2021-03-31-accounts

			Page
Report ofthe	Trustees	1	to	5
Report ofthe	Independent Auditors	6	to	8
Consolidated	Statement ofFinancial Activities
Consolidated	Balance Sheet		10
Charity Balance Sheet
Consolidated	Cash Flow Statement		12
Notes to the	Consolidated Cash Flow Statement		13
Notes to the	Financial Statements	14	to	25
Oetailed Statement of Financial Activities		26	to	27

						2021	2020
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
							as restated
			Notes				f
INCOME AND ENDOWMENTS		FROM
Donations and legacies				555,132		555,132	446,901
Charitable activities
Raising funds				1,438,006	81,794	1,519,800	329,560
Other trading activities				572,844		572,844	1,082,201
Investment income Other income				847 227,668		847 227,668	6,372 21,137
Total				2,794,497	81,794	2,876,291	1,886,171
EXPENDITURE ON
Raising funds				622,378		622,378	713,911
Charitable activities
Charitable activities				1,581,052		1,581,052	1,277,775
Other expenditure				214,492	54,009	268,501	106,752
Total				2,417,922	54,009	2,471,931	2,098,438
NET INCOME/(EXPENDITURE)				376,575	27,785	404,360	(212,267)
Transfers between funds			25	69,678	(69,678)
Other recognised gains/(losses)
Gains/(losses) on revaluation	of	fixed assets		297,200		297,200	(10,775)
Net movement in funds				743,453	(41,893)	701,560	(223,042)
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported				4,923,024	69,678	4,992,702	5,742,303
Prior year adjustment			13	61,&44	464,715	526,559
As restated				4,984,868	534,393	5,519,261	5,742,303
TOTAL FUNDS CARRIED FORWARD				5,728,321	492,500	6,220,821	5,519,261

					2021	2020
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
						as restated
		Notes				E
FIXEDASSETS
Tangible assets		19	3,248,369	492,500	3,740,869	3,833,262
Investments		20	1,406,538		1,406,538	1,559,338
			4,654,907	492,500	5,147,407	5,392,600
CURRENT ASSETS
Debtors		21	650,916		650,916	115,684
Cash at bank			794,526		794,526	249,556
			1,445,442		1,445,442	365,240
CREDITORS
Amounts falling due	within one year	22	(372,028)		(372,028)	(238,579)
NET CURRENT ASSETS			1,073,414		1,073,414	126,661
TOTAL ASSETS LESSCURRENT LIABILITIES			5,728,321	492,500	6,220,821	5,519,261
NET ASSETS			5,728,321	492,500	6,220,821	5,519,261
FUNDS		25
Unrestricted funds:
General fund					5,728,321	4,984,868
Restricted funds:
Capital expansion	fund				492,500	464,715
Designated fund						69,678
					492,500	534,393
TOTAL FUNDS					6,220,821	5,519,261

					2021	2020
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
						as restated
		Notes				f
FIXEDASSETS
Tangible assets Investments Investments in associates		19 20	3,248,369 1,406,538 4	492,500	3,740,869 1,406,538 4	3,833,262 1,559,338 4
			4,654,911	492,500	5,147,411	5,392,604
CURRENT ASSETS
Debtors Cash at bank		21	667,124 709,877		667,124 709,877	116,475 185,696
			1,377,001		1,377,001	302,170
CREDITORS
Amounts falling due within one year		22	(303,720)		(303,720)	(175,641)
NET CURRENT ASSETS			1,073,281		1,073,281	126,529
TOTAL ASSETS LESSCURRENT LIABILITIES			5,728,192	492,500	6,220,692	5,519,133
NET ASSETS			5,728,192	492,500	6,220,692	5,519,133
FUNDS		25
Unrestricted funds:
General fund Restricted funds:					5,728,193	4,984,740
Capital expansion Designated fund	fund				492,500	464,715 69,678
					492,500	534,393
TOTAL FUNDS					6,220,692	5,519,133

			for the year ended	31March 2021
				2021	2020
					as restated
			Notes		f
Cash flows from operating activities Cash generated from operations				(31,955)	291,529
Net cash (used in)/provided	by operating		activities	(31,955)	291,529
Cash flows from investing	activities
Purchase oftangible fixed assets Sale offixed asset investments				(73,922) 450,000	(2,494,573) 1,905,000
Interest received				847	6,372
Net cash provided by/(used	in) investing		activities	376,925	(583,201)
Cash flows from financing	activities
New loans in year				200,000
Net cash provided by financing activities				200,000
Change in cash and cash equivalents reporting period		in the		544,970	(291,672)
Cash and cash equivalents the reporting period	at the beginning of			249,556	541,228
Cash and cash equivalents reporting period	at the end	ofthe		794,526	249,556

	for the yea	for the yea	r ended 31March 2021	r ended 31March 2021
RECONCILIATION OF NET	INCOIVIE/(EXPENDITURE)		TO NET CASH FLOW FROM OPERATING ACTIVITIES
				2021	2020
					as restated
					f
Net income/(expenditure)	for the reporting	period	(as per the Statement of
Financial Activities) Adjustments for:				404,360	(212,267)
Depreciation charges Loss on disposal offixed assets Interest received (Increase)/decrease in debtors				166,314 (847) (535,231)	67,955 2,948 (6,372) 293,225
(Decrease)/increase in creditors				(66,551)	146,040
Net cash (used in)/provided	by operations			(31,955)	291,529
ANALYSIS OF CHANGES IN	NET FUNDS
			At 1/4/20	Cash flow	At 31/3/21
			f	E	f
Net cash
Cash at bank			249,556	544,970	794,526
			249,556	544,970	794,526
Debt
Debts falling due within 1year				(200,000)	(200,000)
				(200,000)	(200,000)
Total			249,556	344,970	594,526

	AND	LE	GACI	S
ONATIONS					2021	2020
						as restated
					E	f
Donations Legacies					236,915 318,217	157,651 289,250
					555,132	446,901
OTHER TRADING		ACTIVITIES			2021	2020
						as restated
					f	f
Fundraising Shop income	events				83,398 167,630 314,211	227,687 473,724 361,721
Lottery					7,605	19,069
Support groups
					572,844	1,082,201
INVESTIVIENT INCOME					2021	2020
						as restated
					f	f
					847	6,372
Investment	income
INCOME FROM CHARITABLE ACTIVITIES					2021	2020
						as restated
Grants				Activity Raising funds	f 1,519,800	f 329,560
Grants received,		included		in the above, are as follows:	2021	2020
						as restated
					E	f
Local Health Boards Welsh Assembly Government Trust and charitable grants job Retention Scheme					189,025 97,140 1,080,145 153,490	202,295 97,140 30,125
					1,519,800	329,560

Raising donations and legacies
	2021	2020
		as restated
	E	E
Staff costs Goods for resale &shop costs Van costs Office costs Lottery prizes Lottery costs	235,314 255,089 5,108 23,075 93,600 10,192	323,832 237,451 12,499 26,303 93,600 20,226
	622,378	713,911

					Support
				Direct	costs (see
				Costs E	note 8) f	Totals E
Charitable activities Other expenditure				1,581,052 232,893	35,608	1,581,052 268,501
				1,813,945	35,608	1,849,553
SUPPORT COSTS
					Governance
			Finance	Other	costs	Totals
			f	f	f	E
Other expenditure			1,294	30,600	3,714	35,608
Support costs, included		in the above, are as follows:
Finance
					2021	2020
						as restated
					Other	Total
					expenditure f	activities f
Bank charges					1,294	3,967
ther
					2021	2020
						as restated
					Other	Total
					expenditure	activities
					f	E
anagement	wages				30,600	30,300

					Unrestricted	Restricted	Total
					fund	funds	funds
							as restated
							E
INCOIVIE AND ENDOWMENTS		FROM
Donations and legacies Charitable activities					446,901		446,901
Raising funds					316,752	12,808	329,560
Other trading activities investment income Otherincome					1,082,201 6,372 21,137		1,082,201 6,372 21,137
Total					1,873,363	12,808	1,886,171
EXPENDITURE ON
Raising funds Charitable activities					713,911		713,911
Charitable activities Other expenditure					1,277,775 92,098	14,654	1,277,775 106,752
Total					2,083,784	14,654	2,098,438
NET INCOME/(EXPENDITURE)					(210,421)	(1,846)	(212,267)
Transfers between funds					1,845,262	(1,845,262)
Other recognised gains/(losses)
Gains/(losses) on revaluation of		fixed assets			(10,775)		(10,775)
Net movement in funds					1,624,066	(1,847,108)	(223,042)
RECONCILIATION OF FUNDS
Total funds brought forward					3,360,802	2,381,501	5,742,303
TOTAL FUNDS CARRIED FORWARD					4,984,868	534,393	5,519,261
PRIOR YEAR ADJUSTMENT
							E
Total funds as previously reported							4,992,702
Prior period adjustment on Prior period adjustment on Restated total funds	deferred pension		grants liability				553,074 (26,515) 5,519,261
							E
Creditors: amount falling due within			one year as previously	reported			765,138
Prior period adjustment on Prior period adjustment on Restated creditors: amount	deferred grants pension liability falling due within one year						(553,074) 26,515 238,579

						2020 as restated
					2021
					f	E
Donations	and	legacies			555,131	446,900
Other trading		activities			147,283	242,943
Investment	income				847	6,372
Grants					1,243,396	329,560
Other income					164,108	21,137
					2,110,765	1,046,912
Expenditure	on fundraising				(267,740)	(152,851)
Expenditure	on charitable			activities	(1,712,025)	(1,361,767)
Support costs					(34,809)	(34,935)
Net gains/(losses) on investments					297,200	(10,775)
Net incoming		resources	—surplus/(deficit)		393,391	(513,416)

operates a lottery and donates its	surplus to t	surplus to t	he hospice on an annual basis.
The trading results ofSt Kentigern	Promotions		Limited, as extracted from the financial statements, are	summarised below:
			2021	2020
			E	E
Lottery income Donations			314,211 7,280	361,721 3,813
			321,491	365,534
Expenditure on fundraising			(114,781)	(148,519)
Net surplus			206,710	217,015
Donation to hospice			(206,710)	(217,015)
Retained in subsidiary
The assets and liabilities ofthe subsidiary		were:
Current assets			51,382	52,905
Current liabilities			(51,252)	(52,784)
Total net assets/(liabilities)			130	130
Aggregate share capital and reserves			130	130

The trading results ofSt Kentigern	The trading results ofSt Kentigern	Trading	Trading	Limited, as extracted from the financial statements, are summarised	below:
				2021	2020
				E	E
Income				444,036	473,724
Expenditure on fundraising Support costs				(342,222) (355)	(386,238) (3,354)
Net surplus				101,459	84,132
Amount donated to St Kentigern	Hospice			(101,459)	(84,133)
Retained in subsidiary
The assets and liabilities ofthe subsidiary			were:
Current assets Current liabilities				146,046 (146,044)	34,377 (34,375)
Total net assets/(liabilities)
Aggregate share capital and reserves

TANGIBLE FIXEDASS	ETS	—continued
					Fixtures
					and	Motor
					fittings	vehicles	Totals
					E	E	E
COST
At 1April 2020					628,236	38,198	4,592,542
Additions					18,262	25,759	73,922
At 31March 2021					646,498	63,957	4,666,464
DEPRECIATION
At 1April 2020					192,219	25,123	759,280
Charge for year					49,921	3,270	166,315
At 31March 2021					242,140	28,393	925,595
NET BOOK VALUE
At 31March 2021					404,358	35,564	3,740,869
At 31March 2020					436,017	13,075	3,833,262
All fixed assets ofthe	group are owned		by the Hospice.
FIXEDASSETINVESTMENTS
							Investments
							f
MARKET VALUE
At 1April 2020							1,559,338
Disposals Unrealised investment	gains						(450,000) 297,200
At 31March 2021							1,406,538
NET BOOK VALUE
At 31March 2021							1,406,538
At 31March 2020							1,559,338
There were no investment		assets outside the UK.
All investments ofthe	group are held within the hospice.
Investment portfolios	are	held with Brewin Dolphin and		Rathbones.
DEBTORS:AIVIOUNTS	FALLING DUE WITHIN ONE YEAR
				Group	Hospice	Group	Hospice
						2020as	2020as
				2021	2021	restated	restated
				E	E	f	E
VAT				19,226		3,742
Prepayments Sundry debtors				32,675 599,015	10,248 656,876	28,545 83,397	16,818 99,656
				650,916	667,124	115,684	116,475
Debtors are all receivable		within one year

	Group	Hospice	Group	Hospice
			2020as	2020as
Trade creditors Accruals Deferred income PAYE liability Other creditors	2021 f 23,502 50,526 52,546 45,454 200,000	2021 f 1,360 49,906 10,000 42,454 200,000	restated f 11,815 43,265 71,783 41,426 70,289	restated f 7,205 40,913 19,000 38,225 70,298
	372,028	303,720	238,579	175,641

								2021		2020
									as	restated
Amounts	falling	due	within	one	year	on	demand:			f
Bankloans								200,000

MOVEIVIENT IN FU	NDS
					Prior	Net	Transfers
					year	movement	between	At
			At 1/4/20 f		adjustment f	in funds E	funds f	31/3/21 f
Unrestricted funds
General fund			4,923,024		61,844	673,775	69,678	5,728,321
Restricted funds
Capitalexpansion	fund				464,715	27,785		492,500
Designated fund				69,678			(69,678)
				69,678	464,715	27,785	(69,678)	492,500
TOTAL FUNDS			4,992,702		526,559	701,560		6,220,821
Net movement in funds, included			in the	above are as follows:
					Incoming	Resources	Gains and	Movement
					resources f	expended f	losses f	in funds E
Unrestricted funds
General fund					2,794,497	(2,417,922)	297,200	673,775
Restricted funds
Capital expansion	fund				81,794	(54,009)		27,785
TOTAL FUNDS					2,876,291	(2,471,931)	297,200	701,560
Comparatives for	movement	in	funds
						Net	Transfers
						movement	between	At
					At 1/4/19	in funds	funds	31/3/20
					f	f	f	E
Unrestricted funds
General fund					3,360,802	(221,196)	1,845,262	4,984,868
Restricted funds
Capital expansion Designated fund	fund				464,715 1,916,786	(1,846)	1,846 (1,847,108)	464,715 69,678
					2,381,501	(1,846)	(1,845,262)	534,393
TOTAL FUNDS					5,742,303	(223,042)		5,519,261

Comparative net m	ovement in funds, in	cluded in the above are as foll	ows:
		Incoming	Resources	Gains and	Movement
		resources f	expended E	losses f	in funds E
Unrestricted funds
General fund		1,873,363	(2,083,784)	(10,775)	(221,196)
Restricted funds
Capital expansion	fund	12,808	(14,654)		(1,846)
TOTAL FUNDS		1,886,171	(2,098,438)	(10,775)	(223,042)