2022-03-31-accounts - St Cuthbert's Hospice, Durham

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		Page
Report ofthe Trustees	I	to	13
Report ofthe Iudependent Auditors	14	to	17
Statement ofP'inancial Activities		18
Balance Sheet		19
Cash Flow Statement		20
Notes to the Cash Flow Statement		21
Notes to the Financial Statements	22	to	39

						2022	2021
				Unrestricted	Restricted	Total	Tots I
				funds	funds	funds	funds
			Notes			6
INCOME AND ENDOWMENTS		IrROM
Donations and legacies			2	635,375	176,268	811,643	1,656,710
Charitable activities
End ofLife Care				515,012	60,568	575,580	425,133
Palliative Care				712,669	40,107	752,776	757,104
Carer Support				14,743		14,743	24,365
Bereavement Support				39,859		39,859	31,165
Public Health							1,026
Other trading activities			3	1,120,340		1,120,340	462,294
Investment income			4	21,747		21,747	21,578
Other income				9,462		9,462	11,945
Total				3,069,207	276,943	3,346,150	3,391,320
EXPENDITURE ON
Raising funds			6	1,037,297		1,037,297	983,887
Chw itablc activities			7
End ofLife Care				746,893	58,631	805,524	669,065
Palliative Care				1,327,541	79,494	1,407,035	1,513,969
Carer Support				29,555	12,491	42,046	48,832
Bereavement Support				63,525	8,513	72,038	64,218
Public Health				48,835	167	49,002	63,269
Total				3,253,646	159,296	3,412,942	3,343,240
Net gains on investments				54,479		54,479	135,987
NET INCOME/(EXPENDITURE)				(129,960)	117,647	(12,313)	184,067
Transfers bettveen funds			20	40,568	(40,568)
Net movement in funds				(89,392)	77,079	(12,313)	184,067
RECONCILIATION	OF FUNDS
Total funds brought	fomvard			5,498,400	22,062	5,520,462	5,336,395
TOTAL FUNDS CARRIED FORWARD				5,409,008	99,141	5,508,149	5,520,462

				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets Investments	13 14	3,462,800 2		3,462,800 2	3,545,558 2
		3,462,802		3,462,802	3,545,560
CURRENT ASSETS
Stocks	15	3,161		3,161	5,526
Debtors	16	329,156		329,156	482,508
Investments	17	1,041,858		1,041,858	1,033,812
Cash at bank and in hand		794,867	99,141	894,008	935,581
		2,169,042	99,141	2,268, 183	2,457,427
CREDITORS
Amounts falling due within one year	18	(222,836)		(222,836)	(482,525)
NKT CURRENT ASSETS		1,946,206	99,141	2,045,347	1,974,902
TOTAL ASSETSLESSCURRENT
LIABILITIES		5,409,008	99,141	5,508,149	5,520,462
NKT ASSETS		5,409,008	99,141	5,508,149	5,520,462
FUNDS	20
Umestricted funds				5,409,008	5,498,400
Restricted funds				99,141	22,062
TOTALFUNDS				5,508,149	5,520,462

				2022	2021
			Notes
Cash flows from operating	activities
Cash generated from operations			I	(62,353)	407,390
Net cash (used in)/provided	by operating		activities	(62,353)	407,390
Cash flows from investing	activities
Purchase oftangible fixed assets Purchase ofcurrent asset investments Sale oftangible fixed assets Sale ofcurrent asset investments				(38,965) (84,529) 130,347	(15,]09) (371,728) 5,019 299,066
Interest received Dividends received Portfolio management fees				3,961 17,983 (8,017)	3,766 17,812 (7,647)
Net cash provided by/(used	in) investing		activities	20,780	(68,821)
Change in cash and cash equivalents		in
the reporting period Cash and cash equivalents	at the			(41,573)	338,569
beginning ofthe reporrting	period			935,581	597,012
Cash and cash equivalents	at the end	of
the repot+ng period				894,008	935,581

OPERATING ACT	IVITI	ES
						2022I	2021 g
Net (expenditure)/income		for the reporahtg		period (as per the
Statement ofFinancial Activities)						(12,313)	184,067
Adjustments for: Depreciation charges Gain on investments						121,722 (54,479)	133,935 (135,986)
Profit on disposal offixed assets							(1,218)
Interest received						(3,961)	(3,766)
Dividends received						(17,983)	(17,812)
Portfolio management fees						8,018	7,647
Decrease in stocks						2,365	2,636
Decrease/(increase)	in debtors					153,967	(109,579)
(Decrease)/increase	in creditors					(259,689)	347,466
Net cash (used in)/provided			by operations			(62,353)	407,390
ANALYSIS OF CHANGES			IN NET FUNDS
					Ai 1.4.21	Cash flow	At 31.3.22
							8
Net cash
Cash at bank and in	hand				935,581	(41,573)	894,008
					935,581	(41,573)	894,008
Liquid resources
Deposits included in cash
Current asset investments					1,033,812	8,046	1,041,858
					1,033,812	8,046	1,041,858
Total					1,969,393	(33,527)	1,935,866

DONATIONS AND LEG	A	CIES
			2022	2021
			8
Donations and gifts			373,265	539276
Legacies			224,504	126,217
Grants			206,134	983,477
Donated services and facilities			7,740	7,740
			811,643	1,656,710
Grants received, included	in	the above, are as follows:
			2022	2021
JGW Patterson Foundation			20,081
BigLottery Fund			18,134	58,441
County Durham Contmunity		Foundation	14,200
Durham County Council			31,891	10,000
Durham City Parish Council				1,750
Hospice UK			110,272	534,377
Albert Hunt				2,000
Chester-le-Street AAP				202
LWC Xmas Gilt Fund			239
COVID 19Support grants				362,318
Individual Donors				4,389
North East Social Tech Fund				10,000
Rotary Club ofCleadon &District			650
Digital Durham			3,000
Wendy Bus upkeep			1,375
Facebook IPU IPADS			803
Houghall College			460
Avison Young Employee	Fund		500
ITECNE			4,529
			206,134	983,477
OTHER TRADING ACTIVITIES
			2022	2021
Fundmising activities			286,371	144,317
Charity shop sales			639,506	191,778
North East Hospices Lottery		Limited	67,663	65,899
St.Cuthbert's Hospice Lottery			126,800	60,300
			1,120,340	462,294

					2022	2021
						6
Interest received					3,763	3,766
Dividends received					17,984	17,812
					21,747	21,578
INCOME FROM	CHARITABLE	ACTIVITIES
					2022	2021
		Activity
County Durham NHS		End ofLife Care			575,580	425,133
County Durham NHS		Palliative	Care		752,776	757,104
County Durham NHS		Carer Support			14,743	24,365
County Durham NHS		Bereavement		Support	39,859	31,165
County Durham NHS		Public Health				1,026
					1,382,958	1,238,793
RAISING FUNDS
Raising donations	and legacies
					2022	2021
Staff costs					326,170	311,246
Support costs					97,630	64,149
					423,800	375,395
Other trading activities
					2022	2021
Purchases					112,871	85,063
Staffcosts					270,103	243,624
Rent					92,145	75,293
Commission					3,986
Property and other expenses ofcharity		shops			48,272	42,912
Support costs					78,103	153,953
					605,4it0	600,845

Investment manag	ement costs
			2022	2021
Portfolio management			8,017	7,647
Aggregate amounts			1,037,297	983,887
CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 8)	TotalsI
End ofLife Care		636,487	169,037	805,524
Palliative Care		1,117,211	289,824	1,407,035
Carer Support		32,451	9,595	42,046
Bereavement Support		57,532	14,506	72,038
Public Health		39,294	9,708	49,002
		1,882,975	492,670	2,375,645
SUPPORT COSTS
			Governance
		Management	costs	Totals
			f,
Raising donations	and legacies	92,857	4,773	97,630
Other trading activities		74,284	3,819	78,103
End ofLife Care		161,137	7,900	169,037
Palliative Care		276,116	13,708	289,824
Carer Support		9,130	465	9,595
Bereavement Support Public Health		13,809 9,243	697 465	14,506 9,708
		636,576	31,827	668,403

Support costs, in	clu	ded in the above, are	as follows:
			Raising
			donations	Other
			and	trading	End of	Palliative
			legacies	activities	Life Care	Care
Wages and salaries Social security			55,646 4,725	44,516 3,780	92,074 7,818	159,776 13,567
Pensions			2,067	1,654	3,421	5,936
Legal fees Computer and admin costs			11,500	9,200	26,199	42,117
Staff and volunteer		training	2,787	2,229	4,611	8,002
Hospice running	costs		13,681	10,944	22,960	39,683
Bank charges			2,451	1,961	4,054	7,035
Wages and salaries			2,609	2,087	4,317	7,491
Carried forward			95,466	76,371	165,454	283,607

					Raishtg
					donations	Other
					and	tradhrg	End of	Palliative
					legacies	activities	Life Care	Care
Brought	forward				95,466	76,371	165,454	283,607
Social security					268	215	444	771
Pensions					130	104	216	375
Auditors'	remuneration				1,138	960	1,955	3,430
Aud(tutu'	remuneration		for
non audit	services				628	453	968	1,641
					97,630	78,103	169,037	289,824
							2022	2021
				Carer	Bereavement	Public	Total	Total
				Support	Support	Health	activities	activities
				f,	f,
Wages and salaries				5,416	8,124	5,416	370,968	399,998
Social security				460	690	460	31,500	31,579
Pensions				201	302	201	13,782	16,702
Legal fees								813
Computer Staffand	and admin costs volunteer training			1,212 271	1,931 407	1,325 271	93,484 18,578	94,481 5,306
Hospice running		costs		1,332	1,997	1,332	91,929	74,504
Bank charges				238	358	238	16,335	13,580
Wages and salaries				254	381	254	17,393	15,063
Social security				26	39	26	1,789	1,464
Pensions				13	19	13	870	750
Auditors'	remuneration			62	93	62	7,700	7,000
Auditors'	remuneration		for
non audit	services			110	165	110	4,075	7,746
				9,595	14,506	9,708	668,403	668,986

		2022	2021
Auditotx' remuneration		7,700	7,000
Auditors' remuneration	for non audit services	4,075	7,746
Depreciation - owned	assets	121,723	133,934
Other operating leases Surplus on disposal offixed assets		92,145	75,293 (1,218)

		2022	2021
Wages Social Other	and salaries security costs pension costs	2,260,081 191,743 121,647	2,289,904 192,173 129,116
		2,573,471	2,611,193

The average monthly number ofemployees during the y	ear was as follows:
	2022	2021
Caring Fundraising/shops Administration/operations	59 27 16	60 30 18
	102	108

The number ofemployees whose employee benefits (ex	cluding employer pension costs) exceeded f	60,000was:
	2022	2021
f80,000 - f89,999 8120,000 - 8129,999	I I	I I

Key Management Personnel compensation in the year to 31March 2022 was $321,01	Key Management Personnel compensation in the year to 31March 2022 was $321,01	5(2021:f348,9	01).
COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
INCOME AND ENDOWMENTS FROM
Donations and legacies	1,045,549	611,161	1,656,710
Charitable activities
End ofLife Care	425,133		425,133
Palliative Care	757,104		757,104
Carer Support Bereavement Support Public Health	24,365 31,165 1,026		24,365 31,165 1,026
Other trading activities Investment income	462/94 21,578		462,294 21,578
Other income	11,945		11,945
Total	2,780, 159	611,161	3,391,320

		FOR THE YEAR ENDED 31MARCH 2022	FOR THE YEAR ENDED 31MARCH 2022
12.	COMPARATIVES	FORTHE SI'ATEMENT OF FINANCIAL ACTIVITIES		-continued
			Unreshtcted	Restricted	Total
			funds	funds	funds
	EXPENDITURE ON
	Raising funds		983,887		983,887
	Charitable activities
	End ofLife Care Palliative Care Camr Support Bereavement Support Public Health		470,517 1,125,392 33,247 44,382 63369	198,548 388,577 15,585 19,836	669,065 1,513,969 48,832 64,218 63,269
	Total		2,720,694	622,546	3,343,240
	Net gains on investments		135,987		135,987
	NET INCOME/(EXPENDITURE)		195,452	(11,385)	184,067
	RECONCILIATION	OF FUNDS
	Total fuuds brought	fomvard	5,302,948	33,447	5,336,395
	TOTAL FUNDS CARRIED FORWARD		5,498,400	22,062	5,520,462
13.	TANGIBLE FIXED	ASSETS
			Freehold		Fixtures
			land and	Leasehold	all&1
			buildings	improvements	fittings
					f.
	COST
	At I April 2021		4,419,489	98,909	176,301
	Additions
	At 31March 2022		4,419,489	98,909	176,301
	DEPRECIATION
	At I April 2021 Charge for year		961,828 74,878	85,209 8,681	134,926 23,402
	At 31March 2022		1,036,706	93,890	158,328
	NET BOOKVALUE
	At 31March 2022		3,382,783	5,019	17,973
	At 31March 2021		3,457,661	13,700	41,375

	NOTES TOTHE FINANCIAL S FORTHE YEAR ENDED	TATEMENTS - continue 31MARCH 2022	d
13.	TANGIBLE FIXED ASSETS- continued
		Motor	Computer
		vehicles	equipment	Totals
				f,
	COSI'
	At I April 2021 Additions	75,063	23,239 38,965	4,793,001 38,965
	At 31March 2022	75,063	62,204	4,831,966
	DEPRECIATION
	At I April 2021 Charge for year	44,862 11,441	20 618 3,321	1 247 443 121,723
	At 31March 2022	56,303	23,939	1,369,166
	NET BOOK VALUE At 31March 2022	18,760	38,265	3,462,800
	At 31March 2021	30201	2 621	3 545 558

	Noruh East Hospices Lottery Lhnited	Noruh East Hospices Lottery Lhnited
	Registered office:
	Nature ofbusiness: Operation ofa lottery
			'i'o
	Class ofshare:		holding
	Ordinary		25
				2022	2021
	Aggregate capital Profit for the year	and reserves		12 2	10 186
15.	STOCKS
				2022	2021
	Stocks			3,161	5,526
16.	DEBTORS:AMOUNTS FALLING DUE		WITHIN ONE YEAR
				2022	2021
	Trade debtors Other debtors Gift Aid VAT Prepayments and accrued income			105,755 9,486 13,481 17,200 183,234	290,299 24,846 16,137 9,828 141,398
				329,156	482,508
17.	CURRENT ASSETINVESTMKNTS
				2022	2021
	Listed investments at market value Investment management fund			2,626 1,039,232	3,242 1,030,570
				1,041,858	1,033,812

CREDITORS:
	2022	2021
Trade creditors Social security and other taxes Other creditors Accruals and deferred income	89,586 53,584 24,046 55,620	18,549 47,419 22,224 394,333
	222,836	482,525

					2022	2021
					8
Within one year Between one and five	yeats				50,882 48,000	80,260 122,953
					98,882	203,213
MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.4.21	in funds	funds	31.3.22
				f,	f,
Unrestricted funds
General Fund			825,895	(8738)	53,231	870,888
Fixed Asset Fund Maintenance Fund Goal 2Development	Fund		3,545,557 165,000 961,948	(121,722)	38,965 (51,628)	3,462,800 165,000 910,320
			5,498,400	(129,960)	40,568	5,409,008
Restiicted funds BigLottery Fund County Durham Community JGW Patterson Foundation		Foundation	211	2,136 3,211 13,291		2,347 3,211 13,291
Pharmacy Position			1,087	(1,087)
UPS Nurse Call System Anonymous Donor Albert Hunt Chester-le-Street Area Action LWC Xmas Gift Fund		Partnership	222 18,750 1,232 202 358	(222) (1,232) (167) 239		18,750 35 597
IPAD for Patients				803		803
NHS Non recumng				100,675	(40,568)	60,107
			22,062	117,647	(40,568)	99,141
TOTAL FUNDS			5,520,462	(12,313)		5,508,149

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
General Fund Fixed Asset Fund	3,069,207	(3,131,924) (121,722)	54,479	(8,238) (121,722)
Restricted funds	3,069,207	(3,253,646)	54,479	(129,960)
BigLottery Fund County Durham Community Foundation JGW Patterson Foundation Houghall College Pharmacy Position UPS Nurse Call System Hospice UK IPV Fund Albert Hunt Chester-le-Street Area Action Partnership LWC Xmas Gift Fund Rotary Club ofCleadon k.District Digital Drive Durham AAP Wendy Bus upkeep IPAD for Patients	18,133 14,200 20,081 460 110,272 239 650 3,000 6,555 1,375 803	(15,997) (10,989) (6,790) (460) (1,087) (222) (110,272) (1,232) (167) (650) (3,000) (6,555) (1,375)		2,136 3,211 13,291 (1,087) (222) (1,232) (167) 239 803
Avison Young Employee Fund NHS Non recurving	500 100,675	(500)		100,675
	276,943	(159,296)		117,647
TOTAL FUNDS	3,346,150	(3,412,942)	54,479	(12,313)

Comparatives for movement	in funds
			Net	Transfers
			movement	between	At
		At 1.4.20	in funds	funds	31,3.21
			f,
Unrestricted funds Genetu1 Fund Fixed Asset Fund Maintenance Fund		355,280 3,668,183 165,000	328,168 (132,716)	142,447 10,090	825,895 3,545,557 165,000
Goal 5 Public I-Iealth Goal 2Development Fund		25,405 1,089,080		(25,405) (127,132)	961,948
		5,302,948	195,452		5,498,400
Resnicted funds BigLottery Fund The Rothley Trust Pharmacy Position UPS Nurse Call System		243 8,687 6,284	211 (243) (7,600) (6,062)		211 1,087 222
IPU —Xmas Tree Fund		19	(19)
Persimmon Charity Foundation Anonymous Donor Masonic Bereavement Support Albert Hunt Chester-le-Street Area Action LWC Xmas Gilt Fund	Partnetahip	1,000 15,000 2,214	(1,000) 3,750 (2,214) 1,232 202 358		18,750 1,232 202 358
		33,447	(11,385)		22,062
TOTAL FUNDS		5,336,395	184,067		5,520,462

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	f,
Unrestrtcted funds
General Fund Fixed Asset Fund	2,780,158 I	(2,587,977) (132,717)	135,987	328,168 (132,716)
Restricted funds	2,780,159	(2,720,694)	135,987	195,452
BigLottery Fund The Rothley Trust County Durham Community Foundation Pharmacy Position UPS Nurse Call System IPU - Xmas Tree Fund Persimmon Charity Foundation Durham City Parish Council Anonymous Donor Masonic Bereavement Support BigLottery Coronavirus Fund Hospice UK IPU Fund Albert Hunt Chester-le-Sheet Area Action Partnership LWC Xmas Gilt Fund	35,236 10,000 1,750 3,750 23,206 534,377 2,000 202 639	(35,025) (243) (10,000) (7,600) (6,063) (19) (1,000) (1,750) (2,214) (23,206) (534,377) (768) (281)		211 (243) (7,600) (6,062) (19) (1,000) 3,750 (2,214) 1,232 202 358
	611,161	(622,546)		(11,385)
TOTAL FUNDS	3,391,320	(3,343,240 )	135,987	184,067

A cument year 12 mo	nth	s and	prior year 12mo	nths combined posit	ion is as follows:
					Net	Transfers
					movement	between	At
				At 1.4.20	in funds	funds	3].3.22
Unrestricted funds
General Fund				355,280	319,930	195,678	870,888
Fixed Asset Fund				3,668,183	(254,438)	49,055	3,462,800
Maintenance Fund				165,000			165,000
Goal 5 Public Health				25,405		(25,405)
Goal 2Development	Fund			1,089,080		(178,760)	910,320
				5,302,948	65,492	40,568	5,409,008
Restricted funds
BigLottery Fund The Rothley Trust County Durham Community JGW Patterson Foundation			Foundation	243	2,347 (243) 3,211 13,291		2,347 3,211 13,291
Pharmacy Position				8,687	(8,687)
UPS Nurse Call System				6,284	(6,284)
IPU —Xmas Tree Fund				19	(19)
Persimmon Charity Anonymous Donor	Foundation			1,000 15,000	(1,000) 3,750		18,750
Masonic Bereavement Chester-le-Street Area		Support Action Partnership		2,214	(2,214) 35		35
LWC Xmas Gift Fund					597		597
IPAD for Patients					803		803
NHS Non recurring					100,675	(40,568)	60,107
				33,447	106,262	(40,568)	99,141
TOTAL FUNDS				5,336,395	171,754		5,508,149

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
General Fund Fixed Asset Fund	5,849,365 I	(5,719,901) (254,439)	190,466	319,930 (254,438)
Restricted funds	5,849,366	(5,974,340)	190,466	65,492
Big Lottery Fund lite Rothley Tmst County Durham Community Foundation JGW Patterson Foundation Houghall College Pharmacy Position UPS Nurse Call System IPU - Xmas Tree Fund Pemimmon Charity Foundation Durham City Parish Council Anonymous Donor Masonic Bereavement Support BigLottery Coronavirus Fund Hospice UK IPU Fund Albert Hunt Chester-le-Street Area Action Partnership LWC Xmas Gift Fund Rotary Club ofCleadon &District Digital Drive Durham AAP Wendy Bus upkeep IPAD for Patients	53,369 24,200 20,081 460 1,750 3,750 23,206 644,649 2,000 202 878 650 3,000 6,555 1,375 803	(51,022) (243) (20,989) (6,790) (460) (8,687) (6,285) (19) (1,000) (1,750) (2,214) (23,206) (644,649) (2,000) (167) (281) (650) (3,000) (6,555) (1,375)		2,347 (243) 3,211 13,291 (8,687) (6,284) (19) (1,000) 3,750 (2,214) 35 597 803
Avison Young Employee Fund NHS Non recurring	500 100,675	(500)		100,675
	888,104	(781,842)		106,262
TOTAL FUNDS	6,737,470	(6,756,182)	190,466	171,754