocal.org.

The Trustees are therefore satisfied the public benefit requirement is fulfilled.

Risk Management

The Trustees consider annually a statement of the major risks to which the charity is exposed and consider the actions to be taken in mitigation of these risks.

Disclosure of Information to Auditor

Each Trustee has taken the steps they ought to have taken as a Trustee to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information. The Trustees confirm there is no relevant information they know of and which they know the auditor is unaware.

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Macmillan Caring Locally Annual Report 2024

Responsibilities of the Directors and Trustees

The trustees (who are also the directors of Macmillan Caring Locally for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including its income and expenditure, of the charity for that year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 13[th] May 2025 and signed on its behalf by:

......................................... Mr ME Emsley Chairman

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Macmillan Caring Locally Annual Report 2024

Independent Auditor’s Report to the Members of Macmillan Caring Locally

Opinion

We have audited the financial statements of Macmillan Caring Locally (the 'charity') for the year ended 31 December 2024, 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 United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (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 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 the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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 trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

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Macmillan Caring Locally Annual Report 2024

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 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 on page 14), 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 responsibilities for the audit of the financial statements

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 P a g e | 17

Macmillan Caring Locally Annual Report 2024

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our audit planning we obtained an understanding of the legal and regulatory framework that is applicable to the Charity. We gained an understanding of the Charity and the sector in which the Charity operates as part of this assessment to identify the key laws and regulations affecting the Charity. As part of this, we reviewed the Charity's website for an indication of any regulations in place and discussed these with the relevant individuals responsible for compliance. The key regulations we identified were Charity legislation, health and safety regulations and breaches of The General Data Protection Regulation ("GDPR"). We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities Act 2011 and Charities SORP - FRS 102.

We discussed with management how the compliance with these laws and regulations is monitored and discussed policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the Charity complies with laws and regulations and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the Charity's ability to continue trading and the risk of material misstatement to the accounts.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

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Macmillan Caring Locally Annual Report 2024

A further description of our responsibilities is available on the Financial Reporting Council's website at: www.frc.org.uk/auditorresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. 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 charitable company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………

Daniel Tout FCA (Senior Statutory Auditor) For and on behalf of PKF Francis Clark, Statutory Auditor Towngate House 2-8 Parkstone Road Poole Dorset BH15 2PW

27 June 2025

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Macmillan Caring Locally Annual Report 2024

Statement of Financial Activities - Year Ended 31 December 2024

(Including Income and Expenditure Account)

Unrestricted
Restricted
Total
Total
funds
funds
2024
2023
Note £
£
£
£
Income and Endowments from:
Donatons and legacies
2		 4,029,473
20,780
4,050,253
2,409,587
Investment income
3		 168,755
-
168,755
62,127
Other income
4		 125,626
-
125,626
150,825
Total income
4,323,854
20,780
4,344,634
2,622,539
Expenditure on:
Raising funds
5		 (90,475)
(151)
(90,626)
(67,485)
Charitable actvites
6		 (2,208,714)
(731)
(2,209,445)
(2,235,964)
Total expenditure
(2,299,189)
(882)
(2,300,071)
(2,303,449)
Gains on investment
assets
12		 20,666
-
20,666
29,016
Net income
2,045,331
19,898
2,065,229
348,106
Net movement in funds
2,045,331
19,898
2,065,229
348,106
Reconciliaton of funds

Total funds brought
forward
16		 3,758,608
600,046
4,358,654
4,010,548
Total funds carried
forward
16
5,803,939
619,944
6,423,883
4,358,654

The notes on pages 24 to 31 form an integral part of these financial statements.

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Macmillan Caring Locally Annual Report 2024

Statement of Financial Activities - Year Ended 31 December 2024

(Including Income and Expenditure Account)

Unrestricted
Restricted
Total
funds
funds
2023
Note £
£
£
Income and Endowments from:
Donatons and legacies
2		 2,390,442
19,145
2,409,587
Investment income
3		 62,127
-
62,127
Other income
4		 145,111
5,714
150,825
Total income
2,597,680
24,859
2,622,539
Expenditure on:
Raising funds
5		 (67,230)
(255)
(67,485)
Charitable actvites
6		 (2,233,972)
(1,992)
(2,235,964)
Total expenditure
(2,301,202)
(2,247)
(2,303,449)
Gains on investment assets
12
29,016
-
29,016
Net income
325,494
22,612
348,106
Net movement in funds
325,494
22,612
348,106
Reconciliaton of funds

Total funds brought forward
16
3,433,114
577,434
4,010,548
Total funds carried forward
16
3,758,608
600,046
4,358,654

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 16.

The notes on pages 24 to 31 form an integral part of these financial statements.

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Macmillan Caring Locally Annual Report 2024

Balance Sheet as at 31 December 2024

(Registration number: CE021793)

2024
£
2023
£
799,682
779,016
779,016
309,236
679,547
5,477,289
3,237,444
5,786,525
3,916,991
(162,324)
(337,353)
5,624,201
3,579,638
6,423,883
4,358,654
619,944
600,046
5,803,939
3,758,608
6,423,883
4,358,654
Note
Fixed assets
Investments
12
Total fxed assets
Current assets
Debtors
13
Cash at bank and in hand
Total current assets
Creditors: Amounts falling due within oneyear
14
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
16

The financial statements on pages 20 to 31were approved by the trustees, and authorised for issue on 13[th] May 2025 and signed on their behalf by:

......................................... Mr M E Emsley Chairman

The notes on pages 24 to 31 form an integral part of these financial statements.

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Macmillan Caring Locally Annual Report 2024

Statement of Cash Flows for the Year Ended 31 December 2024

2024
£
2023
£
2,065,229
348,106
(168,755)
(62,127)
1,896,474
285,979
370,311
1,262,864
(175,029)
(211,894)
2,091,756
1,336,949
168,755
62,127
-
(750,000)
(20,666)
(29,016)
148,098
(716,889)
2,239,845
620,060
3,237,444
2,617,384
5,477,289
3,237,444
Note
Cash fows from operatng actvites
Net cash income
Adjustments to cash fows from non-cash items
Investment income
3
Working capital adjustments
Decrease/(increase) in debtors
13
(Decrease)/increase in creditors
14
Net cash fows from operatng actvites
Cash fows from investng actvites
Interest receivable and similar income
3
Purchase of investments
12
Revaluaton of investments
12
Net cash fows from investngactvites
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 24 to 31 form an integral part of these financial statements.

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Macmillan Caring Locally Annual Report 2024

Notes to the Financial Statements – Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Macmillan Caring Locally meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets.

Disclosure of long or short period

As disclosed in note 5 the assets and liabilities of Macmillan Caring Locally (charity) were transferred to Macmillan Caring Locally (CIO) on 1 January 2022. The comparative period financial statements cover a period of 16 months as the year-end was changed from August to December to align with the Macmillan Caring Locally (charity), the first 4 months of which were dormant.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. Where a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting year.

Legacy gifts are recognised on a case-by-case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Investment income

Investment income is recognised on a receivable basis.

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Macmillan Caring Locally Annual Report 2024

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting year, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer

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Macmillan Caring Locally Annual Report 2024

settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees’ discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post-retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior years.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 Income from donations and legacies

2
Income from donatons and legacies		 2
Income from donatons and legacies
Unrestricted funds
Restricted
Total
Total
General
funds
2024
2023
£
£
£
£
Donatons and
legacies;
Donatons to major
appeals -
5,780
5,780
19,145
Donatons from
individuals 654,400
-
654,400
618,870
Legacies 3,326,810
15,000
3,341,810
1,729,483
Gif aid reclaimed 48,263
-
48,263
42,089
4,029,473
20,780
4,050,253
2,409,587

3 Investment income

3
Investment income
Total
Total
2024
2023
£
£
Interest receivable and similar income;
Deposit interest 147,840
57,232
Dividends 20,915
4,895
168,755
62,127

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Macmillan Caring Locally Annual Report 2024

4 Other income

4
Other income
Unrestricted
funds
Restricted
Total
Total
General
funds
2024
2023
£
£
£
£
Grant income 21,800
-
21,800
52,932
Rental income 75,000
-
75,000
75,000
Educaton and courses 10,560
-
10,560
8,130
Other income 18,266
-
18,266
14,763
125,626
-
125,626
150,825

5 Expenditure on raising funds

5
Expenditure on raising funds
Total
Total
2024
2023
Costs of trading actvites: £
£
Property rental income costs 37,042
37,042
Costs of Emporium 486
1,604
Fundraising and bank fees and charges (In 2024 £151
from Restricted funds) 13,176
10,633
Direct fundraisingcosts 39,922
18,206
90,626
67,485

6 Expenditure on charitable activities

2024 2023
£ £
Staf costs 330,006 315,687
Grove expenses 25,020 19,072
Garden 1,752 1,671
Equipment costs including repairs 13,685 13,526
Professional fees 30,569 24,356
Patents expenses 61,658 63,113
Volunteers travelling 1,241 2,216
Contributon to UHD salaries for Macmillan Unit
and palliatve care services 1,680,431 1,730,580
Staf travelling 2,778 2,274
Ofce and statonery 8,822 12,743
Telephone 3,858 3,716
Subscriptons 6,822 3,958
Training costs (In 2024 £731 from Restricted funds) 10,611 16,447
Insurance 6,399 5,470

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Macmillan Caring Locally Annual Report 2024

Sundry expenses 9,379
6,877
Governance costs – Note 7 16,414
14,258
2,209,445
2,235,964

7 Analysis of governance costs

7
Analysis of governance costs
2024
2023
£
£
Audit fees
Audit of the fnancial statements 16,414
14,100
Other feespaid to auditors -
158
16,414
14,258

8 Net incoming/outgoing resources

Net incoming/outgoing resources for the year include:

Net incoming/outgoing resources for the year include:
2024 2023
£ £
Audit fees 16,414 14,100
Other non-audit services - 158

9 Trustees’ remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
2024
2023
£
£
Staf costs during the year were:
Wages and salaries 279,728
269,289
Social security costs 22,305
20,548
Pension costs 27,973
25,850
330,006
315,687

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:

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Macmillan Caring Locally Annual Report 2024

2024
2023
No
No
Charitable actvites 9
9

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £ (2023 - £64,257).

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Fixed asset investments

12
Fixed asset investments
Listed
Total
investments
£
Market value as at 1 January 2024 -
-
Additons at cost 779,016
779,016
Change in value in theyear 20,666
20,666
Market value at 31 December 2024 779,682
779,682
Historical cost at 31 December 2024 750,000
750,000

13 Debtors

13
Debtors
2024 2023
£ £
Trade debtors 301,421 671,742
Prepayments 7,815 7,805
309,236 679,547

14 Creditors: amounts falling due within one year

14
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors 14,004
3,920
Other taxaton and social security -
6,542
Other creditors 119,342
82,300
Pension scheme creditor 2,662
2,601
Accruals 26,316
241,990
162,324
337,353

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Macmillan Caring Locally Annual Report 2024

15 Commitments

Other financial commitments

As shown in note 18, the Trust has commitments to University Hospitals Dorset (UHD) for staff costs under existing agreements. Discussions are taking place with UHD regarding future financial contributions to staff, services and the rebuilding of the Unit.

16
Funds
Balance at 1
Incoming
Resources
Gains on
Balance at
31
December
January 2024
resources
expended
investments
Transfer
2024
£
£
£
£
£
£
Unrestricted funds
General
3,758,608
4,323,854
(2,299,189)
20,666
(2,393,437)
3,410,502
Designated
-
-
-
-
2,393,437
2,393,437
Restricted funds
600,046
20,780
(882)
-
-
619,944
Total funds
4,358,654
4,344,634
(2,300,071)
20,666
-
6,423,883
Balance at 1
January 2023
£
Incoming
resources
£
Resources
expended
£
Gains on
investments
£
Balance at 31
December
2023
£
3,433,114
2,597,680
(2,301,202)
29,016
3,758,608
577,434
24,859
(2,247)
-
600,046
4,010,548
2,622,539
(2,303,449)
29,016
4,358,654
Unrestricted funds
General
Restricted funds
Total funds

The specific purposes for which the funds are to be applied are as follows:

Designated Unrestricted funds are to be used for the project to refurbish or rebuild the Macmillan Unit. The Board has committed to move surpluses, if they arise, from General Unrestricted to Designated funds for the 5 years from 2023 to 2027 in order to specifically fund this project.

Restricted funds are for 2 purposes. The Brick-by-Brick capital appeal for the update to the hospice facility at Christchurch Hospital has £606,953 net donations as at 31 December 2024.

Additionally, in restricted funds there is money received from specific training grants. £12,991 remains unspent as at 31 December 2024.

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Macmillan Caring Locally Annual Report 2024

17 Analysis of net assets between funds

17
Analysis of net assets between funds
Total funds at
Unrestricted
Restricted
31 December
funds
funds
2024
£
£
£
Fixed asset investments 799,682
-
799,682
Current assets 5,166,581
619,944
5,786,525
Current liabilites (162,324)
-
(162,324)
Total net assets
5,803,939
619,944
6,423,883
Unrestricted
Total funds at
funds
Restricted
31 December
General
funds
2023
£
£
£
Fixed asset investments 779,016
-
779,016
Current assets 3,316,945
600,046
3,916,991
Current liabilites (337,353)
-
(337,353)
Total net assets
3,758,608
600,046
4,358,654

18 Related party transactions

During the year the charity made the following related party transactions: University Hospitals Dorset (UHD)

The Trust works closely with UHD. The administrative offices of the Trust are based at Christchurch Hospital. During the year the Trust contributed £1,680,431 to UHD staff costs and services under existing agreements (2023 - £1,730,580).

At the balance sheet date, the amount due to University Hospitals Dorset (UHD) was £NIL (2023 - £223,473).

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