Company wistration number: 02274925 arity registration numtrm: 700586 Barnsley Hospice Appeal {A company limthl by guantee) Annual Rewt and Finanaal Statements for the Year Ended 31 March 2021 Hardwick5 Accountsnts Mited charte Accountsnts R¢)therham S66 IEH •AAJUB6NS 2111212021 COMPANIES HOUSE A16
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Barnsley Hospice Appeal Contents Reference and Administrative Detsils Strategic Re 2to9 Trustees, Rert ioto16 IndeFwdent Auditors. Report 17to20 Statsment of nanCIal Acbvsties 21to22 Balance Sheet 23 5tstement of Cash Fh)w5 24 Notes to the FYwKial Ststements 25to44
Barnsley Hospice Appeal Reference and Administrative Details Chaimian Mrs C Gibbard Chief Executlve Offlcerlthief Mrs M Tune Nurse Mr S Eyrtrwood MrJPitt Mrs A Salt Mr N Wright Mr J Sheriff Mrs A Robert9 Mr M Lunn Principal Offi 104 - 106 thurch Street 8arnsl S75 2RL The charity is incwated in UK. Company Registration Numb¢r02274925 C1ty Registration Numbv 7586 Solicitors Eknhirst Soliators 17119 Regemt Street Barnsky S70 2HP yorkshi Bank la Peel Square Bamsley S70 2PL Bankers HardwiL*s Accountsnts Limited Chartered kCntsnts Rotherham S66 IEH Page I
Barnsley Hospice Appeal Strategic Report for the Year Ended 31 March 2021 The tnrtees, wh) are threct(Ks for trt wrr*)ses of coMY law, present their strategic report for the year ended 31 Marth 2021. in compliance with S414C of the Ccmnpanies Art 2Crf)6. Athievements and perfornian Bamsley Hospice, located in a delightful setting, wovths spetialist palliative care Servi to the local community in a wami. friendty, relaxed environment vthere the patients and their famil$ needs come firt Bamthy Hospi regtered with Cue ality Cmilon and the last inspert was cwried out on 29th April 2021. This rlted in an ovuall ratirvj of inadequate which was published in Juty 2021. Sir£e the report was the hos has worked tirelessly to address the issues raised and is confident that the rating will improve on ransFethn. 8amsley HOSP has a 10 bedded Inpabent Unit (IPU), whth is open 24 hwrs a day, 365 days per year. We have ovtr 200 admissions in a typKal year. Patients from the Barnsley area can be referred by a heath wofessi¢yl and can be admitted on a 7 day admissions basis. There a dIStrt wide speoalist palliats.ve care referral fomi which is used for referrals into the IPU which wrfies the reason for r8]uesting admission. Incl1)9 symptom Managernt. emotional arKI psych)kA3ioI i&5ues a1 e1 of lrfe care. Patients with a compkx Mixtu of phyg'cal, eMOal or spiritual needs are cared for by the specially trained team. Patients and their famil5 are treated a5 indtviduals by the muIdi1pllnary team (MDT) team whith consists of s[alty trained nursirMJ staff. dcth. consultsnts, physiotherapist, cttupatic¥wl therapist, SLxial w(ker and the famity team. The is a lounge area for use by the patients and visitors. and the howce has a garden where patients arKI their families can spe1 tin together. Open vi5rtirvJ IKwrs are in Pla ts relatives and friends. I mea15 and refreshments are free for patits and are PTwded by the hospi caterirrtj team. The counsellors provide a Se for dMts who are ewicg a wide variety of drfficulties which relate to their diagnos or prognogs. The service not ts lorMJ term counselling. however sometimes the unpredirtabilty of disease or e¥ected lrfe span may rnean that counsel15 will continue to work with clts at the eThJ of kfe fff longer than may have teen anticipattrj or planned. The bereaveTrt service wovides to one any lull or thikE whose famity or friends have died in the how'ce. A large propLYtion of the supwrt work conducted within the famify team at the hO5ce is pre-bereèVemt work. One to one support and or group support is a150 available for any bereaved adu and child who may have a wevKxts connecbon to the hospti. Page 2
Barnsley HOSPI Appeal Strategic Report for the Year Ended 31 March 2021 The howce has a part time soaal worw who supports patients and thwr families aThJ is able to explore and signpost to services and rv>ources. suth as sIng, sttial care, carer support and atting as an advocate for pattents rvjhts and choices. and Com liments Therd The Day Therapy Unit (DTU) servi gJprrts patients with cancer and non-carKu diagTr)ses. Patients are referred by thr health professional for symptom management, social and bysical Issue5. In addrtion to this, i% a drop in session, where patients can attend f¢y peer and social 5UtwrL The DTU is staffed by registered nurses and a IEalih cwe a55istsnL Eath day therapy session is SUPPKJrted by YOeerS and the nwsiry team. Complernentsry therapy is prov by uraPists a1 vduntews. Most staff aTrJ volunteers are qualrfTred in more than one therapy offering an holisbc approach. Therapies providoj indude a1 dinical ar(xnatherapy, Indian head massage. reikn. relaxation, reflexokjgy and amatsu, Phamia IPU ha5 regular pharniacy gjpwt services. The phamC1st attends the weekty MDT meetings and ensures that medione management systems are in place to ensure the safety of all the patients. The phamiacist is an excdlent resource fry MDT. Medical Services Bamsley Hospi empby5 lY Pallative M&Jicine corsuants within the Bamsw area. Consultants see patients within the communty and at Barn51ry Hoswtsl NHS Four#Jation Trust as well as at the hospi itself. Patients a cared for in their Ib)mes, in Ixrtpatient settings and within in-patient wards by all three corb5uItWbts. The Consultsnts are supwrted by specialty dort(Ys. These are general practitioners with a speaal interest in palliative mediane. Other dcthrs, mosty GPS. (tribUte to weekend cover rots. Consultation a Pab'ents and rdative5 are the central part of care and inNthed in all asF*Lts of developing the care pkn. The hospice undertakes a yearty patient satiSf10n questionnaire of inpabents. DTU patients, and counselling clients. All of this dats prowdes a valuabbe insight into how the hospi can improve services for its pakn.ents dien Page 3
Barnsley Hospice Appeal Stratsgic Report for the Year Ended 31 March 2021 Pr vi Support semces functions indude volunteer 9JPF4Xt. retail. recepbon. ftJndrntsirKJ, human resour. estates and . which are all teams vital to the success of the hospi by SUPFQrting patient service5. Retsil The retsil division of the Ib)spce closed sx slws ènd cornmwKed trade from a Sing gte hub durirvj 2020121. This decision was driven by Iwing challenges on the high street aThJ reduc&J footfall due in Effective fundraising vrtal to the continued success of Bam51ey Hospice and new and innovative ways of raising funds are alway5 being wht. The covid pandemic ha5 enablal the fundraising team to seek out different ways of rntsing funds, primarity virtually. The fvndraising team is also invdved in lega and expk)ring grart oPrtUnitIeS. The hospice is grateful for the p)rt wovwjed through grants, which this y&ir have bn enabled to be used to offset wenue nJnniThJ costs. d19 Comd 19 has pr(Aluced a &gnificant challenge to the hospi, in the way rt operates and how it is fvnded. This year we have been gratefijl for financial Yjp[rt from Hospice UK, HMRC and Barns Metropolitan Borough GnCIl and 'in kn.rrt supiy)rt from Cntkn organisations. As ever, the people a1 bu5inesse5 of Bam* have rallied to 5UPWrt the hosp at a time when fundraising events coukl N)t tske place and retsil Shops were ch)wJ. The s)rt rttaved frem the town ha5 ontt again been s&orKI to none. Hospice UK support has exterKbJ beYd financial assistance arnl IS Iluded provision of PPE equipment which a donated gc(xJs (redit of £30.0(Kl has been reflected in the accounts with a corresponding debit entry. PPE SUFWrt ha5 ctinued p05t pandemic for thith ts ho¥M'ce vmuld like to exlend its gratitude,
Barnsley Hospice Appeal Strategic Report for the Year Ended 31 March 2021 Flnancial review reserves Barnsley Hospi nee(ts emergency reseThes to protect its current activibe5. The directors have set a reserve5 tsrget at a realistic level to &)sure bune$S continuty due to unforeseen events, tng Into account the needs. risks and challenges faced by the drity in the short to medium term. The level of reserves and reserves poficy vdill be monitored and rewewed by the directors annualty, Jt reserves will be built or maintsined at the expense of patient care. The direct(Ks consider it prudent that reSerS other than resiricted and designated shwkl be sufficient in order to: . avot(l the of wlising fixed assets hekl for the charity's Use: - provide protection agoinst any pjssible dedine in future income from stattrtw fvndirKJ, fvndraising, donations in general recapts fr(xn charity sws Pd a150 to F)de for the wide fluctuatron in legacy income. The current Reser Pdicrf. was re4B¥ed in September 2020, is alkèted as follows but not restricted to.. "Emergency Resen are set at a levd of £3.LKIO.CKM] - current lS hehj to counter the extren external financial environmenL whth may adver5ety affect the fubjre level of fvndirvj fvom the Clinic31 Commissioning Group wtsth will be replacal by the Inratl Care Board in April 2022:. Any surplus is split betsVe development and investmert resen5 - to facilitate deVebprnt of our 5wvices and income streams in h'ne the strategy; 80th are designed to proteLt the exisbng levd of pattent care. and develop the raffje of seNi provided to an increan9 numtr of peop* in Bam51ey." in No fijnds wwe in deficit durirrfj the year Prina I fundi The ClinKal Commisg)ning Group (CCG) wovided grant income d £1.666.696 with a fvrther £741.343 being raised from leg&ie5 and donab"ons. In addition thi5 year the hospi has receNed restrirtive fvnding fr(Mn Hospice UK arKI varityjs g)v&nment sdne5 totalling E660.996 Page 5
Barnsley Hospice Appeal Strategic Report for the Year Ended 31 Marth 2021 vestment policy and objectiv The Board of Directors approved an IrNestment PolKy in No¥ber 2020, whith is reeWed on an annual basis. The key el&)ts to the policy are bebw: In accordan with the Artides of Ass(Kiation. the drity has the power to do anylhing which is cakulated to further ts obiertives or is conducive or incidtta1 to thyrwj $0. In particular, the trtarty has power to.. . de[t or invest funds- b, employ a profes5i¢Mal fund and c. arrange for the inve#ments or other property of the dlarity to be he in the name of a ncfflinee. Investment ObieLtves . Bamsky Hospi seeks to Pr(KI the best financial retwn wrthin an acceptsble level of risk. - The investment objective for h)ng temi cash reserves is to genewate a retum in excess of infiation, whi15t generatirwj an income to yjpwrt the onwng actvttses of the hospi. - The investment objective for the short temi cath reserves is to preseNe the caFital value with minimum level of risk. Assets shLKld be readily ar#ilabk tt> meet unanticipated cash flow requirements. Investment Ibsks . Security of the invesb))ert paramounL fThncial in5btU and rating is key and a well spread po10 is preferatAe. . Gital should be protetted. whwe FW)55ibk. bjt a rither arKI more variabk retums policy on some invesfftnts shoubJ k consdered, to improve retums. - A balanced portfolio in terms of risk versus reium. L]uwJity Requirements - Income from the long temi reseJves will be used to fijnd the thanty's activitie5. - The value of three months current i)verheads must remain liw, LY Wrthin an Interest karing account that allows inant attess with a minimum penaty. . There shwld be rnan9 cash investmts every tteelfour mcfflths. Ethi&il Requirem&)ts . The tharity's assets thld be M)vest&J in line with its al. The Directors do not Wish to adopt an exclu5i0nary policy. but Indidual invesbn&)ts may be exduded rf p1ve to conflitt with the charl$ purpose. The Board of Dirertors regulady review the prc¢*yts"ons of the investment portfolio in light of anticipated cash requirements. The management of investments ts delegated to the Finance, Audit nd Income G&rat Committee.
Barnsley HOSPI Appeal Strategic Report for the Year Ended 31 March 2021 Prfnaple risks uncertaintie5 The organisation has cornpleted risk assessments in fi safety, health and safety, food hygiene and infection control. All SFeofic fijndraiyrvj events are 5ubj.ect to individual risk asseSSmts. Where risks have been identified action has been trken to minimise these. in9Jran cover has been taken sjrt where considered prudt. The Board of Dirfftsr5 identifie5 and regularty rewS mai)r risks to which the charity is exSe and ensures that system5 are in plao to mana9e suth risks. A comprehensive risk regist¥ is maintsined by the Hogx"ce Executi Team and reviewed by the trustees at least a year, aThJ mtye frequenuy rf necessary. For each specific risK the regt5ter de5uibe5 the risk and assesses the level of risk, the likellhood of it happening and the potents.al impacL The register also inCdeS proposed mitigation for each risk.
Barnsley Hospice Appeal Strategic Report for the Year Ended 31 March 2021 Our m05t signifKant risk5 and mitigating act5 are set £t Lth: PrinOwlrk. rIn5 Risk that follown9 ¥tsF¢tt1. any subsequent reinspectK>n does show gJffitient inlwvement in issues raised - Implementstion of acbon plan - Review of management and incmlent rertirJ tha - Recruitment of additional resour where requir&J pri01Rk. Reed1coMe Risk that if there is a prolW period with rtyjuction in inc(xne from the various intyne stream5. there cwld te impact on the organisation's atm'lity to deliver SeiceS arKI the strategK objertives Managementofrsk - Monthly expenditure is monitored - The Finance, Audit and IrKome Generati¢Jn Corrmrtt& rwlarly ctytsider the implicatw)ns of this - Truste5 are kept fvlty informed . R&JurtK)n in cost base folh)wing Covid pandunic PniKipalrisk . HSnyests? Risk that the NHS will hwe an extEttaiion that the dwrity will significandy irKrea its share of fvnding over a very 5hcrt 0 of time arKI vrill want to dT4n¥esL - aose m¢)ning of any information comirvj fr(xn the CCG . The expectations of the CCG are managed. A5Wr4r have been giv that CCG are keen to maintsin the servi. The CCG %wll be repled ty the Intergratsj co PA)ard - a05e monitoring of monthly spending - Trustees are kept funy infcffted Page 8
Barnsley Hosplce Appeal Strategic Report for the Year Ended 31 March 2021 Risk of a $i1ficant drop in legacy irKI)me and thereth a lower than expectèg revtse incon - Monthly spend is ChlY mana - The Finan, Audit and IrlrE Geration C(xnmtiee regularly cLYsiders the implithons of this - Re-organisation following Covid Pand1¢ Beyond the speofic mitigation strabjies for eKh risk, trustees take the strategic view that the overarching risk Mitigati strategy is to ensure that the charity is well by the Hospice Executive Team, supetvised and supported by the P•)ard of Tru The strategic reFQrt Was approved by the twees of the tharity 15 Dnber 2021 and signed on its behalf by.. Mrs C Gibbwd Chairman Mr M Lunn Trustee Page 9
Barnsley Hospice Appeal Trnstees. Report The tnJ5tees. who are direttors for the PLfPOW rf company law, wesent a truee5' rert with the annual port together with the finalat statanents aThJ alit0S rewrt of the charitsble company the year ended 31 March 2021. These are prepared to meet the requirements for the TnJss Rep(Yt aThY Accounts for Companles Art wrposes. The financial statements compty with the Charities Act 2011. the Companies Art 2016. the Articles of Association, the Acccrtjnting and ReFKwknng by Charities: Ststement of Recommended Practi (SORP) applicable to CharitS, preparing their accounts in attordante with the nantl Reporting Stsndard appliCate in the UK and Republic of Ireland (FRS102) {effective l January 2015) Mr S Eyre.WfxJd, (Finan. Auclit & Income GatiOn) Mr J Pitt, (ainiral Govemance and HR & FllitieS) Mr D Hibbiry (ainical Govern) (reggned 30 NrNembu 2020) Mr R Knowles. {Finance, lt & incryne Cnerati() {resigned 30 NoLr 2020) Mr A Higgins. (finance HR & Facilitses) (resgned 19 AUW 2020) Mrs A SaK (ainKal Gnan and HR & Facilities) Mrs J Ward, (Finance, Audit & Irmne ceratiOn) (Resigned 5 September 2021) Mr N Wright, (HR & Facilikne5) Mr J Sheriff, (Finall, Audit & IrKcne Generation and HR & Fatilities) (appcArt&l 2 September 2020) Mrs A Robertg)n, (Clinical Govemance) {appinted 2 September 2020) Mr M Lunn, (Finarte, Audit & IrKome Generation) (aprh)inted 2 September 2020) P•Je 10
Barnsley Hospice Appeal Trustees. Report Objertivas and artivitles ObSerts and aims Mission - We we a charty dedicated to No1n9 qualty specialist pall'alive aThd eThJ of life Ca to all people. V15ion . To be the fitst thtjo for all those with specialist pallkibve Ca neets . To provide rn0 servitrs to more people. - To be regarded as of the tst. Values Comfort . Pattents, tr families those dose to ttm are Ced for and 9JPPd in safe arKI comfortable surroundings. Care . We pffjde the hohest siandard of care by resP1j to individual needs, suppxting choice aThJ independence. - Pats"ents and their families and those (ktse to them a at the centre of all athvitres. Dignity - Each person wli I be treated as an individual and will te given empathy and rw. - We are passionate about getting things r3ht in an efficient and effectre way. The are fve key mes&iges that Barnsley Fkvl c(bnslrtth communicates to its stskeholders., l. We are a charity- wr Ca is free for patnts not free to wovKJe 2. We care for patients at home, in the tommunity and at the IK4M 3. We care for patients with all Itfe limthng illnesses 4. We care for patients in all areas of BaM5Y 5. We sUPPOrt patIts. tsmilS and t}Se ck)5e to them Pèje li
Barnsley Hospice Appeal Trnstees, Report Pub¢ benefit The directors conder that they Ive complied with their dLty in section 17 (5} of the Charthe5 Act 2011 having regard to putAic benefit guidance publtshed ty the Charity Commis&. The principal actiwty of the oryani5ation 15 the prwsiffi of specialist palliatrve and of life care. Palliats"ve ore is defined by the National Council for Palliative Care as: °Palliative care is the aLtre tliSC care of patits with advanced progressive i11r. Management of pain and other symptoms aThJ provision of psychokJical, sc(¢al and spiritual support is para)unt. The goal of palliative care is achievement of best qualty of lrfe ts patients and their families. Many aspects of palliatr've care are also applicable earlier in CLwrse of the illnes5 in conjunction with other treatments.- SLKh care is deliv¥ed by a wialist team that Ythjes Pallwtive Me(lione Consultants and palliative care nurse specialists tLher with a range of expertise prowded by physotherapist5, OCCUPational therapists, dticians, pharmacists, social workus and those abk to 9Jve spiritLk41 and psychological suppo Public benefit is denved by the free of speoalst pallkitprfe care, of which Bamsky HO4)1 is the key Ic<al pmwder of inpatrent re. Refmls can be received from anyone, ath¢xwJh tr majorty of Nospice patients are from the Bams area. Barnsley Hospice directy employs Consultants in Palliative Medicine. GSUltaftts see patits at the hospice, the hospital and in the community. The trustee5 confirm that they have complied the requirements of Secti( 17 of Charities Act 2011 to have due regard to the benefrt gUKlae published by the Charity Commission for England and Wales. Use of voluntee This year the use of vdunteers ha5 be imparted by the CovKI pan1t, we are grateful however for their continued SUFP)rt. The directors and HEf wouhl also like to record their thanks to all the hidden volunteers, these being the individuals or organisations that suppty Services for fr. suth as health & safety consutsnts, solicitors et4 the list is tco kirge to acknowledge everyo individualfy t (( all goes toward helping people who have limiting needs. Going concern The trustees consider that the dwrity meets the rg]uirements to be a going concem and are confident in the l'S financk41 resthnce to the Covid-19 pandemic and lwCd. Page 12
Barnsley Hospice Appeal Trustees. Report Nature of min Introduction The Board of Trustees {Dlrectots) presents its anrwjal ret and the alited financial 5tstements of the company for the year ended 31st Marth 2021. The legal and adminikntive details set out on page three forn part of this report. Where reference in these knncial statements is made to 'tirectorf or'Trustee' it carries the same meaning. Admlnistrative detsils The name of the (harity is Bamsley Hospice Appeal. whith operate5 under tre name of Barnsley Hospice. Bamsley Hospi Appeal is a company limited by guarantee arKI wa5 registered as a charity on Ilth Ottober 1988. Its governing instrument i£ the ArtMJ£s of A%latiOn. The fomiat of the ccounts complies with recommendations of the Ststement of RecOmmed Prnctice.. Accountirvj by Charitie5 (SORP 2005) i55ued Marth 25, the charits Act 2011 arml the requirements of the companVs g)verning documenL the Artides of Assttiatmm. The hospice has a policy on trustee sdection, recruitmwrt a1 inthKbon whKh is foltowed. As vacancies arise on the Board of Directors. the directo endeavour to attrart rmInationS to ensure all areas of expertise are covered and wtrwe approprvate to accommojate newly Hlenbfied areas of knowledge and ex[wien wuired from the Board. New directors undergo an induLtion period to brief them on their legal oblKJabons under charity aTrJ compary law, the content of the Memorandum and Artides of knooation. the committee and dea"sM)n nN3kJ"ThJ processes, and the current blet and (ent financial performants of the charty. Most dirertors are already familiar with the Fnctical wor* of the drity. ixrt are introded to the key employees and other directors. Tnts tem)s of refe an(J temis of WV1 have been produced and adopted by the Lrd. Page 13
Bamsley Hospice Appeal Trustees. Report Oryanlsational strnthre Memb$ of Board of reCtorS The trustees of the charity a also dirertors fty the purp of company law. The goveming b)dy is the Board of Dirthrs wFM)se members are appointed either by the charity in a general meetirwJ or by the other directors. The trustees delegate dischar9e of these dutles to the Hospice ExeCu"Ve Team (HEn whith is led by Mrs M Tune, ((thf Exeojtibe OffTh) Oryanlsation The Board of Dittttors meets at least 4 times per year and the overall strategic direction for the hospKe to engJre thèt tr* highest standards of govnar are maintained throughout all asperts of operation. In particular the Board of Directors appn)ve the annual business plan. ensuing annual ldget, any prw)sed capital (kvebpmtyts and remuneration. The Board 15 SUPPOrted by three Sub-committees, b.rj the Finae, AJIt & Inccrfrt GeneratM)D Committe, ainical Governan Committee and the HR & FaCile5 Committee Page 14
Barnsley Hospice Appeal Trustees. Report Financial instruments In order to maintsin liquidity to en that 5uffioent funts are available for ongoing operations aThJ future developments, the charity uses a mixture of I9-tM and short4em) detl finance. Creditor payment poli The hosp1 aims to pay all creditors within payffrt terms. genernlty 30 days. Responsibility of trustees The tnjstees {¥vho are also the directtys of Bam frh)spti Apr1 for purposes of company law) are responsie f preparing the trustee5' and the finanoal statements in accordance with the United Kingdom Accounting Stsndards (United Kir¥J¢kni Generalby Acrepted fv£Cnting Practi) and applicable law and regulations. Company law requires the tntstee5 to prepare finarwial ststemenls for each finanaal year. Under company law the trustee5 must r approve the financk?I ststements unkss they are satisfied that they give a true and fair view of the stste of affrdirs of the chartsble o)mp3ny and of its incoming resources and application of resources. indud1r its incixne and expumjiture, for that period. In preparing these financial 5tstements, the tru5tee5 are required to: select suitsble accounting policies and appty them consirtenty; observe the methods and princtples in the Charities SORP.. make judgements and estimates that are reasonable and prudentr. stste whether appkable UK Accountr)g Standards have been followed. subject to any material departures disclosed eyplain&J in the finanaal Statts. and prepare the financial ststements on the wing ccrfKem basis wiless ft is inappropriate to presume that the charitable company will continue in busirss. The trustees a resp)nsible for keepiThJ adequate ac(xnj recor(ts that are sufficient to show and explain the CharItsb company's transxtions and di5ck)se ¥th rea50fbable accura¢y at any time the financial pO"on of the d)aritable c(rfnpany and enable them to ensure that the financial ststements comply with the Companies fvLt 2006. They a also re5Fonsibk for safeguardirKJ the assets of the charitsble company and e for reasonabk ep5 fLY the pre¥ti and detection of fra1 and other irregularities. Disclosure of information to auditor Each trustee has tsken steps that tW ought to have as a trust in order to make themsefves aware of any relevant audit information and to e5tsblish that the diaritys auditor ts aware of that information. The trnstees confirm that there is leant infom)ation know of a) of which they know the auditor is unaware. Page 15
Barnsley Hospice Appeal Trustees, Report The annual repcAt was approved by the tnjstees of charity on 15 Decwnbw 2021 and signed on it5 behalf by.. Mrs C Giiibar(I Chaiman Mr M Lunn Trustee Page 16
Barnsley Hospice Appeal Independent Auditor's Report to the Members of Barnsley Hospice Appeal Opinion We have audited the financial ststats of Bams HospKe AppEal (tr 'tharity') for the year ended 31 March 2021, which compnse the Ststement of Finarrial Activities. Bae Sheet, Statement of Cash Hows, and Notes to the Finanoal Ststements, irKluding a 9Jmmary of signfftant accounting )lioes. The finanaal reporting framework that has been applied in ttir preparation is United Ingdom AccountiThJ Stsndards, o)mprising alItIeS SORP - FR5 102 The Finanoal Reporting Stsndard applicable in the UK and Republ of Ireland. and applicable kiw (United ngdoM General Accepted Accounbng Practi). In our opinion the finaTrial statements- give a true and tsir view of the state of tharivs affair5 a5 at 31 Marth 2021 and of its resuks for the year then ended: have been property prepared in accordwKe with Ulmted KirtgdL¥n Gwalfy Apted Accounting Prartlce. and have been prepared in aCcOrdar with the requirements of the Companies Art 2006. Basls for opinion We conducted our aLKlit in accordan with International StsThJards on Audrfing (UKI (Isk {UK)) aThJ applicable law. Our responsibilities undtr those stsndarts are further described in the Auditor's responsibilities for the audit of finanoal statements section of our re[. We are independent of the tharity in accordance wth the ethical requirarthts that are relevant to our audit of the financi?1 5tstements in the UK includirKJ the FRCS Ethiol Stsndard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We bele that the audit eVKIen we have obtained is sufficIlt and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in re5Frft tl the follo"n9 matters in rdation to which the IS45 (UK) require us to rewt to where: the trustees use of the goiThJ c(NKem basis of accountirKJ in the weparathjn of the financial statements is not apprwiate: or the trustees have not disdosed in the financial ststements any identified material unrtaIntieS that may cast signthcant doubt aL)ut the charty's abilty to continue tr) adopt the going COnM basis of accounting for a perKxl of at tht ts¥efve mnths from the thte financial ststements are authorised for issue. The trustees are respOble for the othw inf0mtion. Tr other inf(xmatiw comprbses the infomation induded in the annual report, other than the finarthil statements and our auditorfs repjrt thereon. Our opinion on the finanaal ststements (knes nrt cover other information and, exceFI to the extent otherwise expliaty ststed in our retK*t, do not exwess any fomi of assuran conclugon there(. Page 17
Barnsley Hospi Appeal Independent Auditor's Report to the Members of Barnsley HOSPI Appeal In connection with wr audit of the financial Stèteffts, our resFM)nsbifty is to read the other information and, in (kning so, consider whethtr the other inforMan is materially inconsistent with the financial ststements or our knowledge obtained in the audit or othetwise appears to be materialty missiated. If we identsfy SLKh material inconsistew or apparent material misstatements. we are required to deterniine whether there is a material MStatement in the financial #atements LY a material mis5tstement of other informatton. If. based on the wtyk we have performed, we oncllth that tre is a material MIterneTht of this ottr infom)ation, ¥ve are required to rep)rt that facL We have nothing to rewt in this regard. Oplnlon on other mthrs prnscribed by the ComnIeS Act 2006 In our'opinion, based on the work undertaken in the course of the audit: the information given in the Strategic Rep(Kt and Tru5tees' Rert for financial year for which the finanoal statements are prepared is consiSl with the financk?I statements; and the Strategic Rekx)rt and Tnjstees, Report have prepared in accordance Vdith applicable legal requirement& Matters on which we are requlred to report by exception In the light of our knowledge and understsndirrfJ of the company its environment obtsine(l in the Course of the audit, we have not identified material misstatements in the Strategic Repcrt and the Trustee5' Rewrt. We have nothing to rem in rwert of the ftAkn¥ing matters re the Companies Att 21))6 quI us to report to you rf, in our wnion: dequate accounting records have t been kept. or returrs alequate for our audit have not been received from branches nrt W5rted by us; or the finanaal statements are rKJt in agreement wth the accounting I(d5 and returns: or certain disdosures of trustees rtrnuneration sreofd by law are not made; we have not rec8ved all the infomiatiw and explanations we ]uIre for audiL Responsibilities of trustees As explained more ful in the Ststement of Tru5tees' Rwonsibilities {set out on page 15), the trustees are resE*)nsible for the preparakn.on of the financial ststements and for being satisfied that they give a true and fair view, arwj for 9Jch intemal control as the trustees defrrmine is necessary to enable the preparats'on of financial statements that are free from material nwsststement, whether due to fro1 or error. In preparing t finaal ststements. the trustees are responsible for assessing the thar"ty's ability to conts'nue 0$ a going (C¥M. disd05ing, as applicable, matters related to going concem and using the going concern basis of accounb.ng unless the trustee5 either intend to liqumlate the thaiity or to cease operations, or hove fK> realistic altemabve tmrt to do so. Page 18
Barnsley Hospice Appeal Independent Auditor's Report to the Members of Barnsley Hospice Appeal Audltoes responwbilities for the audit of the finandal statts Our objectives are to obtsin reasonable awrarKe atrrt whethw the financial Staternts as a whole are free from material misststement, whether due to fraud or error. and to issue an auditorfs report that indude5 our opinion. Rea5(able as5urarKe is a high 1 of a&%urance, l)ut is not a guarantee that an audit conducted in accordance wAth 15As (UK) will ah¥ay5 detert a material misststement when it exists. Misstatements can arise from fraud or uror and are considered material if, individual or in the aggregate, they coukj reasonabty te exFerted to Inflle the ec(MK)mic decisions of LerS tsken on the basis of these financial statnents. As part of an audit in accordan with ISAS (UK). we exercise profe59¢Jnal judgement and malntsin professional PtiCISM throughout the audiL We also: Idwbtify and assess the risks of Matal rnisstatement of the finala1 statements, whether due to fraud or error. design and perform audit W¢Kedu$ reswn5Ne to those risLs. arn1 obtsin audit eviden that is sufficient and appropriate to prowde a basis fty our opinion. Tr risk of not detecting a material mi55tstement rwlting from fraud is higher than for one resulting from error, as fraud may involve ¢ollu5ion, f(Wi intenti(mal omi55ion4 rrusrepreSentst1 or the override of intemal control. Obtsin an understsnding of intemal contrd relevant to the audit in order to design alIt procedures that are appropriate in the ormstrn, but Mt for the purpose of expressing an opinion on the effectiveness of the charitys internal control. Evaknate appropriaterss of accounting Edic$ used and the rea50nablw)ess of accOtij estimates and related disdosures made by the trustees. Conclude on the apprOpriatersS of the tnjstees use of the going concern bags of accounbryj ar, based on the alit evIdere obtained. a material vncertsinty exists rekted to events or C(rtionS that may cast ggnfficant dwbt on the tharivs abilty to continue as a going concem. If we conclLKle that a material UnrtaInty exists, we are required to draw attention in our auditorfs report to the related disdLigJre5 in the financkal statements or, rf such disdosures are inquate. to modify our opinion. Our conClusn$ are based on the audit eVIdee obtained up to the date of our auditorfs rermrt tr)wever, future e¥ts LY cond5 may cause the chaiity to cease to continue as a g(Mng concern. Evaluate the overall presentation. strurture and content of ihe firkinaal ststements. induding the disCtosure5, afKI whether the finaroal statements represent the urrtkrfying transartions arMI events in a manner that a(hie$ fair presentstion. Obtain 5uffKient appropriate audit evidentt regarding the finantial inforniation of the entities or busirt5S activities within the charity to presS an opinion on the financial ststements. We are ponsible for the dirertk. SUFeThrsron and perf<im)ance of the tharity audiL We remain 50kly resp¢msible for audit opinton. We communicate those thargeo govemantt regarfing, among other matters, the planned scope and timing of the audit and signifKant audrt finding5, iTrJudirKJ any Snificant deficiencs in intemal cmtrol that we thntify during our aud Page 19
Barnsley Hospice Appeal Independent Auditor's Report to the Members of Barnsley Hospice Appeal Use of our report This report is made 51)lely to charitsble company's ffiL5t. a5 a ty. in accc*dance wlth Chapter 3 of Part 16 of the Companies PLt 2006. fjjr audit Yrk has been undertaken so that we might State to the charTty's trustees those matters we are tsJuired to stste to them in an auditorfs report and for no other wrFX)se. To the fullest extent prtted by law, we do not pt or assume responslbility to anyone other than tharitsble company and its trnstees as a bodyi for our audit rk, for this r port or for the opinw6 we have fornwj. Nic s Hardwick FCA (Senior Statutcry ALKlitt) For and on tehalf of Hardwicks Accountsnts Limited, Ststutw AdItOr Rotherham S66 IEH 15 December 2021 Page 20
Barnsley Hospice Appeal ststement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2021 fvnds fund$ Income and Endowments from: Donattons and legades Other trading artivities Investment inco 2.408.312 690,996 3,099,308 s,406 Total income Expenditure on: Raising funds Charitai4e acbvities (1.060.824) 1873 814 (1,060,824) 2 564 810 Totsl expendrture 3 625 634 Net income Net movanent in funds 73,834 73,834 Reconaliation of funds Totsl funds bght fmvard Totsl funds carried foThvard 6 639 622 21 6 713 456 6 713 456 Total 2020 funds funds tYonati¢xfj and legaoe5 Other trèjing activitres Investment inci>me 2.713,957 941.789 215,889 2,929,846 941.789 Totsl inc(e 3 670 183 3 886 072 Expendlture on: Raising fvnds aritable activities (1.213.393) 2 432 399 (1,213,393) 2 712 279 Totsl expamliture 3 92S 672 Net rMe](eXpdibJre) Transfers between fu1$ 24.391 185 811 (63,991) 185 811 (39,600) Net fnovernt in fvnds 210,202 (249,802) {39,600) 21
Barnsley HOSPI Appeal Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) funts nds 2020 Recondllatlon of funds Totsl funds brought ftyward Totsl funds carr*d forward 6 429 420 249 802 6 679 222 21 6 639 622 6 639 622 All of the charty's acbvities knve from crmtinuing opwat1$ during the atthie two periods. The funds break(knwn for 2020 is shown in rbjte 21. Pa9e 22
Barnsley Hospi Appeal (Registration number: 02274925) Balan Sheet as at 31 Mar¢h 2021 2021 2020 Fixed assets Tangible assets Investments 14 15 2,512,493 2,655,697 787 421 3 381436 3443 118 Current assets StrkS Debtors Cash at bank and in hand 16 17 349 426,962 4 185 337 443,060 4,612,648 1280 628 3,935,406 738 902 Credltors: Amounts falllng due within one year 18 Net current assets 3 332 020 3 196 504 6 713 456 6 639 622 Funds of the charlty: Unrestricted income fvnds Unrestricted fvr 6 713 456 6 639 622 Totsl funds 21 6 713 456 6 639 622 The finanoal statemert5 on page$ 21 to 44 tre approved by the trustees, and aLrthori for issue on 15 December 2021 and gned on their behalf ty: Mrs C Gibba Chaim)an Mr M Lunn Trustee
Barnsley Hospice Appeal Statement of Cash Flows for the Year Ended 31 March 2021 2021 2020 Cash flow5 frcrfn operating &tiwtre5 Net cath Incomel(expenditure) 73,834 (39,600) Adj'uSbnts to cash flows from rth<ash items DeprlatiOn Investment inc(#ne Revaluation of invests 111.022 (99,754) 126.746 (14,437) 88,390 3.580 (15.681) Working capitsl adjU5trnts Decrease in stctks . Decrease In deiknrs Decrease in credit(Jrs Incwsel(decrease) in (kferr&J income 16 17 18 4,651 16,098 (14,222) 555 948 1,963 41,640 (106.911) Net cash flows from operating activrties 566 055 143 575 Cash flows from invesbng acbvities Interest receivable and simikr irKome Sale of tsngible fixed assets 99,754 14,437 Net cath flow5 from inv&ry acbvibes Net increasel(drfrea5e) in cash and cash eqknts 131936 697.991 (129,138) Cash and cash equivalents at l April 3 487 346 Cash and cash equivalents at 31 March 4 185 337 All of the cash flows are derbved from c(mb'nuiThJ operations during the atM)ve two periLMts. Page 24
Barnsley Hospice Appeal Notes to the Finanaal Statements for the Year Ended 31 March 2021 I Charity sta$ The charity is limited by guarantee. incrypjrated in UK arrtl corwuenty does not have share capitsl. Each of the trustee5 is liae to ¢(triAte an amount exceediry £ILM) towards the assets of the charty in the event of IK4uidatiOn. The addres5 of its registered office is: 104 - 106 Churth Street Gawber Bamsley S75 2RL These finandal statements wwe autknsed for i89Je by the trustees on 15 December 2021. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accountiNJ pM)licies applied in the Prepara of th fina[la1 statements are set out below. These policies have been consistenuy applied to all the years presented, unless otherwise statement of romplian¢• The financial statements have t*en prepared in accordance with Accounting and Reporting by Charities: ststemt of Recommended Practice applitable to charikn.es weparing their accounts in accordan the Finanoal RewtirKJ Stsndard applicab in the UK and Republic of Ireland {FRS 102) {effve l January 2015) (tharrties SORP (FRS 102)). nanCIal Reporting Stsndard applicable in the UK and Republic of Irelaxl (FRS 102). a150 comply with the Companie5 Art 2006 and Charf(ies Act 2011. Basis of preparation Barnsley Hospi Appeal meets the definibon of a publK brfit entity under FRS 102. Assets and Irabilities are initialty recognised at historical c05t or transaction value unless otrthise stated in the relevant accwrtirMJ Folicy notes. Going cA)ncern The trustees con5idw that there are no material uncertsinb.es at the dkiritys abilty to continue as going concem Thy any significJt areas of urthtslnty that affert the carrying value of a55ets by the charity. Income and endowments All income is recognwl orKe the charty has entitlement to the income, it is probable that the iKome wlll be received and the arnjnt of the income reCeab can be meayjred reliabty. Page 25
Barnsley Hospice Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 C¥JniorG are rerognised when the drity has been notified in writing of both the amount and sethement date. In the evwft that a (knation is subject to C¢rtionS that require a level of performance by the charity tfcffe the tharity is wtiued to fijnds. the income is deferred and not recognisal until either those conditions are fvlty me¢ or the fuffilment of tho coTrlitions 15 wholly within the control of tharity and it is probat4e that these cm1"0nS will be fvffilled in the rep)rting period. Legaq gifts are recogni5ed on a case by case basis fc4bwing the grant of Frobats when the admini5tratorlexecutor for the &ate has communt(ate(i in writing toth the arrrtwnt and settlement date. In the event that the gift is in form of an a55et ots than cash or a financial asset tra(Jed on a recognised stock exchange. retCtyJnitIc is subject to the value of the gift teing relk?b measurable with a degree of [eaSable accuwy the title to the asset havKvJ teen transferred to the charity. Grants are recojnised when dwrity has an tluement to the funds and any condrbffl5 linked to the grants have been met. Where performarKe conditioTrs are attached to the grant and are yet to be met, the income is recOtsed as a lth'lty and ilLd on the baknce sheet as deferred Income to be rdeased. Deferred income rePrts amounts re1Ve fuiure FericK15 and is rdea5ed to incoming resources in the period for wtruch it has teen received. irKome 15 onty deferred when: - The donor spe0fS that the grant or ¢%)natic must only be used in future ntift9 pericK15,' or - The donor has imFM)sed conditi(S vthich rNst met before the charity has unconditional entidement. Dividends are recLKJnised LMKe the dividend has been dedar&J aThl Mtification has been receiv of the dividend due. Expenditure All expenditu is recognised ortt thue is a Wl or consljucfft obligation to that exnr(re. it is probable settlement is required and the amount can be meaSUd reliably. costs a allocated to the apF4icable expeThdityre heading that oggregate ymiLar costs to that category. Where costs cannot be direttly attributed to particular headirg5 they have been allc(ated on a basis con&stent with the Use of resources, with central stsff costs alkxated on the basis of ttme spent. a1 depreciation charyes allocated on the pothn of the asseys use. Other 5UPP)rt costs are allccated based on the 4Yead of stsff msts. Raislng ftMhs These a costs inojrred in attracbrtg vduntwy inc¢Mr, tr mart of invesbnents and those incurred in trlThJ ti¥le5 that ralse funds. Page 26
Barnsley Hosplce Appeal Notes to the Financial Ststements for the Year Ended 31 March 2021 Charltable a(vit Charitsble expeThliture comprises those costs incurred by the tharity in the delivery of Its activltles and swvices for its tentharies. It indudes toth costs that can be alkKated directy to ath"YeS and tho costs of an mdir&t natwe rttewry to SWPFK4t them. Support costs Supp(Kt costs indude central fwxtb)ns and have be alkncated to cost categorie5 on o basis consistent with the use of resources, for example, althbng property Costs by flcor areas, or per apits, stsff c05ts by the time sw)t arml (ther costs by their us&]e. These indude the costs attn"lyJlable to the tharity's complkince wth conStittjtal and #atutory requirements, IrUd9 audi¢ strategic mawement a1 tru5tees' meeting5 and reimbursed Government grants emment grants are rKogni5ed based on the acrnl ftd and are ttSured at the fair value of the asset received or reCeivale. Grants are da55ified as relating eith to ree or to assets. Grants rekting to revenue are recojnised in income over the pencJ in which the relatsd costs are recognFsed. Grants relating to assets a reccgnised over the expected useful life of the asset Where part of a grant relating to an asset ts deferred, it s rnISed as defeJred incc. Taxatlon The charity is conshlered to pass tests set in Paragraph l hede 6 of the Finance Act 2010 and therefore it meets the definit of a tharilable company for UK ccffporation tsx purposes. Accordingly, the charity is tentIallY exempt from taxation in re9Xt of income or capitsl gains received within categorie5 covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gair6 Art 1992, to the extent that such IrMe or gains are applied exclusivdy to char[tse wrt*)ses. Tangible fixed assets Indiwdual fixed assets costing £l,CKJO more are inrtially reCorj at cosL Depredation and amorti Depreciation is provided on tangle fixed assets as to wrrte off the cost or valuation, less any estimated rdUal value. over their expetted useful eCcwM knfe as fcAk)ws: Asset class Equipment fixtures and ffftings Mcrtor vehicles Buildings 25% reduang balance 25010 reduang balance over 50 years Page 27
Barnsley Hospice Appeal Notes to the Financial Ststements for the Year Ended 31 Marth 2021 Fixed asset investments Fixed asset investments, other than programrrt rekted investm, are irtluded at market value at the balan sheet date. Realised gains and losse5 on investments are cakulated as the drfferen beeen sales prrxee(Js and tsr market value at the stsrt of the year, or their subs8]uent cost, and are charged or credited to the Statement of nanci pI¥leS in the period of th'sposal. Unrealised gains arKI h%ses repre$t the M0vennt in market values durirrtJ the year arKI are credited or charged to the Ststement of nanCIal AcbvitEs base(l on the market value at the year end. Stock Stock 15 valued at the bwer of c05t arKI esbmated prKe less costs to crPhete and sell, after due regard for ob501ete and slow moving strKks. Donated items hehj in the charity are not duded in the financial ststements until they are sohy or clistrltMJted on the basis that it 15 cl9(1 imwartiol to meawre the fair value of dona goods. Trade debtors Trade (Jebtors are afnounts due fmm wstomas for merchandise sc4d or servKe5 puformed in the ordinary course of business. Cash and cash equivaknts Cash and cash equivaknts comprise tssh on hand and call W%ts, and other sh¢fft-terTh highly liquid inve5trnents that are readity convertible to a kn)own amount of cash and are 5ubiert to an in5ignfficant risk of change in value. Tnde crethtors Trade ueditors are obligatiorL5 to pay or services that hwe been acquired in the ordinary course of bU51r frcffi suppli5. Borrowlngs Interest-bearing rrowIng5 a inalty rectyded at fair va, net of transaction costs. Interest-bearing rrowIng5 are subsequenty carried at amortised cos¢ with the diff¥ betsveen the procee(Js. net of transactim Costs, and the amount due redernption being recognised as a tharge to the Ststement of fin(la1 Acbwbes o¥w PTra of the relevant b)rrowing. Interest eypense is recognised on basis of the effectib interest method and is induded in irteTest payable and smilar tharges. Borrowings a clasSrfd as current liaixlibes unkss the tharity has an unconditional right to defer settlement of the liability ftw at least twelve after the Telting d. Page 28
Barnsley Hospice Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 Forelgn exchange Transactions in foragn oJrrerKies are recorded at the rate of exthange at the date of the transaction. Monetsry assets and liabilities denominated in foreign oJrrerKies at the balan sheet date are reported at the rtes of eXChar prthil'rwj at that date. The results cl ovuseas Qpuations are translateAJ at the avuage rates of exd[mJe the perd and their balan sheets at the rates ruliw at the balae sheet thte. Exchange differen arisirvj on translation of the openiThJ net assets aTrl results of ove$ operab'ons are ported in other compreknsive income and accumulated in equty (atthbuted to nonrycontrolling interests as appropriate). Other extharrfje dIfferere5 are recognised in the Ststement of finla1 P£tiwt6e5 the In whlch they arlse except for: l) exchange differee$ trarsèCti( entered into to l ceJtsin fOren currwKV risk5 (See above); 2) exchange differen arising on gains or )SSeS on Mi-monetsry ite which ère recc)nised in other ccrfnwehengve Incre. and 3) in the case of the consolKlatèJ financial ststements, exthange diff&ences on metsry items receivable from or payable to a fwjn operation for whth Seternent is neither planned nor fikety to (cUr (therefore fom)ing part of the net invesbment in the foragn operation), whth are recognised in other comwehewve Iorne and reportal under equty. Fund strurture Unrestricted incorrt fund5 are general that are available for at the truts, discretion in furtheTrnce of the objective5 of the thanty. The company operates a defined cCtributic penc sCheff and the ptsion charge represents the amounts payable by the company to fvrkj in rwct of the year. The tharity also contribLrtes to the NHS defined benefft scheme for memtws of stsff with NHS scheme membership. It bs not p0sble to identfy the charitvs share of assets in this Sc)e and therefore contributions are accounted for as if they were made to a defined Contributi Scheme. For defined corrtrityrtion pension schern arhj employees in the NHS pension schuTE the amoLJnt harged to the Ststement of Financial AttNities in resp of 510n costs and other retirement benefits is the contribubons payable in the year. Differ& betrn contribLrtions payable in the year and contributions thlly paid are shown as ather acuuals or prepayrnts in the balan sheet. Page 29
Barnsley Hospice Appeal Notss to the Financial Statements for the Year Ended 31 Marth 2021 Financlal instrum Financial assets and finala1 &alx"lil]es are r£wnisal the charity twjmes a party to the contraciual provisions of the InstrumenL Finanaal liabilrties and equity instwments are dassified c(di to the 9JbStsn of the contractual arrangerrtnts entered into. An equity instrument is any cCffltrt that eve5 a ledUal interest in the a55ets of the chwity after deducting all of fs Ivabilit AJI financial assets and Ikatx"liti"es are initially measured at trans¥b"on pite (induding transaction costs). except for those financial assets dassrfd as at fair value through wofft or k)ss. whh are initially measured at fair value (which is MM)a1 the transaLtK)n exdudiro transaction costs), unless the arrangement constitutes a financing transaction. If an arrnngement consbtutes a financing transartion, the financial asset financial liability is ffeasured at the pret value of the future payments discounted at a martet rate of irrtwest for a gmilar debt irLStrumenL Finanoal assets arkl liatxlibes a Mly offset in tre statsment of finwal rA)S0Th 7thien, and on wn there exists a legally enforwble rvjht to set off tr rwnisal arnnts and the charbty intends either to settte on a net bags, ( to realise the asset and 5etVe the liability Smultaneously. Finanoal a55ets are derecogniEe(I and onty a) contrartual nghts to the cash flows frcrfn the financial asset expire or a settled. b) charity transfers to another party substsntially all of the risks and rewards of ownership of the finalJI asset, or c) the charity, dtspite haviThJ retsined some, but not all, SnifiCant risks and rewards of ownership, has trarsferred wntrol of the a55et to another party. Finanaal liabil'ts are dereccgnised onty when the oblgakn speofied in the ointract is dischargLYl, Canlled or expires. The best eVence of fair value is a quoted an entical asset in an actNe market. When quoted prices are unavailaÈ4e, the E¥ice c( a r&ent tran53rt#)n for an identica asset provwjes evidence of fair value as long as there has not teen a signfficant chaThJe in economK circumstsnces or a ggnifi(ant lapse of time since the transaction tcok place. If the market is not actNe and recent tran5artions of an identical asset on their own are not a gc(Kl estimate of fair value, the fair value is estimated by uyn9 a valuation tethique. Page 30
Barnsley Hospfice Appeal Notes to the Financial Ststements for the Year Ended 31 March 2021 Critical accountlng eslirnates and ar$ of Jud9UW Estimates and judgwments are continualty evaluated and are based on historical experience and other factors, induding expectaticrf)s of firture events that are believed to be reasonabk under the arcumstsnces. Critical accountirwj estimates and assum010r. The company makes estimates and assumpb'ons conceming the future. The resU1ng accounting estimates and assumptions will. by definition. selthm equal the related artual results. The e51imates and assumptions that have a smjnificant risk of causiThJ a material adjustment to the carrying amounts of assets and lialNlities within the next financial year are discussed E0w. Critical areas d judwiert: Depreciation of hospKe . the Wicy has been set to depreciate proterty ovu 50 year5 by the treeS at the date the project tr[[1dS were complete. By nature of the lIding1 speLifically de&gned for the needs of the Hospi¢e. this peri¢ may exceed the requirement of the Hospice in its present form. The current trustee5 we 5ati5fied with the ba515 of the e5timat*)n and its olathtion. Donated goods and seThl jnated professional sewvtces and tknated facilities are rwnisèj as Ir£ome when the charlty has control over the item, any condilions associated with the donatsj item have ljeen met, the receipt of economic knefft from the use by the tharity of the item wobabbe and that economic benefit can be measured reliatAy. In acccKdarKe with the SORP 2015. gewal volunteer time is not recognised - refer to the TnJstees' Innual Rermxt more inf0mtIOn atxxrt their contribution. On reIpL dwated profe55ional service5 a1 donated facilities are recognt5ed on the basis of the value of the gift to the charity which is the amount the charty woukl have been willing to pay to obtsin seNices or faalitses of equivaknt ecorKmliC benefit on the open market; a corresFondin9 amunt is then recognised wi expenditure in the of receipL Lottery inconk is recognised in the in wtrmch it rektes. Event income is recognised when the eNtnt has (mirred. Operatlng leases Rentsls under operating leases are thaTg&J a Straght-rl basis over the lease tem, even If the payments are not made on such a basis. Benefts received and rttelvab as an incentive to sign an Oating lease are simiLarty spread on a straht-Ilne basÈs over the lease tern. Page 31
Barnsley Hospice Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 funds Restrleted fvnd$ Total 2021 Totsl 2020 Gen¢rnl C*)nations and legac. LnationS from companies. trusts and similar proceeds Donlon5 from individua Legades Donalions from cornm1ty groups Gift reclaimed Grants, including capitsl grnnts; &)vemment grants Grants from ctynpanils 122,611 321,220 503,667 455.960 14,965 455,960 14.965 168.752 168,752 330,986 1.666,969 101637 2.327,965 101637 1,646,208 4 Income from other trading activities fund$ Totsl 2021 Total 2020 Trading income: Shop income from safe of dLYOted and swvices Other tradiTrJ irKome Lotterfes and comWtions income 220.539 3,826 220.539 3,826 622.974 8,071 32
Barnsley Hospi Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 nds Total 2021 Total 2020 Interest reIv3b1e and similar inccfft; Interest receivable on bank depogts ProfiV(loss) from listed investments 18,232 18,232 30,967 6 Expenditure on raising funds support Total 2021 Totsl 2020 Costs of generating d¢)nation5 legaoes Costs of trading actlwties 443.979 398 019 109.413 553,392 457.658 755 735 218 826 1213 393 7 Expenditure on tharitable activitses ndertaken support dlrectly Total 2021 Totsl 2020 Inpatient care Medical Fami Day therapy Lnit Therae$ Lymphoedema 982.9J2 408.498 109,093 110,248 58,2S2 787.774 1,770,676 408.498 130,976 132,131 80,135 1,641,893 549,098 143,257 102,742 103,198 21,883 21,883 21.883 875 305 2 712 279 £1,873,814 {2020 - £2,432,399) of the ate expenditure ¥Yas attrl)utsbbe to unrestncted funds and £690,996 (2020 . £279,880) to re5trKt& furKts. 33
Tthl 2021 TfA•I 2020 7ffi15 15 292 21A57 21 109,413 113,855 113 855 ioi 227 710 2021 2020 In paknt¢3 Medkal Farnity DayTrrapy Ur 210.n2 157368 787.m 569,275 159,397 45.541 45.541 45.541 10.133 10.133 10.133 4J72 4.3n 21 21.883 21. 5%55 5A55
Nrtes to the financial Statwnwts trthe Year End*1 31 Mardk 2021 A- rfdwttte¢¥thJlwe 8-Hoorye P¥35
Barnsley Hospice Appeal Notes to the Finanual Statements for the Year Ended 31 March 2021 funds Total 2021 Totsl 2020 Audit fees Audit of finanaal Statalnts 4.800 9 Net Incomingloutgoing vesour Net IOMing/((A90ing) res(AIrS for year ithle: 2021 2020 Audit fees DeFJrevation of fixed assets 4,800 111036 4.800 IQTrustees' remuneration and expens During the year the charity made the folk)wing trdnsa¢bCffj With trustees: In¢iemnity insurance was paid behalf of the directors of £l.CK19 for the year (2020 £1.CQ9) No trustees. rr any tW9)ns tkni, have any remuneration from the charity during the year. No trustees have received any rwmbur5ed expense5 or any cther LEnefits frn the tharity dwing the Iistaff costs The aggregate payroll tosts were as foknvs: 2021 2020 staff costs durirwj the year were: Wages and salaries 1 security costs Pension costs Other staff costs 2,432,649 197.480 180,370 2,430,124 197.828 184,351 2 847 391 P•Je 36
Barnsley Hospice Appeal Notes to the Financial Ststements for the Year Ended 31 March 2021 The monthfy average number of pw5(5 {IlUding Hospi Exeartive Team) employed by the tharity during the year exwe55ed a5 full time equNaknts was a5 follows: 2021 No 2020 Dlrert and charitable Fundraisirvj servi 41 18 29 Support sem 12 13 74 iii 12 (2020 . 24) of the atx>ve employees particiFted in the NHS p¥annUatjn Scheme. 61 (2020 . 78) of the abfft employts participd in tr Cefird Ccmtrilxrtw)n Pension Stheme. Contributims to the emthee pension year t(*alled £180.370 (2020 . £184.351). trIng the year, the charity made redmIry armvor temiinatm payffts which totslled £88,523 {2020 - £Nil). The number of empb)yees wth)5e n0ments fell within ttE fdlowiThJ band5 was: 2021 2020 £60,C#Jl - £70,0(KI £70.WI - £80.000 The tota employee beneffts of the kty managt pminel of the charity were £232,275 (2020 . £232,775). The Palliats"ve care consutsnt, as the hhest pid member of staff. recaved beneffts totslling £78,404 (2020 - £75,196). 12Audltors' remuneratlon 2021 2020 Audit of the financial statements Page 37
Barnsley Hospice Appeal Notes to the Financial Ststements for the Year Ended 31 Marth 2021 13Taxatlon The charity is a registered tharity and is thwefore exempt from taxation. 14Tangible fixed assets Fumlture and equipmert Land and IOIdIng$ Motor vehides Total Cost At l April 2020 Disposals 3,322,752 951,101 117.146 84.153 4,358.006 At 31 March 2021 3 322 752 833 955 fA) 103 4 216 810 Depreciation At l April 2020 Charge for the year Eliminated on disposals 855,474 63.849 766,130 46.311 80,705 1,702.309 862 111,022 At 31 March 2021 919 323 57 517 1704 317 Net book Value At 31 March 2021 2 586 2 512 493 At 31 March 2020 2 467 278 3 448 2 655 697 Included within the net Ix)k v of land and twldings is £29,LN)0 (2020 £29,0) in respect of freehold whith is not depreciated. Land and buildiros inCle the historical CcnstQn costs of h)Sre buildiros and its faolities at 104-106 Church Street Bam* and represents the valLE of a hospKe buikling Ll)nthcted to a Iwgher standard than that of an orthnary commercial buildiNJ. 15 fixed asset Investments 2021 2020 other investrnents 787 421 38
Barnsley Hospi Appeal Notes to the Thnanaal Statements for the Year Ended 31 Marth 2021 Other Investments wNestments Total Cost or Valuation At l April 2020 Revaluation 787.421 787,421 At 31 Marth 2021 868 943 868 943 Net book value At 31 March 2021 At 31 March 2020 787 421 787 421 The market value of the ltsted inve5tsnts at 31 M¥th 2021 vlas £868,943 (2020 - £787,421). Detalls of undert•kings Detsils of the investsments in %thich the charity 20% or rrKKe of the rMinal value of any dass of share captsl are as folk)ws: Country 01 Propothn of voting Principal lights and Shar held artivity 2021 2020 UndertakiThJ Subsidiary undertakings Bamsley Hospice Trading Mited UK Ordinary Dormant Subsid•aries The company Sed tradiw at 31 March 2018 all tradiThJ a¢tivity was iyowht intr) the retsil am) of the charity, Barns Hosp¢ce Trading Limrted has been exckmjed from conyJitht#)n w the basis that it is (a) domiant and Ib) immaterial. Page 39
Barnsley Hospice Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 16Stock 2021 2020 Stocks 349 170ebtors 2021 2020 Trade debtors Prepayments VAT reCoVerae Cther debtors 387,054 21.603 7.458 385,943 42.024 15.093 426 962 18Creditors: amounts falling due within one year 2021 2020 Trade creditt Crther taxation and Seal security Accruals CEferred income 10,465 62,035 56.307 1151821 39,900 71,196 31.933 595 873 1280 628 2021 2010 Deferred incc*ne at l April 2020 ReUrceS deferred in the pefh)J Amounts released from preYS 595,873 958,353 402 405 660.459 526,158 tyeferred irKome at year end 1 151821 595 873 Deferred income represents amLrnts received for futu and is released to incoming resources in the peri(>J for whith it has b&n received. Wi income is only deferred wha): . The donor 9)eafies that the grnnt or th)nation must onty be used in fthmre a(rounting periods; or . The donor has imtx)sed cornlitions whrch must be met before the tharity ha5 unconditbonal entitlemenL
Barnsley Hospice Appeal Notes to the Financial Ststements for the Year Ended 31 March 2021 190bligations under leases and hire pwdwe contracts Operating le47se commltments Totsl future minimum lease payffthts under notKarttllabte opernb"ThJ l&ises are as follov•S: 2021 2020 Land and iildingS Within one year Bets¥een one arnl years 27,OCN) 74,250 tring the year the ho9yice has netiatsj the release from SeS at 5 retsil premis 41
Barnsley Hospice Appeal Notes to the Financial Statements for the Year Ended 31 March 2021 20 Pensh)n and other $dMeS The company operates 2 penson sthemes National Heath sU[enUatIon Scheme The hospice 15 an admrtted trY for the purposes of the Nabonal Health Sermce Superannuation Scheme and members of staff who are fom)er NHS emph)yees are able to continue membership of the Scheme durirwj their eMploYnnt at BarneY H04M. The assets of the scheme are hdd Separately by the National knice &JperannuatKin Scheme. Contributions to the scheme are drge to the Siatement of financial Acbvitses so as to spread the cost of pensions over employees Won9 live5. This penson stheme does not have a real pension fund but as a statutory scherrt, tweffts are fvlly guaranteed by the govemment. Contributions from both mernber5 and emPverS are paid to the exclwuer, which meet the cost of increasing benefits each year by the rate of inflation. Thts extra cost is not met by contrbbutic(s from the thrr Mem or employers. As a result of the nature of the pengon xheme. there are M separately kdentifiable assets and liabilities which can be identified as relatirKJ to Bam Flo$ tlwefore, the scheme has been accounted for as a defined Contribution scheme. The perrion cost charge for the year anM)unted to £106.455 (2020 £105.574). An nt of £15,012 (2020: £17,308) is irKluded in creditors. being the outstandir¥J cffitributi¢t5 to the Sdne at the balance 4Eet date. Corporate Peon Scheme The corp)rate pension 5dme is operataj by Royal L0. Employee contributions are collected by Bam5ky H05pice and with the employers contr1ttiOnS passed to Royal London. All of the assets of the scheme are hekl by Royal London. As a result there are no separately identifiable assets or liabilities which can be identified as rekting to Bamy H05tKe. Therefore stheme has teen accounted for as a defined contrthtion Sche. The pn5ion c05t charge the year amounted to £73,916 {2020: £79,420). An amount of £nil (2020.. £Nil) 15 Iude in treditors, rt9 the outstanding contributions to the stheme at the baknce sheet date. Page 42
Barnsley Hospice Appeal Notes to the Finanaal Statements for the Year Ended 31 March 2021 21 Funds Balance at 31 March 2021 Balance at I Incoming Resources Aprll 2020 resources expended Unrestricted funds General 6,639,622 3.(8.472 {2,934.638) 6,713.456 Restricted funds Totsl funds 6 639 622 3 699 468 6 713 4% 3 625 634 The trants between funds in the cwmt year relates to IPU refvrbishmen¢ with work now completed the resiriction has been met. Balance at31 March 2020 l Aprll Incomlng Resour 2019 Geal 6.429.420 3,670.183 (3.645.792) 249 802 215 889 185.811 6,639,622 Restrkted funds 185 811 Total funds 6 679 222 3 886 072 3 925 672 6 639 622 nds Totsl funds 2021 Tangible fixed assets Fixed asset inve5trnents Current assets Current liabilities 2.544.675 868.943 4,612,648 1280 628 2.5H.675 868,943 4,612,648 1280 628 Tot¥1 net assets fi 745 618 6 745 638 Page 43
Barnsley Hospice Appeal Notes to the Flnandal Statements for the Year Erbded 31 March 2021 Unrestritted nds Total funds 2020 General Tangible fixed assets Fixed asset inve5tsnents Current assets Current liatilities 2,655,697 787,421 3,935,406 738 902 2,655,697 787.421 3,935,406 Totsl net assets 6 639 622 6 639 622 unrestn.cted funds are fredy available for future use, restrirted fuThts relate to donations and grants given with restrictior 23Analysis of net funts At i April 2020 At 31 Mar¢h 2021 Cash ot Ik arKI in hwKI 3,487,346 697,991 4,185,337 Net debt 3,487,346 697,991 4,185,337 AtlAl 2019 Cash tlow At 31 March 2020 Cash at bank and in haThJ 3,616,484 (129,138) 3,487,346 Net debt 3,616,484 (129.138) 3.487,346
Barnsley HOSPI Appeal Statement of Financial Activities by fund for the Year Ended 31 March 2021 Restricted funds Total Restricted Restricted funds funds 2021 2020 Income and Endowmwts from: Donations and legaoes Total InMe 215 889 Expenditure on: Charitable activities Totsl expenditure Net expenditure Transfers btheen furKIs (63,991) 185811 Net movement in funds (249,802) Recondllatlm of funds Totsl funds Ixwght fmvard Totsl fvnds Carr foTh¥ard Page 45
Barnsley Hospice Appeal Detalled Statement of Finanaal Artivitles for the Year Ended 31 March 2021 Total 2020 funds 2021 Income and Endowmerts from: Donations and legacies Other trading activities Invesbneffjt irKcThe 2,408,312 .996 3,099,308 2,929,846 941,789 Totsl income 3 886 072 Expenditure on: Raising funds Charitsble activit (1,060,824) 1873 814 {1.060.824} (1,213,393) 2 712 279 Totsl exFenditure 2 934 638 3 625 634 3 925 672 Net incomel{expendtture) Net moverwt in fund5 73,834 73,834 {39,600} Reconciliation of lunds Totsl furwjs brought forward 6 639 622 6 639 622 6 679 222 Totsl fuThJs carried forward 6 713 456 6 713 456 6 639 622 Restricted fvnds received indudes £358.324 awarded by the NH5E to allow the h05pKe to me availab bed capJity and community SUPFNt from April 2020 to July 2020 to provide 5UPW)rt to people with complex needs in the context of the COVID.19 situation and to Fmide bed capacity and community gjpport from November 2020 to Marth 2021 the same wrp05e.
Barnsley Hospice Appeal Detsiled Statement of Finanaal Artivities for the Year Ended 31 March 2021 Restrirted Total funds 2021 Totsl 2020 Donations andlEgac Legacies and bequests Ap15 and donathy Ap1$ and donations Gift Aid tax reclaimed Trusts and fndatiOnS UK Govemment grarts Grants - other agencies 14,965 14,965 30.000 455,960 29 101.637 iio,000 62,303 1,556,969 168,752 598 693 503.667 122.611 321,220 455.% 101,637 lio.( 5,IXI 62,303 93.278 1,552,930 330.986 1.556.969 168,752 Events Other income funds Totsl 2021 Totsl 2020 Appeals JKI dmations Sales of donated gcthg Catering Social l¢)tte {Profit)IIc65 on Sale of krvJiiAe fi¥oJ assets hekl charity's own use 220,539 3.026 276.041 220,539 3,026 276,041 622,276 8.071 310,744 800 Page 47
Barn51ey Hospice Appeal Detalled Statement of financial Activities for the Year Ended 31 March 2021 nds Total 2021 Totsl 2020 General Inve5tsnentinc ProfiV(Ios5) from listed invesbn Inte5t on cash depts 81,522 81,522 (16,530) funds Totsl 2021 Total 2020 Gentral Fundraising costs Catering costs Lottery costs Purchases PackagiThJ materials (Profit)Iloss on disposal of taryjible fixed assets Wage5 and salaries Staff NIC (Empknyers) Stsff pensions (Oefird contribution) Other staff costs Rent Rates gh( heat a1 power In9Jrance Repairs and maintenar Telephone and tsx Computer 9)ftware and MaIntenae costs Printing. r)stsge and siakn¢X Trade subsuiptions Hire of plant and m•thinery (g>)t hi) SuThJry expenses HousekeepiThJ cc6ts Motor expenses Travel and subsisterKe 20.(M)4 3,916 139.552 10,782 61.448 6,125 157.845 13,910 1,331 3,916 139.552 10,782 32,182 576.662 38,481 35.666 1,756 81.780 192 18.970 7.286 17,015 1,418 23,6% 1.345 1,965 918 4.974 1,939 6,424 65 32,182 576.662 38,481 35.666 1,756 81.780 192 18.970 7,286 17.015 1,418 23,696 1,345 1,965 918 4,974 1,939 6,424 65 619.PJ4 44.661 30,991 92.868 21,797 30,647 7.SYJ3 23,942 1.710 21,468 4,913 1,190 1.212 8,343 11,753
Barnsley Hospice Appeal Detailed Statement of Financial Artivities for the Year Ended 31 March 2021 fvnds Totsl 2021 Tolal 2020 General Advertising Le9al & professbonal Bank charges Depreciation of fixtures arKI ffttirwJ5 Staff training 6.910 4,139 95 22.207 6,910 4,139 95 22,207 9,147 137 25,349 1060 824 1060 824 1213 393 funds Restrfcted Totsl nds 2021 Trtal 2020 Catering costs Wages and salaries Wages and salaries Stsff NIC (Employers) Stsff penSK)ns (Defined contribution) Other staff costs Ratss LighL heat and Fower InsurarKe Repairs and maintenan Repairs and renewals PPE Telephone and fax Computer sofbvare arKI maintenarKe costs Printing, postage arKI ststionery Hire of plant and machirw (Spot hire) Sundry expense5 Housekeeping costs Clinical supplies 15,665 1,194,991 15,665 1.194.991 660,996 158.999 24,500 1,653,061 157,269 153,167 158,99) 144.704 35.136 13.685 34,427 10.701 45,675 144,704 35.136 13,685 34,427 10.701 45,675 153,360 31,661 15,371 30.191 10,682 62,166 122,611 30,0 3,510 3.510 4,588 47,238 4.833 47,238 4,833 28,496 10,214 3.672 18,086 7.754 6,El13 503 3,672 18,086 7.754 6,603 503 4.850 27.837 10,403 52,859 1,339 P•Je 49
Barnsley Hospice Appeal Detsiled Statement of Finanaal Activities for the Year Ended 31 Marth 2021 Total 2021 Totsl 2020 General funds Travel subwsten Adverb"sing Legal and professional fees Bank tharges Depreciation of fixtures and frtb.ngs stsff training The audit of the thariVs anrll1 accounts 126 18.069 I4,7 379 88.829 1,422 126 18.1)69 14,007 379 88,829 1,422 23.135 15,982 455 101,395 10.247 1873 814 2 712 279 Page 50