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