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2024-03-31-accounts

St Barnabas Hospices Annual Rlport and Accounts 2023-2024 st BarJL&bas House 'L'i'ee ELoiise Ch)Idren'8

St Barnabas Hospices (Sussex) Limited

Contents

09 14

08

An introduction Our Annual Our impact Making from our Chair and Report in numbers progress Chief Executive 2023-2024 18 20 22 26 St Barnabas Our mission and Quality Our environmental Hospices and the year ahead progress report Martlets merger 29 32 33 35 Risks and Fundraising Thank yous Financial challenges Review 40 44 47 51 Structure, Our President Trustees’ Auditors’ Governance and and Patrons Statements report

Structure, Governance and Accountability 55 Financial statements

Annual Report 2023-24 02

St Barnab35 Hospices Isussexl Limited Annual Report 2023-24 | 03

St Barnabas Hospic Isussex) Limited

St Barnabas Hospices (Sussex) Limited

An introduction from our Chair and Chief Executive

Annual Report 2023-24 05

St Barnabas Hospices (Sussex) Limited

An introduction from our Chair and Chief Executive

Over the past year, St Barnabas Hospices has encountered many obstacles, and met them head on. These are increasingly challenging times for the sector, as we are far from immune to flagging socioeconomic conditions.

Yet, by considering how best to build sustainably onto the core of our mission – providing care and support for adults, children and young people with life-limiting conditions, and their families – it has also become a key year for this organisation.

During this reporting year we announced the nowongoing merger between St Barnabas Hospices and Martlets Hospice. As we move through this period of transition, our goal is to allow each hospice to continue to offer seamless care at the highest possible level. But while our patients and families won’t yet experience change due to the merger, behind the scenes a great deal is going on: we believe that, looking back, this will be seen as a key moment in the history of our organisation, and a positive step forward for palliative and end-of-life care in Sussex and South East Hampshire. We are excited about the possibilities and opportunities that this merger brings

and look forward to continuing our shared mission of providing outstanding hospice care to those that need it.

We are pleased to present our annual report and accounts for the past year. Within these pages, you will find a candid reflection of the challenges, successes, and unwavering dedication that have defined our journey over the past twelve months.

Demand for our services continues to grow against a continuing backdrop of financial insecurity, health system pressures and challenges with recruitment of clinical staff, and it is more important than ever that our organisational and financial structure reflect a need to continue our high level of care, regardless of other conditions. We are proud of the progress that we have made despite hurdles such as a national cost-of-living crisis, rising inflation, and a challenging fundraising environment. As an organisation, we are committed to prioritising long-term financial sustainability to enable us to continue to deliver our charitable mission, and have refocused our efforts on developing a robust financial strategy for the next five years.

The healthcare landscape has been reshaped in recent years by a persistent workforce shortage. The recruitment and retention of skilled professionals underpins our ability to deliver the highest quality care to those in need. As such, our refreshed

Annual Report 2023-24 06

St Barnabas Hospices (Sussex) Limited

recruitment strategy and workforce plan aims to support the organisation in attracting, developing, and retaining the right people so that we can offer the best possible care for our patients, children and families.

Yet amid these challenges, there shines a beacon of hope and resilience. Our community has remained steadfast in its commitment to our mission and the individuals and families we serve. We are incredibly grateful to our dedicated staff, volunteers, and supporters who have rallied together with continuing determination.

We approach the coming year with a renewed sense of purpose and possibility, guided by the lessons of the past and fuelled by a shared commitment to providing high-quality care with compassion, dignity, and excellence. And we extend our heartfelt gratitude to all who support us, whose unwavering generosity has been the cornerstone of our success. Together, we will build a stronger foundation for compassionate end of life care in our communities.

Best wishes

Mike Rymer (Chair)

Amanda Fadero (CEO)

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St Barnabas Hospices
(Sussex) Limited
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Our Annual Report

The Trustees present the Annual Report together with the audited financial statements for the year 1 April 2023 to 31 March 2024.

The Trustees confirm that the Annual Report and financial statements of the charitable company comply with current statutory requirements, requirements of the charitable company’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to all charities preparing their accounts in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Since the charitable company qualifies as large under section 382, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is included.

The Trustees have complied with their duty under Section 17 of the 2011 Charities Act and have referred to the Charity Commission guidance on public benefit. The main activities undertaken to further the charity’s purposes for the public benefit are detailed in this Annual Report.

Annual Report 2023-24 08

I Contents St Barnab35 Hospices Isussexl Limited Ourimpact 2023- in numbers 2024 Annual Report 2023-24 09

I Contents st Barnaba5 Hospices 1Su55exl Limited St Ba"rnaba Ann Report 2023-24 io

St Barnabas Hospices (Sussex) Limited

Our impact in numbers: St Barnabas House

Provided

Helped

1,772

1,544

patients and accepted 1,104 new patient referrals.

Physiotherapy, 1,126 Occupational Therapy and 975 Complementary Therapy sessions.

Made

9,872 4,228 telephone contacts face-to-face patient between the appointments were Community Palliative completed for 1,132 Care Team and patients, patients by our family and carers. Community Palliative Care Nurses.

telephone contacts between the Community Palliative Care Team and patients, family and carers.

Admitted

188 people to our In-Patient Unit.

18,503

hours of care delivered over 9,602 visits to patients in their homes by our Hospice at Home Team.

Provided

4,153

sessions with our social workers, hospice counsellors and volunteer counsellors, including pre- and post-bereavement support as well as advice and assistance.

Since the founding of our hospice in 1973 we have cared for

47,043 patients and their families.

Annual Report 2023-24 11

I Contents st Barnab35 Hospices 1Su5sexl Limited Chesknut Tree House Annual Rep 23-24 | 12

St Barnabas Hospices (Sussex) Limited

Our impact in numbers: Chestnut Tree House

Provided support for

Provided The Nursing Team made

149

children stayed at the 1,462 293 house with 1,812 counselling and therapy 1,250 children and occupied-bed nights. support sessions for visits. young people. children, their parents/ carers and siblings. Hosted Accepted Since we opened in 2003 we have cared for

115 2,293 64 attendees at our bereavement people attended new referrals. our various events events. throughout the year.

1,190 children and young people.

Annual Report 2023-24 13

St Barnabas Hospices (Sussex) Limited

Making progress

Our organisation is about providing care and support – now and in the future – and that is reflected in our strategic objectives. These are outlined as they stood during the 2023/24 reporting year, along with some of the key achievements made in each area over this year. This overview of our work under the strategic objectives, along with our Financial Review on page 35 and Risks and Challenges on page 29, constitutes the Strategic Report.

To provide excellence in palliative and end of life care for all we serve, through continuous improvement, utilising research and education.

St Barnabas has seen more than 1,500 patients throughout the year, for whom we delivered a range of services including clinical care, physio and complementary therapy, and bereavement and counselling support. Each of these services is important, with different patients and families having different needs.

Our Community Palliative Care Team made nearly 10,000 telephone calls, alongside more than 4,200 appointments. Our community and hospice-at-home teams are becoming increasingly important as we see the increase in patients wishing to die at home.

The in-patient unit at St Barnabas House was refurbished this year, with essential improvements that will help us to ensure our in-house services and provisions are fit for the future.

At Chestnut Tree House we looked after almost 300 children and young people culminating in more than 1,800 overnight stays. We continue to extend our outreach and activity work for children, young people and their families. This year, there has been a huge focus on welcoming our children and their families to use our inclusive and accessible facilities, with the opening of the new Play Park and Sensory

Garden in August, the launch of Swim Club, and the introduction of family fun days to use the facilities at Chestnut Tree House.

One of our Chestnut Tree House nurses won the category of Best Nurse in the prestigious national 2023 WellChild Awards, which celebrate the resilience of children and young people living with serious illnesses and honour the dedication of those individuals who go the extra mile to help them.

Work on our Wind in the Willows wing was completed in March 2024. This has been a major project funded from donations secured by our fundraising team. The renovations mean that children will now have larger bedrooms with specially adapted bathrooms to increase staff’s ability to provide personal care to our children and young people.

Both hospices are research active and regularly participate in national studies that help us develop, improve and provide the best quality care for our patients and their families. In March 2024, St Barnabas House finished recruiting participants to CHELsea II, a national trial funded by the National Institute of Health Research and led by the University of Surrey. The trial aims to evaluate clinically assisted hydration in the last days of life, an issue of critical importance in palliative and end of life care.

Utilising research and education to provide excellence in palliative and end of life care continues

Annual Report 2023-24 14

to be at the forefront of our agenda. We presented two posters at the annual Hospice UK conference in November 2023 and took up an invitation to present a poster at the 13th World Research Congress of the European Association of Palliative Care in May 2024. We supported 12 members of staff across the organisation through apprenticeships, and we continue to be a major provider of external education and training for the health and social care workforce across Sussex. In 2023/24, 348 external delegates attended our courses.

To support all in our communities affected by life-limiting conditions to live and die with choice and dignity.

The care strategies for both hospices set out our ambition for the future of our services. The important focus for both our hospices is how to reach everyone that needs us, be that through direct or indirect care, against a backdrop of growing demand.

At St Barnabas House, we introduced a new service design based on a four-pillar model to help us extend our reach to as many people as possible. Our four service pillars are: Community Care; In-Patient Care; Living Well, which includes a new eight-week wellbeing programme to support those with lower intensity palliative care needs; and Care 2 Care, a new pillar through which we will share our expertise with our partners to improve end-of-life and palliative care in our local community.

St Barnabas Hospices (Sussex) Limited

Chestnut Tree House made it to the finals of the Nursing Times national awards in recognition of our outreach work aimed at reducing post-pandemic social isolation for families on our caseload. We have developed a transition care offer for young people and a number of collaborative workstreams are being developed with colleagues at the adult hospices across Sussex. We are also working with our colleagues in the adult hospices to take our activities and events to other parts of Sussex so that families do not have to travel to us.

To build a sustainable model of care in collaboration with our partners.

Providing the best care for our patients, young people and families can’t be done in isolation. We offer our services as part of the wider health care system, and we stay in constant communication with local hospitals, GPs, commissioners and other health and social care providers.

As part of our Care 2 Care service offer, St Barnabas House regularly attends Gold Standard Framework, MND, and Liver MDT meetings. We also provide advice and guidance to care partners, expanding access to our specialist palliative care knowledge.

We continue to actively engage with Together for Short Lives – the umbrella body for children’s hospices. In March, our Director of Children’s Services attended Westminster to support the ‘Short Lives Can’t Wait’ campaign.

Annual Report 2023-24 15

Plus, Chestnut Tree House has facilitated multiple professional engagement events, networks and teaching throughout the year. These opportunities help us to develop relationships with health and social care professionals, with the aim being to work collaboratively.

We remain in regular communication with adult hospices across Sussex to jointly explore how we can maximise our impact on all communities across the county in the most efficient and impactful way.

To create a culture in which staff and volunteers can reach their full potential through support and investment.

We aim to create a supportive, safe, and open workplace. This year we have refreshed some of our key HR policies to support this, including our Health and Wellbeing policy and our Raising Concerns at Work policy. Alongside these policies, we have refreshed the associated training programmes to support management development – including developing a new programme to support our values – and equality, diversity and inclusion. To further enhance the support that we offer staff, we have spent time procuring new services including a new occupational health provider along with a new employee assistance programme. Both of these support initiatives will be rolled out at the beginning of 2024/25.

St Barnabas Hospices (Sussex) Limited

Earlier in the year, we launched our first Going the Extra Mile (GEM) Awards. These awards are a celebration of excellence and recognise the outstanding contributions of colleagues who have gone above and beyond in their roles and who consistently demonstrate our values of being Caring, Connected and Courageous.

Growing our workforce with the right mix of skills so that we can provide the best care for our patients and their families continues to be a priority. With this in mind, we have developed a recruitment incentive to support hardto-recruit roles, and refreshed our recruitment strategy to support nurse recruitment in particular.

Our new Volunteer Portal was launched this year, making the information that volunteers and managers need for their roles more accessible. Our volunteers are an important part of the organisation and this platform is a key part of our commitment to help volunteers become confident, effective and successful in their roles.

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St Barnabas Hospices (Sussex) Limited

The gardens were an important space for us all. As a nature-lover, being able to spend hours in the hospice gardens was a huge thing for Mum. The colourful plants, butterflies and water fountains created such a peaceful environment.”

Lanna, Fiona’s daughter

www.stbh.org.uk/fionas-story

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St Barnabas Hospices (Sussex) Limited

St Barnabas Hospices and Martlets merger

From 1 February 2024 Martlets Hospice joined the St Barnabas Hospices group.

This year’s announced merger in which Hovebased Martlets joined our group is a move that, we believe, strengthens all of our strategic objectives. Whilst Martlets, like St Barnabas and Chestnut Tree House, will retain its own individual identity as an organisation, the merger combines the three hospices’ strengths and expertise. It increases our impact through better care and improved access for the community. It secures financial sustainability for all three hospices and will ultimately achieve greater benefits for patients and families – as well as our employees and communities.

The new group organisation brings management under a single leadership team, combining two specialist and compassionate workforces with many highly skilled professionals.

Over the coming months we will work together, formally merging into one organisation by the end of December 2024. There is a joint commitment to respond to the pressing specialist needs of our communities: our aim is to ensure that we are there, seamlessly, for patients and their families, be that supporting them to live well or as they are facing dying and bereavement.

Together, with our joint support under the group umbrella, we aim to deliver some of the best specialist palliative and end-of-life care services in the sector.

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St Barnabas Hospices (Sussex) Limited

Chestnut Tree House has given Nora and the rest of us so much to enjoy, and helped us to make some wonderful, fun memories together.”

Tors and Dave, Nora’s parents

www.chestnut.org.uk/noras-story

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St Barnabas Hospices (Sussex) Limited

Our mission and the year ahead

With the merger comes an opportunity to refresh our strategic objectives for the coming period. With a new set of objectives, we can ensure that our aims and those of our colleagues are in alignment to see us through this period of change and beyond.

Our new strategic objectives are:

To provide excellent care through continuous improvement and collaboration.

To support those that need us.

To build a financially sustainable organisation.

To create a culture that enables colleagues and volunteers to thrive.

We have similarly undertaken a new alignment regarding the corporate objectives that underpin these strategic goals. Our corporate objectives for the coming period are:

Enable our people to thrive.

We have developed a people-centred approach to employee engagement and HR matters across the organisation. Our short-term goal is to develop a new set of shared values and a behavioural framework that will help to shape the future culture of our new merged organisation and enable all staff to thrive.

Grow pathways and opportunities with partners.

The wider healthcare sector is struggling to cope with demand and we understand the importance of working with our partners to try and alleviate stresses in the system where possible. Our approach to the complex modern healthcare environment is to work towards more collaboration and further partnerships.

Deliver services that are effective, responsive and caring.

The care our patients receive and the experiences that they have with us are front and centre in all our decision making. Our ambition is to enhance the level of care provided to our patients, and to provide consistency of care across the catchment areas of our hospices.

Transition all functions successfully to the new organisation.

The key focus for our corporate efforts is to manage the considerable workload involved in successfully completing the merger while continuing to offer a seamless care service. We will explore how to further strengthen and develop our current services, work differently with partners, and create opportunities to work better across the group.

Move towards delivering financial sustainability.

The integration of resources and streamlined processes as a result of the merger will improve financial efficiency, allowing us to move towards long-term financial sustainability as one organisation.

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I Contents St Barnab35 Hospices Isussexl Limited Annual Repo 3-24

St Barnabas Hospices (Sussex) Limited

Quality progress

To provide sustainable, high-quality palliative and end-of-life care within our hospices requires effective integrated systems of quality and performance governance, alongside internal control. Here, you will find a report which shows both our progress on key quality indicators and on the quality improvements priorities we set ourselves for 2023/24.

We have also included a summary of some quality improvement plans for 2024/25.

During the year (2023/24) we reported no serious incidents or never events. The number of formal complaints we received remained low (4), while we continued to receive high numbers of recorded compliments (411).

Our infection control standards have remained high. During the reporting year there were no cases of MRSA, E. coli, Pseudomonas or Klebsiella bacteremia. There were no acquired cases of Clostridium difficile infection (CDI) and there was no evidence of employee-to-patient or patient-to-employee related transmission of Covid-19 across St Barnabas House or Chestnut Tree House.

We experienced one Covid-19 outbreak affecting Chestnut Tree House staff members. This was successfully managed in accordance with policy: there was no disruption to service provision, and close clinical management support and scrutiny continued throughout the episode.

We made good progress with our Year Two Quality Improvement Plan. This plan, launched in July 2022, is aligned to our strategic objectives and presented under the Care Quality Commission’s (CQC) five domains of care: Well-led, Safe, Caring, Responsive and Effective.

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St Barnabas Hospices (Sussex) Limited

Here are some of our achievements in 2023/24, organised by CQC domains of care:

Safe:

Configured and rolled out our new quality management system (Radar);

Effective:

to enhance professional curiosity, start conversations and increase learning opportunities from case studies;

Reviewed our Healthcare Records policy;

Caring:

Developed further guidance and training resources to support the application of mental capacity assessment and deprivation of liberty processes in practice;

Implemented ‘Hello my name is’ badges; Launched a six-week wellbeing programme; Launched an online self-referral portal.

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St Barnabas Hospices (Sussex) Limited

Responsive:

Well Led:

Looking forward to this year, our priorities for 2024/25 beyond the implementation of the merger include:

Annual Report 2023-24 24

I Contents St Barnab35 Hospices Isussexl Limited Annual Report 2023-24 25

St Barnabas Hospices (Sussex) Limited

Our environmental report

There is much we can still do to reduce our organisation’s environmental impact and increase our sustainability. The first task is mapping and understanding our impact, which we undertake in line with the Greenhouse Gas Protocol (GHG); the second is reducing our carbon footprint through ongoing transformations.

Greenhouse Gas (GHG) Emissions

In line with the Greenhouse Gas Protocol (GHG) Corporate Accounting and Reporting Standard, St Barnabas Hospices (Sussex) Limited continues to be engaged in a process aimed at reducing energy and greenhouse gas emissions.

St Barnabas maintains scopes one (1), two (2) and three (3) emissions, which include electricity and natural gas. St Barnabas also maintains transport emissions inclusive of company owned and operated vehicles, and employee owned and operated vehicles (“grey” fleet whereby mileage is claimed as a company expense).

St Barnabas previously devised a strategy to reduce overall carbon footprint by:

St Barnabas Hospices has a longstanding commitment to tackling climate change. Calculated carbon footprint for the current fiscal year is 539.81 tCO2e, whilst energy consumption was 2,394,243.75 kWh (2,394.24 MWh).

Methodology

St Barnabas has reported all emission sources under the Companies Act 2006 (Strategic Report and Director’s Reports) Regulations 2013 as required. Reporting of calculated emissions is in line with the GHG Protocol Corporate Accounting and Reporting Standard and emission factors from the UK Government’s GHG Conversion Factors for Company Reporting 2023.

The reporting period is the financial year 2023/2024, the same as that covered by the Annual Report and Financial Statements. The boundaries of the GHG inventory are defined using the operational control approach. In general, the emissions reported are the same as those which would be reported based on a financial control boundary.

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St Barnabas Hospices (Sussex) Limited

2023/2024 Emissions

~~Scope~~ ~~1~~ ~~(natural gas, gas oil and transport)~~ ~~(natural gas, gas oil and transport)~~ ~~Tonnes CO2 equivalent (tCO2e) 284.96~~
~~Scope~~ ~~2~~ ~~(electricity)~~ ~~Tonnes CO2 equivalent (tCO2e) 206.42~~
~~Scope~~ ~~3~~ ~~(electricity T&D and employee vehicles)~~ ~~Tonnes CO2 equivalent (tCO2e) 48.43~~
~~Total~~ ~~539.81 tCO2e~~
~~Scope~~ ~~1,~~ ~~2 and scope 3 carbon intensity~~ ~~1.20 (tCO2e/staff no.)~~

Efficiency Measures Taken

1. All lighting across the entire portfolio upgraded to LED

Objectives for 2024/2025

1. Continual review of existing office equipment and company policies

2. Reviewing supply contracts to determine feasibility of renewable energy

3. Compliance of the Energy Savings Opportunity Scheme (ESOS) phase 3

St Barnabas Hospices will report on progress within the next set of financial accounts.

Impact Report and Accounts 2023-2024Annual Rep rt 20 3-24 27

i chtent I st Barnabas Hospices I wl Isussexl Limited li /) ypari.4éwi 11 ..AnnualRepgrt 2023*24 28

St Barnabas Hospices (Sussex) Limited

Risks and challenges

Risk management plays a central role in our governance processes and requires the involvement of all levels of the organisation. Our strategic risks are largely within the realms of finance, workforce and demand and capacity pressures. The Board and Senior Leadership Team have reviewed our strategic and corporate risks on a regular basis, adjusting mitigation and controls as needed.

Risk

Leadership, culture and reputation

The organisation requires a high-performance Board and Leadership, a good external reputation and a happy, thriving work culture. Otherwise, poor leadership and low morale may impact delivery of strategic objectives and patient outcomes.

Organisational workforce

If we cannot attract and retain professional, capable staff and volunteers with the appropriate skills, this could lead to unsettled teams, low staff morale and poor well-being. The result could be poor patient outcomes, experience and non-delivery of contractual obligations.

Compliance with the new CQC regulatory framework

If the organisation cannot demonstrate compliance with the new CQC regulatory framework our care delivery and reputation could be adversely impacted.

Mitigation

A Board development programme is in place including governance through Board Committees. Regular appraisals are conducted with Trustees and all staff, including the Leadership team. Regular monitoring of external media, complaints, and perception is in place. Workforce policies are under review and new Trustee and director appointments are underway.

The organisational People Plan has been published outlining our plans until the end of 2024. A full pay and benefits review has been undertaken and rolled out. Regular staff surveys and forums are in place. Education programmes and health and wellbeing support is offered to all.

The Quality Performance Governance structure is working well. A Quality Improvement Plan is in place and is being regularly reviewed. An electronic risk register has been put in place alongside an incident reporting, complaints and policy database. Established controls are in place to identify and address patient safety issues.

Annual Report 2023-24 29

St Barnabas Hospices (Sussex) Limited

Risk

Financial Sustainability

The cost-of-living crisis and government cuts may curtail our funding streams. If combined with poorly constructed or implemented financial plans this could lead to continuing deficits, eventually threatening the ability to deliver strategic objectives, charitable purpose, and ultimately patient care.

Resilience

Due to under-investment, IT and estates infrastructure may not be sufficiently resilient. This may mean that the organisation is unable to meet objectives or respond to unanticipated events.

Mitigation

A series of financial review meetings and quarterly reforecasts are in place. Income targets have been set to represent realistic performance given the economic climate. Vacancy control systems are in place.

Disaster recovery plans are in place with clinical records backed up regularly off site. A programme board has been set up to manage large capital projects and in 2023/24 oversaw all significant site renovation and improvement works. Routine maintenance plans and a planned programme of estate development are in place alongside an annual audit of assets.

Annual Report 2023-24 30

I Contents St Barnabas Hospices (Sussex) Limited Running for St Bc2rnabqS Hou&3 294 r/iip' Annual Report 2023-24 31

St Barnabas Hospices (Sussex) Limited

Fundraising

Income Generation continues to be challenging with the ongoing cost of living crisis and changes to giving behaviour following the pandemic, but there are many reasons to be optimistic.

While charitable giving in general is still down compared to pre-pandemic levels, in this reporting year, we saw an uptick in giving over the previous year’s numbers in several key areas. Recurring donations saw an important increase, doubling the number of donors giving to us on a regular basis (usually monthly). We’ve also seen positive indications that donations through our cash appeals are gradually on the rise, with a phenomenal response to our Christmas appeals in particular.

We were thrilled with the response to our status as Charity of the Year for Barratt Homes, as the company’s fundraising drive brought in a recordbreaking amount – nearly £140,000! Thanks to foundation support, we were able to open the newly refurbished Wind in the Willows wing at Chestnut Tree House, and in 2023, the St Barnabas Hospices (Sussex) Ltd Lottery generated £1,872,558 from entry sales, with 17% spent on prizes and expenses and 83% - £1,561,482 - spent directly on the work of St Barnabas Hospices.

The majority of St Barnabas Hospices’ fundraising is managed in house, although we do work with professional fundraising agencies in some cases where it is more cost-effective to do so. Due diligence is conducted with any new supplier, and training and mystery shopping are in place to ensure that thirdparty practices are in line with our own values, particularly in relation to ethical practices when working with potentially vulnerable people.

We are a member of the Fundraising Regulator and abide by the direct marketing and fundraising codes of practice. We received 27 complaints about fundraising during this period.

Special events are an important part of our profile in the community as well as our fundraising calendar. So we were thrilled to see Chestnut Tree House’s Snowman Ball raise £150,000 – an increase on the previous year’s total – with more than 350 guests in attendance. We also announced that in 2024 we will team up with Wild in Art to create outdoor sculpture trails in Chichester and Arundel, with Chestnut Tree House as the recipient organisation.

St Barnabas House’s signature Light Up a Life event brought around 700 attendees to Worthing Assembly Hall, but mass-participation events continue to be the area with the slowest recovery following the pandemic. During 2023 we took the difficult decision to significantly reduce the number of hospice-led events we put on: in 2024 Night to Remember will be our only massparticipation event, supporting St Barnabas House.

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St Barnabas Hospices (Sussex) Limited

We would like to thank:

Barratt David Wilson Homes Southern Counties Benchmark Capital Breathe HR Enterprise Mobility First Central Govia Thameslink Railway Gravetye Manor Paul & Annette Jones Lloyds Banking Group - Business & Commercial Mowgli Street Food Notjust Clothing Olivers Wish Foundation Technetix Temco Together For Short Lives ICAP Travel Places Wilmott Dixon The Access Foundation Bloom Foundation Lisbet Rausing and Peter Baldwin The Albert Hunt Trust

Friends of Sussex Hospices Hospice UK Bryan & June Amos Foundation The Chalk Cliff Trust The Thomas J. Horne Memorial Trust The Michael & Shirley Hunt Charitable Trust The Kirby Laing Foundation The February Foundation Karol Matthews Claudia Bush Julia and Malcolm Donaldson Gordon Owen CBE and Tina Owen Roger and Maureen Kelly Patrick Moorhead Antiques Chris and Lynn Collins Jane Harvey-Samuel Linda Grubb Karina and Elfed Jarvis Timothy and Mary Clode The Woodall Family

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I Contents Barnabas Hospices Limited Annual Report 2023-24 | 34

St Barnabas Hospices (Sussex) Limited

Financial Review

Results for the year are shown in the Statement of Financial Activities

This reporting year (ending 31 March 2024) has been a challenging one, and we are under no illusions about the year ahead. Hospice organisations are struggling with cost pressures at a time when NHS funding is capped and our generous donors also face financial challenges.

Our merger with Martlets creates a degree of financial strain, but in the long term we can see that benefits will accrue from the merger.

Below, please find highlights of St Barnabas’ financial results for the financial year 2023/24. The consolidated accounts for 2023/24 include two months of Martlets income and expenses for the period following the merger – from 1 February to 31 March 2024.

The incorporation of Martlets is reflected by £12.4m one-off income (treated as a donation), reflecting Martlets net assets brought into the group.

Reported income in the year was £33.0m. Stripping out the one-off item, a like-with like comparison shows £20.6m income, compared to £20.7m in 2022/23.

Reported net surplus was £8.5m (2022/23 £4.5m deficit), this is made up as follows:

~~£m~~
~~St Barnabas Hospices operating deficit~~ ~~(3.9)~~
~~Martlets operating deficit~~
~~(February and March 2024)~~ ~~(1.3)~~
~~Gains on investments~~ ~~1.3~~
~~One-off income arising~~
~~from incorporating Martlets~~ ~~12.4~~
~~Total surplus~~ ~~8.5~~

Income from legacies was £4.4m, down from £6.0m the previous year. Fundraising accounted for £7.5m of income, compared to £6.9m in 2022/23. Retail income including the associated gift aid was £4.0m (2023 - £3.7m), a tribute to the hard work of all the colleagues and volunteers who run our charity shops.

Grants from the NHS accounted for £2.5m

(2022/23- £2.0m), with contractual income of £1.3m (2022/23 - £1.1m). Together this statutory funding represents 21% of the costs of running our hospices.

Investment income of £0.7m was down on £0.8m in the prior year. Education income remained at £0.2m. Investment market conditions recovered over the year, and a gain of £1.3m on investments was recorded (2022/23 - £2.4m loss).

Annual Report 2023-24 35

St Barnabas Hospices (Sussex) Limited

Income

----- Start of picture text -----
£0.9m
£4.4m
£3.8m
£20.6
£4.0m million
£7.5m
[£4.4m][ Legacies]
£7.5m Fundraising
[£3.8m][ NHS/statutory income]
[£4.0m][ Retail]
[£0.9m] [Other]
----- End of picture text -----

Expenditure

----- Start of picture text -----
£7.8m £10.1m
£25.8
million
£2.0m
£5.9m
[£10.1m] [St Barnabas House]
[£5.9m][ Chestnut Tree House]
[£2.0m][ Martlets (February and March)]
[£7.8m][ Income generation costs]
----- End of picture text -----

Annual Report 2023-24 36

St Barnabas Hospices (Sussex) Limited

Reserves policy

Reserves are held by the charity to ensure it remains sustainable and continues to meet the needs of its community, in the event of adverse circumstances. It is intended to strengthen the charity’s resilience and capacity to manage unforeseen financial difficulties, and ensure that delivery of the charitable purpose is not interrupted. The Trustees review the reserves policy each year and this year have agreed to continue to apply the risk-based formula for target free reserves introduced two years ago. The calculation results in a target free reserves range of £14.0m to £18.6m.

Free reserves are defined as those reserves that are not restricted, designated, held as fixed assets or in the revaluation reserve.

The table on the right shows the calculation of the amount of free reserves at 31 March 2024. At £18.3m our free reserves are at the upper end of the target band.

~~£m~~
~~Total reserves at 31 March 2024~~ ~~51.8~~
~~Less:~~
~~Revaluation reserve~~ ~~2.5~~
~~Restricted reserves~~ ~~0.2~~
~~Designated reserves~~ ~~30.8~~
~~Free reserves at 31 March 2024~~ ~~18.3~~

Annual Report 2023-24 37

St Barnabas Hospices (Sussex) Limited

Investment policy and objectives

The trustees intend that the charity’s invested assets are secured and enhanced, where possible, by investing in an equities, fixed income, property, and cash portfolio. Each year, the trustees decide on the portfolio’s appropriate rate of return. Annually, the trustees review the brief given to the investment managers regarding the proportion of investments to be held in each asset class within the portfolio, the level of acceptable risk, and the level of income required. The charity does not make investments in any stocks considered unethical in the context of the charity’s objectives.

Investment performance

Our investments were managed during the year by LGT Wealth Management LLP.

The investment income received was £0.7m and an investment gain of £1.3m was recorded over the year. Subsequent to the year end, a routine re-tender exercise was carried for investment management services and Waverton Investment Managers have been appointed to manage the investment portfolio.

Going concern

The Trustees believe that the going concern basis is appropriate for the preparation of accounts, as explained in note 1.2 to the financial statements.

Disclosure of information to the auditors

Each of the trustees has confirmed that there is no information of which they are aware that is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have undertaken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Engagement with suppliers, customers and others

During the period, the Charity continued to engage with suppliers. We work with local suppliers where we can, agreeing balanced and fair contractual terms and paying supplier invoices promptly. As a hospice organisation, we have a range of stakeholders such as patients, families, volunteers, and retail customers. Engagement with stakeholders is further set out in the s172(1) Statement.

Annual Report 2023-24 38

Contents St Barnab35 Hospices Isussexl Limited Annual Report 2023-24 39

St Barnabas Hospices (Sussex) Limited

Structure, Governance and Accountability

St Barnabas Hospices (Sussex) Ltd is a company limited by Guarantee (company number 00930107) and registered with Companies House, and is a charity registered in England and Wales (256789). It is regulated by the Charity Commission.

Our governing Board of Trustees is committed to maintaining a high standard of corporate governance. Its members, all of whom are non-executive, bring a broad range of relevant experience and skills to Trustee discussions.

Trustees are appointed by the Board, subject to approval by the Association at the AGM. They serve a maximum of nine years (three terms of three years).

They have full access to the e-learning induction programme for staff, with some modules being mandatory for all Trustees.

Trustee indemnity insurance was paid by the charity and was in place for all appointed Trustees throughout the period and at the time of approval of the report.

The names of the current Trustees are shown on page 45. All served throughout the year with the exception of the following who were appointed during the year: Daniel Rennie-Hale (29 November 2023), Barry Egan (1 February 2024), Karen Blatchford (1 February 2024), Rebecca Crook (1 February 2024), Steven Johnson (1 March 2024) and the following who resigned during the year: Lisa Kenna (26 September 2023), Martin Godsmark (19 December 2023) and Victoria Johnson (24 January 2024).

There are seven committees of the board:

The Quality & Performance Committee Finance Committee

Audit Committee People Committee Estates and Facilities Committee Income Generation & Communications Committee Remuneration Committee

Committees may include specialists who are not members of the Board, but who volunteer to use their expertise to assist the committees. There are clear distinctions between the roles of the Trustees and the leadership team, to whom dayto-day management is delegated. Matters such as policy and strategic plans are prepared by the leadership team, for consideration and approval by the Trustees.

Annual Report 2023-24 40

St Barnabas Hospices (Sussex) Limited

St Barnabas Hospices (Sussex) Ltd owns three subsidiary companies:

St Barnabas Hospice (Worthing) Projects Limited, whose principal activity was to design, manage and build the new adult hospice. This company is currently dormant.

St Barnabas Hospices (Sussex) Trading Limited, whose purpose is to facilitate, in a tax compliant manner for the charity, certain activities such as trading bought-in goods. All the profits from the trading company are donated to St Barnabas Hospices (Sussex) Limited.

The Martlets Hospice Limited is currently a subsidiary charity but is in the process of being merged into St Barnabas Hospices (Sussex) Limited. The Martlets Hospice Limited currently owns two subsidiary companies:

The Martlets Trading Co Limited, whose purpose is to facilitate, in a tax compliant manner for the charity, certain activities such as trading bought-in goods. All the profits from the trading company are donated to The Martlets Hospice Limited.

Martlets Care Limited, whose purpose is to facilitate, in a tax compliant manner for the charity, privately arranged domiciliary care agency services. All the profits from the trading company are donated to The Martlets Hospice Limited.

Remuneration

Following the pay review in 2022-23, St Barnabas Hospices continues to pay a Real Living Wage and has increased pay of its Real Living Wage employees to reflect this and ensure colleagues are paid fairly. All other colleagues received a cost-of-living pay increase in recognition of the challenging economic climate and to ensure salaries remain competitive and aid recruitment and retention.

Due to a difficult recruitment landscape for nursing and continued challenges with filling vacancies and its impact on service delivery, towards the end of the 2023/24 FY, eligible nurses were offered a £1,000 bonus for joining either hospice.

As an organisation we undertake full and fair consideration of all applications for employment where candidate’s aptitudes and abilities are consistent with adequately meeting the requirements of the role. This is in line with our equality, diversity and inclusion policy.

Training and development needs for all individuals are identified through our probation and appraisal processes, which also support with the identification of career development and promotion opportunities. Our in-house Education team provides support and training, which is available to all employees, including those with disabilities. This is further supported by our health and wellbeing policy to ensure we are caring for all of our employees, should illness or disability impact them at any time.

Annual Report 2023-24 41

St Barnabas Hospices (Sussex) Limited

We have a remuneration committee of Trustees. The policy (approved in 2022) is based around benchmarking externally with flexibility as required, particularly for roles that are difficult to benchmark. The salaries of all individuals who report to the CEO, and that of the CEO herself, are individually approved by the remuneration committee, as is the overall policy.

Gender pay gap

St Barnabas Hospices complies with the Equality Act and does not discriminate on the grounds of gender.

As a Hospice our workforce profile is reflective of the wider care sector, and the majority of our workforce is female. In April 2023 we introduced a new pay and grading structure to simplify our approach to pay and ensure equality of pay across the organisation for the same job regardless of gender. To improve the level of pay for lower paid roles we also became a Real Living Wage Employer. We operate a bonus pay system for eligible colleagues which is triggered by certain annual financial targets.

Given the number of males compared to females employed within the work areas eligible for a bonus, small fluctuations in headcount can have a significant impact on the mean and median gender pay gap.

We confirm that our data has been calculated according to the requirements of the Equality Act 2010 (Gender Pay Gap Information) Regulations 2017.

As of 5 April 2024, the organisation employed 424 people, the large majority of the workforce is female with only 11% being men.

At the hospices, women earn 97p for every £1 that men earn when comparing median hourly pay. Their median hour pay is 4.32% lower than men’s. When comparing mean (average) hourly pay, women’s mean hourly pay is 2.93% lower than men’s.

Looking at the % of women who occupy jobs across the organisation, women occupy 90% of the highest paid jobs and 91% of the lowest paid jobs.

~~Upper hourly pay~~
~~quarter (highest paid)~~ ~~women 90%~~ ~~men 10%~~
~~Upper middle~~
~~hourly pay quarter~~ ~~women 89%~~ ~~men 11%~~
~~Lower middle~~
~~hourly pay quarter~~ ~~women 86%~~ ~~men 14%~~
~~Lower hourly pay~~
~~quarter (lowest paid)~~ ~~women 91%~~ ~~men 9%~~

Across the hospices, women earn £3.96 for every £1 that men earn comparing median bonus pay. Their median bonus pay is 145.14% higher than men’s. When comparing mean (average) bonus pay, women’s mean bonus pay is 295.95% higher. 2.12% of men receive a bonus, and 9.28% of women. Our bonus scheme is run across our retail operation only.

Annual Report 2023-24 42

I Contents St Bornabas Hospi¢Ès ¢1 nual eport 2023-24 43

St Barnabas Hospices (Sussex) Limited

Our President and Patrons

President

Henry Fitzalan Howard, Earl of Arundel

Vice-presidents

Mrs Kathy Sambrook OBE, DL Ms Sally Gunnell OBE, DL Mrs Elizabeth M Naunton Miss Margaret Stroud

Patrons

Rt Hon Nick Gibb - Joint Patron Mr Tim Loughton - Joint Patron Sir Peter Bottomley - Joint Patron Mr Michael Chowen CBE DL - CTH Patron Mr & Mrs Paul & Annette Jones - CTH Patron Mrs Karol Matthews - CTH Patron Mrs Margaret Bamford - STB Patron Mr Derwyn Jones - STB Patron Mr Nick Neale - STB Patron Mr Ian Jaggard - STB Patron Mrs Caroline Nicholls DL - STB Patron Mr Steve Hobbs - STB Patron Mr Tim Breden - CTH Patron

Mr & Mrs Tony & Linda Bloom (MBE) - CTH Patron Mr Matt Turner - CTH Patron

Mr & Mrs Barry & Jacquie Hinves - CTH Patron Mr Alex Wright - CTH Patron

Mrs Sarah Lawler - CTH Patron Mr Loren Charlton - CTH Patron Mr Roger Forsdyke - CTH Patron Mr Lester Magoogan - CTH Patron Mr Colin Davis - CTH Patron

Mrs & Mr Julia and Malcolm Donaldson (CBE) - CTH Patron

Mrs Julie Graham - CTH Patron Mr Joe Stilgoe - CTH Patron Ms Jodie Kidd - CTH Patron Mr Chesney Hawkes - CTH Patron Mr Kenny Tutt - CTH Patron Miss Rebecca Torricelli - CTH Patron Miss Amy Hart - CTH Patron Mr Peter Andre - CTH Patron The Snowman - CTH Patron

Annual Report 2023-24 44

St Barnabas Hospices (Sussex) Limited

Group Leadership Team

Amanda Fadero, CEO

John Headley, Chief Finance Officer

Lisa Barrott, Chief of Nursing & Care (from July 2024)

Becki Jupp, Chief Operating Officer

Michael Barford*, Director of Transformation

(*) joined from Martlets February 2024

The Trustees

Mike Rymer, Chair Barry Egan, Deputy Chair Rosalind Britton, Treasurer Karen Blatchford Jill Carnie Tony Clark Rebecca Crook* Steven Johnson Tony Moss Stuart Palma David Rennie Dan Rennie-Hale Ian Sellwood Ruth Taylor

Registered address

St Barnabas House Titnore Lane Worthing West Sussex BN12 6NZ

Chestnut Tree House

Dover Lane Arundel West Sussex BN18 9PX

Martlets Hospice

Wayfield Avenue Hove BN3 7LW

Principal bankers

NatWest Bank PLC 5 Broadwater Street East Worthing West Sussex BN14 9AB

Solicitors

DMH Stallard LLP Griffin House 135 High Street Crawley West Sussex RH10 1DQ

Girlings 35-41 Stourside Place Station Road Ashford Kent TN23 1PP

Investment advisers

Waverton Investment Management 16 Babmaes St London SW1Y 6AH

Auditors

Kreston Reeves LLP 9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ

Annual Report 2023-24 45

I Contents St Barnab35 Hospices Isussexl Limited lil Annual Report 2023-24 | 46

St Barnabas Hospices (Sussex) Limited

Trustees statement of compliance with duty to promote the success of the Charity

S172(1) Statement

This statement is intended by the Board of Trustees to set out how they have approached and met their responsibilities under s172(1)(a) to (f) of the Companies Act 2006, in the period ending 31 March 2024.

Stakeholders of the Charity include employees, patients, families, volunteers, suppliers, customers, and the community in which it operates.

The Trustees, both individually and collectively, consider that they have acted in good faith to promote the success of the Charity for the benefit of its stakeholders as a whole (having regard to the matters set out in s172 of the Act) in the decisions taken during the period. In particular:

To ensure the Board takes account of the likely consequences of their decisions in the long term, they receive regular and timely information on all the key areas of the business including financial performance, operational matters, health & safety, environmental reports, risks and opportunities. The Charity’s performance and progress are also reviewed regularly at Board and senior leadership meetings.

The Charity’s employees are fundamental to the success of the Charity and, as such, the Board continually enhances its methods of engagement. The senior leadership team routinely provides employees with information on matters of concern, including performance and the financial position, using a variety of formats, such as face to face meetings. Staff are consulted on matters which are likely to affect their interests, both in groups and, where appropriate, on an individual basis. Interest groups, such as staff surveys

are carried out regularly, and the results carefully analysed and acted upon.

Patient care is at the heart of the Charity, and it is essential to provide sustainable healthcare true to the Charity’s values: caring, courageous and connected. This was the key perspective by which the Board assessed the business case for the merger with Martlets.

The Trustees’ intentions are to behave responsibly toward all stakeholders and treat them fairly and equally, whilst pursuing the long-term success of the Charity. The Trustees have overall responsibility for determining the Charity’s vision, mission, values and strategy and for ensuring high standards of governance.

The primary aim of the Trustees is to promote the Charity’s mission to provide comfort, dignity and choice for adults, young people and children with life-limiting illness through specialist and supportive care, ensuring the sustainable success of the Charity, and contributing to the wider society.

In approving the Trustees’ Annual Report, we also approve the Strategic Report included therein, in our capacity as Company Directors. Approved and authorised for issue by the Trustees on, and signed on their behalf, by:

Mike Rymer (Chair)

Rosalind Britton

(Honorary Treasurer)

23 October 2024

Annual Report 2023-24 47

St Barnabas Hospices (Sussex) Limited

Statement of Trustees’ responsibilities for the year ended 31 March 2024

Annual Report 2023-24 48

I Contehts St Barnab35 Hospices Isussexl Limited Annual Report 2023-24 49

St Barnabas Hospices (Sussex) Limited

Statement of Trustees’ responsibilities for the year ended 31 March 2024

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees’ report including the Strategic Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 Group and Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

state whether applicable UK Accounting Standards (FRS 102) 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 Group and Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and Charity’s transactions and 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 Group and Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

select suitable accounting policies and then apply them consistently;

observe the methods and principles of the Charities SORP (FRS 102);

make judgements and accounting estimates that are reasonable and prudent;

Annual Report 2023-24 50

St Barnabas Hospices (Sussex) Limited

Independent auditors’ report to the Members of St Barnabas Hospices (Sussex) Limited

Opinion

We have audited the financial statements of St Barnabas Hospices (Sussex) Limited (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the Year ended 31 March 2024 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, 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 Group’s and of the parent charitable company’s affairs as at 31 March 2024 and of the Group’s incoming resources and application of resources, including its income and expenditure for the Year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

have been prepared in accordance with the requirements of the Companies Act 2006. .

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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’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 Group’s or the parent charitable company’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.

Annual Report 2023-24 51

St Barnabas Hospices (Sussex) Limited

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors’ 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.

Opinion on other matters prescribed by the Companies Act 2006

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

the information given in the Trustees’ report including the Strategic report for the financial Year for which the financial statements are prepared is consistent with the financial statements.

the Trustees’ report and the Strategic report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report including the Strategic report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or

the parent charitable company financial statements are not in agreement with the accounting records and returns; or

certain disclosures of Trustees’ remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 Group’s and the parent charitable company’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 Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Annual Report 2023-24 52

St Barnabas Hospices (Sussex) Limited

Auditors’ 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 Auditors’ 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 is detailed below:

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charity and sector as a whole, and through discussion with the directors and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to Care Quality Commission (CQC) regulations, restrictions imposed by charity law on the use of restricted funds, health and safety and employment law. We considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011 and Charities SORP (FRS 102) 2019 and consider other factors such as tax legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks related to posting inappropriate journal entries to increase revenue or reduce expenditure, management bias in accounting estimates and judgemental areas of the financial statements such as legacy income recognition. Audit procedures performed by the engagement team included:

Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management; and

Reviewing correspondence with relevant tax and regulatory authorities including the most recent CQC inspection reports; and

Assessment of identified fraud risk factors; and

Challenging assumptions and judgements made by management in its significant accounting estimates; and

Performing analytical procedures with automated data analytics tools to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud; and

Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and

Reading minutes of meetings of those charged with governance; and

Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation.

Annual Report 2023-24 53

St Barnabas Hospices (Sussex) Limited

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 regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the charitable company’s internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees.

Conclude on the appropriateness of the Trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors’ report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors’ report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Obtain sufficient appropriate audit evidence regarding the financial information of the

entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the Group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s members, 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 charitable company’s members those matters we are required to state to them in an Auditors’ 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 23 October 2024

Lucy Hammond BSc FCA Senior statutory auditor)

for and on behalf of Kreston Reeves LLP Chartered Accountants Registered Auditor

Annual Report 2023-24 54

St Barnabas Hospices (Sussex) Limited

Consolidated Statement of financial activities

(including income and expenditure account)

Company Registered no. 0930107

For the year ended 31 March 2024

----- Start of picture text -----
Restricted Unrestricted Total Total
Funds Funds Funds Funds
2024 2024 2024 2023
Note £000 £000 £000 £000
Income from:
Donations and legacies 3 682 20,826 21,508 9,838
Charitable activities 3,315 1,167 4,482 3,867
-
Other trading activities 6,313 6,313 6,118
Investments 6 - 694 694 830
Other income - 34 34 26
Total income 3,997 29,034 33,031 20,679
Expenditure on:
-
Raising funds 7,824 7,824 7,388
Charitable activities 4,053 13,940 17,993 15,332
Total expenditure 4,053 21,764 25,817 22,720
Net income/(expenditure) before net (56) 7,270 7,214 (2,041)
(losses)/gains on investments
-
Net gains/(losses) on investments 1,271 1,271 (2,426)
Net (expenditure)/income (56) 8,541 8,485 (4,467)
Transfers between funds 17 (802) 802 - -
Net movement in funds (858) 9,343 8,485 (4,467)
Reconciliation of funds:
Total funds brought forward 1,081 42,200 43,281 47,748
Net movement in funds (858) 9,343 8,485 (4,467)
Total funds carried forward 223 51,543 51,766 43,281
----- End of picture text -----

The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 59 to 87 form part of these financial statements.

Annual Report 2023-24

55

St Barnabas Hospices (Sussex) Limited

Consolidated balance sheet as at 31 March 2024

Company Registered no. 0930107

----- Start of picture text -----
2024 2023
Note £000 £000 £000 £000
Fixed assets
Tangible assets 11 25,541 13,369
Investments 12 17,341 20,466
42,882 33,835
Current assets
Stocks 46 20
Debtors 13 2,717 2,014
Cash at bank and in hand 8,409 8,472
11,172 10,506
Creditors: amounts falling 14 (2,219) (1,060)
due within one year
Net current assets 8,953 9,446
Total assets less current liabilities 51,835 43,281
Creditors: amounts falling 15 (69) -
due after more than one year
TOTAL NET ASSETS 51,766 43,281
Charity funds
Restricted funds 33 223 1,081
Unrestricted funds:
Designated funds 17 30,799 24,429
General funds 17 20,744 17,771
Total unrestricted funds 17 51,543 42,200
TOTAL FUNDS 51,766 43,281
----- End of picture text -----

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mike Rymer Rosalind Britton (Chair)

(Honorary Treasurer)

23 October 2024

The notes on pages 59 to 87 form part of these financial statements

Annual Report 2023-24 56

St Barnabas Hospices (Sussex) Limited

Charity balance sheet as at 31 March 2024

Company Registered no. 0930107

----- Start of picture text -----
2024 2023
Note £000 £000 £000 £000
Fixed assets
Tangible assets 11 14,627 13,369
Investments 12 29,726 20,466
44,353 33,835
Current assets
Stocks 21 20
Debtors 13 2,136 2,014
Cash at bank and in hand 7,654 8,472
9,811 10,506
Creditors: amounts falling 14 (1,123) (1,060)
due within one year
Net current assets 8,688 9,446
Total assets less current liabilities 53,041 43,281
TOTAL NET ASSETS 53,041 43,281
Charity funds
Restricted funds 17 216 1,081
Unrestricted funds:
Designated funds 17 19,884 24,429
General funds 17 32,941 17,771
Total unrestricted funds 17 52,825 42,200
TOTAL FUNDS 53,041 43,281
----- End of picture text -----

The Charity’s net movement in funds for the Year was £9,753k (2023 - £(4,467k)).

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Mike Rymer

Rosalind Britton

(Chair) (Honorary Treasurer)

23 October 2024

The notes on pages 59 to 87 form part of these financial statements

Annual Report 2023-24 57

Consolidated statement of cash flows for the year ended 31 March 2024

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

----- Start of picture text -----
2024 2023
Note £000 £000
Cash flows from operating activities
Net cash used in operating activities (3,301) (1,884)
Cash flows from investing activities
Dividends, interests and rents from investments 694 830
Cash obtained on acquisition 722 -
Purchase of tangible fixed assets (2,305) (924)
Proceeds from sale of investments 6,395 7,564
Purchase of investments (2,268) (1,422)
Net cash provided by investing activities 3,238 6,048
Change in cash and cash equivalents in the year (63) 4,164
Cash and cash equivalents at the beginning of the year 8,472 4,308
Cash and cash equivalents at the end of the year 8,409 8,472
----- End of picture text -----

Annual Report 2023-24 58

St Barnabas Hospices (Sussex) Limited

Notes to the financial statements for the year ended 31 March 2024

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

St Barnabas Hospices (Sussex) Limited 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.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertakings. The results of the subsidiaries are consolidated on a line by line basis.

The Charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements. The Financial statements are prepared in sterling and rounded to the nearest £1,000.

1.2 Going concern

The financial statements for the Group and parent charity are prepared on a going concern basis as the Trustees believe that no material uncertainties exist. After reviewing the group’s and parent charity’s forecasts and projections, the Trustees have a reasonable expectation that the group and parent charity have adequate resources to continue in operational existence for the foreseeable future.

1.3 Income

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 income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Annual Report 2023-24 59

St Barnabas Hospices (Sussex) Limited

Grants are included in the Consolidated

statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Donated goods and services have not been recognised in these financial statements as it is not practicable to do so as the cost outweighs the benefit.

1.4 Expenditure

Expenditure is recognised on an accruals basis. Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity comprising the salary and overhead costs of the central function is apportioned on an estimate of the staff time attributable to each activity.

contribute financially to the charity’s work. Costs of charitable activities are those costs incurred in relation to the objectives of the charity.

Governance costs are associated with meeting the constitutional and statutory arrangements of the charity, including external audit and the cost of preparing statutory accounts, the cost of trustees’ meetings and other costs involved with the charity’s strategic management.

1.5 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Consolidated statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Consolidated statement of financial activities as the related expenditure is incurred.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.7 Gift Aid

In the case of a Gift Aid payment made within the Group, income is accrued when the payment is payable to the Parent Charity under a legal obligation. Measurement is at the fair value receivable, which will normally be the transaction value.

Where the right to receive Gift Aid has been established, the amount receivable is recognised as income in the Consolidated statement of financial activities.

1.8 Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.9 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Fundraising costs comprise costs incurred in encouraging people and organisations to

Annual Report 2023-24 60

St Barnabas Hospices (Sussex) Limited

1.9 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Freehold property

Leasehold property: shops

Leasehold property: Chestnut Tree House and Martlets

Leasehold improvements

Motor vehicles

Fixtures and fittings

Freehold land

Assets costing less than £5,000, and all computer equipment, are written off to expenditure in the year of acquisition. Assets under construction are not depreciated until the asset is brought into use.

1.10 Investments

Listed investments are stated at market value. Realised and unrealised gains and losses on investments are dealt with in the Statement of Financial Activities and investment income is credited to income on an accruals basis. Investment management costs are charged as expenditure out of the relevant income funds.

Investments in subsidiaries are valued at cost less provision for impairment.

1.11 Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.12 Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.13 Cash at bank and in hand

Cash at bank and in hand includes cash and shortterm 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.

1.14 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

1.15 Deferred taxation

Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation.

A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable surpluses from which the future reversal of the underlying timing differences can be deducted.

Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse.

1.16 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Annual Report 2023-24 61

St Barnabas Hospices (Sussex) Limited

1.17 Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities in equal amounts over the period of the lease.

1.18 Pensions

The parent charity and the subsidiary charity, The Martlets Hospice Limited, have both operated a defined benefit scheme on behalf of their employees – the NHS Pension Scheme. This scheme is a multi employer scheme where assets and liabilities of the scheme, applicable to each employer, are not separately identified. Therefore, the pension charge recorded in these financial statements is the amount of contributions payable on a defined contribution basis in the accounting year, plus any deficit funding agreed during the year to be paid in future years, in accordance with Financial Reporting Standard 102.

In addition, one defined contribution scheme is operated by the parent charity. Contributions payable are charged in the period to which they relate. Further information on the pension schemes can be found in note 22.

The Martlets Hospice Limited operates a defined benefit pension scheme and a defined contribution pension scheme for its staff. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

1.19 Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor or when funds are raised for a particular restricted purpose. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other income receivable or generated for the objects of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. Critical accounting estimates and areas of judgment

In applying the above accounting policies, the Trustees are required to make estimates and judgements. Critical accounting estimates and assumptions:

The Trustees makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

The key sources of estimation uncertainty relate to the recognition of income from legacies, where the actual amount received may differ from that initially recognised, and tangible fixed assets, which are stated at their deemed cost less provision for depreciation. The charity at acquisition determines the reliable estimates for the useful life of the asset and its residual value. These estimates are based upon factors such as the expected use of the acquired asset and market conditions. At subsequent reporting dates the trustees consider whether there are any factors that indicate that there would be a need to reconsider the estimates used.

Critical areas of judgment:

The key judgements applied in these financial statements are in determining the allocation of funds as restricted or designated.

Annual Report 2023-24 62

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

3. Income from donations and legacies

Restricted Unrestricted Total
funds Funds funds
2024 2024 2024
£000 £000 £000
Donations
682
Legacies
-
Gain on acquisition (see note 16)
-		 3,790
4,409
12,385		 4,472
4,409
12,385
Retail gift aid donations
-
682		 242
20,826		 242
21,508

The Group has an estimated £4,290k (2023: £1,987k) in contingent assets in respect of potential legacy income. This relates to outstanding legacies at the year end which did not meet the recognition criteria, but which are expected to be recognised in the next financial year.

Restricted Unrestricted Total
funds Funds funds
2023 2023 2023
£000 £000 £000
Donations
171
Legacies
-
Retail gift aid donations
-
171		 3,480
5,972
215
9,667		 3,651
5,972
215
9,838

Annual Report 2023-24 63

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

4. Income from charitable activities

Restricted Unrestricted Total
funds Funds funds
2024 2024 2024
£000 £000 £000
NHS grants 2,140 383 2,523
Contractual income
Other grants
Education income		 1,119
-
56		 165
479
140		 1,284
479
196
3,315 1,167 4,482
Restricted Unrestricted Total
funds Funds funds
2023 2023 2023
£000 £000 £000
NHS grants 1,995 - 1,995
Contractual income
Other grants
Education income		 917
1
154
3,067		 201
567
32
800		 1,118
568
186
3,867

The parent charity received a restricted grant from the Coastal West Sussex Clinical Commissioning Group (CCG) of £1,460k (2023: £1,418k) for St Barnabas House. The parent charity received a restricted grant from the Department of Health of £680k (2023: £577k) for Chestnut Tree House. The group received £383k for Martlets from NHS Brighton and Hove Clinical Commissioning Group (CCG) and NHS High Weald Lewes Havens Clinical Commissioning Group.

Statutory contract income of £1,284k (2023: £1,118k) was received for the provision of care at St Barnabas House and Chestnut Tree House from local county councils and Coastal West Sussex CCG.

In the year ending 31 March 2024 other grant income includes funding from local CCGs relating to the continuing impacts of Covid-19 of £2k (2023: £319k).

Annual Report 2023-24 64

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

5. Income and expenditure from raising funds

Retail Fundraising Total
2024 2024 2024
£000 £000 £000
Legacies (note 3)
-
Donations and retail gift aid donations (note 3)
242
Income from trading activities
3,796
Income from raising funds
4,038
Salary costs (note 7)
(1,779)
Other costs excluding retail depreciation
(1,043)
Expenditure on raising funds
(2,822)
Surplus before support costs and depreciation
1,157
Support costs (note 7)
(640)
Total Contributions from raising funds
517		 4,409
4,472
2,517
11,398
(1,726)
(1,650)
(3,376)
8,118
(650)
7,468		 4,409
4,714
6,313
15,436
(3,505)
(2,693)
(6,198)
9,275
(1,290)
7,985

Support salaries are included in support costs.

In the year ended 31 March 2024, of the total income from trading activities, £nil (2023: £nil) was to restricted funds.

Annual Report 2023-24 65

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

Comparative information

Comparative information
Retail Fundraising Total
2023 2023 2023
£000
Legacies (note 3)
-
Donations and retail gift aid donations (note 3)
215
Income from trading activities
3,457
Income from raising funds
3,672
Salary costs (note 7)
(1,779)
Other costs excluding retail depreciation
(1,220)
Expenditure on raising funds
(2,999)
Surplus before support costs and depreciation
1,046
Support costs (note 7)
(679)
Total Contributions from raising funds
367		 £000
5,972
3,651
2,661
12,284
(1,650)
(1,733)
(3,383)
8,938
(657)
8,281		 £000
5,972
3,866
6,118
15,956
(3,429)
(2,953)
(6,382)
9,984
(1,336)
8,648

Annual Report 2023-24 66

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

6. Investment income

6. Investment income
Unrestricted Total
funds funds
2024 2024
Income from listed investments £000
656		 £000
656
Interest receivable 38 38
694 694
Unrestricted Total
funds funds
2023 2023
£000 £000
Income from listed investments 812 812
Interest receivable 18 18
830 830

Annual Report 2023-24 67

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

St Barnabas Hospices (Sussex) Limited

7. Total expenditure

----- Start of picture text -----
Staff costs Support costs
excluding Other including Total
support salaries costs support salaries 2024
£000 £000 £000 £000
Charitable activities
St Barnabas House
Inpatient services 2,454 835 770 4,059
Community team 1,351 106 323 1,780
services
Hospice at home 1,351 120 435 1,906
Day hospice 187 174 123 484
Outpatients service 394 70 166 630
Family services 384 75 166 625
Education 358 137 127 622
6,479 1,517 2,110 10,106
Chestnut Tree House
In house services 3,210 973 1,209 5,392
Family services 249 87 134 470
Education 44 9 14 67
3,503 1,069 1,357 5,929
Martlets
Patient and
1,121 789 48 1,958
community services
1,121 789 48 1,958
Total charitable 11,103 3,375 3,515 17,993
activities
----- End of picture text -----

Staff costs Support costs
excluding Other including Total
support salaries costs support salaries 2024
£000 £000 £000 £000
Raising funds
Fundraising
1,726
Retail
1,779
3,505		 1,651
1,379
3,030		 843
446
1,289		 4,220
3,604
7,824
Total expenditure
14,608		 6,405 4,804 25,817
Raising Charitable Total
funds activities 2024
Support cost allocation £000 £000 £000
Support staff costs
640
Premises, technology and other costs
649		 1,891
1,624		 2,531
2,273
1,289 3,515 4,804

Annual Report 2023-24 68

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

Comparative information

Comparative information
Staff costs Support costs
excluding Other including Total
support salaries costs support salaries 2023
£000 £000 £000 £000
Charitable activities
St Barnabas House
Inpatient services
2,621
Community team
services
1,304
Hospice at home
1,322
Day hospice
193
Outpatients service
346
Family services
406
Education
310
6,502
Chestnut Tree House
In house services
3,199
Family services
204
Education
37
3,440
Total charitable
activities
9,942		 1,055
102
124
197
83
92
79
1,732
1,020
75
2
1,097
2,829		 628
225
330
91
107
126
71
1,578
889
87
7
983
2,561		 4,304
1,631
1,776
481
536
624
460
9,812
5,108
366
46
5,520
15,332
Staff costs Support costs
excluding Other including Total
support salaries costs support salaries 2023
£000 £000 £000 £000
Raising funds
Fundraising
1,650
Retail
1,461
3,111		 1,733
1,208
2,941		 657
679
1,336		 4,040
3,348
7,388
Total expenditure
13,053		 5,770 3,897 22,720
Raising Charitable Total
funds activities 2023
Support cost allocation
£000
Support staff costs
674
Premises, technology and other costs
662
1,336		 £000
1,292
1,269
2,561		 £000
1,966
1,931
3,897

Annual Report 2023-24 69

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

8. Auditors’ remuneration

2024 2023
£000 £000
Fees
Fees
Fees		 payable
payable
payable		 to
to
to		 the
the
the		 Group’s auditor and its associates for audit related work
24
Group’s auditor and its associates for non-audit related work
8
Subsidiaries' auditor and its associates for audit related work
21		 17
5
-

9. Staff costs

9. Staff costs
Group Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Wages and salaries
14,506
Social security costs
1,362
Contribution to defined contribution pension schemes
1,065
Operating costs of defined benefit pension scheme
86		 12,719
1,217
992
-		 13,344
1,258
1,065
-		 12,719
1,217
992
-
17,019 14,928 15,667 14,928
The average number of persons employed (full time Group Group Charity Charity
St Barnabas House
Chestnut Tree House
Education, Quality & Research
Income generation
Governance
equivalent) by the Charity during the Year was as follows:		 2024
No.
143
104
15
108
1		 2023
No.
146
98
12
99
1		 2024
No.
143
104
15
100
1		 2023
No.
146
98
12
99
1
Martlets 34 - - -
405 356 363 356

During the year ended 31 March 2024, the charity paid £16k (2023: £nil) of redundancy payments to 5 employees. There were no unpaid amounts at the balance sheet date.

The average total headcount of the group was: 534 (2023: 491).

Annual Report 2023-24

70

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

9. Staff costs (continued)

----- Start of picture text -----
The number of employees whose employee benefits Group 2024 Group 2023
(excluding employer pension costs) exceeded £60,000 was: number number
In the band £60,001 - £70,000 6 5
In the band £70,001 - £80,000 2 2
In the band £80,001 - £90,000 3 3
In the band £90,001 - £100,000 2 1
In the band £100,001 - £110,000 - 1
In the band £110,001 - £120,000 1 -
In the band £150,001 - £160,000 - 1
In the band £170,001 - £180,000 1 -
----- End of picture text -----

The aggregate pension contributions made by the charity on behalf of higher paid staff was £117k (2023: £81k). The number of higher paid staff accruing benefits in defined contribution and defined benefit pension schemes was 7 and 7 respectively (2023: 6 and 5).

The total amount of employee remuneration and benefits received by key management personnel was £625k (2023: £594k). This consists of £580k for the St Barnabas Hospices Senior Leadership Team plus £45k for Martlets Senior Leadership Team in the two months post acquisition.

10. Trustees’ remuneration and expenses

During the Year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the Year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £0.2k).

During the year ended 31 March 2023, expenses were reimbursed or paid directly to one Trustee for subscriptions and travel expenses.

Trustees’ indemnity insurance of £5k (2023: £5k) is paid by the parent charity.

Annual Report 2023-24 71

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

11. Tangible fixed assets

Group

11. Tangible fixed assets
Group
Long-term Short-term Fixtures, Freehold Total
Freehold leasehold leasehold Motor and Computer property
property property property vehicles fittings equipment shops
£000 £000 £000 £000 £000 £000 £000 £000
Cost or valuation
At 1 April 2023
13,090
Additions
42
On acquisition of subsidiaries
-
At 31 March 2024
13,132
Depreciation
At 1 April 2023
4,148
Charge for the year
356
At 31 March 2024
4,504
Net book value
At 31 March 2024
8,628
At 31 March 2023
8,942		 5,333
-
10,996
16,329
3,385
592
3,977
12,352
1,948		 1,319
16
-
1,335
68
68
136
1,199
1,251		 350
-
-
350
350
-
350
-
-		 5,698
2,247
265
8,210
4,794
453
5,247
2,963
904		 -
-
122
122
-
28
28
94
-		 495
-
-
495
171
19
190
305
324		 26,285
2,305
11,383
39,973
12,916
1,516
14,432
25,541
13,369

Annual Report 2023-24 72

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

11. Tangible fixed assets (continued)

Charity

Charity
Long-term Short-term Fixtures, Other
Freehold leasehold leasehold Motor and fixed
property property property vehicles fittings assets Total
£000 £000 £000 £000 £000 £000 £000
Cost or valuation
At 1 April 2023
13,090
Additions
42
At 31 March 2024
13,132
Depreciation
At 1 April 2023
4,148
Charge for the year
356
At 31 March 2024
4,504
Net book value
At 31 March 2024
8,628
At 31 March 2023
8,942		 5,333
-
5,333
3,385
178
3,563
1,770
1,948		 1,319
16
1,335
68
68
136
1,199
1,251		 350
-
350
350
-
350
-
-		 5,698
2,247
7,945
4,794
427
5,221
2,724
904		 495
-
495
171
19
190
305
324		 26,285
2,305
28,590
12,916
1,048
13,964
14,626
13,369

The Freehold property in the parent charity relates to the shops, consisting of units at Rustington, Wick and Ferring, were professionally valued in March 2014 by C G Spratt and Son Limited, estate agents, surveyors and valuers, on an open market basis at £125,000, £220,000 and £150,000 respectively (total of £495,000) and are recognised as deemed cost on transition to SORP 2015 (FRS 102). These assets are being depreciated from their valuation date.

The historic cost of these shops at Rustington, Wick and Ferring is £45,000, £124,716 and £142,500 respectively.

Leasehold property, above, relates to leasehold property with less than 30 years remaining at the balance sheet date. There are no leases with more than 30 years remaining at the balance sheet date.

Annual Report 2023-24 73

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

12. Fixed asset investments

Group

12. Fixed asset investments
Group
Listed Cash dealing
investments account Total
£000 £000 £000
Cost or valuation
At 1 April 2023
20,008
Additions
2,488
Disposals
(6,395)		 458
(220)
-		 20,466
2,268
(6,395)
Revaluations
1,002		 - 1,002
At 31 March 2024
17,103		 238 17,341

Historic cost at 31 March 2024 was £14,987k (2023: £19,411k).

Charity

Charity
Investment in Other fixed
charitable Listed asset
group investments investments Total
£000 £000 £000 £000
Cost or valuation
At 1 April 2023
-
Additions
-
On acquisition of subsidiaries
12,385
Disposals
-
Revaluations
-		 20,008
2,488
(6,395)
1,002		 458
(220)
-
-
-		 20,466
2,268
12,385
(6,395)
1,002
At 31 March 2024
12,385		 17,103 238 29,726

Annual Report 2023-24 74

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

13. Debtors

13 Debtors
. Group Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Due within one year
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 286
-
1,105
1,326		 -
-
619
1,395		 -
1,005
536
595		 -
-
619
1,395
2,717 2,014 2,136 2,014

14. Creditors: Amounts falling due within one year

----- Start of picture text -----
Group Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Trade creditors 447 331 352 331
Other taxation and social security 159 287 - 287
Other creditors 368 134 150 134
Accruals and deferred income 1,245 308 621 308
2,219 1,060 1,123 1,060
Group Group
2024 2023
£000 £000
Income deferred during the year on 422 -
acquisition of The Martlets Hospice Limited
----- End of picture text -----

Deferred income in The Martlets Hospice Limited relates to grants received

in advance of the year to which the related service will be provided.

Annual Report 2023-24 75

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

----- Start of picture text -----
|||| |---|---|---| |15. Creditors: Amounts falling due after more than one year|Group|Group| |2024|2023| |£000|£000| |Other creditors|69|-|

----- End of picture text -----

  1. Business combinations

----- Start of picture text -----
||||| |---|---|---|---| |Book|Fair value|Fair| |value|adjustments|value| |£000|£000|£000| |Fixed Assets| |-| |Tangible|11,383|11,383| |-| |11,383|11,383| |Current Assets| |Stocks|37|-|37| |Debtors|2,356|(915)|1,441| |Cash at bank and in hand|722|-|722| |Total Assets|14,498|(915)|13,583| |Creditors| |-| |Due within one year|(1,157)|(1,157)| |-| |Due after more than one year|(41)|(41)| |Total Identifiable net assets|13,300|(915)|12,385|

----- End of picture text -----

The results of The Martlets Hospice Limited since acquisition are as follows:

----- Start of picture text -----
||| |---|---| |Current period since acquisition £000| |Income under group accounting policies|1,092| |(Deficit) for the period since acquisition under group accounting policies|(1,273)|

----- End of picture text -----

On 31 January 2024, the parent charity acquired The Martlets Hospice Limited and its related subsidiary companies for £Nil.

Due to the nature of the transaction and in accordance with the Charities SORP (FRS 102), the gain has been recognised in the financial statements within donations (see note 3) rather than as negative goodwill on consolidation.

The fair value adjustment relates to legacies which do not meet the recognition criteria under the group accounting policy and have accordingly been removed from accrued legacy income. In line with the group accounting policy, legacies outstanding at the year end which did not meet the recognition criteria are included as estimated contingent assets as outlined in note 3.

Annual Report 2023-24 76

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

17. Statement of funds

Statement of funds - current year

Balance at
Balance at Transfers Gains/ 31 March
1 April 2023 Income Expenditure in/(out) (losses) 2024
£000 £000 £000 £000 £000 £000
Unrestricted funds
Designated funds
Tangible fixed assets (at cost)
St Barnabas
CTH capital development
STBH capital development
Service Development fund		 13,249
1,000
1,500
8,680		 -
-
-
-		 (1,048)
-
-
-		 2,313
(850)
(1,450)
(3,510)		 -
-
-
-		 14,514
150
50
5,170
Tangible fixed assets - 103 (25) 10,837 - 10,915
(at cost) Martlets
24,429 103 (1,073) 7,340 - 30,799

The tangible fixed assets funds for St Barnabas and Martlets represent charitable funds invested in operational fixed assets (at cost). The assets will be used throughout the time of activity of the Group. At 31 March 2024 the tangible fixed asset fund for St Barnabas excludes £112k which is shown within the revaluation reserve to give the total tangible fixed asset value for the parent charity of £14,626k. Expenditure from the funds represents the annual depreciation on the deemed cost of those assets. The transfers into the fund relates to the element of the

depreciation charge in excess of that charged on the historic cost and adjustments arising on acquisitions and disposals.

The Chestnut Tree capital development fund was set up to cover the costs of a renovation programme centred around the children’s bedrooms. This is largely complete and the remaining balance is to cover the final elements of spend anticipated in 2024/25.

The St Barnabas capital development fund was set up to cover the costs of a renovation programme centred

around the In-patient Unit and the Living Well area. This is largely complete and the remaining balance is to cover the final elements of spend anticipated in 2024/25.

The Service Development fund was set up in 2021/22 to cover anticipated operating losses over the next three year period when the charity was consolidating activities and diversifying income streams.

Transfers out relate to monies spent or reallocated for other purposes during the year.

Annual Report 2023-24 77

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

17. Statement of funds (continued)

17. Statement of funds (continued)
Balance at
Balance at Transfers Gains/ 31 March
1 April 2023 Income Expenditure in/(out) (losses) 2024
£000 £000 £000 £000 £000 £000
Other unrestricted funds
General Funds
16,596
Revaluation reserve (tangible fixed
assets and investments)
1,175
17,771		 28,931
-
28,931		 (20,691)
-
(20,691)		 (6,531)
(7)
(6,538)		 -
1,271
1,271		 18,305
2,439
20,744
Total unrestricted funds
42,200		 29,034 (21,764) 802 1,271 51,543

The transfers between the revaluation reserve and general funds relate to net gains and losses on investments that have now been realised, the element of the depreciation charge in excess of that charged on the historic cost and any adjustments arising on tangible fixed asset disposals.

Balance at
Balance at Transfers Gains/ 31 March
1 April 2023 Income Expenditure in/(out) (losses) 2024
Restricted funds
Operating and equipment funds
Contracted income
NHS grant - St Barnabas House
Department of Health -
Chestnut Tree House
HEE Funded Activity
NHS Sussex Integrated Care Board
Other revenue funds		 £000
927
-
-
-
100
54
-		 £000
657
1,119
1,460
680
-
56
25		 £000
(591)
(1,119)
(1,460)
(680)
(100)
(85)
(18)		 £000
(802)
-
-
-
-
-
-		 £000
-
-
-
-
-
-
-		 £000
191
-
-
-
-
25
7
(The Martlets Hospice)
1,081 3,997 (4,053) (802) - 223

Annual Report 2023-24 78

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

17. Statement of funds (continued)

The operating and equipment funds represent donations made for specific equipment purchases and running costs in the hospices. When specific assets are purchased a transfer is made to move the value from restricted funds to designated funds held as tangible fixed assets.

The NHS grant (NHS Coastal West Sussex) is provided to cover partial operating costs of St Barnabas and the NHS Department of Health grant is provided to cover partial operating costs of Chestnut Tree House.

Coastal West Sussex CCG and Local County Councils provide contracted income for adults and children respectively for the relevant hospice. The contracted

income fund represents specific income towards the Hospice at Home service and Funded Nights.

HEE (Health Education England) and NHS Sussex Integrated Care Board restricted funds represent grants from these organizations to support costs of providing training for the palliative and end of life care workforce across Sussex.

Other revenue funds (The Martlets Hospice):

These cash funds represent the income and expenditure of small restricted donations made during the year for various purposes.

Total of funds 43,281 33,031 25,817) - 1,271 51,766

Annual Report 2023-24 79

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

  1. Statement of funds (continued) Statement of funds - prior year

----- Start of picture text -----
Balance at
Balance at Transfers Gains/ 31 March
1 April 2022 Income Expenditure in/(out) (losses) 2023
£000 £000 £000 £000 £000 £000
Unrestricted funds
Designated funds
Tangible fixed assets (at cost)
St Barnabas 13,249 - (1,083) 903 - 13,249
- - -
CTH capital development 1,500 (500) 1,000
STBH capital development 1,000 - - 500 - 1,500
- - -
Service Development fund 10,721 (2,041) 8,680
- -
26,650 (1,083) (1,138) 24,429
Balance at
Balance at Transfers Gains/ 31 March
1 April 2022 Income Expenditure in/(out) (losses) 2023
£000 £000 £000 £000 £000 £000
Other unrestricted funds
General Funds 16,041 17,285 (18,277) 1,547 - 16,596
Revaluation reserve (tangible fixed 4,010 - - (409) (2,426) 1,175
assets and investments)
20,051 17,285 (18,277) 1,138 (2,426) 17,771
Total unrestricted funds 46,701 17,285 (19,360) - (2,426) 42,200
----- End of picture text -----

Annual Report 2023-24 80

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

17. Statement of funds (continued)

17. Statement of funds (continued)
Balance at
Balance at Transfers Gains/ 31 March
1 April 2022 Income Expenditure in/(out) (losses) 2023
£000 £000 £000 £000 £000 £000
Restricted funds
Operating and equipment funds
1,046
Contracted income
1
NHS grant - St Barnabas House
-
Department of Health -
Chestnut Tree House
-
HEE Funded Activity
-
NHS Sussex Integrated Care Board
-
1,047		 172
917
1,418
577
100
54
3,238		 (291)
(918)
(1,418)
(577)
-
-
(3,204)		 -
-
-
-
-
-
-		 -
-
-
-
-
-
-		 927
-
-
-
100
54
1,081
Total of funds
47,748		 20,523 (22,564) - (2,426) 43,281

Annual Report 2023-24 81

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

18. Analysis of net assets between funds

Analysis of net assets between funds - current period

----- Start of picture text -----
Analysis of net assets between funds – current year Restricted Unrestricted Total
funds funds funds
2024 2024 2024
£000 £000 £000
-
Tangible fixed assets 25,541 25,541
Fixed asset investments - 17,341 17,341
Current assets 223 10,949 11,172
-
Creditors due within one year (2,219) (2,219)
Creditors due in more than one year (69) (69)
Total 223 51,543 51,766
Analysis of net assets between funds – prior year Restricted Unrestricted Total
funds funds funds
2023 2023 2023
£000 £000 £000
-
Tangible fixed assets 13,369 13,369
Fixed asset investments - 20,466 20,466
Current assets 1,081 9,425 10,506
-
Creditors due within one year (1,060) (1,060)
Total 1,081 42,200 43,281
----- End of picture text -----

Annual Report 2023-24 82

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

----- Start of picture text -----
19. Reconciliation of net movement in funds
to net cash flow from operating activities Group Group
2024 2023
£000 £000
Net income/expenditure for the year 8,485 (4,467)
(as per Statement of Financial Activities)
Adjustments for:
Depreciation charges 1,516 1,111
(Gain) / loss on investments (1,002) 2,448
Dividends, interests and rents from investments (694) (830)
(Increase) in stocks (26) (3)
(Increase) /decrease in debtors (703) 61
Increase / (decrease) in creditors 1,159 (204)
Increase in long term creditors 69 -
-
(Gain) on acquisition of Martlets Hospice Ltd (12,385)
Net current assets, excluding cash, 280 -
obtained on acquisition of Martlets Hospice Ltd
Net cash used in operating activities (3,301) (1,884)
----- End of picture text -----

  1. Analysis of cash and cash equivalents
20. Analysis of cash and cash equivalents
Group Group
2024 2023
£000 £000
Cash in hand
1,329		 1,909
Notice deposits (less than 3 months)
7,080
Total cash and cash equivalents
8,409		 6,563
8,472

Annual Report 2023-24 83

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

21. Analysis of changes in net debt

21. Analysis of changes in net debt
At 1 April Cash At 31 March
2023 flows 2024
Cash at bank and in hand £000
8,472		 £000
(63)		 £000
8,409
Total 8,472 (63) 8,409

22. Pension commitments

Royal London Group Personal Pension Plan

This scheme is a defined contribution scheme, open to all employees under auto enrolment.

NHS Pension Scheme

The NHS Pension Scheme is an unfunded occupational scheme backed by the Exchequer, which is open to all NHS employees and employees of other approved organisations. The Scheme provides pensions, based on final salary, in varying circumstances for employees of participating employers. As such, it is not possible for the Group to identify its share of the assets and liabilities of the underlying scheme.

The Exchequer also funds the year-on-year difference between the Scheme’s contribution income and the actuarially assessed growth in scheme liability, interest charges and other in year increases in liability.

During the year Group paid £1,065k in relation to the Defined benefit scheme, at the year end the group owed £149k (2023: £133k).

During the year Group paid £86k in relation to the Defined contribution scheme, at the year end the group owed £74k (2023: £Nil).

Annual Report 2023-24 84

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

23. Operating lease commitments

At 31 March 2024 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

lease payments under non-cancellable operating leases as follows:
Group Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Not later than 1 year
537
Later than 1 year and not later than 5 years
903
Later than 5 years
1,778		 196
384
18		 267
585
82		 196
384
18
3,218 598 934 598

The following lease payments have been recognised as an expense in the Statement of financial activities:

Group Group Charity Charity
2024 2023 2024 2023
£000 £000 £000 £000
Operating lease rentals
612		 536 536 536

Annual Report 2023-24 85

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

24. Related party transactions

During the year the charity made the following related party transactions

Leo House Children’s Hospice

During the year, the charity received £342,035 (2022: £75,000) from Leo House Children’s Hospice. This was receipt of a grant for the work carried out by community nurses at Chestnut Tree House and the final payment included the full value of the remaining assets (all cash at bank) held by Leo House Children’s Hospice at 15 March 2024 when that charity ceased to exist as a separate legal entity. Mr A Clark is a Trustee of both Leo House and St Barnabas Hospices (Sussex) Limited. The grant agreement was already in place before Mr A Clark was appointed a Trustee for the charity.

NHS Sussex - ICB

During the year the charity recognised grant income of £833,510 from NHS Sussex - ICB. Mr S Palma is a trustee of St Barnabas Hospices and an employee of NHS Sussex - ICB. At the year end the charity was owed £157,669 from NHS Sussex - ICB.

25. Controlling party

The Trustees are the controlling party.

26. Post balance sheet events

University Hospitals Sussex - NHS Foundation Trust

During the year the charity purchased medical supplies totalling £105,912 from University Hospitals Sussex - NHS Foundation. Mr D Rennie-Hale is a trustee of St Barnabas Hospices and an employee of University Hospitals Sussex - NHS Foundation. The charity also made sales of £50 in relation to the provision of training to the University Hospitals Sussex - NHS Foundation. At the year end an amount of £448 was due to the University Hospitals Sussex - NHS Foundation from the charity.

Subsequent to the year end, the Trustees of St Barnabas Hospices (Sussex) Limited and The Martlets Hospice Limited agreed to transfer the assets and liabilities of The Martlets Hospice Limited into St Barnabas Hospices (Sussex) Limited where all the activities will continue. This legal transfer will be effective from 30 September 2024.

Annual Report 2023-24 86

St Barnabas Hospices (Sussex) Limited

Company Registered no. 0930107

Notes to the financial statements for the year ended 31 March 2024

27. Principal subsidiaries

The following were subsidiary undertakings of the Charity:

----- Start of picture text -----
Company Charity Registered office or Principal Class of Holding Included in
Names Number registration principal place of business activity shares consolidation
number
St Barnabas Hospice (Worthing) Projects 3827427 St Barnabas House, Dormant Ordinary 100% Yes
Limited Titnore Lane, Worthing
St Barnabas Hospices (Sussex) Trading Limited 07157835 St Barnabas House, Retail Ordinary 100% Yes
Titnore Lane, Worthing
The Martlets Hospice Limited 02326410 802145 Martlets Hospice, Wayfield Provision Limited by -% Yes
Avenue, Hove, England, of Care guarantee
BN3 7LW
The Martlets Trading Co Ltd 04557282 Martlets Hospice, Wayfield Retail Ordinary 100% Yes
Avenue, Hove, England,
BN3 7LW
Martlets Care Limited 06250709 Martlets Hospice, Wayfield Provision of Ordinary 100% Yes
Avenue, Hove, England, Care and
BN3 7LW welfare services
----- End of picture text -----

The financial results of the subsidiaries for the year were:

Profit/(Loss) / Surplus/
Names Income Expenditure (Deficit) for the year Net assets
£000 £000 £000 £000
St Barnabas Hospices (Sussex) Trading Limited
The Martlets Hospice Limited		 192
14,117		 (159)
(13,526)		 33
591		 -
12,243
The Martlets Trading Co Ltd
Martlets Care Limited		 1,863
792		 (1,671)
(767)		 192
15		 (4)
12

Annual Report 2023-24 87

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