OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Registered Charity Number: 518905 Company Number: 02121179

North Yorkshire Hospice Care (A Company Limited by Guarantee)

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Trustees’ Report and Financial Statements for the year ended 31 March 2023

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Contents

Page Charity Information ............................................................................................1 Statement from Chair of Trustees .........................................................................2 Report of the Trustees .........................................................................................3 Independent Auditor’s Report ............................................................................. 12 Statement of Financial Activities ......................................................................... 16 Balance Sheet .................................................................................................. 17 Statement of Cash Flows ................................................................................... 18 Notes to the Financial Statements ....................................................................... 19

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Charity Information

Trustees Lesley Bers Colin Tweedie Joanne Crewe Karen Wheeldon Victoria Ashley Mark Robinson Catherine Walters Andrew Wilson Peter Gibson MP Darryn Hedges Dr Hilary Enevoldsen Jon Park Professor Brendan Gough

(resigned 2 February 2023)

(resigned 8 June 2022)

Company Secretary Mr A Collins, OBE

Registered charity number 518905

Company number 02121179

Principal and registered office Saint Michael’s Hospice Crimple House Hornbeam Park Avenue Harrogate HG2 8NA

Auditor Saffery LLP Mitre House North Park Road Harrogate HG1 5RX

Bankers Barclays 25 James Street Harrogate HG1 1QX

Lloyds TSB Commercial 2[nd] Floor, Skinnergate Darlington DL3 7ND Virgin Money 46 High Street Stockton on Tees TS18 1SB

Solicitors Raworths LLP 89 Station Parade Harrogate HG1 1HF

1

DocuSign Envelope ID: ADA4EDC2-959B-4D1D-9775-F22F75480255

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Statement from Chair of Trustees for the year ended 31 March 2023

During and following Covid we reported that the challenges of that time would not define us – we would be defined instead by our response to those challenges. The year in view for North Yorkshire Hospice Care has presented us with many challenges both related and unrelated to Covid; workforce shortages, a cost-of-living crisis, energy price increases, our healthcare partner NHS unable to cope with demand and a significantly increasing mental health need. Once again, we are delighted to report on our response to these challenges. We have continued to develop our Wellbeing Network providing facilitated peer support groups and pre bereavement support for individuals with a terminal diagnosis and a specialist breathlessness clinic. We have continued with our community-based service provision for those at the end of life across Hambleton, Richmondshire, Harrogate and District with an 11% increase in beneficiaries. We have also continued with the development of an Advanced Care Planning service and a palliative and end of life care service specifically aimed at those who are homeless.

We have continued to increase our telephone and face to face based support for those facing grief, loss, anxiety, and mental health problems. We have been proactively delivering resilience support to frontline emergency services throughout the UK. We have developed specialist emotional wellbeing support services; for bereavement through suicide, those affected through the death of a UK Police Officer who has died in the line of duty and specialist support for those affected by gambling addiction. At the time of writing, we are on track for opening our new Hospice in Thirsk, Herriot Hospice@The Lambert. This will include a six bedded inpatient unit, a community hub, a new bereavement suite and a new base from which our community services will be co-ordinated. These are demanding times, and they are also exciting times during which we are able to ensure our services reach more people and reduce unmet need.

All of this, of course, is happening as we continue with our established services; our ten bedded inpatient unit at Saint Michaels, the specialist support service for those living with Motor Neurone Disease, Just B Bereavement Support services for adults, children and young people, mental health support for adults, emotional wellbeing support in schools throughout our area and a full clinical support service for those living with Lymphoedema. Financially we have struggled with drops in voluntary income and real terms statutory funding not keeping pace with inflationary pressures. Despite this we have ensured that our services and growth can be sustained into the future.

As we look back and look ahead, we find ourselves repeating last year’s words as an organisation shaped and owned by local people. We believe we continue to be courageous and ambitious. Our response to the rapidly changing landscape continues to rely on adaptability as one of our greatest strengths. We would also like to take this opportunity to pay tribute, not only to the dedication of our staff, but also to our incredible volunteers working in every area of our Hospice life. We are driven by, motivated by, and indebted to your wonderful commitment and support – thank you.

Darryn Hedges Colin Tweedie Chair of Finance Committee Joint Chair of Trustees

2

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2023

The Board of Trustees presents its Report and the audited financial statements for the year ended 31 March 2023 which are also prepared to meet the requirements for a directors’ and strategic report for Companies Act 2006 purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Administrative details

The Charity Information page forms part of this report.

The name of the charity is North Yorkshire Hospice Care which operates under the names of Saint Michael’s Hospice, Saint Michael’s, Just’B’ and Talking Spaces and Herriot Hospice Homecare. The charity was established as a company limited by guarantee and incorporated on 8 April 1987 (company number 02121179) and registered with the Charity Commission (registered number 518905) on 22 June 1987.

Members of the Board of Trustees

The Members of the Board of Trustees who served during the year and up to the date of this report were:

Joint Chairs of Trustees: Joanne Crewe Colin Tweedie

Trustees: Karen Wheeldon Victoria Ashley (resigned 2 February 2023) Mark Robinson Catherine Walters Andrew Wilson (resigned 8 June 2022) Peter Gibson MP Darryn Hedges Dr Hilary Enevoldsen Professor Brendan Gough Lesley Bers Jon Park

By agreement with the Board, meetings of Trustees were also attended by Tony Collins (Chief Executive).

The Trustees constitute Directors of the Charitable Company for the purposes of the Companies Act 2006. None of the Trustees had an interest in any of the charity’s contracts either during or at the end of the financial year.

Structure, governance and management

The maximum term of service for some Trustees exceeds the 9 years recommended by the Charity Governance Code. However, the Board of Trustees have agreed that a longer maximum term of service is more appropriate for a local service delivery charity like the Hospice and enables it to achieve the optimum balance of skills and experience on the Board.

3

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Report of the Trustees for the year ended 31 March 2023

Status of the Company

The governing documents of the company are its Memorandum and Articles of Association. The company is a Registered Charity without share capital. The liability of members, in the event of winding up, is limited by guarantee in an amount not exceeding £1 per member.

New Trustees are recruited from members of the public with an expressed interest in the organisation. Recruitment of Trustees is tailored to ensure that the Board has a broad spread of relevant skills and knowledge and is carried out following a full recruitment procedure including panel-based interviews. Trustees’ terms of reference and terms of service have been produced and adopted by the Board.

Trustees are given a detailed brief of the organisation and their duties and responsibilities before they take up their role and once appointed go through a comprehensive induction programme which includes a briefing from the members of the Leadership Team. A Statement of Duties and Responsibilities is signed up to by all Trustees.

Organisation

The Board of Trustees meets at least 6 times per year and provides the overall strategic guidance and direction for the organisation and ensures that the highest standards of governance are maintained throughout all aspects of the organisation. The Board of Trustees approves the Organisational Strategy and the ensuing annual budgets and reviews and approves all policies and procedures, as well as monitoring ongoing performance against strategy and budget.

Operational management and leadership of the organisation is delegated to the Chief Executive who works with the Leadership Team. The Board of Trustees has five sub groups: Finance, Human Resources, Strategy Achievement, Clinical Governance and Client Services Governance. These groups work closely with the Chief Executive to ensure detailed review and effective governance.

Senior management and remuneration policy

The Chief Executive of North Yorkshire Hospice Care is Tony Collins. Management of the organisation, including responsibility for implementation of the agreed strategy within agreed budgets, is led by Tony and shared with a Leadership Team.

In line with the Pay Policy of North Yorkshire Hospice Care, remuneration levels relating to any member of the Leadership Team will be considered by the HR Trustee Group who will co-opt other Trustees to the group for this matter as deemed necessary.

The remuneration of the Chief Executive will be reviewed by a remuneration committee constituted from the chairs of the Trustee Finance Group, the Trustees Clinical Governance Group, the Trustee Strategy Achievement Group, the Trustees Client Services Governance Group and the Trustee HR Group as well as the Chair(s) of the Board of Trustees.

Connected organisations

The trading arm of North Yorkshire Hospice Care is HDHC Enterprises Limited, an independent company whose annual report and accounts are produced separately. Further information is provided in note 15.

Objectives and activities

Charitable objectives

The Charity’s objects are specifically restricted to promote the relief of sickness and mental health and promote wellbeing by such means as the Trustees shall from time to time think fit.

4

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2023

Charitable aims

North Yorkshire Hospice Care is a charity that exists to ensure people affected by terminal illnesses get the high quality end of life care they want, need and deserve. Since 1987 we have developed the specialist skills and local knowledge to promote and provide hospice care of the highest standard. North Yorkshire Hospice Care also exists to ensure that adults, children and young people affected by bereavement and adverse mental health receive high quality support.

North Yorkshire Hospice Care is committed to:

North Yorkshire Hospice Care’s vision is of a community where everyone gets the care they need to live their last years, months and days with respect and dignity. We believe personalised support should be available regardless of the illness a person is living with or the place from which they are receiving care. It is also our vision that everyone gets the support they need to help them with bereavement and adverse mental health.

As an organisation, North Yorkshire Hospice Care is driven, caring and responsive. As people, North Yorkshire Hospice Care is inclusive, honest, passionate and innovative.

All of North Yorkshire Hospice Care’s services are free at the point of use and continue to be available thanks to the generosity of the communities we serve. The people of Harrogate, Knaresborough, Ripon, Wetherby, Pateley Bridge and the surrounding areas established Saint Michael’s Hospice and the people of Thirsk, Northallerton, Richmond and surrounding areas established Herriot Hospice Homecare. We remain answerable to these people today.

Strategic Report

Achievements and performance

Review of activities and the Public Benefit

We have referred to the guidance given in the Charity Commission’s general guidance on public benefit when reviewing our aims, objectives and current activities and also in planning our future activities. There has been highly significant service development during the reporting period. At the end of the financial reporting period North Yorkshire Hospice Care was providing the following services to benefit the public:

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2022

Our Volunteers

North Yorkshire Hospice Care continues to be grateful for the enormous contribution made by volunteers throughout all aspects of hospice services. Our commitment to the recruitment, training and effective deployment of our volunteers remains strong and we are delighted that at the end of the reporting period the number of registered volunteers stood at nearly 600.

Financial review

Income and expenditure summary 2023 2022 Change
£000 £000 £000
Cost of hospice services (5,389) (4,405) (984)
Hospice services funding received 2,331 1,704 627
Net cost of charitable activities (3,058) (2,701) (357)
Net contribution from voluntary sources (net of
expenditure) 2,147 3,372 (1,225)
Other income 105 277 (172)
Total (deficit)/surplus (806) 948 (1,754)

The Charity incurred a deficit for the year of £806k compared to a surplus of £948k in the previous year. The prior year figure included significant one-off Covid support funding.

Net contribution from voluntary sources 2023 2022 Change
£000 £000 £000
Legacies 513 587 (74)
Lottery 94 128 (34)
Shops 326 281 45
Fundraising and donations 2,095 3,204 (1,109)
3,028 4,200 (1,172)
Cost of fund raising and publicity (881) (828) (53)
Net contribution 2,147 3,372 (1,225)

Legacy income decreased by £74k compared to the previous year. Legacy income remains difficult to predict therefore the Trustees adopt a prudent policy in setting forecasts of income and expenditure which include legacies.

The net contribution received from fundraising, donations and grants was £2,147k, a decrease of £1,225k from the previous year. The prior year figure included significant one-off Covid support funding.

7

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2023

Liquidity and financial strength 2023 2022 Change
£000 £000 £000
Cash flow
Operating inflow/(outflow) 403 (309) 712
Capital expenditure net of proceeds from disposals (465) (174) (291)
Investment income 17 13 4
Financing (18) (17) (1)
Net cash (outflow) (63) (487) 424
Year end cash at bank 1,213 1,276 (63)
Reserves
Unrestricted funds 4,174 5,563 (1,389)
Restricted funds 1,602 1,019 583
Total 5,776 6,582 (806)

– Reserves policy Solvency Free ratio

North Yorkshire Hospice Care’s finances are managed robustly and transparently with income and expenditure closely monitored against pre-agreed annual budgets. The Board of Trustees has established a policy having regard to the volatility of income streams and having regard to those funds not committed or invested in tangible fixed assets.

The Board of Trustees considers that the Charity should have reserves of between 20% and 50% of expenditure. The Trustees consider that reserves at this level would enable the Charity to continue its current activities in the event of a significant drop in funding whilst alternative sources of funding and activities were considered. Free reserves are calculated as Unrestricted Current assets less Unrestricted Current Liabilities and capital commitments and stood at £1,666k at 31 March 2023 (2022: £2,790k), which is within the above range. The unrestricted reserves currently invested in tangible fixed assets are not included in this calculation. Lottery costs and depreciation are excluded from expenditure for the purposes of this calculation.

8

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2023

The level of reserves is reviewed on a continuous basis. The budget for each year will be set including the level of reserves in the calculations and will aim to ensure that North Yorkshire Hospice Care’s financial management is in compliance with this policy.

Investment policy

North Yorkshire Hospice Care does not currently have any investments

From time to time, equity based shares are donated and these are retained either according to the wishes of the donor, or until such time as it is judged prudent to convert them into cash based savings.

Future plans

We are now at the half way point of the current strategy. We are following a number of ageed workplans all linked to the driving strategic aspirations, which are;

Fundraising activities

North Yorkshire Hospice Care’s fundraising team incorporates many fundraising initiatives including but not limited to; In Memory, Community, Corporate, third party and bespoke events, Regular/Individual giving, collection boxes, as well as Saint Michael’s Community Lottery.

How we deliver the fundraising initiatives varies but would usually include face to face, telephone, written communication. Other methods could include cold calling but any approach made is in line with relevant legislation and guidelines.

North Yorkshire Hospice Care is registered with the Fundraising Regulator and fundraising is overseen by the Chief Executive. North Yorkshire Hospice Care is also registered with the Gambling Commission ensuring all lotteries and raffle activity is in line with regulatory guidelines.

All persons acting on behalf of North Yorkshire Hospice Care within a fundraising role do so in accordance with North Yorkshire Hospice Care’s policies and procedures. Any third party fundraisers raising funds on North Yorkshire Hospice Care’s behalf are monitored by the staff team and work in line with North Yorkshire Hospice Care’s policies. For any professional fundraisers a signed agreement would be completed and the relationship monitored throughout via regular review.

North Yorkshire Hospice Care’s fundraising team works in line with North Yorkshire Hospice Care’s policies on protecting vulnerable people and pays particularly close attention to the guidelines produced by the Fundraising Regulator and IOF regarding soliciting donations. For public facing fundraising activity, such as lottery canvassing the team adhere to a code of conduct and work in line with guidelines and rules set out by the Fundraising Regulator. The team also work in line with the ‘Fundraising with vulnerable people policy’ and all team members carrying out this specific type of activity read and complete the canvasing Training Manual.

We have not received any fundraising related complaints during the year.

9

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2022

Principal risks and uncertainties

Risk management

The Board of Trustees identifies and regularly reviews major strategic risks to which the charity is exposed and has put systems in place to mitigate such risks, through policies and procedures. The organisation has completed risk assessments in support of fire safety, health and safety, food hygiene and infection control, which we consider to be the key risks to the organisation. All specific fundraising events are subject to individual risk assessments. Where risks have been identified, action has been taken to minimise them and insurance cover has been taken out where considered prudent.

Trustees and their statutory responsibilities

The Trustees (who are also directors of North Yorkshire Hospice Care for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and UK Accounting Standards (UK Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure to the auditor

In so far as the Trustees are aware:

10

DocuSign Envelope ID: ADA4EDC2-959B-4D1D-9775-F22F75480255

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Report of the Trustees for the year ended 31 March 2022

Auditors

Saffery LLP were appointed as auditors in the period.

This report, which also incorporates the requirements of the Strategic Report, was approved by the Board of Trustees and signed on its behalf by:

Mr A Collins

22 February 2024 Date:

Company Secretary and Chief Executive

11

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Independent Auditor’s Report to the Members of North Yorkshire Hospice Care

Opinion

We have audited the financial statements of North Yorkshire Hospice Care for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially

12

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report and Strategic Report.

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 opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 10, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material

13

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the charitable company by discussions with trustees and updating our understanding of the sector in which the charitable company operates.

Laws and regulations of direct significance in the context of the charitable company include The Companies Act 2006, and guidance issued by the Charity Commission for England and Wales and the Care Quality Commission.

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

14

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Use of our report

This report is made 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 members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Sally Appleton (Senior Statutory Auditor) for and on behalf of Saffery LLP

Chartered Accountants Mitre House North Park Road Statutory Auditors Harrogate HG1 5RX Date: 28 February 2024

Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

15

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Statement of Financial Activities (incorporating an Income and Expenditure Account) for the year ended 31 March 2023

Unrestricted Restricted 2023 2022
funds funds Total Total
Notes £ £ £ £
Income from:
Donations and grants 2 940,007 980,342 1,920,349 3,004,262
Legacies 512,971 - 512,971 586,514
Other trading
activities
Fundraising activities 132,054 - 132,054 175,677
Sale of donated goods 1,954,217 - 1,954,217 1,690,349
Lottery income 208,782 - 208,782 220,538
Deed of covenant 25,641 - 25,641 10,476
Investments 2 16,774 - 16,774 13,415
3,790,446 980,342 4,770,788 5,701,231
Charitable activities
NHS funding 1,598,901 - 1,598,901 1,072,390
NHS Fast Track funding
for Home Service 401,769 - 401,769 465,601
Education and services 330,391 - 330,391 166,243
2,331,061 - 2,331,061 1,704,234
Other income 105,443 - 105,443 277,409
Total income 6,226,950 980,342 7,207,292 7,682,874
Expenditure on:
Raising funds
Fundraising and publicity 880,715 - 880,715 827,818
Lottery expenditure 114,435 - 114,435 92,399
Cost of selling donated
goods 1,628,444 - 1,628,444 1,409,549
3 2,623,594 - 2,623,594 2,329,766
Charitable activities
Cost of providing hospice
services 4,992,202 397,148 5,389,350 4,404,989
Total expenditure 3 7,615,796 397,148 8,012,944 6,734,755

16

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Statement of Financial Activities (incorporating an Income and Expenditure Account) for the year ended 31 March 2023 (continued)

Unrestricted Restricted 2023 2022
Notes funds funds Total Total
£ £ £ £
Net (expenditure)/
income (1,388,846) 583,194 (805,652) 948,119
Total funds brought
forward 5,562,673 1,019,078 6,581,751 5,633,632
Total funds carried
forward 16 4,173,827 1,602,272 5,776,099 6,581,751

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The statement of financial activities includes all gains and losses recognised in the year.

The results for the year all relate to continuing operations.

A fully detailed Statement of Financial Activities for the year ended 31 March 2022 is shown at note 20.

16

DocuSign Envelope ID: ADA4EDC2-959B-4D1D-9775-F22F75480255

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Balance Sheet as at 31 March 2023

2023 2022 2022
Notes £ £ £ £
Fixed assets
Tangible assets 7 3,891,638 3,615,496
Current assets
Debtors 8 1,455,343 2,402,781
Cash at bank and in hand 1,213,423 1,276,239
2,668,766 3,679,020
Current liabilities
Creditors: amounts falling due
within one year 9 (669,623) (578,037)
Net current assets 1,999,143 3,100,983
Total assets less current
liabilities 5,890,781 6,716,479
Creditors: amounts falling due
after more than one year 11 (114,682) (134,728)
Total assets less total
liabilities 5,776,099 6,581,751
Reserves
Unrestricted funds 12 4,173,827 5,562,673
Restricted funds 13 1,602,272 1,019,078
16 5,776,099 6,581,751

The notes on pages 19 to 37 form part of these financial statements.

The Financial Statements were approved by the Trustees and signed on its behalf by:

Darryn Hedges Colin Tweedie Chair of Finance Committee

Joint Chair of Trustees

22 February 2024 Date:

Company Number: 02121179

17

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Statement of Cash Flows for the year ended 31 March 2023

2023 2022
Note £ £
Cash flows from operating activities
Net cash provided by/(used in) operating activities 18 403,306 (309,629)
Cash flows from investing activities
Investment income 16,774 13,415
Payments to acquire tangible fixed assets (465,139) (173,992)
Cash used in investing activities (448,365) (160,577)
Cash flows from financing activities
Mortgage capital payments in year (17,757) (17,052)
Cash (outflow) from financing activities (17,757) (17,052)
Change in cash and cash equivalents in the year (62,816) (487,258)
Cash and cash equivalents at the beginning of the year 1,276,239 1,763,497
Cash and cash equivalents at the end of the year 1,213,423 1,276,239

18

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Company information

The Charity is a company limited by guarantee and a charity registered in England and Wales. The liability of the Directors is limited to £1. The registered office is Crimple House, Hornbeam Park Avenue, Harrogate, HG2 8NA.

Accounting convention

The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (“Charities SORP (FRS 102)”), the Financial Reporting Standard applicable in the UK and Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

North Yorkshire Hospice Care meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

Going concern

The Trustees have at the time of approving the financial statements a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

Income received in advance of fundraising events is deferred until the event has taken place and the criteria for income recognition are met.

Grants

Income from government and other grants whether ‘capital grants’ or ‘revenue grants’ is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably and not deferred.

Legacies

For legacies, recognition is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the hospice that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy in whole or part, is only considered probable when the amount can be measured reliably and where the hospice is not aware of any potential challenge to the estate. Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

19

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting policies (continued)

At 31 March 2023, the Charity was not aware of any legacies that it is entitled to but had insufficient information to measure the monetary value.

Donated goods, services and facilities

Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from use of the item is probable and the economic benefit can be measured reliably. In accordance with Charities SORP (FRS 102), the value of volunteer time is not recognised in the financial statements. Please refer to the Trustees’ Annual Report for more information.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is recognised in expenditure in the period of receipt.

Income from goods donated for sale in the charity’s shops is recognised at point of sale. As a result of the high volume of low value donated goods received by the charity the fair value of the stock is not recognised in the accounts.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of interest paid or payable by the Bank.

Fund accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects of the charity at the discretion of the Trustees.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanations of the nature and purpose of restricted funds is included within the notes to the financial statements.

Expenditure and irrecoverable VAT

Expenditure is included in the Statement of Financial Activities on an accruals basis, exclusive of any VAT which can be recovered.

Expenditure which is directly attributable to specific activities has been included in the appropriate cost categories. Where costs are attributable to more than one activity (including support costs), they have been apportioned across the cost categories on a basis consistent with the use of these resources. Cost allocations have been based on staff time between each activity.

Staff costs

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

20

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting policies (continued)

Pensions

The charity operates a defined contribution scheme. The assets of the schemes are held separately from those of the charity and are invested in independent funds. The charge to the Statement of Financial Activities (“SoFA”) represents the contributions payable by the charity to the scheme during the year.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the SoFA on a straight-line basis over the period of the lease.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental costs of acquisition. Depreciation is calculated to write off the cost or valuation, less estimated residual values, of tangible fixed assets over their estimated useful lives to the charity. The annual depreciation rates and methods are as follows:-

Leasehold property - Straight-line over the life of the lease
Freehold property - See below
Motor vehicles - 25% on a straight-line basis
Fixtures and equipment - 25% on a straight-line basis
Assets under construction - Not depreciated until brought into use

Land is not depreciated. No depreciation is charged on the freehold property other than impairments as the Board of Trustees consider that the economic life and residual value of the property are such that any depreciation charge arising would be immaterial both on an annual and aggregate basis.

Stocks

Donated items of stock for resale are not included in the financial statements until they are sold as the Trustees consider it impractical to assess the amount of donated stock held as there is no system in place to record these items or value them until they are sold. The value of these goods to the charity is therefore recognised when they are sold in the shops.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.

Financial assets are assessed for indicators of impairment at each reporting end date.

21

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

1. Accounting policies (continued)

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial liabilities are only derecognised when, and only when, the charity’s obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Taxation

North Yorkshire Hospice Care is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Hospice is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Residual values of freehold properties

The charity owns freehold properties which are depreciated at cost less estimated residual value over the remainder of their useful economic life. The residual values are estimated based on the current market value of the properties assuming they are already of the age and condition expected at the end of their useful life.

Legacies

The value of accrued legacies are estimated based on management review of estate accounts and other information provided by executors.

Gifts in kind (major donations)

The charity receives goods and services by way of donation, these are recognised as donations within gifts in kind in accordance with the accounting policy. During the prior year the Trustees recognised a donation of £350,000 in respect of the freehold building known as Lambert Hospital. This was donated to the charity in 2019, however it was subject to obligations around ensuring sufficient funds were raised to enable complete refurbishment of the hospital to bring it back into use. This obligation was challenging and was only met in the financial year to 31 March 2022 and accordingly the asset was recognised during the prior financial year at the fair value of the building at the date of transfer.

22

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

2. Income

Donations and grants 2023
£		 2022
£
Donations 1,717,629 1,212,245
Donation in kind – Lambert Hospice - 350,000
COVID Retail Support Grants - 58,350
NHSE COVID funding - 1,140,914
Coronavirus Job Retention Scheme - 33,198
Gift aid 202,720 209,555
1,920,349 3,004,262
Investments
Interest on cash deposits 4,174 815
Rental income 12,600 12,600
16,774 13,415

The hospice benefits greatly from the involvement of its many volunteers, details of which are given in the trustees’ annual report. In accordance with FRS 102, the economic contribution of volunteers is not recognised in the accounts.

3. Total expenditure

Year ended 31 March
2023		 Direct
staff costs
£		 Direct
costs
£		 Support
costs
£		 Depreciation
£		 2023
Total
£
Expenditure on
raising funds
Fundraising activities 601,683 131,703 138,726 8,603 880,715
Lottery expenditure 3,352 102,606 - 8,477 114,435
Cost of selling donated
goods 1,052,726 438,577 109,100 28,041 1,628,444
1,657,761 672,886 247,826 45,121 2,623,594
Expenditure on
charitable activities
Cost of providing
patient services 3,067,955 752,925 1,424,594 143,876 5,389,350
Total expenditure 4,725,716 1,425,811 1,672,420 188,997 8,012,944

23

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Notes to the Financial Statements for the year ended 31 March 2023

3. Total expenditure (cont..)

Year ended 31 March
2022		 Direct
staff costs
£		 Direct
costs
£		 Support
costs
£		 Depreciation
£		 2022
Total
£
Expenditure on
raising funds
Fundraising activities 671,100 53,523 94,475 8,720 827,818
Lottery expenditure 4,678 82,939 - 4,782 92,399
Cost of selling donated
goods 871,994 426,146 68,663 42,746 1,409,549
1,547,772 562,608 163,138 56,248 2,329,766
Expenditure on
charitable activities
Cost of providing
patient services 2,812,578 429,192 1,005,287 157,932 4,404,989
Total expenditure 4,360,350 991,800 1,168,425 214,180 6,734,755

4. Support costs

Included in the analysis of total expenditure above are support costs, which have been allocated on an estimated usage basis, as follows:

Year ended 31 March 2023 Finance and Admin 2023
Staff costs IT systems costs Total
£ £ £ £
Fundraising activities 109,100 12,199 17,429 138,726
Cost of selling donated goods 109,100 - - 109,100
Cost ofprovidinghospice services 1,236,462 150,453 37,677 1,424,594
Total 1,454,662 162,652 55,106 1,672,420
Year ended 31 March 2022 Finance and Admin 2022
Staff costs IT systems costs Total
£ £ £ £
Fundraising activities 68,663 10,572 15,240 94,475
Cost of selling donated goods 68,663 - - 68,663
Cost ofprovidinghospice services 774,688 99,175 131,424 1,005,287
Total 912,014 109,747 146,664 1,168,425
5.
Net expenditure for the year
2023 2022
This is stated after charging:- £ £
Depreciation of tangible assets 188,997 214,180
Auditor’s remuneration - audit 18,800 10,250
Auditors’ remuneration– other services 2,100 1,850
Operating lease rentals 217,987 217,987

24

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

6. Staff numbers and costs

The average total number of employees during the year (including bank staff) was:

2023 2022
Number Number
243 228

The aggregate payroll costs for the year were as follows:

he aggregate payroll costs for the year were as follows:
2023 2022
£ £
Wages and salaries 4,812,805 4,262,255
Social security costs 414,762 310,493
Other pension costs 399,590 280,616
Redundancy costs - 9,457
5,627,157 4,862,821
Non-payroll costs including doctors fees and travel expenses 553,221 409,543
6,180,378 5,272,364

The number of employees with benefits in excess of £60,000, classified within bands of £10,000 is:

2023 2022
Number Number
£60,001 - £70,000 2 1
£80,001 - £90,000 1 -
£90,001 - £100,000 - 1
£100,001 - £110,000 1 -

The Trustees did not receive any remuneration benefits, or out of pocket expenses during the year (2022 - none).

The key management personnel of the Charity comprise the Trustees and the 5 members of the senior management team being the Chief Executive, Deputy Chief Executive, Director of Client Services and Director of Strategy and Development (2022 senior management team comprised 10 members). The total remuneration of the key management personnel employed by the Charity was £356,899 (2022 - 604,214 for the 10 members).

25

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

7.
Tangible fixed		 assets
Assets Freehold Leasehold Fixtures
under land and land and Motor and
construction buildings buildings vehicles equipment Total
£ £ £ £ £ £
Cost
At 1 April 2022 377,815 4,031,380 599,649 75,812 1,350,122 6,434,778
Additions 332,838 - - - 132,301 465,139
At 31 March 2023 710,653 4,031,380 599,649 75,812 1,482,423 6,899,917
Depreciation
At 1 April 2022 - 1,123,576 471,475 64,186 1,160,045 2,819,282
Charge for the year - 42,403 22,860 3,875 119,859 188,997
At 31 March 2023 - 1,165,979 494,335 68,061 1,279,904 3,008,279
Net book values
At 31 March 2023 710,653 2,865,401 105,314 7,751 202,519 3,891,638
At 31 March 2022 377,815 2,907,804 128,174 11,626 190,077 3,615,496

Included above is £3,141,059 (2022 – £3,140,044) in respect of freehold land and buildings which has not been depreciated in accordance with the tangible fixed assets accounting policy.

Assets under construction represent the transfer in of Lambert Hospital, as disclosed in note 2, and subsequent expenditure. Assets under construction are not depreciated until brought into use.

26

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

8. Debtors

.
Debtors
2023 2022
£ £
Trade debtors 145,192 319,916
Other debtors 11,997 7,611
VAT recoverable 98,382 94,879
Prepayments 77,840 153,279
Accrued income 1,121,932 1,827,096
1,455,343 2,402,781

The above includes accrued income of £586,815 (2022 - £727,100) in respect of legacies of which £379,252 (2022 - £464,500) was notified in the year.

9. Creditors: amounts falling due within one year

.
Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 124,080 152,689
Taxes and social security costs 118,664 84,751
Other creditors 67,903 40,335
Accruals and deferred income (Note 10) 338,930 282,505
Mortgage: capital payments due in next 12 months (Note 11) 20,046 17,757
669,623 578,037

Included within other creditors is an amount of £241 (2022 - £2,254) which relates to credit cards secured by way of a charge over freehold property.

See note 11 for details of mortgage including security/charges.

10. Deferred income

2023 2022
£ £
At 1 April 2022 146,558 223,014
Amount released to income (146,558) (223,014)
Amount deferred in the year 161,539 146,558
At 31 March 2023 161,539 146,558

27

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

  1. Creditors: amounts falling due after more than one year
2023 2022
£ £
Mortgage: capital payments due after more than one year 114,682 134,728
An analysis of the maturity of the loan is given below:
2023 2022
£ £
Mortgage: capital payments due in next 12 months 20,046 17,757
Mortgage: capital payments due after more than one
year:
Amounts due within one to two years 20,046 20,046
Amounts due within two to five years 60,399 60,399
Amounts due after more than five years 34,237 54,283
114,682 134,728
Total outstanding 134,728 152,485

The mortgage is secured by a debenture comprising fixed charge on the freehold building and floating charges over all the assets of the company. The mortgage is repayable in monthly instalments ending in September 2029. Interest on the loan facility is chargeable at 4.06%.

12. Unrestricted funds

2.
Unrestricted funds
2023 2022
£ £
At 1 April 2022 5,562,673 4,910,270
Net (expenditure)/income (1,388,846) 652,403
At 31 March 2023 4,173,827 5,562,673

28

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

13. Restricted funds

13.
Restricted funds
For the year ended Balance at 1 Balance at
31 March 2023 April 31 March
2022 Income Expenditure 2023
£ £ £ £
Saint Michael’s at Starbeck 66,887 - (43,125) 23,762
Lambert Hospital 350,000 - - 350,000
IPU equipment 61,478 - (21,533) 39,945
DTU equipment 429 - (146) 283
Pool Car 7,625 - (3,875) 3,750
NYCC Cllr Locality Budgets 1 819 - (819) -
NYCC Cllr Locality Budgets 2 1,927 1,500 (3,427) -
NYCC Cllr Locality Budgets 3 1,000 - (519) 481
IPU/DTU refurbishment 2018 15,851 - (7,484) 8,367
Simulation equipment 2,152 - - 2,152
Herriot Hospice Homecare 110,375 - - 110,375
Lambert building - supporters 320,004 504,880 - 824,884
Lambert building - grants - 103,000 - 103,000
CRASH - 30,000 - 30,000
Breathlessness project 39,870 - (32,239) 7,631
Homelessness project 29,103 - (22,769) 6,334
Children in Need - 29,991 (29,991) -
Hospice UK – Frailty Care - 37,230 (37,230) -
IPU – Trusts and Donations - 10,923 (10,923) -
John Horseman Trust - 3,000 (3,000) -
Just B – Trusts and Donations - 34,924 (34,924) -
Masonic Charitable Trust - 29,103 (29,103) -
Ministry of Justice - 11,000 (11,000) -
MND Nurse - 21,109 (21,109) -
NYCC Starfish Project - 20,000 (10,000) 10,000
NYCC Stronger Communities - 35,000 (17,500) 17,500
Reeth Project - 25,000 (25,000) -
The Grace Trust - 2,250 - 2,250
The Wolfston Trust - 50,000 - 50,000
Volunteer Training/Expenses - 30,835 (30,835) -
Armed Forces - 426 (426) -
Other funds 11,558 171 (171) 11,558
1,019,078 980,342 (397,418) 1,602,272

29

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

North Yorkshire Hospice Care

Notes to the Financial Statements for the year ended 31 March 2023

13. Restricted funds (continued)

Fund Purpose
Saint Michael’s
at Starbeck		 This represents funds to purchase and convert a property in Starbeck to
enable Saint Michael’s to extend its reach into the community. The
Department of Health gave £341,290 to help fund this project, along with
£10,000 from Garfield Weston Foundation and The Rayne Foundation and
Big Lottery Fund Grant.
Lambert
Hospital		 This represents the gift of the premises of Lambert Hospital from
Hambleton District Council which is to be developed as a centre to
provide end of life care.
IPU equipment Several trusts have contributed valuable funds enabling us to ensure out
Inpatient Unit is suitably equipped.
DTU equipment Several trusts have contributed valuable funds enabling us to ensure our
Day Therapy Unit is suitably equipped.
Just B Other trusts have contributed valuable funds enabling us to provide our
Just B services to adults, children and young people.
Support for emotional wellbeing, bereavement and trauma.
BBC Children in
Need		 Funding has been granted over three years to support the Senior
Bereavement Support worker for Children & Young People.
Reeth Project To evaluation and initiate to provide care and support to the elderly in
super rural areas.
NYCC Stronger
Communities		 1 Grant awarded for self-harm support services
2 Grant to support Harrogate and Craven Suicide Prevention
3 Grant to support suicide prevention for men, Herriot Hospice Homecare
4. To deliver a postvention service across North Yorkshire
IPU/DTU
refurbishment
2018		 Support pledged from The Wolfson Foundation and The Bernard Sunley
Charitable Foundation as well as valuable funds from other trusts.
MND Nurse Practical and emotional support for patients and families living with Motor
Neurone Disease
Herriot Hospice
Homecare		 This represents the transfer from Herriot Hospice Homecare as part of the
merger on 31 March 2019
Lambert
building		 Funding provided by supporters including The Friends of the Lambert
Hospital to enable us to build a 6 bed in patient unit, community hub and
bereavement counselling rooms in the building formerly known as the
Lambert Hospital in Thirsk.
Breathlessness
project		 Funding provided to enable us to pilot a breathlessness crisis response
service for people with advanced lung disease.
Homelessness
project, Masonic
Charitable Trust		 Funding to train end of life healthcare specialists as homelessness
champions, provide drop-in talking therapy support and a training
programme for professionals supporting homeless people.
Hospice UK –
Frailty care		 Grant to fund personalised support for people living with severe frailty

30

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

13. Restricted funds (continued)

Fund Purpose
NYCC Starfish
Project		 This project is focused on providing a bridging service and safety net for
parents, children and young people whilst on waiting lists for services
such as CAMHS.
Reeth Project Donation towards the costs for the Reeth Project
Wolfston Trust Grant towards upgrading the windows, lighting and loft insulation at
Crimple House to make the building more energy efficient
Volunteer
Training/Expenses		 Grant and donations towards the volunteer training and expenses costs
NYCC County
Councillor Locality
Budgets		 £1,500 was donated for the development of the Lambert
CRASH Grants towards building refurbishment works at Lambert Memorial
Hospital
Armed Forces
Covenant Fund
Trust		 Grant towards volunteer visitor expenses through Help for Heroes
Other This comprises restricted funds with an individual balance carried
forward of less than £3,000.

31

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

13. Restricted funds (continued)

For the year ended Balance at Balance at
31 March 2022 1 April 31 March
2021 Income Expenditure Transfer 2022
£ £ £ £ £
Saint Michael’s at Starbeck 110,012 - (43,125) 66,887
Lambert Hospital - 350,000 - 350,000
IPU refurbishment 2012 5,150 - (5,150) -
NHSE Grant Funding - 1,129,183 (1,129,183) -
Day Therapy refurbishment 412 - (412) -
IPU equipment 48,118 35,695 (22,335) 61,478
Volunteer visitors - 28,603 (28,603) -
DTU equipment 9,574 - (9,145) 429
Just B Children/Young Persons 7,973 - (7,973) -
Just B - 21,121, (21,121) -
BBC Children in Need 4 (Just B) - 22,700 (22,700) -
Reeth Project - 25,000 (25,000) -
Pool Car - 11,500 (3,875) 7,625
NYCC Stronger Communities 1 4,808 - (4,808) -
NYCC Stronger Communities 4 - 28,000 (28,000) -
Talking Spaces - 39,321 (39,321) -
NYCC Cllr Locality Budgets 1 819 - - 819
NYCC Cllr Locality Budgets 2 1,927 - - 1,927
NYCC Cllr Locality Budgets 3 - 1,000 - 1,000
IPU/DTU refurbishment 2018 23,335 - (7,484) 15,851
Dementia 6,852 - (6,852) -
Simulation equipment 2,152 - - 2,152
MND Nurse - 13,790 (13,790) -
Herriot Hospice Homecare 129,995 - (19,620) 110,375
Playlist for Life 3,997 - (3,997) -
Lambert building 288,873 74,836 (43,705) 320,004
Breathlessness project 39,870 - - 39,870
Homelessness project 29,103 - - 29,103
Other funds 10,392 7,750 (6,584) 11,558
723,362 1,788,499 (1,492,783) 1,019,078

32

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

14. Financial commitments

At 31 March 2023 the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases which fall due as follows:

Other Other
Land and operating 2023 Land and operating 2022
buildings leases Total buildings leases Total
£ £ £ £ £ £
Due within one year 97,910 37,902 135,812 211,249 6,738 217,987
Due between two and
five years 178,229 90,645 268,875 355,959 5,916 361,875
Due after five years - - - 70,310 - 70,310
276,139 128,547 404,686 637,518 12,654 650,172

15. Related party transactions

HDHC Enterprises Limited (“HDHCE”) is related to the Hospice by way of common directors. Included within other debtors is £4,075 payable by HDHCE (2022 – other debtors is £4,075 payable by HDHCE). HDHCE generated profit in the year of £25,641 which was given to the Charity under a Deed of Covenant (2022 - £10,476).

Tina Hedges is the spouse of Darryn Hedges (a Trustee and director appointed 11 March 2021) and is employed as part of the senior management team by the Charity and received a salary and pension contributions during the period to 31 March 2023 of £39,130 (period to 31 March 2022 £46,987).

Tony Collins (CEO) is a trustee of Hospice UK (“HUK”). Included within income is £269,417 for grants and other services provided by North Yorkshire Hospice Care (2022 - £261,995) and included within debtors is £23,990 payable by HUK to North Yorkshire Hospice Care (2022 - £160,784 payable by HUK), as well as deferred income included in creditors totalling £143,936 (2022 - nil).

16. Analysis of net assets between funds

Fund balances at 31 March 2023 Unrestricted
funds
£		 Restricted
funds
£		 Total
£
Tangible fixed assets 2,507,647 1,383,991 3,891,638
Current assets 2,450,485 218,281 2,668,766
Current liabilities (669,623) - (669,623)
Liabilities due after more than one year (114,682) - (114,682)
Total net assets 4,173,827 1,602,272 5,776,099

33

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

  1. Analysis of net assets between funds (continued)
Fund balances at 31 March 2022 Unrestricted
funds
£		 Restricted
funds
£		 Total
£
Tangible fixed assets 2,802,584 812,912 3,615,496
Current assets 3,472,854 206,166 3,679,020
Current liabilities (578,037) - (578,037)
Liabilities due after more than one year (134,728) - (134,728)
Total net assets 5,562,673 1,019,078 6,581,751

17. Capital commitments

At 31 March 2023 the charity was committed to capital expenditure of £nil (2022 - £105,250).

  1. Reconciliation of net movement in funds to net cash provided by operating activities
activities
2023 2022
£ £
Net (expenditure)income (805,652) 948,119
Investment income (16,774) (13,415)
Depreciation 188,997 214,180
Gift in Kind – Lambert Hospital - (350,000)
Decrease / (Increase) in debtors 947,438 (1,005,982)
(Decrease) / Increase in creditors 89,297 (102,531)
Net cash (outflow)/inflow from operating activities 403,306 (309,629)
19.
Net debt
31 March 2023
Cash at bank and in hand 1,276,239 (62,816) 1,213,423
Mortgage (152,485) 17,757 (134,728)
Net cash 1,123,754 (45,059) 1,078,695
31 March 2022
Cash at bank and in hand 1,763,497 (487,258) 1,276,239
Mortgage (169,537) 17,052 (152,485)
Net cash 1,593,960 (470,206) 1,123,754

34

North Yorkshire Hospice Care Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Notes to the Financial Statements for the year ended 31 March 2023

  1. Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2022
Unrestricted Restricted 2022
funds funds Total
£ £ £
Income from:
Donations and grants 1,215,763 1,788,499 3,004,262
Legacies 586,514 - 586,514
Other trading activities
Fundraising activities 175,677 - 175,677
Sale of donated goods 1,690,349 - 1,690,349
Lottery income 220,538 - 220,538
Deed of covenant 10,476 - 10,476
Investments 13,415 - 13,415
3,912,732 1,788,499 5,701,231
Charitable activities
NHS funding 1,072,390 - 1,072,390
NHS Fast Track funding for Home Service 465,601 - 465,601
Education and services 166,243 - 166,243
1,704,234 - 1,704,234
Other income 277,409 - 277,409
Total income 5,894,375 1,788,499 7,682,874
Expenditure on:
Raising funds
Fundraising and publicity 827,818 - 827,818
Lottery expenditure 92,399 - 92,399
Cost of sellingdonatedgoods 1,409,549 - 1,409,549
2,329,766 - 2,329,766
Charitable activities
Cost of providing hospice services 2,912,206 1,492,783 4,404,989
Total expenditure 5,241,972 1,492,783 6,734,755

35

North Yorkshire Hospice Care

Operating as Saint Michael’s Hospice, Herriot Hospice Homecare & Just B

Financial Statements for the year ended 31 March 2023

  1. Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2022 (continued)
Unrestricted Restricted 2022
funds funds Total
£ £ £
Net income 652,403 295,716 948,119
Total funds brought forward 4,910,270 723,362 5,633,632
Total funds carried forward 5,562,673 1,019,078 6,581,751

36