# Barnsley Hospice Appeal A limited ( company by guarantee) Barnsley Hospice Annual Report 2022 - 2023 ## Contents **----- Start of picture text -----**
Trustees and Advisors 1
Introduction from the Chief Executive Officer and Chair of the
2-3
Board of Trustees
Strategic Report 4-10
Trustees’ Report 11-36
Independent Auditors Report 37-38
Statement of Financial Activities 39-41
Balance Sheet 42
Statement of Cash Flows 43
Notes to the Financial Statements 44-66
**----- End of picture text -----**
Barnsley Hospice Annual Report 2022 - 2023 ## Trustees and advisors ## Board of Trustees **Carole Gibbard** , Chair of the Board **Melvyn Lunn** , Vice-Chair of the Board and Chair of the Finance & Resources Committee **Alison Salt** , Chair of the Governance & Quality Committee **Amanda Bennett** (appointed 14 September 2022) **Ann Robertson** (resigned 25 May 2022) **Beverley Geary** (appointed 14 September 2022) **Ian Meade** (appointed 14 September 2022) **James Sheriff John Pitt** (resigned 9 November 2022) **June Lovett** (appointed 14 September 2022) **Naveed Khan** (appointed on 9 November 2022 - resigned on 22 March 2023) **Neil Wright** (resigned 30 June 2022) **Simon Eyre-Wood** (resigned 9 November 2022) **Sophia Ali** (appointed on 14 September 2022 - resigned on 22 March 2023) **Tracey Keys** (appointed 14 September 2022) ## Executive Leadership Team **Martine Tune** , Chief Executive Officer and Chief Nurse **Ian Muffet** , Director of Finance and Income Generation (resigned 7 April 2022) **Isabel Hartland** , Director of Finance and Income Generation (appointed 21 March 2022) **Ross Fletcher** , Director of Nursing and Allied Health Professionals (appointed 19 December 2022) **Sarah MacGillivray** , Director of Governance and Quality/Deputy CEO **Stephen Hall** , Director of Human Resources and Organisational Development ## Auditors **Kingswood Allotts Limited** , Sidings Court, Doncaster, DN4 5NU ## Solicitors **Ward Hadaway LLP** , Sandygate House, 102 Quayside, Newcastle Upon Tyne, NE1 3DX ## Bankers **Virgin Money** , 1a Peel Square, Barnsley, S70 2PL **Santander** , 3 Queen Street, Barnsley, S70 1RJ ## Investment Managers **Lifetime Financial Management Intermediaries Ltd** , Lifetime House, Great Cliffe Road, Barnsley, S75 3SP 1 Barnsley Hospice Annual Report 2022 - 2023 ## Introduction from our Chair and Chief Executive **Welcome to our 2022/2023 Annual Report. As Chair of the Board and Trustees and the Chief Executive Officer/Chief Nurse, we look forward to sharing more about the past year at the hospice.** The last twelve months have been truly remarkable for the hospice, and we were delighted to receive a Care Quality Commission (CQC) rating of ‘Outstanding’ following an unannounced inspection in November 2022. This is a testament to the hard work and dedication of our staff, whose kindness and compassion in caring for our patients and those close to them is highly valued. With several new appointments to our Board of Trustees and Executive Leadership Team, building the foundations of strong leadership was of the utmost importance. We implemented our new Board Assurance Framework to ensure effective structures and relationships between the Board of Trustees, Executive Leadership Team, Board Sub-Committees and Governance Groups. Between the ongoing impact of the COVID-19 pandemic, the war in Ukraine and the cost of living crisis in the UK, the year has presented many challenges – and the progress we have made as a leadership team has been vital in ensuring we navigate these in the best way possible. Together, we supported more local people throughout our services in comparison to last year – perhaps the most important outcome of all. **Of course, none of this would be possible without those who give so generously to the hospice, volunteer their time or support us in any other way, as well as the innovative work of our fundraising and retail teams.** Last year saw the return of our first in-person Light up a Life event since the pandemic, and our annual Rudolph Run fundraiser generated over £33,000 throughout December 2022- the highest total yet! However, with the current cost of living crisis meaning people have less disposable income, and the uncertainty of hospice funding nationally, we are working proactively to secure new, sustainable income streams and pre-empt any future financial challenges. Whilst we are incredibly proud of what we have achieved this year, this is not a reason to take our foot off the pedal – in fact, we have more motivation than ever to aim high and continue improving our services for the people of Barnsley. An ambitious set of new strategic objectives was approved by the Board in November 2022, outlining how we will meet our vision over the next few years. . 2 Carole Gibbard, Chair of the Board of Trustees Martine Tune, Chief Executive Officer and Chief Nurse 3 # Strategic Report ? 4 Barnsley Hospice Annual Report 2022 - 2023 ## Financial Review Global events, such as the war in Ukraine and the aftermath of the COVID-19 pandemic have had a significant impact on world economies. By the end of 2022, UK inflation was near 11% and the cost of living increased sharply with soaring energy and food prices. In light of this, the operating costs of the hospice have continued to increase beyond expectations. To date, no further state funding has been made available to support the hospice sector, highlighting the vulnerabilities of the current hospice funding model throughout the UK. Total expenditure for the year was £944k higher than in 2021/22, reflecting the increased cost of living and a subsequent pay uplift for staff. The Board of Trustees have also invested significantly in increasing the capacity and capability of staff across the hospice. The increased spend was necessary to transform the organisation, as circumstances required it following the CQC rating of Inadequate in April 2021, and was key to driving improved patient and staff experience and the survival of the hospice. ## Income The total income for the year was significantly lower than 2021/22 at £3.36m. The main difference was a reduced legacy income. In 2021/22, income from legacies was £2.7m, whereas in 2022/23, this was just £358k. Another significant difference this year was a low level of investment income at just £20k. Whilst this is marginally better than in 2021/22, it remains significantly lower than in previous years. Consequently, the Board has identified the fall in the value of investments as one of the hospice’s main financial risks for the future and monitors this as part of the organisational risk register. In addition, we continue to actively review banking arrangements to optimise interest value. We remain reliant on income generation activities in addition to an annual NHS grant. Lottery income has stalled and future work is planned to improve performance and maximise income. Despite the economic climate and reduced disposable income, we continue to be well supported by the local community via our fundraising events. However, there has been a marked decline in donations. 5 Barnsley Hospice Annual Report 2022 - 2023 ## Comparison of income for 2021/22 and 2022/23 6 Barnsley Hospice Annual Report 2022 - 2023 ## Expenditure Expenditure in the year increased by £944k. The cost of raising funds increased by £53k due to the restructuring of the fundraising function and the recruitment of staff. The cost of charitable activity increased by £724k (circa 28%), due to increased activity support costs for our inpatient care and core activities. 7 Barnsley Hospice Annual Report 2022 - 2023 ## Investment policy and objectives The hospice investment policy remains unchanged, however, due to volatile markets during the year the value of the portfolio reduced by £63.5k. The Finance and Resources Committee were not satisfied with this overall result and will look at alternatives for investment of funds during 2023/24. ## Reserves Total reserves at the end of the year amounted to £8.5m (2022: £9.5m) of which £322k was restricted (2022: £240k). The total value of designated funds is £2.9m (2022: £3.7m). The reserves policy agreed upon by the Trustees remains unchanged and requires that the Charity must hold a minimum reserves level of £3m to counter the extreme financial environment of the current economic climate. This level of reserves would be sufficient to fund circa 9 months’ operating costs, however, free reserves were slightly under at the year end, £2.8m. This level of reserves is sufficient to fund circa 8 months’ operating costs. The five designated funds are set up to support the services and income streams, and to build our infrastructure to enable us to continue to provide outstanding facilities and services. |**Barnsley Hospice**
**Funds as at 31 March**
**2023**|**Unrestricted**
**funds -**
**not free**|**Designated**
**Funds**|**Free**
**Reserves**|**Restricted**
**Funds**|**Total**| |---|---|---|---|---|---| |**Fixed Asset Fund**
**(represented by**
**assets)**|2,421||||2,421| |**Organisational**
**support**||1,400|||1,400| |**Income generation**
**fund**||250|||250| |**Service development**
**fund**||600|||600| |**Building and**
**maintenance**||500|||500| |**Information**
**Technology**||150|||150| |**General reserves**|||2,843||2,843| |**Restricted Funds**||||322|322| |**Total**|2,421|2,900|2,843|322|8,486| 8 Barnsley Hospice Annual Report 2022 - 2023 ## Designated funds ## **Organisational Support Fund** This is a designated fund to support the organisation with increased costs over the next two years, as we build the staffing infrastructure necessary to move the organisation from inadequate to outstanding. ## **Income Generation Fund** This is a designated fund to build on our existing income streams and to support the development of new income streams that are resilient and sustainable. This fund will be used over the next two years. ## **Service Development Fund** This is a designated fund to support the development and testing of new service delivery models. It will be used over the next five years. ## **Building and Maintenance Fund** This is a designated fund for the purposes of maintaining and updating the existing hospice building. This will be used over the next two years. ## **Information technology Fund** This is a designated fund to support the hospice in upgrading a number of old systems and replacing old hardware to create greater resilience, functionality and efficiency throughout the hospice. This fund will be used over the next twelve months. 9 Barnsley Hospice Annual Report 2022 - 2023 ## Plans for Future Periods ## Our plans for 2023/24 ## How we will achieve them **Continue to provide and achieve the best possible care for our patients and those close to them.** - Provide opportunities for staff to develop knowledge and skills through continued professional development. Continue to implement our quality improvement projects. Diversify and extend our patient feedback methods. - Continue to improve our patient safety culture. **Continue to build an engaged, capable and happy workforce with a common culture and purpose.** - Establish a new set of values. - Create a new volunteer strategy. - Advance our Freedom to Speak Up activities. - Launch a new staff forum format. - Increase our staff health and wellbeing offer. **Establish our strategic priorities for 2023/24 and map all activities to our strategic objectives.** - Identify the priorities for the year ahead. Align departmental work plans to deliver the agreed priorities. **Increase our digital capabilities throughout the organisation to support our ambition to be a data driven organisation.** - Replace outdated paper-based systems across departments with appropriate digital alternatives. - Introduce new IT equipment. Review the effectiveness of existing digital systems. - Migrate from Google software to Microsoft throughout the organisation. **Establish good networks and relationships with other hospices and partner organisations.** - Develop a communications and engagement strategy. Seek every opportunity to make connections and actively engage with local, regional and national bodies. 10 # Trustees’ Report ? 11 Barnsley Hospice Annual Report 2022 - 2023 ## Who we are ## About us Barnsley Hospice has been supporting the people of Barnsley since 1994. Our catchment area includes a population of approximately 245,000. Every year, we support hundreds of local people, delivering care in their homes, in The Orangery (support and wellbeing service) as well as in our Inpatient Unit. Services are not just for our patients, but for their families and friends as well. Our services include everything from specialist medical care to bereavement support and practical help. ## Vision To be the first choice for patients, referrer’s and customers of all of our services, to provide more services to more people and to be regarded as one of the best hospices in England. ## Mission Our mission is to ensure that patients and those close to them are at the centre of all our activities and are cared for and supported in safe and comfortable surroundings. We will provide the highest standard of care by responding to individual needs, and supporting choice and independence. By doing meaningful work, we ensure our patients and those close to them feel valued. Each person will be treated as an individual and will be given empathy and respect. We are passionate about getting it right in an effective, efficient and financially sustainable way. ## Values **Comfort** : Patients and those close to them are at the centre of all our activities and are cared for and supported in safe and comfortable surroundings. **Care:** Provide the highest standard of care by responding to individual needs, supporting choice and independence. The hospice does meaningful work in order to make all our patients, and those close to them - as well as volunteers and staff and other stakeholders - feel valued. **Dignity** : Every person will be treated as an individual and with empathy and respect 12 Barnsley Hospice Annual Report 2022 - 2023 ## Our Strategic Objectives The Board approved a new set of Strategic Objectives in November 2022 which sets out a clear direction of travel up to March 2026. We have a high level of ambition for the hospice, for our staff and for the people that use our services. We are committed to setting and achieving high standards for professional practice and to continuously build a culture of outstanding care and services. ## Strategic Objective 1 **We deliver outstanding care:** The care that we provide to patients and those that are important to them will be of the highest achievable quality and will be accessible for all, personal, effective and safe. It will respect their dignity and be delivered with compassion. ## Strategic Objective 2 ## **We are acknowledged as a centre of excellence for specialist palliative** **and end of life care:** We will provide a leadership role beyond our organisational boundaries in the development of innovative and outstanding palliative and end of life care research and education and its application to practice. ## Strategic Objective 3 **We will develop and sustain our financial health:** We will manage the financial health of our charity efficiently and effectively to achieve longterm sustainability whilst investing for growth and development. ## Strategic Objective 4 **We have a culture and environment where people can thrive:** We will be the employer and charity of choice in Barnsley. Our people will deliver outstanding care and services and will have an enjoyable and rewarding experience that inspires them to be the best they can be. 13 Barnsley Hospice Annual Report 2022 - 2023 ## What services do we provide? Barnsley Hospice provides specialist palliative and end of life care to local people living with a life-limiting illness and those close to them. Our care strives to improve people‘s quality of life by providing pain and symptom relief; practical, emotional, spiritual and social support; counselling and bereavement support services. At the hospice, we help people to live as well as possible and do the things that matter to them. With our support, patients and those close to them are able to benefit from the best possible care from the point of diagnosis through to the end of their life. Our expert multidisciplinary team of healthcare professionals ensure the care we provide is safe, effective and relevant to each patient, their loved ones and their family members. Services include an Inpatient Unit, a newly relaunched support and wellbeing service called The Orangery and a counselling and bereavement support service for patients and those close to them. ## Inpatient Unit Our ten bedded Inpatient Unit provides outstanding care for people living with a progressive, life-limiting illness who are finding it difficult to get their symptoms under control, as well as for people who are entering their last days of life. We can help with all aspects of symptom management, offering physical, psychological, emotional and social support. We treat each person in our care with dignity and respect and our multidisciplinary team works hard to provide the best possible care, 24 hours a day, 7 days a week. ## The Orangery People can benefit from complementary therapies such as reflexology, aromatherapy, massage and guided visualisation are provided by qualified therapists as part of our support and wellbeing service, The Orangery. We also offer support programmes for patients and their carers, designed to provide tools for people to manage symptoms such as pain, anxiety and fatigue. I tell my friends and family that I look forward to coming to the hospice, and some don’t understand it, but when I’m here, I feel more relaxed than I have ever been. Mark, Patient at the hospice 14 Barnsley Hospice Annual Report 2022 - 2023 ## Counselling Service ## Bereavement Support Service Our counselling service supports people living with a progressive life-limiting illness, who have specialist palliative care needs, and those close to them. Our counsellors help people to explore difficult feelings and emotions relating to their own or a loved one’s illness. This may be at any stage of the patient’s palliative care journey. Our hospice counsellors are specialists in providing bereavement counselling and support for those experiencing grief after someone dies from a life-limiting progressive illness. This support is provided face-to-face or via telephone. They provide both pre- and postbereavement support, and this can be especially important for children. The team is experienced in helping children aged 5 to 18 years of age. Our counselling suite provides a safe and confidential space for patients and families to discuss the psychological impact their illness is having on them. In 22/23 we provided **504** counselling sessions at the hospice **770** counselling sessions held remotely **----- Start of picture text -----**
It is
**----- End of picture text -----**
It is a real privilege when a patient or family member lets me into their world, a world that has been turned upside down, and allows me to sit alongside them while they explore and share their deepest fears, anxieties, and loss that their illness or bereavement brings. Janice Lead Counsellor , 15 Caroline, shared her experience of our support and wellbeing service. When I come to the hospice, I know it’s my ‘me time’, and I have to chat with staff space about any worries or questions I have. Barnsley Hospice Annual Report 2022 - 2023 ## What other say about us Barnsley Hospice is required to register with the Care Quality Commission (CQC). We were last inspected by the CQC in November 2022 to assess compliance with the legal requirements and regulations under the Health and Social Care Act 2008. Following the inspection, we were **rated ‘Outstanding’ overall by the CQC** , the highest grading the regulatory body awards. The hospice was rated ‘Outstanding’ in the following three categories: **----- Start of picture text -----**
-
Safety Caring Well led
**----- End of picture text -----**
The hospice was also given a rating of ‘Good’ in the remaining two categories: **----- Start of picture text -----**
Responsive
**----- End of picture text -----**
## Effective ## Inspectors found that: all staff were committed to continually learning and improving services. 17 Barnsley Hospice Annual Report 2022 - 2023 ## Objectives and activities ## Charitable activities The Charity reviews its objectives and activities annually, identifying achievements and outcomes and ensuring that the activities related to the aims and objectives set. ## Hospice services Our services are provided free to patients and their families and friends. A clinical team led by Consultants in Palliative Medicine deliver the clinical services. The Chief Executive Officer / Chief Nurse is also the Registered Manager, and the Controlled Drugs Accountable Officer (CDAO). The Director of Governance and Quality is the Senior Information Risk Owner (SIRO), and one of the Consultants in Palliative Medicine is the Caldicott Guardian. We have developed a flexible and experienced skill mix of people, ranging from employed staff such as palliative care clinicians, therapists and carers, to our broad mix of volunteers who provide support to all our non-clinical services and organisational functions across all settings. This enables us to focus on proactive care planning and management, which aids effective people-centred decision-making. Our services ensure that specialist support and advice are available to people wherever they are, whether at home, in a care home, in a hospital or without a home. However, we also support people in many different settings, from the hospice itself, which has a 10 bedded inpatient unit, Barnsley Hospital to working in local communities. ## We provide our services by: A specialist multidisciplinary team providing clinical consultations, advice and education including: - Palliative care consultants and speciality doctors. - Nursing, psychological support, physiotherapy, therapies and social work. ## A local approach A local approach where our teams are connecting and working with: - Local healthcare teams, including GP surgeries, primary care networks and integrated neighbourhood teams and care homes. - Other voluntary and charitable organisations, community groups and volunteers. Local council. - Local businesses. 18 Barnsley Hospice Annual Report 2022 - 2023 ## Public benefit In planning and delivering its services and activities, the Trustees and Executive of Barnsley Hospice have given due regard to the need to ensure that the organisation provides public benefit, following the Charity Commission’s guidance on these matters. Barnsley Hospice’s charitable objectives and our annual declaration of activities and achievements (publically available from the Charities Commission and Companies House) demonstrate that Barnsley Hospice provides vital free-to-access services available to all people in the metropolitan borough of Barnsley. ## Our purpose is to benefit: • Those facing dying, death and bereavement. Our support is offered not only to those who are ill but to their family and friends, and this includes services for bereaved children and young people. - The local community by enhancing their role, ability and confidence to support each other when facing dying, death and bereavement. **Our services are available to people living within the Barnsley area. Whenever possible, we will also help people outside our immediate catchment area if it is their wish to be supported by us.** Palliative care is required for a wide range of diseases. The majority of adults in need of palliative care have chronic diseases such as cardiovascular diseases (38.5%), cancer (34%), chronic respiratory diseases (10.3%), AIDS (5.7%) and diabetes (4.6%). Many other conditions may require palliative care, including kidney failure, chronic liver disease, multiple sclerosis, Parkinson’s disease, rheumatoid arthritis, neurological disease, dementia, - congenital anomalies and drug resistant tuberculosis. ## World Health Organisation, 2020 19 Barnsley Hospice Annual Report 2022 - 2023 ## Our Activity **----- Start of picture text -----**
Medical
The
IPU Counselling outpatients
Orangery
services
**----- End of picture text -----**
||**IPU**|**Counselling**|**The**
**Orangery**|**Medical**
**outpatients**
**services**| |---|---|---|---|---| |||||| |**New patients**|116|139|71|46| |**Continuing**
**patients**|8|9|38|13| |**Re-referred**
**patients**|6|0|1|2| |**Total patients**|130|148|110|61| |**Grand total**|**449**|||| The average Inpatient Unit occupancy rate (based on 10 available beds) gradually increased during 2022/23 as the hospice continued to recover from the effects of the COVID-19 pandemic. 20 Barnsley Hospice Annual Report 2022 - 2023 People receiving care on our Inpatient Unit (IPU) and, where appropriate, those close to them can access additional services such as physiotherapy, complementary therapies and support from our palliative care social worker. |**Additional services on our**
**IPU**|**22/23**
**Total**||**Counselling Team**|**22/23**
**Total**| |---|---|---|---|---| ||||Total no. of contact activities
carried out (including ad-hoc)|1274| |The total number of**social worker**
support activities carried out
(including ad-hoc)|1274|||| ||||The number that were provided at
the hospice|504| |The number of social worker support
activities that were for patients|8|||| ||||The number that were provided
remotely|770| |||||| |The number of social worker support
activities that were for carers/family
members|6|||| ||||**The Orangery**|**22/23**
**Total**| ||||The total no. of contact activities
carried out (including ad-hoc)|1618| |The total no. of**physio support**
activities carried out on IPU (including
ad-hoc)|130|||| ||||The number that were provided at
the hospice|1235| |The total no. of**complementary**
**therapy**support activities carried out
on IPU (including ad-hoc)|449|||| ||||The number that were provided
remotely|383| 21 Barnsley Hospice Annual Report 2022 - 2023 ## Structure Governance and , Management ## Management and decision making Barnsley Hospice is a company limited by guarantee and is governed under its Memorandum and Articles of Association. Trustees are appointed by the Board, and the Board is responsible for the effective governance of the Charity. The Board delegates operational responsibility to the Chief Executive Officer/Chief Nurse who delegates the work through the Executive Leadership Team (ELT) to the staff and volunteers. ## Our workforce and management structure The management and leadership of the hospice is led by the Chief Executive Officer/ Chief Nurse who chairs a weekly ELT meeting. The Chief Executive Officer/Chief Nurse meets formally with the Chair of the Board of Trustees at least once a month. On 31 March 2023, the Charity employed 116 members of staff. ## Board of Trustees committees The structure of the Board’s sub-committees was revised in May 2022. The number of sub-committees was reduced from three to two, in order to strengthen the assurance reporting to the Board. Each sub-committee has two governance groups, each with a clearly defined role and remit, establishing formal and efficient escalation routes to the Board. 22 Barnsley Hospice Annual Report 2022 - 2023 ## Governance and Quality Committee The Governance and Quality Committee oversees delivery of the hospice’s objectives in relation to the quality, effectiveness and safety of the services it provides. The meetings are attended by the Director of Governance and Quality and 3 members of the Board of Trustees. The committee is chaired by a Trustee of the Board with expertise in this area. The committee reviews systems, processes and outcomes in relation to: - Development and delivery of quality, safety and effectiveness performance and outcome measures. - Development and delivery of quality improvement priority programmes. CQC registration and compliance with legal and regulatory requirements. - Organisational learning as a result of incidents, serious incidents, complaints, compliments, concerns and claims. - Organisational learning and improvement as a result of patient experience feedback from national and local surveys. - Organisational learning and improvement in compliance with best practice and quality standards as a result of audits, National Insitute of Health and Care Excellence (NICE) publications, national inquiries and reviews relating to quality. - Research and development, quality improvement and innovation. ## Finance and Resources Committee The Finance and Resources Committee oversees all financial, income generation, human resources, organisational development and facilities aspects of the Charity’s activities. It reviews the budget and monitors performance against it. It also considers the appointment, resignation or dismissal of external auditors and approves their annual fee. The committee reviews the: - Charity’s investment strategy and monitors investment performance, - Oversees the retail and fundraising strategy, policy and performance and reports its findings and recommendations to the Board. - Audited financial statements of the Charity and recommends them to the Board. Reports from the external auditors and monitors management actions to implement recommendations made in reports from the auditors. - Reviews and monitors remuneration and employment policy and recommends to the Board of Trustees the annual employee salary increase. The committee is chaired by a Trustee of the Board with expertise in this area. The meetings are attended by the Director of Finance and Income Generation, the Director of Human Resources and Organisational Development and 3 Trustees. 23 Barnsley Hospice Annual Report 2022 - 2023 ## Trustee induction and recruitment ## **Recruitment** All current Board members have been appointed to the Board of Trustees based on their experience, expertise, community involvement, and for their commitment to and passion for the work of Barnsley Hospice and the hospice movement in general. The Chair of the Board and Committee Chairs oversee the process of succession planning, recruitment and induction of Trustees, and will also meet with all prospective Trustees. Prospective Trustees will normally attend at least one Board meeting, before being asked to enter the formal processes of application and acceptance. In 2022/23, the Trustee role description and handbook were reviewed by the Chair to ensure it remains fit for purpose. ## **Induction** Once approved, new Trustees will usually identify particular areas of interest and will focus especially on those. As part of their induction, Trustees receive a handbook which includes planning and financial documents, national guidance about being a Trustee and information relevant to the hospice. ## **Ongoing development** All Trustees see the work of the Charity first-hand and are given ample opportunities to engage with the Charity’s activities, services, staff and volunteers – and with service users as appropriate. In 2022/23, a Board Development Programme was agreed to demonstrate the requirements that the hospice is well-led in order to achieve the best possible care for our patients and their families. All Trustees are required to proactively undertake an annual skills audit, and review their own performance regularly. The Board of Trustees demonstrate a collective ambition to provide ‘Outstanding’ leadership. They understand the need to adapt to the external environment, whilst prioritising clinical governance and delivering CQC outcomes. 24 Barnsley Hospice Annual Report 2022 - 2023 ## Risk and internal control The Trustees have overall responsibility for ensuring that the Charity has an appropriate system of controls - financial and otherwise. Trustees are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide assurance that: - Its assets are safeguarded against unauthorised use or disposition, - Proper records are maintained and financial information used within the Charity, or for publication, is reliable, and; The Charity complies with relevant laws and regulations. As part of the Charity’s risk management process, the Trustees acknowledge their responsibility for the Charity’s system of internal control and reviewing its effectiveness. The Trustees recognise that such a system is designed to manage rather than eliminate the risk of failure to achieve the Charity’s objectives, and can only provide reasonable, not absolute, assurance against material misstatement or loss. Operational risks are managed through the Charity’s policies, staff training and development, and governance arrangements. Strategically, the main risks for the Charity related to our inadequate CQC rating and the challenging financial landscape. These risks are being managed by: - Delivery of the CQC improvement action plan, - A system of financial controls designed to mitigate risk, including an annual budget and regularly updated forecasts. - Regular scrutiny by the Trustees to monitor actual performance against the budget and forecasts. - In November 2022, the Board approved the hospice’s first Board Assurance Framework and integrated risk register. 25 **----- Start of picture text -----**
Barnsley Hospice Annual Report 2022 - 2023
**----- End of picture text -----**
## Our Funding We are proud to provide our services free of charge for our patients and those close to them. The hospice’s running costs in 2022/23 were £4.4m. The majority of our running costs continue to be **funded through the generosity of our local community** through donations, legacies, grants, fundraising initiatives and by shopping and donating items at our hospice retail hub in Dodworth. We also received an annual grant from the NHS (£1.5m), which covers only 35% of our running costs. All of the financial support we receive from the NHS is spent directly on patient services. We are mindful of the impact of the external economic environment on our income generation efforts and review all our services on an ongoing basis to ensure we are operating as efficiently as possible. 26 Sarah Mitchell, Hospice Receptionist I have met so incredible whilst many people and at the and working volunteering hospice, they truly are the people that inspire me. Barnsley Hospice Annual Report 2022 - 2023 ## Our People ## Renumeration and benefits 2021-22 salary costs were £2,661,507 and in 2022-23 they were £3,363,793 this includes salaries, National Insurance and Pensions costs. Our budget for 2022/23 included a 5% increase to pay and referenced the need to create a longer-term financial plan. A pay review for hospice specialty and bank doctors was undertaken in September 2022, which was necessary to help us retain current staff members in this group and to recruit new staff when required. We have committed to maintaining the link with NHS specialty doctor pay scales going forward with yearly uplifts as per NHS for each doctor in line with NHS pay scales. This change alone has added £26k to the pay bill. The notes in the accounts show staff costs as £2,706,686 in 2021/22 and £3,493,665 in 2022-23, which also includes other staff costs, which are mostly staff training and agency costs. The average number of persons employed in 2021/22 was 92 and in 2022/23 100. The average number of monthly full-time equivalent staff in 2021/22 was 69, which increased in 2022/23 to 71. We have committed to review pay and benefits in 2023/24, including overtime shift and on-call payments, pay structure, holiday allowance and pensions. The hospice currently provides two pension schemes: the NHS scheme, for those individuals who are already a member of the NHS pension when they join the hospice; and the Royal London scheme, where the hospice matches employee contributions between 4% and 10%. Unless the individual is already a member of the NHS pension scheme they are auto-enrolled into the Royal London scheme, subject to meeting the qualifying conditions. The costs of providing the NHS pension are significant when compared with the costs of providing the Royal London pension. This will be reviewed next year. 29 Barnsley Hospice Annual Report 2022 - 2023 ## Colleague engagement Throughout 2022/23, we continued to develop and introduce new methods of colleague engagement. These included: - A proposal to change the format of the existing Staff Forum to increase effectiveness. - Continue to grow our Freedom to Speak Up activities. - Introduced our Leaders’ Briefing in October 2022. - Participated in the Best Companies ‘b-Heard survey’ and achieved a 69% response rate and 1-star (Very Good) rating. Held our first staff and volunteer away days. ## Staff development Long-term, continued investment in the training and development of staff remains a priority and is critical for future success. If we do not continue to invest, we will not grow. Development opportunities in 2022/23 included: - Trustee Board Development programme - We subscribed to the Royal College of Nursing’s ‘RCNi’ training platform and the Royal Marsden’s ‘Manual of Clinical Nursing Procedures’. - We have supported two members of staff to undertake a Masters level degree. - We aligned our Mandatory and Statutory Training (MAST) to the Skills for Health national framework. - We established a range of link nurse roles. - Two senior nurses completed leadership programmes. 30 Barnsley Hospice Annual Report 2022 - 2023 ## Clinical and assurance quality ## Hospice services Two new posts were approved in the year to advance clinical quality, including the Director of Nursing and Allied Health Professionals and the Quality Matron. The priorities for practice were identified as building a patient safety culture to reduce the potential risk of harm and the use of evidence-based practice to ensure care is given in line with the most current, best available, validated and relevant research available in order to strive for clinical excellence. We continue to hear the voices of the people who use our services and use their feedback to enhance the experience of care and support. We have produced a Quality Account for 2022/23 which details our approach and achievements to date. Here are a few examples from that report. **----- Start of picture text -----**
99%
**----- End of picture text -----**
of our patient safety incidents were classified as causing no harm or low harm. clinical audits and **9** service evaluations were conducted throughout 2022/23. 31 Barnsley Hospice Quality Account 2022 - 2023 ## Examples of Learning from Incidents and Actions Taken Our Prevention and Management of Falls Policy has been updated to provide clearer guidance to staff. Completion of falls prevention training increased from 56% in September 2022 to over 90% by the end of November 2022. We held an internal Falls Prevention Awareness Campaign throughout March 2023. We ran a Pressure Ulcer Awareness campaign for our clinical services in February 2023, raising awareness of how to recognise and prevent pressure ulcers. Drug charts are taken into the “daily huddle” so any discrepancies can be highlighted. We developed a Missed Drug Dose Flowchart to guide staff on the approach to take when a medicine has not been administered. We rolled out a comprehensive update of our Medicines Management Policy in April 2023. Our medicines competency documentation for nursing staff was extensively updated and is due to be rolled out in 2023/24. We updated our Records Management Policy, which was accompanied by a training programme for Team Managers. 32 **Our second 100 Miles in July Challenge took place in 2022.** Barnsley Hospice Annual Report 2022 - 2023 ## Income generation ## Fundraising Throughout 2022/23 our Fundraising team was running at a reduced capacity due to vacancies which we struggled to fill. In January 2023, we appointed a new Fundraising Manager, and we will continue to review the structure of the team to support and develop our income generation activities. This year, our events and fundraisers included: - Sky Dive - Light up a Life 100 Miles in July - Rudolph Run - Accumulator Challenge - Treecycle The team also have worked hard to extend our connections with local businesses and communities. Their work would not have been possible without the support of our wonderful volunteers. ## Community support We continue to be humbled by the support of our local community, who go above and beyond to raise funds on our behalf. From planning events, taking on sponsored challenges and to making one-off donations - we couldn’t do it without them. ## Retail We have seen a growth in our retail income and the team have developed a strong retail model at our hub. In addition to raising income, they seek to enhance sustainability by exploring how we can recycle and reuse all goods that cannot be sold. An example of this innovation was the ‘A Heart as Big as Barnsley’ sustainable clothing collection which launched in October 2022. 34 **We launched our first A Heart as Big as Barnsley Campaign in October 2022.** Barnsley Hospice Annual Report 2022 - 2023 ## Fundraising compliance report Barnsley Hospice employs a core fundraising team to develop, promote and run a range of fundraising campaigns, with the assistance of volunteers and the support of our local community. We communicate with our supporters and keep them informed of upcoming events using direct mail and email marketing. We review the frequency and appropriateness of our communications and provide an option for supporters to ‘opt-out’ of our marketing communications. On some occasions, we will contact supporters using legitimate interest if it is in line with best practice and is deemed appropriate. For our weekly lottery, we have a self-exclusion form on our website for gambling-related products. Door-to-door canvassing and cash collections are done in line with the Gambling Commission and Fundraising Regulator requirements. Our lottery and raffles are promoted in line with the Gambling Commission guidelines. We are registered with the Fundraising Regulator and work in accordance with the Code of Fundraising Practice, and the best practice laid out by the Hospice Lotteries Association, and the Institute of Fundraising. We received 0 suppressions of contact through the Fundraising Regulator in this year. Our supporters are very important to us, and we welcome all feedback to ensure we continually improve our fundraising activities. 36 ende arnslb Hos Oplnlon W8 have 8udi18d thgfi'nan¢k81 $18lem8nl¥ o18arn¥K8y Ho¥pKeAppeal Ithe'chadlabb company'l foilhe yearended 31 March 2023whi¢h compri$e the Slalemenl of Financial Aclpiilies, the Balance Sheet. the Statement of Ca8h Flows, and notes lo the fingn¢181 slBl&m8nls, Including a summary of significant accounling polici85. Tha fi'nancial reporting framework Ih81 has been applied In their preparation is appllcabk lawand Untted Klngdorn Accounting Slandaids IUnlt8d Kingdom Gen8r811y Accepted Acccunling PraGlicei. in¢ludln9 Finan¢ial Roportlng standa￿ 1e2 The Finandal Reporiin9 Slandard 8pplica￿e In thè UK And Ropublic of Iroland,. In our oplnion th8 financial sl8iemenl#'. give a true and fair view of Ihe $taie of the ch8rf18ble comp8ny'8 8ffÈir9 8S 8131 M8rch 2023 and of its ineomiffj rèsourctj 8n application of ie$our¢e¥. irtcluding11$ income and exp8ndilure, for the yeaf then 8nded,' have been property preparad in accordance wlh Uniled Kingdorn Gerterally A¢¢èpled Accounting Practica, including Financial Roportln9 Standard 102'The Finandal Rèporting Standard applicable in tha UK and Republlc of lieland,: and ha¥8 b88n pr8par8d In accordance wllh the requlr8men18 of the Companle5 Act 2008. Bagls foroplnlon We condu¢l8d ouraudll in accordance with IntornBlional Standords un A￿llIng IUKI IISA• IUKII ènd Applicab￿ law. Oui ièsponsibillli88 undor those 8landard9 8ro furthor de$¢ribed in tho Auditors. re9pongibil￿￿6 for the audit gf the I￿nana81 &18lemenl8 $gdion of our report. We are IndependeDI Df the Ghaillabb ¢ornpany In accordance wllh the elhSGal rèquirem&nl$ Ihol are re18vani lo our audit Df th8 flnancial $1810m•nts In lh8 UK. Sncluding th• FRC'S Ethlcal Standafd, and wo hav& fulfill8d our Qlher éihic81 ie8ponslbllilie$ In occordance wllh Ih8$e r8quir8menl$. We bglwvg that the audit ovid8nc4 we have oblainea 1$ 8ulfic*nl ano gppiopil819 lo pro¥i(le a ba$1$ for our oplnlon. Conclusloni r01gtlng to golng concern In audtting th• ￿n￿n￿61 8Lqiem•n￿, w• h4ve tondud*d Ihll iTh• tru•i•ai'u*• 01lhO I￿￿9¢0￿¢•M ba811 Iniho prtrparaibn ol *•linino•l BiJ•d on Ihe work w• hav• p•rfom•d. w4 hAv4 not Id•nlifl•d any mo1•rt&l unc•rt&lnii•J r•lathlg to •v•nl¥ or ￿ndit￿nI th41, kndNhJUA1￿ or collactlvely, miy aryililgnlnr4n14ouoi￿ Iho Ghanwblewnp4nl4 4blWty to contlnuo •• 4 9olng ¢onc•m foro p•rl¢O o14t I••thts¥4vo monthi fr¢m when Ihg Ilnanclal Ilitqmqnli are athhllrli•d for liiu•. Our re8pon8itrdllthts and the r•¥pOnsI￿1￿￿1 oIthE tDJiièsiwllh r•*peeiio conB•m d•Bcnb•d in th• r•l•V•nl b•Biion* e4 Ihlb Mptrn. othqr Inlormrt The trUs￿eS are re5ponslble for the othv Informauon. Thè otrar ￿lOrMal￿ eomprtses the Infoimatkn Induded In th¢ Annual A4Ptrt, other tran thè flnandal statement5 •nd our Report of the Independent Audltors thereon. Our oplnbn the nmndal 5tatemwts do15 not mvv the other Intcmiauon ind, eKept to th4 ethnt oth9￿1￿8 wllouy stated In Dur report, we nct expresg any forffl ￿ a5surann ¢￿￿ul0￿ ther•w. In e¢nnectbn wych cur of the nnanoal statements, reswslblllty IS to read MÈ Informauon and, ￿ doing so, conslder wheiner the ther Inf0m￿tIon Is miierlolty InconsL5tentwlth the flnan£lal siatelrenisorour knwledgeobtained In the audfc oroiherwtse appears 10 bernaierlally mlS**ed. If we Ideniify 5Kh roèierial kncons&tenaes or appèreni materfal missiaiéments, we are requlred to detsrmlne whethv thls 914E5 r15e to J mèterlal m15Statemenl In the flnan¢iJl siaternenis the￿e1￿, 11, bjsed tsi ihe we have perfoTmed, bye conclude that there ￿ J matetlal mtsslalem￿l or this other Infomaikni, we are rEqulred to rewrt Ihal fad. We have nothlng to report In thls rtgèrd. Oplnlon•on oth•r m•tt•r• pr•Krfb•d by th• Comp•nl•* Att 2006 In our o￿nIOn, based ￿ the work undvtjken In the cwrse orthe auaii,, the Inlormatyon 9lv4n In the Reportol the Trustees forihe nnanthal yÈarforYéhth fheflnancwi $iatewts )re prep)re4 b ¢W$Ls￿Alwth the financial 8tements,' and the Repcrt orthe Trustees has b￿n prepared In ac¢tht•nct ￿th aFplcable legg1 requlTements. MDtt•M on whkh w• •M rtqulr•d to r•port by •xc•ptlon In the Ilght olthe knowledge and ￿￿erStandInG af the tharltabk compJnyand enwronmentc*f41ned In the course of t￿ we have not Identhled m4terfal mis*atements In thè Rewrt (I IheTN5tee5. We nothlw to ￿port In r•sp•¢t ¢r the foll￿1￿5 mjttvs where the Companles Aa 21N)6 iequlres us to report to If, In our oplnksn.. adequate accoundno iecords nav¢ been kwt or return5 ad￿uate for our audll have not toen receiv*J frrrtn ￿ancheS not hlSlW by us,. or the flnllnclal 5tèr•mtnts are nor In ag￿ement wllh the ètcountlng record5 and rturhs. ¢r certaln ￿15￿￿u￿ Df tru5te?5' remunerJlknn specllled by law are not made,. or we hove not teceivEd all the Informallon and ex￿anationS we requ1￿ for our Jud￿,. r thetN5tee5werenolenUlled to take afvant4ge small compJnle5exemplkn frtyn the requprern￿l to prepare 1 5tratEgk Rewrtor In prep4rfn9 the Reprrtof the Trusrees. 37 ditors to thB meM￿rn ol Respon¥lbllffaes of truthes A5eKpblned morefully In the 5￿t￿87t of Thstees, Re5pon4bllYe5. the tN5tees IW￿ a￿ 4Lwthe dI￿tt0￿ of the chorft4ble fart￿ purrN of company ￿wI are respwslble fiK the prewr#tyM ￿ Ihe flmandal state￿nts and foi b¥ng Sat￿ed Ihat tPEy 9lve a irue and fair view, and Icr 9Jch Internal control 15the tru*ees de1¢m￿e1$ necessary to eTrab￿ the preparotlon of flnanc141 srolements that are free from rnaterlal m15SEatement, wh*her due to fr)￿1 tyr error. In prepatlw theflnlnc￿l stot•m8ntythE trusteesare responsit4e foraSsts*ngth¢charl￿eCOrnP￿h*8ablltytO¢￿llnue asa oolng rwcem, ¢lsJo51ng, as applkoble, matttrs rdèied to goln9 concem and uslng thp golry concern basL%d8ctounung unlesSthetrLts￿eIther kntend tollquldite the eharltab company or th cease operaiions, or have M reallstlc alternatlve but tts do 50. Qur rwponilbMIEl•i tor th• audltof thA 1Snandal ltotements Oyr Objett￿e$ are to obtoln wsonable is5urince about whether the nnonclal stbtem*its 45 o whole are free frtym materf41 misthtement, Ythether oue to tral￿ or error, and 10 bsue a RepNt of the Independent Audyttsts th81 Intludes our opinion. ReasNable è55urnntr15 o hlgh level pf assurance, Dul IS not J guar)ntee that an audll CTr)ducted In accNdance wych I￿5 IUKI will alwoy5 dete£t a matert41 misst8ttment Wh￿ It e￿Sts. Mis*Jtements (an Jr15e frauo tr erriy and are consldered maledol Ir, IndI￿d￿allY or In the aggregate, uw tt¥ld wson8bty be expÈtted to InnuenTr the ￿r￿nIC￿eClSknrnS ¢1 users taken on the ba￿$ ofthese nnanual stat￿entS. Irrepul8rtLies, Includlno fr8ud, ère Insiancesof nonfOm￿￿nce wllh law5 and iegulltlons. We de￿9Th y¢cedureg In line wlth our re￿o￿ltI1￿*s, Outli 4bov¢ tts dÈteLt material missrètements In resped of Irrequladt1es, Indudlng Iraud, The spectrt prccedures f¢rthlS énygemeni and Ihe e*tenr 10 whlch Ihese are capable of dete￿n9 Irreoularvclts, Induding fraud15 aetjiled below.. Ewulry of rn•n•g•m•ni4roynd •cfv•l and pDt•N1￿I Ilugalbn #hd ino ir8Ud, Ewulry ol rnonaq•mani4no r•vl7w of fotsUDtr 8udll t*alin• 10 bJ•rtlify any ￿tIon¢•I ol non4ornpllAnc• wdh l•w4 and r•9￿￿1￿￿ Indudir¢ ruvla￿rn9 Iho lai861 Caie Qulllity Commii$ion nndln98 Performing audilwork overlhè riak 41 manoo•m6DI 0￿rride ol¢onlrols, In¢1￿11ng rnv*w ol nominal l¢dq¢r. loumil enlrfes and othtrr adluBlm•nts made In the prèp8rEllw ol the In8ncl•l si&i6m*nia foi appiopriei•n•i*, OValuaiin9 the bu•kno•1 r4lbn&l¢ OT any dgnincani troniaaion8 outs￿9 tho n¢rrng1 ¢¢urw of bu$lne$i and r¢¥lewlng ¥¢couniinq 8Jbmaiei for bws, Ex•mInI￿ Incomo ￿CognIt￿n Includlng18g•clw an¢ oiani•, R￿l￿Tr9 mlnule6 DIr￿•t￿gI dlhoie charged wlth govirnin¢•, B•EJw rf th• Inhlrnnt iknitatknns olon 4udlL I￿re 15 • rf5k th4¢ we wll notdetrft •1 IrwularfU¢S, In¢ludlng Ihw leadlng w a matwlol ff155tat*nent In thè flnandal siatemenLS or non-cthnp1￿fiCe wlih regu*Uon. Thls risk Intreases the more thit compllance a law or iegulouon 15 removed frcrn the events Irènsartlorts rdlected In the flnandal staiemenis, as we wlll be ￿$5 lIk￿Y lo become owafe ol Instan￿$ ol non-CLwnp114rKe. The rbkls also orejter regordlno IrreguiarfUe5 oc(urrlng to fraud rother than wrrx, as fr•ud Invc4v•$ Int•nuw•I iorgery, t￿￿$￿n, or mtsrepre5th1é110n. A further d¥sthpUon of aur respon51blllt*5 for the ILQIt af rhe nnonclbl *èiements Is locoied on the Flninclol Reporung CwnJl's wetstte il ww4.frc.org,uk1èudltoNrespon￿bII1C￿. Thls descripti￿ lo￿$ part of our Repc*t ol th4 In¢ep•nd•nt Al￿1t(Th. UM ofowr ￿Port This reptyt Is made sclely to the chartable company'5 Members, Js i body, In Jcc¢rdonco Chapt•r 3 cl Part 16 of the Ccmpèn*s Att 2{￿6. Our U4￿ work has been un¢ertakw so Ihit we mi9hl s&t• 10 the charltablo compJnl5 members those matters •re reqL4red to Sfète 10 thwn In On udnors, rewrt and for no oth¥ purpose, To the fulk* ertent permi￿ by law, we do Njt accept or assu￿ responslblllty to any(￿& Dth*r than the charknbk company and the chortutle compony's members as o ￿¥, for our oudll W￿￿, IhL4 repo¢ or lor ihe oplnlon5 ¥Ye hwe formed. steven Peppw FCA1Senlor Statutory ￿dItOrI for and On b2haff of Xlng5wood Alotts LIM￿2￿, 5totutoryAudlior Chartered Accountants dlngs Cwrt Lakeslde Doncaster DN4 5riu U Decembw 20Z3 38 Company registration number: 02274925 Charity registration number: 700586 ## Barnsley Hospice Appeal (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2023 39 ## **Barnsley Hospice Appeal** ## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21
**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds||**Unrestricted**
**funds**
**£**
2,473,527
705,567
20,187
3,199,281
(1,018,699)
(3,263,448)
(4,282,147)
(1,082,866)
(1,082,866)
9,246,986
8,164,120
**Unrestricted**
**funds**
**£**
5,043,983
665,271
18,200
5,727,454
(798,864)
(2,395,060)
(3,193,924)
2,533,530
2,533,530|**Restricted**
**funds**
**£**
163,280
-
-
163,280
-
(81,400)
(81,400)
81,880
81,880

240,035
321,915
**Restricted**
**funds**
**£**
466,076
-
-
466,076
-
(226,041)
(226,041)
240,035
240,035|**Total**
**2023**
**£**
2,636,807
705,567
20,187
3,362,561
(1,018,699)
(3,344,848)
(4,363,547)
(1,000,986)
(1,000,986)
9,487,021
8,486,035
**Total**
**2022**
**£**
5,510,059
665,271
18,200
6,193,530
(798,864)
(2,621,101)
(3,419,965)
2,773,565
2,773,565| |---|---|---|---|---| |||||| |||||| 40 ## **Barnsley Hospice Appeal** ## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Note**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21|**Unrestricted**
**funds**
**£**
6,713,456
9,246,986|

|**Restricted**
**funds**
**£**
-
240,035|**Total**
**2022**
**£**
6,713,456
9,478,021| |---|---|---|---|---| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 21. 41 ## **Barnsley Hospice Appeal** ## **(Registration number: 02274925)** **Balance Sheet as at 31 March 2023** |**Note**
Fixed assets
Tangible assets
14
Investments
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
18
**Net current assets**
**Net assets**
**Funds of the charity:**
Restricted funds

Unrestricted funds
**Total funds**
21|**2023**
**£**
2,420,963
816,039
3,237,002
-
945,300
5,383,956
6,329,256
(1,080,223)
5,249,033
8,486,035
321,915
8,164,120
8.486,035||**2022**
**£**
2,429,868
879,541
3,309,409
-
1,476,850
5,500,329
6,977,179
(799,567)
6,177,612
9,487,021
240,035
9,246,986
9,487,021| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| The financial statements on pages 39 to 66 were approved by the trustees, and authorised for issue on 8 November 2023 and signed on their behalf by: ......................................... Mrs C Gibbard Chair of the Board ......................................... Martine Tune CEO/Chief Nurse 42 ## **Barnsley Hospice Appeal** ## **Statement of Cash Flows for the Year Ended 31 March 2023** |**Note**
Cash flows from operating activities
Net income
Adjustments to cash flows from non-cash items
Depreciation
14
Investment income
5
Loss on disposal of tangible fixed assets
Revaluation of investments


Working capital adjustments
Decrease in stocks
16
(Increase)/decrease in debtors
17

Increase/(decrease) in creditors
18
(Decrease)/increase in deferred income
18
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
14

Sale of tangible fixed assets
Net cash flows from investing activities
Net increase in cash and cash equivalents

Cash and cash equivalents at 1 April

Cash and cash equivalents at 31 March
|**2023**
**£**
(1,000,986)

112,259

(83,690)

0

63,503
(908,914)

0

531,550

49,197

231,458
(96,709)

83,690

(103,354)
0
(19,664)

(116,373)

5,500,329
5,383,956|**2022**
**£**
2,773,565
91,183
(7,602)
3,200
(10,598)
2,849,748
349
(1,049,888)
78,323
(559,384)
1,319,148
7,602
(8,558)
(3,200)
(4,156)
1,314,992
4,185,337
5,500,329| |---|---|---| |||
| All of the cash flows are derived from continuing operations during the above two periods. 43 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **1 Charity status** The charity is a private company, limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £100 towards the assets of the charity in the event of liquidation. The address of its registered office is: 104 - 106 Church Street Gawber Barnsley S75 2RL These financial statements were authorised for issue by the trustees on 8 November 2023. ## **2 Accounting policies** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP 2019 (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011. ## **Basis of preparation** Barnsley Hospice Appeal meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The most recent CQC inspection gave a rating of “Outstanding” which has given trustees confidence that issues highlighted in the previous inspection have now been resolved. ## **Income and endowments** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. 44 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case-by-case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. 45 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses. ## **Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **Tangible fixed assets** Individual fixed assets costing £1,000 or more are initially recorded at cost. ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **Asset class Depreciation method and rate** Equipment fixtures and fittings 25% reducing balance Motor vehicles 25% reducing balance Buildings over 50 years ## **Fixed asset investments** Fixed asset investments are share investments initially recognised at their transaction value and subsequently measured at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations throughout the year. ## **Stock** Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. 46 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Donated items held in the charity shops are not included in the financial statements until they are sold or distributed on the basis that it is considered impractical to measure the fair value of donated goods. ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are recognised at the amount expected to be received less future interest. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Trade creditors** Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at the amount expected to be received less future interest. ## **Borrowings** Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. 47 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Foreign exchange** Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date. The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to noncontrolling interests as appropriate). Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for: 1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above); 2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and 3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **Pensions and other post retirement obligations** The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to fund in respect of the year. The charity also contributes to the NHS defined benefit scheme for members of staff with NHS pension scheme membership. It is not possible to identify the charity’s share of assets in this scheme and therefore contributions are accounted for as if they were made to a defined contribution scheme. For defined contribution pension schemes and employees in the NHS pension scheme the amount charged to the Statement of Financial Activities in respect of pension costs and other retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet. 48 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Financial instruments** Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique. 49 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Critical accounting estimates and areas of judgement.** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions: The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Critical areas of judgement: Depreciation of hospice - the policy has been set to depreciate the property over 50 years by the trustees at the date the project builds were complete. By nature of the building, specifically designed for the needs of the Hospice, this period may exceed the requirement of the Hospice in its present form. The current trustees are satisfied with the basis of the estimation and its calculation. ## **Donated goods and services.** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the SORP 2019, general volunteer time is not recognised – refer to the Trustees’ Annual Report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **Lottery income** Lottery income is recognised in the period to which it relates. ## **Event income** Event income is recognised when the event has occurred. ## **Operating leases** Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term. 50 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **3 Income from donations and legacies** |Donations and legacies:
Donations from companies,
trusts and similar proceeds
Donations from individuals
Legacies
Donations from community
groups
Gift aid reclaimed
Grants, including capital grants:
Government grants
Grants from companies|**Unrestricted**
**funds**
**General**
**£**
-
184,562
358,043
251,375
35,061
1,629,046
15,439
2,473,527|**Restricted**
**funds**
**£**
-
-
-
15,000
-
148,280
-
163,280|**Total**
**2023**
**£**
-
184,562
358,043
266,375
35,061
1,777,926
15,439
2,636,807||**Total**
**2022**
**£**
-
425,209
2,715,558
205,403
54,182
2,074,257
35,450
5,510,059| |---|---|---|---|---|---| ## **4 Income from other trading activities** |Trading income;
Shop income from sale of donated goods and
services
Other trading income
Lotteries and competitions income|**Unrestricted**
**funds**
**Total**
**General**
**£**
**2023**
**£**
411,964
411,964
16,815
16,815
276,788
276,788
705,567
705,567|**Total**
**2022**
**£**
369,130
7,509
288,632
665,271| |---|---|---| 51 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **5 Investment income** |Interest receivable and similar income:
Interest receivable on bank deposits
Movement in investment funds
**6 Expenditure on raising funds**
Costs of generating donations and
legacies
Costs of trading activities|**Unrestricted**
**funds**
**Total**
**General**
**£**
**2023**
**£**

83,690
83,690
(63,503)
(63,503)
20,187
20,187
**Allocated**
**support**
**Total**
**Direct**
**costs**
**£**
**costs**
**£**
**2023**
**£**
317,696
240,954
558,650
267,158
192,891
460,049
584,854
433,845
1,018,699|**Total**
**2022**
**£**
7,602
10,598
18,200
**Total**
**2022**
**£**

505,389

293,475

798,864| |---|---|---| ## **7 Expenditure on charitable activities** |
Inpatient Care & core activities
Family
Day therapy unit
Therapies
Lymphoedema|**Activity**
**undertaken**
**directly**
**£**
1,782,661
91,879
3,267
91,901
-
1,969,708|**Activity**
**support**
**costs**
**£**
1,244,554
64,145
2,281
64,160
-
1,375,140|**Total**
**2023**
**£**
3,027,215
156,023
5,548
156,061
-
3,344,848||**Total**
**2022**
**£**
2,314,805
142,172
35,594
121,548
6,982
2,621,101| |---|---|---|---|---|---| ||||||| £3,263,448 (2022 - £2,395,060) of the above expenditure was attributable to unrestricted funds and £81,400 (2022 - £226,041) to restricted funds. 52 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **8 Analysis of governance and support costs** ## **Support costs allocated to raising funds** |**Basis of**
**allocation**
Costs of generating donations and legacies A
Costs of trading activities A
**Support costs allocated to charitable activities**
**Basis of**
**allocation**
In patient care core services
A
Family
A
Day Therapy Unit
A
Therapies
A
Lymphoedema
A|**Information Administration**
**technology**
**costs**
**£**
**£**
4,572 86,439
3,660
69,197
8,232
155,636
**Information Administration**
**technology**
**costs**
**£**
**£**
23,616
446,467
1,217
23,011
43
818
1,217
23,017
-
-
26,093
493,313|**Premises**
**costs**
**including**
**depreciation**
**£**
86,012
68,855
154,867
**Premises**
**costs**
**including**
**depreciation**
**£**
444,263
22,897
814
22,903
-
490,877||**Other**
**support**
**costs**
**£**
63,931
51,179
115,110
**Other**
**support**
**costs**
**£**
330,210
17,019
605
17,023
-
364,857|||**Total**
**2023**
**£**
240,954
192,891
433,845
**Total**
**2023**
**£**
1,244,556
64,144
2,280
64,160
-
1,375,140||**Total**
**2022**
**£**
154,047
92,428
246,475
**Total**
**2022**
**£**
688,074
41,079
10,270
41,079
-
780,502| |---|---|---|---|---|---|---|---|---|---| ||||||||||| ||||||||||| ||||||||||| 53 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Basis of allocation** Proportion of direct expenditure |**Governance**
**costs**
Audit fees
Audit of the financial statements
**9 Net incoming/outgoing resources**
Net incoming resources for the year include:
Operating leases - plant and machinery
Operating leases – land & buildings
Audit fees
Other non-audit services
Loss on disposal of tangible fixed assets
Depreciation of fixed assets|**Unrestricted**
**funds**
**General**
**£**
7,800
7,800||**Total**
**2023**
**£**
7,800
7,800
**2023**
**£**
4,868
15,000
7,800
3,925
0
112,259||**Total**
**2022**
**£**
7,450
7,450
**2022**
**£**
4,743
15,000
7,450
4,548
3,200
91,183| |---|---|---|---|---|---| ||||||| ||||||| ## **10 Trustees' remuneration and expenses** During the year the charity made the following transactions with trustees: Indemnity insurance was paid on behalf of the trustees of £1,009 for the year (2022 £1,009) No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 54 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **11 Staff costs** The aggregate payroll costs were as follows: |Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs|**2023**
**£**
2,838,054
281,506
244,233
129,872
3,493,665|**2022**
**£**
2,253,544
204,396
203,567
45,179
2,706,686| |---|---|---| The monthly average number of persons (including Hospice Executive Team) employed by the charity during the year |Direct and charitable
Fundraising services
Governance costs
Support services|**2023**
**No**
56
15
6
23
100|**2022**
**No**
62
13
4
15
92| |---|---|---| The monthly average number of persons (including Hospice Executive Team) employed by the charity during the year expressed as full time equivalents was as follows: |Direct and charitable
Fundraising services
Governance costs
Support services|**2023**
**No**
37
12
6
16
71|**2022**
**No**
41
11
4
13
69| |---|---|---| 24 (2022 - 17) of the above employees participated in the NHS Superannuation Scheme. 63 (2022 - 42) of the above employees participated in the Defined Contribution Pension Scheme. During the year, the charity made redundancy and/or termination payments which totalled £15,000 (2022 - £21,174). The number of employees whose emoluments fell within the following bands was: 55 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000|**2023**
**No**
1
2
4
2|**2022**
**No**
-
2
0
1| |---|---|---| The total employee benefits of the key management personnel of the charity were £352,358 (2022 - £290,128). The CEO and Chief Nurse, as the highest paid member of staff, received benefits totalling £121,142 (2022 -The Clinical Consultant as the highest paid member of staff received £93,701). ## **12 Auditors' remuneration** |Audit of the financial
statements
Other non-audit services
Total Auditors’ remunerations
|
|**2023**
**£**


7,800
3,925
11,725|**2022**
**£**
7,450
-| |---|---|---|---| ||||7,450| ## **13 Taxation** The charity is a registered charity and is therefore exempt from taxation. 56 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **14 Tangible fixed assets** |**14 Tangible fixed assets**||||||| |---|---|---|---|---|---|---| |Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022||**Land and**
**buildings**
**£**
3,322,752
-
3,322,752
983,172
63,848
1,047,020
2,275,732
2,339,580||**Furniture**
**and**
**equipment**
**£**
842,513
103,354
945,867
754,164
47,927
802,091
143,776
88,349|**Motor**
**vehicles**
**£**
60,103
-
60,103
58,164
484
58,648
1,455
1,939|**Total**
**£**
4,225,368
103,354
4,328,722
1,795,500
112,259
1,907,759
2,420,963
2,429,868| |||||||| |||||||| |||||||| |||||||| Included within the net book value of land and buildings is £29,000 (2022 £29,000) in respect of freehold land which is not depreciated. Land and buildings include the historical construction costs of the hospice buildings and its facilities at 104-106 Church Street Barnsley and represents the value of a hospice building constructed to a higher standard than that of an ordinary commercial building. 57 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **15 Fixed asset investments** |**15 Fixed asset investments**||||| |---|---|---|---|---| |Other investments
**Other investments**
Cost or Valuation
At 1 April 2022
Movement in investment funds
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022|||**2023**
**£**
816,039
**Listed**
**investments**
**£**
879,541
(63,502)
816,039
816,039
879,541|**2022**
**£**
879,541
**Total**
**£**
879,541
(63,502)
816,039
816,039
879,541| |||||| |||||| The market value of the listed investments at 31 March 2023 was £816,041 (2022 - £879,541). ## **Details of undertakings** Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows: |**Undertaking**|**Country of**
**incorporation**|**Holding**|**Proportion of voting**
**rights and shares held**|**Principal**
**activity**| |---|---|---|---|---| ||||**2023**
**2022**|| |**Subsidiary undertakings**||||| |Barnsley
Hospice Trading|UK|Ordinary|100%
100%|Dormant| |Limited||||| 58 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Subsidiaries** The company ceased trading at 31 March 2018 all trading activity was brought into the retail arm of the charity. Barnsley Hospice Trading Limited Company Number 07347654 Registered Officer 104 – 106 Church Street, Gawber, Barnsley, S75 2RL which holds 1 ordinary share of £1 It has been excluded from consolidation on the basis that it is (a) dormant and (b) immaterial. ## **16 Stock** |**16Stock**|||||||| |---|---|---|---|---|---|---|---| |Stocks
**17Debtors**
Trade debtors
Prepayments
VAT recoverable
Other debtors
**18 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income||||**2023**
**£**
-
**2023**
**£**
668,966
34,372
16,348
225,614
945,300
**2023**
**£**
78,934
74,330
20,703
82,360
823,895
1,080,222|||**2022**
**£**
-
**2022**
**£**
389,018
47,314
22,507
1,018,011
1,476,850
**2022**
**£**
80,945
60,273
20,322
45,590
592,437
799,567| ||||||||| ||||||||| 59 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |Deferred income at 1 April 2022
Resources deferred in the period
Amounts released in period
Deferred income at year end 31 March 2023||**2023**
**£**
592,437
1,790,080
(1,558,622)
823,895|**2022**
**£**
1,151,821
404,632
(964,016)
592,437| |---|---|---|---| ||||| Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. ## **19 Obligations under leases** ## **Operating lease commitments** Total future minimum lease payments under non-cancellable operating leases are as follows: |Land and buildings
Within one year
Between one and five years|**2023**
**£**
15,000
23,750
38,750|**2022**
**£**
15,000
38,750
53,750| |---|---|---| 60 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **20 Pension and other schemes** The company operates 2 pension schemes National Health Superannuation Scheme The hospice is an admitted body for the purposes of the National Health Service Superannuation Scheme and members of staff who are former NHS employees are able to continue membership of the Scheme during their employment at Barnsley Hospice. The assets of the scheme are held separately by the National Health Service Superannuation Scheme. Contributions to the scheme are charged to the Statement of Financial Activities so as to spread the cost of pensions over employees working lives. This pension scheme does not have a real pension fund but as a statutory scheme, benefits are fully guaranteed by the government. Contributions from both members and employers are paid to the exchequer, which meet the cost of increasing benefits each year by the rate of inflation. This extra cost is not met by contributions from the scheme members or employers. As a result of the nature of the pension scheme, there are no separately identifiable assets and liabilities which can be identified as relating to Barnsley Hospice therefore, the scheme has been accounted for as a defined contribution scheme. The pension cost charge for the year amounted to £146,986 (2022 £115,544). An amount of £20,705 (2022: £20,322) is included in creditors, being the outstanding contributions to the scheme at the balance sheet date. ## Corporate Pension Scheme The corporate pension scheme is operated by Royal London. Employee contributions are collected by Barnsley Hospice and with the employers contributions passed to Royal London. All of the assets of the scheme are held by Royal London. As a result there are no separately identifiable assets or liabilities which can be identified as relating to Barnsley Hospice. Therefore the scheme has been accounted for as a defined contribution scheme. The pension cost charge for the year amounted to £97,247 (2022: £88,023). An amount of £nil (2022: £Nil) is included in creditors, being the outstanding contributions to the scheme at the balance sheet date. 61 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **21 Funds** |**Balance at**
**1 April**
**Incoming**
**Resources**
**2022**
**resources expended**
**£**
**£**
**£**
**Unrestricted funds**
Unrestricted Funds
5,546,986 3,199,281 (3,482,147)
Organisational
support
2,200,000
- (800,000)
Income generation
250,000
-
-
Service development
600,000
-
-
Building and
maintenance
500,000
-
-
Information technology
150,000
3,700,000
(800,000)
**Total Unrestricted**
**funds**
9,246,986
3,199,281 (4,282,147)
**Restricted funds**
Restricted
240,035 163,280
(81,400)
**Total funds**
9,487,021 3,362,562 (4,363,547)|**Transfers**
**£**



-

-

-||
|**Balance**
**at 31**
**March**
**2023**
**£**
5,264,120
1,400,000
250,000
600,000
500,000
150,000
2,900,000
8,164,120
321,915
8,486,035| |---|---|---|---|---| ||||
|| 62 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |**Unrestricted funds**
Unrestricted Funds
Organisational support
Income generation
Service development
Building and maintenance
Information technology
**Total Unrestricted funds**
**Restricted funds**
Restricted
**Total funds**|**Balance at**
**1 April**
**2021**
**£**
6,713,456
-
-
-
-
-
-
6,713,456
-
6,713,456|**Incoming**
**resources**
**£**
5,727,454
-
-
-
-
-
-
5,727,454
466,076
6,193,530|**Resources**
**expended**
**£**
(3,193,924)
-
-
-
-
-
-
(3,193,924)
(226,041)
(3,419,965)|**Transfers**
**£**
(3,700,000)
2,200,000
250,000
600,000
500,000
150,000
3,700,000
-

-

-|**Balance**
**at 31**
**March**
**2022**
**£**
5,546,986
2,200,000
250,000
600,000
500,000
150,000
3,700,000
9,246,986
240,035
9,487,021| |---|---|---|---|---|---| 63 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## Designated Funds ## Organisational support This fund is to support the organisation with increased costs over the next three years as we build the infrastructure necessary to deliver an outstanding organisation. ## Income generation This fund is to develop income generation through new and existing income streams that are sustainable and resilient to economic and social challenges. This fund will be used over the next three years to support a new strategy for sustainable income streams. ## Service development This fund is to support the development and testing of new service delivery models. The fund will support the on-going developing, testing and planning of services. ## Building and maintenance This fund is designated for the purpose of maintaining and updating the existing hospice building and surroundings. ## Information Technology The charity has a number of IT systems and hardware that need replacing or upgrading to develop greater reliance, functionality and efficiency to support the services we deliver and the way in which we work, now and in the future. 64 ## **Barnsley Hospice Appeal** ## **22 Analysis of net assets between funds** ## **Unrestricted funds** |Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets||**General**
**£**
**Designated**
**£**
2,420,963
-
816,039
-
3,107,341
2,900,000
(1,080,223)

-
5,264,120

2,900,000
**Unrestricted funds**
**General**
**£**
**Designated**
**£**
2,429,868
-
879,541
-
3,037,144
3,700,000
(799,567)
-
5,546,986

3,700,000|||**Restricted**
**funds**
**£**
-
-
321,915
-
321,915|||**Total funds**
**2023**
**£**
2,420,963
816,039
6,329,256
(1,080,223)
8,486,035
**Total funds**
**2022**
2,429,868
879,541
6,977,179
(799,567)
9,487,021| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| Unrestricted funds are freely available for future use, restricted funds relate to donations and grants given with restrictions. ## **23 Analysis of net funds** |Cash at bank and in hand
Net cash
Cash at bank and in hand
Net cash|**At 1 April**
**2022**
**£**
5,500,329
5,500,329
**At 1 April**
**2021**
**£**
4,185,337
4,185,337|**Cash flow**
**£**
(116,373)|**At 31 March**
**2023**
**£**
5,383,956| |---|---|---|---| |||(116,373)|5,383,956| |||**Cash flow**
**£**
1,314,992|**At 31 March**
**2022**
**£**
5,500,329| |||1,314,992|5,500,329| 65 ## **Barnsley Hospice Appeal** Registered Address: 104 - 106 Church Street, Gawber, Barnsley, S75 2RL Registered Charity number:700586 Registered Charity name: Barnsley Hospice Appeal Other name used: Barnsley Hospice Company number:02274925 Company type: Company Limited by Guarantee 66 ende arnslb Hos Oplnlon W8 have 8udi18d thgfi'nan¢k81 $18lem8nl¥ o18arn¥K8y Ho¥pKeAppeal Ithe'chadlabb company'l foilhe yearended 31 March 2023whi¢h compri$e the Slalemenl of Financial Aclpiilies, the Balance Sheet. the Statement of Ca8h Flows, and notes lo the fingn¢181 slBl&m8nls, Including a summary of significant accounling polici85. Tha fi'nancial reporting framework Ih81 has been applied In their preparation is appllcabk lawand Untted Klngdorn Accounting Slandaids IUnlt8d Kingdom Gen8r811y Accepted Acccunling PraGlicei. in¢ludln9 Finan¢ial Roportlng standa￿ 1e2 The Finandal Reporiin9 Slandard 8pplica￿e In thè UK And Ropublic of Iroland,. In our oplnion th8 financial sl8iemenl#'. give a true and fair view of Ihe $taie of the ch8rf18ble comp8ny'8 8ffÈir9 8S 8131 M8rch 2023 and of its ineomiffj rèsourctj 8n application of ie$our¢e¥. irtcluding11$ income and exp8ndilure, for the yeaf then 8nded,' have been property preparad in accordance wlh Uniled Kingdorn Gerterally A¢¢èpled Accounting Practica, including Financial Roportln9 Standard 102'The Finandal Rèporting Standard applicable in tha UK and Republlc of lieland,: and ha¥8 b88n pr8par8d In accordance wllh the requlr8men18 of the Companle5 Act 2008. Bagls foroplnlon We condu¢l8d ouraudll in accordance with IntornBlional Standords un A￿llIng IUKI IISA• IUKII ènd Applicab￿ law. Oui ièsponsibillli88 undor those 8landard9 8ro furthor de$¢ribed in tho Auditors. re9pongibil￿￿6 for the audit gf the I￿nana81 &18lemenl8 $gdion of our report. We are IndependeDI Df the Ghaillabb ¢ornpany In accordance wllh the elhSGal rèquirem&nl$ Ihol are re18vani lo our audit Df th8 flnancial $1810m•nts In lh8 UK. Sncluding th• FRC'S Ethlcal Standafd, and wo hav& fulfill8d our Qlher éihic81 ie8ponslbllilie$ In occordance wllh Ih8$e r8quir8menl$. We bglwvg that the audit ovid8nc4 we have oblainea 1$ 8ulfic*nl ano gppiopil819 lo pro¥i(le a ba$1$ for our oplnlon. Conclusloni r01gtlng to golng concern In audtting th• ￿n￿n￿61 8Lqiem•n￿, w• h4ve tondud*d Ihll iTh• tru•i•ai'u*• 01lhO I￿￿9¢0￿¢•M ba811 Iniho prtrparaibn ol *•linino•l BiJ•d on Ihe work w• hav• p•rfom•d. w4 hAv4 not Id•nlifl•d any mo1•rt&l unc•rt&lnii•J r•lathlg to •v•nl¥ or ￿ndit￿nI th41, kndNhJUA1￿ or collactlvely, miy aryililgnlnr4n14ouoi￿ Iho Ghanwblewnp4nl4 4blWty to contlnuo •• 4 9olng ¢onc•m foro p•rl¢O o14t I••thts¥4vo monthi fr¢m when Ihg Ilnanclal Ilitqmqnli are athhllrli•d for liiu•. Our re8pon8itrdllthts and the r•¥pOnsI￿1￿￿1 oIthE tDJiièsiwllh r•*peeiio conB•m d•Bcnb•d in th• r•l•V•nl b•Biion* e4 Ihlb Mptrn. othqr Inlormrt The trUs￿eS are re5ponslble for the othv Informauon. Thè otrar ￿lOrMal￿ eomprtses the Infoimatkn Induded In th¢ Annual A4Ptrt, other tran thè flnandal statement5 •nd our Report of the Independent Audltors thereon. Our oplnbn the nmndal 5tatemwts do15 not mvv the other Intcmiauon ind, eKept to th4 ethnt oth9￿1￿8 wllouy stated In Dur report, we nct expresg any forffl ￿ a5surann ¢￿￿ul0￿ ther•w. In e¢nnectbn wych cur of the nnanoal statements, reswslblllty IS to read MÈ Informauon and, ￿ doing so, conslder wheiner the ther Inf0m￿tIon Is miierlolty InconsL5tentwlth the flnan£lal siatelrenisorour knwledgeobtained In the audfc oroiherwtse appears 10 bernaierlally mlS**ed. If we Ideniify 5Kh roèierial kncons&tenaes or appèreni materfal missiaiéments, we are requlred to detsrmlne whethv thls 914E5 r15e to J mèterlal m15Statemenl In the flnan¢iJl siaternenis the￿e1￿, 11, bjsed tsi ihe we have perfoTmed, bye conclude that there ￿ J matetlal mtsslalem￿l or this other Infomaikni, we are rEqulred to rewrt Ihal fad. We have nothlng to report In thls rtgèrd. Oplnlon•on oth•r m•tt•r• pr•Krfb•d by th• Comp•nl•* Att 2006 In our o￿nIOn, based ￿ the work undvtjken In the cwrse orthe auaii,, the Inlormatyon 9lv4n In the Reportol the Trustees forihe nnanthal yÈarforYéhth fheflnancwi $iatewts )re prep)re4 b ¢W$Ls￿Alwth the financial 8tements,' and the Repcrt orthe Trustees has b￿n prepared In ac¢tht•nct ￿th aFplcable legg1 requlTements. MDtt•M on whkh w• •M rtqulr•d to r•port by •xc•ptlon In the Ilght olthe knowledge and ￿￿erStandInG af the tharltabk compJnyand enwronmentc*f41ned In the course of t￿ we have not Identhled m4terfal mis*atements In thè Rewrt (I IheTN5tee5. We nothlw to ￿port In r•sp•¢t ¢r the foll￿1￿5 mjttvs where the Companles Aa 21N)6 iequlres us to report to If, In our oplnksn.. adequate accoundno iecords nav¢ been kwt or return5 ad￿uate for our audll have not toen receiv*J frrrtn ￿ancheS not hlSlW by us,. or the flnllnclal 5tèr•mtnts are nor In ag￿ement wllh the ètcountlng record5 and rturhs. ¢r certaln ￿15￿￿u￿ Df tru5te?5' remunerJlknn specllled by law are not made,. or we hove not teceivEd all the Informallon and ex￿anationS we requ1￿ for our Jud￿,. r thetN5tee5werenolenUlled to take afvant4ge small compJnle5exemplkn frtyn the requprern￿l to prepare 1 5tratEgk Rewrtor In prep4rfn9 the Reprrtof the Trusrees. 37 ditors to thB meM￿rn ol Respon¥lbllffaes of truthes A5eKpblned morefully In the 5￿t￿87t of Thstees, Re5pon4bllYe5. the tN5tees IW￿ a￿ 4Lwthe dI￿tt0￿ of the chorft4ble fart￿ purrN of company ￿wI are respwslble fiK the prewr#tyM ￿ Ihe flmandal state￿nts and foi b¥ng Sat￿ed Ihat tPEy 9lve a irue and fair view, and Icr 9Jch Internal control 15the tru*ees de1¢m￿e1$ necessary to eTrab￿ the preparotlon of flnanc141 srolements that are free from rnaterlal m15SEatement, wh*her due to fr)￿1 tyr error. In prepatlw theflnlnc￿l stot•m8ntythE trusteesare responsit4e foraSsts*ngth¢charl￿eCOrnP￿h*8ablltytO¢￿llnue asa oolng rwcem, ¢lsJo51ng, as applkoble, matttrs rdèied to goln9 concem and uslng thp golry concern basL%d8ctounung unlesSthetrLts￿eIther kntend tollquldite the eharltab company or th cease operaiions, or have M reallstlc alternatlve but tts do 50. Qur rwponilbMIEl•i tor th• audltof thA 1Snandal ltotements Oyr Objett￿e$ are to obtoln wsonable is5urince about whether the nnonclal stbtem*its 45 o whole are free frtym materf41 misthtement, Ythether oue to tral￿ or error, and 10 bsue a RepNt of the Independent Audyttsts th81 Intludes our opinion. ReasNable è55urnntr15 o hlgh level pf assurance, Dul IS not J guar)ntee that an audll CTr)ducted In accNdance wych I￿5 IUKI will alwoy5 dete£t a matert41 misst8ttment Wh￿ It e￿Sts. Mis*Jtements (an Jr15e frauo tr erriy and are consldered maledol Ir, IndI￿d￿allY or In the aggregate, uw tt¥ld wson8bty be expÈtted to InnuenTr the ￿r￿nIC￿eClSknrnS ¢1 users taken on the ba￿$ ofthese nnanual stat￿entS. Irrepul8rtLies, Includlno fr8ud, ère Insiancesof nonfOm￿￿nce wllh law5 and iegulltlons. We de￿9Th y¢cedureg In line wlth our re￿o￿ltI1￿*s, Outli 4bov¢ tts dÈteLt material missrètements In resped of Irrequladt1es, Indudlng Iraud, The spectrt prccedures f¢rthlS énygemeni and Ihe e*tenr 10 whlch Ihese are capable of dete￿n9 Irreoularvclts, Induding fraud15 aetjiled below.. Ewulry of rn•n•g•m•ni4roynd •cfv•l and pDt•N1￿I Ilugalbn #hd ino ir8Ud, Ewulry ol rnonaq•mani4no r•vl7w of fotsUDtr 8udll t*alin• 10 bJ•rtlify any ￿tIon¢•I ol non4ornpllAnc• wdh l•w4 and r•9￿￿1￿￿ Indudir¢ ruvla￿rn9 Iho lai861 Caie Qulllity Commii$ion nndln98 Performing audilwork overlhè riak 41 manoo•m6DI 0￿rride ol¢onlrols, In¢1￿11ng rnv*w ol nominal l¢dq¢r. loumil enlrfes and othtrr adluBlm•nts made In the prèp8rEllw ol the In8ncl•l si&i6m*nia foi appiopriei•n•i*, OValuaiin9 the bu•kno•1 r4lbn&l¢ OT any dgnincani troniaaion8 outs￿9 tho n¢rrng1 ¢¢urw of bu$lne$i and r¢¥lewlng ¥¢couniinq 8Jbmaiei for bws, Ex•mInI￿ Incomo ￿CognIt￿n Includlng18g•clw an¢ oiani•, R￿l￿Tr9 mlnule6 DIr￿•t￿gI dlhoie charged wlth govirnin¢•, B•EJw rf th• Inhlrnnt iknitatknns olon 4udlL I￿re 15 • rf5k th4¢ we wll notdetrft •1 IrwularfU¢S, In¢ludlng Ihw leadlng w a matwlol ff155tat*nent In thè flnandal siatemenLS or non-cthnp1￿fiCe wlih regu*Uon. Thls risk Intreases the more thit compllance a law or iegulouon 15 removed frcrn the events Irènsartlorts rdlected In the flnandal staiemenis, as we wlll be ￿$5 lIk￿Y lo become owafe ol Instan￿$ ol non-CLwnp114rKe. The rbkls also orejter regordlno IrreguiarfUe5 oc(urrlng to fraud rother than wrrx, as fr•ud Invc4v•$ Int•nuw•I iorgery, t￿￿$￿n, or mtsrepre5th1é110n. A further d¥sthpUon of aur respon51blllt*5 for the ILQIt af rhe nnonclbl *èiements Is locoied on the Flninclol Reporung CwnJl's wetstte il ww4.frc.org,uk1èudltoNrespon￿bII1C￿. Thls descripti￿ lo￿$ part of our Repc*t ol th4 In¢ep•nd•nt Al￿1t(Th. UM ofowr ￿Port This reptyt Is made sclely to the chartable company'5 Members, Js i body, In Jcc¢rdonco Chapt•r 3 cl Part 16 of the Ccmpèn*s Att 2{￿6. Our U4￿ work has been un¢ertakw so Ihit we mi9hl s&t• 10 the charltablo compJnl5 members those matters •re reqL4red to Sfète 10 thwn In On udnors, rewrt and for no oth¥ purpose, To the fulk* ertent permi￿ by law, we do Njt accept or assu￿ responslblllty to any(￿& Dth*r than the charknbk company and the chortutle compony's members as o ￿¥, for our oudll W￿￿, IhL4 repo¢ or lor ihe oplnlon5 ¥Ye hwe formed. steven Peppw FCA1Senlor Statutory ￿dItOrI for and On b2haff of Xlng5wood Alotts LIM￿2￿, 5totutoryAudlior Chartered Accountants dlngs Cwrt Lakeslde Doncaster DN4 5riu U Decembw 20Z3 38 Company registration number: 02274925 Charity registration number: 700586 ## Barnsley Hospice Appeal (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2023 39 ## **Barnsley Hospice Appeal** ## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21
**Note**
**Income and Endowments from:**
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Total expenditure
Net income
Net movement in funds||**Unrestricted**
**funds**
**£**
2,473,527
705,567
20,187
3,199,281
(1,018,699)
(3,263,448)
(4,282,147)
(1,082,866)
(1,082,866)
9,246,986
8,164,120
**Unrestricted**
**funds**
**£**
5,043,983
665,271
18,200
5,727,454
(798,864)
(2,395,060)
(3,193,924)
2,533,530
2,533,530|**Restricted**
**funds**
**£**
163,280
-
-
163,280
-
(81,400)
(81,400)
81,880
81,880

240,035
321,915
**Restricted**
**funds**
**£**
466,076
-
-
466,076
-
(226,041)
(226,041)
240,035
240,035|**Total**
**2023**
**£**
2,636,807
705,567
20,187
3,362,561
(1,018,699)
(3,344,848)
(4,363,547)
(1,000,986)
(1,000,986)
9,487,021
8,486,035
**Total**
**2022**
**£**
5,510,059
665,271
18,200
6,193,530
(798,864)
(2,621,101)
(3,419,965)
2,773,565
2,773,565| |---|---|---|---|---| |||||| |||||| 40 ## **Barnsley Hospice Appeal** ## **Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** |**Note**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
21|**Unrestricted**
**funds**
**£**
6,713,456
9,246,986|

|**Restricted**
**funds**
**£**
-
240,035|**Total**
**2022**
**£**
6,713,456
9,478,021| |---|---|---|---|---| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 21. 41 ## **Barnsley Hospice Appeal** ## **(Registration number: 02274925)** **Balance Sheet as at 31 March 2023** |**Note**
Fixed assets
Tangible assets
14
Investments
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
18
**Net current assets**
**Net assets**
**Funds of the charity:**
Restricted funds

Unrestricted funds
**Total funds**
21|**2023**
**£**
2,420,963
816,039
3,237,002
-
945,300
5,383,956
6,329,256
(1,080,223)
5,249,033
8,486,035
321,915
8,164,120
8.486,035||**2022**
**£**
2,429,868
879,541
3,309,409
-
1,476,850
5,500,329
6,977,179
(799,567)
6,177,612
9,487,021
240,035
9,246,986
9,487,021| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| ||||| The financial statements on pages 39 to 66 were approved by the trustees, and authorised for issue on 8 November 2023 and signed on their behalf by: ......................................... Mrs C Gibbard Chair of the Board ......................................... Martine Tune CEO/Chief Nurse 42 ## **Barnsley Hospice Appeal** ## **Statement of Cash Flows for the Year Ended 31 March 2023** |**Note**
Cash flows from operating activities
Net income
Adjustments to cash flows from non-cash items
Depreciation
14
Investment income
5
Loss on disposal of tangible fixed assets
Revaluation of investments


Working capital adjustments
Decrease in stocks
16
(Increase)/decrease in debtors
17

Increase/(decrease) in creditors
18
(Decrease)/increase in deferred income
18
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
5
Purchase of tangible fixed assets
14

Sale of tangible fixed assets
Net cash flows from investing activities
Net increase in cash and cash equivalents

Cash and cash equivalents at 1 April

Cash and cash equivalents at 31 March
|**2023**
**£**
(1,000,986)

112,259

(83,690)

0

63,503
(908,914)

0

531,550

49,197

231,458
(96,709)

83,690

(103,354)
0
(19,664)

(116,373)

5,500,329
5,383,956|**2022**
**£**
2,773,565
91,183
(7,602)
3,200
(10,598)
2,849,748
349
(1,049,888)
78,323
(559,384)
1,319,148
7,602
(8,558)
(3,200)
(4,156)
1,314,992
4,185,337
5,500,329| |---|---|---| |||
| All of the cash flows are derived from continuing operations during the above two periods. 43 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **1 Charity status** The charity is a private company, limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £100 towards the assets of the charity in the event of liquidation. The address of its registered office is: 104 - 106 Church Street Gawber Barnsley S75 2RL These financial statements were authorised for issue by the trustees on 8 November 2023. ## **2 Accounting policies** ## **Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP 2019 (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011. ## **Basis of preparation** Barnsley Hospice Appeal meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The most recent CQC inspection gave a rating of “Outstanding” which has given trustees confidence that issues highlighted in the previous inspection have now been resolved. ## **Income and endowments** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. 44 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Legacy gifts are recognised on a case-by-case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. 45 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ## **Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses. ## **Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **Tangible fixed assets** Individual fixed assets costing £1,000 or more are initially recorded at cost. ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: **Asset class Depreciation method and rate** Equipment fixtures and fittings 25% reducing balance Motor vehicles 25% reducing balance Buildings over 50 years ## **Fixed asset investments** Fixed asset investments are share investments initially recognised at their transaction value and subsequently measured at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations throughout the year. ## **Stock** Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. 46 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** Donated items held in the charity shops are not included in the financial statements until they are sold or distributed on the basis that it is considered impractical to measure the fair value of donated goods. ## **Trade debtors** Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are recognised at the amount expected to be received less future interest. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Trade creditors** Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at the amount expected to be received less future interest. ## **Borrowings** Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. 47 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Foreign exchange** Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date. The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to noncontrolling interests as appropriate). Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for: 1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above); 2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and 3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **Pensions and other post retirement obligations** The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to fund in respect of the year. The charity also contributes to the NHS defined benefit scheme for members of staff with NHS pension scheme membership. It is not possible to identify the charity’s share of assets in this scheme and therefore contributions are accounted for as if they were made to a defined contribution scheme. For defined contribution pension schemes and employees in the NHS pension scheme the amount charged to the Statement of Financial Activities in respect of pension costs and other retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet. 48 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Financial instruments** Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires. The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique. 49 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Critical accounting estimates and areas of judgement.** Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions: The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Critical areas of judgement: Depreciation of hospice - the policy has been set to depreciate the property over 50 years by the trustees at the date the project builds were complete. By nature of the building, specifically designed for the needs of the Hospice, this period may exceed the requirement of the Hospice in its present form. The current trustees are satisfied with the basis of the estimation and its calculation. ## **Donated goods and services.** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the SORP 2019, general volunteer time is not recognised – refer to the Trustees’ Annual Report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **Lottery income** Lottery income is recognised in the period to which it relates. ## **Event income** Event income is recognised when the event has occurred. ## **Operating leases** Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term. 50 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **3 Income from donations and legacies** |Donations and legacies:
Donations from companies,
trusts and similar proceeds
Donations from individuals
Legacies
Donations from community
groups
Gift aid reclaimed
Grants, including capital grants:
Government grants
Grants from companies|**Unrestricted**
**funds**
**General**
**£**
-
184,562
358,043
251,375
35,061
1,629,046
15,439
2,473,527|**Restricted**
**funds**
**£**
-
-
-
15,000
-
148,280
-
163,280|**Total**
**2023**
**£**
-
184,562
358,043
266,375
35,061
1,777,926
15,439
2,636,807||**Total**
**2022**
**£**
-
425,209
2,715,558
205,403
54,182
2,074,257
35,450
5,510,059| |---|---|---|---|---|---| ## **4 Income from other trading activities** |Trading income;
Shop income from sale of donated goods and
services
Other trading income
Lotteries and competitions income|**Unrestricted**
**funds**
**Total**
**General**
**£**
**2023**
**£**
411,964
411,964
16,815
16,815
276,788
276,788
705,567
705,567|**Total**
**2022**
**£**
369,130
7,509
288,632
665,271| |---|---|---| 51 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **5 Investment income** |Interest receivable and similar income:
Interest receivable on bank deposits
Movement in investment funds
**6 Expenditure on raising funds**
Costs of generating donations and
legacies
Costs of trading activities|**Unrestricted**
**funds**
**Total**
**General**
**£**
**2023**
**£**

83,690
83,690
(63,503)
(63,503)
20,187
20,187
**Allocated**
**support**
**Total**
**Direct**
**costs**
**£**
**costs**
**£**
**2023**
**£**
317,696
240,954
558,650
267,158
192,891
460,049
584,854
433,845
1,018,699|**Total**
**2022**
**£**
7,602
10,598
18,200
**Total**
**2022**
**£**

505,389

293,475

798,864| |---|---|---| ## **7 Expenditure on charitable activities** |
Inpatient Care & core activities
Family
Day therapy unit
Therapies
Lymphoedema|**Activity**
**undertaken**
**directly**
**£**
1,782,661
91,879
3,267
91,901
-
1,969,708|**Activity**
**support**
**costs**
**£**
1,244,554
64,145
2,281
64,160
-
1,375,140|**Total**
**2023**
**£**
3,027,215
156,023
5,548
156,061
-
3,344,848||**Total**
**2022**
**£**
2,314,805
142,172
35,594
121,548
6,982
2,621,101| |---|---|---|---|---|---| ||||||| £3,263,448 (2022 - £2,395,060) of the above expenditure was attributable to unrestricted funds and £81,400 (2022 - £226,041) to restricted funds. 52 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **8 Analysis of governance and support costs** ## **Support costs allocated to raising funds** |**Basis of**
**allocation**
Costs of generating donations and legacies A
Costs of trading activities A
**Support costs allocated to charitable activities**
**Basis of**
**allocation**
In patient care core services
A
Family
A
Day Therapy Unit
A
Therapies
A
Lymphoedema
A|**Information Administration**
**technology**
**costs**
**£**
**£**
4,572 86,439
3,660
69,197
8,232
155,636
**Information Administration**
**technology**
**costs**
**£**
**£**
23,616
446,467
1,217
23,011
43
818
1,217
23,017
-
-
26,093
493,313|**Premises**
**costs**
**including**
**depreciation**
**£**
86,012
68,855
154,867
**Premises**
**costs**
**including**
**depreciation**
**£**
444,263
22,897
814
22,903
-
490,877||**Other**
**support**
**costs**
**£**
63,931
51,179
115,110
**Other**
**support**
**costs**
**£**
330,210
17,019
605
17,023
-
364,857|||**Total**
**2023**
**£**
240,954
192,891
433,845
**Total**
**2023**
**£**
1,244,556
64,144
2,280
64,160
-
1,375,140||**Total**
**2022**
**£**
154,047
92,428
246,475
**Total**
**2022**
**£**
688,074
41,079
10,270
41,079
-
780,502| |---|---|---|---|---|---|---|---|---|---| ||||||||||| ||||||||||| ||||||||||| 53 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Basis of allocation** Proportion of direct expenditure |**Governance**
**costs**
Audit fees
Audit of the financial statements
**9 Net incoming/outgoing resources**
Net incoming resources for the year include:
Operating leases - plant and machinery
Operating leases – land & buildings
Audit fees
Other non-audit services
Loss on disposal of tangible fixed assets
Depreciation of fixed assets|**Unrestricted**
**funds**
**General**
**£**
7,800
7,800||**Total**
**2023**
**£**
7,800
7,800
**2023**
**£**
4,868
15,000
7,800
3,925
0
112,259||**Total**
**2022**
**£**
7,450
7,450
**2022**
**£**
4,743
15,000
7,450
4,548
3,200
91,183| |---|---|---|---|---|---| ||||||| ||||||| ## **10 Trustees' remuneration and expenses** During the year the charity made the following transactions with trustees: Indemnity insurance was paid on behalf of the trustees of £1,009 for the year (2022 £1,009) No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 54 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **11 Staff costs** The aggregate payroll costs were as follows: |Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs|**2023**
**£**
2,838,054
281,506
244,233
129,872
3,493,665|**2022**
**£**
2,253,544
204,396
203,567
45,179
2,706,686| |---|---|---| The monthly average number of persons (including Hospice Executive Team) employed by the charity during the year |Direct and charitable
Fundraising services
Governance costs
Support services|**2023**
**No**
56
15
6
23
100|**2022**
**No**
62
13
4
15
92| |---|---|---| The monthly average number of persons (including Hospice Executive Team) employed by the charity during the year expressed as full time equivalents was as follows: |Direct and charitable
Fundraising services
Governance costs
Support services|**2023**
**No**
37
12
6
16
71|**2022**
**No**
41
11
4
13
69| |---|---|---| 24 (2022 - 17) of the above employees participated in the NHS Superannuation Scheme. 63 (2022 - 42) of the above employees participated in the Defined Contribution Pension Scheme. During the year, the charity made redundancy and/or termination payments which totalled £15,000 (2022 - £21,174). The number of employees whose emoluments fell within the following bands was: 55 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£90,001 - £100,000|**2023**
**No**
1
2
4
2|**2022**
**No**
-
2
0
1| |---|---|---| The total employee benefits of the key management personnel of the charity were £352,358 (2022 - £290,128). The CEO and Chief Nurse, as the highest paid member of staff, received benefits totalling £121,142 (2022 -The Clinical Consultant as the highest paid member of staff received £93,701). ## **12 Auditors' remuneration** |Audit of the financial
statements
Other non-audit services
Total Auditors’ remunerations
|
|**2023**
**£**


7,800
3,925
11,725|**2022**
**£**
7,450
-| |---|---|---|---| ||||7,450| ## **13 Taxation** The charity is a registered charity and is therefore exempt from taxation. 56 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **14 Tangible fixed assets** |**14 Tangible fixed assets**||||||| |---|---|---|---|---|---|---| |Cost
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022||**Land and**
**buildings**
**£**
3,322,752
-
3,322,752
983,172
63,848
1,047,020
2,275,732
2,339,580||**Furniture**
**and**
**equipment**
**£**
842,513
103,354
945,867
754,164
47,927
802,091
143,776
88,349|**Motor**
**vehicles**
**£**
60,103
-
60,103
58,164
484
58,648
1,455
1,939|**Total**
**£**
4,225,368
103,354
4,328,722
1,795,500
112,259
1,907,759
2,420,963
2,429,868| |||||||| |||||||| |||||||| |||||||| Included within the net book value of land and buildings is £29,000 (2022 £29,000) in respect of freehold land which is not depreciated. Land and buildings include the historical construction costs of the hospice buildings and its facilities at 104-106 Church Street Barnsley and represents the value of a hospice building constructed to a higher standard than that of an ordinary commercial building. 57 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **15 Fixed asset investments** |**15 Fixed asset investments**||||| |---|---|---|---|---| |Other investments
**Other investments**
Cost or Valuation
At 1 April 2022
Movement in investment funds
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022|||**2023**
**£**
816,039
**Listed**
**investments**
**£**
879,541
(63,502)
816,039
816,039
879,541|**2022**
**£**
879,541
**Total**
**£**
879,541
(63,502)
816,039
816,039
879,541| |||||| |||||| The market value of the listed investments at 31 March 2023 was £816,041 (2022 - £879,541). ## **Details of undertakings** Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows: |**Undertaking**|**Country of**
**incorporation**|**Holding**|**Proportion of voting**
**rights and shares held**|**Principal**
**activity**| |---|---|---|---|---| ||||**2023**
**2022**|| |**Subsidiary undertakings**||||| |Barnsley
Hospice Trading|UK|Ordinary|100%
100%|Dormant| |Limited||||| 58 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **Subsidiaries** The company ceased trading at 31 March 2018 all trading activity was brought into the retail arm of the charity. Barnsley Hospice Trading Limited Company Number 07347654 Registered Officer 104 – 106 Church Street, Gawber, Barnsley, S75 2RL which holds 1 ordinary share of £1 It has been excluded from consolidation on the basis that it is (a) dormant and (b) immaterial. ## **16 Stock** |**16Stock**|||||||| |---|---|---|---|---|---|---|---| |Stocks
**17Debtors**
Trade debtors
Prepayments
VAT recoverable
Other debtors
**18 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income||||**2023**
**£**
-
**2023**
**£**
668,966
34,372
16,348
225,614
945,300
**2023**
**£**
78,934
74,330
20,703
82,360
823,895
1,080,222|||**2022**
**£**
-
**2022**
**£**
389,018
47,314
22,507
1,018,011
1,476,850
**2022**
**£**
80,945
60,273
20,322
45,590
592,437
799,567| ||||||||| ||||||||| 59 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |Deferred income at 1 April 2022
Resources deferred in the period
Amounts released in period
Deferred income at year end 31 March 2023||**2023**
**£**
592,437
1,790,080
(1,558,622)
823,895|**2022**
**£**
1,151,821
404,632
(964,016)
592,437| |---|---|---|---| ||||| Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement. ## **19 Obligations under leases** ## **Operating lease commitments** Total future minimum lease payments under non-cancellable operating leases are as follows: |Land and buildings
Within one year
Between one and five years|**2023**
**£**
15,000
23,750
38,750|**2022**
**£**
15,000
38,750
53,750| |---|---|---| 60 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **20 Pension and other schemes** The company operates 2 pension schemes National Health Superannuation Scheme The hospice is an admitted body for the purposes of the National Health Service Superannuation Scheme and members of staff who are former NHS employees are able to continue membership of the Scheme during their employment at Barnsley Hospice. The assets of the scheme are held separately by the National Health Service Superannuation Scheme. Contributions to the scheme are charged to the Statement of Financial Activities so as to spread the cost of pensions over employees working lives. This pension scheme does not have a real pension fund but as a statutory scheme, benefits are fully guaranteed by the government. Contributions from both members and employers are paid to the exchequer, which meet the cost of increasing benefits each year by the rate of inflation. This extra cost is not met by contributions from the scheme members or employers. As a result of the nature of the pension scheme, there are no separately identifiable assets and liabilities which can be identified as relating to Barnsley Hospice therefore, the scheme has been accounted for as a defined contribution scheme. The pension cost charge for the year amounted to £146,986 (2022 £115,544). An amount of £20,705 (2022: £20,322) is included in creditors, being the outstanding contributions to the scheme at the balance sheet date. ## Corporate Pension Scheme The corporate pension scheme is operated by Royal London. Employee contributions are collected by Barnsley Hospice and with the employers contributions passed to Royal London. All of the assets of the scheme are held by Royal London. As a result there are no separately identifiable assets or liabilities which can be identified as relating to Barnsley Hospice. Therefore the scheme has been accounted for as a defined contribution scheme. The pension cost charge for the year amounted to £97,247 (2022: £88,023). An amount of £nil (2022: £Nil) is included in creditors, being the outstanding contributions to the scheme at the balance sheet date. 61 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## **21 Funds** |**Balance at**
**1 April**
**Incoming**
**Resources**
**2022**
**resources expended**
**£**
**£**
**£**
**Unrestricted funds**
Unrestricted Funds
5,546,986 3,199,281 (3,482,147)
Organisational
support
2,200,000
- (800,000)
Income generation
250,000
-
-
Service development
600,000
-
-
Building and
maintenance
500,000
-
-
Information technology
150,000
3,700,000
(800,000)
**Total Unrestricted**
**funds**
9,246,986
3,199,281 (4,282,147)
**Restricted funds**
Restricted
240,035 163,280
(81,400)
**Total funds**
9,487,021 3,362,562 (4,363,547)|**Transfers**
**£**



-

-

-||
|**Balance**
**at 31**
**March**
**2023**
**£**
5,264,120
1,400,000
250,000
600,000
500,000
150,000
2,900,000
8,164,120
321,915
8,486,035| |---|---|---|---|---| ||||
|| 62 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** |**Unrestricted funds**
Unrestricted Funds
Organisational support
Income generation
Service development
Building and maintenance
Information technology
**Total Unrestricted funds**
**Restricted funds**
Restricted
**Total funds**|**Balance at**
**1 April**
**2021**
**£**
6,713,456
-
-
-
-
-
-
6,713,456
-
6,713,456|**Incoming**
**resources**
**£**
5,727,454
-
-
-
-
-
-
5,727,454
466,076
6,193,530|**Resources**
**expended**
**£**
(3,193,924)
-
-
-
-
-
-
(3,193,924)
(226,041)
(3,419,965)|**Transfers**
**£**
(3,700,000)
2,200,000
250,000
600,000
500,000
150,000
3,700,000
-

-

-|**Balance**
**at 31**
**March**
**2022**
**£**
5,546,986
2,200,000
250,000
600,000
500,000
150,000
3,700,000
9,246,986
240,035
9,487,021| |---|---|---|---|---|---| 63 ## **Barnsley Hospice Appeal** ## **Notes to the Financial Statements for the Year Ended 31 March 2023** ## Designated Funds ## Organisational support This fund is to support the organisation with increased costs over the next three years as we build the infrastructure necessary to deliver an outstanding organisation. ## Income generation This fund is to develop income generation through new and existing income streams that are sustainable and resilient to economic and social challenges. This fund will be used over the next three years to support a new strategy for sustainable income streams. ## Service development This fund is to support the development and testing of new service delivery models. The fund will support the on-going developing, testing and planning of services. ## Building and maintenance This fund is designated for the purpose of maintaining and updating the existing hospice building and surroundings. ## Information Technology The charity has a number of IT systems and hardware that need replacing or upgrading to develop greater reliance, functionality and efficiency to support the services we deliver and the way in which we work, now and in the future. 64 ## **Barnsley Hospice Appeal** ## **22 Analysis of net assets between funds** ## **Unrestricted funds** |Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets||**General**
**£**
**Designated**
**£**
2,420,963
-
816,039
-
3,107,341
2,900,000
(1,080,223)

-
5,264,120

2,900,000
**Unrestricted funds**
**General**
**£**
**Designated**
**£**
2,429,868
-
879,541
-
3,037,144
3,700,000
(799,567)
-
5,546,986

3,700,000|||**Restricted**
**funds**
**£**
-
-
321,915
-
321,915|||**Total funds**
**2023**
**£**
2,420,963
816,039
6,329,256
(1,080,223)
8,486,035
**Total funds**
**2022**
2,429,868
879,541
6,977,179
(799,567)
9,487,021| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| Unrestricted funds are freely available for future use, restricted funds relate to donations and grants given with restrictions. ## **23 Analysis of net funds** |Cash at bank and in hand
Net cash
Cash at bank and in hand
Net cash|**At 1 April**
**2022**
**£**
5,500,329
5,500,329
**At 1 April**
**2021**
**£**
4,185,337
4,185,337|**Cash flow**
**£**
(116,373)|**At 31 March**
**2023**
**£**
5,383,956| |---|---|---|---| |||(116,373)|5,383,956| |||**Cash flow**
**£**
1,314,992|**At 31 March**
**2022**
**£**
5,500,329| |||1,314,992|5,500,329| 65 ## **Barnsley Hospice Appeal** Registered Address: 104 - 106 Church Street, Gawber, Barnsley, S75 2RL Registered Charity number:700586 Registered Charity name: Barnsley Hospice Appeal Other name used: Barnsley Hospice Company number:02274925 Company type: Company Limited by Guarantee 66