## **Annual Report 2022-23**
Longfield Hospice Care trading as Longfield Community Hospice is a registered charity, number 298627 and a company limited by guarantee, number 02213662.
**Longfield Community Hospice Reference and administrative details For the year ended 31 March 2023**
**Company number** 2213662 **Charity number** 298627 **Registered office and** Burleigh Lane **operational address** Minchinhampton Gloucestershire GL5 2PQ **Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Wendy Aylard Dr Chris Boden Melvyn Dew (resigned 10/11/22) Hugh Gladman (resigned 20/09/22) Andrew Humphries Caroline Marrow (appointed 10/11/22) Prof Jane Melton MBE Martin Moule - Treasurer Dr Sally Pearson - Chair (from 10/11/22) Susan Ratcliffe (co-opted 02/02/23) Baroness Rennie Fritchie (appointed 10/11/22) Dr Sarah Robinson (retired 10/11/22) Martin Saunders Alan Simmons - Chair (retired 10/11/22) **Senior management team** Simon Bernstein - Chief Executive Officer Susan Parris - Director of Care Ian Cherry - Director of Operations (retired 31/03/2023) Rachel Jones - Head of Fundraising and Marketing (resigned 19/08/22) Louise Cook - Head of Fundraising and Marketing (from 3/10/2022) Myn Cotterill - Head of Finance Ruth Dickson - Head of HR and Volunteer Services Debbie Linton - Head of Facilities, Estates, & IT **Bankers** Lloyds Plc Sedgemoor House Deans Gate Avenue Taunton TA1 2UF
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## **Longfield Community Hospice Reference and administrative details For the year ended 31 March 2023**
## **Solicitors**
Harrison Clark Rickerbys Davey Law Ellenborough House 10/12 Dollar Street Wellington Street Cirencester Cheltenham Gloucestershire GL50 1YD GL7 2AL
## **Auditors**
Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD
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**Longfield Community Hospice Introduction For the year ended 31 March 2023**
## **“We’re proud to say we have supported more people in our community than ever before.”**
## **Introduction from our Chief Executive, Simon Bernstein and Chair of Trustees, Dr Sally Pearson.**
2022-23 has been another full and focussed year for Longfield Community Hospice. As the UK emerged from the pandemic and normal life resumed, we strengthened our commitment to improve the wellbeing of more people affected by a life-limiting diagnosis through our free care and support. The need for our services has never been greater. Multiple lockdowns, unprecedented demand on NHS services, and social restrictions had left many patients and their families feeling isolated and unsupported.
With this in mind, it’s perhaps not surprising that in the most recent Palliative and End of Life Care Needs Assessment, Gloucestershire’s Integrated Care Board estimated that 1,271 people annually are not having their end of life care needs met.
We’re working hard to change that. We’ve been raising awareness about our services among healthcare professionals and the public, resulting in a record number of referrals. This year, we’re proud to say that Longfield has cared for more people than ever before. We supported 1,633 patients and family members, delivering our expert care in their homes, at our Wellbeing Centre, online and over the phone. That’s 66% more people than we cared for the previous year!
Some years ago, we took the strategic decision not to offer an in-patient unit. With more people choosing to die at home, we invested in our Hospice at Home service. This year, our specialist nurses and healthcare assistants provided over 10,000 hours of palliative care in the home, enabling more people to die with dignity, in comfort, and surrounded by their loved ones.
Other successes this year include the installation of an electronic patient record system called SystmOne - also used by the NHS. This has transformed the way we communicate with our NHS colleagues, including GPs and district nurses. You can read more about SystmOne on page 5 of the report.
We’re pleased to report that Longfield has robust finances as we move forward thanks to a strong year for our charity shops and legacy gifts. This helped to balance the downturn in fundraising income we saw due to the cost of living crisis – an ongoing problem faced by charities across the UK.
As we reflect on an extraordinary year, we would like to acknowledge the amazing people who made it possible. Thank you to our passionate and hardworking staff, loyal supporters, fundraisers, donors and shop customers. Look at what we have achieved together. With warm regards,
Simon Bernstein, Chief Executive Officer
Dr Sally Pearson, Chair of Trustees
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## Our year in numbers
What a year! Thanks to our amazing staff, volunteers, and supporters, Longfield has cared for more people across Gloucestershire than ever before.
We supported 1,633 patients and family members, delivering our expert care in their homes, at our Wellbeing Centre, over the phone and online.
We cared for 66% more people this year, than in 2021-22.
We provided almost 10,000 hours of clinical care at home, for people in their last days and weeks of life.
Our shops had a record-breaking year! 170,000 bags of donated stock + 352,907 sale transactions = £3,058,743 raised for Longfield.
There were 67,000 visits to our website from people seeking information about our work.
Our Hospice at Home team is available 24 hours a day, seven days a week, to care for people at the end of their lives.
Our amazing volunteers devoted 48,819 hours of their time to support Longfield. That’s around £463,780 worth of time donated!
Patients, family members and carers attended 4,270 appointments at our Wellbeing Centre to take part in group activities including creative writing and our carers’ café, as well as individual services such as counselling and complementary therapy.
We delivered 1,134 individual counselling sessions, helping 286 people cope after a devastating diagnosis or bereavement.
We saved nearly 3,000 real Christmas trees from going into landfill during our recycling campaign in January. This prevented over 46,000 kg of harmful CO2 greenhouse gas emissions and raised over £49,000 for our work
All our expert care and support is provided free of charge to patients, family members and carers.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
The trustees present their report along with the financial statements of the charity for the year ended 31 March 2023.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).
## **Things we’re proud of achieving this year…**
## **Caring for more people at the end of their lives**
We increased the capacity of our Hospice at Home team, enabling us to care for 237 patients in the last days and weeks of life; a 65% increase on last year. The expertise and compassion of our specialist nurses and healthcare assistants helped not only patients, but over 700 of their loved ones to cope at the hardest of times.
## **Working closely with partners across the healthcare system**
We enabled NHS palliative care consultants and specialist nurses to see their patients using our wellequipped, accessible facilities for one-to-one consultations, clinics and rehabilitative group sessions.
And thanks to NHS funding, we introduced SystmOne for our electronic patient records. Our teams can now see and update a patient’s record in real time, providing two-way flows of information with the doctors, consultants and district nurses also involved in their care.
## **Watching our charity shops go from strength to strength**
For the first time in Longfield’s history, our shops raised more than £3 million! Thank you to our amazing staff and volunteers, and to everyone who donated items for us to sell. This income is helping us support families affected by a devastating diagnosis.
## **Supporting more family members, loved ones and carers than ever before**
Caring for someone with a life-limiting illness can be physically and emotionally exhausting. We work hard to ensure that loved ones and carers feel seen, heard and supported. This year, we provided an even wider range of wellbeing sessions and support groups for carers and people grieving the loss of someone special, supporting 407 people.
## **Being championed by Oscar-nominated actor, Richard E. Grant**
In October, Richard E. Grant gave a special audience to Longfield supporters, raising nearly £5,000 for our care. Richard has supported Longfield since we cared for his late wife, Joan Washington. “Longfield gave us incredible emotional and practical help,” he said during his show.
## **Raising the standard of palliative and end of life care in Gloucestershire**
We’re working with NHS Gloucestershire to support healthcare workers caring for people with a terminal diagnosis. This year, we trained 310 professionals including registered nurses, NHS consultants, care home and domiciliary care staff in essential palliative care skills.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Feeling the love from our local community**
We loved welcoming people back to our events after the previous year’s Covid restrictions lifted. Special moments for us included our Run the Rainbow family fun day, and the commitment of 196 wonderful volunteers who supported our Christmas tree recycling campaign.
## **Our vision, mission and values**
Our vision is that everyone with a life-limiting condition has access to excellent palliative and end of life care, and their loved ones have support from diagnosis into bereavement.
Our mission is to enable people in Gloucestershire diagnosed with life-limiting conditions to live well and die comfortably, and their families and carers to feel supported throughout and in bereavement.
Our organisational goal is to improve the wellbeing of more patients with life-limiting conditions, and of their families and carers.
## **Our strategic aims**
1. Offer wellbeing services to meet more diverse needs in more places
2. Increase the impact of our end of life care
3. Provide greater support to families and carers
4. Grow our net income sustainably
5. Develop our people and culture, systems and infrastructure
The trustees have had regard to the Charity Commission’s guidance on public benefit and confirm that the activities that Longfield undertakes are beneficial and available free of charge to any member of the public registered with a GP in Gloucestershire.
## **The values underpinning our culture are:**
- Compassionate • Holistic • Responsive • Collaborative • Transformative
## **Who we are**
Longfield Community Hospice is a registered charity in Minchinhampton in Gloucestershire. We’re here for adults with a life-limiting condition, and we support loved ones and carers too. Our care, compassion and expertise helps people cope when a diagnosis turns their world upside down.
All our services are free of charge, because when time is precious, the last thing people should be worrying about is money.
## **We help people live well after a devastating diagnosis**
Longfield’s Wellbeing Centre is open five days a week. Run by our team of experienced nurses, therapists and counsellors, the centre is a calm and tranquil space, surrounded by nature-rich gardens.
Inside, patients and carers can access a wide range of services designed to support their emotional and physical wellbeing from top to toe. These include physiotherapy, occupational therapy, guided relaxation, music and art, adapted Tai chi, complementary therapies, creative writing, Nordic walking and much more.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
We were delighted to launch a new range of wellbeing services this year, including five new wellbeing groups designed to help patients and carers cope with the way their lives are changing and to live well. Thanks to our marketing and face-to-face engagement, reaching out to clinicians and local communities across Gloucestershire, we increased referrals to our services this year by 56% to 2,081 – the highest number ever. These included referrals for people with a wider range of needs, especially neurological conditions. For example, we now offer a music group aimed at promoting wellbeing for people living with dementia.
Most of our wellbeing groups meet weekly, enabling participants to form supportive friendships that often continue long after their sessions at Longfield end. This year, we had 1,344 attendances at our wellbeing groups and supported 288 patients and 407 family members and carers – a 61% increase in the number of individuals compared to 2021-22.
To ensure we are providing the best possible support for everyone affected by a life-limiting diagnosis, we relaunched our dedicated services for family members and carers in April, led by a newly recruited Family and Carers Support Coordinator. Those supporting a loved one with a lifelimiting condition can now access support and friendship through a range of targeted services including Fork & Talk - our social gardening club. Our popular Carers Café is a chance for carers to meet up, share experiences and find out about the support that is available from Longfield, as well as other professionals, including social prescribers.
## **The difference we make: Jhassi’s story**
## “When I’m creating art, I feel like me again.”
After Jhassi’s cancer diagnosis, she discovered art sessions at Longfield were a wonderful way to focus on her wellbeing.
“I have a husband and two young boys. The fear of not being around for them can be overwhelming. With Longfield, all that changes. In the art sessions, those thoughts somehow disappear. The time Ispendwithyou isprecious because ithelps me feellike myself – notapatient. The chemotherapy treats myphysicalsymptoms, andthe wellbeing sessions at Longfieldhave been amazing for my mental health. Having a few hours every week - just for me - is a wonderful, restorative escape.”
## **Our professional counsellors help people cope when life changes in unexpected ways**
Being diagnosed with a life-limiting condition or caring for someone with a life-limiting diagnosis can leave people worrying about what lies ahead. Our professional counsellors are here for anyone who wishes to talk about the way their life is changing.
We also support people who are grieving, helping them make sense of loss and finding ways to move on with life. We offer counselling on a one-to-one basis, including in-person, outside in our tranquil gardens, online, and over the phone.
This year, as well as individual sessions, we introduced a weekly bereavement support group, and a monthly friendship café.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
We recruited two new counsellors to the team, and offered placements to eight counselling students and two qualified volunteers. This boosted our counselling capacity and meant we could offer counselling to 146 people – that’s a 78% increase from last year. We also offered specialist bereavement counselling for 163 people. On average, our clients gave us five stars (the highest score) when asked to score their experience of our counselling service.
## **The difference we make: Sheila’s story**
“Counselling helped me take a deep breath and move on with life.”
“I had been thinking about counselling for years – I knew in my heart that I needed it. I’d experienced a difficult time of grief and loss. It was quite a protracted grief because there were several losses that I suffered over a decade.
My counsellor, Claire, was kind, calm andprofessional. What a wonderful listener! I was carrying a lotofguiltandresentmentbuttalking to Claire helpedme to focus. Icame to some realisations that made everything feel a lot lighter. After counselling, I felt able to take a deep breath and get on with my life. I’m extremely grateful to Claire for her support and encouragement.”
## **We provide expert end of life care in people’s homes**
Our Hospice at Home service is for people with a prognosis of 12 weeks or less to live, who choose and are able to die at home - rather than in a hospital or hospice. Our team of nurses and healthcare assistants travel across Gloucestershire, delivering our expert and compassionate care, 24 hours a day, 365 days a year.
By managing symptoms and providing hands-on support, we can help people return home from hospital, or avoid going into hospital as their condition progresses, if that is their wish. Our visits also offer family members and friends a break, enabling them to rest or spend relaxed time with their loved ones.
This year, after a continuous recruitment drive, we took on 12 new Hospice at Home team members, including a new service head. Our commitment to growing the team meant we could care for 237 people in their last days and weeks – up 65% from last year. In total, our teams made 7,254 care visits, that’s around 10,000 hours of care.
In October, we went live with a new patient records system, SystmOne, also used by the NHS. Our teams received extensive training on the new system, and now use laptops during home visits to update patient records in real time. This is improving our communications with district nurses, GPs, and other healthcare professionals – as well as patient care. SystmOne is also helping us identify and prioritise care to those in greatest need.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **The difference we make: Jennie’s story**
## **Our care helped Jennie’s husband spend his last months in the home he loved, with Jennie by his side.**
“The Longfield carers arrived the morning after Jerry came home. They supported Jerry physically, but also emotionally. It was so important for him to have people to laugh and talk with when they came. They supportedme too. They listenedandcomforted, and their visits gave me a space to do an errand, cry inprivate, have a shower. A time to hear him laughing withsomebody else, knowing I had support there if I needed it.
The Hospice at Home team enabled us to make the most of every day, knowing that they were there for whatever the next day brought. They helped us cope as a family, so our experience through Jerry’s illness gave us cherished and emotional memories.”
## **We support other healthcare professionals**
We believe everyone has the right to expert and compassionate end of life care – wherever they choose to die. That’s why we’re working alongside One Gloucestershire Integrated Care System (the local NHS and county council) to expand our funded training programmes, designed to equip health and social care professionals across the county with the skills and knowledge they need to deliver great care to people with a terminal diagnosis.
In 2022-23, we delivered our specialist training right across the adult health and social care sector in Gloucestershire. We trained 310 individuals, including registered nurses, healthcare assistants, NHS consultants, hospital ward managers, and care home and domiciliary care staff and managers. We ran 61 external training courses focussing on person-centred care, such as symptom management, syringe pump knowledge and last days of life, plus advanced communications skills. To make our free training easier to access, we also began delivering some courses online and in the workplace.
## **Hosted services**
Travelling to frequent medical appointments isn’t always easy for people with a life-limiting condition. We hosted approximately 233 weekly individual consultations and group clinics, led by NHS consultants and specialist nurses, to make them more accessible for local people who would otherwise need to travel to Gloucester or Cheltenham hospitals. These included specialist clinics for people with pulmonary disease, lymphoedema, diabetes, and heart failure, and a cardiac rehabilitation group. Our accessible and peaceful location, plus free parking benefitted hundreds of patients during the year. Groups of local GPs also held regular meetings at the hospice.
## **Outreach work**
To promote our services, boost referrals and ensure we’re visible to every community that needs us, we created a new outreach post. Our Community Engagement Officer visited 21 GP surgeries across Gloucestershire, as well as medical centres and hospitals. Her attendance, plus engagement by other staff at a wide variety of medical and patient groups and meetings, is increasing knowledge of our services among healthcare professionals. As a result, referrals to our services climbed 56% year on year to 2,081; the highest they have ever been.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **The difference we make: Sharon’s story**
## **Sharon is a cancer support worker in Cheltenham and Gloucester hospitals.**
“My role is to provide an extra layer of support for cancer patients, recognising that a cancer diagnosis affects many areas ofyour life andtrying to make sure thatpeople have the best support for their wellbeing. I was invited to visit you because I’m speaking to patients all the time, right across the county.
Longfieldis sucha calm andwelcomingplace. I felt my afternoon at the Wellbeing Centre equipped me withthe knowledge andconfidence to signpostpeople on toyou. Ifthey askme anyquestions, I can say ‘ohyes, I’ve been there’andIcanpicture the differentservices thatmightbe usefulfor that particular patient.”
## **How we raised our funds**
Each year, we need to raise over 85% of the money needed to fund our free care services. We would like to thank all our shop donors and customers, and our fundraising supporters for their generous contributions. Their loyal support helped us care for significantly more patients and family members this year, than ever before.
## **Fundraising**
Despite Covid restrictions lifting, it was another challenging year for fundraising. The cost of living crisis has affected us all – Longfield included. As running costs increased, fundraising donations and event participation rates fell as people had less to give. During the year, we held two special events at the hospice for our regular givers, so that we could thank them for their continued support and explain the difference they make.
## **Fundraising highlights**
Our winter Firewalk raised £8,539 with 25 brave supporters walking over hot coals for Longfield. In spring, over 100 supporters took part in our Ale Amble – a countryside walk, rugby match screening and pint at Stroud Brewery – raising £4,400.
We enjoyed welcoming hundreds of people to our beautiful hospice grounds for our annual Summer Fete. As well as all the usual crafts stalls and games, we offered tours of our Wellbeing Centre and information about the free services we offer.
It was heart-warming to see a significant rise in attendance at our annual Light up a Life celebration at Gloucester Cathedral. The past two years have seen low numbers due to the pandemic, but this year, families across Gloucestershire came together to remember loved ones and raise over £10,000 for our Light up a Life Appeal.
In January, the community came together again – this time to support our Christmas Tree Recycling Campaign. An incredible 196 volunteers joined forces to collect almost 3,000 fir trees from homes across the county. This show of people-power raised a record-breaking £49,177.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Richard E. Grant**
In autumn 2022, Longfield champion Richard E. Grant held a special audience for our supporters. Richard read extracts from his memoir, ‘A Pocketful of Happiness’, which name checks some of our amazing nurses and healthcare assistants who helped care for Richard’s late wife, Joan Washington. The event raised almost £5,000 for our services and generated significant media coverage – including a lead story on BBC Points West. We are delighted the much-loved actor continues to give up his time to support our work.
## **Amazing support from our community**
This year, our wonderful and creative supporters held a host of fundraising events in our name. From cake bakes and afternoon teas, to sponsored head shaves and mountain treks, they raised over £61,000 during the year.
Our community groups were out in force this year, organising events to raise money for our services. In total, our supporter groups raised over £12,000 for our care.
We were very sad to see the Wotton Friends of Longfield retire after 34 years of fundraising for us. Over the years since the hospice charity was founded, the group has raised nearly £500,000 for our care – a staggering achievement. We were delighted that so many members were able to attend a thank you afternoon at the hospice with our CEO and Director of Care. They have been incredible ambassadors for the hospice, and we salute them.
## **Lottery**
We continued to use Crackerjackpot, a subsidiary of Ty Hafan Children’s Hospice, as our lottery provider. 1,290 members generated an income of over £63,000 for us during the year, but this was a reduction since last year as no active canvassing for new members took place and some players ceased their support.
## **Corporate support**
This year, we exceeded our budget for corporate support due to the generous donation of £233,738 from the Coventry Building Society. Thank you to members who chose to donate interest on their savings and to employees who fundraised on Longfield’s behalf. Sadly, this donation signifies the end of the scheme and a partnership which has been in place since 2014. We are incredibly grateful to the local branches of the Society for their support during this time.
## **Trusts and foundations**
Special thanks go to all the local, regional and national charitable trusts, foundations and organisations, large and small, who awarded grants during the year. They have helped us deliver more Hospice at Home end of life care, increased wellbeing support for patients, more counselling and wellbeing support for carers, including in bereavement, and wellbeing support for our staff.
Among income of £160,749 from trusts and foundations, grants were awarded by The Albert Hunt Trust, The Openwork Foundation, PF Charitable Trust, Carers Gloucestershire Legacy Fund, The James Tudor Foundation, The Julia and Hans Rausing Trust, The Barnwood Trust, and Gloucestershire County Council Carers Grant.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Governance**
We are registered with the Fundraising Regulator and comply with all the relevant standards set out in the Code of Fundraising Practice. The Code covers the requirements charities must follow as set out in The Charities (Protection and Social Investment) Act 2016, and outlines the behaviour we expect from our fundraisers. It includes treating people fairly and with respect, explaining our cause in a way which does not mislead people, and being sensitive to people who may be in vulnerable circumstances.
## **Legacies**
We were fortunate to receive significant legacy income this year, and we will be forever grateful to those who honoured the charity by making a bequest in their will. Aside from one legacy which was specifically granted towards expanding our Hospice at Home service, legacy income has been added to the designated legacy equalisation reserve to smooth out the highs and lows of this unpredictable income stream in future years. This reserve now stands at £685,073, which is approximately 1.5 months of budgeted expenditure.
## **Marketing**
We continue to promote our services and engage with the public through a variety of communication channels. We want to tell everyone about Longfield and the incredible difference we make to people across Gloucestershire.
We re-launched our bi-annual magazine, The View, this year. With a new eye-catching design and human-interest appeal, it includes real-life stories of the people we support, as well as easy ways for supporters to get involved in our work. The View is also a fundraising vehicle and was used to promote a direct mail appeal, as well as a raffle, bringing in additional income for the hospice.
Our website received 67,000 visits from people wishing to access vital information and support. Our social media presence grew considerably, with 8,115 users across Facebook, Instagram, Twitter and LinkedIn. More than half of these users are from Facebook, which saw a 37% increase in users this year.
We produced and distributed a care brochure across our shops, which outlines the full range of support and services that Longfield offers.
Our media reach grew substantially this year, with 168 pieces of media coverage, including articles in local newspapers, and prime time slots on local radio and television. We also placed regular monthly features in over 40 parish magazines across Gloucestershire.
## **Retail income**
Our charity shops across Gloucestershire sell clothing and accessories, books, bric-a-brac and toys. Three of our shops sell furniture, and this year we opened a dedicated furniture shop at our new warehouse near Stroud.
## **Shops**
Our shops provide vital income that funds our care, and 2022-23 was no exception. We were particularly relieved to complete the whole year without any shop closures due to pandemic lockdowns.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
Due to the cost of living crisis, more and more people are turning to charity shops and so we gained new customers this year, while retaining existing ones. The gross income for our shops was £3,058,743, which was 15% better than last year and the best year ever for Longfield’s shops. A continued focus on Gift Aid this year also enabled us to increase our claimable amount to £267,117, a 29% improvement on 2021-22.
Our healthy net contribution of £877,787 would have been considerably higher were it not for two cost of living payments for staff, coupled with spend on a much-needed upgrade to our till system and the cost of moving to a new warehouse.
## **Online success**
Our E-commerce team has continued to go from strength to strength, and this year we joined forces with Shopiago, a digital stock processing and listing tool. Our sales through eBay almost doubled and, across all sales platforms, we took £196,627 online this year, 65% more than the previous year.
We were delighted to win two awards in Shopiago’s Online Charity Awards. Longfield won the coveted team of the year award beating other much larger charities to the prize. Our Cheltenham Bath Road shop also won Shopiago’s award for best newcomer due to the value of stock it provided for online sale.
Some of the most expensive items sold online included several medical blow-up cushions for £600 each, binoculars which sold for £550, a Parker Knoll sofa suite for £1,100, and a designer suitcase for £330.
## **New locations**
In May 2022, we opened our new Dursley shop next door to the old site. The shop was a huge success, generating more sales income than the previous shop and our nearby bookshop combined.
In January 2023, we began the challenging process of moving our warehouse and logistics operation from the previous site near Nailsworth, to a new larger site in Thrupp. The new site gave us the opportunity we had been seeking to open a dedicated furniture shop combined with a donations hub, and a bigger space to house our growing E-commerce team.
The E-commerce team moved into the new space in February, while the furniture shop and donations hub opened to the public in March 2023. Since moving, the volume of donations has tripled compared to the old warehouse, which means we have more stock to circulate to our shops.
## **Strategic decisions**
In February 2023, as part of a review of our retail strategy, we made the difficult decision to close our Tuffley shop which had become unprofitable. We also implemented a full upgrade to all our tills, broadband and back office systems. The new tills in all our shops have better capabilities, and will increase the likelihood of Gift Aid uptake.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Thank you**
We couldn’t have opened our shop doors without all the donated stock from our supporters, or the purchases of our many customers. This year, we received 170,000 donated bags into our shops, resulting in almost 353,000 till transactions. Combined with the hard work, resilience and flexibility of our incredible staff and volunteers, the public’s generosity made 2022-23 the best year ever for our retail operation.
## **Our staff**
Recent years have been very challenging for our staff due to the Covid pandemic, and it is important their commitment is acknowledged. Building on the strategic work begun in 2021-22, our staff rewards and benefits review was completed in April 2022, leading to salary increases for most of our people.
Our staff now benefit from a new grading and pay structure, increased employer pension contributions for employees on the auto-enrolment pension, the introduction of a purchase of annual leave scheme, and improvements to family leave pay. Salary benchmarking continued to take place throughout the year to monitor Longfield’s salaries against the wider market in a period of high inflation and economic uncertainty. As a result, we awarded two cost of living payments to all staff during the year.
This year, we also introduced an employee assistance programme to support good mental health and wellbeing. Longfield employees and their immediate family members can now call a free and confidential 24/7 support line to access services including counselling, medical information and legal help.
## **Our volunteers**
Our fantastic volunteers are at the heart of Longfield; we simply couldn’t do our work without them. This year, 420 committed volunteers devoted 48,819 hours of their time to provide us with essential support.
From helping in our shops, bucket collections, event marshalling, office administration, complementary therapy and much more, our volunteers gave up their time and skills to help local families affected by a life-limiting diagnosis.
In total, this amazing effort was worth over £463,780 of time donated. As Longfield’s reach grows and we support more families across Gloucestershire, we hope to attract increasing numbers of volunteers.
## **Plans for future periods**
In 2023-24, we have set ourselves stretching targets to broaden the impact of our work and further increase the number of people for whom we care, to achieve our strategic aims.
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**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
We will engage health professionals and local organisations, so they understand our services clearly and increase the referrals they make to Longfield, including for a wider range of patients. We will engage with diverse and marginalised communities in Gloucester to understand their needs and develop services that meet these at the hospice and in more local settings. We will also increase the number of patients using our wellbeing services by offering more clinical assessments, as well as more individual and group sessions focussed on rehabilitation, helping people to live well with a lifelimiting condition.
We plan to further expand our Hospice at Home staffing and improve ways of working, so we have the capacity to care for more people at the end of their lives. To cover our wide rural and urban territory will require more flexible deployment and a smarter rota system for our staff.
We will also continue to develop services that meet the needs of families and carers throughout the palliative care pathway, especially counselling and bereavement support. We will reduce waiting lists by using trained volunteer and student counsellors and re-introducing evening sessions. We will also develop new support groups, including one just for men.
## **Raising funds**
We are confident this year’s investment in our retail operation will reap dividends in the year to come. We plan to diversify our E-commerce to more online platforms and would like to find a much larger shop unit to add to the portfolio. Added to an increase in furniture sales and online income, our new till system will also make it much simpler for more of our tax-paying supporters to add Gift Aid to their shop and warehouse stock donations.
We expect fundraising to remain difficult due to the ongoing cost of living crisis and its negative effect on charitable giving, but we will develop a new long-term fundraising strategy which aims to diversify and build more sustainable income streams. This will include re-launching our lottery canvassing and developing an individual giving programme to increase the number of financial donors and their donation levels. An element of this work, as with that for our services, will require raising awareness of the difference we make to the lives and deaths of people across Gloucestershire.
## **Supporting our people**
To achieve all of these objectives, we know we must ensure our staff have high levels of job satisfaction, access to training, learning and development, and rewards and benefits that encourage them to stay with us. We will therefore recruit a new Clinical Trainer and a Learning and Development Specialist, continue to review the package we offer staff, and further improve the IT systems they require to do their jobs efficiently.
We must also find more volunteers to assist our wellbeing groups, to act as ambassadors spreading the word about the hospice and our work, to support operations at our new warehouse hub and shops, and to fundraise for us.
15
**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Financial review**
2022-23 was our second best-ever year for legacy receipts since the founding of the hospice. About two thirds of these legacy receipts were restricted for investing in expanding our Hospice at Home service over the next three years. Under accounting recognition rules, this means that we are recognising the receipt in 2022-23, but only a small proportion of extra cost had been incurred by 31st March 2023, and the next few years will all run deficit budgets as we spend the funds so kindly left to us.
Although in financial terms the net retail contribution improved, the increase in overall income from the legacy receipts meant that it formed a smaller percentage of our overall income.
**----- Start of picture text -----**
1% [2023 Sources of Income]
Fundraising activities
11%
30%
Legacies
21%
Net Retail Contribution
NHS funding
37%
Misc
2022 Sources of Income
1%
Fundraising activities
4%
8% Legacies
34% Net Retail Contribution
12%
CJRS furlough scheme
1%
NHS funding re 21/22
NHSE funding via Hospice UK
26%
Misc
14%
Grants income to be spent
**----- End of picture text -----**
**----- Start of picture text -----**
Fundraising activities
Legacies
Net Retail Contribution
CJRS furlough scheme
NHS funding re 21/22
NHSE funding via Hospice UK
Misc
Grants income to be spent
22/23
**----- End of picture text -----**
16
**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
Overall, the accounts show a surplus of £1.03m, made up of legacy income of £1.24m, offset by a deficit of £0.21m on all other activities, of which around £0.1m related to spending grants received at the end of 2021-22.
## **Cashflow**
During 2022-23, our cash position improved by £1.3m, as in addition to the legacy receipts we also received income that had been invoiced or accrued for in the previous year. While we invested in our Retail operation; opening a new warehouse and improving the till system, the overall picture for the year was a cash improvement. In total, our cash balances now consist of a designated legacy reserve to support future budgets of £0.68m, unrestricted funds of £2.07m and restricted funds which must be spent in future years of £0.82m.
## **Investment policy**
The organisation has adopted an investment policy which takes a cautious approach to risk. Funds will only be invested in the stock market if they have been designated for spending after five years, in order to avoid the possibility of having to cash investments within a five year time horizon. Funds which are expected to be spent sooner than in five years are held in a variety of cash deposit accounts, with a view to maximising interest.
## **Reserves policy**
Longfield operates a risk-based reserves policy. Each year the budget is assessed, and a risk weighting applied to each type of income stream. The target free reserves are calculated by holding an amount sufficent to cover the budgeted income at risk, for the length of time it would take to address the underlying threat to income. Legacy income is the most unpredictable income stream, and we address this uncertainty separately, by putting all legacy receipts into a designated reserve, no more than 50% of which is used to support the budget for the following year, meaning that we will always have two years before the legacy reserve runs out. This year, the risk assessment suggests the need for target reserves of £2.25m, in addition to the legacy reserve. This is in light of the current inflation and macro econcomic environment, as well as a challenging Retail budget. Expressed in terms of average monthly spend, this reserve is equal to 5.1 months. Free reserves at year end were £2.07m, of which £2.02m was held in cash and the rest was in current debtors and creditors. While this figure is slightly below the target reserves, it is within the 10% margin of error that the trustees feel is not an immediate concern.
## **Principal risks**
The trustees have identified the prinicipal risks as:
- Maintaining regulatory standard and performance according to the Care Quality Commission;
- Rising inflation and shortages in the labour market, particularly in the healthcare sector, affecting our ability to recruit, reward, motivate and retain our staff; and
- Rising inflation and the cost of living crisis, affecting our ability to generate income.
17
**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Going concern**
The trustees have paid attention to the concept of going concern in these financial statements. They conclude that it is appropriate to prepare the accounts on a going concern basis for the following reasons:
- The free reserves are at over 90% of the amount assessed as necessary, should all income streams suffer at the same time; and
- The budget for next year suggests a cash outflow of £0.17m, compared to £3.5m cash in hand at the start of the year. Dangerously low cash balances are not expected within the foreseeable future.
## **Structure, governance and management**
## **Governing document**
The organisation is a charitable company limited by guarantee, incorporated on 25 January 1988 and registered as a charity on 29 January 1988. The company was established under a Memorandum of Association which established the objects and powers of the charitable company, and is governed under its Articles of Association. In the event of the company being wound up, the members are required to contribute an amount not exceeding £1 each.
## **Recruitment and appointment of Board of Directors**
Members of the Board, who are directors for the purposes of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are shown on page 1. New members of the Board can be appointed at any time, either to fill a casual vacancy or to add to the Board. There must be a minimum of six members of the Board.
## **Board induction and training**
All newly appointed trustees undergo an induction programme appropriate to their area of expertise and role within the Board. In normal circumstances, this includes an introductory visit to the hospice during working hours and briefings on responsibilities as trustees, the hospice movement, and Longfield’s history. The induction pack provided to all trustees provides information on strategy, organisational structure and the current financial position and budget.
## **Organisational structure**
The charity is governed by a Board of Directors which meets at least four times a year. There are two committees with delegated responsibilities as follows:
- Resources committee: this consists of at least three directors, as well as co-opted members as required. It meets a minimum of four times a year, with the CEO and relevant senior managers in attendance. The delegated responsibilities of the committee relate to the financial and corporate affairs of the charity; the committee has oversight of corporate policy, detailed budgetary, human resources and corporate risk management tasks, as well as governance of income generation; and
- Care services committee: this consists of at least three directors, as well as co-opted members as required. It meets four times a year, with the CEO and relevant senior managers in attendance. The delegated responsibilities of the committee relate to the clinical governance of care services; the committee undertakes detailed policy and procedural work and provides advice to the Board on the appropriateness of clinical service provision.
18
**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
## **Pay policy for senior staff**
The pay of the senior staff is reviewed annually by the trustees and is normally increased in line with all other hospice staff for whom a small cost of living increase is awarded.
## **Regulation and compliance**
Longfield is registered with the Fundraising Regulator, paying the annual fundraising levy and following the Code of Fundraising Practice. Longfield is also signed up to the Fundraising Preference Service to enable individuals to opt out from receiving communications from us - there have been zero requests during the year. We are also regulated by the Gambling Commission to conduct raffles, with specific policies for gambling activities in place. Any suppliers must comply with the Fundraising Code, ensuring we protect our supporters and the reputation of the hospice. Businesses that wish to donate a proportion of sales are asked to complete a commercial participators’ agreement and due diligence is undertaken. During the year, no external professional fundraisers were utilised.
A complaints policy is in place and our website outlines how people can complain, along with timescales and a stepped approach for escalation. Complaints registered during the year were: one for fundraising, three for retail, zero for care services and one for corporate. All of these were resolved to a satisfactory conclusion. Feedback is welcomed so we can continually improve as an organisation, and complaints are reviewed by the senior management team and board of trustees.
Fundraising policies are in place around treating customers fairly, accepting, refusing and recognising donations and dealing with people in vulnerable situations. External learning is encouraged and provided through the Chartered Institute of Fundraising and the Hospice Income Generation Network.
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and accounting estimates that are reasonable and prudent;
- ▪ State whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
19
**Longfield Community Hospice Report of the trustees For the year ended 31 March 2023**
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company's auditors are unaware; and
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Auditors**
Godfrey Wilson Limited were re-appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.
Approved by the trustees on 3 August 2023 and signed on their behalf by
Dr Sally Pearson - Chair
Martin Moule - Treasurer
20
**Independent auditors' report To the trustees of Longfield Community Hospice**
## **Opinion**
We have audited the financial statements of Longfield Community Hospice (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
## In our opinion, the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, 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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity'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.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
21
**Independent auditors' report To the trustees of Longfield Community Hospice**
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinion on other 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 (incorporating the strategic report and the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the trustees’ report (incorporating the strategic report and the directors’ report) have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report (including the strategic report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;
- the financial statements are not in agreement with the accounting records and returns;
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not obtained all the information and explanations necessary for the purposes of our audit.
## **Responsibilities of the trustees**
As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
22
**Independent auditors' report To the trustees of Longfield Community Hospice**
## **Our 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 auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:
(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.
(2) We reviewed the charity’s policies and procedures in relation to:
- identifying, evaluating and complying with laws and regulations, and whether they were aware of any instances of non-compliance;
- detecting and responding to the risk of fraud, and whether they were aware of any actual, suspected or alleged fraud; and
- designing and implementing internal controls to mitigate the risk of non-compliance with laws and regulations, including fraud.
(3) We inspected the minutes of trustee meetings.
(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.
(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.
(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.
(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:
- ▪testing the appropriateness of journal entries;
- ▪assessing judgements and accounting estimates for potential bias;
- ▪reviewing related party transactions; and
▪testing transactions that are unusual or outside the normal course of business.
23
**Independent auditors' report To the trustees of Longfield Community Hospice**
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. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charityʼs 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 charityʼs members those matters we are required to state to them in an auditorʼs 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 charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.
## Alison Godfrey
Date: 3 August 2023
## **Alison Godfrey FCA (Senior Statutory Auditor)**
For and on behalf of:
## **GODFREY WILSON LIMITED**
Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD
24
## **Longfield Community Hospice**
## **Statement of financial activities** (incorporating an income and expenditure account) **For the year ended 31 March 2023**
|**For theyear ended 31 March 2023**|**For theyear ended 31 March 2023**|||||
|---|---|---|---|---|---|
|Restricted
Note
£
**Income from:**
Donations and legacies
3
941,483
Charitable activities
4
237,407
Other trading activities
5
-
Investments
-
Other: Covid 19 funding
-
Other income
-
**Total income**
1,178,890
**Expenditure on:**
Raising funds:
Fundraising
174
Shop running costs
-
Charitable activities:
Hospice at Home service
419,152
Wellbeing incl hosted clinics
74,070
Counselling
3,447
Job retention grants
-
**Total expenditure**
7
496,843
**Net income**
682,047
Transfers between funds
(14,061)
**Net movement in funds**
8
667,986
**Reconciliation of funds:**
Total funds brought forward
156,118
**Total funds carried forward**
824,104||Designated
£
448,508
-
-
-
-
-|General
£
629,861
132,351
3,297,039
49,976
-
1,239|**2023**
**Total**
**£**
**2,019,852**
**369,758**
**3,297,039**
**49,976**
**-**
**1,239**
**5,737,864**
**365,764**
**2,331,614**
**1,124,916**
**651,325**
**237,551**
**-**
**4,711,170**
**1,026,694**
**-**
**1,026,694**
**5,266,947**
**6,293,641**|2022
Total
£
1,071,208
466,838
2,931,408
6,358
315,647
119|
||1,178,890|448,508|4,110,466||4,791,578|
||174
-
419,152
74,070
3,447
-|7,796
1,574
265,129
32,356
5,516
-|357,794
2,330,040
440,635
544,899
228,588
-||367,388
2,021,111
940,379
475,663
205,713
19,003|
||496,843|312,371|3,901,956||4,029,257|
||682,047
(14,061)|136,137
-|208,510
14,061||762,321
-|
||667,986
156,118|136,137
2,931,980|222,571
2,178,849||762,321
4,504,626|
||824,104|3,068,117|2,401,420||5,266,947|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.
25
## **Longfield Community Hospice Balance sheet As at 31 March 2023**
|Note
**Fixed assets**
Tangible fixed assets
11
**Current assets**
Debtors
12
Current asset investments
Cash at bank and in hand
**Liabilities**
Creditors: amounts falling due within 1 year
13
**Net current assets**
**Net assets**
15
**Funds**
16
Restricted funds
Unrestricted funds
Designated funds
General funds
**Total charity funds**|**£**
**444,359**
**2,980,428**
**547,479**
**3,972,266**
**(391,142)**|**2023**
**£**
**2,712,517**
**3,581,124**
**6,293,641**
**824,104**
**3,068,117**
**2,401,420**
**6,293,641**|2022
£
2,623,289
768,054
1,085,657
1,084,800|
|---|---|---|---|
||||2,938,512
(294,854)|
||||2,643,657|
||||5,266,947|
||||156,118
2,931,980
2,178,849|
||||5,266,947|
Approved by the trustees on 3 August 2023 and signed on their behalf by
Dr Sally Pearson - Chair
Martin Moule - Treasurer
26
## **Longfield Community Hospice Statement of cash flows For the year ended 31 March 2023**
|**Cash used in operating activities:**
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Decrease / (increase) in debtors
Increase / (decrease) in creditors
**Net cash provided by operating activities**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Increase in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
**Cash and cash equivalents are represented as:**
Current asset investments
Cash at bank and in hand|**2023**
**£**
**1,026,694**
**157,890**
**(49,976)**
**323,695**
**96,288**
**1,554,591**
**49,976**
**(247,118)**
**(197,142)**
**1,357,449**
**2,170,458**
**3,527,907**
**2,980,428**
**547,479**
**3,527,907**|2022
£
762,321
144,662
(6,358)
(128,700)
(18,830)|
|---|---|---|
|||753,095|
|||6,358
(65,605)|
|||(59,246)|
|||693,848
1,476,610|
|||2,170,458|
|||1,085,657
1,084,800|
|||2,170,458|
The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.
27
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **1. Accounting policies**
## **a) Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Longfield Community Hospice 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 note.
## **b) Going concern basis of accounting**
The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.
## **c) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Clothing and other items donated for resale through the charity’s shop are included as incoming resources within activities for generating funds when they are sold.
Income from charitable trading activity is recognised when earned.
28
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **1. Accounting policies (continued)**
## **d) Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. However where volunteers are providing counselling or complementary therapies, these have been valued as gifts in kind at an hourly rate reflecting the equivalent salary.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **e) Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.
## **f) Funds accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. These are represented by a property fund to represent the valuation of the freehold property and an unrestricted legacies fund which is designated to support future year’s budgets. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
## **g) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity’s shops.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
29
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **1. Accounting policies (continued)**
## **g) Expenditure and irrecoverable VAT**
- All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on the basis of management estimates of the amount attributable to that activity in the year either by reference to staff time, space occupied, or estimated usage, as appropriate.
## **h) Allocation of expenditure**
Overheads are allocated to the various cost centres on a number of bases:
- Care management costs are those relating to the Director of Care and the patient records system. These are allocated to the three direct care cost centres on a proportion of the total spend.
- Kitchen and facilities costs are allocated based on the square metres occupied by various cost centres in the hospice building, weighted to reflect the time the floorspace is used by each service.
- IT costs are allocated by number of computers, except that the shop computers are not supported by Probrand, our third-party IT contractor.
- HR and education costs are allocated by staff numbers, with a weighting to reduce the amount of education allocated to retail as very little face to face training is delivered to retail.
- Marketing, finance and chief executive costs: these are allocated 75% towards care and 25% towards income generation.
- Depreciation: depreciation on retail assets is counted as a direct cost of retail. Motor vehicle depreciation, is, in 2022/23, exclusively to do with retail vans, and has therefore been allocated wholly to retail. Depreciation on the building, fixtures and fittings is allocated using the same method as facilities costs. IT depreciation is allocated the same as other IT costs.
## **i) Tangible fixed assets**
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
Land and buildings 2% straight line on cost Furniture and equipment 25% straight line on cost Shop fittings and equipment 20% straight line on cost Motor vehicles 33% straight line on cost
Items of equipment are capitalised where the purchase price exceeds £1,000.
30
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **1. Accounting policies (continued)**
## **j) Stock**
Donated items of stock for resale or distribution are not included in the financial statements until they are sold or distributed because the trustees consider it impractical to be able to assess the amount of donated stocks as there are no systems in place which record these items until they are sold and undertaking a stock take would incur undue cost for the charity which far outweigh the benefits.
## **k) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **l) Current asset investments**
Current asset investments consist of long-term notice accounts. Current asset investments are measured at cost.
## **m) Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **n) Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **o) Financial instruments**
The charitable company 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 with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.
## **p) Pension costs**
The company operates a defined benefit scheme and two defined contribution group personal pension schemes. The defined benefit scheme is part of a multiemployer scheme. The charity is unable to identify its share of the underlying assets and liabilities of the scheme as it is part of the state run NHS pension scheme. Likewise, any future contributions which may be required to make up any funding deficit are also unable to be quantified. The assets of the group personal schemes are held separately from those of the charity in an independently administered fund. The pension costs charge represents contributions payable by the charity to the funds for the year.
31
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **1. Accounting policies (continued)**
## **q) Operating leases**
Rentals paid under operating leases are charged to the statement of financial activities as they fall due.
## **r) Foreign currency transactions**
Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.
## **s) Accounting estimates and key judgements**
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
One of the key sources of estimation uncertainty that has a significant effect on the amounts recognised in the financial statements is accrued income. Accrued income is based on Retail and Fundraising records, or on amounts known to have been received post year end which relate to the year in question. Where a figure needs to be estimated an average, based on the known amounts for prior months, is used. Accrued income may also consist of legacies where a specific amount has been notified and the probability of receipt is more likely than not.
Other sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are: depreciation (note 1i); stock (note 1j); and expenditure allocations (note 1h).
32
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **2. Prior period comparatives: statement of financial activities**
|**Income from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other: Covid 19 funding
Other income
**Total income**
**Expenditure on:**
Raising funds:
Fundraising
Shop running costs
Charitable activities:
Hospice at Home service
Wellbeing incl hosted clinics
Counselling
Job retention grants
**Total expenditure**
**Net income**
Transfers between funds
**Net movement in funds**|Restricted
£
188,468
337,984
-
-
234,719
-|£
391,638
-
-
-
80,928
-
Designated|General
£
491,102
128,854
2,931,408
6,358
-
119
3,557,841
351,190
1,937,284
88,895
388,977
173,626
-
2,939,972
617,869
8,070
625,939|2022
Total
£
1,071,208
466,838
2,931,408
6,358
315,647
119|
|---|---|---|---|---|
||761,171|472,566||4,791,578|
||9,113
690
558,975
57,518
26,686
19,003|7,085
83,137
292,509
29,168
5,401
-||367,388
2,021,111
940,379
475,663
205,713
19,003|
||671,985|417,300||4,029,257|
||89,186
41,930|55,266
(50,000)||762,321
-|
||131,116|5,266||762,321|
33
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **3. Income from donations and legacies**
|Donations
Charitable trusts
Legacies
**Total donations and legacies**
**Prior period comparative:**
Donations
Charitable trusts
Legacies
**Total donations and legacies**
**4.**
**Income from charitable activities**
Course organisation
National Health Service funding
**Total charitable activities**
**Prior period comparative:**
Course organisation
National Health Service funding
**Total charitable activities**|Restricted
£
22,734
118,749
800,000|£
-
-
448,508
Designated|£
587,861
42,000
-
629,861
£
468,202
22,900
-
491,102
£
-
132,351
132,351
£
-
128,854
128,854
General
General
General
General|**2023**
**Total**
**£**
**610,595**
**160,749**
**1,248,508**|
|---|---|---|---|---|
||941,483|448,508||**2,019,852**|
||Restricted
£
36,237
152,231
-|£
-
-
391,638
Designated||2022
Total
£
504,439
175,131
391,638|
||188,468|391,638||1,071,208|
||Restricted
£
3,000
234,407|£
-
-
Designated||**2023**
**Total**
**£**
**3,000**
**366,758**|
||237,407|-||**369,758**|
||Restricted
£
55,500
282,484|£
-
-
Designated||2022
Total
£
55,500
411,338|
||337,984|-||466,838|
34
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **5. Income from other trading activities**
|**Income from other trading activities**|||
|---|---|---|
|Events
Retail income
Lottery
**Total other trading activities**|**2023**
**£**
**174,638**
**3,058,743**
**63,658**
**3,297,039**|2022
£
192,117
2,666,335
72,956|
|||2,931,408|
All income from other trading activities is unrestricted in both the current and prior year.
## **6. Government grants**
Longfield Hospice Care receives government grants, defined as funding from the NHS, Hospice UK and local government to fund charitable activities and compensate for activities curtailed due to the pandemic. The total value of such grants in the period ending 31 March 2023 was £137,351 (2022: £581,288). In the prior year the grant of £81,286 for SystmOne implementation contained a contingency element. There are no other unfulfilled conditions or contingencies attaching to these grants in 2022/23.
35
## **Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
|**Longfield Community Hospice**
**Notes to the financial statements**
**For theyear ended 31 March 2023**|||||
|---|---|---|---|---|
|**7. Total expenditure**
**Direct costs:**
Staff costs (note 9)
Staff and volunteer expenses and training
Property and equipment
Marketing
Fundraising events
Legal and professional fees
Other costs
Depreciation
**Sub-total direct costs**
**Support costs:**
Care management costs
Kitchen and facilities costs
IT costs
HR and education costs
Marketing officer costs
Finance department costs
Chief executive costs
Depreciation
**Sub-total support costs**
Governance
**Total expenditure**|Fundraising
Shops
£
£
186,571
1,378,389
2,217
20,965
30
573,753
16,357
2,930
37,146
-
2,855
33,747
18,644
171,730
-
56,876
263,820
2,238,390
-
-
31,352
6,327
11,076
4,747
10,137
43,783
10,181
9,397
17,315
17,210
9,542
9,140
12,341
2,620
101,944
93,224
-
-
**365,764**
**2,331,614**
Raising funds|Hospice at
Home
Counselling
£
£
£
543,800
281,610
104,701
51,724
2,972
1,058
384
-
-
-
174
-
-
-
-
1,600
80
2,978
13,145
3,094
-
-
-
-
610,653
287,930
108,737
215,253
66,719
18,348
31,474
116,271
16,954
50,631
15,822
4,747
46,339
14,481
4,344
15,662
15,662
15,663
29,633
29,633
29,870
15,245
15,261
15,255
25,653
49,763
8,609
429,890
323,612
113,790
84,373
39,783
15,024
**1,124,916**
**651,325**
**237,551**
Charitable activities
Wellbeing and
Hosted Clinics|Governance
£
113,470
-
-
-
-
8,328
-
-
121,798
-
3,991
5,933
5,430
-
-
-
2,028
17,382
(139,180)
**-**|**2023 Total**
**£**
**2,608,541**
**78,936**
**574,167**
**19,461**
**37,146**
**49,588**
**206,613**
**56,876**|
|||||**3,631,328**|
|||||**300,320**
**206,369**
**92,956**
**124,514**
**66,565**
**123,661**
**64,443**
**101,014**|
|||||**1,079,842**|
|||||**-**|
|||||**4,711,170**|
36
## **Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
|**7. Total expenditure**
**Prior period comparative**
**Direct costs:**
Staff costs (note 9)
Staff and volunteer expenses
and training
Property and equipment
Marketing
Fundraising events
Legal and professional fees
Other costs
Depreciation
**Sub-total direct costs**
**Support costs:**
Care management costs
Kitchen and facilities costs
IT costs
HR and education costs
Marketing officer costs
Finance department costs
Chief executive costs
Depreciation
**Sub-total support costs**
Governance
**Total expenditure**|Fundraising
Shops
£
£
188,250
1,174,340
626
19,241
320
516,437
18,332
33
46,778
-
6,959
30,017
25,755
143,835
-
56,593
287,020
1,940,496
-
-
16,037
2,853
9,007
2,252
10,522
38,159
7,190
6,637
16,459
15,194
11,592
10,700
9,561
4,820
80,368
80,615
-
-
**367,388**
**2,021,111**
Raising funds|Hospice at
Home
Counselling
£
£
£
486,249
187,436
88,931
38,168
836
-
627
463
-
2,523
-
-
-
-
-
-
-
1,513
11,243
1,948
47
-
-
-
538,810
190,683
90,491
123,319
42,391
15,346
36,296
93,314
14,493
36,026
12,384
4,503
42,087
14,467
5,261
11,061
11,061
11,061
25,324
25,324
25,324
17,834
17,834
17,834
26,349
38,735
7,415
318,296
255,510
101,237
83,273
29,470
13,985
**940,379**
**475,663**
**205,713**
Charitable activities
Wellbeing and
Hosted Clinics|£
19,003
-
-
-
-
-
-
-
19,003
-
-
-
-
-
-
-
-
-
-
**19,003**
Furloughed
staff|Governance
£
106,096
-
-
-
-
7,000
-
-
113,096
-
2,069
4,784
5,590
-
-
-
1,189
13,632
(126,728)
**-**|**2022 Total**
**£**
**2,250,305**
**58,871**
**517,847**
**20,888**
**46,778**
**45,489**
**182,828**
**56,593**|
|---|---|---|---|---|---|
||||||**3,179,599**|
||||||**181,056**
**165,062**
**68,956**
**116,086**
**47,010**
**107,625**
**75,794**
**88,069**|
||||||**849,658**|
||||||**-**|
||||||**4,029,257**|
37
## **Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **8. Net movement in funds**
This is stated after charging:
|**Net movement in funds**
This is stated after charging:|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|Depreciation|**157,890**|144,662|
|Operating lease payments - equipment|**3,272**|3,510|
|Operating lease payments - shop buildings|**426,578**|418,209|
|Trustees' remuneration|**Nil**|Nil|
|Trustees' reimbursed expenses|**240**|Nil|
|Trustees' indemnity insurance|**2,373**|2,063|
|Auditors' remuneration:|||
|Statutory audit|**8,250**|7,000|
|Other services|**350**|-|
One trustee was reimbursed £240 for travel expenses (2022: Nil).
## **9. Staff costs and numbers**
Staff costs were as follows:
|Salaries and wages
Social security costs
Pension costs - NHS defined benefit scheme
Pension costs - Scottish Widows defined contribution scheme|**2023**
**£**
**2,756,361**
**201,643**
**46,018**
**133,430**
**3,137,452**|2022
£
2,399,290
158,535
38,372
79,337|
|---|---|---|
|||2,675,533|
The charity operates a multi-employer defined benefit pension scheme and a group personal pension scheme. The assets of the defined benefit pension scheme are not separately identifiable. Contributions totalling £7,648 (2022: £5,943) were payable to the defined benefit pension scheme at the year end and are included in creditors.
During the year, one employee received remuneration in the range of £70,001 to £80,000 pro-rata (2022: one employee £70,001 to £80,000).
Included in salaries and wages are redundancy and termination costs totalling £nil (2022: £3,848).
The Hospice considers that the key management personnel comprise the trustees and the Heads of Department team - who are the Chief Executive, Director of Operations, Director of Care, and Heads of Finance, HR, and Fundraising & Marketing. The Head of Facilities, Estates & IT joined the senior management team from 1st September. The total salaries, national insurance contributions and employer pension contributions of the key management personnel of the Hospice were £375,010 (2022: £301,975).
38
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **9. Staff costs and numbers (continued)**
The average staff head count and full time equivalent (FTE) numbers were as follows:
|Operational
Fundraising
Retail
Administration|**2023**
**FTE**
**No.**
**29**
**6**
**55**
**15**
**105**|**2023**
**Heads**
**No.**
**41**
**7**
**71**
**26**
**145**|2022
FTE
No.
26
6
54
12
98|2022
Heads
No.
48
8
67
22|
|---|---|---|---|---|
|||||145|
## **10. Taxation**
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
## **11. Tangible fixed assets**
|**Cost**
At 1 April 2022
Additions in year
Disposals
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
On disposals
At 31 March 2023
**Net book value**
**At 31 March 2023**
At 31 March 2022|**Land and**
**buildings**
**£**
3,271,297
-
-
3,271,297
825,881
62,372
-
**888,253**
**2,383,044**
2,445,416|**Furniture**
**and**
**equipment**
**£**
497,289
63,847
-
561,136
424,963
38,643
-
**463,606**
**97,530**
72,326|**Shop**
**fittings**
**and**
**equipment**
**£**
701,858
183,271
-
885,129
596,311
56,875
-
**653,186**
**231,943**
105,547|**Motor**
**vehicles**
**£**
8,958
-
-
8,958
8,957
-
-
**8,957**
**1**
1|**Total**
**£**
**4,479,402**
**247,118**
**-**|
|---|---|---|---|---|---|
||||||**4,726,520**|
||||||**1,856,113**
**157,890**
**-**|
||||||**2,014,003**|
||||||**2,712,517**|
||||||2,623,289|
The value of non depreciable land carried in these financial statements is £195,884, comprising the historical cost of £148,881. As the property is not regularly revalued the revaluation reserve of £47,003 has been transferred to general reserves.
39
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **12. Debtors**
|Trade debtors
Prepayments
Accrued income
VAT
Other debtors
**Creditors : amounts due within 1 year**
Trade creditors
Accruals
Other taxation and social security
Deferred income (see note 14)
**Deferred income**
At 1 April 2022
Deferred during the year
Released during the year
At 31 March 2023|**2023**
**£**
**32,053**
**138,455**
**208,955**
**48,167**
**16,729**
**444,359**
**2023**
**£**
**189,022**
**115,690**
**73,204**
**13,226**
**391,142**
**2023**
**£**
**444**
**13,226**
**(444)**
**13,226**|2022
£
169,495
147,590
411,310
30,259
9,400|
|---|---|---|
|||768,054|
|||2022
£
125,903
97,532
70,974
444|
|||294,854|
|||2022
£
31,217
444
(31,217)|
|||444|
## **13. Creditors : amounts due within 1 year**
## **14. Deferred income**
Deferred income relates to fundraising income received in advance of 31 March 2023 for events happening after 1 April 2023.
40
## **Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **15. Analysis of net assets between funds**
|**Analysis of net assets between funds**|||||
|---|---|---|---|---|
|Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 March 2023**
**Prior period comparative**
Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 March 2022**|£
-
824,104
-
**824,104**
£
-
156,118
-
**156,118**
Restricted
funds
Restricted
funds|£
2,383,044
685,073
-
**3,068,117**
£
2,445,415
486,565
-
**2,931,980**
Designated
funds
Designated
funds|£
329,473
2,463,089
(391,142)
**2,401,420**
£
177,874
2,295,829
(294,854)
**2,178,849**
General
funds
General
funds|**Total**
**funds**
**£**
**2,712,517**
**3,972,266**
**(391,142)**|
|||||**6,293,641**|
|||||Total
funds
£
2,623,289
2,938,512
(294,854)|
|||||**5,266,947**|
41
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **16. Movements in funds**
|**Restricted funds**
Hospice at Home
Wellbeing and counselling
SystmOne implementation
Education provision
Fixed asset fund
Other
**Total restricted funds**
**Unrestricted funds**
Designated funds:
Property fund
Legacy reserve
Revaluation reserve
Total designated funds
General funds
**Total unrestricted funds**
**Total funds**|At 1 April
2022
£
110
16,315
81,286
40,000
17,925
482
156,118
2,398,412
486,565
47,003
2,931,980
2,178,849
5,110,829
5,266,947|Income
£
1,114,686
38,104
22,500
-
-
3,600
1,178,890
-
448,508
-
448,508
4,110,466
4,558,974
5,737,864|£
(343,192)
(33,548)
(75,959)
(40,000)
-
(4,144)
(496,843)
(62,371)
(250,000)
-
(312,371)
(3,901,956)
(4,214,327)
(4,711,170)
Expenditure|£
**£**
715
**772,319**
332
**21,203**
47
**27,874**
-
**-**
(17,867)
**58**
2,712
**2,650**
(14,061)
**824,104**
47,003
**2,383,044**
-
**685,073**
(47,003)
**-**
-
**3,068,117**
14,061
**2,401,420**
14,061
**5,469,537**
-
**6,293,641**
Transfers
between
funds
**At 31 March**
**2023**|£
**£**
715
**772,319**
332
**21,203**
47
**27,874**
-
**-**
(17,867)
**58**
2,712
**2,650**
(14,061)
**824,104**
47,003
**2,383,044**
-
**685,073**
(47,003)
**-**
-
**3,068,117**
14,061
**2,401,420**
14,061
**5,469,537**
-
**6,293,641**
Transfers
between
funds
**At 31 March**
**2023**|
|---|---|---|---|---|---|
||||||**824,104**|
||||||**2,383,044**
**685,073**
**-**|
||||||**3,068,117**|
||||||**2,401,420**|
||||||**5,469,537**|
||||||**6,293,641**|
**Purposes of restricted funds** Hospice at Home As well as NHS funding, the Big Give appeal, and general donations and trust funding towards the service, we also received a legacy for £800,000 for the purpose of expanding Hospice at Home over three years.
Wellbeing and counselling
Wellbeing and Counselling received several grants and donations towards the costs of providing counselling, creative therapies, gardening therapy, wellbeing services and supporting families and carers.
SystmOne implementation
The NHS awarded us a grant towards implementing SystmOne in 2021/22, which contains a contingency element. If any of the contingency element remains unspent at the end of the project then, under SORP rules this may need to be returned to the funder.
42
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **16. Movements in funds (continued) Purposes of restricted funds (continued)**
Education provision
In March 2022, £40,000 was awarded by the NHS for providing education to be delivered in 2022/23.
Fixed asset fund Grants brought forward from the prior year for capital equipment include grants for: purchasing patient equipment, upgrading our Education Suite audiovisual equipment to facilitate hybrid and online course delivery, and upgrading our building management system to make the boiler more efficient. Where spent, the funds have been transferred to unrestricted funds as the assets are in general use and the depreciation is not restricted.
Other Other restricted funds: Grants were awarded to off set the costs of the employee assistance programme and our HR system Citrus HR.
## **Purposes of designated funds**
Legacy income is kept as a designated reserve to smooth out fluctuations in this unpredictable income stream.
The value of the property is held as a designated reserve to cover depreciation in future years.
The revaluation reserve arising from before the new building has been combined with the property designated reserve as we no longer hold the land and property on a revaluation basis: there is no liquid market for a purpose-built hospice.
## **Transfers**
Overspends on restricted funds are shown as transfers from general funds. One grant for purchase of laptops was used for SystmOne equipment, and the overspend has been taken from the SystmOne funding.
## **Funds in deficit**
No funds are in deficit.
43
## **Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **16. Movements in funds (continued) Prior period comparative**
|**Prior period comparative**
**Restricted funds**
Hospice at Home
Wellbeing and counselling
SystmOne implementation
Education provision
CJRS reclaim
Fixed asset fund
Equipment repairs
Other
**Total restricted funds**
**Unrestricted funds**
Designated funds:
Property fund
Wolfson Foundation
Legacy reserve
Retail premises Covid grants
Revaluation reserve
Total designated funds
General funds
**Total unrestricted funds**
**Total funds**|At 1 April
2021
£
(42)
7,513
-
-
-
17,131
-
400
25,002
2,460,784
50,000
368,927
-
47,003
2,926,714
1,552,910
4,479,624
4,504,626|Income
£
521,209
53,747
81,286
55,500
19,003
16,400
2,500
11,526
761,171
-
-
391,638
80,928
-
472,566
3,557,841
4,030,407
4,791,578|£
(558,976)
(53,236)
-
(15,704)
(19,003)
-
(13,245)
(11,821)
(671,985)
(62,372)
-
(274,000)
(80,928)
-
(417,300)
(2,939,972)
(3,357,272)
(4,029,257)
Expenditure|£
37,919
8,291
-
204
-
(15,606)
10,745
377
41,930
-
(50,000)
-
-
-
(50,000)
8,070
(41,930)
-
Transfers
between
funds|£
110
16,315
81,286
40,000
-
17,925
-
482
At 31 March
2022|
|---|---|---|---|---|---|
||||||156,118|
||||||2,398,412
-
486,565
-
47,003|
||||||2,931,980|
||||||2,178,849|
||||||5,110,829|
||||||5,266,947|
## **17. Operating lease commitments**
The charity had operating leases at the year end with total future minimum lease payments as follows:
|Amount falling due:
Within 1 year
Within 2 - 5 years
Over 5 years|**Land and**
**buildings**
**2023**
**£**
**398,823**
**1,335,413**
**605,267**
**2,339,503**|**Other**
**assets**
**2023**
**£**
**3,854**
**12,233**
**537**
**16,624**|Land and
buildings
2022
£
317,939
1,161,160
470,760
1,949,859|Other
assets
2022
£
6,223
6,262
-|
|---|---|---|---|---|
|||||12,485|
44
**Longfield Community Hospice Notes to the financial statements For the year ended 31 March 2023**
## **18. Contingent liability**
The National Lottery Board awarded £180,000 towards the construction of the existing building. As part of this grant a legal charge has been placed on the freehold property for a period of twenty years from final receipt, which was received in 2009. The charge will be exercised if the building is disposed of or has a significant change in use. The award represents 7.7% of the net book value of the property.
## **19. Related party transactions**
In addition to their time, trustees gave donations totalling £4,609 (2022: £8,422) to Longfield Hospice Care. There were no other related party transactions in the current or prior period.
45