**Charity registration number 702654**
**Company registration number 02397402 (England and Wales)**
## **HALTON HAVEN HOSPICE**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
## **HALTON HAVEN HOSPICE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|W J C Parlane||
|---|---|---|
||C M McKenzie|(Appointed 30 November|
|||2022)|
||C P Hallam||
||R A Bamber|(Appointed 30 November|
|||2022)|
||E Guy|(Appointed 30 November|
|||2022)|
||J McGowan|(Appointed 30 November|
|||2022)|
|**Secretary**|W J C Parlane||
|**Charity number**|702654||
|**Company number**|02397402||
|**Registered office**|Barnfield Avenue||
||Murdishaw||
||Runcorn||
||Cheshire||
||WA7 6EP||
|**Auditor**|Mitchell Charlesworth (Audit) Limited||
||Glebe Business Park||
||Lunts Heath Road||
||Widnes||
||Cheshire||
||WA8 5SQ||
|**Bankers**|Lloyds Bank plc||
||Fountain Square||
||Hanley||
||Stoke On Trent||
||Staffordshire||
||ST1 1LE||
## **HALTON HAVEN HOSPICE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Independent auditor's report|7 - 10|
|Statement of financial activities|11|
|Balance sheet|12|
|Statement of cash flows|13|
|Notes to the financial statements|14 - 28|
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
The trustees present their annual report and financial statements for the year ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
## **Objectives and activities**
The objective of the charity is to provide palliative care for patients who are suffering from life limiting illnesses including cancer, heart failure, respiratory and neurological disorders.
The philosophy of care employed to achieve the charity's objective is centred on the needs of the individual and incorporates physical, psychological, spiritual, emotional, and social needs. Patients and their families are consulted on all aspects of their care. The service is offered to individuals free of charge, regardless of colour, creed, or social standing.
There have been no changes to the objectives of the charity, however, policies are regularly reviewed, at least annually and updated and new policies introduced as and when appropriate.
The trustees have have considered the Charity Commission's guidance on public benefit and, in particular, the guidance on the relief of those in need by reason of ill-health. The trustees believe this charity provides a public benefit because the objective of the charity is to provide palliative care for patients who are suffering from life limiting illnesses including cancer, heart failure, respiratory and neurological disorders.
## **Achievements and performance**
- The number of IPU admissions was 105
- The number of Day Hospice attendances was 586
- The number of Complementary Therapy attendances was 427
- The number of people receiving care under the Family Support Service was 157
- The in-patient unit currently has 12 beds contracted to Halton CCG/ICB
The Day Hospice provides support to people in the community with palliative care needs. It normally operates four days a week and offers access to complementary therapies on an appointment basis.
The Hospice also offered a Family Support Service. Pre-pandemic saw this service provide support to in excess of 500 individuals each year, however, due to the ongoing effects of the pandemic and the recruitment of a new bereavement counsellor toward the end of the year, the number of people receiving care under this service during this period was 157.
The trustees are pleased to note the uptake of the Complementary Therapy programme, offered to patients and their families, with 427 participants.
The trustees are very conscious of the many additional hours that are given by members of staff to ensure the wellbeing of the patients. Their willingness to cover sickness or unavoidable absence is a major factor in ensuring that patient care is of the highest quality and is very much appreciated and acknowledged. The charity is endorsed by the gratitude expressed to both day-care and in-patient staff on numerous occasions and is supported by the 100% satisfaction response to the Patient and Family survey.
The shortage of Consultants in Palliative Care is being felt across the sector and the hospice therefore is unable to have an inhouse Consultant. Therefore, SCUK provide the hospice with robust support from eminently qualified Consultants from a virtual on-line platform 24 hours a day, 7 days a week. Since the hospice adopted this method other hospices and NHS organisations across the UK have adopted this model for Consultant cover.
- 1 -
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
The trustees would also like to express their gratitude to the numerous volunteers for their time and enthusiasm without which we could not offer the special kind of caring that our patients and families require. The volunteers also provide a significant benefit to the hospice in terms of the cost saving compared to hiring staff into the roles they cover.
We are very grateful for the generous support that the Hospice receives from the local community and local businesses. The support is vital and much more appreciated given the increased cost of living expenses that impact households and the Hospice alike.
The small trading subsidiary established in 2019 continued to present a challenge due to a variety of reasons, notably the impact that the Covid pandemic presented. However, the Board of Trustees believed that this was a viable prospect for the future beyond the pandemic disruption. The Trustees and the Management team have closely monitored the progress of this enterprise and due to unsustainable losses, the decision was taken to cease trading in December 2022 with final transactions being concluded in February 2023.
## **Financial review**
The deficit for the charity for the year amounted to £386,965 (2022 deficit £45,283).
The principal sources of funding are detailed within the notes to the accounts. Total income has reduced to £2,093,938 due to a decrease in trading activities. Statutory funding was administered by NHS Clinical Commissioning Group (NHS Halton CCG/ ICB).
Total expenditure decreased to £2,314,570 however the Trustees acknowledge that the age and condition of the buildings will remain an ongoing concern and these costs are likely to increase. There are plans to convert some of the buildings to Day Care specialist centres for respiratory rehab which will provide better access to treatment for Halton based referrals and reduce the strain on other NHS establishments in the region.
Details of the charity’s unrestricted reserves are shown in the notes to the financial statements and amount to £1,162,652. Most of this balance represents the value of the land and buildings and £827,362 is held in cash.
The charity’s reserve policy is to build up an unrestricted reserve sufficient to enable the charity’s activities to be continued for a period of twelve months should regular funding become unobtainable. The organisation continues to seek new funding sources to continue its work.
## **Remuneration of key management personnel**
It is the policy of Halton Haven Hospice to pay the staff workforce in accordance with statutory requirements and in line with similar organisations.
The trustees actively review the major strategic, business and operational risks that the charity faces on a regular basis and acknowledge that the key risks relate to the uncertainty of donations, fundraising and grants. These are monitored closely to mitigate the impact these may have.
- 2 -
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Plans for future periods**
The three key priorities for improvement in 2023/24 are as follows:
## **Priority 1 – Development of Visitor Accommodation**
Over the coming year the Hospice will be looking to develop visitor accommodation within the current Hospice grounds.
This is a project which will provide patient’s visitors a place to stay, particularly in circumstances where they wish to be close to their loved one during their final days / hours. Over the years of the Hospice’s existence families have always stayed at the Hospice at these times, although the Hospice’s ability to accommodate larger groups has been limited.
The plan is for an extension to be built, which can house two apartments that will be utilised by families while their loved one is at the Hospice.
These spaces will allow for families to be able to take time out, have their own private area and yet still be nearby, rather than constantly be within the clinical area or at home with the prospect of having to rush to the Hospice at short notice.
We understand that families want to be with their loved one, but they also need to take breaks and get some sleep for their own health and wellbeing, and it is with these new apartments that we hope to provide a comfortable area for this.
The idea is to be able to bring some peace of mind to both patients and families that the Hospice can accommodate them both during difficult times and hopefully take some of the stress out of the overall Hospice experience.
Funding has been secured particularly for this project and a project manager nominated. Work on the project will progress throughout this coming year and it is hoped will be finished by the end of March 2024.
## **Priority 2 – Pilot of a Palliative Rehabilitation Programme**
During 2023 – 2024 the Hospice will be looking to pilot a Palliative Rehabilitation Programme for patients with palliative dysfunctional/respiratory disease living in Halton.
The Pilot will be run by two senior qualified physiotherapists at Halton Haven Hospice with previous rehabilitation experience.
Initially, patients who are diagnosed with palliative dysfunctional/ respiratory disease can be referred to this Pilot Programme on completion of the 8-week Breathlessness Management Programme at Halton Haven Hospice.
Patients would have initial subjective and objective assessments;
- The subjective assessment is used to clarify current mobility, expectations/ perceived benefit and whether they would be motivated and available to participate in a Palliative Rehabilitation (PR) Class, committing to a 6-week programme, once weekly. There would be questions about past medical history, including cardiac history, to ensure a safe PR experience. Quality of life (QOL) questionnaires would also complete pre and post programme. Individual patient GOAL setting is also commenced at this juncture and reviewed during the programme.
- The objective assessment would look to determine physical status and ability, and whether the patient demonstrates exercise de-saturation, and/or functional dyspnoea. A six-minute walk test (6MWT)/Functional walk test would be used to assess distance and de-saturation. A significant level of de-saturation may be referred for formal Ambulatory Oxygen Assessment. Any patients presenting with abnormalities during the objective assessment will be discussed with the referrer/GP before deciding to proceed further.
The pilot programme will operate in a clinic setting, in an area where there is sufficient space to perform a 10-metre walk and will consist of a 6-week programme of once weekly, 1-hour sessions, at the designated Halton Haven venue site.
An individually tailored exercise programme would be prescribed for each patient and progressed/altered depending on outcomes. Patients would also receive an individual Home Exercise Programme. Education on Breath control and pacing would be utilised during the classes.
- 3 -
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
The overall aim is to empower patients to be expert in self-management of their disease, to prevent hospital admissions and to improve their QOL.
End Assessments would be completed following the 6-week programme, including QOL questionnaires and Patient Satisfaction Comments.
Any patient goal setting would also be reviewed and evaluated as a percentage achievement.
Patients would receive a certificate of completion at the end assessment to improve patient commitment and sense of achievement. This can also add to a positive experience for the patient.
All patients who complete the 6-week PR programme would be strongly advised to continue with their self-management of their respiratory disease and to commit to lifestyle changes in order to maintain the benefits achieved during the 6-week PR programme. This can help in slowing down disease progression by reducing the number of infective exacerbations and reduce the potential for hospital admissions.
Relevant clinicians would be updated of the patients performance and outcomes during PR.
The pilot programme would subsequently be evaluated, and discussions had to assess whether to/how to roll it out further, in a way that can benefit more patients through widening the scope of referrals to, for example, GPs. McMillan nurses. Respiratory team, Halton Haven Day Hospice and Halton Haven Inpatient Unit.
## **Priority 3 – Introduction of a Health Support Worker Programme**
During the coming year Halton Haven Hospice will be looking to introduce a Health Support Worker (HSW) Programme, which will facilitate the opportunity to upskill Health Care Assistants (HCA) currently in post. Health Support Workers have a slightly different role to HCAs and are able to take on more variety and responsibility, which can make the role more interesting and rewarding.
Healthcare Support Workers would always work under the supervision of a healthcare professional. At the Hospice this would be a Registered Nurse (RN) and the HSWs would support RNs in their day-to-day work with patients.
It is envisaged that the HSW would be a key role at the Hospice, which would allow for more flexibility in the staffing of shifts on the In-Patient Unit. The Hospice would utilise a Patient Dependency Tool to help determine the number of Nurses, HSWs and HCAs any particular shift would require.
Halton Haven Hospice, like Hospices in general, finds recruiting Nurses to be difficult for a variety of reasons and being able to have HSWs to call on to help cover shifts and support Nurses in a safe way, would help the Hospice in avoiding many situations where Nurses are asked to cover extra shifts. This in turn would help in avoiding staff sickness and staff burnout.
Other benefits could include:
- An increased pool of workers available to support nursing care at the Hospice
- Avoidance of agency costs
- Create more opportunities for local people to work at the Hospice
- Development opportunities for existing HCAs who want to have an enhanced role at the Hospice
- It could enhance staff retention
- Working to help in the sustainability of Hospice services
Ultimately it is Patient safety that is at the forefront of the Hospice’s thinking, and we believe that implementing such a programme would provide added assurance in respect to this.
- 4 -
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Structure, governance and management**
The company is governed by its Memorandum and Articles of Association.
The company is limited by guarantee, whereby every member of the company undertakes to contribute to the assets of the company in the event of winding up, an amount not exceeding five pounds.
## **Trustees**
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
W J C Parlane C M McKenzie (Appointed 30 November 2022) C P Hallam Mr B Roberts (Resigned 4 October 2022) R A Bamber (Appointed 30 November 2022) E Guy (Appointed 30 November 2022) J McGowan (Appointed 30 November 2022) Mr A G Fife (Resigned 4 October 2022)
## **Appointment of Trustees**
The trustees who have served during the year are set out above. The trustees are appointed by the members of the company and one third of the trustees retire by rotation each year and may offer themselves for re-election in accordance with the Articles of Association.
## **Organisation**
The Council of Management (Board of Trustees), who meet bi-monthly, administers the charity. As trustees they have overall responsibility for the operational activities and for strategic leadership and direction of the charity.
During the year the day to day operations were overseen by the Chief Executive Officer/Registered Manager, Medical Director, Director of Care and Operational Services and Finance Director, who together make up the Executive Team.
- 5 -
## **HALTON HAVEN HOSPICE**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Statement of trustees' responsibilities**
The trustees, who are also the directors of Halton Haven Hospice for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Auditor**
Mitchell Charlesworth (Audit) Limited were appointed as auditor to the company and a resolution proposing that they be reappointed will be put at a General Meeting.
## **Disclosure of information to auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The trustees' report was approved by the Board of Trustees.
W J C Parlane **Trustee**
13 November 2023
- 6 -
## **HALTON HAVEN HOSPICE**
## **INDEPENDENT AUDITOR'S REPORT**
## **TO THE MEMBERS OF HALTON HAVEN HOSPICE**
## **Opinion**
We have audited the financial statements of Halton Haven Hospice (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and
- the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
- 7 -
## **HALTON HAVEN HOSPICE**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF HALTON HAVEN HOSPICE**
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
- 8 -
## **HALTON HAVEN HOSPICE**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF HALTON HAVEN HOSPICE**
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
- the nature of the industry and sector, control environment and business performance;
- the charity's own assessment of the risks that irregularities may occur either as a result of fraud or error;
- the results of our enquiries of management and members of the Board of Trustees of their own identification and assessment of the risks of irregularities;
- any matters we identified having obtained and reviewed the charity’s documentation of their policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and
- the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:
(i) The presentation of the charity's Statement of Financial Activities, (ii) the charity's accounting policy for revenue recognition, (iii) the overstatement of salary and other costs and (iv) the understatement and cut off in relation to liabilities and costs. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charities' issued by the joint SORP making body.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty. These included the registration with the Care Quality Commission, Safeguarding and Data Protection Regulations.
- 9 -
## **HALTON HAVEN HOSPICE**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF HALTON HAVEN HOSPICE**
## **Audit response to risks identified**
As a result of performing the above, we identified the presentation of the charity's Statement of Financial Activities, revenue recognition, overstatement of wages and other costs, and understatement and cut off of other costs as the key audit matters related to the potential risk of fraud.
In addition to the above, our procedures to respond to risks identified included the following:
- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the financial statements;
- enquiring of management and members of the Board of Trustees concerning actual and potential litigation and claims;
- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
- reading minutes of meetings of those charged with governance and reviewing correspondence with relevant authorities where matters identified were significant;
- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
**Philip Griffiths (Senior Statutory Auditor) for and on behalf of Mitchell Charlesworth (Audit) Limited** ......................... **Accountants Statutory Auditor** Glebe Business Park Lunts Heath Road Widnes Cheshire WA8 5SQ
- 10 -
## **HALTON HAVEN HOSPICE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Unrestricted**
**funds**
**2023**
**Notes**
**£**
**Income and endowments from:**
Donations and legacies
**3**
246,017
Charitable activities
**4**
1,489,584
Other trading activities
**5**
363,322
Investments
**6**
1,887
Other
**7**
977
**Total income**
2,101,787
**Expenditure on:**
Raising funds
**8**
170,553
Charitable activities
**9**
2,123,836
Material other
expenditure
-
**Total expenditure**
2,294,389
Net gains/(losses) on
investments
**13**
(166,333)
**Net expenditure for the year/**
**Net movement in funds**
(358,935)
Fund balances at 1 April 2022
1,539,913
**Fund balances at 31 March**
**2023**
1,180,978|**Restricted**
**funds**
**2023**
**£**
-
-
-
-
-
-
-
21,704
-
21,704
-
(21,704)
47,422
25,718|**Total**
**Unrestricted**
**funds**
**2023**
**2022**
**£**
**£**
246,017
189,888
1,489,584
1,557,467
363,322
387,445
1,887
66
977
-
2,101,787
2,134,866
170,553
255,731
2,145,540
1,931,984
-
3
2,316,093
2,187,718
(166,333)
-
(380,639)
(52,852)
1,587,335
1,592,765
1,206,696
1,539,913|**Restricted**
**funds**
**2022**
**£**
479,433
-
-
-
-
479,433
-
471,864
-
471,864
-
7,569
39,853
47,422|**Total**
**2022**
**£**
669,321
1,557,467
387,445
66
-
2,614,299
255,731
2,403,848
3
2,659,582
-
(45,283)
1,632,618
1,587,335|
|---|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 11 -
## **HALTON HAVEN HOSPICE**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**15**
Investments
**16**
**Current assets**
Stocks
**17**
Debtors
**18**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**20**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after more**
**than one year**
**22**
**Net assets**
**Income funds**
Restricted funds
**24**
Unrestricted funds - general|**2023**
**£**
11,076
79,034
827,362
917,472
(329,600)|**£**
645,272
-
645,272
587,872
1,233,144
(26,448)
1,206,696
25,718
1,180,978
1,206,696|**2022**
**£**
11,076
603,844
501,256
1,116,176
(118,426)|**£**
623,814
1
623,815
997,750
1,621,565
(34,230)
1,587,335
47,422
1,539,913
1,587,335|
|---|---|---|---|---|
The financial statements were approved by the Trustees on 13 November 2023
C P Hallam **Trustee**
## **Company registration number 02397402**
- 12 -
## **HALTON HAVEN HOSPICE**
## **STATEMENT OF CASH FLOWS**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Notes**
**Cash flows from operating activities**
Cash generated from/(absorbed by) operations
**30**
**Investing activities**
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed assets
Investment income received
**Net cash used in investing activities**
**Financing activities**
Repayment of bank loans
Payment of obligations under finance leases
**Net cash used in financing activities**
**Net increase/(decrease) in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2023**
**£**
(74,300)
-
1,887
(9,510)
-|**£**
408,029
(72,413)
(9,510)
326,106
501,256
827,362|**2022**
**£**
(20,929)
1,990
66
(4,657)
(5,184)|**£**
(34,457)
(18,873)
(9,841)
(63,171)
564,427
501,256|
|---|---|---|---|---|
- 13 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **Charity information**
Halton Haven Hospice is a private company limited by guarantee incorporated in England and Wales. The registered office is Barnfield Avenue, Murdishaw, Runcorn, Cheshire, WA7 6EP.
## **1.1 Accounting convention**
The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.
The charity derives part of its income from the funding it receives from the NHS Halton CCG for the provision of palliative care. The CCG reviews annually the number of beds that they are prepared to fund. Any shortfall needs to be funded from the Hospice's other resources. These include grants, donations and fundraising and cannot be forecast accurately.
The trustees continue to pursue options for building the reserves of the Hospice and of increasing the income from fundraising.
The accounts have been prepared on a going concern basis on the assumption that the existing financial resources will continue to support the charity. The accounts do not include any adjustments that would result from a failure to receive this continuing support or to achieve the forecast income levels.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 14 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
**(Continued)**
Grants receivable are accounted for on an accruals basis.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
General liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to expenditure.
Costs are allocated between raising funds, direct charitable and other expenditure according to the nature of the costs. Where items involve more than one category, they are apportioned as appropriate.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 4% Straight line Fixtures and fittings 15% & 33.3% Straight line Motor vehicles 25% Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
- 15 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.10 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.11 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
- 16 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.12 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.13 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Unrestricted**
**funds**
**funds**
**general**
**general**
**2023**
**2022**
**£**
**£**
Donations and gifts
158,408
57,291
Legacies receivable
88,068
73,819
Grants receivable
(459)
58,778
246,017
189,888|**Restricted**
**funds**
**2022**
**£**
-
-
479,433
479,433|**Total**
**2022**
**£**
57,291
73,819
538,211|
|---|---|---|
|||669,321|
## **4 Charitable activities**
|Fees
Reclaims and reimbursements|**Total**
**2023**
**£**
1,474,088
15,496
1,489,584|**Total**
**2022**
**£**
1,546,889
10,578|
|---|---|---|
|||1,557,467|
- 17 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **5 Other trading activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**general**|**general**|
||**2023**|**2022**|
||**£**|**£**|
|Shop income|25,366|70,082|
|Staff and visitor meals|2,691|4,460|
|Fundraising events|141,867|251,457|
|Sponsorship and social lotteries|82,792|52,386|
|Appeals income|33,079|3,967|
|Other fundraising income|77,527|5,093|
|Other trading activities|363,322|387,445|
|**6**|**Investments**|||
|---|---|---|---|
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**general**|**general**|
|||**2023**|**2022**|
|||**£**|**£**|
||Interest receivable|1,887|66|
|**7**|**Other**|||
|||**Unrestricted**|**Total**|
|||**funds**||
|||**general**||
|||**2023**|**2022**|
|||**£**|**£**|
||Other income|977|-|
- 18 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**8**|**Raising funds**
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**general**
**general**
**2023**
**2022**
**£**
**£**
Fundraising and publicity
Seeking donations, grants and legacies
13,547
26,809
Staging fundraising events
43,341
22,656
Appeals expenditure
2,642
-
Other fundraising costs
9,364
1,591
Staff costs
86,623
78,804
Fundraising and publicity
155,517
129,860
Shop costs
Rent and utilities
261
23,532
Motor expenses
-
5,448
Other shop costs
4,128
15,653
Staff costs
10,647
81,238
Shop costs
15,036
125,871
170,553
255,731|**Raising funds**
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**general**
**general**
**2023**
**2022**
**£**
**£**
Fundraising and publicity
Seeking donations, grants and legacies
13,547
26,809
Staging fundraising events
43,341
22,656
Appeals expenditure
2,642
-
Other fundraising costs
9,364
1,591
Staff costs
86,623
78,804
Fundraising and publicity
155,517
129,860
Shop costs
Rent and utilities
261
23,532
Motor expenses
-
5,448
Other shop costs
4,128
15,653
Staff costs
10,647
81,238
Shop costs
15,036
125,871
170,553
255,731|
|---|---|---|
|||129,860|
|||23,532
5,448
15,653
81,238|
|||125,871|
|||255,731|
- 19 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **9 Charitable activities**
|Staff costs
Other leases
Rates and water
Light and heat
Repairs and maintenance
Insurance
Motor and travelling
Other direct costs
Canteen and cleaning
Bereavement services expenditure
Agency and medical cover
Telephone
Share of support costs (see note 10)
Share of governance costs (see note 10)
**Analysis by fund**
Unrestricted funds - general
Restricted funds|**Total**
**2023**
**£**
1,403,145
10,012
10,260
45,951
32,183
35,208
2,173
45,438
46,678
-
63,875
6,170
1,701,093
422,759
21,688
2,145,540
2,123,836
21,704
2,145,540|**Total**
**2022**
**£**
1,478,673
8,507
9,035
28,566
78,634
33,423
4,360
34,720
31,406
1,149
54,876
2,283|
|---|---|---|
|||1,765,632
620,351
17,865|
|||2,403,848|
|||1,931,984
471,864|
|||2,403,848|
- 20 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **10 Support costs**
|**Support costs**
**Governance**
**costs**
**£**
**£**
Staff costs
248,918
-
Depreciation
52,842
-
Advertising
101
-
Information technology
72,606
-
Legal and professional
26,533
-
Other office costs
9,024
-
Bank charges
6,899
-
Interest payable
1,523
-
Other support costs
4,313
-
Audit fees
-
12,528
Accountancy
-
9,160
422,759
21,688
Analysed between
Charitable activities
422,759
21,688|**2023 Support costs**
**Governance**
**costs**
**£**
**£**
**£**
248,918
190,681
-
52,842
326,779
-
101
275
-
72,606
58,199
-
26,533
16,546
-
9,024
16,906
-
6,899
5,105
-
1,523
2,058
-
4,313
3,802
-
12,528
-
10,500
9,160
-
7,365
444,447
620,351
17,865
444,447
620,351
17,865|**2022**
**Basis of allocation**
**£**
190,681
All attributable to the one
326,779
activity.
275
58,199
16,546
16,906
5,105
2,058
3,802
10,500
Governance
7,365
Governance
638,216
638,216|
|---|---|---|
- 21 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **11 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The total amount of employee benefits received by key management personnel is £xxx,xxx (2022 - £140,784).
The charity considers its key management personnel to comprise of the Chief Executive Officer, the Director of Finance and the Director of Care and Operations.
## **12 Employees**
|The average monthly number employees during the year, calculated on the basis of full time equivalents, was as|The average monthly number employees during the year, calculated on the basis of full time equivalents, was as|The average monthly number employees during the year, calculated on the basis of full time equivalents, was as|
|---|---|---|
|follows:|**2023**|**2022**|
||**Number**|**Number**|
|Nursing & support|40|40|
|Fundraising|5|5|
|Management and administration|12|13|
|Total|57|58|
|**Employment costs**|**2023**|**2022**|
||**£**|**£**|
|Wages and salaries|1,538,395|1,651,809|
|Social security costs|144,844|101,483|
|Other pension costs|66,094|76,104|
||1,749,333|1,829,396|
|There were no employees whose annual remuneration was more than £60,000.|||
|**Net gains/(losses) on investments**|||
||**Unrestricted**|**Total**|
||**funds**||
||**general**||
||**2023**|**2022**|
||**£**|**£**|
|Gain/(loss) on sale of investments|(166,333)|-|
## **13 Net gains/(losses) on investments**
- 22 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **14 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## **15 Tangible fixed assets**
|**15**|**Tangible fixed assets**|||||
|---|---|---|---|---|---|
|||**Freehold land**|**Fixtures and**|**Motor vehicles**|**Total**|
|||**and buildings**|**fittings**|||
|||**£**|**£**|**£**|**£**|
||**Cost**|||||
||At 1 April 2022|969,117|266,944|51,555|1,287,616|
||Additions|-|74,300|-|74,300|
||At 31 March 2023|969,117|341,244|51,555|1,361,916|
||**Depreciation and impairment**|||||
||At 1 April 2022|380,589|231,658|51,555|663,802|
||Depreciation charged in the year|38,760|14,082|-|52,842|
||At 31 March 2023|419,349|245,740|51,555|716,644|
||**Carrying amount**|||||
||At 31 March 2023|549,768|95,504|-|645,272|
||At 31 March 2022|588,528|35,286|-|623,814|
|**16**|**Fixed asset investments**|||||
|||||**Other**|**investments**|
||**Cost or valuation**|||||
||At 1 April 2022||||1|
||Disposals||||(1)|
||At 31 March 2023||||-|
||**Carrying amount**|||||
||At 31 March 2023||||-|
||At 31 March 2022||||1|
|||||**2023**|**2022**|
||Other investments comprise:||**Notes**|**£**|**£**|
||Investments in subsidiaries||**28**|-|1|
- 23 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**16**
**Fixed asset investments**
**17**
**Stocks**
Finished goods and goods for resale
**18**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Amounts owed by subsidiary undertakings
Other debtors
Prepayments and accrued income
**19**
**Loans and overdrafts**
Bank loans
Payable within one year
Payable after one year
**20**
**Creditors: amounts falling due within one year**
**Notes**
Bank loans
**19**
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**(Continued)**
**2023**
**2022**
**£**
**£**
11,076
11,076
**2023**
**2022**
**£**
**£**
9,343
7,003
108
122,787
61,710
36,930
7,873
437,124
79,034
603,844
**2023**
**2022**
**£**
**£**
35,833
45,343
9,385
11,113
26,448
34,230
**2023**
**2022**
**£**
**£**
9,385
11,113
31,700
33,088
41,338
26,921
28,049
26,807
219,128
20,497
329,600
118,426|**(Continued)**
**2023**
**2022**
**£**
**£**
11,076
11,076
**2023**
**2022**
**£**
**£**
9,343
7,003
108
122,787
61,710
36,930
7,873
437,124
79,034
603,844
**2023**
**2022**
**£**
**£**
35,833
45,343
9,385
11,113
26,448
34,230
**2023**
**2022**
**£**
**£**
9,385
11,113
31,700
33,088
41,338
26,921
28,049
26,807
219,128
20,497
329,600
118,426|
|---|---|---|
|||**2022**
**£**
7,003
122,787
36,930
437,124|
|||603,844|
|||**2022**
**£**
45,343|
|||11,113
34,230|
|||**2022**
**£**
11,113
33,088
26,921
26,807
20,497|
|||118,426|
- 24 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **21 Details of security**
The charities bankers, Lloyds Bank plc, have a security against the charity by way of a charge over the commercial freehold property.
## **22 Creditors: amounts falling due after more than one year**
|**Creditors: amounts falling due after more**|**than one year**|||
|---|---|---|---|
|||**2023**|**2022**|
||**Notes**|**£**|**£**|
|Bank loans|**19**|26,448|34,230|
## **23 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £66,094 (2022 - £76,104).
- 25 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **24 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|**Movement in funds**
**Balance at**
**1 April 2021**
**Incoming**
**resources**
**Resources**
**expended**
**Balance at**
**1 April 2022**
**£**
**£**
**£**
**£**
Men's shed
1,620
-
(80)
1,540
Community cafe
3,236
-
(676)
2,560
Merseyflow
7,650
-
(1,350)
6,300
Hospice car
10,299
-
(2,700)
7,599
Ultrasound machine
4,126
-
(4,126)
-
New entrance doors
4,094
-
(878)
3,216
New boundary fence
2,142
-
(459)
1,683
NHSE Covid support funding
-
458,433
(458,433)
-
Steve Morgan Foundation
6,686
-
(2,982)
3,704
B&Q Foundation
-
5,000
(100)
4,900
Arnold Clarke Autos
-
1,000
(20)
980
The Skelton Charity
-
1,000
(20)
980
Bruce Wakefield
-
2,000
(40)
1,960
PPG Industries
-
12,000
-
12,000
39,853
479,433
(471,864)
47,422|**Resources**
**expended**
**Balance at**
**31 March 2023**
**£**
**£**
(80)
1,460
(676)
1,884
(1,350)
4,950
(2,700)
4,899
-
-
(878)
2,338
(459)
1,224
-
-
(3,201)
503
(200)
4,700
(40)
940
(40)
940
(80)
1,880
(12,000)
-
(21,704)
25,718|**Resources**
**expended**
**Balance at**
**31 March 2023**
**£**
**£**
(80)
1,460
(676)
1,884
(1,350)
4,950
(2,700)
4,899
-
-
(878)
2,338
(459)
1,224
-
-
(3,201)
503
(200)
4,700
(40)
940
(40)
940
(80)
1,880
(12,000)
-
(21,704)
25,718|
|---|---|---|
|||25,718|
Men's shed - funding of £2,000 was received for improvements to the men's shed.
Community cafe - two separate funding sources of £2,810 and £1,695 were received for improvements to the community cafe.
Merseyflow - funding of £9,000 was received for
Hospice car - funding of £12,999 was received for the purchase of a car to be used by hospice staff.
Ultrasound machine - funding of £5,000 was received for the purchase of an ultrasound machine.
New entrance doors - funding of £5,850 was received for the acquisition of new entrance doors at the Runcorn site.
New boundary fence - funding of £3,060 was received for the construction of a boundary fence at the Runcorn site
The Steve Morgan Foundation provided funding for the purchase of new laptops to assist with home working.
The B&Q Foundation, Arnold Clarke Autos, The Skelton Charity and Bruce Wakefield provided funding for the Hospice Pathways project of capital improvements at the Runcorn site.
PPG Industries provided funding of £12,000 towards the Colourful Community project for the improvement of the woodland walk garden at the hospice site.
- 26 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**25**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**2023**
**£**
Fund balances at 31
March 2023 are
represented by:
Tangible assets
619,554
Investments
-
Current assets/(liabilities)
587,872
Long term liabilities
(26,448)
1,180,978|**Restricted**
**funds**
**2023**
**£**
25,718
-
-
-
25,718|**Total**
**Unrestricted**
**funds**
**2023**
**2022**
**£**
**£**
645,272
588,392
-
1
587,872
985,750
(26,448)
(34,230)
1,206,696
1,539,913|**Restricted**
**funds**
**2022**
**£**
35,422
-
12,000
-
47,422|**Total**
**2022**
**£**
623,814
1
997,750
(34,230)|
|---|---|---|---|---|
|||||1,587,335|
## **26 Operating lease commitments**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:
|Within one year
Between two and five years|**2023**
**£**
8,406
5,320
13,726|**2022**
**£**
22,200
64,800|
|---|---|---|
|||87,000|
## **27 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
## **28 Subsidiaries**
Details of the charity's subsidiaries at 31 March 2023 are as follows:
|**Name of undertaking**|**Registered**|**Nature of business**|**Class of**|**% Held**|**% Held**|
|---|---|---|---|---|---|
||**office**||**shares held**|**Direct**|**Indirect**|
|Halton Haven Hospice (Trading)|
England and|WalesDog Walking|Ordinary|100.00||
|Limited||||||
The results and financial position of the company have not been consolidated as the directors have submitted an application to strike off the company after the balance sheet date.
- 27 -
## **HALTON HAVEN HOSPICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **29 Company limited by guarantee**
The company is limited by guarantee and does not have share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of it being wound up, an amount not exceeding five pounds.
|**30**|**Cash generated from operations**||**2023**|**2022**|
|---|---|---|---|---|
||||**£**|**£**|
||Deficit for the year||(380,639)|(45,283)|
||Adjustments for:||||
||Investment income recognised in statement of financial activities||(1,887)|(66)|
||(Gain)/loss on disposal of tangible fixed assets||-|250,911|
||Loss on disposal of investments||166,333|-|
||Depreciation and impairment of tangible fixed assets||52,842|75,868|
||Movements in working capital:||||
||(Increase) in stocks||-|(1,882)|
||Decrease/(increase) in debtors||358,478|(301,882)|
||Increase/(decrease) in creditors||212,902|(12,123)|
||**Cash generated from/(absorbed by) operations**||408,029|(34,457)|
|**31**|**Analysis of changes in net funds**||||
|||**At 1 April 2022**|**Cash flows**|**At 31 March 2023**|
|||**£**|**£**|**£**|
||Cash at bank and in hand|501,256|326,106|827,362|
||Loans falling due within one year|(11,113)|1,728|(9,385)|
||Loans falling due after more than one year|(34,230)|7,782|(26,448)|
|||455,913|335,616|791,529|
- 28 -