St Wilfrid's Hospice (Eastbourne) For the year ended 31￿L March 2025 Charity Registraiion Number: 283686 Company Registration Number: 01594410 (England and Walesl ST WILFRID'S HOSPICE IEASTBOURNEI REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 51 MARCH 2025 CONTENTS Page Legal and administrative information Trustees. Report incorporating a Strategic Report Independent Aud1tor's report 22-25 Consolidated statement of financial a(tivSties 26 Chafsty and Gioup bala￿e sheets 27 Consolidaled statement of cash flows 28 Notes to the financial statements 29-49 ST WILFRID'S HOSP1CE IEASTBOURNEI LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENI)ED 31 MARCH 2025 REGISTERED NAME OF CHARITY CHARITY NUMBER St Wilffid's Hospice (Eastbcpurnel 283686 COMPANY NUMBER PRINCIPAL OFFICE/REGISTERED OFFICE 01594410 l Broadwater Way Eastbourne East Su55ex BN22 9PZ PRESIDENT HN The Queen PATRONS The Duke of Devonshire Mr David Dimbleby Dr loan Hester TRUSTEES Mr S O'Leary Ichaiil Mi D Adams Dc M Barnes Mr51 Butler Ms L Chambers Iresigned 29 May 20241 Ms B Hobson Mr D Hold5worth Mr G Meyer Mrs F Maclntyre (resigned 24 September 20241 Mr5 M Richardson Iresigneij 2 3 December 20241 Mr E Smith lappointed 24 September 20241 Mr D Turnei Iresigned 24 September 20241 CHIEF EXECUTIVE Mr C Twomey LEADERSHIPTEAM Dr D Barciay (Medical Director) Mis G Chandlei IPeople Director) M5 A Dechamp5 IPatient & Family 5vpport Directorl Mr D Mackenzie IFinance and Facilities Dlrectofl Mrs E Prodger Icllnical Services Director) Mrs P Russell (Development Director) Mr5 R Bacon (Associate Director for Clinical Services) Di L Free IA550ciate Medical Directorl Nrs T 5chrlkker I￿So(late D1￿ctOr for Quality & Governance) AUDITORS Haysmac LLP 10 Queerb Street PLace London EC4R IAG ST WILFRID'5 H05PICE IEA5TBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 51 MARCH 2025 Chalrfs Introductlon Welcome to the 2024-25 St Wilfrid's Hospice Statutory Account5. Our Second year of our strategy to enable people to liye well at the end.of.life has seen progre55 and challenge. Oui commitment to kvorking well in partnership for the best outcome5 of our beneficiaries cemained a clear focus_ The Sussex Hospice Alliance. of whiih we are an attive member. approved a new agreement to work together for the best outcome5 of the population 3cros5 Sussex. This has seen progress and achievement5 in improving discharge from acute h05Pltais avoiding admission and improving the quality of experience of caie for people receiving NHS fast track continuing cafe funding. Thi5 has been achievable through an agreement partnership of the Sussex Hospice Alliance and the Integrated Caie Board, Our established agreed pJrtner5hip with St Miih3el'5 Hospice IHa5tings and Rotherl developed with an agreed memorandum of understanding guiding the artlvity and goa15 of the partnership. The year presented great challenge in our firiancial p051tion. ending a second 5ucces5ive year in deficit. This was primarily due to a second successive yeai of under-performance of legacy income. Other income streams met or exceeded their budget targets, and we managed our expenditLtre weLL This required us to review our strategy to ensure its relevance for a sustainable model of hospice care and financrdl affoidability. On behalf of all members of the Board of Trustees I convey our thanks to them and our staff fof their dedication and ongoing commitmenL Shaun O'Leary Chair ST WILFRID'5 HOSPICE IEASTBOURNEI TRUSTEE5 REPORT FOR THE YEAR ENDED 31 MARCH 2025 HEADLINES FROM 202+25 Reviewed and developed our clinical Strategy to agree a new five-year 5tr3tegy in the corning year As part of a two-year PTOjeCt, integioted the principles of the Patient safety Incident Response Framework IP51RF? through risk assessments, incident investigation and learning in partnership with St Michael's Hospice Started work to develop a cornpiehensive deper￿e￿O tool whi£h integrate5 woilrforce Structure. safe stsffing and palliati¥e complexity and carer need Improved ihe capture of patient and family éemographics io help plan tor more re5pon5ive services and improve access Implemented electronic prescribing for community services transforming patient experience an(J outcomes Cared for 28 mo¥e patients on our In Patient Unit than the previous year Completed aTrJ evaluaied a pilot on virtual hospice care hvhich then heL￿d discu55ions with NHS partner5 on future developments in community care Completed a pilot phase of 3 24n help and advice line in parinership byith tw) neighbouring hospices which will feed into future service commissioning Developed our Com￿unity engagement approaches Showi￿ clinical inr)ovation in OUT Living Well setvice Strengthened our Partnership with St Michael'5 Hospice establishing a joint Medication Optimisation GrDUP and approving two joint policies Played a key role in the development of the Sussex Hospice Alliance and NHS Partnership, which included woik to improve discharge fiom h05PltaL avoid admissions and improve end-of-life caie foi people ieceiving. fast track funding Were awarded two accreditation5 in provision of workforce wellbeing Held a joint Board of Trustees 5e55ion with St Michael's Hospice to explor£ the i55ue of assisted dying in the context of the Asslstecl Dying Bill Approved a People Strategy to build a workforce fil for the future Introduced a new framework for equality, diversity and inclusion: FREOIE fairness. respect, equaLity. diversity. incLu5ion and engagement We exceeded the target of the year for fundraising events £142k Introduceij new manager roles to our retail operation to improve productivity OUR VISION A comrnunity where people talk openly about dying, live well until the end of their life and where no one dies alone. afrèid or in pain. OUR MISSION Enabling people to live well at the end of life ST WILFRID'S HOSPICE IEA5TBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 OUR VALUES Compassionate We care about each other. We will go out of our way to recognise when someDne needs our help and support and will respoThl to the very best of our ability. Profe$sionai We use our knowledge and skills Individually and cc>llectiYely to deliver the best service possible ro those we 5UPPOrt. We proactively seek to improve and enhance our skills ￿kIng pride in developing ourselves arwj others. Progresshfe We're forward tooking and thinking. We pursue opportunitie5 to imprDYe anct find better ways of doing things through new idea5 and approache5. Respectk We treat people wSth ttSgnlty and respecL alway5 acknowledgiThJ and respecting people'5 indivlduality, What makes us different make5 us better. ST WILFRID'S HOSPICE IEASTBOURNEI TRLISTEES REPOR T FOR THE YEAR ENDED 51 MARCH 2025 OBJECTIVES AND ACTIVITIES About St Wllfrld's Hosplce St Wilfrid'5 H05PICe Provides care and support for coastal communities around Eastbourne and for the Wealden area of East Sussex. This comprises a population of about 250.000 people and an area of appioximately 500 square miles. We provide specialist caie and support for people living with a life-limiting illness and for their carers and families. The m05t common route of refeiral is from hospita15. GPS. or other healthcare professionaL We provide our support ihrough a multidisciplin3ry team of palliative care dottors, clinical nurse specialist5 ICNSI, registered nurses IRNI. healthcare assi5tant5 IHCAI. physiotherapists, occupational therapists. counsellors, social workers and spiritual support workers. I n addition tcp our direti care provision, we enable per)ple to live well in rheir homes and caie home5 through support and engagement with communitie5 and carers. Our employed workforce is supported by a team of Volunteers doing a range of roles. including welcoming, catering, befriending, gardening. counselling or in one of the hospice's community shops. Our aim is to enable patient5 to live well at the end-of-lile. This includes those who matter to the patlent. their families and friend& Our holi5tlC 5UPPOrt aims tc> address physical and emoiional concerr6. The range of our services compiises.. An inpatient facility wlth capacity for 20 ground floor, en5Uite bedrooms Dverlooking beautiful gaidens. A community service providing proaciive and responsive support to patients and families in outpatient clinic5 and In their homes, seven days a week. A 24/7 help and advice line uld be taken from the reseive to make good any shortfall in legacies against the annual budget, unless compensated for by other incorne stream5. Asset Management Reserve A 15-year asset manaoement survey h?s been completed, which identifies potential upgrading and repaii work which will be required going for¥¥ard to Ihe bu ilding and plant. The Tiustees have 3greed thErefore to Set aside a minimum of IO% of surplus funds in arry given year for future work and at the piesent time this fvnd is being built. Strntegic Deveiownent Reserve The Trustees iecognise their iespon5iblllty to ensure that monies giver) to the charity are used to further the charity s objects and meet the need5 of its beneficiarie5. Any fund5 surplus to those required for the other design6ted reserve funds ale held in a strategii development reseiye. The strategic development reserve is earmarked to contrFbute to the funding of the charbty's strategic aim5. whether for revenue or capital expenditure. Part of the strateglc development reserve is held in investment propertie5 yielding an income. Re5tr1rted Reserve Some funt19 are given to the charity to use for specific purposes and where thi5 15 the case they are held on trust in a re5trirted reserve and drawn on a5 the funds are required for the purposes fof which they were given, Where a capitaL assd is bought wth the funds. the reseive is drawn down in line wbih the totality al the time of puichase. Fixed Asset Reserve This fepresents the amount of the totsl re5erve5 that are tied up in tangible flxed assets thai cannot be realised easily, mainly the hospice building. pLant equipmenL Rvtsiuatlon Reserve The Revaluation Reserve reflects a decrease in the value of investment properties in ihe period. At 51 March 2025 the charity had total reserves of £15,096k12024.. £17,947kl, fepresentetl as foll0b￿.. 2025 £2.191k £1.706k £6CK)k £187k £9,548k £954k £1 Iok 2024 £4.439k £2.134k 1700k £64k £9,466k £954k £190k Opefaling Reserve Legacy Equalisation Resefve Asset Management Resefve Re5triited Reserve Fixed A55et Reserve Strategic Development Reserve Revaluaiion Reserve li ST WILFRI D'S HOSPICE {EASTBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 51 MARCH 2025 RISK MANAGEMENT A 5trBteg ic risk register detailing alld ranking the key risk5 the charity face5 is reviewed by the h05pice Leadership Team on a monthly basis and by the Board of Trustees twice a year, There are then individual risk registers for each area of operatlDfL All risks faced by the charity are given a risk rating. A risk score is obtained by IOn5ideiing the likelihood of the risk occurring and the impart that occurrence would have on the charity. The top risk5 identified Dn the strategic register 35 at 31 M3rch 2025 were: Risk identified Mitigation Insufficient cash and reserves Strategic delivery pL4n with increased control. overslght and reporting, Includes Critical decision matrix. Review of legacy foieca5ting and management to establish most effective methods. Targeiing increased free reserves of 9-6 n￿nths, expenditure. Updated Reserrfes an(i Investment policy to reflect methodology behind legacy equali5ation re5erye. Coniingency/scenario p13nning. Financlal benchmarking against other hospices. Strategic relationship in place with IC8 via Sussex H05pice Alliance to ensure optimum commi55iolliTVJ. In5t311atlDn of 501ar pane15 and batterie5. Rtrlling 3-year financial ptans and scenario plannlng. Identify ROI on all income generating attivitles and COTe 5eivice5 Engaged with national Hospice UK legacy campaign Half-yearly reforeca5tiro Legacy foresight report forecasts average receipts of £4.2m p.a. between FY26 and FY32. Capacity and resilience155ues Busine55 case for restructure with risk register Process to agree core services Éstablished People and Cultufe team to ensure oplimum workforce engagement Establishbng flexible team working approaches for workforce Monthly SCYLJtiny of activity dats by Leadership Team. Reporting to B03rd of Trustees on progress of Sussex Hospice Alliance and Ils activities Monthly Manoger'5 meeting chaired by CEO includes check of stsff morale and capacity 12 ST WILFRID'S HOSPICE IEASTBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Shorvlong-tefm disruption to busine55 cause by major event or 5yStem5 failure Major incident and business continuity policy in place, with annual review. Mulual support mechanlsm5 agreed with other hospice5, Departmental business continuity and scenario planning with annual TevieY4. Fire risk assessrnent review carried out bi-annually. Progyamme of silent and unannounced fire alarms established. Leadefship team undergo buildings and estate5 awarene55 updates and have Dn-call folders. Infection prevention and control policies and procedures i n place Weald IT perfortn backup testing annually on servers. Fraud and theft Elertronic payment5 double checked and signed off by a member of LT. Daily reconciliations Wlth Cybertill and shop monie5 banked. Written in5trLKtion5 to bank not to accept any direct debits. Tight (onireL of tlll passcodes and permissions. Email awareness alertsnrainin9. Two people counting/handling fundraising cash, Buildings security upgTaded. Safer recruitment processed (referenceslDBS for volunteers) Rolling i Dlernal audit programme to be devised by flnance team Cyber crlme Daily backups locally and 10 the clr)ud to proieci against data Loss or data corruption through malware/ran50mwaie. Firewall m3intalned onslie to protect data flowlng into ant1 out of the network. We seek to ensure only essential ports are open. Servers patched regularly, application5 patched by vendor under maintenanc? agreèments. Thi# protects agalnst threats from software bug5 thal can be exposed by ran50mware. Servers And laptops protected by Trend business security, with iate5t updates available remotely in real time. New laptops and desktOP5 encrypted to protect data in the event of Ioss. Office 365 improves patch managementlupgrades to all devices. 13 ST WILFRID'S HOSPICE IEA5TBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Strengthened passwold requirements. Cyber awareness training introduced into non-clinical mandatory training. Data security and protection training mandaiory for all employees with increased training on systems arvj databases. Sentinel AINM systèm facilitates reporting of data security & protection incidents Maintaining up to date software and liaising with vendois to ensuie ongoing support. Email awarene55 alensAraining. Server room protected by ID badges bwth restricted access. Working to minimi2e use of own devices. Implementation of fflulti-faitoi authentication Weald IT perfDrm backup testing annually Dn servers. Windows Server Update Service introduced to help ensure updates are applied to endpoints and servers Data Protertion and Security steering group meets quarterly. Uncertainty of the outcome of an inspecrion under the new single assessment framework due to insufficient engagement/communication from CQC and uncerlainty of the in5pectiDn approach to hospice& Quarterly trustee visits wilh feedback to Clinical Governance Committee. Review of other h05pice CQC reports to see what we can learn.. questions generated this will be shared with the Leadership Team Peer review CQC inspection undertaken annually with reviewers from 2 other hospices. Learning from (his and participation in the other 2 reviews will be shared with CGC and team5. Module on Sentinel to centralise evidence and ensure easy to provide to inspecrors has been ijeveloped. Evidence 15 being captured in Sharepoint in centrali5ed location untll we have a fuller understanding of what is being excepted for the single a55essmeni process for evidence collecting. Evidence collection underway mapped against the new framework - the proce55 of collection will identify any gaps, Raising awarene55 in team meetings. Addition31 awarene55 reSOilfces WILL be developed over 2024. Learning from other hospices shared at ECLIHP, QSING. Sussex Care Direciors oroup. 14 ST WILFRID'5 HOSPICE IEA5TBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 All staff have a PDR objective to provide a piece of evidence for the CQC portfolio to support one of the quality statement5. CQC are currently tonduciing one day rapid revie￿¥ which would not fesult in a change in the hospice overall rating. FUNDRAISING APPROACH AND PERFORMANCE Appnmch to monitorin9 of actlvltle5 and member5hlp of volurtary xhÈmes for regulatlng fundralsltwj The charity is registered with Fundraising ReguLator and the Institute Of Fundraising and undertake5 fundraising activity with its supporters in line with the FundTai5ing Code of Practice, We encourage our fundraising service pioviders to also sign up to the code. The chariiy regularly monitors changes in legisLation. The charity is registered wilh ihe Fundraising Preference Service and received 6 requesr5 from indiYidua15 Via the Service to be removed frorn the mailing list last year. St Wilfrid's lottery is ru n by Local Hospice Lottery Ltd. which 15 a member of the klospice Lotteries Assocsation and the Lotteri£5 Council and licensed by the Gambling Commi5510FI. The chaiity's fundrabsing activities include ho)5pice-arranged events and UK and overseas challenge events which are managed by IDmmercial event providers. All evenis are risk assessed in accordance with hospice poticies. Direct mailing campaigns are organised lo generate single and regular gifts, legacies arKI in memory gifts and managed in line with our information gc)vernance and ethical fundraising policies. The charily also fundraises through corporale £ampaigns,' community talks. school activities, clubs, societie5. and. church involvement and engiging Wlth grant-making bodies including ch3ritabLe foundations and trusts. Monltorlng of activitles carried out by third parties The charity has in place a lottery contract, which specifies ihat Local Hospice Lottery undertakes to conform to statutory and local authority requirements to erksure gambling 15 conducted in a fair, responsible and open way and to prevent being associated with crime or di50rder. The hospice plays an active oversight role in ihe training and development of lottery canvassers and ensuie5 that arby complaints are dealt with promptly and responsibly, in line with the FL¢ndraisi ng Code of Practice. Contiact5 With mailing fulfilment houses ensure that all data hanijling corfctrms to the requirements of ihe Dats Protection Act120181 and Privacy and Electronic Communications Regutations IPECR} (20031 and with the Hospice Information Governance Pollcy, Hospice fundraising complies with the charity's ethical fundraising wlicy and the Fundraising Code of Practice. The chaflty's fundraising promise specifie5 what information 3bout supporters 15 collected an(1 how that information is used. Our policy set5 Out Ihe tircumstances in which information about a supporter may be diKID5ed. how personal inforrnation is stored and the Fights of data subject5. All written and email communication contsins a Statement about how information will be used, an option to state or change data preference5 and a link to our full fundiai5ing promise on the hospice web51te. 15 ST WILFRID'S HOSPICE IEASTBOURNEI TRU5TEE5 REPORT FOR THE YEAR ENDED 31 MARCH 2025 Management of complaints Oui webS￿e outlines our complaints policy for the public and clearly exptains how an individual c3n complain. We received Dne COMp￿int related to fundraising in the 2024-25 financial year Ithe same number as the previous yearl. Complaints are dealt with in line with our fundraising complaints policy. All complaints are escalated to our Leadership Team and Trustees so they can consider lessons learni. We feport to the Funijraising Regulator on the totality of our £ompLaint5. Protec￿on of vulnerable people and oiher members of the publi¢ Our ethical fundraising policy OLttline5 our policy and procedure to protect Yulneiable people and L)yr fundraiser5 (both staff and Ihird partyl are familiarised with the policy to ensure that it 15 applied properly. PLANS FOR F￿vftE PERIODS Entering the third year of the hDspiie str31egy. there will be a strong focus on (Linical transformation to build a Sustainable, effective hospice modeL We will focu5 on partnership working as a route to Sljctess. taking a popylation-based approach io understand need and demand and building financial resilience and sustainability. Workforce will continue a5 a major focus guided by the People Strategy, Improving access and understafiijing OUT commLJnity will rernain central to meeting future needs. We will embed our FREDIE framework, so tha[ alongside our values, we are an inclusive organslation open tg all. In 2025126 the key objectlves will be: Implement a three-year Strategic pLan for future sustJinability Meet financial targets set in our budget. managing the deficit to agreed leveL reducing cost and increasing income Complete a review of clinical Services as part of clinical transformation plan Improve ietail performance Grow income sireams including through greater commercial approaches ImpLement a ptsn for digital transformation Achieve year two goals of the Sussex Hospice Alliance and ICB Partnership Develop the partnership wth Si Michael's H05pice, moving to greater strategic future plans Improve our understanding furthei of our comfflunities. demographics to Lieiter plan to meet iheir needs Embed the FREDIE framework Achieve targets set whlch evidence a healthy and engaged workforc£ Implement a dependency tool Embed PSIRF Embed current prartites, estab￿Sh the future potential and ensure sustsinability of our Living Well Service. 5TRvcfLRE. GOVERNANCE AND MANAGEMENT Si Wilfrid'5 Hospice (Eastbournel is a company limited by guarantee. The Articles Df A550Ci3tion were reviewed in 2023, NL>ne of Ihe Tru5tee5 has any beneficial interest in the company. All of the Trusiees are members of the company and guarantee to contribute vp to 15 in Ihe event of a winding up. The Tru5tee5 are also the director5 for ihe purpose of company law. 16 ST WILFRID'S HOSPICE IEASTBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Organlsatlonal strurture St Wilfrid's Hospice IEa5tbournel had one 5ub5idiary Companies at 31 March 2025: ilfrid'5 H05 ice Eastbourne Tradin Com Liwnited. Registered Company No.. 2198259. Aaivity through this company includes any 'bc*ught-in goods. trading and the operations of the hospice café (donated goods retail activity now flows though ihe Charity itseLfj. an Appointment of TTh￿teeS and comrnittee structure Ttustees are recruited against a set of competencies and to bring a diverse set of skllls and experiefflce to the charity. The Board of Trustees and Ihe Leadership Team work in partnership when developing policy and strategy. In their fiduciary role the TIu5tees account foT the oiganisation's compliance with regulation. and they monitor ttte PL*rformance Df the organisation against the strategy and business Ptan. They receive a Full induction. and a gov￿na￿le development budget is set aside for training focused on strengthening governance perlormance. Twstees may serve a maxlmum of three terms of three years. The Board meets six times a year and two of these meetings are concerned specifically wirh a review of 51faregy. There are Trustee sub-committees for Finance and Audit. Cllnical Governance, People. Safeguarding and Income Generaiion (which also con5ider5 the bLTsiness of the relail opeiationl. A Trustee sits on the Health & Safety Group is an operational group chaired by ihe Chief Executive and with staff representation. Terms of reference and Trustee membership for all committee5 are pproved by the Board of TTUStees annually. Trustees have individual reviews with the Chair each year and the Chair is also reviewed, Every Trusree signs a Code of Conduct upon joining the Board and at the time of Starting a new teirn. Trustees also complete a Register of Interests annualLy. The Articles of A550Clation permit the appointment of up to three co-optees to each of the 5ub-committee5. Wlth re-appointrnent annually for up to four years. Such co-optees brlng relevant skills and expertise to the cominiiiees and are able to participate and vote eqtJ311y on matters. During the year there wa5, one co-optee on the Income Generation Commlttee antl tvio on the Clinical Goveinance Committee. The Tfustees who served during the year and thelr attendance at Board meetings were: Meetings Attentle Mr S O'Leary Chair of Trustees Mr D Adams Dr M Barnes • Mr5 1 Butler . • Chair of the Clinical Governance Committee and Trustee Ms L Chambers (resigned 29 May 20241 *" Ms B Hobson •" Chair of the People Committee Mr D Holdsworth •# Chair of the Audit Committee Ms F Maclnwe {resigned 24 September 20241 • . Mr G Meyer . Ms M Richard50n (resigned 23 Decembei 20241 • Mr E Smith lappointed 24 September 20241 • Mr D Turner (resigned 24 September 20241 • * Chair of the I￿oMe Generation Mémbers of Trustee CommItte￿. • Audit Commiitee • Clinical Governance Committee # Income Generation Committee People Committee 17 ST WILFRID'S HOSPICE IEASTBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 51 MARCH 2025 Declsion malln9 An annual business plan setting out the objectlves foi the year ahead is approved by the Board of Trustees at the start of a new fin3ncial yeai. This is aciompanied by the setting of an annual budget and cashflow and the agreement of a set of corporate key performance Indicato￿ The Finance and Audit Committee reviews a Schedule of Oele9ated Authoriiy within which the executive team operates. The Board of Trustee5 apprL)ves the Schedule of Delegated Authofjty before the start Df a new financial yéar. The day to day running of the charity is elegated to the Chief Executive and Leadership Team. Committee activities The maln activities of the Board sub-commlttees during the year were as follows: Audlt Committee Cofiti rTrued to oversee and make decisions on the Charity s investment portfoliD and adopted an ethic?I poli for investment. Reviewed Ihe Dats Security anid Information Governance Toolkit. Reviewed the statutory a£counts and Audit Findings Report. Reviewed the corporate risk registeT and risk managerllent poli￿. Scrutinised the report of the Company Secretary. Reviewed the list of CDntracts held by the Charity wilh third parties. ScrLEtinised the 2024-2 5 budget for recommendalion io the Bo4rd. Reviewe review and monitored Falrness, Respe EqiJaLity. Diver51ty, Inclusion and Engagement IFREDIEI implementation. Reviewed the approach to succession planning / talent managemenL Monltored nursing recruitment. Reviewed annual woikforce metiics and d3ta, Esiaiated a woikfoice saLary uplift proposal to the Board for consideration. Income Generallon Commlttee Approved and recommended to the Board 3 5-year Fundraising and Retail Strategy. Recommended the Fundraising and Retail budgets 2024-25 for Audit Commiltee approval. Monitored ietum on investment IROII for all income streams. Monitored fe￿11 volunieer fecruitmeni. Monitored retsil staffing inclijding long-term sickne55 absence. Scrutlnised a report on social return on inve5trnent ISROII. Scrutinised a Lights of Love survey report. Ongoing rnonitoring of a legacy fraud case Safeguarding Committee Revlewed ￿pOrtS reoarding safeguarding concern5 raise(J internally and alerts Ihen raised wlih statulory 5eTvices, as appropriate, and considefed any learning points and actions required Reviewed safeguarding training expecrarions in line with naiional guidarKe alld rnonitored compLetion rates. Received reports regarding successful delivery of co-created peer children safeguarding iearniftg event with neighbouring h05pices and a trustee spotlight training session on mental capacity, Reviewed safeguarding superrfision arrangements for Hospice Safeguarding Lead. 19 ST WILFRID'S HOSPICE IEASTBOURNEI TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 Reviewed the operational safeguarding risk fegisier. Facilitated the approval of the revised Safeguarding Adults Pollcy by the Board. Signed off outstanding actlOll5 from the 2023 Safeguarding peei ieview reLating to HR and RetaiL Considered recommendaiions of the Fuller Report and its implications for the organisation. Received regular updates from the Freedom to Speak Up Guardians IFSUGSI. Oversaw ongoing safeguarding awareness raising activities such as regular all-5taff emaib and one-off events le.g. awareness event regarding fraudl Received notification that Safeguarding A(lults Review ISARI foi former hospice patient due to recommence following a two-year inteTruption to SAR. proce55 due to police investigations Held a spotlight distU5sion on organisatioftal learning From SARS / children serious case revie￿5 Reviewed and approved the Arinual Safeguafding Report Oct 25 - Sept 24 (a copy of this report is available on request) Arrangements for setting thè pay and remunerailon of key management personnel Leadership Team salaries are reviewed by the People commi￿ee and ratified by ihe Finance and Audii Committee. The 8oaTd of Trustees reviews the salary of the Chief EX￿utIve following recommendatiDTrs by the People Committee. Salaries are reviewed with reference to hospice 5ectDI and other relevant benchmarking surveys. The hospice undertook an extensive pioje(t in 202 3-24 to allow implementation of a new job evaluaiion framework from April 202 5. Any relation5hip5 With a wider network le.g.> umbreua group) The cha¥lty is a membei of Hospice UK, a rtational membership organlsation Ihai advocates for the interests ol hospices in the United Kingdom. The hospice is aLso a member and partner in the Hospice Quality Partnership, established lo provide bettef procurement for hospices across the country. A Memoranduffl of Understsnding has been agreed by the seven Sussex hospices to guide their COLLa￿ratIVe activity. A feviewed memorandum of understanding was agreed with 51 Michael'5 Hospice in February 2024. A memorandum of undeI5tanding was approved for the Sussex Hospice Alliance and ICB Partnership in August 2024. 20 sr WILFRID'S HOSPICE IEAST80URNEI TRUSTEES REPOR T FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF THE BOARD OF TRUSTEES, RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS The Trustees, who are also directors of St Wilfrid's Hospice IEastbournel for the purpose of company law. are responsible for preparing the Trustees. Report and the accounts in accoidance with applicable Law and United Kingdom Accounting Standards (United Kin9dom Genwally Accepted Accounting Practice), Company law reqijires ihe Trustees to prepare fina¥Kial statement5 for each financial year and not approve the financial statements unless they are satisfied that the financial statements give a true and fail view of the 5ca(e of the affairs of the Charity as at the balance sheet date and of its incoming resotsrces and application of resources, includlng income and expenditure. *or the year then ended. In preparing those financial staternents which give a true and fair view. the Trustees shoutd foltow best practice and: selert 5Uitable accounting policies and then apply them consistenily.. observe the methods and principle5 of the Charitie5 SORP, make jurlgements anii estimates that are reasonable pr￿dent, state whethei applicable accountiiig standafds and statemenis of recommended practice have been followed. subject to any material departures disclosed and exp13ined in the financial 5t3tements', prepare the financial Statements on the going concern basis unless r( 15 inapproprlate to assume that the charitable company will continue on that basis. The Trustee5 are responsible for keeping accountlng records which disclose with reasonable accuracy at any lime the financial position of the chariiable company and which enable them to er6ure that the financial statements cofftpLy with the Companies Acr 2006. The Trustees are a150 responsible for safeguardlng the assets of the charitable company and for taking reasonable steps for the prevention and detectiorb Df fraud and other irieguLarities. The Trustees are responsible for the maintenance 3nd integrity of the corpcjrate and fir)ancial information included on the charitable Cojvbpany 5 website. Each of the Trustees, who held office at the date of apprcjval of this Trustees, Report. has conflrmed that there 15 no information of which thpy are aware which is reLevant to the audit but of which the auditor is unaware. They have further confirmed thai they have taken appiopiiate Steps to identlfy such relevant information and 10 establish that the auditors are made aware Df such infofmation, AUDITORS Hay5Mac LLP have expressed their willingness to conli nue in office as aud￿or$. A resolution proposing that the charitable company will go to tender for its auditors for the forthcoming year has been agreed. In signing this reporL the Trustee$ are atso approvin9 the Strategic Reporu in their capacity 35 iompany Directors. Approved by the Trustees on and signed their behllf by.. 0711012025 Shaun O'Leary Chair 21 INDEPENDE￿r AUDITORS. REPORT TO THE MEMBERS OF ST WILFRID'S HOSPICE IEA5TBOURNEI Opinion We have audlted the financial statements of St WiLfrid's Hospice {EaSt￿￿(neI Limited for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activitie5. the Group and Parent Charitable Company Balance Sheet5, the Con501idated Statement of Cash Flows and notes to the financial statements, includi ng a summary of 51gnificant accounting Policies. The financial reporting framework that has been applie in their preparation is applicable Law and United Kingdom kiounting Standards. including Financial Reporting Standard 102 The FinonciL71 Reporting Stondtird L7pplicoble in the UK and Republit of Irelond Iuniietl Kingdom Generally Accepted Accounting Practice). In our opinion. the financial statements.. give a irue and fair view of the State of the group's and of the parent charitabLe company'5 affairs a5 at 31 March 2025 and of ihe group's and parent charitable comp3ny'5 net movement in funds, including the income and expendtture, for the year then ended,. have been properly prepared in ￿COrdanCe with United Kingdom Generally Accepted Accounting Practice.. and have been prepared in accordance with the requirements of ttte Companies Act 21X>6. 8a515 for oplnion We conducted our 3udit in accordance with Inteinational 5tsndaids on Auditing IUKI115As IUKII and applicable law. Our responsibilities under thDse standards are further described in the Atjdilor s responsibilities fDr the audit of the financial statements section of Qui report. We ale independent of the group in accordance with the ethical requifements that are relevant to oijr audit Df the financi31 statements In the UK. iniLuding the FRC'S Ethical Standard, and we have fulfilled our otheT ethiial iespon5ibilities in accoidanie with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon. Conclusions relatiw to goln9 concem In auditing the financial statement5. we have ioncluded that the trustee5' Use of the goiNJ concern basis of accounting in the Pfeparation of the financi815tstements 15 appropriate. Based Dn the work we have performed. we have not identified any material uncertainties reLating to events Dr conditions ttwt, individually or collectively. may c6st significant doubt on the group'5 ability to continue as a goin9 concern for a period of at least twelve months fiom when the financiaL statement5 are authori5ed fDr issue. Our re5ponsibilitie5 and the iesponsibilities of the trustees with respect to going conce(n are described in the relevant seaions of thi5 repofL Other information The tru5tee5 ale responsible for the other informatior7. The other information comprise5 the inform3tion incLuded in the Trustees. Report, Our opinion on the financial statements does not cotrver the other Information and. except to the extent otherwise explicitly stated in our repori. we do not expre55 any form of Bssijrance conclusion thereo In connection with our audit of the financial statements. our responsibillty is to read the other information and. in doing so, CDn5idef whether the Cjther information is materially inconsisient with the financial statement5 or our knowledge obtained in the audit or otherwise appears 10 be fftalerially misstated. If we identify suih material inconslstencies or apparent material misstatements, we are requir￿ to determine whet￿( there 15 a material mi5Statement in the financial statements Dr a material MISS￿leMent of the other inforwnation. If. based on the 22 INDEPENDENT AUDITOR5. REPORT TO THE MEMBERS OF ST WILFR ID'S HOSPICE {EASTBOURNEI work we have performed, we conclude that there is a material mi5Statement of this Dther information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companie5 Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Tru5tees' Report {which include5 the stiategic report and the directors. report prepared for the purposes of company lawl for the financial year foT which the financial statements are prepared is con5i5tent with the financial statements,. and the Strategic report and the directors, report included within the Trustee5' Report have been prÈpared in accordance with appllcabLe legal requirements. Matters on which wg are requlred to report by ¢xc¢ptlon In the light of the knowledge and undersianding of the gfOUP and the parent ch8ritable company and Its environment obtained in the course of the audi[ we have noi identified material misstatement5 in the Trustee5' Report {whiEh incorp¢rates the strate9ic report and rhe direcrors. roport). We have nothing to fepon in respect of the following matters in relation to *hich the Companies Act 2006 requires us to report to you if. in our opinion.. adequate accounting record5 have not been kept by parent charitable company, or returns adequ?te for our audit have not been received from branches not visited tyy u5. or the parent charitable company flnanclal statements 3re not in agreement with the accounting records nd returns.. or certain di5c105ures of trustees. remuneration Specified by law are not made.. or we have not received all the information and explarhations we require for our audit. R￿POnSIbl15t1¢S ol trustee5 for financial statements As explained more fully In the trustees, responsibilities statement set out on page 18. the tfustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial ststetnents and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine 15 necessary to enable the preparation of financial statenients ihai are free from material mi55tatemenL 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'5 ability to continue as a going conceff, disc105ing. as applicable. matters reLated to going concern anLI using the going concern basis of accounting unless the trustees either intend to Ilquidate the group or ihe parent charitable company or to cease tsperations, or hawe no re3listic alierr7ative but to do £0. Auditorfs respon51billtie5 for the audlt of ihe flnanclal siatements Our objectives are to obtain reasc¢nable assurance about whether the financial ststements a5 a whole are flee frofll tnateFial misstatement, whether due to fraud or error, and to issue an auditor's report that include5 our opinion. Reasonable assurance is a high level of assu¥ance but is not 3 guafantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements ian arise from fraud or error and ale considered materlal if. individually or in ihe aggregaie. Ihey could feasonably be expKred to influence the econofflic decisions of users taken on the basi5 of Ihese financial SEaiements. 23 INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF ST WILFRID'S HOSPICE IEASTBOURNEI Irregularities, incluLling fraud. are insiances of non-compliance with laws and regulation5. We design procedure5 n line with our restK)nsibilitie5, C)utlined above, to detect material misstatements In respect of irreguLarities. including fraud. The extent to which our Procedures are capable of deieciing irre9ul3rities, including fraud is detailed below: Based on our understanding of the group and the environment in which it operates, we idenlified that the principal risk5 of non-compliance with L3ws and regulations related to regulatory requirefflent5 of the Care Qu8lity Commission. Charity Commission, Fundraising regutations. Employment Law, GDPR and we considered the extent io which non-iompliance might have a material effect on the financial statements. We also considered those laws and regull4tions that have a direct impart on the preparation of the financial statements such as the Companies Act 2006. the Charities Act 2011. income tax and payroll tax. We evaluated management's incentives anLJ C+pportunities for fraudulent manipulation of the financial statements (including the risk of overridè of controls) and determined that ihe principal risks were related io posriro inappropriate jouinal entries to revenue and management bias in accounting estimate ènd applicatlon of controls around authofisation of expenditure and paymenrs. Audir procedures performed by Ihe engagement team included-. Inspetting trustee5' meeting minutes.. Inspecting correspondence wlth reouiators and tax auihoritie5.' Discussions with managemeni including consideraiion of known or suspected instances of non" compliance with 13W5 and reguLition and fraud.. Evaluating management's contio15 designed tD prevent 6n(J detect irregularities., Identifying and testing journals. and ChalLengirbg assumption5 and judgements made by management in their critical accounting estimhtes. Be¢ause of the inherent limitstions of an audit. there 15 a risk that will not detect aLL irregutarities, including those leadirbg to) a maierial mi55tatemerit in the finaniial statements or non-cofflpliance with reguLation, This risk increases the more that compliance with a law Dr regulation 15 removed from the events and transactions reflected in the financial siatements. 35 we will be less likely to become aware of instances of non-compliance. The risk FS also greater regarding irregularities occurrlng due tu fratsd rather than error. as fraud involve5 intentional concealment, lorgery. collusion. omission or misrepresentation. A further des(ription of our respon5ibilwtie5 foi the audit of the financial statement5 15 located on the Financlal Reporting Cotjncil's website at,. w .frLor auditorsre5 onsibilitie . This de5criptiDn forms part of our auditor'5 report. 24 INDEPENDENT AUDITOftS' REPORT TO THE MEMBERS OF ST WILFRID'S HOSPICE IEASTBOURNEI Use of our report Thls report Is made solely to the charitable company's members. as a body. in accordance with Chapter 5 of Part 16 of the Companie5 Act 2006. Our audii ￿rk has been undenaken so ihat we might state to the chafitable iomp3rTry's members those matter5 we ale required to stale to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we tlo not accept or assume responsibility to anyone other than the charitable cortTrpany and the chafltable company s members. as a body, for Dur audit wort<. for thi5 report or for the opinions we have formed. Lee Stoke5 (Senior Statutory Auditor) Foi and on behalf of Haysmac LLP. 51atutory Auditor Date. 1211212025 10 Queen Street Place London EC4R IAG 25 ST WILFRID'S HOSPICE IEASTBOLIRNEI CONSOLIDATED ST ATEMENT OF FINANCIAL ACTIVITIES IlncLuding Income and Expenditure Account) FOR THE YEAR ENDED 51 MARCH 2025 Unrestrl¢ted Funds Restrfcled Funds Total 2025 Total 2024 Notes INCOME FROM: Donations and Legacie5 Chariiable Activilies Statutory Funding Non-St3tutory Funding 3.419,424 434.187 3.853.611 4.257.105 1.707,859 596,585 179.191 1,887,050 596,583 1,697.672 592.424 Other trading activities Income from Trading Income from Lottery In¥e5tments Othei 1.538.008 396.434 157.958 24,901 1.538,008 596,434. 157,958 24,901 1.396.858 381,952 204.006 19.498 Total Incoffle 7,841,147 613,578 .454,525 8,549,493 EXPENDITURE ON: Roising FLJnds Fun￿ra[SIng Costs Trading CDsts of Goods and Other Costs Chaiitable activ￿￿e5 In Patient Therapies Communlty Nursing Patient & Family support 1.687.287 500 1.687.587 1.481.183 1.377.696 1.577,696 1,362,976 5.801.820 479.147 3.107.838 580,512 47.065 7.035 31,248 143,897 3.848,885 486.182 3.139,086 724.409 5,709.785 527,900 3,016,325 549.056 Totsl Expenditure 11,034.300 229,545 11.265,845 10,647.225 Net income/lexpenditurel Net gain5/lios5e51 on 15 141,0441 141,OMI 165.509 Net incomeltexpenditurel Gross transfers between 15,134,197) 261.115 383,833 1261,1151 12.850,3641 {1,932,4231 19 Net movement in fund5 Fund batances at l Aprll 12,975,082) 17.882.587 122,718 64.538 12,850.3641 (1.932.42 31 17.946.925 19.879,348 Fund batsnces at 51 March 19.20 14,909,505 187,056 15,096.561 17.946,925 All income and expend Iture arise from continuing actlvities. Full detai[5 of income and expenditure by fund fof the prio¥ year are given in note 23. The notes on pages 25 to 42 form part of the financial statements. 26 5T WILFRID'S H05PICE IEA5T80URNEI CHARITY AND GROUP BALANCE SHEETS AS AT 31 MARCH 2025 H05plce Group 2025 2024 2025 2024 Notes FIXED ASSETS Tangible assets Investments 12 13 9,348.155 3,925.650 9,466.070 4.713.749 9.348.155 5,925.550 9,466.070 4,713.648 13,273,785 14,179,819 13.273,685 14.179,718 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 5.965 2,178.580 2,185,941 2.758 1,075,819 1,843.338 9.745 2,143.665 2,244,199 14 1.075.127 1,792.256 2.867.363 4,370.486 2,911.915 4.397,609 CREDITORS.. amDunts falling due within ¢ne year 15 11,049.009} 1606.9451 11,099.0591 1650,4021 NEf CURREfrif ASSETS 1,818.354 3.763,541 1,822,876 1.767.207 TOTAL ASSEfs LESS CURREKf UABILITIES 15,092.139 17,943,360 15,096.561 17,946,925 NET ASSETS 15,092,139 17,943,360 15,096,561 17.946,925 FUND5.. Restricted furbds Unrestricted funds,, Designated funds Operating reserve 18 187,056 64,338 187,056 64,338 19 Is 12,719,028 2,186,055 12,510,482 5.568,540 12,719,028 2,190,477 13,443,963 4.458.624 15.092,139 17.943.360 15.096,561 17.946.925 The accounts wefe approved by the Tru5tee5 and authorised for issue on 7 October 2025 and 51gned on its behalf by: Mr D Holdsworth (Chair of Audit Committee) The deficit for the charity only for the year is -£2.851.221 IDeficit 2024: .£1,933.4741, The notes on pages 25 tts 42 form part of the financial statement& 27 ST WILFRID'S HOSPICE IEASTBOURNEI CONSOLIDATED STATEMENTOF CASH FLO AS AT 31 MARCH 2025 2025 2024 Note Cash flows from operating activities.. Net cash providEd by operating artivitie5 21 11.060.187) 12.051.916) Cash flows from investing activities.. Dividends. inteiest and Yents from investKnen15 Proceeds fiom the sale of plant and equipment Purchase of property, plant and equipment Purchase of investments 0Ssposal of inve#ments Movement in investment cash 157,938 125 1245,7911 1576,2121 1,235,004 88,262 204.00S 192 1351,1751 1596,9001 532.555 9.562 Ne( cash lused inl investing aciivlties 659,526 (201.960} Change In cash and cash equivalents in the reporting period 1400,8611 12,253.8761 Cash and cash equivalents at ttte begSnning of the reporting 2.244.199 4.498.075 Cash and cash equivalents al the end of the reporting period 1,843,33B 2,244.199 28 ST WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES The principal accounting policies adopied. Judgemen￿ an(J key sources of judgemeni. estimation, arbd uncertairbty in the preparatiorb of the financial statements are as follows= ststement of compliance The financial statement5 have be2n piepared in accordance with Acctsunting and Repoiting by Charities- Statement of Recommended Practice applicable to charities preparing their accouftts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charities 50RP Second Edition, effective l January 20191, the Financial Reportin9 Standard applicable in the UK and Republic of Ireland (FR5 1021 and the Companie5 Act 2006. St Wilfiid's Hospice (Eastbournel meets the definition of a PLtblic benefit entity under FR5 102. Assets arKI liabilities are inilially retognised at histtrrical cost or transa￿lon value unless otherwise stated in the relevani aicounting policy notels). Gener•1 Infomwion The chaiity Is a private company limited by guarantee, incorporated in England and Wale5 {company number.. 0159HIOI and a charity irb England and Wales Iiharity number.. 2836861- The charity s registered office15 1 Broadwater Way, Eastbourne. East Su55ex. BN22 9PZ. Preparation of account5 on a going Concom basis Ai the time of approving the financial statements. Trustees have a reasonable expertation that the charity has adequate resources tcs continue in opefational existence for the foreseeable futLEre. In addition. through appropriate consideration of flSks as pan of it5 normal risk management proce5se5 and mitigatln9 artions both already taken and available to be taken, the Trustees cjnsider there are no material uncertainties about the Charity's ability lo continue as a going concern. The review of the Chariiy 5 financial posltion, ieserves leve15 and future plans gives Trustees confidence the Chariiy remains a going concern for the foreseeable future. 1,4 Grwp flnaKiai statements The financial 5tatement5 consolidate the results of the charity and it5 wholly owned subsidiary St Wilfrid's Hospice Eastt￿v￿ne Trading Company LimFted Iregistered number.. 021982391. The results of the wholly owned subsidiary, Si Wilfrid's Hospice (Eastbournel Pioject5 Limited, ha5 not been consolidated into thEse financial statement5 as Its results are immaterial to the chaiity and group, A sepaiate Statement of Flnanclal Attivities and Income and Expen¢Jiture Account fDr the charity has not been presented because the charity ha5 tsken advantage of the exemption afforded by 5ectioTr 408 of the Comparbie5 Act 2006. The iegi5tered office for these sub5idiaiie5 15 the same as the parent. The consoLidated Statement of financial activitie5. incorne and expenditure account and balance Sheet incLude the financial Statements of the co￿paNY and its 5ub5idiary undertaking Made up to 31 March 2025. The company has taken advanta9e of the exemption from preserbting its own incomp an¢J expenditure accounL The deficit of the company for ihe financial year amourbted to -£2,851,221 (Deficit 2024.. _£1.953,4741. ALI ifTlercompany transactions are eliminated on consolidation. 29 ST WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icollti nuedl YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES {contlnuedl Incom• All irKome is included in the Ststement of Financi81 Activities when the Charity 15 legally entitled to the income, it is probable ihat the income will be received. and the amount can be quantified with reasonable accuracy, For legacies. entitlement is taken on a ca5e-by-case basis. Legacies are included in the statement of financial activities when the following condition5 have been met,. when there has been a grant of probate, the executors have established that there are sufficient surplus assets in the esiate io pay rhe legacy, any conditions attache(J to the lega￿ are within the contiol of the charity and the finaL estate accounts have been distributed. 5tstutory funding comprises amounts receivable in the year from the NHS. Lottery incorne represents ticket S31e5 received in respect of Lotterie5 held during the year. Income from tickets sold in advance of a draw being held is carried foTward to the period in whlch the draw takes place. Gifts in klnd donaied foi ¢Jistributlon are included at valuation and recognised as Sncome when they are distributed to the projects. Gift5 donated for resale are Included as income when they are sold. Donated facilities aTe included at the value to the charity where thi5 can be quantified, and a thlrd party Is tseari￿ the COSL No amounts are incLuded in the financial 5t3temenis for services donated by volunieeis, Rental income is recognised on a receivable basis. RetslL Hospltaity and Ldsure Grant Fund Income Income frorn the above fund has been recognised at the date that the funding details and entitlement criteria were published by the government. There are no performance conditions attached to the funding that wou prevent recognition at this date, Expendlture All expenditure is accounted foi on an accTuais basis and has been classifled under headings that aggregate all costs retated to lThat category. Expenditure is classified under the following activity headings.- Costs of raising funds comprise5 of fundraising, charity shops. IDttery and trading activities. Expenditure on charitable activities comprises of adult5 and chiléren services for families facin9 terminal illnes Other expendlture represents the costs associated with Investment properties. Where costs cannot be directLy attributed to particuLar headings, th￿ have been allocated to activities on a basis consistent with use of the resource5. Support5 COSt5are those incurred dlrettly In support of expend iiLJre on the objects of thecharity. These are alloiated to charitable activities in proportion to other expenditure. Governance costs relate to compliance wilh charity and company regyL3tions and the 5tr3legic direction of the organisation. 50 ST WILFRID'S HOSPICE IEAST80URNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 51 MARCH 2025 ACCOUNTING POLICIES I￿ntInued) Tanglble fixed assets and depreciation Tangible fi¥ed assets other than freehold Land are stated at lost less deprKiation. Depreciation is provided at rate5 calculated to Wfite off the cost less estimated residual value of each asset over its expected useful life. asfollows-. Freehold land 15 not depreciated. Freehold buildillgs 2% p.a. on cost Computer equipment 35.3% p.a. on cost Plant and equipment 10%- 33.3% p.a. on ¢05t Fixture5 andfitting5 20% p.a. on cosr MDtDr vehicles 10%. 25% p.3. Dn cost Investment Properties are included in the balance sheet at their open market value. Depreciarion is provided only on ihose investment properties which are leasehold and where the unexpired lease term is less than 20 yea￿. Financial instrument5 The charity only has flnancial assets and finaniial liabilities of a kind that qualify as basic financlal instruments. Basic financial Instrkjments are initially recognised at transaction value and subsequently measured 6t their settlement value with the exception of bank loans which are subsequently measured at amtrrtised c05t using the effective interest method. 1.10 Investments Investments are a form of basic financial instruments and are initially shown in the financial statement5 at mafket value. Movements in the market values of investments are shown as unre81ised gains and losses in the Statement of Financial Activities. Prof￿5 and losses on the reallsation of Investments are shown as fealised gains and losse5 in the Statement of Financial Artivitie5. Reali5ed gain5 and losses on investments are calc¢Jtated between Sales proceeds and their opening carrying values or their purchase value if acquired subsequent to the fi15t day of the financial year. UnreaLi5ed gain5 and 105ses are calculated as Ihe difference between the lair value at the year end and their caiiying value. Realised and unrealiseé Investment gain5 and losses are combined in the Statement of Financial Activitie5. 1.11 Stock Stock con515t5 of purchased goods for resale, Stocks are valued ai the lower of c05t and net realisable value_ Items donated for resale or distribution are not included in the financial statements untilthey are sold or distributed. 31 ST WILFRID'S HOSPICE IEASTBOURNE) NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued} 1.12 Creditor5 and prow5ion5 Creditors aThl provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount Llue to sellle rhe obligation can be measured or estFmated ieliably. Creditors and provisions are normally recognised at Iheir settlement amount after allowi ng for any trade discounts due, 1.15 Debtors Trade and other debtors are recognised at the settlement amount due after any trade (Jiscount offered. Prepayment5 are valued at the amount prepaid net of any trade discounts due. 1.14 Cash at bank and in hand Cash at bank and cash in hanol Includes cash and short temi highly liquid irwe5tments with a Short maturity of three months or less from the date of acquisition or opening of the deposit or simiLir account. I.IS Pen5ion5 The charlty operates a defined contribution pefision scheme. Contrlbutlons are charged In the accounts as they become payable in atcordance with the rules of ihe s(heme. 1.16 Donated goods The Trustees consider the valuatlon of donated goods for iesale at the point of receipt Is ImpracticaL due io ihe high volume of low value item5 and the administrative CC*Sts involved in valuarion. Goods donated for resale 8re therefore recogntsed in the accounts at the point of sale. 1.17 Funda¢counllng General fiJnd5 are unrestricted fund5 which are available for use at the discretion of the trustees in furtherance of the ￿e￿ra1 objeaives of the charity ar￿ whSch have not been designated for other purposes. Desigfiated funds comprisè unrestricted funds that have been set aside by the trtsstees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. RestrScted fun(is comprI5e funt15 received for a speclflc expendityre as specified by the donor. The aim and use of each restricted fund 15 Set out in the notes to the financial statements. 118 Estimates and judgements Estimates antl judgement5 are continually evaluated and are based on historiial experience and othei factors. including expertation5 of future events thai are belleved tcp be reasonable under the circvmstances. Although these estimètes are base(J on management'5 be5[ knowledge of the amount. events or actions. actual re5uIt5 ultimately differ from those estimates. The Trustees consider the evalLtation of useful economic life of fixed asset5 to be the area of judgemeni with a stgnificant effecr on the financial statements. Further deLii15 on thi5 judgement are provided in the relevani section above. 32 ST WILFRID'S H05PICE IEASTBOURNEI NOTES TO THE ACCOUNT5 Icontinuedl YEAR ENDED 31 MARCH 2025 DONATIONS, LEGACIES AND STATufoRY FUNDING Unrestricted Funds Restrlrted Fund5 2025 Donations and Gifts Legacies Receivable 2,173.387 1.246.037 434,187 2,607,574 1.246.057 5,419.424 434,187 3.853,611 Grants Receivable for Cole Artivities Statutory Funding Non-ststutoiy Funding 1,707.859 596,583 179.191 1,8S7,050 596,583 5.723.866 613.378 6.357,244 DONATIONS. LEGACIES AND STATUTORY FUNDING. PRIOR YEAR Unrestrlrted Funds Re5trl(ted Funds 1024 Donations and Gifts Legacies Receivable 1,745.795 2.230.413 280,895 2,026.690 2,250,415 3,976,208 280.895 4.257.105 Grants Receivable for Core Activitie5 Statutory Fund ing Non-St3tutory Funding 1.697,672 592.424 1,697.672 592.424 6.266,304 280,895 6,547,199 33 ST WILFRID'S HOSPICE IEASTBOURNE) NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 ACTIVITIES FOR GENERATING FUNDS 2025 2024 Trading income and costs Trading i ncome Donaied goods income Bought in goods income Street café income Other operating income 1,199,286 32,616 305,885 221 1,132,944 34.755 229.141 1,5 58,008 1,596,838 Trading expense5 Cost of sales STreet café iosts Staff expenses Pioperty expenses Administration expenses Dilapidaiions/Depreciation 30.690 254.873 549,558 467,305 81,317 13.953 48.284 207.442 517.954 472.613 99.004 17,679 11,377.6961 11,362.9761 Le55 interest received 567 503 Total Ideficltllsurplus 160.879 34,565 Number of shops 12 12 Company deficit shown in note 11. Note.. E6.50Q rllaNageThent fee has been eliminated on consolidation, which reduced the tradlng deficit compaied to the Trading 34 ST WILFRItYS HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 INVESTMENT INCO￿ - UNRESTRicfED 2025 2024 Rental income from invesiment properties 1ncome from listed investments Inteie5t ieceiyable 30.196 80,566 47.176 30,923 83.482 89,601 157.938 204.006 OTHER INCOME - UNRESTRICTED 2025 2024 Other Income 24,901 19,498 24.901 19.498 55 ST WILFRID'S HOSPICE IEASTBOLARNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 TOTAL EXPENDITURE Other Dlre¢t Costs Support Costs Aliocatlon Siaff Costs Total 2025 Charitable expenditure Primary costs In Patient Therapies Community Nursing Patient & Family Suppon 2.245,908 296,477 1,905.459 447,388 418,047 10,170 48,697 7,719 1,184,930 179.535 1.184,930 269,302 3,848,885 486,182 3.139,086 724,409 4,895.232 484,633 2,818,697 ,198,562 Cost$ of generating fund5 Non-charitable Trading Fundr3i5in9 549.558 699,277 828.138 557,427 1,377,696 1,687,587 430,883 6,144,067 1,870,198 3.249.S80 11.263,84S SUPPORT COSTS 2025 Total Support staff Office Premise5 and utilitie5 Governance 1,920,304 357,081 965,872 26,323 3.249,580 GOVERNANCE COSTS Legal and professional Auditor5, remuneratlon 5,573 20,750 26,313 Restricted expenditure for 2025 £229.54512024.. £25 1.0471. unrestricted expenditure 2025 £11,034,30012024.. £10,172,7391, 36 ST WILFRID'S HOSPICE IEASTBOURNE) NOTES TO THE ACCOUNTS Icontilluedl YEAR ENDED 31 MARCH 2025 TOTAL EXPENDITURE {contlnued) Staff Cost5 Other Costs Support Allocatlon Total 2024 Charitable expenditure Primary costs In Patient Therapies Community Nursing Patient & Family Support 2,196.242 331.776 1.734.602 346,326 224.417 20.554 31.661 7.408 1.289.126 175.790 1.250.062 195,322 3.709,785 527,900 3.016.325 549,056 4.608.946 283.820 2.910.500 7.805,066 Costs of generating fund5 Non-charitabLe trading Fundraising 517,954 569,815 845.022 481.660 1.562,976 1.481,183 429.708 5,696.715 1.610.502 3,340,008 10.647,225 SUPPORT cosrs 2024 Totsl Support5taff Office Premises and utilitles Governance 1,678,955 389.437 1,244.424 27.192 3,340.008 GOVERNANCE cosrs Legal and professional Auditors. remuneration 8.892 18.500 27.192 37 ST WILFRID'S HOSPICE IEASTBOURNE) NOTES TO THE ACCOUNTS (continued YEAR ENDED 31 NARCH 2025 NET INCOMÉ/(EXPENDITURE} 2025 2024 Net income is stateci after-. Auditors remuneralio Audll services Nctrn-audit serv1￿5 Depreciation 22,000 1,750 365.726 19.500 1,600 391.791 TRUSTEES AND RELATED PARTY TRANSACTIONS One trustee l￿d their expenses of £1.148 met by the Charity during the year12024.' £5201- £113 was reimbursed for travel to a conference anLI £1.035 was paid diiectly to third parties for conference tickets and related accommodation. During the year, the charity received donations from trustees totalling £1,22012024= Nill, These were made on a voluntary ba51S Wlthout conditions attached. Hosplce and Group 2025 2024 Number Number EMPLOYEES The average monthly number of employees during the year was: In Patient Therapie5 Community Nursing Patienr & Family Support Support Staff Fundraising Retail 63 io 70 13 59 24 23 66 64 io 55 22 262 251 The full-time equivalent number of employees at March was.. Inpatient Therapies Community Nursi Patieni & FamiLy Support SupportStaff Fundraising Retail 42 41 39 44 18 19 43 17 20 178 175 38 ST WILFR1 DS HOSPICE (EASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 EMPLOYEES IcortlNedl EmpLoyment losts Wages and salarie5 National insurance Pension costs Redundancy costs 6.912,013 599,655 541,837 10,866 6.32 3.867 543.258 508,545 8,064,371 7.375.670 Tht number of Èmployees wfmise annual remuneratlon was 2025 Number 1014 Number £60.000 . 170,000 £70,000 - E80,000 £80,000 - E90,000 £90,000 - EIOO.000 £ioo,000 - £iio.000 £110,000 - £120.000 £120.000 - £150.000 £130.01)0 - £140.000 Contributions totaLliThJ £44,86812024.' £44,17n were made to defined contribution pension schemes on behalf Df employees whose emolument5 exceeij 160,000. The total employee benefi15 of ihe relevant key manaoemeni personnel of ihe Charity/Group were £846.112 (2024.. E75 1,4261, The redundancy costs of £10.86612024: £nlll were accrLted at the year.end. 39 ST WI LFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS IcDntinuedJ YEAR ENDED 31 MARCH 2025 10. TA)(ATION The company is a iegistereLI charity and as such is exempt from taxatlDn on its income so long 35 this is applied for chariiable purposes. ii. NET INCOME FROM TRADING ACTIVITIES OF SUBSIDIARY The charity h35 3 wholly owned group company which is incorporated in rhe UK and its registered office address is l Broadwater Way, Eastbourne. East Sussex. BN22 9PZ. St Wilfrid'5 Hospice Ea5tbourne Trading Company Limite(J sells Brought In Goods from 12 0iffe¥ent branches ané the Street Cafe operations as shown in note 3 to the accounts. However. note 3 shows the full Reiail opeTation income and costs. Donated Good5 income r5 now re¢ognised withln the Charity Accounts. Tle comparby distributed its taxable profits io St Wilfrid'5 HDspice IEastbournel untler a Gift Aitl Declaration, A summary of ir5 trading results is shown below. 2025 2024 Turnover Other opera¢1 rng Income ExpenL1iture 338.722 263.894 1260.8041 1254,9391 Operating Ilossll profit Interest receivable 77,918 567 28,955 503 (Lossllprofit for the year 78,485 29,458 2025 2024 Tangible fixed assets Current assets 115.731 86.259 Current liabilities 131,5821 154.1851 Net {liabilitie5l/a55ets 82,149 52,074 Capital and reseThes 82,149 32.074 40 ST WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS (continued YEAR ENOED 31 MARCH 2025 12. TANGIBLE FIXED ASSETS Fixture5 And Fittings Hosplce Land and 8uildings CompLrter Plant and Equipmert equipment Motor Vehicle5 Total Cost Al l April 2024 Adéitions Disp05a15 11,061,021 555,374 45.503 12.8171 435,044 87,489 626,902 112,799 127.3121 83.704 12,760.045 245,791 134.8691 14.740) At 51 Naich 2025 11,061,021 598.060 520,553 712,389 78,964 12.970,967 DepreciatlcFn At l April 2024 Cttarge for the year On dbsposals 2,124.952 202,081 500.521 39.744 12.8171 145.860 47,108 456,320 69,489 127,5 121 68.522 5,304 14,7401 3.295,975 363,726 154,8691 At 31 March 2025 2.527.055 537.248 190,968 498.497 69.086 3.622,832 Net Book VaLue At 3 1 Marcfv 2025 8.733.988 60.812 329,565 213.892 9.878 9,548,135 At 31 March 2024 8,936.069 55,053 289,184 170,582 15,182 9.466.070 *22 Cost At l April 2024 Additions Disp053ls 11.061.021 557,024 45,505 12,8171 453.044 87.489 626.902 112.799 127,3121 85,704 12.761.695 245.791 (34.869) 14,7401 At 31 March 2025 11,061.021 599,710 520.533 712.389 78,964 12,972,617 Depreciation At l April 2024 ChaTge for the year On disposals 2,124,952 202.081 501,971 39,744 12,8171 143.860 47,108 456,320 69.489 (27,512) 68,522 5,304 14,7401 3,295.625 363.726 l34.869} At 31 March 2025 2.327,OJ3 538.898 190.968 498.497 69.086 5,624.482 Net Book Value At 31 March 2025 8.733,988 60,812 329,565 213,892 9,878 9,348.155 At 31 March 2024 8.956,069 55.055 289.184 170.582 15.182 9,466,070 41 ST WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 13. FIXED ASSET INVESTMENTS- GROUP AND HOSPICE Propertles Investments Investments Market value ai l Apfil Additions ai market value Disp05a15 at C05l Revaluation Movement in investment 940,000 5,773,648 576.212 11.255.004) 38,956 188,262) 4,713,648 576,212 11,2 55.OD4) {41.044) {88.262> 180,0001 Group Market vaLue at 31 860,000 3,065,SSO 5,925,550 Investment in subsidiaries Share capital St Wi Ilrid's Hospice Eastbourne Tradi￿ Company 100 Hospice Market value at 5,925,650 Historical cg5t'. At 51 March 2025 516.851 1,920,776 3,437,627 At 31 March 2024 5 16.851 3.615.026 4.129,877 14. DEBTORS H05pice Group 2025 2014 2025 2024 Leoacies Tr?de debtors Amount5 owed by group undertakings Prepayments & accrued Income Other debtors 400,304 105.040 59,179 464.613 45.991 1.655,454 113.148 59,136 554.528 56.514 400,304 105,040 1,635,454 113,868 524,484 45.991 557.829 56,514 1,075,127 2.178,580 1.075,819 2.143,665 42 ST WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 IS. CREDITORS: amounts f*lllrwJ due wlthln one year Hosplce Grwp 2025 2024 2025 2024 Tra(ie creditors Taxes and sociaL security costs Other creditors Accrua15 Deferred income 505.902 139.169 106.917 164.047 132.974 154.099 151.614 64.257 98,124 158.851 505.902 139,169 106,917 2 14.077 132.974 154.509 151,614 64,309 121,119 158.851 1.049.009 606.945 1,099,059 630,402 16. PENSION AND OTHER POST-AETIREMENT BENEFIT COMMITMENTS The company operates a defined contribution pensiDn scheme. The assets of the scheme are held separately from those of the COTnpafiy in an I￿lePendent[Y administered fund. The pension cost charge represents coniributions payable by the company to the fund and amounted to 1265,86912024=£239,176}. The company also cofttributes to the NHS Pension Scheme on behalf of employees. Total pension c05tS In the year amounted to £277,96812024- £269.3691. 17. COMPANY LIMITED BY GUARIthITEE The Trust ha5 no share capital and 15 limited by guarantee. In the event of the Trust being wound up. the liability of each member 15 limited to £5. 43 5T WILFRID'S HOSPICE IEASTBOURNEI NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 18. RESTRICTED FUND5 - GROUP AND CHARITY The income fund5 of the f harity include restricted funds comprising the following unexpended balBnces of donations and 9rants held on trust for specific purposes,, RESTRICTED FUNDS Balance at l Aprll 2014 Movement in fvnds Baian¢e at 31 March 2025 Income Expenditure & Transfers In Patient Unit In Patient Unit Refurbishment Cuddle Bed Appeal Hospice In the Commijnity Therapies & Living WeLi Service Patient & Family Support Care For the Carers Other Restricte¢J Fund5 Anne BeEch Bur53ry Fund Minibus Appeal BBC Children in Need & The 5eahor5e Project Spring Appeal 2023 Wellbeir4J Appeal The Kerry Fund Sponsor a Ntjrse Appeal DHSC Capital Grant 20.743 25,595 ?2,￿)0 38,901 30,083 86,084 30,mO 24.143 112.7111 {41.1151 {33.9481 <39,223) 11,0341 (62,4161 (30,0001 (22.3771 8,032 15,520 18,750 322 554 7,702 29,583 23,668 1,766 6,210 6.222 7,762 184 355 95.572 6,210 7.240 3,447 7,972 4.543 11,018) 151.2931 17,7B81 13.9881 (4.4281 11301 (179.1911 55.608 loo.000 130 179.191 64.338 613.578 1490.6601 187,056 The In Patient UrTrit fund 15 ad.hoE donations received specifically for use or benefit of in patients or In Patient Unit staff costs, The In Patient Unit Refurbishment fund is to use for the refurbishment of some of our patient room The Cuddle Bed Appe31 is for the purchase of two CLtddle bed5 and the a5SDciated accessories, such as bed linen. The Hospice in the Community Fund is supporting the community nursi￿ teams and thelr reach to the limits of our catchmeni area. Thi5 fund iniludes gifts for equ1pffle￿t. such a5 LaptOP5, a5 well a5 contribuiions toward5 running c05tS. such as salaries and car fuel costs. It irfludes £10,400 of gifts from Chiddingly Paiish Council, Willingdon & Jevington Paci5h CounciL Buxted Parish Council, Maresfield Parish CounciL Uckfield Town Council, 5eaford Town Council, Westhavn Parish Council. Hellingly Parish Countil, Heachfield & Waléron Parish Council, East Dean & Friston Parish Council and Alfriston Parish Council. The Therapies & Living Well Setvice fund is ad-hoc donations receive¢J specifically for use or beneflt of thef3pie5 patient5 or Therapies and Living Well staff costs. The Patient & Family Support fvnd is ad-hoc donations received specifically for the funding of the Hosplce'5 bereavement. counselling. and social work cost5. 44 ST WILFRID'S HOSPICE IEASTBOURNE NOTES TO THE ACCOUNTS Icontinuedl YEAR ENDED 31 MARCH 2025 The Care for the Carers fund is towards the cosi of the 5UPPOrt we provide to ca￿r$, such as undertaklng social work assessments an¢J offering pre & post bereavement coun5elling. Other Restricted Funds represents donations and fundraising given for specific projects. Fo¥ example, contribution5 towards LED lighting and eur patient garden5. Anne Beech Bursary Fund is set up in the memory of Anne Beech. it is to be used towards the cost of training 3 Healthcare Assistant to become a Registefed Nurse. The Minibu5 Appeal was set up for the purchase and iurining cost5 of a minibus for patieni transport. The BBC Children in Need and The Seahorse Projeci fund is io support children's bereavement services. The Spring Appeal 2023 was for the purpose of rahsing funds to by patient equipment. The Wellbetng Appe81 is to fund new recliners for 0￿[ day care patients. The Keriy Fund is in memory of Keiry Hughes-Rees and is to enhance our education provision for clinical staff A transfer of £261.115 was made from restricted fund5 to unrestricted funds to reflect the puriha5e of fixed assets fiJThled by restricted inCDrne, where the assets are to be used in furtherance of the charity's obje(tives an(J are therefore held as unrestricted fixed assets RESTRICTED FUNDS. PRIOR YEAR Balance at l Aprll 2023 Movement h funds Baian¢e at 51 March 2024 Income E)tppndlture & Transfers In Patieni Unit In Patient Unit Refurbi5hmerbt Cuddle Bed Appeal Hospice In the c0￿mUnitY Therapie5 & Living Well Seryice Patient & Family support Care for the Carers Other Restiicted Funds Anne Beech Bursary Fund I PU Capiial & Improving Patlent Care Appeal Minibus Appeal 88C Children in Need & The Seèhtsr5e Project Spiing Appeal 2023 Syringe Driver Appeal wellbei￿ Appeal 1,213 48,967 15.520 18,750 59,706 150.1801 15.520 18,750 322 534 484 159.8681 12661 160.3091 130.0001 15,1561 60,309 50,000 5,156 6,2 10 656 7.595 6.210 16561 13551 126,6451 IL6,02 11 116,3541 7.240 3.447 7.972 3D,092 5,575 7,022 18,620 9,332 4.543 4.343 49,253 280.895 1265.8091 64.338 45 ST WILFRID'S HOSPICE IEA5TBOURNE) NOTES TO THE ACCOUNT5 Icontinuedl YEAR ENDED 31 MARCH 2015 19. MOVEMENT IN FUNDS - GROUP AND HOSPICE The income funds of the charity include the following designateij fu￿5 which have been Set a5itle out of unrestrTrcteé fund5 by the trustees for specific purposes. Balance at l April 2024 Movement in fvnds , 8aiance at 31 March 2025 Income Expenditure Galns/