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2022-03-31-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 2022

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 - 67

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 2022

Trustees Dr R E Aldridge
Mr S Beeley
Mr J Davies(resigned 31 May2021)
Mr C Glynn,Treasurer(appointed 28 March 2022)
Dr H Godridge(resigned 26 September 2022)
Ms S Harris-Christensen(appointed 1 June 2021)
Mrs Y Hobday (appointed 13 June 2022)
Mr R W Jones
Dr C S Kang
Ms H Macdonald
Mr D J Millington
Mr S Mitchell
Mr A Perkins
Mr A Sarda(resigned 28 March 2022)
Dr M Swanwick
Mr A Wardle(resigned 28 March 2022)
Dr G Walton(appointed 1 June 2021)
Mrs C Webster(appointed 13 June 2022)
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 2022

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 2022

The Trustees present their annual report together with the audited financial statements of the company for the year 1 April 2021 to 31 March 2022. 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.

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 2022

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 an updated three-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 2022

Objectives and activities (continued)

d. Volunteers

The last year has been a time of transition for volunteering at Treetops.

During the pandemic many of our volunteers were shielding, then, with the temporary closure of the shops and most services, very few volunteers were active for a prolonged period of time.

As we started to come out of the pandemic, it became clear that the shape of volunteering would change. Many traditional roles, like drivers, minibus drivers and former Day Care hospitality roles were no longer required and new roles requiring different skills, such as activity group volunteers were now required.

Befriending is a new service, entirely delivered by volunteers in which the volunteer is matched against a service user and provides support with social interaction and companionship. This service has grown very quickly and we now have a team of 29 volunteer befrienders, demonstrating a real demand for the service.

Our volunteer counsellors continued to contribute from home during the pandemic adapting to a different way of working. Now, with the growth of the service they are, more than ever, an integral part of service delivery.

The shops came out of the pandemic understrength in volunteer support as some volunteers were unsure of returning and a big recruitment drive was required to attract new volunteers.

Community Relations (Fundraising) have also changed how they work and as a result, are looking to supporters to run their own ‘in aid of’ events and challenges. More traditional roles such as collection tin rounds still require volunteers.

Volunteer Services continues to support volunteers and line management but is adapting to finding volunteers with different skills and from different backgrounds, sometimes ‘thinking outside the box’ to attract the right volunteers to assist with the new roles and develop training profiles to meet mandatory requirements and develop competence in the volunteer role.

Also, it is very important that we do not lose touch with our former volunteers who can no longer actively volunteer but have made a positive contribution to Treetops over many years. These supporters are very much part of the Treetops family and we must take every opportunity to continue to engage with them.

We are still in a time of change but also opportunity. Volunteer Services and Department Managers will strive to ensure that our volunteers remain engaged, well trained, enjoy what they do, gain from the experience and are thanked and recognised for the gift of their time.

Page 5

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report

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 the Hospice would be inspected again in 2020, but due to the Covid pandemic this did not happen. CQC have implemented a new form or regulation and inspection and as part of this they undertook direct monitoring activity (DMA) with the Hospice early in 2022. This involved gathering information from a wide range of sources and reviewing this in relation to data held by CQC registration and ratings information. This helped them determine our ongoing rating. As a result the Hospice continues to be rated as Good. There continues to be 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 yet another very challenging year.

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

The priorities that we set for 2021/22

1 – Wellbeing, Support and Information Service

At the start of the Pandemic in 2020 Treetops stopped all day hospice activity on site in line with national lockdowns and converted to a community-based support service called ‘Cake and Care’. This allowed us to support or patient cohort at a very challenging time.

As initial lockdown restrictions lifted we decided to review our model of care and develop services that supported personalisation and could be accessed by individuals in a variety of ways. Our focus was to consolidate our Wellbeing offer, developing the model to 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.

Prior to the pandemic the Support and Information Café had proved a vital first contact for people accessing our services. We were therefore keen to re-establish this access route to services for individuals. Our risk assessments and national restrictions meant we could not return to the original drop-in format, so a decision was taken to offer an appointment system to limit the number of people attending at any one time. This allowed us to reopen the Café and we quickly saw a consistent uptake by individuals.

The exercise programme consisting of chair based, Otago and adapted Tai Chi moved from being purely virtual to include face-to-face groups on site. These sessions are popular and reinforce our 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.

This last year saw the pilot of the SPRING program and following feedback and refinement the programme has gone from strength to strength. Over the course of the year delivery moved from virtual sessions to face to face. Feedback reinforced the preference for one-to-one delivery which facilitates a rolling programme. The 12 session format is tailored to meet individual needs and priorities. Inclusion of Occupational Therapists in the Wellbeing team have ensured the positive contribution of this clinical approach in the programme and service.

Page 6

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Our plan to restart the Spa day assisted bathing sessions was however not possible this year due to the Infection Prevention and Control risk assessments. There is still demand for this service as we are receiving a significant number of requests. Our aim will be to resume this service as soon as possible.

Our bereavement support ‘Tears to Laughter’ group went from strength to strength over the course of the year. The group provides valuable support to those who are struggling following a bereavement, but who do not require full bereavement counselling. The group moved from virtual to meeting on site and the format of peer support has been extremely positively received. Demand for this service has determined the need to establish a further group.

Over the course of the year the team have embedded the Wellbeing at Home service. This is aimed at patients who are entering the terminal phase and who are unable or struggle to engage with the other wellbeing services. Their carers may also need support with respite care. The service has proved popular with referral numbers growing steadily.

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 support for patients at the end of life in their own homes.

The Covid-19 pandemic placed heightened demand on statutory NHS services and to optimise timely patient care to our end-of-life patients, rapid changes to service delivery were required to work alongside our original Hospice at Home service. There was a need for rapid flexibility and ongoing service development to drive forward this innovative practice/service change. We devised the Roaming Nursing Service to meet this need.

A £100,000 grant from Barclays Foundation and a car loan from Toyota Manufacturing UK Ltd facilitated the formation of the service. Subsequently the generous gift of £213,480.70 from the Derby and Burton Hospitals Charity, and continued car loan, ensured the ongoing delivery of the service and support to NHS services at a time of unprecedented demand due to the pandemic.

The grant from Derby and Burton Hospitals Charity supported the service between January 2021 to March 2022. The Roaming Nursing Service delivers care 7 nights per week between the hours of 9.30pm to 6.30am. The team each night consisted of a Band 5 registered general nurse and a Band 3 Health Care Assistant. The service provided responsive care across the county for any referred patients at end-of-life requiring interventions including symptom management, personal care, patient/carer support, and verification of death.

Development of the Roaming Nursing Service played an essential role in ensuring quality end-of-life care was maintained, whilst responding rapidly and flexibly in response to Covid-19 pandemic. Evaluations of the service reveal that 96% of patients supported by the service remained and died at home.

User and staff evaluations have consistently been exceptionally positive and the joint model of care of the traditional Hospice at Home model supported by the Roaming Nursing Service is the preferred model of delivery for the Hospice going forward.

Consultations with the CCG continue regarding future commissioning of the service and it is hoped that this will be successful. In the interim Treetops Hospice will continue to fund this model of care.

Page 7

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

3 - Compassionate Communities

Following the successful application to the Nationwide Building Society for grant funding, Treetops Hospice has built a community network of volunteer Befrienders who confidently provide support and friendship for people with a life limiting illness in their own homes. Volunteers have been trained to listen to people’s needs, and help empower and enable them to stay socially connected at a time of loneliness. The project successfully reduces social isolation and builds confidence for those who are nearing the end of life, enabling people to stay at home while they wish to do so and supporting them to thrive in the home environment until the end. Volunteers will offer a listening ear, provide opportunities to engage in interests and hobbies such as baking, word games and walking in the garden or further afield, as well as provide opportunities for reminiscing and sharing their life stories. The volunteers enable people to have conversations about death, dying, loss and bereavement, overcoming taboos and fears, and helping people be more prepared and able to express their wishes.

Due to the pandemic contact was initially by telephone and then moved to home visits once restrictions allowed. Training was adapted so it could be provided via video calls and online, PPE was provided alongside safety protocols to ensure safe visits for those who were vulnerable.

As a result, Befriender training was delivered via Zoom and Befrienders began providing support either over the phone of via technology such as Zoom, FaceTime or WhatsApp calls.

This model has grown steadily over the year with over 30 befrienders now trained, and gradually being matched to a client. The training has evaluated extremely well.

The Compassionate Communities programme has also delivered spiritual support over the year offering ‘Time to Remember’ events once a quarter. These have been held online offering individuals, families and friends time to remember a loved one and take a moment to share and come together for support.

4 – Therapeutic Services

Covid restrictions had resulted in all Counselling and Emotional Support Services being delivered predominantly via Zoom, but over the course of the year face-to-face counselling sessions were slowly re-introduced as restrictions allowed. This was positively received by clients who expressed their preference to work in this way.

The year saw the demand for children and young people's counselling grow exponentially to the point where a waiting list was introduced. This was partly due to the complications of the referrals and the fact that the children’s service has fewer volunteers. To offset this a comprehensive children’s training programme was developed for current volunteers to enable them to increase their confidence.

From this work a training programme was also developed to support school staff working to support bereaved children and young people. This has been extremely well evaluated and received.

This year also saw the restart of the ‘M Project’, a non-talking therapy group for children and young people who have been traumatically bereaved. This approach had been introduced prior to the pandemic but due to the group format had to be placed on hold. The session evaluations have been exceptional and demand for this approach is growing so the charity has decided to fund this work as part of the core service offer.

For some time, we have noted a change in the type of referrals received in Therapeutic Services. The vast majority are

Page 8

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

much more complex and many clients are requiring trauma focused therapy. This meant that we were unable to allocate these clients to our new students or support volunteers. As a result, members of the team have undertaken trauma training (for adults and children). This training is now being disseminated down to the other staff members and the volunteer team in order to enable our service to offer a more comprehensive trauma focused support and service.

This area of expertise is now the basis for promoting the service as a centre of excellence, reflecting its unique contribution.

This year also saw the return of Complementary Therapy for clients, following a period of furlough for staff. The team have worked hard to re-establish community visits along with onsite CT sessions. Demand has grown steadily over the year.

Our student counselling placement continues to be extremely popular and over the year we have offered two further intakes. Student feedback highlights the value they associate with their placement at Treetops and the experience that they gain.

5 – Syringe Driver training for Nursing Care Homes

Following the success of the Syringe Driver Support project, the CCG contract with Treetops Hospice to provide training and support for nursing homes across Southern Derbyshire was extended by another year. Training and support continue to be delivered, despite the threat still posed by the Covid-19 pandemic. The team worked hard to further develop their direct support to care homes based on the findings from the previous year. The demand for training was high with excellent feedback received.

Training was focused on the following key areas:-

In addition to the training sessions the Syringe Driver Support nurses offer direct support to care homes when they are managing a patient on a driver. This has included providing support to access equipment, supporting staff to spot changes in person’s condition and how to plan future care accordingly. This service has been extremely well received by homes and has been vital in ensuring the timely care of individual residents.

Review of Services

From 1 April 2021 to 31 March 2022, Treetops Hospice was commissioned to provide Wellbeing Service and Hospice at Home to the Derby and Derbyshire CCG and the four CCGs in Nottinghamshire.

Page 9

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

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 65% of the funding for these services through retail outlets, lottery and fundraising. The remaining 35% 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 also continue to host an outpatient clinic for the University Hospital Derby and Burton NHS Trust. 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 2021/22, Treetops Hospice Care did not participate in any national or local clinical audits.

Research

During 2021/22, 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:

Quality Overview

Activity data across the year reveals the following trends

Wellbeing Service

During the course of the year which saw further periods of lockdown, the Wellbeing service continued to adapt its offer in order to deliver a service.

Over the course of the year 416 individuals were supported by Wellbeing on their clinical programmes.

Page 10

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

212 referrals were received for the Wellbeing Space 210 referrals were received for Wellbeing at Home

The data below captures the range of activities provided across the year.

Page 11

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Hospice at Home Service

This was the first full year of the new Hospice at Home model consisting of 1:1 night support shifts supported by the nightly Roaming service.

Over the course of the year the service delivered:

16,923 hours of Hospice at Home support 3,213 hours of Roaming Service support

During the year the number of referrals for the service were

914 Derbyshire 668 Roaming Service 145 Nottingham 1 Out of Area TOTAL REFERRALS - 1,728

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.

Page 12

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

The introduction of the Roaming Service has reduced the capacity available within the full night shift hospice care and as such the data above should be viewed alongside the activity levels reported below on the Roaming Service.

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, which has been hit by staff sickness has meant that only patients who are considered to be classified as red or amber under a traffic light system have been 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 has dropped to 3 per patient.

Roaming Service

The Roaming Service was introduced in 2020 as part of our response to Covid and to assist in the reduction of pressure on other service 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 Hospice at Home support.

The Hospice at Home service enabled 96% of individuals to achieve thier preferred place of death at home.

Page 13

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

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.

For some time we have noted a change in the type of referrals received in Therapeutic Services. The vast majority are much more complex in nature and many clients are requiring trauma focused therapy. Our team of counsellors have worked extremely hard during this time to adapt and develop the service in order to meet this need. The rate of referrals this year have also grown significantly.

Over the course of the year the service provided:-

4,590 hours of counselling

265 hours of Complementary Therapy

472 Referrals were received for counselling services

Adult Bereavement Service Data

Children and Families Bereavement Service Data

The last year has seen a steady growth in demand for children and young people's counselling service.

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. During the year there was a further lockdown period which again made it hard for individuals to access this service face to face.

Treetops Counselling and Emotional Support services continue to monitor care delivery against the Bereavement Care

Page 14

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Service Standards national evaluation tool, endorsed by the National Bereavement Alliance, to which Treetops Hospice is affiliated. This sets three levels of achievement within seven separate standards. These are Planning, Awareness and Access, Assessment, Support and Supervision, Education and Training, Resources, and 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.

Complementary Therapy Service Data

This year saw the return of our Complementary Therapy Service after a prolonged period of furlough due to the pandemic. Initially the service supported staff wellbeing until such a time as it was felt safe to restart patient sessions. The return of the service has been very much welcomed.

This service is not a commissioned service

70 Referrals were received for Complementary Therapy

Community Befriending Service

This year has seen the growth of our new Befriending Service supporting people in their own homes who are socially isolated due to their ill health or following a bereavement.

This is not a commissioned service

What others say about us

1. Care Quality Commission

Treetops Hospice 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.

Page 15

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

  1. 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.

Wellbeing SPRING Program Evaluation

The pilot of the SPRING programme evaluated well by its participants. We learnt that participants benefitted from the one-to-one sessions, and we have continued to deliver SPRING in that way. We made some initial adjustments to the sessions, to shift the focus away from malignancy and streamline the content.

What did we do in 2021/22?

Staffing

We had challenges in delivering the programme due to staffing numbers.

The skill mix of the facilitators (Registered Nurses, Occupational Therapists and an Assistant Practitioner) works well, and we use our combined expertise to provide the best support for the patients.

Participants

We have had some challenges in reporting on the numbers of participants due to changing the way we record activity on SystmOne.

The figures below relate to the period March 2021 to February 2022, immediately following the initial pilot.

Over the last year we have delivered an average of 3.6 SPRING sessions a week.

Following completion of the SPRING programme, all participants are offered attendance at the monthly support group.

Page 16

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

*SystmOne data only available from July 2021

Programme Content

We have looked again at the content and developed it further; given our experience so far and using the participant feedback we have gained from those undertaking the programme in the last year.

The SPRING support group has so far been unstructured; giving participants a chance to come together for coffee and chat and to catch up with the SPRING team.

We have developed an ‘ideas form’ for the support group to gain feedback as to future developments of the group. This will be circulated in the group in March and sent out to those participants not regularly attending. Our aim is to develop the SPRING support group to encourage participation and provide creative communication and informative activities.

Hospice at Home Service

Family or Carer Evaluation

From the 1st January to July 31st 2021 , evaluations were posted to every fourth family/carer of patients that either died as a service user, who were supported with a full one to one night shift or with the Roaming Service. On those evaluations there were no questions to assess the effectiveness of the Roaming service.

From 1st August to 31st December 2021 evaluations were amended to include assessment of the Roaming Service and the evaluations were then posted to every family/carer of patients that either died as a service user, who were supported with a full one to one night shift or with the Roaming Service.

As the evaluations are anonymised we cannot calculate the numbers returned for each time frame.

Of those who returned the questionnaire:

Page 17

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Due to the significant rises in clinical staff sickness over the past year we saw a subsequent reduction in capacity. This could account for the decrease in people feeling that they received sufficient quantity of care. This has not solely been due to Covid-19, as staff have been suffering with other physical and mental health issues, as well as bereavements of close family members. We offer continued support to all staff members and have introduced supervision sessions.

Hospice at Home - Carer evaluations, March 2022

‘The Treetops service enabled my mum to stay at home in her last weeks. Rather than be sent to a hospital and then elsewhere which meant her family looked after her supported by expert outside help.’

‘The service from TT was an enormous help and without them, our dad would have been alone and in an unknown place when he passed away. Our regret is that were not told of the work you do by the hospital, the only alternative care they suggested was a carehome. The hospital should be making relatives aware of your service.’

‘The nurses were extremely professional and caring. They were there when needed. Could not have had better nursing care from them,’

‘Just to say I would not have managed without your roaming service. Thank you all so much. What a great team you have.’

‘The service my dad received was excellent and prompt and could not have asked for more. The Roaming Service is a valuable service.’

‘We didn't get Treetops a lot, but when we did it always made my mum feel at ease and also for her to get some sleep knowing Dad was being looked after downstairs’

‘Whilst the service provided by Treetops on a night was fantastic and allowed me to rest so that I could have quality time for her in the day, the uncertainty as to whether a Treetops nightsitter was available each night was very stressful. Waiting for the daily call to tell us if someone was available to come and if not the stress of trying to find alternative care’

‘The care and help my mother and I received was wonderful. My mum's final days were of love, care and dignity. Everyone at TT should be very proud that the service they give and the care they provide allows families to help pass comfortably on.’

‘It was a huge relief to have nurses to come out and care for my father-in-law overnight. The family and I were exhausted with the round the clock care, having TT gave us some much-needed rest during the night. Although we only had 2 night visits, we felt confident in their knowledge and ability to deal with end of life care. They went above and beyond in his final stages of his life, but also showed support to all the family members. You will always be remembered dearly in our hearts.’

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Counselling and Emotional Support Service

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:

85 evaluation forms were sent out and 71 forms were returned (83%):

‘You are such a fabulous service; I think it would be helpful if this service was promoted more as I only found it by chance after talking to a friend who had used your service.’

‘An excellent service that is greatly needed. I genuinely cannot fault any part of this. Counselling is a difficult and emotionally draining process, however, to be able to do this in a supportive manner is a credit to you all. Thank you all for your kindness.’

‘Without this service I’m not sure where I’d be right now. I was suffering so much after losing my dad I didn’t know which way to turn. But thanks to my lovely counsellor I now know how to deal with my emotions. I know feel able to speak about my grief.’

‘This service gave me the confidence to look forward and to accept what had happened to see life more clearly and to take small steps forward.’

‘The service I’ve been given at Treetops was far better than previous counselling sessions I’ve had elsewhere, the personal touches and ability to use creative materials helped me express how I felt without words.’

‘9 months ago I lost the love of my life. Nothing mattered anymore and the future held little joy. With the dedicated help of my wonderful counsellor I can now look forward to a future that will be different. I know there will be sad times ahead, but at least I can now smile again.’

‘It was an excellent service, having had an abysmal service from another provider. A breath of fresh air and very therapeutic. It was lovely to be able to walk through the woods when the daffodils were out, the gardens are lovely.’

‘I found the help and support invaluable, in very difficult circumstances I would like to say thank you for the help that was given to my husband and myself when he was ill and the support I’ve gotten from a wonderful counsellor, again thank you so much.’

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Parents/Carers

19 evaluation forms were sent and 8 were returned (42%):

Due to the increasing level of demand for this service we have had to introduce a waiting list in order to manage capacity. Therefore children can be waiting longer to access the service.

Quotes from evaluations, 2020/21, Parents/Carers of Bereaved Children

‘Thank you! The support you offer is invaluable!’

‘The support my son received has been amazing. He is a changed child, pairing him with his counsellor was an absolute stroke of genius. We can not thank you enough.’

‘Thank you for a valuable service. My son would also benefit from the non-talking therapy group when it runs again.’

‘It was amazing to know that my child would be supported for as long as she needed the support. My child also took part in the non-talking therapy session which was just as beneficial. Thank you.’

Children/Young People

19 evaluation forms were sent out of which 9 were returned (47%):

Quotes from evaluations, 2020/21 Bereaved Children/Young People

‘It was helpful and cool’

‘I had a good counsellor who I built a good relationship with.’

‘The sessions have really helped me a lot, in many different ways. It has given me the tools to be able to understand my thoughts and emotions. It was really nice to have support at that time and someone to talk to who wouldn’t judge and helps to understand what I am going through. I always enjoyed the creative activities because they help me to open up.’

‘Pretty good place’

‘It was a really good place to come and talk openly but not feel judged or worried at how the other person may react.’

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

‘I really like it all and all of the help I got.’

‘My counsellor was very cool.’

Life-limiting Illness

2 evaluation forms were sent out and only 1 was returned (50%). Due to the pandemic, we did not provide any LLI work for children and young people.

Quotes from evaluations, 2020/21 Life-Limiting Illness clients

‘The counselling helped me process some of the trauma I experienced post-surgery, to integrate those very raw parts of myself and to start being me again.’

What our staff say about the organisation

During January/February 2022, in conjunction with Birdsong Consulting an employee engagement survey was conducted. This was the first engagement survey since 2017, when we came 6th in the Sunday Times, Not for Profit Best Companies survey. The Senior Leadership Team believed it was important to gauge the level of engagement after the impact of the pandemic on work, working arrangements and personal engagement, in order to address aspects of employee engagement that need to be improved.

The Birdsong survey measures the level of engagement by the number of ‘agrees’ received for each question. Our results showed that employee confidence in Treetops services, pride in the organisation, teamwork and job satisfaction rank very highly, at levels similar to those achieved in 2017.

The survey also provides a performance benchmark with similar UK hospices. We were pleased to see that Treetops met or surpassed engagement levels against benchmark within confidence in services, pride in the organisation, teamwork and job satisfaction.

However, the survey does reveal that communication, training and personal development are areas of lower satisfaction and these are to be addressed by the Senior Leadership Team over the coming year.

Most of the key employee engagement factors are very high and above benchmark. Concerns about job security are higher than we would like, but perhaps this is unsurprising after all the uncertainty brought by the pandemic. Concerns around pay are significant, however the survey was conducted before the Trustees agreed a 3% pay for 2022/23; also, this does not seem to translate into people wanting to leave the organisation or the overall engagement with their employment.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

Achievements and performance (continued)

Complaints and Compliments

Complaints

During 2021/22, we received one clinical service complaint. This incident was investigated, documented and action taken as required. Feedback on the outcome and action was provided to the complainant.

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 2021/22 there were 17 incidents recorded in total. There was 1 incident that involved rude behaviour to a HCA, 1 incident involving a controlled drug being recorded on the wrong prescription sheet, 5 relating to car problems travelling to appointments, 2 relating to IT and access to the SystmOne clinical database, and 8 relating to various minor incidents. All incidents were fully investigated and any action taken documented and reported to 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 £12,814.

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

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Strategic report (continued)

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.

b. Results for the year

The Charity’s gross income fell from £5,715,981 to £5,016,230, a decrease of £699,751. Gross costs increased from £4,029,533 to £4,314,331, an increase of 7.1%, which was within the targets approved by the budget.

The charity had funds carried forward at 31 March 2022 of £5,750,822 (2021: £5,043,699) of which £45,316 (2021: £41,384) are restricted funds, £3,540,457 (2021: £2,803,936) are unrestricted funds and £2,165,049 (2021: £2,198,378) 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 £709,159 to £714,136 (0.7%), profit decrease from £449,378 to £409,355 (8.9%). Membership peaked at over 13,900 active members by the year end although it is anticipated this number may stagnate into 2022/23 due to economic pressures from the cost of living crisis.

Retail Company

Treetops Retail Limited made an operating loss of £9,813 compared to a loss of £36,562 for 2020/21. These accounts cover the financial position of the catering outlets only which are currently not trading due to uncertainty following the Covid pandemic. It is not currently known if or when trading will resume.

Fundraising

Legacy income has experienced a decrease of income from £1,237,783 to £522,283. The previous year had seen an exceptional one-off rise in Legacies and it was accepted we would not be able to match this figure in the current year. However the actual amount received was still well over budget and is demonstrating how the recent change in the legacy strategy is beginning to reap rewards and bring about the awareness of how donors can support us in this critical manner.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

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:

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 £3,540,457, 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 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 company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

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.

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.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management (continued)

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.

There are a variety of actions and controls in place for these areas such as:

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.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Plans for future periods

The ongoing challenges presented by the pandemic continued to impact upon the delivery of our services last year. As a result, a period of consolidation is required in all services as we settle into what appears to be the new ‘normal’.

We see the next year as a time to invest in the team, rebuild resilience and wellbeing in order to take us forward.

We will do this by:

The experience of the pandemic has also highlighted the vital importance of personalisation and the role we can play in enabling individuals to exercise choice and control over the care that they receive. We will therefore ensure that personalisation lies at the heart of all clinical development and change that we make.

We have also undertaken significant work to review our data systems and ways of working. We will use this intelligence over the next year to help shape our service developments going forward.

We will do this by:

1 – Developing our community presence

This upcoming year will see the start of our development of Wellbeing Hubs in local communities. We will be working in collaboration with Derby Cathedral Centre to deliver a weekly drop-in session. This service will provide advice, guidance and support and will be delivered by staff and volunteers. This will be the first time the Hospice has had a regular presence within Derby city. This initiative will give us the opportunity to pilot a community based service and evaluate the best ways in which to engage with those local communities.

We will also continue to develop our Wellbeing at Home service delivered during the day. This is aimed at those patients entering the terminal phase along with those who are unable or struggle to engage with our on-site services. Their carers may also need support with respite care and we see this as an area of un met need. The service provides one-to-one support to individuals, and enables them to live the life they have and plan for their future care.

We also plan to create a dementia specific SPRING programme, based on the principles of ‘watch my needs’ communication training. This will enable us to better meet the needs of dementia patients and ensure they can access our services. It will also ensure that the staff and volunteer team have the confidence to communicate appropriately with patients, families and carers.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Plans for future periods (continued)

To facilitate this, training will be undertaken by key personnel in the Wellbeing team and then rolled out across the services.

2 – Clinical Education

The Covid-19 pandemic has brought about many changes in the way we deliver clinical care and services. As we move forward and start to look at a post pandemic landscape it is clear that clinical services will need to continually adapt to the ever-changing healthcare system. In order to do this staff working within our services must have the appropriate skills and knowledge to undertake their role in a clinically safe and effective way.

The Treetops Hospice model of training and education pre- pandemic was built around an annual program of classroom based, group sessions which were open to all clinical staff. This meant content was generic and not tailored to the specific educational/professional development needs of Registered Nurses or Health Care Assistants. The subject areas included in the program focused very much on the fundamentals of nursing care; this meant the sessions often acted as a refresher rather than a conduit for delivering new educational content.

It is clear, given the rapidly changing healthcare environment we now work in, that this model is no longer fit for purpose. To ensure the delivery of high quality clinical care which is responsive to changing clinical needs and evolving service changes across the health community, we plan to adopt a model of education and training which is responsive to both the individual educational/training needs of clinical staff and the current and future needs of the service in which they work.

‘Essential to Role’ competencies will be used to develop an education & training matrix which will also include the mandatory training each staff member is required to undertake. In addition, advanced skills sets which may be required as part of role and service development, will be included.

The education and training matrix will provide a focus on the skills, knowledge and behaviours expected for the delivery of end of life care services and sets out clear expectations for staff members.

3 – Compassionate Communities

Our intention in this upcoming year is to grow further our Compassionate Communities programme. The success of the Befriender service highlights the value of this approach, especially for those at end of life or who are bereaved.

Treetops has a strategic ambition to improve engagement with communities that do not currently access our services. Our data highlights that our current user profile does not match the communities that we serve and we need to find culturally appropriate ways of engaging 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 collaborate 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.

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

Plans for future periods (continued)

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 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.

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. The charity contracts Freelance Fundraisers for specific activities. The responsibilities/liabilities are confirmed in a contract and assignment brief.

If Treetops Hospice Trust is notified of third party fundraising events, any person from a group or any individual holding

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TREETOPS HOSPICE TRUST

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

that event, completes a registration form to tell us the event details and receives guidance for holding it legally and safely. They are advised how to manage the money including making the payment to Treetops after the event. This is monitored by the Community Relationships team.

Treetops Hospice Trust’s Income Generation department organises fundraising events and provides guidance to supporters who fundraise in aid 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 employs third party canvassing companies to recruit members of the Lottery. Data Protection Agreements are in place with those companies, which confirm that they adhere to the Fundraising Regulator’s Code of Fundraising Practice and the General Data Protection Regulations.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for preparing the Trustees' report including the strategic 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 parent charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the parent charitable 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:

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TREETOPS HOSPICE TRUST IA company Ilmlted by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 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.. Colin Glynn (No Mr C Glynn ITrusteel Date.. Nov 4, 2022 4, 2022 11..29 GMT) Page31

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS 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 2022 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 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 and parent charitable company 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 trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group 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 OF TREETOPS HOSPICE TRUST (CONTINUED)

Other information

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

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 strategic report and the directors' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 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 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 parent 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 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 responsibilities for the audit of the financial statements

We have been appointed auditor under the Companies Act 2006 and report in accordance with this Act.

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

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by;

Page 34

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

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

To address the risks of fraud through management bias and override controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. 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. Our audit work has been undertaken so that we might state to the charitable company's members and its trustees 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, and the charitable company's trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Jane Marshall (Nov 7, 2022 20:18 GMT)

Jane Marshall (senior statutory auditor)

for and on behalf of BHP LLP Chartered Accountants Statutory Auditor 2 Rutland Park Sheffield S10 2PD

Date: Nov 7, 2022

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 2022

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 income before net gains on
investments
Net gains on investments
18
Net income
Transfers between funds
22
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2022
£
634,472
550
-
-
-
635,022
-
-
632,090
632,090
2,932
-
2,932
1,000
3,932
41,384
3,932
45,316		 Unrestricted
funds
2022
£
1,336,749
919,000
2,096,236
12,814
16,409
4,381,208
444,756
1,432,609
1,804,876
3,682,241
698,967
5,225
704,192
(1,000)
703,192
5,002,314
703,192
5,705,506		 Total
funds
2022
£
1,971,221
919,550
2,096,236
12,814
16,409
5,016,230
444,756
1,432,609
2,436,966
4,314,331
701,899
5,225
707,124
-
707,124
5,043,698
707,124
5,750,822		 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
-
1,716,172
3,327,526
1,716,172
5,043,698

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 2022

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
Designated funds
22
General funds
22
Unrestricted funds (includes revaluation reserve
of £11,562 (2021: £5,625)
22
Total funds		 98,794
528,061
2,682,627
3,309,482
(262,530)
2,165,049
3,540,457		 2022
£
2,165,049
538,821
2,703,870
3,046,952
5,750,822
5,750,822
45,316
5,705,506
5,750,822		 60,947
1,032,628
1,413,055
2,506,630
(161,468)
2,198,378
2,803,936		 2021
£
2,198,378
500,158
2,698,536
2,345,162
5,043,698
5,043,698
41,384
5,002,314
5,043,698

Page 37

TREETOPS HOSPICE TRUST IA company Ilmlted by guarantee) REGISTERED NUMBER.. 01801708 CONSOLIDATED BALANCE SHEET ICONTINUEDI AS A T31 MARCH 2022 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 were approved and authorised for issue by the Trustees and signed on their behalf by.. 4. ?0?? 11.-29 GMT) Mr C Glynn ITrusteel Date.. Nov 4, 2022 The notes on pages 42 to 67 form part of these financial statement5. Page 38

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

REGISTERED NUMBER: 01801708

COMPANY BALANCE SHEET

AS AT 31 MARCH 2022

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
Designated funds
22
General funds
22
Unrestricted funds (includes revaluation reserve
of £11,562 (2021: £5,625)
22
Total funds		 98,794
1,130,139
1,730,484
2,959,417
(348,032)
2,165,049
3,115,890		 2022
£
2,165,049
549,821
2,714,870
2,611,385
5,326,255
5,326,255
45,316
5,280,939
5,326,255		 60,947
1,030,732
1,190,564
2,282,243
(422,484)
2,198,378
2,329,533		 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

Page 39

TREETOPS HOSPICE TRUST IA company Ilmlted by guarantee) COMPANY BALANCE SHEET ICONTINUEDI AS A T31 MARCH 2022 The Company has taken advantage of the exemption allowed un(Jer Section 408 of the Companie5 Act 2006 and has not presented it5 own statement of financial activities in these financial statements. The Company only result for the year was a surplus of £756,96012021- EI,603,3551. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting record5 and preparation of financial Statements. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Coliii ts15.IiiI (Nokn 4, 202111..29 GMT) Mr C Glynn ITrusteel Date: Nov 4. 2022 The notes on pages 42 to 67 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 2022

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 (used in)/provided by 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		 2022
£
1,355,708
12,814
(65,512)
97,891
(358,377)
(313,184)
1,042,524
1,664,941
2,707,465		 2021
£
981,180
9,505
(34,278)
331,348
(106,920)
199,655
1,180,835
484,106
1,664,941

Page 41

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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 £756,960 (2021: £1,603,355)

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 the current economic situation, such as high inflation and cost of living increases. They have prepared forecasts of income and expenditure, and cash flow for the period up to 31 March 2026 and ensure that these are updated on a quarterly basis for review, as well as allowing for stress-testing differing financial circumstances over that period.

The trustees are confident that these forecasts show there are sufficient reserves and cash to be able to continue for the foreseeable future. They will continue to monitor the impact on income and take appropriate action as necessary.

The trustees 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 2022

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 2022

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; 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 2022

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.

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

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.

Page 45

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.13 Financial instruments

The company 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.

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 2022

4. Income from donations and legacies

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2022 2022 2022 2021
£ £ £ £
Donations and sponsorship 355,292 - 355,292 492,780
Legacies and bequests 522,283 - 522,283 1,237,783
Income from charitable trusts(note 5) 49,811 2,500 52,311 125,583
Income from other clubs and organisations 330,810 1,800 332,610 145,384
Christmas appeal - - - 18,351
Business club - - - 250
Light Upa Life - - - 25,273
Hospice UK - 470,304 470,304 629,288
Starlight Strut - - - 16,864
Gift aid 77,928 - 77,928 29,255
BBC Children in Need - - - 9,500
Communityevents - - - 3,633
Tea for Treetops 525 - 525 -
BigLottery - - - 112,688
Barclays RoamingNurse - 159,868 159,868 100,000
Support groups 100 - 100 125
Total 2022 1,336,749 634,472 1,971,221 2,946,757
Total 2021 2,209,969 736,788 2,946,757

Page 47

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

5. Charitable trusts

2022
£
Caron KeatingFoundation 3,000
Barratt Homes (2,000)
Central England Co-operative CommunityDividend Fund 2,761
Cumberland Trust 250
The Duke of Devonshire Charitable Trust 2,500
East Midlands Airport CommunityFund 20,000
The Grace Trust 2,500
Hudson Charitable Trust 300
Institute of Our Ladyof Mercy 1,000
The Jessie Spencer Trust(Eversheds) 5,000
Mark Benevolent Fund 9,000
Masonic Charitable Foundation 1,000
The Sir John Eastwood Foundation 2,000
The Sir Jules Thorn Charitable Trust 5,000
52,311

6. Donations and legacies - restricted funds

2022 2021
£ £
Children in Need - 7,500
The Duke of Devonshire Charitable Trust 2,500 -
LongEaton RunningClub 300 -
Contemplation Courtyard income 1,500 -
Barclays RoamingNurse Grant 159,868 100,000
Hospice UK 470,304 629,288
634,472 736,788

Page 48

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

7. Income from charitable activities

Unrestricted
funds		 Restricted
funds		 Total
funds		 Total
funds
2022 2022 2022 2021
£ £ £ £
Derby& Derbyshire CCG 863,806 - 863,806 751,894
Nottingham CountyTeachingCCG 32,128 - 32,128 40,767
895,934 - 895,934 792,661
Other income
Education 9,074 - 9,074 1,295
Meals and refreshments 3,415 - 3,415 688
NHSpension rebate - - - 8,500
Trauma CES - - - 11,282
Miscellaneous 10,577 550 11,127 4,731
Total 2022 919,000 550 919,550 819,157
Total 2021 815,875 3,282 819,157
Income from other trading activities
Income from fundraising events
Shop sales
Hospice lottery income
Catering income
Total 2021		 Unrestricted
funds
2022
£
1,382,088
714,136
12
2,096,236
1,526,852		 Total
funds
2022
£
1,382,088
714,136
12
2,096,236
1,526,852		 Total
funds
2021
£
816,909
709,159
784
1,526,852

8. Income from other trading activities

Page 49

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

9. Investment income

Bank interest
Listed investments income
Total 2021		 Unrestricted
funds
2022
£
6,218
6,596
12,814
9,505		 Total
funds
2022
£
6,218
6,596
12,814
9,505		 Total
funds
2021
£
4,713
4,792
9,505

10. Other incoming resources

Coronavirus Job Retention Scheme Income
Total 2021		 Unrestricted
funds
2022
£
16,409
413,710		 Total
funds
2022
£
16,409
413,710		 Total
funds
2021
£
413,710

Page 50

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

11. Raising funds - voluntary income

Unrestricted
funds		 Total
funds		 Total
funds
2022 2022 2021
£ £ £
Direct costs - other 101,697 101,697 53,362
Direct costs - staff 336,059 336,059 330,605
Investment management fees 7,000 7,000 6,509
Total 2022 444,756 444,756 390,476
Total 2021 390,476 390,476
Raising funds - fundraising trading Direct staff
costs		 Direct other
costs		 Support
costs		 Total
funds		 Total
funds
2022 2022 2022 2022 2021
£ £ £ £ £
Hospice lottery 102,042 202,739 - 304,781 259,781
Shops 709,217 407,659 - 1,116,876 998,173
Catering - 10,952 - 10,952 73,598
Total 2022 811,259 621,350 - 1,432,609 1,331,552
Total 2021 833,174 498,378 - 1,331,552

12. Raising funds - fundraising trading

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 51

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

13. Cost of charitable activities

Direct staff
costs		 Direct other
costs		 Support costs Total
costs		 Total
costs
2022 2022 2022 2022 2021
£ £ £ £ £
Wellbeing 303,901 31,512 180,878 516,291 503,611
Bereavement support 325,482 104,284 231,759 661,525 714,667
Complementarytherapy 113 1,225 721 2,059 16,119
Hospice at home 750,817 14,340 412,626 1,177,783 1,033,336
Training 12,993 21,065 18,367 52,425 23,125
Governance costs(note 14) 11,308 15,575 - 26,883 16,647
Total 2022 1,404,614 188,001 844,351 2,436,966 2,307,505
Total 2021 1,189,829 192,587 925,089 2,307,505

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 21.4% (2021: 22.0%), bereavement support 27.4% (2021: 31.2%), complementary therapy 0.1% (2021: 0.7%), hospice at home 48.9% (2021: 45.1%) and training 2.2% (2021: 1.0%).

Restricted expenditure totalling £632,090 (2021: £773,561) is included in the total expenditure of £2,436,966 (2021: £2,307,505).

Support costs

2022 2021
£ £
Administration 656,522 777,725
Marketing 187,829 147,364
844,351 925,089

Page 52

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

14. Governance costs

Unrestricted
funds		 Total
funds		 Total
funds
2022 2022 2021
£ £ £
Direct costs - other 15,575 15,575 5,339
Direct costs - staff 11,308 11,308 11,308
Total 2022 26,883 26,883 16,647
Total 2021 16,647 16,647

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:

2022 2021
£ £
Depreciation of tangible fixed assets:
- owned bythe charity 98,841 111,992
Auditor's remuneration - other services 5,740 5,420
Auditor's remuneration - audit 9,925 9,360

Page 53

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

16. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes		 Group
2022
£
2,569,332
188,919
249,205
3,007,456		 Group
2021
£
2,542,032
189,500
217,542
2,949,074		 Company
2022
£
2,482,818
181,811
240,785
2,905,414		 Company
2021
£
2,398,584
179,020
206,394
2,783,998

Total redundancy payments made during the year amounted to £nil (2021: £20,149) of which £nil (2021: £17,445) were for statutory redundancy and £nil (2021: £2,704) for payment in lieu of notice.

The average number of persons employed by the group during the year was as follows:

Direct charitable
Fundraising and publicity
Management and administration		 Group
2022
No.
40
46
16
102		 Group
2021
No.
39
48
15
102

Page 54

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

16. Staff costs (continued)

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

Group Group
2022 2021
No. No.
In the band £60,001 - £70,000 1 1
In the band £70,001 - £80,000 - 1

The total amount of employee benefits received by key management personnel, including employer's NI and pension, is £350,872 (2021: £352,502). 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 (2021: none).

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 £249,205 (2021: £217,542). At the year end, contributions of £20,197 (2021: £17,672) were outstanding.

Page 55

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

17. Tangible fixed assets

Group and Company

Cost or valuation
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Freehold
property
£
2,491,062
-
2,491,062
527,564
49,826
577,390
1,913,672
1,963,498		 Motor
vehicles
£
118,230
6,995
125,225
118,227
291
118,518
6,707
3		 Fixtures and
fittings
£
644,759
54,474
699,233
565,528
38,460
603,988
95,245
79,231		 Office
equipment
£
95,960
4,043
100,003
80,014
10,264
90,278
9,725
15,946		 Assets under
construction
£
139,700
-
139,700
-
-
-
139,700
139,700		 Total
£
3,489,711
65,512
3,555,223
1,291,333
98,841
1,390,174
2,165,049
2,198,378

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.

Page 56

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

17. Tangible fixed assets (continued)

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

2022 2021
£ £
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
2,491,062 2,491,062

18. Fixed asset investments Group

Listed
investments		 Total
2022		 Total
2021
£ £ £
Cost or valuation
At 1 April 2021 248,272 248,272 442,976
Additions 358,377 358,377 106,920
Disposals (97,891) (97,891) (331,348)
Revaluations 5,225 5,225 29,724
At 31 March 2022 513,983 513,983 248,272
Investment cash 24,838 24,838 251,886

All investments are held in the UK.

Page 57

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

18. Fixed asset investments (continued)

Company

Cost or valuation
At 1 April 2021
Additions
Disposals
Revaluations
At 31 March 2022
Investment cash
At 31 March 2022		 Investment in
subsidiaries
2022
£
11,000
-
-
-
11,000
-
11,000		 Listed securities
2022
£
248,272
358,377
(97,891)
5,225
513,983
24,838
538,821		 Total
2022
£
259,272
358,377
(97,891)
5,225
524,983
24,838
549,821		 Total
funds
2021
£
453,976
106,920
(331,348)
29,724
259,272
251,886
511,158

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 £527,259 (2021: £494,533).

Principal subsidiaries

The following were subsidiary undertakings of the Company:

Names Class of shares Holding Class of shares Holding
Treetops Retail Limited Ordinary 100%
Treetops Funding Limited Ordinary 100%
The financial results of the subsidiaries for the year were:
Names Income Expenditure (Loss)/ Profit Net (liabilities)/
£ £ for the year assets
£ £
Treetops Retail Limited 1,139 (10,952) (9,813) (27,182)
Treetops Funding Limited 714,136 (304,781) 409,355 462,749

Page 58

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

19. Stocks

Donated stock
Debtors
Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 Group
2022
£
98,794
Group
2022
£
20,664
-
28,976
478,421
528,061		 Group
2021
£
60,947
Group
2021
£
16,708
-
24,469
991,451
1,032,628		 Company
2022
£
98,794
Company
2022
£
20,664
627,806
10,971
470,698
1,130,139		 Company
2021
£
60,947
Company
2021
£
12,333
20,375
12,958
985,066
1,030,732

20. Debtors

Page 59

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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 2021
Amounts released from previous periods		 Group
2022
£
94,844
-
46,306
76,064
45,316
262,530
Group
2022
£
-
-
-		 Group
2021
£
34,482
-
44,078
68,683
14,225
161,468
Group
2021
£
38,058
(38,058)
-		 Company
2022
£
81,859
149,258
46,306
26,188
44,421
348,032
Company
2022
£
-
-
-		 Company
2021
£
31,903
317,643
44,078
18,298
10,562
422,484
Company
2021
£
38,058
(38,058)
-

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

Page 60

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

22. Statement of funds

Statement of funds
Statement of funds - current year
Balance at 1
April 2021
£
Unrestricted
Designated funds
Fixed assets
2,198,378
General funds
General Funds
2,329,533
Treetops Funding
492,772
Treetops Retail
(18,369)
2,803,936
Total Unrestricted
funds
5,002,314
Restricted funds
Grounds fund
15,083
Children's
bereavement
(1,000)
Support and
information
19,016
Nationwide
Compassionate
Communities
17,904
Trauma fund
(9,619)
Hospice UK Grant
-
Contemplation
Courtyard
-
NHS Charity Fund
-
41,384
Total of funds
5,043,698		 Income
£
-
3,665,933
714,136
1,139
4,381,208
4,381,208
550
-
-
-
-
470,304
4,300
159,868
635,022
5,016,230		 Expenditure
£
-
(3,366,508)
(304,781)
(10,952)
(3,682,241)
(3,682,241)
(1,918)
-
-
-
-
(470,304)
-
(159,868)
(632,090)
(4,314,331)		 Transfers
in/out
£
(33,329)
481,707
(449,378)
-
32,329
(1,000)
-
1,000
-
-
-
-
-
-
1,000
-		 Gains/
(Losses)
£
-
5,225
-
-
5,225
5,225
-
-
-
-
-
-
-
-
-
5,225		 Balance at 31
March 2022
£
2,165,049
3,115,890
452,749
(28,182)
3,540,457
5,705,506
13,715
-
19,016
17,904
(9,619)
-
4,300
-
45,316
5,750,822
Unrestricted
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
Hospice UK Grant
Contemplation
Courtyard
NHS Charity Fund
Total of funds

Page 61

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

22. Statement of funds (continued)

Statement of funds (continued)
Statement of funds - prior year
Balance at
1 April 2020
£
Unrestricted
Designated funds
Fixed assets
2,276,092
General funds
General Funds
614,972
Treetops Funding
343,394
Treetops Retail
18,193
976,559
Total Unrestricted
funds
3,252,651
Restricted funds
Grounds fund
17,471
Children's
bereavement
1,500
Support and
information
19,016
Nationwide
Compassionate
Communities
41,776
Trauma fund
(4,888)
Barclays Roaming
Nurse
-
Hospice UK Grant
-
74,875
Total of funds
3,327,526		 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)
£
Balance at
31 March 2021
£
-
2,198,378
29,724
2,329,532
-
492,772
-
(18,368)
29,724
2,803,936
29,724
5,002,314
-
15,083
-
(1,000)
-
19,016
-
17,904
-
(9,619)
-
-
-
-
-
41,384
29,724
5,043,698
Unrestricted
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

Page 62

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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.

Contemplation Courtyard - to provide a peaceful, contemplative area surrounding our Memory Tree in which people can remember loved ones who have died.

NHS Charity Fund - to provide continued funding for the Roaming Nurse service started in 2020/21 during the pandemic.

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. A transfer has also been made from general funds to cover a deficit on a restricted fund.

Funds in deficit

The trauma fund is in deficit due to expenditure being incurred in advance of future funding being received.

Page 63

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

23. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
April 2021
£
2,198,378
2,803,936
41,384
5,043,698
- prior year
Balance at
1 April 2020
£
2,276,092
976,559
74,875
3,327,526		 Income
£
-
4,381,208
635,022
5,016,230
Income
£
-
4,975,911
740,070
5,715,981		 Expenditure
£
-
(3,682,241)
(632,090)
(4,314,331)
Expenditure
£
-
(3,255,972)
(773,561)
(4,029,533)		 Transfers
in/out
£
(33,329)
32,329
1,000
-
Transfers
in/out
£
(77,714)
77,714
-
-		 Gains/
(Losses)
£
-
5,225
-
5,225
Gains/
(Losses)
£
-
29,724
-
29,724		 Balance at 31
March 2022
£
2,165,049
3,540,457
45,316
5,750,822
Balance at
31 March
2021
£
2,198,378
2,803,936
41,384
Summary of funds
Designated funds
General funds
Restricted funds
5,043,698

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
2022
£
-
-
45,316
-
45,316		 Unrestricted
funds
2022
£
2,165,049
538,821
3,264,166
(262,530)
5,705,506		 Total
funds
2022
£
2,165,049
538,821
3,309,482
(262,530)
5,750,822

Page 64

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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
2021
£
-
-
41,384
-
41,384		 Unrestricted
funds
2021
£
2,198,378
500,158
2,465,246
(161,468)
5,002,314		 Total
funds
2021
£
2,198,378
500,158
2,506,630
(161,468)
5,043,698

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
Gains on investments
Dividends, interests and rents from investments
(Increase)/decrease in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities		 Group
2022
£
707,124
98,841
(5,225)
(12,814)
(37,847)
504,567
101,062
1,355,708		 Group
2021
£
1,716,172
111,992
(29,724)
(9,505)
2,058
(740,639)
(69,174)
981,180

Page 65

TREETOPS HOSPICE TRUST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

26. Analysis of cash and cash equivalents

Cash in hand
Cash held in investments
Total cash and cash equivalents		 Group
2022
£
2,682,627
24,838
2,707,465		 Group
2021
£
1,413,055
251,886
1,664,941

27. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2021
£
1,413,055
1,413,055		 Cash flows
£
1,269,572
1,269,572		 At 31 March
2022
£
2,682,627
2,682,627

28. Operating lease commitments

At 31 March 2022 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
2022
£
176,375
569,292
406,125
1,151,792		 Group
2021
£
153,133
436,583
253,333
843,049

There was £243,478 (2021: £199,230) of lease payments recognised as an expense in the statement of financial activities.

Page 66

(A company limited by guarantee)

TREETOPS HOSPICE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

29. Related party transactions

During the year 6 trustees made donations totalling £4,495 (2021: 5 trustees, £5,883). A number of trustees also donate goods to the retail shops.

Sharan Watson is a trustee who is employed by the University of Derby. Due to work on an on going project which is expected to benefit Treetops in the future, Treetops have been contributing 25% of her salary. This amounted to £10,221 (2021: £nil). There was no balance due to or from the University of Derby at both year ends.

During the year the charity received income of £399,851 (2021: £379,750) from Treetops Funding Limited and nil (2021: £27,717) from Treetops Retail Limited. The charity incurred expenses of £118,858 (2021: £111,979) on behalf of Treetops Funding Limited and £13 (2021: £49,293) on behalf of Treetops Retail Limited.

Treetops Retail Limited, a subsidiary of the charity, owed a balance of £627,806 (2021: £20,375) at the year end, which is included within debtors.

The charity owed Treetops Funding Limited, a subsidiary of the company, £149,258 (2021: £317,643) at the year end, which is included within current liabilities. A gift aid payment was made from Treetops Funding Limited to Treetops Hospice Trust in the year totalling £449,378 (2021: £300,000).

Between the subsidiary companies there was a balance of £174,960 (2021: £75,286) owed by Treetops Retail Limited to Treetops Funding Limited.

30. Controlling party

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

Page 67