2021-03-31-accounts - Halton Haven Hospice

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Contents						Page
Reference and Administrative Details
Trustees' Annual Report (including		Directors'	Report and	Strategic Report)
Independent	Auditors' Report
Consolidated	Statement of Financial	Activities	(including	Income and Expenditure	Account)	14
Comparative	Consolidated Statement of Financial Activities					15
Balance Sheets						16
Consolidated	Statement ofCash Flows					17
Notes to the	Financial Statements					18

Incorporat	ed in England and	Wales on 21stJune 1989
Company	number	2397402
Charity number		702654
Trustees		WJ CParlane
		CM McKenzie (resigned 21.12.20)
		C P Hallam
		J Hunt
		M Frodsham	(resigned		27.07.21)
		BRoberts
		A MacKenzie
		A Fife
		H Kirsh (resigned		12.07.21)
		M Carberry (appointed			30.09.20)
		0 Ryan (appointed		30.09.2020- resigned 31.01.2021)
Secretary		W J CParlane
Chief Executive		VCulleton
Registered	office	Barnfield Avenue
		Murdishaw
		Run corn
		Cheshire
		WA7 6EP
Statutory	Auditor	Mitchell Charlesworth			LLP
		Glebe Business Park
		Lunts Heath Road
		Widnes
		Cheshire
		WAB SSQ
Banker		Lloyds Bank pic
		Fountain Square
		Hanley
		Stoke On Trent
		Staffordshire
		ST11LE

W J CParlane	M Carberry (appointed 30September 2020)	M Carberry (appointed 30September 2020)
C P Ha liam	C M McKenzie (resigned 21/12/2020)
J Hunt	H Kirsh (appointed 27/11/2019 —resigned	12/07/2021)
3Roberts	M Frodsha m (resigned 27/07/2021)
A Fife	D Ryan (appointed 30/09/2020- resigned	31/01/2021)

		Unrestricted	Restricted	Total	Total
	Notes	Funds	Funds	2021	2020
			E	6	E
Income from:
Donations and legacies	2	366,351	334,366	700,717	368,176
Charitable activities	3	1,446,336		1,446,336	1,426,212
Other trading activities	4	502,951		502,951	645,327
Investments	5	53		53	372
Other					238
Total income		2,315,691	334,366	2,650,057	2,440,325
Expenditure on:
Raising funds	6	377,595		377,595	405,518
Charitable activities	7	1,584,458	363,158	1,947,616	1,891,285
Totalexpenditure		1,962,053	363,158	2,325,211	2,296,803
Net income/(expenditure)	10	353,638	(28,792)	324,846	143,522
Reconciliation offunds:
Total funds brought forward		1,145,126	68,645	1,213,771	1,070,249
Total funds carried forward		1,498,764	39,853	1,538,617	1,213,771

Comparative in	formation for th	e year ended 31	st March 202	0
			Unrestricted	Restricted	Total	Total
		Notes	Funds 6	Funds E	2020f	2019 E
Income from:
Donations and legacies			324,762	43,414	368,176	324,289
Charitable activities			1,426,212		1,426,212	1,389,163
Other trading activities			645,327		645,327	610,541
Investments			372		372	57
Other			238		238	2,184
Totalincome			2,396,911	43414	2440 325	2326 234
Expenditure on:
Raising funds		6	405,518		405,518	386,485
Charitable activities		7	1,889,016	2,269	1,891,285	2,007,198
Total expenditure			2,294,534	2,269	2,296,803	2,393,683
Net income/(expenditure)		10	102,377	41,145	143,522	(67,449)
Reconciliation offunds:
Total funds brought	forward		1,042,749	27,500	1,070,249	1,137,698
Total funds carried	forward		1,145,126	68,645	1,213,771	1,070,249

		Notes		2021		2020
			Group	Charity	Group	Charity
			6	6	6
Fixed assets
Tangible assets		15	931,653	931,653	1,002,518	1,002,518
Investments		16		1		1
			931,653	931,654	1,002,518	1,002,519
Current assets
Stocks		17	9,194	9,194	6,694	6,694
Debtors		18	197,324	301,962	313,918	368,040
Cash at bank	and in hand		576,315	564,427	210,992	198,879
			782,833	875,583	531,604	573,613
Creditors
Amounts falling due within one year		19	(173,001)	(171,751)	(316,601)	(316,318)
Net current	assets		609,832	703,832	215,003	257,295
Total assets	less current liabilities		1,541,485	1,635,486	1,217,521	1,259,814
Creditors
Amounts falling due after more than one
year		20	(2,868)	(2,868)	(3,750)	(3,750)
Net assets			1,538,617	1,632,618	1,213,771	1,256,064
Funds
Unrestricted	funds
General funds		23	1,498,764	1,592,765	1,145,126	1,187,419
Restricted funds		23	39,853	39,853	68,645	68,645
Totalfunds		24	1,538,617	1,632,618	1,213,771	1,256,064

		Notes		2021		2020
Cash flow from operating	activities	26		328,723		(25,027)
Cash flow from investing	activities
Payments to acquire tangible fixed assets			(9,175)		(42,308)
Interest received			53		372
Net cash flow from investing activities				(9,122)		(41,936)
Cash flow from financing	activities
Repayment offinance lease obligations			(2,316)		(6,411)
Interest paid			(1,962)		(2,148)
New bank loan			50,000
Net cash flow from financing activities				45,722		(8,559)
Net (decrease)/increase	in cash and cash
equivalents				365,323		(75,522)
Cash and cash equivalent	at 1stApril 2020			210,992		286,514
Cash and cash equivalents	at 31st March 2021	27		576,315		210,992
Cash and cash equivalents	consists of:
Cash at bank and in hand				576,315		210,992

Income from charitable activities			Total	Total
	Unrestricted	Restricted	2021	2020
	6	6	8	g
Fee income	1,446,336		1,446,336	1,426,212

Income from	other trading activities
				Total	Total
		Unrestricted	Restricted 6	2021f	2020 6
Shop income		92,846		92,846	278,449
Staff and visitor meals		5,299		5,299	8,386
Fundraising	and events	336,424		336,424	294,094
Sponsorship	and social lotteries	47,235		47,235	51,940
Dog care and walking		21,147		21,147	12,458
		502,951		502,951	645,327

Inco	me from	investments
					Total	Total
			Unrestricted	Restricted	2021	2020
			6	6	6
Bank	interest	receivable	53		53	372

Analysis ofexpenditure	Analysis ofexpenditure	2021	2020
		Totalf	Total 6
Fundraising and publicity
Membership schemes and social lotteries		730	4,257
Staging fundraising	events	17,217	20,513
Other fundraising	costs	14,985	16,612
Staff costs		82,338	61,612
		115,270	102,994
Shop costs
Rent and utilities		46,013	63,891
Motor expenses		11,430	13,042
Other office costs		12,019	16,048
Staff costs		112,547	144,792
		182,009	237,773
Trading subsidiary	costs
Rent and utilities		21,971	27,128
Motor expenses		4,264	1,632
Other costs		8,616	14,646
Staff costs		45,465	21,345
		80,316	64,751
Total expenditure	on raising funds	377,595	405,518

Analysis ofexpendi	ture	on charitable	activities
						2021	2020
						6	6
Staff costs						1,465,485	1,337,222
Otherleases						1,103	10,664
Rates and water						9,000	8,521
Light and heat						41,950	40,163
Repairs and maintenance						56,895	21,369
Insurance						30,714	29,168
Motor and travelling						4,743	10,514
Other office costs						23,246	38,710
Canteen and cleaning						16,726	13,993
Bereavement services						1,565	5,477
Remuneration ofsenior		doctors					(23,088)
Food and medicines						20,343	38,615
Other professional	fees					55,161	15,072
Telephone						2,608	2,730
Depreciation						2,230	2,229
Bad and doubtful debts						(101,398)
						1,630,371	1,551,359
Support costs (see	note 8)					317,245	339,926
						1,947,616	1,891,285
6363,158 of the above		costs were	attributable	to restricted	funds	(2020 f2,269) and 61,584,458 (2020
61,889,016)ofthe	above	costs were	attributable	to unrestricted	funds.
Allocation ofsupport costs						2021	2020
						6	6
Governance (see note 9)						20,249	5,659
Staff costs						167,836	156,363
Other professional	fees					14,050	43,575
Other office costs						31,870	48,261
Bank charges						3,468	4,997
Interest payable						1,962	2,148
Depreciation						77,810	78,923
						317,245	339,926

Governance costs		2021f	2020 f
Audit and accountancy fees		20,249	5,659
Net income/(expenditure)	for the year	Total	Total
This is stated after charging/(crediting):		2021f	2020 f
Audit fees		6,426	4,750
Depreciation oftangible	fixed assets	80,040	81,152
Operating lease rentals
Land and buildings		46,684	48,951
Other		716	716

Staff costs			Total	Total
Group staff costs and	employee	benefits were as follows:	2021 f	2020f
Wages and salaries			1,680,528	1,553,168
Social security costs			128,380	116,914
Defined contribution	pension costs		64,763	51,252
			1,873,671	1,721,334

			2021	2020
			Number	Number
Nursing	and	support	42	42
Fundraising			12	10
Management		and administration	11	11
				63

	The number of employees who received t than 660,000per annum were as follows:	otal employee	benefit	s (excluding emplo	yer pension co	sts) of more
					2021	2020
					Number	Number
	660,001 - 670,000
14.	Interest payable and similar expenses				2021	2020
					6	6
	Lease interest				1,962	2,148
15.	Tangible fixed assets
		Freehold	land	Fixtures and	Motor
	Group and charity	and buildings		fittings	vehicles	Total
			6	6	6	6
	Cost or valuation
	At 1st April 2020	1,454,344		270,691	51,555	1,776,590
	Additions			9,175		9,175
	Disposals			(1,990)		(1,990)
	At 31st March 2021	1,454,344		277,876	51,555	1,783,775
	Depreciation
	At 1stApril 2020	526,558		206,174	41,340	774,072
	Charge forthe year	50,400		21,600	8,040	80,040
	Released on disposals			(1,990)		(1,990)
	At 31stMarch 2021	576,958		225,784	49,380	852,122
	Net book value
	At 31st March 2021	877,386		52,092	2,175	931,653
	At 31st March 2020	927,786		64,517	10,215	1,002,518

within the Consolidated S	tatement of Financial Activities are as follo	ws:— 6
Turnover		21,147
Operating expenses		(80,316)
Other operating income		7,461
Operating loss for the period		(51,708)
Balance Sheet represented	by:
Current assets		11,888
Creditors due within one	year	(105,888)
		(94,000)

17.	Stocks						Group	Charity	Group	Charity
							2021	2021	2020	2020
							E	E	6	E
	Finished goods and goods for					resale	9,194	9,194	6,694	6,694
18.	Debtors						Group	Charity	Group	Charity
							2021	2021	2020	2020
							6	6	6	E
	Trade debtors						2,094	2,094	20,541	20,541
	Prepayments			and accrued income			172,853	172,853	168,574	154,974
	Other debtors						22,377	22,377	124,803	124,803
	Amounts	owed by subsidiary				undertaking		104,638		67,722
							197,324	301,962	313,918	368,040
19.	Creditors:	Amounts falling due within one year					Group	Charity	Group	Charity
							2021	2021	2020	2020
							6	6	6	6
	Bankloan						50,000	50,000
	Obligations		under finance leases				2,316	2,316	3,750	3,750
	Trade creditors						34,839	34,839	234,823	234,823
	Other tax	and		social security			35,631	34,897	28,742	28,523
	Accruals and		deferred		income		21,983	21,598	27,734	27,670
	Other creditors						28,232	28,101	21,552	21,552
							173,001	171,751	316,601	316,318
										26 I P a ge

20.	Creditors: Amounts falling due after more	Creditors: Amounts falling due after more	Creditors: Amounts falling due after more	Group	Charity	Group	Charity
	than one year			2021	2021	2020	2020
						E	E
	Obligations under	finance leases		2,868	2,868	3,750	3,750
21.	Finance lease commitments					2021	2020
						E	f.
	Future minimum	lease repayments	due under finance leases are as follows:
	Amounts repayable:
	In one year or less on demand					2,316	3,750
	Between two and	five years				2,868	3,750
						5,184	7,500

	Total future	m	inimum l	ease payments under non-can	cellable opera	ting leases are	as follows:
						2021	2020
					Land &		Land &
					buildings E	Other	buildings E	Otherf
	Not later than		one year		33,600		12,000
	Later than one and not			later than five years	112,800		48,000
	Later than five years				57,600		48,000
					204,000		108,000
23.	Fund reconciliation
	Unrestricted	funds			Balance			Balance
					01/04/20 f	Income E	Expenditure	31/03/21 E
	Group				1,145,126	2,315,691	(1,962,053)	1,498,764
	Charity				1,187,419	2,287,083	(1,881,737)	1,592,765
	Comparative	information		in respect ofthe preceding	period is as follows:
					Balance			Balance
					01/04/19	Income	Expenditure	31/03/20
					F.	E		E
	Group				1,042,749	2,396,911	(2,294,534)	1,145,126
	Charity				1,042,749	2,374,453	(2,229,783)	1,187,419

Fund reconciliation	(continued)
Restricted funds			Balance			Balance
			01/04/20	Income	Expenditure	31/03/21
Group and Charity			E	E	E	E
Ultrasound scanner			20,000		(20,000)
Crash payment for repairs			7,500	22,000	(29,500)
Men's shed			1,700		(80)	1,620
Community cafe			3,912		(676)	3,236
Merseyf low			9,000		(1,350)	7,650
Hospice car			12,999		(2,700)	10,299
Ultrasound machine			5,000		(874)	4,126
New entrance doors			4,972		(878)	4,094
New boundary fence			2,601		(459)	2,142
Order of Fleur de Lys			961		(961)
NHSE Emergency Covid support		funding		303,195	(303,195)
Steve Morgan Foundation				9,171	(2,485)	6,686
			68,645	334,366	(363,158)	39,853
Comparative information	in respect ofthe preceding		period is as follows:
			Balance			Balance
			01/04/19	Income	Expenditure	31/03/20
Group and Charity				E	E	E
Ultrasound scanner			20,000			20,000
Crash payment for conservatory			7,500			7,500
Men's shed				2,000	(300)	1,700
Community cafe				4,505	(593)	3,912
Merseyf low				9,000		9,000
Hospice car				12,999		12,999
Ultrasound machine				5,000		5,000
New entrance doors				5,850	(878)	4,972
New boundary fence				3,060	(459)	2,601
Order of Fleur de Lys				1,000	(39)	961
			27,500	43,414	(2,269)	68,645

The Stev	e Morgan Foundation provided funding fo	r the purch	ase of new laptops to	assist with home	working.
Analysis	ofnet assets between funds		Unrestricted	Restricted
			Funds	Funds	Total
Fund balances at 31st March 2021are represented		by:	6	6	6
Group
Tangible	fixed assets		898,342	33,311	931,653
Net current assets			603,290	6,542	609,832
Creditors	due after more than one year		(2,868)		(2,868)
			1,498,764	39,853	1,538,617
Charity
Tangible	fixed assets		898,342	33,311	931,653
Investments			1		1
Net current assets			697,290	6,542	703,832
Creditors	due after more than one year		(2,868)		(2,868)
			1,592,765	39,853	1,632,618

								Unrestricted	Restricted	Restricted
								Funds		Funds		Total
								6		6		6
Group
Tangible fixed assets								976,333		26,185	1,002,518
Net current assets								172,543		42,460	215,003
Creditors due after more			than	one year				(3,750)				(3,750)
								1,145,126		68,645	1,213,771
Charity
Tangible fixed assets								976,333		26,185	1,002,518
Investments								1				1
Net current assets								214,835		42,460	257,295
Creditors due after more			than	one year				(3,750)				(3,750)
								1,187,419		68,645	1,256,064
Company limited by		guarantee
The company is limited			by guarantee		and	does not have a share		capital. In the	event	ofthe company		being
wound up the members			are committed		to	contributing	an amount	not exceeding 65 each.
Reconciliation ofnet		income/(expenditure)				to net cash
flow from operating		activities
								2021				2020
								6				6
Net income/(expenditure)			for	the year				324,846			143,522
Interest receivable								(53)				(372)
Interest payable								1,962				2,148
Depreciation								80,040			81,152
(Increase) in stocks								(2,500)				(1,079)
Decrease/(increase)	in debtors							116,594			(250,279)
(Decrease)/increase	in creditors							(192,166)				(119)
Net cash flow from operating				activities				328,723			(25,027)

Analysis of	changes	in net debt
			At 1		At 31
			April 2020f	Cash flows f	March 2021 f
Bankloans				(50,000)	(50,000)
Obligations	under finance leases		(7,500)	2,316	(5,184))
			(7,500)	(47,684)	(55,184)
Cash at bank and in		hand	210,992	365,323	576,315
			203,492	317,639	521,131