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2021-03-31-accounts

Registered number: 01801708 Charity number: 519540

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1 - 2
Trustees' report 3 - 31
Independent auditor's report on the financial statements 32 - 35
Consolidated statement of financial activities 36
Consolidated balance sheet 37 - 38
Company balance sheet 39 - 40
Consolidated statement of cash flows 41
Notes to the financial statements 42 - 69

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Dr R E Aldridge
Mr S Beeley
Mr J Davies(resigned 31 May2021)
Dr H Godridge
Mr R W Jones
Dr C S Kang
Ms H Macdonald
Mr D J Millington
Mr S Mitchell
Mr A Perkins,Treasurer
Mr A Sarda
Dr M Swanwick
Mr A Wardle
Dr G Walton(appointed 1 June 2021)
Ms S Watson(appointed 1 June 2021)
Company registered
number
01801708
Charity registered number
519540
Registered office
Treetops Hospice
Derby Road
Risley
Derbyshire
DE72 3SS
Company secretary
C Munton
Chief executive
Mrs J Heath
Independent auditor
BHP LLP
Chartered Accountants
Statutory Auditor
2 Rutland Park
Sheffield
S10 2PD
Bankers
Santander
Bridle Road
Bootle
Merseyside
GIR 0AA

Page 1

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Solicitors Ellis Fermor & Negus 2 Devonshire Avenue Beeston Nottingham NG9 1BS Investment managers Rathbone Brothers Plc Temple Point 1 Temple Row Birmingham B2 5LG

Page 2

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the audited financial statements of the company for the year 1 April 2020 to 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019.

Since the group and company qualify as small under section 383 of the Companies Act 2006, the group strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The objectives of the charity are contained in full in the Memorandum and Articles of the charity. They are also clearly stated in the Vision, Mission and Values statement and are summarised as follows:

Vision

That everyone living within the communities we serve has access to end of life care of the highest quality.

Mission

To make every day count through giving the highest quality support for patients and families living with life limiting illness or affected by death and dying by:

Values

Respecting the unique worth of every person

We believe that every person is different but equal, and that everyone’s unique needs and contributions should be recognised and supported.

Exercising responsible stewardship

The commitment of our staff and volunteers to making the best use of all our resources enables us to deliver high quality care today and in the future.

Working with hope

Our hope is to enable patients and families supported by the Hospice to live well and die well.

Sustaining a culture of trust, warmth and safety

Everyone who comes into contact with Treetops is treated with care and respect.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Page 3

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

b. Strategies for achieving objectives

The Board of Trustees have agreed the strategic direction of the charity through the preparation of a five-year rolling plan. The plan is approved and reviewed each year by the Trustees. The Chief Executive, with departmental managers, continues to develop operation plans and organisational objectives that are encapsulated in the annual budget, which has been approved by the Board. Progress towards achieving objectives is monitored and reviewed through the respective Board and Sub-Committee meetings of the Trustees. All activities of the organisation are monitored and reviewed by the Trustees through the production of monthly management accounts, care service delivery statistics and bi-monthly reports to the Board by the Chief Executive and departmental managers.

c. Activities undertaken to achieve objectives

These objectives are met through the provision of care services as follows:

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit. They are confident that the aims and objectives of the charity as manifested in the services it offers, both provide a public benefit and enhance the lives of the people who use the services. More information on how the charity has provided public benefit can be found in the achievements and performances section of this report.

Page 4

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

d. Volunteers

This has been a challenging year for volunteers and the Volunteer Services department, with many of our volunteering opportunities suspended due to the impact of Covid 19 on our service and business activity. With no service users coming on campus, drivers and wellbeing volunteers were stood down; as were fundraisers and lottery volunteers. Our biggest volunteer group in retail, were also inactive for most of the year due to the closure of the shops. Older volunteers were advised to self isolate very early on in the pandemic and this necessitated recruiting new volunteers into the activities that continued such as reception, befriending and cake and care.

For volunteers who were inactive during the pandemic, we set up a “keeping in touch” programme, initially contacting every volunteer on a regular basis, then phasing this down to those who needed help and support during the lockdown. Even now, we are still in touch with several of our most vulnerable inactive volunteers.

Due to low volunteer activity we lost two staff members in the Volunteer Services department and have continued to operate with the hard work and commitment of the Volunteer Services Co-Ordinator (Anna), who has worked tirelessly throughout to ensure that none of the essentials were missed.

Volunteer recognition has also been a challenge; having now missed three of our traditional volunteer socials due to Covid, Anna has continued to find different ways to express appreciation to our volunteers and recognise their service, such as a virtual presentation for long service awards.

We now find ourselves at a crossroads, to determine which traditional volunteer roles will return and which will not and with the changing shape of service delivery and fundraising, what new volunteer opportunities will arise and how these will need supporting in terms of recruitment, induction and training. We are working very closely with the line managers to progress this and are communicating developments to volunteers as soon as we can.

Throughout all this, we remain committed to maintaining the wellbeing and engagement of all our volunteers in the future, both our long standing and new supporters.

The new role of Volunteer Support Co-ordinator is co-ordinating day to day volunteer activity within the hospice including recruitment, administration, training, legal compliance and volunteer recognition; also ensuring the delivery of consistent and high-quality volunteer support within the hospice.

Page 5

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

a. Review of activities

Provision of Care

The hospice was last inspected by the Care Quality Commission (CQC) in April 2016. The final report awarded the rating of “Good” across the five domains of Safe, Effective, Caring, Responsive and Well Led. The exemplary report can be found on Treetops’ website and on the CQC website.

It was anticipated that an inspection would be undertaken during this year, but due to the Covid pandemic this did not happen. Instead, there was regular liaison between the hospice and our designated inspector, which has facilitated the sharing and monitoring of care delivery. These regular communications have been extremely welcome and supportive as services have had to adapt and change during a very challenging year.

Philippa Shreeve (Director of Clinical Services) is the registered manager for the organisation.

In March 2020, all services were impacted by the Covid pandemic and national lockdown restrictions.

As a result any planned developments for 2020–2021 were put on hold as emergency measures were taken. This included the capital campaign to fund the proposed In-patient facility.

The priorities that we set for 2020-21

1 – Wellbeing, Support and Information Service

Due to the first lockdown and the need to shield vulnerable patients, Treetops stopped all day hospice activity on site and converted to a community-based support service called ‘Cake and Care’.

Benefits of the service included:

Physical Care

Emotional Support

Page 6

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Practical Support

During the course of the year Treetops Wellbeing team continued to support on average 80 patients at a time.

Changes through the year saw the need to evolve the service again and as the challenges of the pandemic continued the team moved to structured support sessions delivered via ‘Zoom’. These consisted of exercise sessions, chair based, Otago and Tai Chi and a structured 1:1 education programme called (SPRING). This is an interactive digital program for 12 weeks where patients can be supported with practical tips on how they can embrace their own wellbeing from home.

Each session has a different subject and the aim is to develop personalized goals throughout the 12 weeks. To guide the program and assist the learning, there are suggested tasks to do at the end of each session. These sessions are very practical so patient participation and motivation is key.

These sessions are delivered over Zoom on a 1-1 basis, this gives us the opportunity to really focus in on the individual needs of the clients. There is a group call once a week so that participants are able to receive peer support and create relationships and a monthly peer support meeting on site.

Some face to face contact has now returned to the campus site but this is still in a limited format due to Covid restrictions. This includes the delivery of the Support and Information Café based on a booking system and a newly formed bereavement support group called Tears to Laughter.

2 – Hospice at Home Service and Roaming Nurse Service

Throughout the pandemic Treetops Hospice has continued to deliver its full Hospice at Home service, providing overnight and day support for patients at the end of life in their own homes.

In order to support our service and reduce demand on DHU, we temporarily introduced a Roaming Nurse team at night working from 9.30pm until 6.30am. The team consists of a registered nurse and a health care assistant.

Normally our Hospice at Home HCA nurses would call DHU if they needed assistance with PRN medication, syringe driver support, verification, catheter care or other nursing care procedures. The introduction of the Roaming Service meant that they could call this service instead, so reducing pressure on the 111 OOH service.

Treetops Hospice was extremely fortunate that Toyota at Burnaston stepped up to support this initiative with the loan of a car for the team to use. They have been extremely generous in extending this offer throughout the year.

Since this service started, some families have opted just to have support from the Roaming service, preferring that model of support to a full 9 hour night time visit.

Page 7

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

3 - Compassionate Communities

A priority for this year was to secure funding for the project, and this was successful following an application to the Nationwide Building Society community fund. Treetops was awarded £47,744 over 2 years starting January 2020 to deliver a network of volunteer community befrienders. This enabled the team to build on the work already achieved through the previous pilot project.

Further work has been carried out with diverse communities to find culturally appropriate ways of engaging them in conversations and events. An assets-based approach was adopted to focus on what works best for communities, building on local capacity to support those at the end of life or who are bereaved.

Treetops also established links and networks with other hospices working within community development to share best practice. The organisation is proud to have started the conversations about death, dying and bereavement in communities and endeavour to continue breaking down fears and taboos to enable people to plan better and support each other at the end of life.

4 – Counselling and Emotional Support

Prior to the national lockdown, all Counselling and Emotional Support Services were delivered via face to face counselling sessions. With social distancing and shielding this was not possible and the majority of adult counselling switched to being provided using IT based solutions such as Zoom or telephone support.

This proved extremely successful and most existing clients opted for this format in order to continue their therapy. All new assessments were also conducted in this way and this continued to be the chosen way of working for the majority of the year.

For the children and young people the use of Zoom was not as easy and for the younger children in particular this meant that therapy sessions were paused. In order to ensure that these children were still supported the team worked hard to provide them with care packs that included creative activities and games to play in order to remember their loved one and provide support and guidance with managing their grief. These proved extremely popular and successful.

The service has now resumed Covid-safe face to face sessions for adults and children, but some clients are still choosing to work remotely. The team have also continued to provide student placements, which are very highly sought after and they have worked hard to ensure our students meet all their counselling training requirements.

Work also commenced with University Hospitals of Derby and Burton NHS Foundation Trust to support staff from across the acute hospital who were being impacted by working pressures of the pandemic. The team provided small group and one to one sessions for staff. Sessions proved popular and evaluated well. This offer was also made to the care home sector staff, but sadly there was not any take up from this group of staff.

Due to the financial pressures faced by the organisation following the loss of predicted income generation from large events, a decision was taken that the Art Therapy service, offered by Treetops for many years, would need to be suspended. This resulted in the two Art Therapy staff being made redundant. This was an exceptionally difficult and sad decision for all involved.

5 – Syringe Driver training for Nursing Care Homes

Treetops Hospice Care was asked by the DDCCG to host two staff for a year’s contract to deliver syringe-driver training for nursing homes.

Page 8

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Fifty-six nursing homes across Southern Derbyshire required training on how to draw up and administer medication for delivery using a syringe driver.

This was a business-critical project for DDCCG prior to the Covid pandemic due to the contractual changes with Derby Royal Aseptic Department. Training was due to be delivered for each home over the coming financial year with additional trouble shooting support each time a home required a driver.

The training had just started to roll out when lockdown started and nursing homes subsequently closed to visitors and introduced strict procedures to protect patients and staff.

Although some of the training could be delivered remotely using Skype, Zoom or through videos there was still a need for detailed demonstrations and competency checks to be carried out.

In order to do this, it was identified that training could be delivered outside at the home at reduced risk to all and the Treetops facilities team stepped in to support this delivery.

The team utilised the Treetops minibus, driving to the nursing home, erecting one of our gazebos, providing chairs a table and PPE.

The syringe driver nurses could then deliver the training safely and effectively outside, after which everything was disinfected and packed away, ready for use the next time.

Using this approach, no staff needed to enter the home and the training could go ahead as planned. This proved to be an extremely popular solution and continued well into the winter, before the team then adapted the minibus to be a mobile classroom for use over the winter months.

Page 9

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

The syringe driver support nurses have since developed the service further and offer direct support to care homes who are managing a patient on a driver. This has included providing support to access equipment, supporting staff to spot changes in a person’s condition and how to plan future care accordingly.

Review of Services

From 1 April 2020 to 31 March 2021, Treetops Hospice Care was commissioned to provide Wellbeing Service and Hospice at Home to the Derby and Derbyshire CCG and the four CCGs in Nottinghamshire.

Counselling and Emotional Support for those who have been bereaved and support for people who are facing, or supporting someone who has been diagnosed with, a life-limiting illness are commissioned by the Derby and Derbyshire CCG.

Treetops Hospice raises 68% of the funding for these services through retail outlets, lottery and fundraising. The remaining 32% comes from the NHS via the above CCGs through block grant and cost and volume contracts.

Treetops Hospice offers a Support and Information Service, Complementary Therapy and Befriending / Compassionate Communities Service. We have also continued to host an outpatient clinic for the Royal Derby Hospital during the pandemic. The clinic is run by a Specialist Palliative Care Consultant, supported by host volunteers. The clinic supports patients with palliative care needs.

Our Clinical Services are governed by the Clinical Sub-committee of the Board of Trustees, who meet quarterly and receive individual service reports, which enable them to review the management and quality of care provided by the hospice. The reports are then submitted to the whole Board of Trustees at their meetings.

Participation in Clinical Audits

During 2020-21, Treetops Hospice Care did not participate in any national or local clinical audits.

Research

During 2020–2021, the hospice was not involved in any research projects.

NHS Quality Improvement and Innovation Goals

Treetops Hospice has quality requirements set by the Derby and Derbyshire Clinical Commissioning Group:

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Quality Overview

Activity data across the year reveals the following trends:

Wellbeing Service

Wellbeing Service Data

During the pandemic and the associated ‘Lockdown’ periods, the Wellbeing service has had to adapt many times in order to continue to deliver a service. The data below captures the range of activities provided across the year.

Wellbeing Programme

Unfortunately due to the Covid restrictions, it was not possible to provide the Spa Day sessions of assisted bathing.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Hospice at Home Service

The Hospice at Home service has continued to deliver an exceptionally high standard of care throughout the year. However there are notable changes that have impacted on activity levels.

Although the criteria for support from Hospice at Home remains the same (patient must be considered to be in the last six months of life) the available capacity within the service has meant that only patients who are considered to be classified as red or amber were prioritised for care.

Patients classified as being green are not routinely being offered care, unless there is a need to support the carer, in order to maintain their health and wellbeing.

As a result, many patients are only being supported for a short length of time, days rather than weeks. This is borne out by the increase in referral numbers across the year but reduction in hours of care. The average number of night support sessions delivered is 6 per patient. The number of patients who died at home has increased slightly to 95%.

Roaming Service

The Roaming Service was introduced in April 2020 as part of our response to Covid and to assist in the reduction of pressure on other sevice providers. The service consists of a team of two staff, one RGN and one HCA. They respond to calls received throughout the night, visiting patients and their families and carers to solve problems and deliver care. They also make a number of pre-planned calls to patients and families who require support but who do not wish to have the full night H@H support.

Page 12

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Page 13

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Counselling and Emotional Support

Our commissioned Bereavement Support Service in Derbyshire is unusual in hospice terms as we accept referrals from anyone in the community regardless of any previous association with Treetops Hospice Care.

Our team or counsellors have worked extremely hard during the year to ensure that emotional support could still be offered to those in need. Many clients chose to work over zoom during the lock down period. During the lockdown periods referrals fell considerably, but once restrictions were lifted the rate of referral grew significantly.

Adult Bereavement Service Data

Children and Families Bereavement Service Data

We also continued to provide Bereavement Support to children and young people under 18 years old. For some children it was not possible to continue therapy over zoom so the team worked hard to also continue to offer them support via the provision of care packs.

Life-Limiting Illness Counselling Support Data

Again, this service is not only for people who have accessed end of life care at the hospice but is for anyone in our community facing life-limiting illness. The year saw a significant reduction in the people accessing this service especially during the three lockdown periods.

Due to the pandemic, we did not provide any LLI work for children and young people.

In 2013, the Bereavement Services Association and Cruse Bereavement Care Services introduced the Bereavement Care Service Standards as a national evaluation tool. This tool has been now endorsed by the National Bereavement Alliance, to which Treetops Hospice Care is affiliated, and sets three levels of achievement within seven separate standards. These are Planning, Awareness and Access, Assessment, Support and Supervision, Education and Training, Resources, and

Page 14

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Monitoring and Evaluation.

Our team are dedicated to working to this standard and we are confident that we are achieving the highest level across all seven of the standards.

What others say about us

1. Care Quality Commission

Treetops Hospice Care is registered with, and regulated by, the Care Quality Commission in accordance with the Health & Social Care Act 2008.

Our most recent inspection report dated 7 April 2016 is available on the CQC website and finds us meeting the standards and rating us “Good” in all five core areas inspected. The report can be found at: www.cqc.org.uk

2. What our patients and carers say about us

Wellbeing Space Evaluations

Wellbeing service

Due to the many service changes in Wellbeing the normal service evaluations were not possible this year. Instead feedback was obtained via questionnaire and comments received are outlined below. We did not receive any negative comments on the service offered.

What impact have our regular phone calls had on you?

We always aim to meet guests’ clinical and emotional needs unobtrusively and with care and compassion.

What did it mean to you to receive our care packages?

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

to the person delivering it. I will REALLY miss them.

What is your favourite memory of receiving our Cake and Care service?

Have you had any other contact with Treetops during the COVID pandemic?

Do you feel there are other ways that Treetops can support you?

Page 16

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Wellbeing Service Feedback Form Quotes, 2020-2021

Wellbeing SPRING Program Evaluation.

This feedback is based on 8 patients participating in the 12 week Spring wellbeing pilot, the patients vary on which week they are completing. Ranging from weeks – 5-7. The ages of the participant range from 55-85.

Presentation, delivery, resources and technology

The below graphs present the evaluation of the feedback regarding the presentation of the sessions, the delivery, the resources in the packs and technology used, with the numbers of the responses down the left side.

Relevant to needs, Length of time, easy to follow

This graph shows if the participants found the content relevant to their needs, if the session was the right length of time and if they found the session easy to follow.

Page 17

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Time, respect, learning

This graph presents if the patient felt listened to and respected throughout the session and also if they learnt something new

Comments/ free written feedback

The below are some responses and comments taken from the individuals' evaluations

Page 18

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Hospice at Home Service

Family or Carer Evaluation

Each year we send out a service evaluation to the carers of (1 in 4) patients who died under our care during the year.

146 evaluations were sent out between January and December 2020 to carers of patients who died under our care and 69% were returned.

Referrals are received from many sources but predominantly they come from health professionals with 46% from district nurses, 25% from Community palliative care nurses and hospitals referrals, which increased this year to 13%.

Of those who returned the questionnaire:

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Hospice at Home - Carer evaluations, March 2021

Counselling and Emotional Support Service and Art Therapy

All clients who finish receiving support during the year from the Counselling and Emotional Support Services are asked to complete an evaluation of their experience.

Adult Bereavement:

Page 20

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Quotes from evaluations, 2020-2021 Bereaved Adults

Parents/Carers

38 evaluation forms were sent and 13 were returned (34%):

Quotes from evaluations, 2020-2021 Parents/Carers of Bereaved Children

Children/Young People

38 evaluation forms were sent out of which 13 were returned (34%):

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Quotes from evaluations, 2020-2021

Bereaved Children/Young People.

Life-limiting Illness

5 evaluation forms were sent out, 4 were returned (80%). Due to the pandemic, we did not provide any LLI work for children and young people.

Quotes from evaluations, 2020-2021 Life-Limiting Illness clients

What our staff say about the organisation

Over the last year our staff have been well and truly pushed to the limit as they have responded to the challenges presented by the pandemic. We have therefore not engaged in any formal staff consultation but have instead focused on staff wellbeing and safety.

Despite some initial challenges of equipment availability all staff have been provided appropriate PPE and access to testing during this time. Support to staff wellbeing has been maintained with regular time to reflect and mindfulness sessions, along with a book club and online yoga. Any staff off sick or isolating were also supported with welfare calls and care packs as and when required.

We have also worked hard to ensure regular two-way communication through 121s and appraisals, an active staff meeting open to all employees has been held every 3 months, along with additional update meetings at times of significant change. Our operational management group meets every 2 months and a Senior Leadership Team has met weekly.

Complaints and Compliments

Complaints

During 2020–2021, we received two clinical service complaints. These incidents were investigated, documented and action taken as required. Feedback on the outcome and action was provided to the complainants.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance (continued)

Compliments

In addition to the positive evaluations of our services, we receive many emails, Facebook comments and individual cards and letters of thanks to our full range of services during the year.

We do not at present have a comprehensive way to capture and log all this feedback. In total 60% of our in-memoriam donations came from the families and carers of those who were cared for by our services.

Patient Safety Indicators

Patient safety is paramount to our services and all incidents are reported and logged. We ensure that every incident is assessed, relevant risk assessments reviewed, and any wider implications are considered, resulting in policy and training updates as identified.

We have a Health and Safety Committee made up of staff and trustees, who meet quarterly and receive departmental reports. They review and drive forward the Health and Safety Action Plan and scrutinise all accidents and incidents in order to identify trends.

During the period April 2020 – March 2021, there was only one fall incident recorded. There were 7 further incidents reported two of which involved verbal and physical aggression towards a staff member by agitated patients, two slips and trips by staff members inside or entering a property, one flagged medication concern that was resolved with the District Nurse and one involving a dent to the car. All incidents were fully investigated and any action taken documented and reported the Clinical Sub Group of the board of trustees along with the Derby and Derbyshire Clinical Commissioning Group.

b. Investment Policy and Performance

During 2015 the Board of Trustees decided that due to the low interest rates, it was now the appropriate time to move some of our reserves from interest bearing accounts to be managed by investment brokers. The amount invested is the surplus over the minimum amount set aside for reserves. The total amount of investment income received in the year was £9,505.

Other investments are £10,000 invested in Treetops Funding Limited and £1,000 in Treetops Retail Limited.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

b. Results for the year

The Charity’s gross income rose from £4,803,571 to £5,715,981, an increase of £912,410. Gross costs decreased from £4,221,322 to £4,029,533, a decrease of 4.5%, which was within the targets approved by the budget.

The charity had funds carried forward at 31 March 2021 of £5,043,699 (2020: £3,327,527) of which £41,384 (2020: £74,875) are restricted funds, £2,803,937 (2020: £976,560) are unrestricted funds and £2,198,378 (2020: £2,276,092) are designated funds.

Treetops Funding Limited and Treetops Retail Limited

In 2003, Treetops Retail Limited was created for the Retail shops and catering operation. From 1 April 2018 onwards, the Retail shops were transferred over to Treetops Hospice Trust to ensure Gift Aid claims were correctly dealt with and did not leave the subsidiary company insolvent. Treetops Retail Limited now only contains the catering operation and is part of the VAT registered group with Treetops Hospice Trust

The Charity’s wholly owned trading subsidiaries carry out non-charitable trading activities for the Charity.

Funding Company – Treetops Hospice Lottery

The Funding Company’s turnover rose from £657,681 to £709,159 (7.8%), profit increase from £343,394 to £449,378 (3.1%). Although the pandemic lead to an initial drop in membership numbers, remote recruitment campaigns lead to a peak membership of over 13,300 members during the year.

Retail Company

Treetops Retail Limited made an operating loss of £36,562 compared to a profit of £10,162 for 2019/20.

Fundraising

Legacy income has experienced a further increase of income rising from £1,113,573 to £1,237,783. This increase in legacy income is welcome as although at present it only is depended on upon a small way, the nature of Charity finances is changing and legacies are becoming more critical to operations. To this end a legacy strategy has been developed and is now being implemented to secure this future of this critical line of funding. This is to develop awareness within the public domain of the need for gifts in wills and the impact that such generosity can have on service development.

c. Principal risks and uncertainties

The Board has agreed a risk management structure for the organisation and has identified the major risks to which the organisation is exposed, which are reviewed every six months and appropriate mitigating action is taken accordingly.

The most recent review showed that the highest risks as:

Page 24

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

d. Reserves policy

The Board of Trustees regularly review the level of reserves to ensure that fund levels are appropriate for the current activities and long term aims, should they need to be called upon. The reserves policy forms part of our Finance Policies and can provided upon request.

To develop long term objectives and ensure the continuation of current services, the Charity needs to have an appropriate level of reserves. The Board of Trustees have calculated and agreed an acceptable level to be £800,000. This accounts for any major loss of income, such as statutory funding, to allow services to continue running for 6 months and fund redundancy costs. The Trustees are satisfied with the reserves level and feel it is at a satisfactory level for the Charity to discharge its obligations and long-term plans in these uncertain financial times.

At the year end, the free reserves figure was £2,803,937, which is above the level set. The Trustees will be reviewing the reserves policy in the forthcoming year.

Structure, governance and management

a. Constitution

Treetops Hospice Trust is a registered charity and company limited by guarantee without share capital and was set up on 20 March 1984 under the name Draycott Hospice Association. The name of the company was changed to Treetops Hospice Trust on 21 June 1993. The charity’s governing document is its Memorandum and Articles of Association (last amended on 24 November 2008), which restrict the charity’s operations to all such lawful acts as are incidental or necessary to the attainment of its objectives.

b. Methods of appointment or election of Trustees

The management of the Group and the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Policies adopted for the induction and training of Trustees

The Board agreed a written structure for the induction of new Trustees, and a code of conduct for Trustees and the Chief Executive. Trustee induction is managed by the Chief Executive and the Company Secretary and includes written information on the following topics:

All new Trustees will spend time with the Chair of the Board and the Chief Executive at an early stage. The charity subscribes to Governance a journal for Trustees. All Trustees receive individual copies and a copy is held in the general office and Trustees are given information on relevant training courses.

Page 25

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management (continued)

d. Pay policy for senior staff

It is the policy of the Board of Trustees to remunerate the Senior Leadership Team (SLT) in line with market forces and pay an acceptable salary that in general is in line with the charity sector and specifically hospices, which will attract and keep quality staff.

The SLT are only awarded pay increases in line with the cost of living annual award given to all staff and will not receive and other financial recognition. The cost of living increase is discussed by the Board of Trustees annually and is awarded in line with the charity’s performance, affordability and external indicators, such as the cost of living index.

e. Organisational structure and decision making

The responsibility to ensure appropriate management of the charity is vested in the Board of Trustees, a third of which are elected annually by the members of the Company. To assist the Board in discharging its responsibilities, it receives regular reports on some aspects of its principle functions from the Finance and Income Generation and the Clinical sub committees. These committees consist of members of the Board of Trustees and senior members of staff. The Finance and Income Generation sub committee meet to review the financial activity every quarter, as do the Clinical sub committee who monitor clinical services. The Board also meets quarterly with additional meetings as required.

The Chief Executive, who leads the SLT, is responsible to the Board of Trustees for the day to day management of the charity and the execution of the policies and strategies defined by the Board.

f. Risk management

The Board has agreed a risk management structure for the organisation and has identified the major risks to which the organisation is exposed, these are reviewed every six months and appropriate mitigating action is taken accordingly. The Health and Safety committee continue to ensure that all relevant issues are considered and addressed at departmental level and the Health and Safety Responsible Person prepares quarterly Health and Safety reports for the Board.

Page 26

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management (continued)

g. Governance

In 2012 the Trustees took place in the Help the Hospices (Hospice UK) Board Development Programme run by Cass Business School. The Help the Hospices Board development programme, funded by the Monument Trust, focused on effective governance (i.e. the systems, processes and behaviours that enable trustees/non executive directors to hold the organisation in trust, steer its work and optimise the benefit to its current and future beneficiaries). The key framework used in the programme was Good Governance – a code for the voluntary and community sector (2nd edition October 2010), which sets out six key principles of effective governance.

The key indicators used to assess the success of the programme included:

The programme consisted of: a document review; interviews with Chair, Chief Executive and two Trustees; three visits to the Hospice, including Board meetings and some interim contact.

The Board considered the 11 recommendations in the board development report. It was decided that the Board wanted to focus on:

Clinical Governance is the remit of the Clinical Sub Committee, who report to the Board.

Plans for future periods

Living and working through the pandemic has undoubtedly taken its toll on everyone. Our staff, volunteers and our patients are all feeling the effects. This coming year has to focus on the need to regroup and recover.

1 – Wellbeing, Support and Information Service

Our focus for this year is to consolidate our current wellbeing offer, holding groups on site as and when we can safely. We continue to develop the model so that we can support people from the point of diagnosis, through maintenance of wellbeing and recovery following periods of ill health, through to more assisted support as they deteriorate.

The Support and Information café is a vital first contact for people accessing our services and our endeavour is to be able to return this to its original drop-in format. The café has proved that people find this relaxed form of access to the hospice easy to engage with, it is therefore vital that we return to this format as soon as is safely possible.

The exercise programme will continue to run in both a virtual and face-to-face format with focus on development of enablement approach. Our aim is to ensure that we can support patients to maintain and regain strength, mobility and confidence through participation in these sessions.

Page 27

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Plans for future periods (continued)

This last year saw the pilot of the SPRING program and following feedback and refinement our aim is to offer this format as a rolling programme. The engagement of individuals on a one to one basis has proved extremely successful and as such shaped the new format. We plan this year to further develop the reablement model and to embed Occupational Therapy into the service.

We plan to restart the SPA day assisted bathing sessions as soon as possible as we are receiving a significant number of requests for this service to resume.

We will also continue to develop our Wellbeing at Home service. This is aimed at those patients who are entering the terminal phase and who are unable or struggle to engage with the services outlined above. Their carers may also need support with respite care. The service provides one to one support to enable them to live the life they have and plan for their future care. We will take aspects from Wellbeing out into the home which include (but not limited to) legacy work, extended personal care such as manicures, hand massages, reading, sharing music, conversations around ReSPECT and other end of life planning.

The recent introduction of the Tears to Laughter group has been wonderful addition to our Wellbeing portfolio. The team had identified from individuals attending the café that there was a service gap for the newly bereaved. The group provides valuable support to those who are struggling, but who do not meet the criteria or require full bereavement counselling. The group is going from strength to strength and the peer support element, alongside the weekly group has certainly identified a format for future group delivery.

2 – Hospice at Home – Roaming Nursing Service

Treetops Hospice will continue to provide as normal its full Hospice at Home service providing overnight and day support for patients at the end of life in their own homes. Our level of activity has dropped as staff have left and decided to reduce their working hours, so our focus this year is to recruit to the bank so that we have more staff to call upon the deliver the contracted hours.

The Roaming Service has gone from strength the strength and the data, along with feedback from families and carers, clearly shows the impact the service is having. We are therefore keen to see this be commissioned as part of our ongoing services. We are currently working with the CCG and DHU to collect and evaluate data on the impact of the service.

The car is due to be returned to Toyota, which will present challenges, but we are working to find a longer term solution. Our community relationships income generation team are now exploring ways in which we can be supported further with the provision of a car.

We have been extremely fortunate to receive grant funding support from the Derby and Burton Charitable Hospital Fund to support delivery of this service for the next financial year. Without their support we could not have continued this very valuable service.

3 – Compassionate Communities

Following the success of the online training we now have a number of trained befrienders who are matched to clients. Feedback from recipients of this service has been extremely positive and with the introduction of face-to-face visits along with Zoom and telephone calls the service has the potential again to fulfil a vital unmet need.

Our intention this next year is to grow this service further with reach into many communities. The Nationwide grant funding ends this year and we are now looking for further financial support to ensure its continuation.

Page 28

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Plans for future periods (continued)

Plans are still in place to work with diverse communities to find culturally appropriate ways of engaging them in conversations and events. An assets-based approach will be adopted focusing on what works best for communities, building on local capacity to support those at the end of life or who are bereaved.

Treetops will continue to work with other hospices working within community development to share best practice and develop the Compassionate Communities model. The organisation is proud to have started the conversations about death, dying and bereavement in communities and will endeavour to continue breaking down fears and taboos to enable people to plan better and support each other at the end of life.

4 – Counselling and Emotional Support

Our Counselling and Emotional Support service has excelled as a provider for many years and our ambition this year is to start to work towards recognition as a centre of excellence for bereavement and trauma work.

The service has now resumed face-to-face sessions, but is keen to retain some of the new working practices that developed in response to Covid. Referral numbers are already increasing and it is anticipated that this year could see a real spike in demand for our service. The past year has seen a time when people have not been able to carry out the normal rituals associated with death, dying, loss and bereavement and the impact of this is already starting to play out. Our service is also seeing a rising rate of inappropriate referrals as people desperately seek mental health support and try every avenue. This will certainly be a challenge for us along with the wider mental health care system.

We are also looking to restart the Mollitiam ProjiX ‘non-talking’ therapies project for children and young people who have been traumatically bereaved. This project supports children and young people who struggle to benefit from traditional 1- 2-1 talking therapy. Two cohorts of children had successfully completed the program prior to the pandemic, with great results, but due to its format it has not been possible to run it in the Covid restrictions. We are now looking to restart this programme along with applications to support the ongoing funding of this approach.

5 – Syringe Driver Training for Nursing Care Homes

Following the success of the one-year contract to deliver syringe-driver training for nursing homes this work has been commissioned for a further year.

The team of two nurses are continuing to work with the fifty-six nursing homes across Southern Derbyshire delivering training on the draw up and administering of medication via a syringe driver. In addition, they provide ongoing support to the homes which have a patient who is in need of a syringe driver and they combine this with wider training about managing that resident at end of life. The feedback from homes has been fantastic as they have engaged with this approach.

The transient nature of the staff in the care home sector highlights how training and support is required on a rolling basis in order to respond to staff changes. The two staff supporting this project have been extremely innovative, flexible and responsive in their approach and have again highlighted how much support homes require in order to ensure that they can deliver good end of life care and maintain residents in their own setting.

It is hoped over this coming year that the data gathered will support the initiative of retaining this type of direct support and that opportunity to work with the newly developed position of Manager of Virtual Education Centre will ensure that this work links to the wider initiative of developing a skilled workforce in these settings.

Page 29

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Information on Fundraising Practices

All staff and volunteers read the Treetops Hospice Trust policies on fundraising as part of their induction. All outside agencies are registered with appropriate regulatory bodies and sign agreements with Treetops Hospice Trust regarding policies on fundraising and General Data Protection Regulation compliance.

Staff and volunteers attend training sessions on specific aspects of fundraising e.g. collections, and are given the Fundraising Regulators Code of Fundraising Practice for that particular activity.

Breach of any of the policies is dealt with by the Head of Community Relationships, Head of Supporter Relationships or Volunteers Services in line with the Treetops Hospice Trust volunteer procedures. Any breach by a paid fundraiser would be handled through the Treetops Hospice Disciplinary Policy and Procedure. Treetops Hospice also has a clear Gift Policy on accepting or abusing position for receiving money/gifts.

If Treetops Hospice Trust is notified of third party fundraising events, any person from a group or any individual holding that event, informs us to ensure that we are aware of the event’s details, they are compliant, and that the money is received after the event. This is monitored by the Community Relationships team.

Treetops Hospice Trust’s income generation department organises fundraising events and co-ordinates the activities of our supporters both in the Hospice and in the wider community on behalf of the charity. The department has signed up to the Fundraising Regulator’s Code of Fundraising Practice, and the organisation as a whole adheres to the General Data Protection Regulations.

All direct marketing is undertaken by the Supporter Relationships department to ensure that it is not unreasonably intrusive or persistent. All marketing material contains clear instructions on how a person can be removed from mailing lists, as do all letters of thanks.

Treetops Hospice Lottery does use a third party canvasing company to recruit members of the Lottery. A Data Protection Agreement is in place with that company (Burden and Burden), which confirms that they adhere to the Fundraising Regulator’s Code of Fundraising Practice and the General Data Protection Regulations.

Page 30

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Company and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Group and the 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 Group and the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

So far as the Trustees are aware:

Auditor

The auditor, BHP LLP, has indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Anil Sarda

Anil Sarda (Oct 1, 2021 06:04 GMT+1) ................................................

Mr A Sarda (Trustee) Date: Oct 1, 2021

Page 31

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF TREETOPS HOSPICE TRUST

Opinion

We have audited the financial statements of Treetops Hospice Trust (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 March 2021 which comprise the consolidated statement of financial activities, the consolidated balance sheet, the company balance sheet, the consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 directors' 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 group's or the parent 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.

Page 32

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF TREETOPS HOSPICE TRUST (CONTINUED)

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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 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.

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 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 our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

Page 33

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF TREETOPS HOSPICE TRUST (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the 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 group's and the parent 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 group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the sector in which it operates, and considered the risk of such regulations, including fraud. We designed audit procedures to respond to the risk. We focused on laws and regulations relevant to the charitable company which could give rise to a material misstatement in the financial statements. Our testing included discussions with management, trustees, and those staff with direct responsibility for the compliance of laws and regulations. We also reviewed legal expenses. We addressed the risk of management override of internal controls, including the testing of journals and review of the nominal ledger. We evaluated whether there was evidence of bias by management or the trustees that represented a risk of material misstatement due to fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Page 34

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF TREETOPS HOSPICE TRUST (CONTINUED)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standardsand-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor's report.

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, and to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Jane Marshall (Oct 5, 2021 16:53 GMT+1)

Jane Marshall (Senior statutory auditor) for and on behalf of

BHP LLP

Chartered Accountants Statutory Auditor 2 Rutland Park

Sheffield S10 2PD

Date: Oct 5, 2021

Page 35

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
4
Charitable activities
7
Other trading activities
8
Investments
9
Other income
10
Total income
Expenditure on:
Raising funds:
11, 12
Voluntary income
Fundraising trading
Charitable activities
13
Total expenditure
Net (expenditure)/income before net
gains/(losses) on investments
Net gains/(losses) on investments
18
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2021
£
736,788
3,282
-
-
-
740,070
-
-
773,561
773,561
(33,491)
-
(33,491)
74,875
(33,491)
41,384		 Unrestricted
funds
2021
£
2,209,969
815,875
1,526,852
9,505
413,710
4,975,911
390,476
1,331,552
1,533,944
3,255,972
1,719,939
29,724
1,749,663
3,252,652
1,749,663
5,002,315		 Total
funds
2021
£
2,946,757
819,157
1,526,852
9,505
413,710
5,715,981
390,476
1,331,552
2,307,505
4,029,533
1,686,448
29,724
1,716,172
3,327,527
1,716,172
5,043,699		 Total
funds
2020
£
1,833,526
841,759
2,122,279
6,007
-
4,803,571
355,583
1,540,057
2,325,682
4,221,322
582,249
(60,313)
521,936
2,805,591
521,936
3,327,527

The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.

Page 36

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REGISTERED NUMBER: 01801708

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2021

Note
Fixed assets
Tangible assets
17
Investments
18
Current assets
Stocks
19
Debtors
20
Cash at bank and in hand
Creditors: amounts falling due within one year
21
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
22
Unrestricted funds (includes revaluation reserve
of £5,625 (2020: (£21,762))
22
Total funds		 60,947
1,032,629
1,413,055
2,506,631
(161,468)		 2021
£
2,198,378
500,158
2,698,536
2,345,163
5,043,699
5,043,699
41,384
5,002,315
5,043,699		 63,005
291,990
454,931
809,926
(230,642)		 2020
£
2,276,092
472,151
2,748,243
579,284
3,327,527
3,327,527
74,875
3,252,652
3,327,527

Page 37

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REGISTERED NUMBER: 01801708

CONSOLIDATED BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2021

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Anil Sarda

Anil Sarda (Oct 1, 2021 06:04 GMT+1)

Mr A Sarda

(Trustee) Date: Oct 1, 2021

The notes on pages 42 to 69 form part of these financial statements.

Page 38

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REGISTERED NUMBER: 01801708

COMPANY BALANCE SHEET

AS AT 31 MARCH 2021

Note
Fixed assets
Tangible assets
17
Investments
18
Current assets
Stocks
19
Debtors
20
Cash at bank and in hand
Creditors: amounts falling due within one year
21
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
22
Unrestricted funds (includes revaluation reserve
of £5,625 (2020: (£21,762))
22
Total funds		 60,947
1,030,732
1,190,564
2,282,243
(422,484)		 2021
£
2,198,378
511,158
2,709,536
1,859,759
4,569,295
4,569,295
41,384
4,527,911
4,569,295		 59,337
275,572
419,391
754,300
(547,603)		 2020
£
2,276,092
483,151
2,759,243
206,697
2,965,940
2,965,940
74,875
2,891,065
2,965,940

Page 39

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REGISTERED NUMBER: 01801708

COMPANY BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2021

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has no presented its own Statement of financial activities in these financial statements. The Company only result for the year was a surplus of £1,603,355 (2020: £378,454).

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Anil Sarda

Anil Sarda (Oct 1, 2021 06:04 GMT+1)

Mr A Sarda

(Trustee) Date: Oct 1, 2021

The notes on pages 42 to 69 form part of these financial statements.

Page 40

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Note
Cash flows from operating activities
Net cash provided by operating activities
25
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Proceeds from sale of investments
Purchase of investments
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
26		 2021
£
981,180
9,505
(34,278)
331,348
(106,920)
199,655
1,180,835
484,106
1,664,941		 2020
£
588,885
6,007
(69,157)
219,092
(566,592)
(410,650)
178,235
305,871
484,106

Page 41

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. General information

The company is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Treetops Hospice Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Company and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements. The Company's only result for the year was £1,603,355 (2020: £378,454)

The financial statements are prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2 Going concern

The Trustees’ have considered the impact of Covid-19 on the charity’s income and operating cost base. They have prepared forecasts of income and expenditure and cash flow for the period to 31 March 2024 which shows that they have sufficient reserves and cash to be able to continue for the foreseeable future. These forecasts are based on a number of assumptions which are sensitive to the long term impact of Covid-19 and the success of a new fundraising strategy. The Trustees’ will continue to monitor the impact on income and take appropriate action as necessary.

The Trustees’ recognise the uncertainty around future income generation and the inherent risk regarding the success and sustainability of their plans, however the Trustees’ have concluded that the entity remains a going concern whilst such viable options are available to it. The Trustee’s therefore continue to adopt the going concern basis of preparation for these financial statements.

Page 42

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.

Grants are included in the Consolidated statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the Company's accounting policies.

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

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Income relating to the Coronavirus Job Retention Scheme is recognised in the period for which the funding is claimed.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Page 43

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.4 Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

Freehold property - 2% straight line
Motor vehicles - 25% straight line
Fixtures and fittings - 25% straight line
Office equipment - 25% straight line

Assets under construction are not depreciated as they are not yet operational within the business.

Page 44

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.8 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated statement of financial activities.

Investments in subsidiaries are valued at cost less provision for impairment.

2.9 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.10 Debtors

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

2.11 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.12 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Consolidated statement of financial activities as a finance cost.

2.13 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 45

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.14 Operating leases

Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight line basis over the lease term.

2.15 Pensions

The company contributes to individuals' defined contribution pension schemes. Contributions are charged to the SOFA in the year they are payable.

2.16 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

2.17 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Page 46

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

4. Income from donations and legacies

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2021 2021 2021 2020
£ £ £ £
Donations and sponsorship 492,780 - 492,780 256,202
Legacies and bequests 1,237,783 - 1,237,783 1,113,573
Income from charitable trusts(note 5) 125,583 - 125,583 79,061
Income from other clubs and organisations 145,384 - 145,384 41,508
Christmas appeal 18,351 - 18,351 13,650
Business club 250 - 250 312
Car boot sales - - - 9,251
Light Upa Life 25,273 - 25,273 7,658
Easter appeal - - - 4,327
Recycling - - - 159
Hospice UK - 629,288 629,288 -
Starlight Strut 16,864 - 16,864 32,399
Gift aid 29,255 - 29,255 74,864
BBC Children in Need 2,000 7,500 9,500 10,000
Communityevents 3,633 - 3,633 18,319
Tea for Treetops - - - 5,690
BigLottery 112,688 - 112,688 72,000
Compassionate Communities Project - - - 92,972
Barclays RoamingNurse - 100,000 100,000 -
Support groups 125 - 125 1,581
Total 2021 2,209,969 736,788 2,946,757 1,833,526
Total 2020 1,610,810 222,716 1,833,526

Page 47

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

5. Charitable trusts

2021
£
The Ardwick Trust 200
AW Lymn centenaryfoundation 3,115
Blakemore Foundation 100
The Cecil Rosen Foundation 1,000
Central England Co-operative CommunityDividend Fund 2,058
Cumberland Trust 300
The Dennis Alan YardyCharitable Trust 500
Derbyshire Freemasons 250
Dixie Rose Charitable Trust 3,000
East Midlands Airport CommunityFund 3,000
Erewash voluntaryaction 2,000
The FebruaryFoundation 7,500
The FiftyFund 1,000
Francis Winham Foundation 10,000
Groundworks - Tesco Bags of Help 500
The Henhurst Charitable Trust 500
The Hospital SaturdayFund Charitable Trust 2,000
Intu Derby 2,000
Institute of Our Ladyof Mercy 1,000
Albert Hunt Trust 10,000
The Jessie Spencer Trust(Eversheds) 5,000
The Jones 1986 Charitable Trust 25,000
The Lynn Foundation 500
Mark Armitage Charitable Trust 500
The Manor House Charitable Trust 2,000
The MaryRobertson Trust c/o Natwest Nottingham Uni Branch 3,000
Masonic Charitable Foundation 1,000
MayHearnshaw Charitable Foundation 2,500
The Mears Foundation 500
NeighbourlyCommunityFund 400
Nottinghamshire CommunityFoundation 4,160
The SawleyCharities 500
The Sir Cliff Richard Charitable Trust 1,000
balance c/f 96,083

Page 48

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

5. Charitable trusts (continued)

2021
£
balance b/f 96,083
The Sir John Eastwood Foundation 2,000
The Sir Jules Thorn Charitable Trust 5,000
The Sobell Foundation 10,000
The Thomas Farr Charity 5,000
The Thomas J Horne Memorial Trust 7,000
The Woodroffe Benton Foundation 500
125,583

6. Donations and legacies - restricted funds

2021 2019
£ £
Children in Need 7,500 10,000
Nationwide CommunityGrant - 47,744
Derbyshire CC Compassionate Communities Project - 92,972
BigLotteryFund - 72,000
Barclays RoamingNurse Grant 100,000 -
Hospice UK 629,288 -
736,788 222,716

Page 49

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

7. Income from charitable activities

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2021 2021 2021 2020
£ £ £ £
Derby& Derbyshire CCG 724,431 - 724,431 679,340
Nottingham CountyTeachingCCG 40,767 - 40,767 69,894
SDCCG LLI 23,996 - 23,996 25,135
Erewash LLI 3,467 - 3,467 3,467
792,661 - 792,661 777,836
Other income
Education 1,295 - 1,295 2,218
Meals and refreshments 688 - 688 15,629
Trustee membershipfees - - - 387
NHSpension rebate 8,500 - 8,500 8,500
Trauma CES 8,000 3,282 11,282 19,167
Miscellaneous 4,731 - 4,731 18,022
Total 2021 815,875 3,282 819,157 841,759
Total 2020 834,647 7,112 841,759

Page 50

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

8. Income from other trading activities

Income from fundraising events

Shop sales
Hospice lottery income
Catering income
Total 2020		 Unrestricted
funds
2021
£
816,909
709,159
784
1,526,852
2,122,279		 Total
funds
2021
£
816,909
709,159
784
1,526,852
2,122,279		 Total
funds
2020
£
1,292,149
657,681
172,449
2,122,279

9. Investment income

Bank interest
Listed investments income
Total 2020		 Unrestricted
funds
2021
£
4,713
4,792
9,505
6,007		 Total
funds
2021
£
4,713
4,792
9,505
6,007		 Total
funds
2020
£
2,750
3,257
6,007

Page 51

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

10. Other incoming resources

Coronavirus Job Retention Scheme Income
Total 2020
Raising funds - voluntary income		 Unrestricted
funds
2021
£
413,710
-
Unrestricted
funds		 Total
funds
2021
£
413,710
-
Total
funds		 Total
funds
2020
£
-
Total
funds
2021 2021 2020
£ £ £
Direct costs - other 53,362 53,362 95,772
Direct costs - staff 330,605 330,605 257,921
Investment management fees 6,509 6,509 1,890
Total 2021 390,476 390,476 355,583
Total 2020 355,583 355,583

11. Raising funds - voluntary income

Page 52

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

12. Raising funds - fundraising trading

Direct staff
costs		 Direct other
costs		 Support
costs		 Total
funds		 Total
funds
2021 2021 2021 2021 2020
£ £ £ £ £
Hospice lottery 99,160 160,621 - 259,781 314,287
Shops 668,098 330,075 - 998,173 1,063,483
Catering 65,916 7,682 - 73,598 162,287
Total 2021 833,174 498,378 - 1,331,552 1,540,057
Total 2020 803,070 736,987 - 1,540,057

Direct costs - other are those associated with providing the activity, for example, lottery prizes, shop cost of sales, depreciation and other costs. All costs are unrestricted.

Page 53

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

13. Cost of charitable activities

Direct staff
costs		 Direct other
costs		 Support costs Total
costs		 Total
costs
2021 2021 2021 2021 2020
£ £ £ £ £
Wellbeing 261,474 38,770 203,367 503,611 604,032
Bereavement support 317,943 108,129 288,595 714,667 512,246
Complementarytherapy 866 8,744 6,509 16,119 36,983
Hospice at home 592,150 23,906 417,280 1,033,336 1,072,365
Training 6,088 7,699 9,338 23,125 44,707
Clinical information & support
centre		 - - - - 37,136
Governance costs(note 14) 11,308 5,339 - 16,647 18,213
Total 2021 1,189,829 192,587 925,089 2,307,505 2,325,682
Total 2020 1,295,298 190,470 839,914 2,325,682

Support costs outlined below have been allocated to charitable activities in proportion to the direct costs attributed to each activity.

The relevant proportions are wellbeing 22% (2020: 26%), bereavement support 31% (2020: 22%), complementary therapy 1% (2020: 2%), hospice at home 45% (2020: 46%), training 1% (2020: 2%) and support centre 0% (2020: 2%).

Restricted expenditure totalling £773,561 (2020: £195,365) is included in the total expenditure of £2,307,505 (2020: £2,325,682).

Support costs 2021 2019
£ £
Administration 777,725 748,494
Marketing 147,364 91,420
925,089 839,914

Page 54

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

14. Governance costs

Unrestricted
funds		 Total
funds		 Total
funds
2021 2021 2020
£ £ £
Direct costs - other 5,339 5,339 6,905
Direct costs - staff 11,308 11,308 11,308
Total 2021 16,647 16,647 18,213
Total 2020 18,213 18,213

Other governance costs represent audit fees, legal costs and health & safety audit costs. Staff costs represent company secretarial and chief executive governance costs.

15. Net income/(expenditure)

This is stated after charging:

2021 2020
£ £
Depreciation of tangible fixed assets:
- owned bythe charity 111,992 123,046
Auditor's remuneration - other services 5,420 5,260
Auditor's remuneration - audit 9,360 9,090

Page 55

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

16. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes		 Group
2021
£
2,542,032
189,500
217,542
2,949,074		 Group
2020
£
2,466,962
168,901
226,627
2,862,490		 Company
2021
£
2,398,584
179,020
206,394
2,783,998		 Company
2020
£
2,323,985
159,591
215,792
2,699,368

Total redundancy payments made during the year amounted to £20,149 of which £17,445 were for statutory redundancy and £2,704 for payment in lieu of notice.

The average monthly number of employees was 155 (2020: 160) and the average monthly number of employees expressed as full time equivalents was as follows (including casual and part time staff):

Direct charitable
Fundraising and publicity
Management and administration		 Group
2021
No.
39
48
15
102		 Group
2020
No.
43
48
15
106

Page 56

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

16. Staff costs (continued)

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

Group Group
2021 2020
No. No.
In the band £60,001 - £70,000 1 1
In the band £70,001 - £80,000 1 1

The total amount of employee benefits received by key management personnel, including employer's NI and pension, is £352,502 (2020: £300,659). The Trust considers its key management personnel to comprise the Chief Executive Officer, Director of Clinical Services, Company Secretary, Head of Finance and Volunteer & Support Services Manager and HR Manager.

No Trustees were paid any remuneration during the year. No Trustees were reimbursed travel expenses during the year for their participation in volunteering in line with the charitable company's expense policy (2020: £1,065 to 1 trustee).

Treetops Hospice Trust makes payments on behalf of employees into individuals' defined contributions pension schemes. The assets of these schemes are held separately from those of the charity in independently administered funds. The pension cost charge in the Statement of Financials Activities represents contributions payable by the charity to the funds and amounts to £213,037 (2020: £226,627). At the year end, contributions of £17,672 (2020: £15,306) were outstanding.

Page 57

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

17. Tangible fixed assets

Group and Company

Cost or valuation
At 1 April 2020
Additions
Transfers between
classes
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Freehold
property
£
2,630,762
-
(139,700)
2,491,062
477,738
49,826
527,564
1,963,498
2,153,024		 Motor
vehicles
£
118,230
-
-
118,230
118,227
-
118,227
3
3		 Fixtures and
fittings
£
610,481
34,278
-
644,759
517,368
48,160
565,528
79,231
93,113		 Office
equipment
£
95,960
-
-
95,960
66,008
14,006
80,014
15,946
29,952		 Assets under
construction
£
-
-
139,700
139,700
-
-
-
139,700
-		 Total
£
3,455,433
34,278
-
3,489,711
1,179,341
111,992
1,291,333
2,198,378
2,276,092

The Trustees are of the opinion that the open market value of the freehold property is in excess of its carrying value. It is not considered practical to quantify this excess.

The cost of the freehold property comprise of the buildings and grounds known as Treetops Hospice Trust.

Page 58

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

17. Tangible fixed assets (continued)

2021 2020
£ £
Original costs 246,882 246,882
Improvements to freeholdproperty 1,310,694 1,310,694
Sandiacrepremises 167,941 167,941
New build costs 765,545 765,545
Inpatient unit - 139,700
2,491,062 2,630,762
Fixed asset investments
Group
Cost or valuation
At 1 April 2020
Additions
Disposals
Revaluations
Movement in cash
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
All investments are held in the UK.		 Listed securities
£
472,151
106,920
(331,348)
29,724
222,711
500,158
500,158
472,151

18. Fixed asset investments

Page 59

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

18. Fixed asset investments (continued)

Company
Cost or valuation
At 1 April 2020
Additions
Disposals
Revaluations
Foreign exchange movement
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020		 Investments in
subsidiary
companies
£
11,000
-
-
-
-
11,000
11,000
11,000		 Listed securities
£
472,151
106,920
(331,348)
29,724
222,711
500,158
500,158
472,151		 Total
£
483,151
106,920
(331,348)
29,724
222,711
511,158
511,158
483,151

All fixed asset investments are held in the UK. The investment in listed securities represents a portfolio investment. This is held by Rathbones Investment Management Ltd. An investment management company registered in England and Wales.

The historical cost of investments held is £494,533 (2020: £493,913).

Principal subsidiaries

The following were subsidiary undertakings of the Company:

Names Class of Holding
shares
Treetops Retail Limited Ordinary 100%
Treetops Funding Limited Ordinary 100%

The financial results of the subsidiaries for the year were:

Page 60

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

18. Fixed asset investments (continued)

Names Income Expenditure Profit/(Loss)/ Net (liabilities)/
£ £ Surplus/ assets
(Deficit) for the £
year
£
Treetops Retail Limited 37,036 (74,472) (37,436) (17,369)
Treetops Funding Limited 709,159 (259,781) 449,378 502,772
19. Stocks
Group Group Company Company
2021 2020 2021 2020
£ £ £ £
Retail stock - 3,668 - -
Donated stock 60,947 59,337 60,947 59,337
60,947 63,005 60,947 59,337
20. Debtors
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 Group
2021
£
16,708
-
24,470
991,451
1,032,629		 Group
2020
£
41,110
-
23,674
227,206
291,990		 Company
2021
£
12,333
20,375
12,958
985,066
1,030,732		 Company
2020
£
34,254
-
19,992
221,326
275,572

Page 61

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

21. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods		 Group
2021
£
34,482
-
44,078
68,683
14,225
161,468
Group
2021
£
38,058
-
(38,058)
-		 Group
2020
£
50,099
-
44,233
76,030
60,280
230,642
Group
2020
£
8,388
38,058
(8,388)
38,058		 Company
2021
£
31,903
317,643
44,078
18,298
10,562
422,484
Company
2021
£
38,058
-
(38,058)
-		 Company
2020
£
35,172
401,513
44,233
17,652
49,033
547,603
Company
2020
£
8,388
38,058
(8,388)
38,058

Deferred income related to grants received in advance for future periods.

Page 62

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

22. Statement of funds

Statement of funds - current year

Unrestricted
funds
Designated funds
Fixed assets
General funds
General Funds
Treetops Funding
Treetops Retail
Total Unrestricted
funds
Restricted funds
Grounds fund
Children's
bereavement
Support and
information
Nationwide
Compassionate
Communities
Trauma fund
Barclays Roaming
Nurse
Hospice UK Grant
Total of funds		 Balance at 1
April 2020
£
2,276,092
614,973
343,394
18,193
976,560
3,252,652
17,471
1,500
19,016
41,776
(4,888)
-
-
74,875
3,327,527		 Income
£
-
4,529,716
409,159
37,036
4,975,911
4,975,911
13
7,500
-
-
3,269
100,000
629,288
740,070
5,715,981		 Expenditure
£
-
(2,922,594)
(259,781)
(73,597)
(3,255,972)
(3,255,972)
(2,401)
(10,000)
-
(23,872)
(8,000)
(100,000)
(629,288)
(773,561)
(4,029,533)		 Transfers
in/out
£
(77,714)
77,714
-
-
77,714
-
-
-
-
-
-
-
-
-
-		 Gains/
(Losses)
£
-
29,724
-
-
29,724
29,724
-
-
-
-
-
-
-
-
29,724		 Balance at 31
March 2021
£
2,198,378
2,329,533
492,772
(18,368)
2,803,937
5,002,315
15,083
(1,000)
19,016
17,904
(9,619)
-
-
41,384
5,043,699

Page 63

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

22. Statement of funds (continued)

Statement of funds - prior year

Unrestricted
funds
Designated funds
Fixed assets
General funds
General Funds
Treetops Funding
Treetops Retail
Revaluation
reserve
Total Unrestricted
funds
Restricted funds
Grounds fund
Children's
bereavement
Support and
information
Derbyshire CC
Compassionate
Communities
Nationwide
Compassionate
Communities
Trauma fund
Total of funds		 Balance at
1 April 2019
£
2,329,981
214,514
203,079
15,056
2,549
435,198
2,765,179
25,784
1,500
13,128
-
-
-
40,412
2,805,591		 Income
£
-
3,743,613
657,681
172,449
-
4,573,743
4,573,743
-
10,000
72,000
92,972
47,744
7,112
229,828
4,803,571		 Expenditure
£
-
(3,339,279)
(517,366)
(169,312)
-
(4,025,957)
(4,025,957)
(8,313)
(10,000)
(66,112)
(92,972)
(5,968)
(12,000)
(195,365)
(4,221,322)		 Transfers
in/out
£
(53,889)
(3,875)
-
-
57,764
53,889
-
-
-
-
-
-
-
-
-		 Gains/
(Losses)
£
-
-
-
-
(60,313)
(60,313)
(60,313)
-
-
-
-
-
-
-
(60,313)		 Balance at
31 March
2020
£
2,276,092
614,973
343,394
18,193
-
976,560
3,252,652
17,471
1,500
19,016
-
41,776
(4,888)
74,875
3,327,527

Page 64

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

22. Statement of funds (continued)

Designated Funds

Designated funds comprise the net book value of the group's unrestricted fixed assets.

Restricted Funds

Grounds fund - for maintaining the ground surrounding the Hospice.

Children's bereavement project - to pay salaries of counselling and emotional support staff who provide services to bereaved children.

Support and information - to assist in the provision of support and information.

Compassionate Communities Project - established to engage and empower people and communities to have conversations about death, dying, bereavement and loss, ultimately enable people to share their preference and wishes about these.

Trauma - non-talking therapy for children and young people who had experienced some trauma through their bereavement.

Barclays Roaming Nurse - received from Barclays for the 'Roaming Nurse Service' set up as part of an emergency response to COVID 19.

Hospice UK - The NHSE awarded funding to allow the hospice to make available bed capacity and community support from April 2020 to July 2020 to provide support to people with complex needs in the context of the COVID19 situation and to provide bed capacity and community support from November 2020 to March 2021 for the same purpose.

Transfers

During the year, a transfer has been made between general funds and designated funds in relation to fixed assets. The transfers represent a movement in NBV on fixed assets.

Funds in deficit

The trauma fund and children's bereavement project are in deficit due to expenditure being incurred in advance of future funding being received.

Page 65

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

23. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2020
£
2,276,092
976,560
74,875
3,327,527
- prior year
Balance at
1 April 2019
£
2,329,981
435,198
40,412
2,805,591		 Income
£
-
4,975,911
740,070
5,715,981
Income
£
-
4,573,743
229,828
4,803,571		 Expenditure
£
-
(3,255,972)
(773,561)
(4,029,533)
Expenditure
£
-
(4,025,957)
(195,365)
(4,221,322)		 Transfers
in/out
£
(77,714)
77,714
-
-
Transfers
in/out
£
(53,889)
53,889
-
-		 Gains/
(Losses)
£
-
29,724
-
29,724
Gains/
(Losses)
£
-
(60,313)
-
(60,313)		 Balance at 31
March 2021
£
2,198,378
2,803,937
41,384
5,043,699
Balance at
31 March
2020
£
2,276,092
976,560
74,875
Summary of funds
Designated funds
General funds
Restricted funds
3,327,527

24. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2021
£
-
-
41,384
-
41,384		 Unrestricted
funds
2021
£
2,198,378
500,158
2,465,247
(161,468)
5,002,315		 Total
funds
2021
£
2,198,378
500,158
2,506,631
(161,468)
5,043,699

Page 66

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

24. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total		 Restricted
funds
2020
£
-
-
74,875
-
74,875		 Unrestricted
funds
2020
£
2,276,092
472,151
735,051
(230,642)
3,252,652		 Total
funds
2020
£
2,276,092
472,151
809,926
(230,642)
3,327,527

25. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
(Losses)/ gains on investments
Dividends, interests and rents from investments
Decrease in stocks
Increase in debtors
Decrease in creditors
Net cash provided by operating activities		 Group
2021
£
1,716,172
111,992
(29,724)
(9,505)
2,058
(740,639)
(69,174)
981,180		 Group
2020
£
521,936
123,046
60,313
(6,007)
14,637
(95,355)
(29,685)
588,885

Page 67

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

26. Analysis of cash and cash equivalents

Cash in hand
Cash held in investments
Total cash and cash equivalents		 Group
2021
£
1,413,055
251,886
1,664,941		 Group
2020
£
454,931
29,175
484,106

27. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2020
£
454,931
454,931		 Cash flows
£
958,124
958,124		 At 31 March
2021
£
1,413,055
1,413,055

28. Operating lease commitments

At 31 March 2021 the Group and the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 Group
2021
£
153,133
436,583
253,333
843,049		 Group
2020
£
153,588
410,271
383,792
947,651

Page 68

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

29. Related party transactions

During the year 5 trustees made donations totalling £5,883 (2020: 11 trustees, £5,429). A number of trustees also donate goods to the retail shops.

Treetops Hospice Trust incurs expenditure on behalf of the group. Any expenditure relating to the subsidiaries is recharged internally.

Treetops Retail Limited, a subsidiary of the charity, owed a balance of £20,375 (2020: £nil) at the year end, which is included within debtors.

The charity owed Treetops Funding Limited, a subsidiary of the company, £317,643 at the year end (2020: £401,513), which is included within current liabilities. A gift aid payment was made from Treetops Funding Limited to Treetops Hospice Trust in the year totalling £300,000.

30. Controlling party

The company is controlled by its members. No individual member has overall control.

Page 69