Registered Charity Number: 518905
Company Number: 02121179
North Yorkshire Hospice Care
(A Company Limited by Guarantee)
Operating as Saint Michael's Hospice, Herriot
Hospice & Just B
Trustees, Report and Financial Statements
for the year ended 31 March 2025

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Contents
Page
Charity Information
Report of the Trustees...
Independent Auditor's Report............................................................................. 12
Statement of Financial Attivities......................................................................... 16
Balance Sheet.
.18
Statement of Cash Flows................................................................................... 19
Notes to the Financial Statements..
.20

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Charity Information
Trustees
Joanne Crewe
Professor Brendan Gough
Rebecca Fitzpatrick
Andrew Makin
Catherine Rustomji
Gillian Wren
Clare Hedges
Timothy Milburn
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
10 Wellington Place
Leeds, LSI 4AP
Bankers
Barclays
25 James Street
Harrogate, HGI IQX
Lloyds TSB Commercial
2nd Floor, Skinnergate
Darlington, DL3 7ND
Virgin Money
46 High Street
Stockton on Tees, TS18 ISB
Charity Bank
Fosse House
182 High Street
Tonbridge, TN9 IBE
The Co-operative Bank PIC
l Balloon Street
Manchester, M4 4BE
Solicitors
Raworths LLP
89 Station Parade
Harrogate
HGI IHF

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
2025
This year has tested our sector in pmfound ways. Demand for hospice care continues to rise, driven
by an ageing population and growing pressure on the NHS. At the same time, funding has not kept
pace with increasing costs. Across the country, this difficult dimate has already resulted in the
closure of hundreds of hospice beds.
Yet in the face of these challenges, North Yorkshire Hospice Care has chosen to lead with
determination, compassion and vision. Together, we have expanded our support to reach 50 %
more people, opened six new beds in Thirsk, and introduced innovative services such as Advanced
Care Planning and Breathing Spaces. Thanks to careful stewardship and the dedication of our
teams, we ended the year with a surplus of £297,000-an achievement that speaks to our resilience
and purpose.
These are demanding times, but they are also filled with opportunity. Every step we take
Strengthens the care available to our communities and reduces unmet need for some of the most
vulnerable people in our region. None of this would be possible without our extraordinary
volunteers, staff and supporters, whose generosity and commitment continue to inspire us. Our
family of services Herriot Hospice, Just B and Saint Michael's Hospice remain a powerful force
for care, comfort and hope across Hambleton, Richmondshire, Harrogate and the wider district.
As we look ahead, we know that further significant change is inevitable, both in demand and
funding. But we also know that we are ready. Our adaptability, our shared values and our belief in
the importance of hospice care will guide us through whatever comes next. Together, we will
continue to build a future where more people and families receive the support they need, when
they need it most.

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 2025
The Board of Trustees presents its Report which indudes the Strategic Report and the audited
financial statements for the year ended 31 March 2025.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Artides
of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019).
Administrative details
The name of the charity is North Yorkshire Hospice Care which operates under the names of Saint
Michael's Hospice, Just'B' 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.
On 25 June 2020 the name of the company was changed from Harrogate District Hospice Care to
North Yorkshire Hospice Care.
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 Tweedle
(resigned May 2024)
Trustees:
Karen Wheeldon
Mark Robinson
Catherine Walters
Peter Gibson MP
Darryn Hedges
Dr Hilary Enevoldsen
Professor Brendan Gough
Lesley Bers
Nick Palmerley
Rebecca Fitzpatrick
Andrew Makin
Catherine Rustomji
Gillian Wren
Clare Hedges
Timothy Milburn
Jon Park
(resigned March 2025)
(resigned September 2024)
(resigned September 2024)
(resigned May 2025)
(resigned May 2024)
(resigned September 2024)
(resigned December 2024)
(appointed June 2024)
(appointed June 2024)
(appointed June 2024)
(appointed July 2024)
(appointed May 2024)
(appointed October 2024)
(resigned July 2024)
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.

**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 2025** 

## **Structure, governance and management** 

## Status of the Company 

The governing document of the company is its Articles of Association.  The company is a company limited by guarantee, without share capital and a registered charity. The liability of members, in the event of winding up, is limited by guarantee to 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 four sub groups: Finance, People, 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 Collins 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 People 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 Trustees Client Services Governance Group and the Trustee People 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 and not consolidated within these accounts. Further information is provided in note 16. 

## **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 2025
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:
Continuing to improve and expand the services available from our hospice;
Working in collaboration with the healthcare, social care, voluntary and corporate sectors
to assist people who choose to live at home at the end of their lives;
Running a comprehensive bereavement and mental health support service for adults,
children and young people. This will indude national Helplines.
Seeking out groups of people who find our services difficult to access and developing our
services (both existing and new) to improve accessibility.
Playing a key role in the development of an end of life care strategy for the local and
regional areas-
Identifying and sharing excellent and innovative dinical practice through the development
of an education programme for health professionals;
Speaking out and standing up for the views of the people who use our services, our staff
and supporters.
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 indusive, honest, passionate and innovative.
Most 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. We remain answerable to these people today.

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 2025
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-
Ten beds providing specialist inpatient care: to manage pain and symptoms, for respite
breaks and during the advanced stages of patients, illnesses.
A wellbeing network providing a range of support and services for individuals living with
terminal illnesses who live at home in the community, with medical and nursing support,
including specialist support for breathlessness.
A service providing trained support for adults in drawing up advanced care plans
A bereavement service for adults, children and young people providing resources,
structured group/one to one support and fully trained individual face to face counselling,
regardless of whether they were cared for by the hospice or not;
Helplines providing support for people facing loneliness, anxiety, isolation, anxiety and
grief.
A specialist end of life care lymphoedema service.
The provision of education and training aimed at increasing end of life care, bereavement
and mental health knowledge and skills amongst health and social care professionals
working outside of North Yorkshire Hospice Care
The provision of a specialist co-ordination and support service for patients living with
motor neurone disease and other neurological diseases working in the community directly
with the patients;
A team of trained volunteers supporting and befriending patients in their own homes as
part of the wellbeing Service.
A team of trained Health Care Assistants working in the community providing care and
support for individuals at the end of life.
A team of experienced and trained staff providing emotional well-being support for
children and young people across secondary and primary schools.
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 over 450 (see note 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 2025
Financial review
Income and expenditure summary
2025
£000
2024
£000
Change
£000
Cost of hospice services
Hos
ice services fundin
(6,258)
(6,107)
(151)
51
received
Net cost of charitable activities
(4,141)
(3,939)
(202)
Net contribution from voluntary sources (net of
expenditure)
other income
4,235
203
3,370
130
865
73
Total surplus/(deficit)
297
(439)
736
The Charity incurred a surplus for the year of £297k compared to a deficit of £439k in the previous
year, with the current year figures reflecting an increased contribution from legacies.
Net contribution from voluntary SoUr￿S
2025
£000
2024
£000
Change
£000
Legacies
Lottery
Shops
Fundraising and donations
Gifts in kind
1,705
157
1,322
117
383
40
680
703
(23)
426
2,481
37
2,055
85
48
5,060
825
4,235
4,282
912
3,370
778
Cost of fund raisin
Net contribution
and ublici
87
865
Legacy income net of associated fundraising costs increased by £383k 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 indude legacies.
The net contribution received from fundraising, donations and grants was £4,235k, an increase of
£865k from the previous year.

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 2025
Liquidity and financial strength
2025
£000
2024
£000
Change
£000
Cash flow
Operating inflow/{ouffiow)
Capital expenditure net of proceeds from disposals
Investment income
460
(314)
(1,928)
17
774
116
2,044
(3)
14
Financin
Net cash inflow/(oufflow)
1,250
(975)
587
1,562
Year end cash at bank
825
238
587
Reserves
Unrestricted funds
5,206
428
4,855
482
423
Restricted funds
126
Total
297
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 200/0 and 50010
of expenditure (between approximately £1.4m and £3.9m). The Trustees consider that reserves at
this level would enable the Charity to continue its current artivities 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 £1,495k at 31 March 2025 (2024: £994k), 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.

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 2025
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 olic
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 agreed
workplans all linked to the driving strategic aspirations, which are.
Unmet need
Improved acce55ibility
Overall sustainability
Improving and expanding our current services
Expanding our range of services
Equality, diversity and inclusion
Collaborative and partnership working
Quality and standards
People
Environment
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 Local Hospice Lottery.
How we deliver the fundraising initiatives varies but would usually indude face to face, telephone,
written communication. Other methods could indude 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 Deputy Chief Executive. Until August 2024 North Yorkshire Hospice Care was 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 particulady close attention to the guidelines
produced by the Fu ndraising Regulator and Institute of Fundraising regarding soliciting donations.
For public facing fundraising artivity, 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.

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 2025
Principal risks and uncertainties
Risk mana
ement
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.
Statement of Trustees. 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
Prartice).
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, induding the income and expenditure, of the charitable
company for that period. In preparing these financial statements, the Trustees are required to..
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP (FRS 102);
Make judgements and estimate5 that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any
material departures disdosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.
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 disdosure to the auditor
In so far as the Trustees are aware".
There is no relevant audit information of which the charitable company's auditor is
unaware; and
The Trustees have taken all steps that they ought to have taken to make themselves aware
of any relevant audit information and to establish that the auditor is aware of that
information.
10

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 2025
Auditors
Saffery LLP have expressed their willingness to continue in office.
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
2810112026
Date..
Company Secretary and
Chief Executive

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 2025 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:
give a true and fair view of the charitable company's state of affairs as at 31 March 2025
and of its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in accordance with the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK))
and applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent
of the 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 induded 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 condude 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 Trustees. Annual Report which indudes the Direttors, Report
and the Strategic Report for the financial year for which the financial statements are
prepared is consistent with the financial statements- and
the Trustees, Annual Report which indudes the Directors. Report and the Strategic Report
has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the 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:
adequate accounting records have not been kept, or returns adequate for our audit have
not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees. remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
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 objertives 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, induding fraud. The specific procedures for this engagement and the
extent to which these are capable of detecting irregularities, induding 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 induding 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 ￿gUlationS 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 detetting 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 Cou ncil's
website at: www.frc.or
auditorsres
onsibilities. 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.
LLP
Sally Appleton (Senior Statutory Auditor)
for and on behalf of Saffery LLP
10 Wellington Place
Leeds
LSI 4AP
Statutory Auditors
Date..
2910112026
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 2025
Unrestrirted
funds
Restricted
funds
2025
Total
2024
Total
Notes
Income from:
Donations and grants
1,334,511
490,902
1,825,413
1,818,028
Gifts in kind
36,928
36,928
84,296
Legacies
other trading
activities
2,029,730
2,029,730
1,321,611
Fundraising activities
442,469
442,469
219,654
Sale of donated goods
2,039,276
2,039,276
2,033,931
Lottery income
157,196
157,196
192,309
Investments
13,947
13,947
17,429
6,054,057
490,902
6,544,959
5,687,888
Charitable activities
NHS funding
Consultancy and
Education
1,826,239
1,826,239
1,937,524
290,685
290,685
230,561
2,116,924
2,116,924
2,168,085
other income
203,000
203,000
130,302
Total income
8,373,981
490,902
8,864,883
7,986,275
Expenditure on:
Raising funds
Fundraising and publicity
825,448
825,448
912,121
Lottery expenditure
37,065
37,065
75,463
Cost of selling donated
goods
1,447,380
1,447,380
1,330,846
2,309,893
2,309,893
2,318,430
Charitable artivities
Cost of providing hospice
services
5,782,582
475,479
6,258,061
6,107,009
Total expenditure
8,092,475
475,479
8,567,954
8,425,439
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
2025(continued)
Unrestrirted
funds
Restrirted
funds
2025
Total
2024
Total
Notes
Net income/
(expenditure)
Transfers
281,506
15,423
296,929
(439,164)
14
69,758
4,855,114
(69,758)
481,821
Total funds brought
forward
5,336,935
5,776,099
Total funds
carried forward
5,206,378
427,486
5,633,864
5,336,935
17
The statement of financial activities also complies With the requirements for an income and
expenditure account under the Companies Art 2006.
The statement of financial activities indudes all gains and losses recognised in the year.
The results for the year all relate to continuing operations.
A full Statement of Financial Activities for the year ended 31 March 2024 is shown at note 21.
17

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Intangible assets
5,437,161
5,540,503
58,428
73,590
5,495,589
Current assets
Debtors
1,919,060
1,966,394
Cash at bank and in hand
825,160
237,834
2,744,220
2,204,228
Current liabilities
Creditors: amounts falling
due within one year
(1.248,562)
{1,112,340)
io
Net current assets
1,495,658
1,091,888
Total assets less current
liabilities
6,991,247
6,705,981
Creditors: amounts falling
due after more than one
year
Total assets less total
liabilities
12
(1,357,383)
(1,369,046)
5,633,864
5,336,935
Reserves
Unrestricted funds
13
5,206,378
4,855,114
Restricted funds
14
427,486
481,821
17
5,633,864
5,336,935
The note5 on pages 20 to 37 form part of these financial statements.
The Financial Statements were approved by the Trustees and signed on its behalf by-
Joanne Crewe
Joint Chair of Trustees
Date..
2810112026
Company Number: 02121179
18

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 2025
2025
2024
Note
Cash flows from operating activities
Net cash provided by/(used in) operating activities
19
460,462
(314,237)
Cash flows from investing activities
Investment income
13,947
17,429
Payments to acquire tangible fixed assets
(166,575) (1,844,230)
Payments to acquire intangible fixed assets
(16,675)
(83,915)
Proceeds on disposal of fixed asset
298,933
Cash provided by/(used in) investing activities
129,630
(1,910,716)
Cash flows from financing activities
Mortgage capital payments in year
(15,046)
(20,046)
Increase in bank loans
12,280
1,269,410
Cash (outflow)/inflow from financing activities
(2,766)
1,249,364
Change in cash and cash equivalents in the year
587,326
(975,589)
Cash and cash equivalents at the beginning of the year
237,834
1,213,423
Cash and cash equivalents at the end of the year
825,160
237,834
19

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 2025
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 l 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 steding 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 prepared detailed cash flow forecasts for the period to March 2027. Based on
these forecasts, at the time of approving the financial statements the Trustees have 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 ￿CognItion have not been met, then the legacy is treated as a
contingent asset and disclosed if material.
20

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 2025
Accounting policies (continued)
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 induded 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
objetts 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 induded 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 artivities has been induded 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 cost5 of short term employee benefits are recognised as a liability and an expense where
settlement of obligations does not fall within the same period.
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 2025
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 induded 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
Freehold property
Motor vehicles
Fixtures and equipment
Assets under construction
Straight-line over the life of the lease
See below
25 % on a straight-line basis
25 % on a straight-line basis
Not depreciated until brought into use
Land is not depreciated. No depreciation is charged on 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.
Intangible fixed assets
Intangible assets comprise primarily development costs of internal systems. Such assets are
defined as having finite useful lives and the costs are amortised on a straight-line basis over 3
years. Intangible assets are stated at cost less amortisation and are reviewed for impairment
whenever there is an indication that the carrying value may be impaired.
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 Sertion 11 'Basic Financial Instruments, and
Section 12 '0ther 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.
22

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Cash at bank and in hand
Cash at bank and cash in hand indudes 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.
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. Accordinglyi 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 afferts 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.
23

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 2025
Income
Donations and grants
2025
2024
Donations
1,514,367
1,560,090
Gift aid
311,046
257,938
1,825,413
1,818,028
Investments
Interest on cash deposits
1,947
5,079
Rental income
12,000
12,350
13,947
17,429
The hospice benefits grealjy 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.
Total expenditure
Year ended 31 March
2025
Dirert
staff
costs
Direct
costs
Support
costs
2025
Total
Depreciation
Expenditure on
raising funds
Fundraising activities
Lottery expenditure
Cost of selling donated
goods
550,470
128,119
139,208
7,651
825,448
37,065
37,065
1,079,122
241,958
110,997
15,303
1,447,380
1,629,592
407,142
250,205
22,954 2,309,893
Expenditure on
charitable activities
Cost of providing
patient services
Total expenditure
3,529,637
992,452 1,605,900
130,072 6,258,061
5,159,229 1,399,594 1,856,105
153,026 8,567,954
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 2025
Total expenditure (cont..)
Year ended 31 March
2024
Direct
staff
costs
Direct
costs
Support
costs
2024
Total
Depreciation
Expenditure on
raising funds
Fundraising artivities
612,308
149,248
140,281
10,284
912,121
Lottery expenditure
C05t of selling donated
goods
75,463
75,463
1,007,518
188,645
114,114
20,569
1,330,846
1,619,826
413,356
254,395
30,853 2,318,430
Expenditure on
charitable activities
Cost of providing
patient services
3,227,607 1,088,549 1,616,016
174,837 6,107,009
Total expenditure
4,847,433 1,501,905 1,870,411
205,690 8,425,439
Support costs
Included in the analysis of total expenditure above are support costs, which have been allocated
on an estimated time spent basis, as follows:
Year ended 31 March 2025
Staff
costs
Finance
and IT
systems
Admin
costs
2025
Total
Fundraising activities
110,997
15,764
12,447
139,208
Cost of selling donated goods
Cost of providing hospice services
110,997
110,997
1,257,963
1,479,957
194,419 153,518
210,183 165,965
1,605,900
1,856,105
Total
Year ended 31 March 2024
Staff
costs
Finance
and IT
systems
Admin
costs
2024
Total
Fundraising activities
114,114
14,578
11,589
140,281
Cost of selling donated goods
114,114
114,114
Cost of providing hospice services
1,293,294
1,521,522
179,796 142,926
194,374 154,515
1,616,016
1,870,411
Total
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 2025
Net expenditure for the year
2025
2024
This is stated after char
Depreciation of tangible assets
Amortisation of intangible assets
121,189
195,365
31,837
10,325
Auditor's remuneration - audit
19,800
19,400
other services
2,300
2,200
Operating lease rentals
174,201
135,812
Staff numbers and costs
The average total number of employees during the year (including bank staff) was..
2025
Number
2024
Number
244
249
The aggregate payroll costs for the year were as follows:
2025
2024
Wages and salaries
Social security costs
5,348,950
5,185,908
477,432
457,818
Other pension costs
623,119
577,868
6,449,501
6,221,594
Non-payroll costs including dottors fees and travel expenses
189,685
147,361
6,639,186
6,368,955
The number of employees with benefits in excess of £60,000, classified within bands of £10,000
2025
Number
2024
Number
£60,001 - £70,000
£80,001 - £90,000
£90,001 - £100,000
£100 ooi - £110 000
The Trustees did not receive any remuneration benefits, or out of pocket expenses during the year
(2024 - 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 Director of Development {2024 senior management team
comprised 5 members). The total remuneration of the key management personnel employed by
the Charity was £379,637 (2024 - £384,336 for the 5 members).
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 2025
Tangible fixed assets
Assets
under
construction
Freehold
land and
buildings
Leasehold
land and
buildings
Fixtures
Motor
and
vehicles equipment
Total
Cost
At l April 2024
Additions
2,423,743
4,035,580
647,995
75,812
1,561,017 8,744,147
37,407
129,168
166,575
Disposals
At 31 March 2025
(574,419)
(574,419)
2,461,150
3,461,161
647,995
75,812
1,690, 185 8,336,303
Depreciation
At l April 2024
1.212,193
516,183
71,936
1,403,332 3,203,644
Charge for the year
13,990
27,506
3,876
75,817
121,189
Eliminated on
disposal
(425,691)
(425,691)
At 31 March 2025
800,492
543,689
75,812
1,479, 149 2,899,142
Net book values
At 31 March 2025
2,461,150
2,660,669
104,306
211,036 5,437,161
At 31 March 2024
2,423,743
2,823,387
131,812
3,876
157,685 5,540,503
Included above is £5,069,932 (2024 - £5,192,715) in respert 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 and capital work on Lambert Hospital, as
disclosed in note 2, and subsequent capital expenditure. Assets under construttion are not
depreciated until brought into use.
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 2025
Intangible fixed assets
Software
Total
Cost
At l April 2024
83,915
83,915
Additions
16,675
16,675
At 31 March 2025
100,590
100,590
Amortisation
At l April 2024
10,325
10,325
Charge for the year
31,837
31,837
At 31 March 2025
42,162
42,162
Net book values
At 31 March 2025
58,428
58,428
At 31 March 2024
73,590
73,590
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 2025
Debtors
2025
2024
Trade debtors
155,685
150,635
other debtors
57,150
134,531
VAT recoverable
60,551
Prepayments
141,802
120,858
Accrued income
1,564,423
1,499,819
1,919,060
1,966,394
The above includes accrued income of £1,455,440 (2024 - £1,387,881) in respect of legacies of
which £1,084,962 (2024 - £1,002,489) was notified in the year.
io.
Creditors: amounts falling due within one year
2025
2024
Trade creditors
398,993
644,292
Taxes and social security costs
295,593
211,516
Other creditors
101,224
42,573
Accruals and deferred income (Note 11)
VAT payable
Mortgage: capital payments due in next 12 months (Note 12)
312,511
198,913
116,298
23,943
15,046
1,248,562
1,112,340
See note 12 for details of mortgage induding security and charges.
ii.
Deferred income
2025
2024
At l April 2024
161,539
Amount released to income
Amount deferred in the year
(161,539)
75,630
At 31 March 2025
75,630
29

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 2025
12.
Creditors: amounts falling due after more than one year
2025
2024
Mortgage.. capital payments due after more than one year
1,357,383
1,369,046
An analysis of the maturity of the loan is given below:
2025
2024
Mortgage.. capital payments due in next 12 months
23,943
15,046
Mortgage." capital payments due after more than one
year..
Amounts due within one to two years
Amounts due within two to five years
26,222
21,978
90,404
76,874
Amounts due after more than five years
1,240,757
1,270,194
1,357,383
1,369,046
Total outstanding
1,381,326
1,384,092
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 4.06010.
13.
Unrestricted funds
2025
2024
At l April
Net income/(expenditure)
4,855,114
4,173,827
281,506 (1,053,187)
Transfers
69,758
1,734,474
At 31 March
5,206,378
4,855,114
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 2025
14.
Restricted funds
For the year ended
31 March 2025
Balance at
l April
2024
Balance at
31 March
2025
Income
Expenditure
Transfers
Lambert Hospital
Pool Car
350,000
350,000
491
1,947
2,245
2,152
(1,456)
IPU/DTU refurbishment 2018
Simulation equipment
Herriot Hospice Homecare
2,245
2,152
44,645
(39,932)
4,713
Lambert - Trusts and
Donations
Breathlessness project
Homelessness project
Children in Need
81,483
{154,833)
71,350
43,676
(43,676)
(29,991)
(5,428)
29,991
35,760
30,332
IPU Trusts and Donations
5,000
(5,000)
(54,208)
(11,000)
John Horseman Trust
55,441
1,233
Just B Trusts and Donations
11,000
Ministry of Justice
7,036
(7,036)
NYCC Stronger Communities
The Grace Trust
(7,601)
2,250
7,601
(1,779)
471
Volunteer Training/Expenses
other funds
6,157
(6,157)
8,537
(8,537)
(787)
Sir Alec Black - Bed Linen
1,915
943
2,071
National Lottery Awards for All
19,261
(19,261)
Lambert Beds & Mattresses
14,130
14,130
Lambert Treatment Bed
1,459
1,459
The Percy Bilton Charity
Lambert Rise Recliner Chairs
700
(700)
13,760
13,760
Lymph Doppler
Hospice UK - Rural
Hospice UK - Frailty
1,135
(1,135)
21,764
10,845
(32,609)
(21,283)
21,283
Creative Resources - SMH and
JustB
3,850
(742)
3,108
SMH Garden
3,522
1,875
(2,076)
3,321
HOME
1,500
(1,500)
Department for Health and
Social Care, capital grant
141,108
(141,108)

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Van Sponsorship
4,500
(4,500)
NYC Digital Eden Hub
19,964
{19,964)
Disposable Medical Supplies
4,490
(4,490)
Volunteer to Career
5,000
(5,000)
481,821
490,902
(475,479)
(69,758)
427,486
The fund transfer of £141,108 relates to capital expenditure funded through restricted
grants and donations and the fund transfer of £71,350 relates to the use of the Hospice's
unrestricted funding to support restricted projects.
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 2025
14.
Restricted funds (continued)
Fund
Purpose
This represents the gift of the premises of Lambert Hospital from Hambleton
Distritt Council which is to be developed as a centre to provide end of life care.
Several trusts have contributed valuable funds enabling us to ensure out Inpatient
Unit is suitably equipped.
Several trusts have contributed valuable funds enabling us to ensure our Day
Therapy Unit is suitably equipped.
A fund that supports our pool car which delivers care and services in the community.
Lambert
Hospital
IPU equipment
DTU
equipment
Pool Car
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.
lust B
IPU/DTU
Refurbishment
Simulation
equipment
Herriot
Hospice
Homecare
A fund to support improvements to our Inpatient and day patient services.
A grant to cover the costs of the purchase of digital simulation equipment to support
with patient care experience.
Funding to support with the delivery of our Herriot Hospice Community Services.
Lambert
Development
A range of trusts, grants and donations which were directed to support with the
costs of renovating the Lambert Memorial Hospice into the Lambert Hospice.
Breathlessness
project
Homelessness
project
Children in
Need
Funding provided to enable us to pilot a breathlessness crisis response service for
people with advanced lung disease
A grant to cover a pilot project to explore how we can work with those who are
homeless at the end of life.
A fund to provide support workers to support CYP with pre and post bereavement.
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 2025
14.
Restricted funds (continued)
Just B CYP
Services
A range of trusts, grants and donations which were directed to support with the
Costs of supporting children and young people with pre/post bereavement needs.
NYCC
stronger
Communities
This grant was provided to provide
self-harm support services, to support
Harrogate and Craven Suicide Prevention, to support suicide prevention for men,
and to deliver a postvention service across North Yorkshire.
A fund to provide bed linen at our Lambert site and Crimple.
A fund to pilot a service expansion and integration in super rural areas of North
Yorkshire
Sir Alec Black
Hospice UK -
Rural
Moj
A fund to support police officers with bereavement and trauma support.
This was a grant to develop an innovative digital access pathway for persons at
the end of life, supporting them to be able to life more effectively and with more
time through supporting with online shopping, accessing online peer support and
providing carers with a drop in facility with volunteers who support navigating
digital service access.
NYHC Digital
Eden Hub
This grant was provided by the Department for Health and Social Care to provide
hospices with money to improve capital infrastructure only which seeks to benefit
sustainable
atient care.
This comprises restricted funds with an individual balance carried forward of less
than £3 000.
DHSC
Other
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 2025
14.
Restricted funds (continued)
For the year ended
Balance at
31 March 2024
l April
2023
Balance at
31 March
2024
Income
Expenditure
Transfers
Saint Michael's at Starbeck
23,762
350,000
(23,762)
Lambert Hospital
350,000
IPU equipment
39,945
1,500
(41,445)
(283)
(1,803)
(481)
DTU equipment
Pool Car
283
3,750
481
1,947
NYCC Cllr Locality Budgets 3
IPU/DTU refurbishment 2018
8,367
2,152
(6,122)
2,245
2,152
Simulation equipment
Herriot Hospice Homecare
Lambert building supporters
Lambert building grants
110,375
824,884
(65,730)
44,645
227,090
(1,051,974)
(296,000)
103,000
193,000
CRASH
30,000
(30,000)
Breathlessness project
Homelessness project
Children in Need
7,631
15,000
(22,631)
(6,334)
6,334
29,991
(29,991)
(500)
(5,000)
IPU Trusts and Donations
500
John Horseman Trust
5,000
lust B Trusts and Donations
56,586
(56,586)
(11,000)
(9,986)
Ministry of Justice
MND Nurse
11,000
9,986
NYCC Starfish Project
10,000
(10,000)
NYCC Stronger Communities
The Grace Trust
17,500
26,486
(51,587)
{7,601)
2,250
2,250
The Wolfston Trust
50,000
(50,000)
(3,000)
(12,621)
Volunteer Training/Expenses
Other funds
3,000
11,558
9,600
8,537
Sir Alec Black - Bed Linen
5,003
(3,088)
(400)
{1,076)
1,915
Warburtons - Just B COMS
400
Federation of Small Businesses
1,076
National Lottery Awards for All
Gambleaware- lust B Oasis
19,261
19,261
46,290
(46,290)
Lambert Beds & Mattresses
14,130
14,130
Lambert Treatment Bed
1,459
1,459
The Percy Bilton Charity
700
700
35

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Lambert Hoist System
75,000
{75,000)
Lambert Kitchen Equipment
Lambert Rise Recliner Chairs
5,000
13,760
{5,000)
13,760
Lambert Sanitary Ware
25,000
(25,000)
Lambert Syringe Driver
Lymph Doppler
1,500
1,135
{1,500)
1,135
Hospice UK - Rural
21,764
21,764
Creative Resources - SMH and
JustB
2,000
(2,000)
SMH Garden
3,860
(338)
3,522
SMH Syringe Driver
Legacy Wellbeing
6,570
2,000
(6,570)
(2,000)
HOME
522
(522)
Percy Bell
Ostrich Foundation
10,028
(10,028)
12,000
(12,000)
Community Ownership Fund
250,000
(250,000)
1,602,272
1,107,197
(493,174) (1,734,474)
481,821
The fund transfer of £1,734,474 relates to donations and grants received to fund capital work at
the Lambert which has now been completed, although the asset had not been brought into
operational use during the year.
15.
Financial commitments
At 31 March 2025 the charitable company had outstanding commitments for future minimum lease
payments under non-cancellable operating leases which fall due as follows-
Other
operating
leases
Other
operating
leases
Land and
buildings
2025
Totsl
Land and
buildings
2024
Total
Due within one year
167,875
6,326
174,201
158,854
6,326
165,180
Due between two and
five years
Due after five years
612,911
14,530
627,441
487,833
20,436
508,269
106,432
106,432
36,408
420
36,828
887,218
20,856
908,074
683,095
27,182
710,277
36

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 2025
16.
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 (2024- other debtors is £4,075 payable
by HDHCE).
Tina Hedges is the spouse of Darryn Hedges (a Trustee and director appointed I l March 2021,
resigned 19 June 2024) and was employed as part of the senior management team by the Charity
and received a salary and pension contributions during the period to 19 June 2024 of £14,616
(period to 31 March 2024 £49,844).
Tony Collins {CEO) is a trustee of Hospice UK (-HUK-). Induded within sales is £233,294 for grants
and other Services provided from North Yorkshire Hospice Care (2024 - £38,437), included within
purchases is £3,600 (2024 - £9,022) and included within creditors is £nil payable by HUK to North
Yorkshire Hospice Care (2024 - £152,336 payable to HUK).
Catherine Rustomji is a trustee of the Charity and a partner at Shakespeare Martineau LLP. Included
within purchases for the year is £2,154 (2024: £nil).
17.
Analysis of net assets between funds
Fund balances at 31 March 2025
Unrestricted
funds
Restricted
funds
Total
Tangible fixed assets
Intangible fixed assets
5,087,161
350,000
5,437,161
58,428
58,428
Current assets
2,666,734
77,486
2,744,220
Current liabilities
(1,248,562)
(1,248,562)
Liabilities due after more than one year
Total net assets
(1,357,383)
(1,357,383)
5,206,378
427,486
5,633,864
37

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 2025
17.
Analysis of net assets between funds (continued)
Fund balances at 31 March 2024
Unrestricted
funds
Restricted
funds
Total
Tangible fixed assets
Intangible fixed assets
5,156,757
383,746
5,540,503
73,590
73,590
Current assets
2,106,153
98,075
2,204,228
Current liabilities
(1,112,340)
(1,112,340)
Liabilities due after more than one year
(1,369,046)
(1,369,046)
Total net assets
4,855,114
481,821
5,336,935
18.
Capital commitments
At 31 March 2025 the charity was committed to capital expenditure of £nil (2024 - £nil).
19.
Reconciliation of net movement in funds to net cash provided by operating
activities
2025
2024
Net income/(expenditure)
296,929
(439, 164)
Investment income
(13,947)
(17,429)
Depreciation
121,189
195,365
Amortisation
31,837
10,325
Surplus on disposal of fixed assets
(Increase) / Decrease in debtors
(150,205)
47,334
(511,051)
Increase in creditors
127,325
447,717
Net cash inflow/(oufflow) from operating activities
460,462
(314,237)
20.
Net debt
31 March 2025
l April
Movement
31 March
Cash at bank and in hand
237,834
587,326
825,160
Mortgage
(1,384,092)
2,766 (1,381,326)
Net debt
(1,146,258)
590,092
(556,166)
31 March 2024
Cash at bank and in hand
1,213,423
(975,589)
237,834
Mortgage
(134,728) (1,249,364) (1,384,092)
Net debt
1,078,695 (2,224,953) (1,146,258)
38

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 2025
21.
statement of Financial Activities (induding Income and Expenditure Account) for
the year ended 31 March 2024
Unrestricted
funds
Restricted
funds
2024
Total
Income from:
Donations and grants
710,831
1,107,197
1,818,028
Legacies
84,296
84,296
other trading activities
1,321,611
1,321,611
Fu ndraising activitie5
219,654
219,654
Sale of donated goods
Lottery income
2,033,931
2,033,931
192,309
192,309
Deed of covenant
Investments
17,429
17,429
4,580,691
1,107,197
5,687,888
Charitable artivities
NHS funding
1,937,524
1,937,524
NHS Fast Track funding for Home Service
Education and services
230,561
230,561
2,168,085
2,168,085
Other income
130,302
130,302
Total income
6,879,078
1,107,197
7,986,275
Expenditure on:
Raising funds
Fu ndraising and pu blicity
912,121
912,121
Lottery expenditure
75,463
75,463
Cost of selling donated goods
1,330,846
2,318,430
1,330,846
2,318,430
Charitable artivities
Cost of providing hospice services
5,613,835
493,174
6,107,009
Total expenditure
7,932,265
493,174
8,425,439
39

North Yorkshire Hospice Care
Operating as Saint Michael's Hospice, Herriot Hospice Homecare & Just B
Financial Statements for the year ended
31 March 2024
21.
statement of Financial Activities (induding Income and Expenditure Account) for
the year ended 31 March 2024 (continued)
Unrestricted
funds
Restricted
funds
2024
Total
Net {expenditure)/income
(1,053,187)
614,023
(439,164)
Transfers
1,734,474
(1,734,474)
Total funds brought forward
4,173,827
1,602,272
5,776,099
Total funds carried forward
4,855,114
481,821
5,336,935
40

Audit Log
ocument
Title
Legalesign ID
Status
NYHC for SA to sign
6b8ee929-fcf3-IlfO-9f8e-06e476a07569
Signed
l(athryn Belton {kathryn.belton@saffery.com)
5affery LLP
Saffery LLP
True
Sender
Organisation
DepllBusiness
PDF Certih'ed
••• Recipients
Name
Email
Role
Authentication
Sign time
Sally Appleton
Sally.Appleton@saffery.com
Signer
Email
Thu, 29 Jan 2026 15:25.'19 +0000
11 Log
Event
Email
IP Address
Dateifime
Thu. 29 Jan 2026 09=18.'06
Document NYHC for SA to sign" created
kathryn.telton@saffery.com
+OOOO
Thu, 29 Jan 2026 09:18.'14
Email sent to Sally.Appleton@saflery.com
sally.appleton@safferycom
+OOOO
Sally.Appleton@saffery.com opened email lor
document NYHC for SA to sign
Thu, 29 Jan 2026 09:28.'12
sally.appleton@saffery.corn
+OOOO
NYHC for SA to sign vi51ted by Sally Appleton
<Sally.Appleton@saffery.com>
Thu. 29 Jan 2026 15=24.'23
sally.appleton@saffer¥com
92.184.103.98
+OOOO
Ticked checkbox for statement: I understand that
Thu, 29 Jan 2026 15=24.'26
accepting the terms of this document creates a legally
binding obligation.
sally.appleton@safferycom
92.184.103.98
+OOOO
Ticked checkbox for statement= I confirm that I am
Thu. 29 Jan 2026 15=24.'26
sally.appleton@saffery.com
92.184.103.98
authorised to accept the terms ol this docuwnent.
+OOOO
Thu, 29 Jan 2026 15:25'.18
Signature applied (page 17)
sally.appleton@saffery.com
92.184.103.98
+OOOO
NYHC for SA to sign completed by Sally Appleton
<Sally.Appleton@saffery.com>
Thu, 29 Jan 2026 15-25.'19
sally.appleton@saffery.com
92.184.103.98
+OOOO
Thu, 29 Jan 2026 15=25.'19
'NYHC for SA to SlEn' completed.
kathryn.telton@saffery.com
+OOOO
L(xJ generated.. Thu, 29lan 2026 15..25..19 +(M)C￿j
Pagelofl