2024-03-31-accounts

REGISTERED COMPANY NUMBER: 0167n55 (England and Wales) REGISTERED CHARITY NUMBER: 513400 Report of the Trustees and Financial Statements for the Year Ended 31 March 2024 for Wigan and Leigh Hospice Xeinaclin Audit Liniited Citygate Lonbyridgye Road Prestoii Lancashire PR2 5BQ

Wigan and Leigh Hospice Contents of the Flnancial Statements for the Year Ended 31 March 2024 Page Report of the Trustees I to 14 Report of the Independent Auditors 15 to 18 Statement of Financial Activities 19 Balance Sheet 20 Cash Flow Statement 21 Notes to the Cash Flow Statement 22 Notes to the Financial Statements 23 to 45 Detailed Statement of Financial Activities 46 to 47

Wigan and Leigh Hospice Report of the Trustees for the Year Ended 31 March 2023 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 01677155 (F.Tiglaiid and Wales) Registered Charity Number 513400 Registered office Kildare Street Hiiidley Wigaii Lancashire WN2 3HZ Trustees Dr S E Fisher P F Carroll P Payne D Wliittaker A Mortiiiier S Greenlialgli S Brutoii Dr S E Kenward JCLaw R l-larrison M Flart CP14opkiiison JD Gaiiiniack K Ainscough Chair Vice Chair & Honorary Treasurer {resignod 29.2.2024) {appoii)ted 30.10.2023) {appoiiited .30.11.2023) {appoiiited 30.11.2023) (appointed 24.4.2024) Executive Team J Carby V McLouglilin Dr A Murray C Cooke L KoriiLliusseii S Brooks Chief Executive Clinical Director Medical Director {eii)ployed by WWL NHS Foundation Trust from 01.7.19) Director of Biisine5s Devel(Ipmeiit DirL)Ctor of People iiiid Operations (resigiied 25.1.2024) DirLCtor of Pooplc and Operations (cTrPPOlllted 26.8.2024) Company Secretary C Cooke (appoiiited 09.05.23) Auditors Xeiiiailin Audit Limited Citygate, Longridge Rodd Preston Lancashire Bankers HSBC Baiik plc 21 The Grand Arcade Wigan Lancashire WNI IB PR2 5BQ Solicitors Platt & Fishwick Tlie Old Bank 47 King Street Wigan WNI 1DB Investment Managers Quilter Cheviot 4tli Floor, The Pinnacle 73 King Street Manchester M2 4NG Page I

Wlgan and Lelgh Hosplce Report of the Trustees for the Year Ended 31 March 2024 The trustees who are also dircctors of the charity for the purposes of the Companies Act 2006, present their report witli tlie fiiiancial statements ()f tlie charity foi. tlie year ended 31 March 2024. The trustees have adopted the provisions of Accouiiting and Reporting by Charitie5.' Statenient of Recommended Practice applicable to charitie5 preparing their accouiits in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (fRS 102) (effective l January 2019). Chair's Introduction This has been a challenging year For Wigan & Leigh Hospice. Like so many hospices, we have experienced significant financial challenges, compounded by the impact of the pandemic and cost of living crisis. At the start of the year, the Board of Trustees took the tough decision to set a budget with a doficit of £1 m, witli the inteiition tliat the fundiiig gap would be made up by the cliarity's liniited resorves. However, this decision was not taken lightly, and the trustees niadc it clear that changes would need to be made to bring the charity's fiiiances uiider control. Under tlie leadership of tlie F.xecutive Teain, everyoiie at the hospice pulled together to meet this challenge, lookiiig for iiew ways to geiierate income, as well as ways to save the hospice moi)ey. Tliis drive and comiiiitment to protect our liospice was iiispiratioiial to see and has meant tlie hospice lias seen botli an increase in income and a reduction in non-staffing costs as a result. As tlie year weiit on, we saw tlic deficit gradually reduce, altliougli it wasn't until a large legacy doiiation was rcccived in March 2024 tliat we reLl1isecl we would iio loiiger be flr ciiig a deficit duriiig this finaiicial year. I"his was Ilot only ali eiioriiious relief For us as a bo<ird of trustees, I kiiow it a150 meant a lot to our staff aiid voluiitL)ers, who put so much work into this aI)d for whom the hospice is such an important community resource. Tlie successes of thL yL.)c1r are to be colebratod, but this work is far from over, as some of the income which had IILlped us out of deficit du ring this f iiiaiicial yL)ar has coiiie froni sources such as logacy gifts, whicli are iiol cilwciys a5 predictable or sustaiiiable as soiiie of our otlier iiicome streains. But, wliile we are not out of tlie woods yet, we are looking to the future and this year we have developed a new hospice Strategy, which gives us all a clear visiot) for the future of the liospice and its services. Despite the challenges we and so many other liospices face, we iieed to continue to innovate, developing services whicli best meet the iieeds of the coiiiiiiunity we serve. Thi5 Strategy sets out tliat we will do just that, with a focu5 on beiiig Outstanding & Acce55ible - providing top quality service5 which are available to everyone in our community who needs them. However, our Outstandiiig & Accessible services are only possible if we are Strong & Sustainable - with the resources iii place to ensure we can continue to proviile tliem. And nono of what we do is possible without the people wlio make up Teani Hospice, wl)ich 15 why we also need our organisation to be Inclusive & Empoweriiig, attracting and retaining staff, volunteers and supporters, who make the aspirations of the hospice a reality. For us as a hospice, being Outstanding is about so much more than a Care Quality Commission status. It's about the reality of the services our patieiits aiid those important to them experience. The feedback we get every day is tliat our clinical staff are delivering exceptional services, whetlier it is delivered in one of our 14 hospice beds, in their own home or in our 52 linked Care and Residential homes. Page 2

Wlgan and Leigh Hosplce Report of the Trustees for the Year Ended 31 March 2024 This year we have also seen the expansion of the Wigan Healthier Partnership Integrated Specialist Palliative care Active Response (known as WHISPAR). This service provides aiiyone needing palliative care in Wigan witli a siiigle point of access to these services. A team made up of representatives from the Hospice, District Nurses aiid other providers, ii)eet daily to assess referrals anil determine the best package of care and support for each patient. This service lias beeii furtlier expanded tliis year, and is now providiiig these assessments seveii-days-per-week, ensuring patients cali be quickly a55e5sed aiid are giveii the care tliey need, when they iieed it. We have also received additional fundiiig to continue with the work our Wigan Borough Palliative End of Life Care Leariiiiig Hub is ilollig with our honieless coiiimunity in the Wigan Borough, ensuriiig people who are experienciiig homelessiiess have access to the palliative care service5 they iieLd. Life expectancies of people who have L'xporieiicecl homelessness are ofteii n)uch lower tl)an the general population and the l)ealth issues they experience cali ofteii bo complex. By working alongside agencies supporting l)omeless and vulnerably housed people iii the Wigan Borough, the team make it n)uch more likely palliative care needs are identified earlyi helping to ensure this community's needs are being met. So much of wliat we do at the hospice is about meeting the iieeds of each and every individual in our coniinunity. For some, tliese needs will be met with a stay oli our in-patieiit unit, for others we will provide support in their home and for others we'll ensure tlie people caring for them in their care setting have tlie skills to provide the support they need. am so proud of wl)at we are achieving as a hospice, but none of it IS POS5ible without the care and conimitnieiit of our stll ff, voluntcers <iiid supporters, who work tirelessly to eiisure tlie people of this borougli have access to outstaiiding palliative aiid eiid of life care, whenever they need it. Thiink you to everyoiie who has supported us tliis year. Best W151ies Dr Sheila Fisher Chair of Trustees Page 3

Wigan and Leigh Hospice Report of the Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Objectives and Aims The principal objectives of the charity duriiig the year under review were to promote the relief of suffering in terminal illness by providing direct patient care in inpatient and commuiiity settings and indirectly through the provision of advice, education and traiiiing to health and social care professionals. These objectives are achieved by the provisioii of the following services:_ Inpatient facilities Commuiiity Nurse Specialist toam 'F105pice iii your Honie, coniniunity teani Mecqical and Nurse-led outpatlLJnt cliiiics Wellbeing Services iiicludiiig cou115elliiig & complementary therapies Bereaveineiit support Wigaii Borougli Palliattve and End of Life Leariiiiig Hub 24-hour I'elepl)one Advice Line for primary and secondary care services WHISPAR Single Point of Access. rurtlier support is given to patients, their faniilies and carers in the areas of.. Pliysiotherapy Occupatioiial therapy SpL)ocli & Language tlierapy DiC￿titian The Inission, vision statenient and values of the14ospice as approved by the Board are as follows.. Mission Statement To proniote ii lid provide outstandiiig care, specialist support and information for people experiencing and affected by life-liniitiiig illiiess, dying and bereavemeiit. Vision Statement or everyoiie to liave the care, information & support they Iieed when facing or affected by a life-limiting illness. Hospice Values Conipassion, Accessibility, Respect, Excellence. Voluntary help The trustees are very grateful to all volunteers who have helped by staffing the shops, carrying out fundrai5iiig initiatives, working in the Hospice aiid various other activities. The public continue to be extreniely geiierous in continuing to support fundraising events and through donations made to the Hospice. The accounting treatmeiit of voluntiiry Iielp and donatioiis of gifts iii kind is set out oil page 23 in the accouiiting policies. It is estiniated tliat tlie value of voluntccr help lll the period was £828,000 (2023.. £769,000). Page 4

Wigan and Leigh Hospice Report of the Trustees for the Year Ended 31 March 2024 STRATEGIC REPORT Achievement and performance In 2023-24 Wigan & Leigh Hospice supported 1,338 patients (2022-23.. 1,200). The following has been achieved during the year: _ The hospice received 139 responses to its service user survey between April 2023 and March 2024. The outcomes were.. 0 98% responded Definitely" or T.ikely" they would recomniend the liospice to other people. 0 100% "Stroiibyly Agreed or Agreed" thLy wore treated in a sensitive way and with dignity. 0 94% Stroiigly Agreed or "Agreed tliat they were iiivolved enough in docision5 made. 0 94% Stroiigly AgreLd or Agreed tliat Ilie iiiforiiiation provided wa5 clear and helpful. 0 99% Strongly Agreed or Agreed that Ilie Staff were caring. Staff and voluiiteers from across the hospice liiive worked liard this year to find cost savings and generate additional income to briiig down the hospice's deficit. New bereavement support programmes are being offered, including a bereavement café, satellite hubs in libraries and coiiimuiiity centres and traii)iiig for staff oli liow to support children with bereavement. TIIL team is workii)g l)ard with Pilrtners iii the borougli to raise awareness of hospice services and iniprove palliative and end of life care to people livinbT iii a wide Vciriety of care settiiigs across tlie Wigaii Borougli. ThLJSLJ iiicludo care hoiiies, prisonb, lioinelessiie55 projects and more, The h05pice lias beeii working with tlie BBC to raise awai'eness of110spice care through tlieir 12 months witli Wigan & Leigh 14ospicL series oii BBC Nortli West "foiiight. Tliis collaboration work is improving awarenes5 of the work hospice5 do and the challeiiges the sector is currently facing. The EPaCCS care plaiiiiiiig tool is now being used for all referred patients, helping to ensure their care needs are effectively met. Staff (ire rocciviiig regular traiiiing in a raiige of areas, including.. evidence based practices, assessn)ent tools and com iiiunicatioii skills. Services provided to prisons and colleges are beiiig expanded, ensuring access to palliative and end of life care is universal across tlie borough. I'l)e liospice lias ititroduced "Freedom to Speak Up Guardians to ensure staff aiid volunteer5 are able to raise any coiicerns tliLy niay liave. For the first time, the Hospice has welcomed medical students from the newly established medical school at Edgehill University, providing work placements during their training. The placements have received positive feedback. The hospice's Learning Hub has established a satellite hub at Atherleigh Park Hospital, a specialist mental health unit. The team there is engaging well with thi5 training. The learniiig liub team are also working with the local drug and alcoliol team, to provide training to staff on palliative and end of life care. Tlii5 is particularly important for this community as the people accessing these services often don't Lngage with services when they need them. A nuniber of staff from acr055 tl)e hospice are taking pai't in apprenticeships, helping to develop their skills and progress in their career. This investment in staff is benefitting both clinical aiid non-clinical teams. Page 5

Wigan and Lelgh Hospice Report of the Trustees for the Year Ended 31 March 2024 The hospice's resilience-based Clinical Supervision Model is coiitinuing to be rolled out across clinical teanis. The hospice is expandiiig its trainiiig offer, rolling out advanced conimunication skills trainiiig to all health and social care staff across the borougli and delivering foundation level training for hospice staff, Wigan Healthier partnership Integrated Specialist Palliative care Active Response (WHISPAR) now includes Allied Health Professionals (AHP) team and continuing healthcare matrons, expaiiding the team and ensuring the right care From the right seTvices at the right time. Recruitiiieiit remains a challenge for clinical teams however, during this year five staff have benefitted from interiial proniotioiis, developiiig tlicir skills aiid iiicreasiiig moralL.i on the tean). Governance Framework As part of the review of the leadership of the hospice, a new governance framework has been developed to ensure tlie board is able to effectively oversee the overall directioii and goveriiance of the organisation. The Board meets a minimum of four times a year. Members of the Executive Team also attend the board meetings. The three comniittees, detailed below, are a key means for board governance, with four trustees as members and a quorun) of two trustees. Each committoo meets qU¢irtcrly, is chaired by a trustee and supported by meinbers of tlie Executlve Team aiid 11)aiiagers (75 required. I'l)e coinmittLJLJs report to tlie board by means of shared representation, sunimary and chairpei'son's reports. The purpose of tlie advisory groups is to impleinent the organisational strategic objectives and report to the coii)iiiittees. Tliey are attended by hospice staff and chaired by the relevant Executive Team meinber. Role and purpose of the committees Clinical Risk and Performance Committee To provide assuraiice that tlie hospice is enabled to identify and learn from the views of service users, patient safcty iiicidents, concerns, and complaints To provide assuraiice that tlie clinical teains implement up to date guidelines and alerts To provide assuraiice tliat clinical services evidence high quality, effective care To provide assurance that clinical services are effectively identifying and managing risks directly affecting patieiits To provide assurance that the clinical teams operate accordiiig to regulatory requirements Business Committee The Comii)ittee is responsible for ensuring there is due diligence over the Financial affairs of the hospice to support effective financial governaiice aiid conipliance The Coiiiniittce has authority on behalf of the board for all financial decisions except for those powers which state tliat the approval of the full boarcl is reciu ired. To provide assuraiice that the clepartiiiejits. within tlie business directorate operate according to regulatory requireiiieiits To review the aiinual budget including capital expeiiditure plan and make recommendations to the board - To recolnmend the staff a￿lUa1 pay award to the board To monitor and review actual financial performance against budget, highlighting any major variances to tlie board - To consider and authorise virements over £10,000 between budgets To coiisider and authorise requests for expenditure on any item over U0,000 and less than £50,000 not included in the approved capital budget To review and monitor the adequacy of hospice free reserves and other assets in the context of income and expenditure, service delivery aiid the hospice reserves policy Page 6

Wigan and Leigh Hospice Report of the Trustees for the Year Ended 31 March 2024 To provide assurances to the board that resources are beiiig deployed and managed optimally to deliver current and future service needs To review annually the reserves and investment policy and make recommendations to the board for their adoptton - To moiiitor and review the perforn)ance of the investmeiit portfolio To autliorise the investnieiit iii or sale of cash or equity-based investnients in line with the reserves and investiiiont policy - To review the Trustees Annual Report and Annual Financial Statements and make recommendation5 to the board for their adoption To review tIILJ aiinual auditors, letter, responses from mai)cigenieiit aiid proposed actions To iiiake recomii)eiidations to the board regii rdiiig tlie appoiiitiiieiit i)f auditors To approve1i05pice baiikinby arrangyemeiits anil oversee tlie process for the appoiiitment of new bankers To review and approve tho liospice fiiiancial policies as and when required to ensure effective financial governance Operations Committee To provide assur¢iiice of delivery on workforce strategic objective5 - To provide assuraiice of delivery on heillth and safety requirements - To provide assurance of information governance & digital strategic objectives - To provide assurance of delivery on premises development & mainteiiance Page 7

WSgan and Lelgh Hospice Report of the Trustees for the Year Ended 31 March 2024 STRATEGIC REPORT Financial review Income generation In 2023-24 Wigan & Leigh Hospice generated £3,477,987 (2022-23.. £2,651,008) thanks to the geneTOUS support of its donors. Tliis is ali iiicrease of £826,979 011 the previous year and came from donations, legacies, lottery and retail. Retail inconie has seeii a significant uplift during this financial year. Iti 2023-24 Wigan & Leigh Hospice'5 charity shops generiTrted £1,067,859 (2022-23: £880,314). This is thaiiks to the hard work of the volunteer-led shop toanis, supported by the retail staff. Doiiations from iiidividuals to the hospice Saw a sigiiificant ii)crease on the previous year £487,947 {2022-23.. £361,201) due to investment in the hospice's iiidividual gTiving functioii. Legacy donations have also been mucli higlier tliaii previous years, witli two very larbye legacy gifts briiiging total legacy iiicome to £661,483 (2022-23.. £325,740). However, it sliould be noted that legacy gifts arc oiic-off and an increase in incoine Kii tliis area is iiot iiecessarily sustaiiiable. Investment in the charity's fundraisiiig team l)as led to an increase in income from fundraising events and corporate doiiations, with £596,279 generated {2022-23.. £477,525). Tlie lottery has also shown a steady increase in income compared to tlie previous year. Income for 2023-24 was £664,259 (2022-23.. £606,208). Iii february 2024 plaiis were announced to increase the price per play on the lottery froim £1 to £2. This was the first increase in the 30 years the hospice has been running the lottery. The new price took effect in April 2024, $0 aiiy increased income as a result won't show until the 2024125 financial year. Charitiible iiicome generated a surplus of £2,423,747 (2022-23: £1,650,335) which is used to fund the costs of the FIospice. TIIIS is ati increase on tlie prior year. NHS Greater Ml¢ iichestor Integrated CarL providecl £2,606,166 iii fui)diiig in 2023-24 {2022-23.. £2,318,676). This iiicluded tlie fuiidingy of tlie Hospice in your Home 5ervicos, Hospice Nurse Specialist Team, four iIIP¢ltient uiiit beds and pharmacy cover, aloiig witl) fuiidiiig for the Wigan Borough Palliative and End of Life Trainin& Hub. Part year funding was also provided to increase the Wigan Healthier Partnership Integrated Specialist Palliative Care Active Response from a Five day to a seven day service. The Wrightingtoii Wigaii aiid Leigli Teacliiiig Hospitals NHS Foundation Trust (WWL) also provided £87,730 for two Hospice Nurse Specialist posts, who provide specialist liospice care to people in their own home or pl¢1ce of rosidence. All other liospice clinical service5 are reliaiit on charitable incon)e. The trustees are grateful for the support given by GM Integrated Care, WWL and Wigan Council and recogiiise the excelleiit workiiig relatlollship tliat exists betweeii the Hospice and these organi5atioiis. During the year, the Hospice's cash and investment balances have increased to £5,898,466 (2022-23.. £5,730,262). The total cost of ruiiiiing the h05pice in 2023-24 wa5 £6,420,731 (2022-23.. £5,951,420), an increase of 8%. The total income generated wa5 £6,401,279 (2022-23.. £5,265,836). Gain on investments was £148,301 (2022-23: Loss: £92,869). The net of the above resulted in a surplus of £128,849 (2022-23.. loss £778,453). The Hospice continues to strive to deliver its services. Page 8

Wigan and Lelgh Hospice Report of the Trustees for the Year Ended 31 March 2024 STRATEGIC REPORT The hospice relies on its reserves to enable it to continue its work. The level of reserves is constantly under review tlirough the Busiiiess Committee. At preseiit, the Hospice coiitiiiues to operate within its reserves policy which requires these to be maintained at a level that represents a range of between 6 and 12 months ruiiiiing costs. The Executive team in conjunction with the Board continue to monitor the financial situation closely to ensure the hospice is fully prepared for what lies aliead. The Board is committed to 'balanciiig the books, and avoilling large deficits so that the future of tlie Hospice is iiot put at risk. Ultimately tliis caii only come about througEI iiicreasing iiicome and/or reducing costs. The executive team coiitinues to hold regular meettngs with both the NHS Integrated Care System to advocate for additioiial support for the Hospice in terms of a Fair and sustaiiiable multi-year funding settleinent supplemented by additional service-specific contracts. Work also coiitiiiues through the Greater Manchester Hospice Provider Collaborative, a strategic alliance of seveii adult aiid two cliilclren's hospices in Greater Miiiicliester. The alliance einploy5 a project maiiager, who facilitates its ambition for improved collaboration and a conimon approach to iiegotiatioiis with NHS Greater Manchester Integrated Care. Page 9

Wigan and Lelgh Hosplce Report of the Trustees for the Year Ended 31 March 2024 STRATEGIC REPORT Financial review Reserves and investment policy Uiider tlie Meniorandum aiiil Articles of Assnciation, the cliarity has tlie power to make any investment that tlie Board of Trustoes sees fit. Howover, funds aro iiivested in line with the reserves aiid iiivestinent policy in order to produce reasonable income and capital appreciation over time. This is achieved by a spread of investments which includes predoniiiiantly cash-based deposits and a proportion of equity-based funds. The Hospice investment policy is that the proportion of invostmcnt funds and equitics that can be held at any oiie tinie should be iio mori than 25% anil tliat the general policy should remaiii oiie of a cautlOUS approach. 'I'lie eiiuity-based iiivestiilents arL held iii a Discretionary Portfolio nianaged by Quilter Cheviot Investment Management. The performance of this portfolio is reviewed by the Business Committee of the Board via half-yearly reports produced by Quilter Cheviot. The performance of these investments is benclimarked with wider market returns. The like-for-like investment fuiids, equities and gilts increased in value by £]57,478 (2022-23.. decrease of £84,631). Tlie trustees will eiideavour to maiiitaiii reserves at a level of between 6 and 12 months runniiig costs. The Board coiisidt)I's tliat this policy on reserves offers sonie protection to the Flospice from the variability and u11cL￿rtaI1ity of otlier iiiconiL) Streains, such as legyacy income. Iii tlie eveiit that reserves reduce to below the minin)um as stated above, it also provides time for the ordered restructure of services without putting the orgai)isation in jeopardy. The freely avciilable reserves of tl)e Flospicc incro<1se to £5,528,012 (2022-23.. £5,112,812) as detailed in Note 25 to tlie Accouiits equivaleiit to 9.5 inonths ruiiTiiiig costs. At the current level, the Board feel tliat they would be able to contiiiue the currei)t activities of the Hospice. The current approach of careful financial milll<igenieiit will be maintll 11)ed. As part OF our commitment to Inake allowance for tlie cost of planiiicl mainteiiaiice necessary to ensure the quality of our services is InaiiitcllllLd, tlie trustees liave designated funds froi)) free reserves. Ali analysis of the current positioii rogardiiigi desigiiatLd funds is as follow5.. Designated funds used in the current year.. Dilapidations and refurbishment fund £0 Designated funds for future years,. Dilapiclations anil refurbishnient fund £296,804 Page 10

Wlgan and Leigh Hosplce Report of the Trustees for the Year Ended 31 March 2024 STRATECIC REPORT Future plans WTgan & Leigh Iqospice coiitinuos to face sigiiificant financial challenges, like so many other liospices and healtlicare providers across the UK. Duriiig the 2023/24 fiiiancial year, good progress was niade towards overcoiiiing these clialleiige5, but there is Still a loii&Y way to go. The new hospice strategy demonstrates a coniniitment to building a Strong & Sustainable hospice, with the ability to withstand aiiy clialleiiges that come our way. Only by doing this will we be able to continue to provide outstanding hospice services to the people of Wigan & Leigh. The Board of Trustees and Executive Teani, witli the support of the wider hospice team, will be working to achieve the priorities set out iii the strategic plaii with strong dLpartmental plans that will focus on strengthening the hospice in every area - ensuring everyone in the Wigan Borough has access to outstanding palliative care. Strategic plan 2024-2029 Our vi5É01I'. For everyoiie to have tlie care, infoiinatioii & support they need when facing or affected by life-limiting illness. Our Inission.. To promote and provido outstanding care, specialist support and information for people expcrieiiciiig aiid affected by life-lin)itiiig illiioss, dying, and bereavenieiit. Our priorities.. Ou tstrfiiidiiiby & Accessible o Eiiable people witli a life-limitiiig illness across our communities to live and die well in the place they Feel most comfortablL o Eiiablo people Liffected by death and dying to access effective support when they need it. o Provide training, advice aiid support to iiidividuals aiid care settliigs on how to deliver outstanding palliative and eiid of life C11 re. o Empower our comii)unities to talk about death and plan for their future care needs. Strong and Sustainable o Secure the income we need to deliver and grow our services. o Develop our use of data, knowledge, aiid local insight to iniiovate and coiitinuously improve our services. o Ensure our orgatiisation is governed, led, aiid maiiaged effectively. o Provide higFh-quality facilities, Services and information. o Enibrace environmental sustaiiiability by using resources thougE)tfully. Inclusive and Empowering o Value the contributions of our staff, volunteers, supporters and partners, working together as one "Team E405pice" o Recruit aiid retain exceptional people aiid support them to excel together. o Embrace equality, diversity aiid inclu51011. o Work with our partliers, using our ki)owledge and expertise to make a differeiice locally, regionally and iiationally. o Empower our communities and those using our services, to have their say on the services we offer. Page 11

Wigan and Leigh Hospice Report of the Trustee5 for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning document The organisation is a charitable company, incorporated in England and Wales on 10 November 1982, limited by guaraiitee under clause 6 of its Memorandum of Association. The company has no share capital, being a Cotnpany limited by guaraiitee. Liability is liniited to £5 for each membey in the ovent of it being wound up. The number of members registered at 31 March 2024 is 57. The charitable con)pany is goveriied by its Memorandum and Articles of Association. The company was registered as a charity by the Charity Commissioiiers for all purposes on 8 January 1983 (certificate number 513400). Recruitment and appointment of Trustees Tlie Boiird of Tru5tee5 is iiiacle up of between seven and fifteen members. They are elected from members of the E-Iospice Association at its Aiinual Geiieral Meeting. One tliird of the trustees retire on a rolling basis after three years in office. These niembers are then eligible for re-election to the Board at the next Annual General Meeting. The Chairn)an is elected annually by the trustees at their first meeting following the Aniiual General Meeting. Recruiting and retcliiiiiig the riglit trustees is an important aspect of governing the HospicL. It is importaiit that the Bocird of Trustees lias a balaiice of people. witli a range uf 5ki115 and backbirou iicls who iifLJ able to coiitributL to tl)e goveriiaiice process. Organisational structure The Board of Trustees meets at least four tiiiics a year to ilirect and Inanage the governance of the Hospice. In additioii supplementary 'awii y days, are held to discuss tlie broader aspects of Hospice strategy. The trustLJes liave ultiniate respoiisibility for settlllgT the directioii of tlie Hospice aiid their role is to ensure tliat tlie F105pice is fiiiancially viable, well ruii and that it Ineets the needs for wliich it was set up. This work includes agreeiiig the Hospice strategy, service developments and finances. Day to day management is delogated by the Board to the meinbers of the executive team. The liospice has a strong governance structure underpiniiing this work and holding the executive team to account. The Board of Trustees considers current initiatives, service developments and strategic issues at its scheduled quarterly Board meetings. Coniprehensive written reports are provided by the executive team which are discussed and considered at the meetii)gs. The executive te<im consists of the Chief Executive, Clinical Director, Medical Director, Director of People and Operations aiicl Director of13usiiiess DeveLopnieAIt. Induction and training of new trustees New trustees receive a coiiipreliciisive induction to acquaint themselves Wlth the H05pice, its aims and objectives aiid its organisational structure. Hospice UK produce a gyuiile for iiew trustees and the Cliarity Coiiiini55ion produce a number of excellent clo)cu nieiits for iiew aiid existiiig trustecs includllig 'The esseiitial trustee, guide which explaiiis what is expected of trustees in respect of charity law and how effective governance is best achieved. New trustees are encouraged to meet members of staff withiii the organi5ation to gain a wider understanding of the work of the Hospice. The Chief Executive eiisures that all trustees are kept up to date with the wider issues arouiid liospice aiid eiid of life care through the circulation of key documents. All trustees are encouraged to sign up to the weekly oiiline Leader's Briefing from Hospice UK and to attend relevaiit tralliiiig courses as and wlieii these are felt appropriate. Key management remuneration Executive team remuneratioii is agreed by tlie Busiiiess Comniittee and widor Board in coiisultation witli the Chief Executive and by reference to the annual H05pice Rewards survey facilitated by Hospice UK together with data on salary levels for vacant posts advertised through the hospice iietwork. The Salaries currently beiiig paid are commensurate witli these roles iii similarly sized hospices. Page 12

Wigan and Leigh Hosplce Report of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Public benefit The trustees liave coiisidered the Charity Commission's guidance on public benefit and, in particular, the guidaiice oli the relief of those in iieed by reason of ill-health. The trustees believe this charity provides a public benefit as its priiicipal activity is to provide palliative and end of life care services which seek to enhance the quality of life of iiidividua15 living with a life limiting condition through the provision of in-patient, commuiiity and day therapy care and through education, training and support within the Hospice and to the wider health and social care economy. Fundraising standards and GDPR The HospicLJ maiiitaiiis hibyh ethical standards with regard to its fundraising activities and follows the guidance of the Fundraising Regulator and Gambling Commission. There is a robust complaints procedure in place which is publislied on the Hospice website and displayed in public areas throughout the Hospice. Any coniplaiiits received are thorouglily iiivestigyated following an established procedure which would result iii lessoiis lehrned being inipleii)ented whlbi'e appropriate aiid actloii taken following the Hospice discipliiiary action sliou Id tliis prove nocessary. The Hospice conducts regular reviews of its fundraising activities aiid has robust systems of liiio-iiiaiiagL)mcnt and 1( ccountability. Tlie Board caii confirm tliat tlie Hospice is fully compliant with the regulatioiis coiitained within the Geiieral Data Protection Regulation. A thorough review of all our activities has bLILlI) coiiducted ancl L?iih1c IICt'cl systenis introduceil via our fundraisiiisy ¢l(Itabase to ensure that we protect aiiy potential supporters froiii u iireasoiiable iiitrusioii or undue pressure. We have robust procedure5 in place to ensure that supporters who no longer wish to receive fundraising information froni us can opt out of soiiie or all paper aiid electronic communicatioii. Risk management The Hospice has a range of policies aiid procedures related to risk managenieiit. These are reviewed and updated as required. The Board Assurance Framework is updated and reviewed by the Executive Teain and Board oii a quilrterly basis. E4ach Advisory Group and Committee provides a summary of the key risks and associated actions to the board. All staff and appropriate volunteers are required to complete annual mandatory training covering health and safety issues such a5 fire safety, moving and handling, basic food hygiene, equality & diversity and infection control. Additional maiidatory training is provided specific to roles. Compliance with mandatory trainiiig is moiiitored closcly. Regular health and safety, cleaniiig and infection control audits are carried out. The Care Quality Conin)ission moiiitors the hospice aiid the Food Standards Ageiicy carry out regular inspections of the H05pice. TIIL CQC carried out its last inspectioii in 2016 at which thc Hospice received an 'Outstaiidiiig' rating. The CQC coiitiiiue to moiiitor the hospice using a mix of onsite and off-site tools and data, including regular meetings with the hospice. They concluded that an inspection of the hospice is not required. Page 13

Wigan and Leigh Hospice Report of the Trustees for the Year Ended 31 March 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued Company law requires the trustees to prepare financial statements for each finaiicial year which give a true and fair view of thLJ State of affairs of the charitable company and of the incoming resources and application of rosources, including the inconie and expenditure, of the charitable company for that period. In preparing those financial statetneiits, the trustees are required to select 5Ultable accounting policies and then apply them consistently; observe tlie methods and principles in the Charity SORI,; iiiake judgements and estimates that are reasonable and prudent,. prepare tlie financial statemeiits oIi the goiiig coiicern basis unless it is inappropriate to presume that the charitable conipaiiy will continuo iii business. The trustees are responsible for keeping proper accounting records whicli disclose with reasonable accuracy at any tinie tlie fiiiancial posltioii of the charitable coTnpaiiy and to enable them to eiisure that the financial statenients comply with the Companies Act 2006. They are also respoiisible for safeguarding the assets of the cliaritable company and lience for taking reasoncTrble steps for the preveiition aiid detection of fraud and otlier irregu larities. In so far as the trustees are aware.. there is iio relevant audit information of which the charitable company's auditors are unaware; and tlie trustees liave takeii all steps that they ought to have taken to make themselves aware of any relevant audit informatioii and to establish that tlie auditors are aware of that information. AUDITORS TIIL. auilitor5, Xeiiiadiii Audit Limited, will be proposed for re-appointment at the forthcoming Annual Gei)eral Meetiiig. Report of the trustees, incor company directors, on ......... orating a strategic report, approved by order of the board of trustees, as the Afy..:.&..*........... and signed on the board's behalf by.. P F Carroll - Trustee Page 14

Report of the Independent Auditors to the Members of Wigan and Leigh Hospice Opinion We have auditld the financial statements of Wigan and Leigh Hospice (the 'charitable company,) for the year ended 31 March 2024 which comprise the Statement of Fiiiancial Activities, the Balance Sheet, the Cash Flow Statement and notes to tho financial statonients, including a summary of significaiit accountiiig policies. I'he financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In OUT opinion the financial statements.. give a truo and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incomiiig resourcos and application of resources, including its income and expenditure, for tlie year then elided,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. aiid liave been prepared in accordance witli the requireiiieiits of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with liiternational Staiidards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilitlL)s under those staiidards are furtlier described in the Auditors, responsibilities for the audit of tIIL fiiiancial statements section of our report. We are independent of the cl)aritrible compciny in accordaiice witli tlie etliical requirenients that are rolevant to our audit of tlie finaiicial statemeiit5 in the UK, includiiig the FRC'S Etliical Standard, and we have fulfilled our other ethical responsibilities in accordance with tliese 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 lii auLlitiiig tlie fiiiancial statoiiiciits, we have concluded that the trustees, use OF the going concern basis of accountiiig in the preparation of the fiiiancial statenients is appropriate. BasL,d ori thL) work we liave performed, we hlc ve iiot ideiitified aiiy material uncertaiiitios relatiiig to eveiits or conditioiis tliat, iiidividually or collectively, iiiay cast sigiiificaiit doubt 011 the charitable conipany's ability to contiiiue 11 s a goiiig coiicern for a period of at least twelve Iiionths from when the fincliicial statemeiits are authorised for issue. Our responsibilities ancl the responsibilities of the trustees with respect to going concern are described in the relevant sectioiis of this report. Other inforination The trustees are responsible for the other information. I'he other iiiformation comprises the information included in the Annual Report, other thali the financial Statements and our Report of the Independent Auditors tliereon. Our opiiiion on the finaiicial statements does not cover the other information and, except to the extent othL>rwise explicitly stated iii our report, we do not express any form of assurance conclusion thereon. In connection with our audit of tlie fiiiancial stateinents, our responsibility is to read the other inforniation and, in doing 50, cojisider whether tlie other information is matertally incoiisistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be niaterially misstated. If we identify such material incoiisistencie5 or apparent niaterial misstatemeiits, we are required to determine whether this give5 rise to a material misstatement in the finaiicial statements themselves. If, based on the work we have performed, we concludo 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. Opinions 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 Report of the Trustees for the financial year for which the financial Statements are prepared is consistent with the fiiiancial statements,. and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 15

Report of the Independent Auditors to the Members of Wigan and Leigh Hospice Matters on which we are required to report by exception In the ligylit of the knowledge and understanding of tlie cliaritable company and its environment obtained in tlie course of the audit, we have not ideiitified niii terial misstatements in tlie Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinioii.. adequate accountiiig recorils have not been kept or returns adequate for our audit have not been received from braiiches Iiot visitod by us,. or the financial statements are not in agreement witli the accounting records and returns,. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received all the iiiforniation aiid explaiiations we require for our audit. Responsibilities of trustees As explained more fully iii the Statemoiit of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the fiiiancial statements and for being satisfied that they give a true and fair view, and for sucli internal control a5 the trustees deterniiiie is necessiiry to enable the preparation of fiiiancial statements that are free from material misstatenieiit, whether due to fraud or error. In prepariiig the finaiicial statements, the trustees are responsible for assessiiig the charitable company's ability to continuo as a going concorn, disclosiiig, as appliccible, niatters related to going concern and using tlie goiiig coiicern basis of accountiiig unless the trustee5 either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 16

Report of the Independent Auditors to the Members of Wigan and Leigh 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 a Report of the Independent Auditors that includes our opiiiion. Reasonable assuraiice is a high level of assurance, but is not a guaraiitee that an audit conducted in accordance witli 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 hggregate, they could rea501iably be expected to infiuence the econoliiic decisioiis of users taken on the basis of these finaiicial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: In ideiitifying aiid assessing risks of material misstatenient in rospect of irregularities, including fraud and non-conipli(Ince with laws aiid regulatioiis, ou r proceduros llicluded the following: We enquired of managenient and those cliarged with governaiice, which included obtaiiiing and reviewing supporting documentatioii, coiicerniiig the charity's policies and procedures relating to.. Ideiitifying, evaluatiiig, and coniplying with laws and regulation5 and whether they were aware of any instaiices of iion-coi))pliaiice,' Detoctiiig and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or 11 Ileged frciud,. The interiial coiitrols estll blished to niitigate risks related to fraud or non-compliaiice with laws and regulatiOllS. We iiispected tlie minutes of iiieetiiigs of tliose cliLifgyLd with governance. We obliliiied ali understaiiding of the leg7al aiiLI regulatory framework that the charity operates in, focusing on tli()SL laws aiid regulatioiis that had a iiiaterial effect oli the financial statements or that had a fuiidaiiieiital effect on thL) operatioiis of tlie charity froim our professional and sector experieiice. We coiiimuiiicated applicable laws and regFulic tioiis throughout the audit team and remaiiied alert to any iiidication5 of iioii-compliance tlirougliout tlic audit. We reviewL,d aiiy rL)ports made to rogulators. Wc rcviewed the fiiiaiicial statement disclosures and tested these to supporting documentation to assess coinpliiliice witli clpplicable laws and regulatioiis. We PL>rforiiied aiialytical procedures to ideiitify any unusual or unexpected relationships that may indicate risks of material inisstatement due to fraud. In addressinbT tlie risk of fraud tl)roubTh maiiagement override of controls, we tested the appropriateness of journal eiitrics and other adjustments, assL)ssed whetfiier the judgenients made in making accounting estiiiiatLS are indicative of a poteiitial bias aiid tested sisnificant transactioiis that are unusual or those outside the norn)al course of business. A further description of our responsibilities for the audit of the financial statements is located on the Fiiiaiicial Reporting Couiicil's website at www.frc.org.uk/auditorsrespon5ibilities. This description forms part of our Roport of the liidepLiideiit Auditors. Page 17

Report of the Independent Auditors to the Members of Wigan and Leigh Hosplce Use of our report This report is iiiade solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's inembers tliose matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyoiie other thali the charitable compai)y and the charitable company's members as a body, for our audit rk, for tliis report, or for the opiiiio we have formed. Mr Keith Roberts FCA (Seiiior Statutory Auditor) for and 011 bLhalf of Xeiiiadiii Audit Liniited Citygate LoiigTridge Road PTeston Llr Iicashire PR2 5BQ 38.10.24 Date:......... Page 18

Wigan and Leigh Hospice Statement of Flnanclal Activities for the Year Ended 31 March 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donats'oiis and legacies 1,149,590 1,149,590 686,961 Charitable activities Grants aiid Contracts for the provision of care 2,624,614 161,269 2,785,883 2,563,586 Other trading activities Investiiieiit income 2,328,962 136,844 2,328,962 136,844 1,964,663 50,626 Total 6,240,010 161,269 6,401,279 5,265,836 EXPENDITURE ON Raisiiig fuiids 1,054,805 1,054,805 1,001,289 Charitable activities Graiits and Contracts for the provision of carc 5,093,966 271,960 5,365,926 4,950,131 Total 6,148,771 271,960 6,420,731 5,951,420 Net gains/(losse5) on investments 148,301 148,301 92,869) NET INCOMW(EXPENDITURE) 239,540 (110,6911 128,849 <778,453) RECONCILIATION OF FUNDS Total funds brouglit forward 8,596,314 1,537,520 10,133,834 10,912,287 TOTAL FUNDS CARRIED FORWARD 8,835,854 1,426,829 10,262,683 10,133,834 The notes form part of these financial statements Page 19

Wigan and Leigh Hospice Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible a55ets Investiiients 15 16 3,011,038 1,423,537 1,356,078 4,367,116 1,423,537 4,572,169 1,266,059 4,434,575 1,356,078 5,790,653 5,838,228 CURRENT ASSETS Stocks Debtors Investments Cash at bank 17 18 19 1,021 443,499 2,508,765 1,891,851 1,021 443,499 2,508,765 1,966,164 1,110 184,505 757,749 3,706,454 74,313 4,845,136 74,313 4,919,449 4,649,818 CREDITORS Amounts falling due within one year 20 {443,857) (3,562) (447,419) (354,212) NET CURRENT ASSETS 4,401,279 70,751 4,472,030 4,295,606 TOTAL ASSETS LESS CURRENT LIABILITIES 8,835,854 1,426,829 10,262,683 10,133,834 NET ASSETS 8,835,854 1,426,829 10,262,683 10,133,834 FUNDS Unrestricted fuiids Restricted Funds 21 8,835,854 1,426,829 8,596,314 1,537,520 TOTAL FUNDS 10,262,683 10,133,834 The fiiiancial statements were approved by the Board of Trustees and authorised for issue on ..2.5.:!.Q..."..z.* . . and were signed on its behalf by: P F Carroll - Trustee The notes form part of these financial statement5 Page 20

Wigan and Leigh Hospice Cash Flow Statement for the Year Ended 31 March 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations (80,999) 896,771 Net cash {used in)/provided by operating activities (80,999) 896,771 Cash flows from investing activities Purcliase of taiigyible fixed assets Purcliase of fixed asset investments Salo of fixed rlsset investnients Movemeiit in fixed term cleposit accounts Interest received Dividonds received {22,942) (212,5221 203,345 (1,751,016) 98,465 25,379 (102,794) (501,612) 493,374 294,674 14,778 23,848 Net cash (used in)/provided by investing activities 11,659,291) 222,268 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period (1,740,290) 1,119,039 3,706,454 2,587,415 Cash and cash equivalents at the end of the reporting period 1,966,164 3,706,454 The notes form part of these financial statements Page 21

Wigan and Leigh Hosplce Notes to the Cash Flow Statement for the Year Ended 31 March Z024 RECONCILIATION OF NET INCOMF/{EXPENDITUIIE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges (Gaiii)/ losses oli investments Interest received Dividends received DecreasL) iii stocks (liicrease}/decrLiase in debtor5 Increase in creditors 128,849 (778,453) 227,995 1148,301) (98,4651 (25,379) 89 1258,994) 93,207 254,521 92,869 (14,778) (23,848) 3,125 1,294,771 68,564 Net cash (used invprovided by operations (80,999) 896,771 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31,3.24 Net cash Casli at bank 3,706,454 1,740,290) 1,966,164 3,706,454 1,740,290) 1,966,164 Liquid resources Deposits included in cash Current asset investments 757,749 1,751,016 2,508,765 757,749 1,751,016 2,508,765 Total 4,464,203 10,726 4,474,929 The notes form part of these f inancial statements Page 22

Wlgan and Leigh Hosplce Notes to the Financial Statements for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The finaiicial statenients of the charitable conipany, which is a public benefit entity under FRS 102, have been prepared in accordaiice with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Stateinent of Reconimeiided Practice applicable to charities prepariiig their accounts in accordaiico witli tlie Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102> (offoctive 1 January 2019),, Financial Reportiiig Standard 102 'The Financial Reporting Standard applicable in the UK aiid Republic of Ireland, and the Companies Act 2006. The fiiiancial statements have been prepared under the historical cost coiiveiition, with the exception of investments which are included at market value, as modified by tlie revaluation of certain assets. The fiiiancial statenients are presented in sterling wliich is the functional curreiicy of the charity and rouiided to the nearest £. Income All iiiconiing resources aro included in the Statement of Financial Activities (SOFA) when the charity is legally eiititlecl to tlie inconie after any performance coiiditioiis have been met, the aniount can be measured reli<ibly and it is probable tl)at the iiicome will be received. For donations to be recogiii5ed tlie cli¢irity will have been notified of the aniounts aiid the settlement date iii wi'lting. If tliere are coiiditioiis attacliLd to tlio ilonatioii ancl this requires a level of PLJrforniaiicL, bifore eiititlenieiit cali be obtiiiiied then iiicome is doforred uiitil those coiiditions are Fully met or the fulfilineiit of tliose conditioiis is witliiii tlie control of the charity il nd it is probable that tliey will be fulfillLd. Donilted facilities aiid doiiated professional services are recogI)ised in income at their fair value whL)n tlieir ecoiiomic beiiefit is probable, it can be measured reliably aiid the cl)<irity has coiitrol over thL ItLni. I,'air value is deteriiiiiiLd on tlie basis of the value of tIiL gift to the c111( rity. For exaniple the aniount tlie charity would be williiig to pay iii thc open market for such facilities and services. A corresponding amoulit is recognised in expenditure. No aniount 15 iiicluded it) tl)e fiiiancial statonioiit5 for volunteer time in line with the SORP (FRS 102). Furtlier detail is 8ivcii in thc Trustees, Aiiiiual Report. Where practicable, gifts in kind donated for distributioii to the beneficiaries of the charity are included in Stock and donatioiis in the fiiiaiicial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake sucli a valuatioii outweigh aiiy benefit5, then the fair value is recognised as a compoi)ent of doiiations when it is distributed and an equivaleiit amount recogiiisLd as charitablL expendil'ure. Gifts in kind donated for resale are iiicluded at fair value, being the expected proceed5 from sale less the expected costs of Sil le. Where estiniatiiig tlie fair value [5 practicablL) upon receipt it is recognised in stock aiid 'lnconie from other traLling activities,. Upon sale, the value of the stock is cliarged agic i115t 'Income from other trading activities, aiid the proceeds are recognised as 'liicome from otlieT traLling activities,. Where it is impracticablL to fair value the iteiiis due to the volume of low value items they are not recogiiised iii the finaiicial statenieiits uiitil they are sold. Thi5 income is recognised within 'Income from other trading activitie5'. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Page 23 continued...

Wlgan and Lelgh Hosplce Note5 to the Flnancial Statements- contlnued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Income Income from trading activities includes iiicoine earned from fundraising events and trading activities to raise fuiids for the cliarity. Income is received in excliange for supplying goods and services in order to raise funds and is recognised wheii eiititlenient has occurred. Income from government and other grants are recognised at fair value when the charity has entitlenieiit after any performance conditions have been met, it is probable that the income will be received and can be nieasured reliably. If entitlement is not met then these amounts are deferred. Investment income is earned through holdiiig assets for investment purposes such as shares and property. It iiicludes divideiid5, ii)terest and relit. Where it is not practicable to identify investment maiiageinent costs incurred witl)iii a sclieme witli reasonable accuracy the investment income is reported net of these costs. It is iiicluded when the amount can be measured reliably. Interest income is recogiiised using the effoctive interest niethod and dividend and rent income 15 recognised as the charity's riglit to receive payment is established. Expenditure Liabilities are recognised as expeiiditure as soon as there i5 a legal or constructive obligation committiiig tlie charity to that expeiiditure, it Is probable that a traiisfer of econoniic benefits will be required iii settleiiient and tlie aniount of the obligyatioii can be measured reliably. Exponditure is accoui)ted for on an accruals basis and has beeii cl1¢ ssified under headiiigs tliat aggregate all cost relclted to tlie category. Where costs caniiot be directly attributed to particular heaclinbrs they have beeii allocated to activities on a basi5 con51Stent with tl)e use of resources. Tangible fixed assets TaIigible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation aiid accuniulated iinpairiiieiit losses. Cost includes Costs directly attributable to makiiig the asset capable of opercltiiig as iiitended. DeprL)ciation is provided at the following annual rates in order to write off each asset over its estiii)atcd useful life. Freehold Property Short lea5eliold property Fixtures, fitting5 and equipment Grouiidworks Coiiiputer hardware and software Motor veliicles -211/(i on cost -2111(i on cost -12.51)/i> on cost -12.51)/i) on cost -2511111 on cost -25'/1) on reducing balance Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is calculated using the first-in, first-out formula. Taxation As a registered charity the company is not liable to corporatioii tax on its income. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 24 continued...

Wigan and Leigh Hospice Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Fund accounting Restricted funds can oiily be u5ecl for particular restrictecl purposes withiii the objects OF the charity. Restrictions arise wl)eii specified by the donor or when fuiids are raised for particular restricted purposes. Designated funds are unrestricted funds earmarked by the Board of I'rustees for particular purposes. further explanation of the nature and purpose of each fund is included in the notes to the financial stateiiieiits. Unless stated otherwise in the notes to the fiiiancial statements, income and expenditure is unrestricted. Investments Investmeiits are recognisod initially at fair value wliich is normally the transaction price excluding traiisaction costs. Subsequeiitly, they are measured at fair value witli clianges recognised in 'net gains / (Ios5es) oli investinents, in the SOFA if the sliares are publicly traded or their fair value can otherwise be measured reliably. Current asset inve5tmeiits are short term highly liquid iiivestments and are held at fair value. These include cash on deposit aiid cash equivaleiits with a maturity of less than one year. Hire purchase and leasing comniitments RLJnlals applicilble to leascs where substaiitially all of the beiiefits and risks of ownership remain with the lessor are charged agaiiist profits on a straight liiie basis over tlie period of the lease. Debtors and creditors receivable/ payable within one year Debtors aiid creditors with no st¢lted interest rate and receivable or payable within one year are recorded at traiisactioii price. Aiiy 1055e5 arising froiii iiiipairiiieiit arLJ recogiiised in L)XPLJncliturL. Employee benefits Wlien eniployees have rejidered service to the charity, short-term employee benefits to which the employees are entitled are recognised at tlie undiscouiited amount expected to be paid in exchajige for that service. The charity operates defined contribution and stakeholder pension plans for the benefit of its employees. Coiitributions are expensed as they become payable. Judgements and key sources of estimation uncertainty Estimates and judgomenLs are continually evaluated and are based on historical experience and other factors, iiicluding expectatioiis of future events that are believed to be reasonable under the circumstances. Financial Instruments The cliarity only has financial assets and financial liabilities of a kind that qualify a5 basic financial instruments. Page 25 continued...

Wigan and Leigh Hospice Notes to the Financial Statements - continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Going concern The fiiiancial statements liii ve beeii prepared on a going concern basis as the trustees believe that no material uncertaiiities exist. The trustees have considered the level of funds lield and the expected ILJVQI of income aiid expenditure for 12 moiiths from authorising these financial statements. The budgeted income aiid expeiiditure is sufficient with the level of reserves For the charity to continue as going concern. DONATIONS AND LEGACIES 2024 2023 Doiiations 487,947 661,483 160 361,201 325,740 20 Member's subscriptions 1,149,590 686,961 OTHER TRADING ACTIVITIES 2024 2023 Fundraising events Charity shops Lottery iiicoine Room hire 596,279 1,067,859 664,259 565 477,525 880,314 606,208 616 2,328,962 1,964,663 INVESTMENT INCOME 2024 2023 Reiits received Dividends Deposit account interest 13,000 25,379 98,465 12,000 23,848 14,778 136,844 50,626 Page 26 continued.

Wlgan and Lelgh Hosplce Notes to the Flnanclal Statements - continued for the Year Ended 31 March 2024 INCOME FROM CHARITABLE AcfivITIES 2024 2023 Activity Grants and Contracts for the provision of care Greater Manchester Intograted Care NHS Health Education EnLyland MI'EI. Grants and Colitracts For the provision fuiidiiig-restricted income of care Hospice in your Care Grants and Coiitracts for the provisioii Home of care Grants and Contracts for the provision of care Grants and Contracts for the provision of care 2,606,166 2,318,676 3,584 112,996 WWL 87,730 128,330 Other 91,987 2,785,883 2,563,586 Income from charitable activities was £2,785,883 {2023.. £2,563,586} of which £161,269 (2023.. £244,910) was attributable to restricted fuiicls ancl £2,624,614 {2023: £2,318,676} was attributable to uiirestricted funds. RAISING FUNDS Raising donations and legacies 2024 2023 ruiid raisingT costs SIIOP OPLratiiig costs Lol'l'ery opL)I'atioii costs 298,428 479,368 261,348 276,715 431,661 256,243 1,039,144 964,619 Included within fund raising costs are wages costs of £196,212 (2023- £142,545). Included withiii shop operating costs are wages costs of £209,017 (2023- £141,388). Included withiii lottery operation costs are wages cost5 of £42,251 {2023- £21,338). Other trading activities 2024 2023 Bad debts 21,061 Page 27 continued...

Wlgan and Lelgh Hospice Notes to the Flnancial Statements- continued for the Year Ended 31 March 2024 RAISING FUNDS - continued Investment management costs 2024 2023 Portfolio management 15,661 15,609 Aggregate amounts 1,054,805 1,001,289 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 81 Graiits cliid Coiitracts for the provisioii of care 5,365,926 DIRECT COSTS OF CHARITABLE AcfivITIES 2024 2023 Staff costs 'I"ravcl costs Insuraiice Rates, light aiicl lieat Telephoiie Postage, stationery & printing Lauiidry Suiidry oxpenses Medical supplies Cateriiig Cleaiiiiig Izepairs aiid reiiewals Recruitnient costs Bank charges Education and training Drugs costs Computer consumables & website Subscriptioiis aiid journiils Legal fees Auditor'5 reinuneration Development costs Molor expLiises Depreciatioii 4,108,443 37,124 61,954 88,231 22,589 57,629 8,787 36,474 67,n5 43,861 148,257 107,752 23,880 4,674 23,165 105,278 142,914 4,678 28,360 13,806 3,736,617 38,574 52,004 56,333 17,395 47,158 15,599 2,849 78,554 44,689 153,219 124,114 27,368 12,814 29,884 114,942 118,216 3,619 31,606 13,280 6,440 10,764 219,591 224,857 5,365,926 4,950,131 Page 28 continued...

Wigan and Leigh Hospice Note5 to the Financial Statements - continued for the Year Ended 31 March 2024 NET INCOMF/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting)'. 2024 2023 Deprociation - owned assets 227,995 254,521 io. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year elided 31 Marcli 2023. Trustees, expenses There were no trustee5' expenses paid for the year ended 31 March 2024 nor for the year ended 31 Marcli 2023. ii. STAFF COSTS 31.03.24 31.03.23 Wagies and salaries Social security costs Otlier peiision costs 3,856,714 344,199 355,010 3,435,558 300,588 305,742 4,555,923 4,041,888 The avL)rage montlily l)ead count was 111 staff (2023: 109 staffj and the average number of whole time equivalent eniployees during the period was as follows.. 31.03.24 72 31.03.23 73 Cliiiical services Support services InconiL geiieration Adiniiiistration 13 18 10 18 iii 109 Tlie number of employees who received total employee benefits of more than £60,000 per annum is as follows: 31.03.24 31.03.23 £60,001- £70,000 £70,001- £80,000 £80,001- £90.000 Page 29 continued.

Wigan and Leigh Hospice Notes to the Financi31 Statements- contlnued for the Year Ended 31 March 2024 ii. STAFF COSTS- continued The key management personnel of the charity during the year coniprised the trustees, the Chief Executive OFficer, the Clinical Director and tlie Director of Business Development. The employee benefits of key management personnel of the charKty was £259,517 (2023: £172,525). 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Doiiations and legacies 678,261 8,700 686,961 Charxtable activities Grants and Contracts for the provision of care 2,318,676 244,910 2,563,586 Other trading activities Investment income 1,964,663 50,626 1,964,663 50,626 Total 5,012,226 253,610 5,265,836 EXPENDITURE ON Raising funds 1,001,289 1,001,289 Charitable activities Graiits aiid Coiitracts for tlie provision of care 4,767,115 183,016 4,950,131 Total 5,768,404 183,016 5,951,420 Net gains/(losses) on investments 92,869) 92,869) NET INCOMF/(EXPENDITURE) (849,047) 70,594 (778,453) RECONCILIATION OF FUNDS Total funds brought forward 9,445,361 1,466,926 10,912,287 TOTAL FUNDS CARRIED FORWARD 8,596,314 1,537,520 10,133,834 Page 30 continued.

Wigan and Lelgh Hosplce Notes to the Financlal Statements- contlnued for the Year Ended 31 March 2024 13. SUPPORT COSTS Support costs incurred in the year in relation to charitable activKties were as follows: 31.3.24 31.3.23 Stilff costs Postage, stationery and Priiiting Teleplioiie Rates, light and heat Recruitment Cleaning Insuraiice Suiiil ries Repairs aiid maintenance Professional fees Audit fees 379,822 9,567 6,778 11,343 7,210 22,549 9,294 2,653 17,703 31,394 13,806 352,295 14,148 5,219 7,146 8,212 23,304 7,801 208 18,574 31,606 13,280 512,119 481,793 14. GOVERNANCE COSTS 31.3.24 31.3.23 Professional fees Audit fees 1,700 13,280 13,806 13,806 14,980 Page 31 continued...

Wigan and Leigh Hospice Notes to the Financial Statements - continued for the Year Ended 31 March 2024 15. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Short leasehold Motor vehicles Totals COST At 1 April 2023 Additioiis 678,261 5,514,789 2,249,434 22,942 68,024 8,510,508 22,942 At 31 March 2024 678,261 5,514,789 2,272,376 68,024 8,533,450 DEPRECIATION At l April 2023 Charge for year 111,257 13,565 1,818,423 112,924 1,945,569 100,272 63,090 1,234 3,938,339 227.995 At 31 March 2024 124,822 1,931,347 2,045,841 64,324 4,166,334 NET BOOK VALUE At 31 March 2024 553,439 3,583,442 226,535 3,700 4,367,116 At 31 March 2023 567,004 3,696,366 303,865 4,934 4,572,169 16. FIXED ASSET INVESTMENTS Llsted investments MARKET VALUE At l April 2023 Additioiis Disposals Revaluatioiis 1,266,059 212,522 (211,427) 156,383 At 31 March 2024 1,423,537 NET BOOK VALUE At 31 March 2024 1,423,537 At 31 March 2023 1,266,059 There were iio investment assets outside the UK. Cost or valuation at 31 March 2024 is represented by.. Llsted Investments Valuation in 2024 1,423,537 Page 32 continued...

Wigan and Leigh Hospice Notes to the Flnanclal Statements - continued for the Year Ended 31 March 2024 17. STOCKS 2024 2023 Stocks 1,021 I,iio 18. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Otlier debtors PrepaymLI)ts and accrued incotne 34,132 31,589 377,778 47,346 11,296 125,863 443,499 184,505 19. CURRENT ASSET INVESTMENTS 2024 2023 rixed Term Deposits 2,508,765 757,749 20. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Accrued expenses Otl)er creditors Deferred iiicome 155,366 128,848 89,788 73,417 145,440 95,838 48,897 64,037 447,419 354,212 Page 33 continued...

Wigan and Leigh Hosplce Notes to the Financial Statements- continued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 8,596,314 239,540 8,835,854 Restricted funds DOH Capital Grant Funding Buildiiig fuiid- ciiiiiexe Buildiiig Fuiid-inpatient unit Creative Arts Therapy Centre fund NHS England Capital Grant- Woodview Centre NFIS Eiiglaiid Capital Grant- Iiipatient Uiiit Macmillan 7 Day Service Project Aiiiberswood Garlleii Project H05Pltal Sclturday Eiund WL)Stfiild E-le1¢ Ith Edward Gosliii&T Fouiidation Wolf5011 Fouiidcltioii W G Edwards Charitable Fouiidation Morrisons r'ouiidatioii D'oyly C1( rtc Charitable Trust Beiits & Bongs Natioiial Lottery Ducliy of Lancaster Screwfix Foundation Skipton HeLlley Foundation Miiiichester Guardian Society Skelton Cliarity WHISPAR Single Point of Access 37,644 238,333 128,144 13,938 {1.694) (7,0431 (3,831) 1400> 35,950 231,290 124,313 13,538 405,450 (10,2001 395,250 525,000 20,975 1,365 1,000 7,693 2,387 8,248 2,231 9,592 2,138 1,550 6,481 1,500 2,077 1,200 2,250 3,200 900 (12,000) 513,000 20,975 911 750 6.469 1,790 6,185 2,231 7,673 2,138 1,240 6,481 1,250 1,662 1,000 1,875 3.200 750 1454> 1250> (1,2241 1597) (2,063) (1,919) 1310) 1250) 1415) 1200) 1375) {150) 107,024 7,200 (77,634) 19001 3,307 4,375 29,390 6,300 3.307 4,375 EG Trust Hospice Aid UK Screwfix The February Foundation- Child Bereavement Project 3536 3,536 1,537,520 110,691) 1,426,829 TOTAL FUNDS 10,133,834 128,849 10,262.683 Page 34 continued...

Wigan and Leigh Hosplce Notes to the Financial Statements - continued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS - eontinued Net inovement in funds, included in the above are as follows.. Incoming resources Resource5 expended Gains and 1055e5 Movement in funds Unrestricted funds General fund 6,240,010 (6,148,7n) 148,301 239,540 Restricted funds DOI-I Capital Grant Funding Building Fuiid- annexe Building Fuiid-iiipationt unit Creative Arts"fiierapy Ceiitre fund NE IS Eiiglaii¢l Capit11 l Graiit- Woodview Ceiitre NHS England Capital Grant- Inpatient Unit Aiiiberswood Garden Project Hospital Saturday fund Westfielil Flealth Edwaril Gosliiig Fou Iidation Wolfs01I Poui)dation Morrisoiis foundation Bents. & Bi)ngs Duchy of l.ancaster Screwfix f4oundation WWL Funding Skiptoii Fledley Found11 tion Skeltoii Clill rity NHS E-Prescribiiig Project WFIISPAR Single Point of Access (1,6941 (7,0431 (3,8311 (400) (1,694) (7,043) {3,831 } (4001 (10,200) {10,200) (12,000) (454) (2,250) (1,224) 1597) (2,063) (1,919) {3101 (2501 (415) (87,730) (200) (375) 1150) (5,562) {12,000) 1454) {250) (1,224) (597) (2,063) (1,919) (310) (250) (415) 2,000 87,730 (200> (3751 (150) 5,562 {77,634) {ioo) {900} (4731 (6251 (77,634) H05pice UK IG Trust Hospice Aid UK Screwfix The February Foundation- Child Bereavemejit Project Honieless Izole Fuiidii)g Edge Hill Placemeiit Masonic Charitable Foundation Eiiid Slater Charitable Trust Wigaii aiid Leigli Comniuiiity Charity loo {900) 3,307 4,375 3,780 5,000 3,536 7,384 18,900 24,177 600 2,500 3,536 (7,384) (18,900) (24,177) 1600) (2,500) 161,269 2n,960) 110,6911 TOTAL FUNDS 6.401.279 {6,420,731) 148.301 128.849 Page 35 continued...

Wigan and Leigh Hospice Notes to the Financial Statements- continued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds Gciicral fuLid 9,445,361 {849,047) 8,596,314 Restricted funds DOFI Capitc21 Grant fuiiiliiig NFIS l-lealth F.cluccltioii Ml)ET funding Buil¢liiig FuI)d- ai)nLJXL 13uildiiig Fund-iiipatieiit unit Creative Arts Therapy Ceiitre fund NHS Eiiglaiid Capital Grant- Woodview CentrL NFIS Etigland Capital Grant- Inpc1tient Unit Macn)illan 7 Day Service Project Amberswood Gardeii Project Hospital Saturclay Fuiid WLbtf ielil l~lealtli Edward Gosliiig Foundation Wolfson Foundation W G Edwards Cliaritable Fouiidation Morrisoiis Foundatioii D'oyly Cai'te Charitable Trust Beiits & Bongys Natioiial l.ottory Duchy of Lc1ncaster Screwfix Foundation Skipton Hodley Foundation Maiichester Guarclian Society Skelton Charity WHISPAR Single Point of Access (1,694) (255) (7,043) (3,831) (400) 37,644 255 245,376 131,975 14,338 238,333 128,144 13,938 415,650 (10,200) 405,450 537,000 20,975 1,819 1,250 8,917 2,984 10,311 2,231 11,511 2,138 1,860 6,481 1,750 2,492 1,400 2,625 3,200 1,050 (12,000) 525,000 20,975 1,365 1,000 7,693 2,387 8,248 2,231 9,592 2,138 1,550 6,481 1,500 2,077 1,200 2,250 3,200 900 (454) (250) {1,224} {597) (2,063) (1,919) (310) (250) (415) (200) (375) (150) 107,024 7,200 107,024 7,200 EG Trust 1,466,926 70,594 1,537,520 TOTAL FUNDS 10,912,287 778,453) 10,133,834 Page 36 continued...

Wlgan and Lelgh Hosplce Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as Follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds Geiieral fund 5,012,226 (5,768,404) (92,869) (849,047) Restricted funds DOH Capital Grant Funding NE-IS l-lealth Education MPET funding BuilLling Funcl- aiinexi Buililing Fuiid-iiipatient unit Creative Arts I'herapy Centre fund NHS England Capitcil Grant- Woodview Centre NHS England Capital Grant- Inpatient Unit Amberswood Gardeii Project Hospital Saturday E,"und Westfield Flealth Fdward Gosliiigy Foundation Wolf5011 r,oundation Morrisoiis F,oundation Betits & Bongs Ducliy of Lancaster Screwfix Foundation WWL fuiiding Skipton Hedley Foundation Skeltoii Cliarity WI4ISPAR Siiigle Point of Acces5 (1,694) (3,839) (7,043) <3,831) (400) {1,694) (255) (7,043) (3,831) (400) 3,584 (10,200) (10,200) (12,000) (454) (250) (1,224) (597) (2,063) (1,919) (310) (250) (415) (128,330) {200) (375) <150) (12,000) (454) (250) (1,224) (597) (2,063) (1,919) (310) (250) (415) 128,330 (200) (375) (150) 112,¢996 1,500 7,200 (5,972) (1,500) 107,024 Hospice UK EG Trust 7,200 253,610 183,016) 70,594 TOTAL FUNDS 5,265,836 778,453) Page 37 continued..-

Wigan and Leigh Hospice Notes to the Financial Statements - continued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS - continued A current year 12 moiiths and prior year 12 months coiiibined position is as follows.. Net movement in funds At 31.3.24 At 1.4.22 Unrestricted funds Geiieral fuiid 9,445,361 (609,507) 8,835,854 Restricted funds DOH Capital Graiit Fuiiding NHS Hcaltli Education MPET funding Buildiiig r,uiid- aiiiiexe Buildiiig Fu nd-inpatient unit Creative Arts Therapy Centre fund NI-IS England Capital Grant- Woodview Ceiitre NFIS Fiigland Capital GraTIt- Inpatieiit Uiiit Macmillaii 7 Day Service Project Amberswood Gardeii Project Hospit¢11 S1( turday I,'und WLlStfield Healtli Edwilrd Gosliiigy Foundation Wolfsoii fouiidats'on W G Ldwards Charitable Foundation Morrisoiis fouiidcltioii D'oyly C(]rte Cliaritable Trust Beiits & Boiigs N1( tioiial Lottery Ducliy of L¢iiicaster Screwfix Foundation Skipton Fledley Foundatton Maiicliester Guardian Society Skelton Charity WHISPAR Single Point of Access 39,338 255 245,376 131,975 14,338 (3,388) (255) (14,086) (7,662) (800) 35,950 231,290 124,313 13,538 415,650 (20,400) 395,250 537,000 20,975 1,819 1,250 8,917 2,984 10,311 2,231 11,511 2,138 1,860 6,481 1,750 2,492 1,400 2,625 3,200 1,050 (24,000) 513,000 20,975 911 750 6,469 1,790 6,185 2,231 {908) (500> (2,448> (1,194) (4,126) (3,838) 2,138 1,240 6,481 1,250 1.662 1,000 1,875 3,200 750 (620) (500) (830) (400) (750) (300) 29,390 6,300 3,307 4,375 29,390 6,300 3,307 4,375 EG Trust Hospice Aid UK Screwfix 'rhe February Foundatioii - Child Bereavement Project 3,536 3,536 1,466,926 40,097) 1,426,829 TOTAL FUNDS 10,262,683 Page 38 continued...

Wigan and Lelgh Hospice Notes to the Flnanclal Statements - contlnued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Gains and losses Movement in funds Unrestricted funds Geiieral fuiid 11,252,236 (11,917,175) 55,432 (609,507) Restricted funds DOFI Cilpltal Graiit Fuiidiiig NI-IS E lealth Lducation MPET funding Building fuiid- aniiexe Bu ildiiig Fund-inpatient unit Creative Arts Therapy Centre fund NHS Englaiid Capital Grant- Wooclview Centrl NEqS Liiglaiid Capital Grant- Inpatient Unit Amberswood Garden Project Hospital Saturday Fuiid Westfield I-lealtli Edward Goslinb Foundation Wolfsoii fouiiLlatioii Morrisons Foundation Bents & Bongs Duchy of Lancaster Screwfix fouiid¢ltion WWL I.uiiding Skipton HeLlley Fouiidatioii Skeltoii Chil rity NHS E-Prescribiiib7 Project WI-IISI)AR Single Point of Access (3,388) (3,839) 114,086) (7,662) (800) (3,388) {2551 (14,086) (7,662) (800) 3,584 (20,400) (20,400) (24,000) (908) (2,500) (2,448) (1,194) (4,126) 13,838) (620) (500) (830> (216,060) (400) (750) (300) <5,562) (24,000) (908) (500) (2,448) (1,194) (4,126) (3,838) (620) (500) (830) 2,000 216,060 (400) (750) (300) 5,562 112,996 1,600 7,200 3,780 5,000 (83,606) (1,600) (900) {473) (625) 29,390 Hospice UK EG Trust Hospice Aid UK Screwfix The February Foundation - Child Bereavement Project Hoineless Role Funding Edge l-Iill PlaceinL)nt Masonic Cliaritable Foundation Enid Slater Cliaritable Trust Wigan and Leigh Community Charity 6,300 3,307 4,375 3,536 7,384 18,900 24,177 600 2,500 3,536 (7,384) (18,900) 124,177) {600) 2,500) 414,879 454,976) 40,097) TOTAL FUNDS 11,667,115 12,372,151) 55,432 649,604) Page 39 continued...

Wigan and Leigh Hospice Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued Uiire5tricted fuiids hold iiicoming resources for the purpose of the charity, to be spent within its objects,. tEie balance at period end £8,835,854 (2023.. £8,596,314) represents the net assets of the fund. Restricted funds hold grants and other income given for specific purposes. The balance at the year end represents the net assets of the fund. Department of Health Capital Grant Funding - This 15 a contribution from the Department of Health under its prograiniiie to enhaiice the hospice eiivironment for patients and carers. Hospice in your Care Home This is a coiitribution froiii tlie Wigan & District Cancer Research Conimittee and Wigaii Couiicil to fuiid a pilot project oFFering ongoing practical advice and support in eiglit nursing lionies across the Borougli. NHS Healtli Education Fiigland Ml)FT funding- These are coiitributioiis from NHS Health Education Englaiid (MPET nioiiies) to fund trainiiig for staff iii Care Hoi))es and GP practices. Building Fund aniiexe This is a contribution from A5htoii, Leigh and Wigan PCT and The Big LottLry bu lid to assist with tlie build OF tlie iiew aT)l)LlXe. Buildiiig Fund Inpatient Unit and Creative Arts Therapy Centre Fund are contributions from the Departnient of Health for capital improvemeiits under the Digiiity in Care for Older People prograiiiine. NHS Englaiid Capital Grant Woodview Ceiitre capital costs This is a contribution from NHS Eiigland to eiiliaiice the hospice environmeiit for patients aiid carers. NHS England Capital Graiit Ii)patieiit Unit - This is a contribution from NHS England towards the capital costb. for thLJ jiipatieiit reFurbisl)iiient project. Macmillan 7 Day Service fund - Tliis is fuiidingy froni Macinillaii Cancer Care for a two year project iiivolviiigy Wriglitiiigtoii Wigaii & Leigh NHS Trust and the l-lospice to trial enhanced access to specialist medical and nursing support Ic t weekends and Bank Holidays in the community and acute settings. Amberswood Garden Project Fund This is funding from the National Lottery 'Awards for All, progranime for the creatioii of a secluded garden area and wildflower retreat within the Hospice grounds. Hospital Saturday Fund This is a coi)tribution from the Hospltal Saturday Fund to purchase 2 syriiige pumps for use on the Iii Patient Unit. Westfield Healtli This is a contribution froin Westfield Health to purchase 9 5yriiige pumps for use on the Iii Patient Untt. Edward Gosling Foundation This is a contribution From the Edward Gosling Foundation for the purchase of 7 mattresses For use on the In Patient Uiiit. Wolfson Foundation- Thi5 is a contribution froin the Wolfson Foundation to fund the installation of a caiiopy over the patients, entrance. W G Edwards Charitable Foundation This is a contribution from W G Edward5 Charitable Foundation For the installation of an Organic patio garden for use by the Oak Centre patients. Pa8e 40 continued...

Wigan and Leigh Hospice Notes to the Financlal Statements - continued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued Morrisons Foundation - This is a contributioii from Morrisons Foujidation to fund the refurbi51iment of our mortuary. D'oyly Carte Charitable I'rust- This is a contribution from D'oyly Carte Charitable Trust to fund the establisliment of Music and Art therapy groups in our Oak Centre. Bents & Bongs - Bents & Bongs awarded this grant to fund the purchase of ten nebulisers and two suction puii)p uiiits. BUPA - This graiit was received from BUPA UK f4oundation to help towards increased costs of PPE and cleaning equipment due to COVID-19. National Lottery - The National Lottery Community Fund awarded this graiit to install a patEi in the car park to improve the accessibility to tlie Hospice for pedestrians and those who use wheelchairs and bicycles. National Lottery - This is a contribution towards the purchase of a replacement Nurse Call System. Health Education England - Health Education England awarded this grant in regards to student placemcnts. Family Welfare Trust - This is a contribution from Family Welfare Trust to fund the purcliase of a suctioii pu ii)p. Screwfix Fouiidatioii - Thi5 is a contribution froni Screwfix Foundation to fund the refurbishment of the kitclien 011 tlie iii-patient uiiit. Garfield Weston This is a contribution from The Garfield Weston Foundation to help fund the Oak CeiitrL project. Oak Centre This graiit was received to cover the payment of eniployees who were seconded to Wigan Council for three month5. Ipc rund The Adult Social Care Infectlon Control Fund was issued by the Government to reduce the rate of traiismission of COVID-19 witliin and between care settings, in parh'cullc r by helping to reduce the iieed for staff movements between sites. WWL Funding- This grant was used to commission two £idditional Nurse Specialist posts, to enhance access to SPLcialist palliative care services at weekends and public liolidays. NHS England - This funding was awarded to allow the hospice to provide patient care and support the NHSE Covid19 response. Skipton Building Society - This is a coiitribution to the purchase of replacement bedside tables for the In Patient Uiiit bedrooins. The Skelton Charity - This is a contributioii to the purchase of replacement bedside tables for the In Patient Unit bedrooms. Page 41 continued...

Wigan and Leigh Hospice Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS - continued Duchy of Lanc(ISter Tliis is a contribution to the purchase of replacement bedside tables for the In Pationt Uiiit bedrooms. The FIedley Foundation Patient Unit. This grant was awarded to purchase a specialist lifting chair for the In Hospital Saturday Fund This grant was awarded to increase capacity and reduce delays in adniissions. The Manchester Guardiaii Society Charitable Trust- This grant was awarded to fund the purchase of a bariatric bed for the In Patient Unit. The Westfield Healtl) Cl)arity Trust - This grant was awarded to fund the purchase of a bariatric mattress for the In Patient Uiiit. Single Point of Accoss (SPOA) - This fundiiig was awarded from l-Iospice UK to develop and implement a single point OF access for palliative aiid end of life care patients. E-prescribing project - a total £50,000 graiit was issued by NHS Englaiid/lmprovement {NHSE/I) to be split between the 5 members of tl)e GM Hospices Group. The hospice therefore received £10,000 to fund tlie e-prescribing system which enables prescriptioiis to be issued digitally. WFIISPAR - this funding was awarded to support the WHISPAR (Wigan Healthier Partnership Iiitegrated Specialist Palliative Care Active RLspoiise) to streamline access to palliative care ancl provide oiie point of contact for patieiits. Tlie one off payment was received for the recruitmelit of Four healtlicare assistants for 12 months. 14ospice UK - this griint, a Wnlfson Foundation bursary, was awarded to fund the professional developnieiit of a Healtliccire pi'ofessioiial. EG Trust - this grant was awarded to partly Fund the purchase of a bariatric bed for the In Patient Unit, Masonic Charitable Trust - This is a contribution from the Masonic Chciritable Trust foundation for eiid i)f life patliway for homeless and vuliier¢lbly housed people. Enid Slater Charitable Trust- This is a contribution for bladeless or similar fans for IPU patients. Edge Hill University- This is funding for year 4 studeiit doctor placements. February Foundation for Child Bereavemeiit Services This is a contribution to develop the support WLH can offer to families and children affected by bereavement. Wigan and Leigli Community Charity- This is a grant received to cover the cost of membership of the Voluiitary CoLnniunity, Faitli and Social Enterprise. Hospice UK - This is a grant to cover the travel expeiise5 to the RBCS Project resilience event. Screwfix fouiidation This is a contribution to replace existing lighting with energy efficient LED uiiits, aloiig with PR sensors. Page 42 continued...

Wigan and Leigh Hospice Notes to the Flnancial Statements- contlnued for the Year Ended 31 March 2024 21. MOVEMENT IN FUNDS- continued Hospice UK This is a contribution to creating an end of life pathway for homeless and vulnerably housed people in the Wigaii Borougli. Homeless Role Funding This is homeless palliative care facilitator funding creating an end of life pathway for homeless aiid vulnerably housed people in the Wigan Borough. Hospital Saturday Fund Graiit- This is a contribution for Tecliner chairs. Hospice Aid - This is a contribution for the purchase of a bariatric bod and mattre5S. 22. CAPITAL COMMITMENTS During the year to 31 Marcli 2024 Wigan & Leigh Hospice have made an offer on a property in Atliertoii of £190,000, wliicli has been accepted. At tl)e date of signing the accounts the purchase lias not beeii completed. 23. RELATED PARTY DISCLOSURES There were iio related party transactions for tl)e year ended 31st March 2024 (2023.. £nil). 24. FINANCIAL INSTRUMENTS The carrying amounts of the Charity's financial instrunients are as follows: 31.3.24 31.3.23 Financial assets Measured at fair value througli income and expenditure.. Fixed asset listed investnients {note 16) 1,423,537 1,266,059 Debt instrumeiit5 measured at amortised cost.. -Trade debtors {noto 18) -other debtoi's (note 18) -Casli at baiik -Fixed torm deposits (iiote 19) 34,132 31,589 1,966,164 2,508,765 47,346 11,296 3,706,454 757,749 4,540,650 4,522,845 Financial liabilities Measured at amortised cost.. -Trade creditors {note 20) -Amounts owed to group undertakings (note 20) -Accrued expejises (note 20) -other creditors (note 20) 155,365 145,440 128,848 89,788 95,838 48,897 374,001 290,175 Page 43 continued..

Wigan and Lelgh Hosplce Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 25. ANALYSIS OF RESERVES 31.3.24 31.3.23 Total reserves Less.. Restricted funds Designated funds Uiirestricted tangible fixed assets 10,262,683 10,133,834 <1,426,829) (296,804) 3,011,038) (1,537,520) {296,804) 3,186,698) rreely available reserves 5,528,012 5,112,812 26. DESIGNATED FUNDS The followiiig desigiiated funds have been set aside out of unrestricted funds by the directors for specific purposes.. Balance at Now 1.4.23 Designatioiis Balance at 31.3.24 Utiliscd/ released Dilapidatioii aiid reEurbislinieiit 296,804 296,804 296,804 296,804 27. PENSION COSTS The company made contribution5 to defined contribution pension schemes during the year. The contributi0115 for the year, charged to tlio Statements of l-iiiancial Activities were £355,010 (2023.. £305,742). At 31/3/2024 £30,272.91 was outstanding (2023 - £iiil). 28. OPERATING LEASES Total future mininium lease payments under non-caijcellable operating leases are as follows.. 31.03.24 31.03.23 Not later than one year 121,026 114,480 Page 44 continued...

Wigan and Leigh Hosplce Notes to the Financial Statements - continued for the Year Ended 31 March 2024 29. LEGAL STATUS OF THE CHARITY Wigan & Leigh Hospice is a company limited by guarantee in England and has no share capital. The liability of each iiieTnber in the event of wiiiding up is limited to £5. The address of tlie registered office is given in the cliarity iiiformatioii on page l of these financial statements. 30. CONTINGENT ASSET Wigan & Leigh Hospice have been informed of a legacy due to them from the estate of Mr Frederick Wynne. At the year end the property iii the estate has not been sold and the amount of the legacy is unkiiowii. Page 45

Wigan and Leigh Hospice Detailed Statement of Financial Actlvities for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Legacios Meiiiber'5 subscriptions 487,947 661,483 160 361,201 325,740 20 1,149,590 686,961 Other trading activities Funclrciising events Clia rity slic)ps Lottery iiicome Rooni l)ire .596.279 1,067,859 664,259 565 477,525 880,314 606,208 616 2,328,962 1,964,663 Investment income Rents I'eceived Diviclends Deposit accouiit interest 13,000 25,379 98,465 12,000 23,848 14,778 136,844 50,626 Charitable activities Greater Maiiche5ter IntegratLd Care NI4S Flealth Iilucation F.iigland MPET fuiicl iiig-rL)strictL,d iiicoiiie Hospice iii your Cai'o l-Ioine WWL Otlier 2,606,166 2,318,676 3,584 112,996 128,330 87,730 91,987 2,785,883 2,563,586 Total incoming resources 6,401,279 5,265,836 EXPENDITURE Raising donations and legacies Fund raising costs Shop operating costs Lottery operation costs 298,428 479,368 261,348 276,715 431,661 256,243 1,039,144 964,619 Other trading activities Bad debts 21,061 This page does not form part of the statutory financial statements Page 46

Wlgan and Leigh Hospice Detailed Statement of Flnanclal Actlvitles for the Year Ended 31 March 2024 2024 2023 Other trading activities Investment management costs Portfolio maiiagenient 15,661 15,609 Charitable activities Staff costs Travel costs Insurance Rates, light and heat TelLphoiie P05tage, statioiiery & printing Laundry SuiiLlry expenses Medical supplies Cateriiig Cleaning l<epairs and renewals Recruitiiient costs Baiik cliarges Education and training Drubys cosLs Coiiiputer consum¢ibles & wcbsite Subscriptioiis and journals Leg(21 fees Auditor's remuneratioii Development costs Motor expLillsLJS Depreciatioii of tangible Fixed assets 4,108,443 37,124 61,954 88,231 22,589 57,629 8,787 36,474 67,715 43.861 148,257 107,752 23,880 4,674 23,165 105,278 142,914 4,678 28,360 13,806 3,736,617 38,574 52,004 56,333 17,395 47,158 15,599 2,849 78,554 44,689 153,219 124,114 27,368 12,814 29,884 114,942 118,216 3,619 31,606 13,280 6,440 10,764 219,591 224,857 5,365,926 4,950,131 Total resources expended 6,420,731 5,951,420 Net expenditure before gains and losses (19,452) (685,584) Realised recognised gains and losses Realised gains/ (losses) on fixed asset investments 148,301 92,869) Net income/(expenditurel 128,849 77.8,453) This page does not form part of the statutory financial statements Page 47