2021-03-31-accounts

				Page
Reference and administrative		details ofthe Company,	its Trustees and Advisers	1-2
Trustees' report				3-16
Independent	auditors' report	on the financial statements		17-20
Consolidated	statement offinancial activities			21
Consolidated	balance sheet			22
Company balance sheet				23
Consolidated	statement ofcash flows			24
Notes tothe	financial statements			25-50

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITSTRUSTEES	REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITSTRUSTEES	REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITSTRUSTEES	REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITSTRUSTEES	AND ADVISERS	AND ADVISERS
FOR THE YEAR ENDED		31 MARCH 2021
Patron		Marianna, Viscountess Monckton of Brenchley
Trustees		MrJ Barker-McCardle, Chair
		Mr CJ Collins (appointed 16November	2020)
		Mrs SG StC Cooper (appointed 16November 2020)
		Dr A M Dibble (resigned 16November	2020)
		Mr R E Fedorcio OBE
		Mr G Hodnett
		Mrs E M Howe OBE
		Mr G Hunter
		Dr N Jegard (appointed 16November	2020)
		Mr M G Kelvie (resigned 16November	2020)
		Mr SR BLangworthy, Honorary Treasurer
		Mrs J Lindsey (resigned 16November	2020)
		Miss SPain (appointed 16November	2020)
		Mrs L Potts, Deputy Chair
		Mr H T BSmith (appointed 16November 2020)
		Mrs V M Stoodley (resigned 16November 2020)
		Mrs P Wilkins (resigned 16November	2020)
Company number	registered	2184005
Charity registered number		298164
Registered	office	The Heart of Kent Hospice
		Preston Hall
		Aylesford
		Kent
		ME20 7PU
Chief executive officer		Mrs S Pugh (left 14 May 2021) Rachel Street (appointed		as Interim	from 10 May
		2021)
Senior management team		Mrs K Harrison, Patient Services Director Dr G Parker MBBS(Lond) FRCP, Lead Medical Consultant
		Ms A Kelly, Income Generation Director
		Ms RStreet, Finance Director
Company	secretary	Mrs V M Stoodley (resigned 16November 2020)

Independent	auditors	MHA Maclntyre	Hudson
		Maidstone
		United Kingdom
Bankers		Barclays Bank pic
		Fremlin Walk
		Maidstone
		Kent
		ME14 1QG
Solicitors		Cripps LLP
		Number 22
		Mount Ephraim
		Tunbridge Wells
		Kent
		TN4 8AS

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
		Note
Income from:
Donations and legacies			3,302„672	1,279,062	4,581,734	2,680,707
Charitable activities			280,521		280,521	273,952
Other trading activities			886,747		886,747	2,229,036
Investments			607		607	3,823
Other income			233,575		233,575	243,640
Total income			4,704,122	1,279,062	5,983,184	5,431,158
Expenditure on:
Raising funds		g	1,498,946		1,498,946	1,794,507
Charitable activities		10	2,288,104	1,177,471	3,465,575	3,178,490
Total expenditure			3,787,050	1,177,471	4,964,521	4,972,997
Net income before taxation			917,072	101,591	1,018,663	458,161
Taxation			2,385		2,385	(2,642)
Net income after taxation			919,457	101,591	1,021,048	455,519
Transfers between	funds	22	28,250	(28,250)
			947,707	73,341	1,021,048	455,519
Net movement in funds
Reconciliation offunds:
Total funds brought forward Net movement in funds			4,259,585 947,707	166,173 73,341	4,425,758 1,021,048	3,970,239 455,519
			5,207„292	239,514	5,446,806	4,425,758

				2021	2020
Cash flows from operating		activities
Net cash used in operating	activities			1,717,041	142,544
Cash flows from investing		activities
Proceeds from the sale oftangible fixed assets					600,000
Purchase oftangible fixed assets				(40,769)	(134,513)
Interest received				607	3,823
Net cash (used in)/provided		by investing	activities	(40,162)	469,310
Cash flows from flnancing		activities
Repayments of borrowing					(550,898)
Net cash provided by/(used		in) financing	activities		(550,898)
Change in cash and cash	equivalents in		the year	1,676,879	60,956
Cash and cash equivalents	at the beginning		ofthe year	1,167,459	1,108,503
Cash and cash equivalents		at the end of	the year	2,844,338	1,767,459
The notes on pages 25to 50		form part ofthese financial statements

Land and buildings	2% on buildings,	land not depreciated
Hospice building	2%
Motor vehicles	25%
Fixtures and fittings	20% -30%
Computer equipment	33%

		Unrestricted	Restricted	Total
		funds	funds	funds
		2021	2021	2021
Donations		1,273,759	11,000	1,284,759
Legacies		655,264		655,264
Grants		977,770	8,700	986,470
COVID-19	funding	324,862	1,059,241	1,384,103
Trusts		71,017	200,121	271,138
		3,302,672	1,279,062	4,581,734

	Unrestricted	Restricted	Total
	funds	funds	funds
	2020	2020	2020
Donations	623„905	94,605	718,510
Legacies	388,135		388,135
Grants	1,282,473	13,742	1,296,215
Trusts	63,717	214,130	277,847
	2,358,230	322,477	2,680,707

				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021f	2020
Income	from	charitable	activities	280,521	280,521	273,952

				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
					f.
Hospice	fundraising	income	- events	35,833	35,833	131,657

				Unrestricted	Total	Total
				funds	funds	funds
				2021f	2021	2020
Lottery	income			337,179	337,179	357,477
Trading	shops	and	ebay	513,735	513,735	1,739,902
				850,914	850,914	2,097,379

		Unrestricted	Total	Total
		funds	funds	funds
		2021	2021	2020f
Interest	receivable	607	607	3,823

8.	Other incoming	Other incoming	resources
				Unrestricted	Total	Total
				funds	funds	funds
				2021	2021	2020
	Insurance	claims	receivable	233,575	233,575
	Profit on	sale of	tangible fixed assets			243,640
				233,575	233,575	243,640

			Unrestricted	Total	Total
			funds	funds	funds
			2021	2021	2020
Events and other	fundraising	costs	57,373	57,373	1'l8,164
Allocated centrally	incurred	support costs	40,598	40,598	39,802
Wages and salaries			279,728	279,728	307,619
Social security			28,585	28,585	26,736
Pension contributions			9,851	9,851	10,327
Depreciation			14,512	14,5'I2	21,782
			430,647	430,647	524,430

	Unrestricted	Total	Total
	funds	funds	funds
	2021	2021	2020
	f.	F
Lottery expenditure	161,712	161,712	134,138
Trading shops and ebay expenditure	434,605	434,605	601,446
Staff costs	452,734	452,734	489,225
Depreciation	19,248	19,248	45,268
	1,068,299	1,068,299	1,270,077

		Unrestricted	Restricted	Total
		funds	funds	funds
		2021	2021 F	2021f
Inpatient services		1,680,155	993,747	2,673,902
Family Support services		183,518		183,518
Community	services	341,232	183,724	524,956
Education	department	83,199		83,199
		2,288,104	1,177,471	3,465,575

Summary	by fund type (continued)
		Unrestricted	Restricted	Total
		funds	funds	funds
		2020	2020	2020
Inpatient services		2,301,875	'/1,629	2,313,504
Family Support services		145,193	17,051	162,244
Community	services	526,797	108,464	635,261
Education	department	53,739	13,742	67,481
		3,027,604	150,886	3, 178,490

					Total
		Staff costs	Depreciation	Other costs	funds
		2021	2021	2021	2021
			f.
Inpatient services		2,063,371	85,919	524,612	2,673,902
Family Support services		155,819	6,185	21,514	183,518
Community	services	424,439	21,893	78,624	524,956
Education	department	72,441	2,804	7,954	83,199
		2,716,070	116,801	632,704	3,465,575
					Total
		Staffcosts	Depreciation	Other costs	funds
		2020	2020	2020	2020
Inpatient services		1,763,395	96,088	454,021	2,313,504
Family Support services		132,720	6,739	22,785	162,244
Community	services	535,335	26,384	73,542	635,261
Education	department	58,225	2,803	6,453	67,481
		2,489,675	'l32,014	556,801	3,178,490

		Activities
		undertaken	Support	Total
		directly	costs	funds
		2021	2021	2021
Inpatient services		2,195,762	478,140	2,673,902
Family Support services		149,096	34,422	183,518
Community	services	403,115	121,841	524,956
Education	department	67,594	15,605	83,199
		2,815,567	650,008	3,465,575
		Activities
		undertaken	Support	Total
		directly	costs	funds
		2020	2020	2020
Inpatient services		1,928,650	384,854	2,313,504
Family Support services		135,254	26,990	162,244
Community	services	529,585	105,676	635,261
Education	department	56,254	11,227	67,481
		2,649,743	528,747	3,178,490

		Family
	Inpatient	Support	Community	Education	Total
	services	services	services	department	funds
	2021 f.	2021 f	2021 f	2021 f	2021
Staff costs	151,915	10,936	38,711	4,958	206,520
Depreciation	85,919	6,185	21,893	2,804	116,801
Professional fees	2,593	187	661	85	3,526
Audit and accountancy fees	4,832	348	1,231	158	6,569
IT Support	94,130	6,776	23,987	3,072	127,965
Premises costs	56,328	4,055	14,355	1,839	76,577
Other support costs	34,004	2,449	8,665	1,109	46,227
Repairs and maintenance	48,419	3,486	12,338	'1,580	65,823
	478,140	34,422	121,841	15,605	650,008

		Family
	Inpatient	Support	Community	Education	Total
	sefvrces	services	services	department	funds
	2020	2020	2020	2020	2020
Staff costs	113,170	7,936	3'/,075	3,301	155,482
Depreciation	96,088	6,739	26,384	2,803	132,014
Professional fees	11,541	809	3,169	337	15,856
Audit and accountancy fees	4,061	285	1,115	118	5,579
IT Support	42,137	2,955	11,570	1,229	57,891
Premises costs	43,567	3,056	11,963	1,271	59,857
Other support costs	41,995	2,945	11,532	1,226	57,698
Repairs and maintenance	32,295	2,265	8,868	942	44,370
	384,854	26,990	105,676	11,227	528,747

		2021	2020
Fees payable to the Company's auditor	for the audit ofthe Company's
annual accounts		6,875	5,708
Fees payable to the Company's auditor	in respect of:
The audit ofthe Heart of Kent Hospice	Promotions Limited annual accounts	2,063	3,009
The audit ofthe Heart of Kent Hospice	Trading Limited annual accounts	4,688	2,283
All taxation advisory services not included above		1,875	1,250
All non-audit services not included above		3,950	2,750

Staff costs
				Group 2021	Group 2020	Company 2021	Company 2020
Wages and salaries Social security costs				3,019,886 288,428	2,889,432 247,319	2,609,722 262,955	2,447,740 218,549
Contribution schemes	to defined	contribution	pension	178,654	186,831	161,557	168,068
				3,486„968	3,323,582	3,034,234	2,834,357

					Group	Group
					2021	2020
					No.	No.
Fundraising					11	11
Inpatient services					39	42
Community		services			13	15
Education	department				2	2
Management		(including	clinical manager	and facilities team)	20	17
Family support services					8	7
Finance					5	6
Catering					7	9
Trading companies					25	26
Dementia					3
					133	135

Group	Group
2021	2020
No.	No.

				Fixtures
	Hospice	Freehold	Motor	and	Computer
	Building	Property	vehicles	fittings	equipment	Total
		f.	E
Cost orvaluation
At 1 April 2020	3,821,525	532,469	69,874	1,403,079	13,910	5,840,857
Additions				39,559	1,210	40,769
Dlsposals				(180)		(180)
At 31 March 2021	3,821,525	532,469	69,874	1,442,458	15,120	5,881,446
Depreciation
At 1 April 2020	1,522,313	42,598	45,290	1,300,640	9,943	2,920„784
Charge for the year	73,904	10,649	9,664	53,754	2,589	150,560
On disposals				(180)		(180)
At 31 March 2021	1,596,217	53,247	54,954	1„354,214	12,532	3,071,164
Net book value
At 31 March 2021	2,225,308	479,222	14,920	88,244	2,588	2,810,282
At 31March 2020	2,299,212	489,871	24,584	102,439	3,967	2,920,073

	Hospice	Freehold	Motor	Fixtures and
	Building	property	vehicles	fittings	Total
Cost or valuation
At 1 April 2020	3,821,525	532,469	9,500	1,025,697	5,389,191
Additions				33,559	33,559
Disposals				(180)	(180)
At 31 March 2021	3,821,525	532,469	9,500	1,059,076	5,422,570
Depreciation
At 1 April 2020	1,522,313	42,598	2,375	944,488	2,511,774
Charge for the year	73,904	10,649	2,375	44,3&4	131,312
On disposals				(180)	(180)
At 31 March 2021	1,596,217	53,247	4,750	988,692	2,642,906
Net book value
At 31 March 2021	2,225,308	479,222	4,750	70,384	2,779,664
Af31March 2020	2,299,212	489,871	7,125	81,209	2,877,417

	Company
	Cost or valuation
	At 1 April 2020
	At 31 March 2021
	Net book value
	At 31 March 2021
	At 31March 2020
17.	Stocks
		Group	Group
		2021	2020
	Finished goods and goods for resale	116,040	109,286
18.	Debtors

		Group	Group	Company	Company
		2021 f.	2020	2021 f	2020
Due within one year
Trade debtors		80,328	36,956	62,424	10,296
Amounts owed by group undertakings				238,76&	258,775
Other debtors		18,973	55,989	15,733	32,445
Prepayments	and accrued income	556,184	545,784	503,426	238,129
		655,485	638,729	820,351	539,645

		Group	Group	Company	Company
		2021	2020	2021	2020
		f.
Bank overdrafts		6,920	11,322
Trade creditors		156,575	170,837	107,154	103,703
Other creditors		79,610	74,694	79,244	74,291
Accruals and deferred	income	741,985	160,704	605,530	32,041
		985,090	417,557	791,928	210,035

Group and Co	mpany
		2021f	2020
At the beginning	ofthe year	3,554	912
(Credit)/Charge	for the year	(2,385)	2,642
		1,169	3,554

The deferred	tax liability is made up as follows:	Group	Group
		2021	2020
Accelerated	capital allowances	(1,169)	(3,554)
		(1,169)	(3,554)

		Balance at 1					Balance at
		April 2020				Transfers	31 March
		(restated)	Income	Expenditure	Taxation	in/out	2021
		F	f.			f.	f.
Unrestricted
funds
Designated
funds
Fixed asset fund		2,376,915				(81,223)	2,295,692
General funds
General fund		1,636,433	3,305,128	(2,685,751)		414,215	2,670,025
Trading
subsidiary	fund	246,237	1,398,994	(1,101,299)	2,385	(304,742)	241,575
		1,882,670	4,704,122	(3,787,050)	2,385	109,473	2,911,600
Total
Unrestricted
funds		4,259,585	4,704,122	(3,787,050)	2,385	28,250	5,207,292
Restricted
funds
Restricted	Funds
- all funds		166,173	1,279,062	(1,177,471)		(28,250)	239,514
Total offunds		4,425,758	5,983,184	(4,964,521)	2,385		5,446,806

Statement	offund	s - prior year
						As restated	Balance at
		Balance at				Transfers	31March
		1April 2019	Income	Expenditure	Taxation	inlout	2020
Unrestricted
funds
Designated
funds
Fixed asset fund		2,412,245				(35,330)	2,376,915
General funds
General fund		'/,262,499	2,755,986	(3,552,034)		1,169,982	1,636,433
Trading subsidiary	fund	264,007	2,352,695	(1,270,077)	(2,642)	(1,097,746)	246,237
		1,526,506	5,108,681	(4,822, 111)	(2,642)	72,236	1,882,670
Total
Unrestricted funds		3,938,751		(4,822,111)	(2,642)	36,906	4,259,585
Restricted
funds
Restricted	Funds
- all funds		31,488	322,477	(150,886)		(36,906)	166,/73
Total offunds		3.970,239	322,477	(4,972,997)	(2,642)		4,425,758

Analysis	ofnet assets		between funds -current year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2021	2021	2021
						Z
Tangible	fixed assets			2,810,282		2,810,282
Current assets				3,383,269	239,514	3,622,783
Creditors	due within one year			(985,090)		(985,090)
Provisions	for liabilities	and charges		(1,169)		(1,169)
Total				5,207,292	239,514	5,446,806
Analysis	ofnet assets		between funds - prior year
				Unrestricted	Restricted	Total
				funds	funds	funds
				2020	2020	2020
Tangible	fixed assets			2,920,073		2,920,073
Current assets				1,760,623	166,173	1,926,796
Creditors	due within one		year	(417,557)		(417,557)
Provisions	for liabilities	and charges		(3,554)		(3,554)
				4,259,585	166,173	4,425,758

payments	und	er non-cancellable operating leases as follows:
			Group	Group
			2021	2020
Not later than		1 year	256,172	261,045
Later than	1 year and not later than 5years		492,712	627,192
Later than	5years		18,042	303,539
			766,926	1,191,776

Group	Group
2021	2020
F
251,667	280,809

Names		Company number	Company number	Registered office or principal place ofbusiness	Registered office or principal place ofbusiness	Registered office or principal place ofbusiness	Class of shares	Holding
Heart of Kent Hospice		03233475		Preston Hall, Aylesford,			Ordinary	100%
Promotions	Limited			Maidstone,	Kent, ME20 7PU
Heart of Kent Hospice Trading		02547686		Preston Hall, Aylesford,			Ordinary	100o/
Limited				Maidstone,	Kent, ME20 7PU
The financial	results ofthe subsidiaries		for	the year were:
Names				Income	Expenditure	Profit/(Loss)		Net assets
				f.			ISurplusl	f.
						(Deficit) for
							the year
Heart of Kent Hospice Promotions				337,191	(126,157)		211,034	3,106
Limited
Heart of Kent Hospice Trading		Limited		1,064,188	(975,142)		89,046	238,472