Chartty rezistratlon number 702654
Company registration number 02397402 (Eniland and Wales)
HALTON HAVEN HOSPICE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

HALTON HAVEN HOSPICE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
WJ C Parlane
E Gijy
J McGowan
C Culleton
IAppointed 7 January 20241
IAppointed 30 July 20241
IAppointed 29 November 20231
IAppointed 10 January 20241
IAppointed 29 November 20231
(Appointed 29 November 20231
B J Davenport-Lawton
A Felton
MGUY
DJ Hankin
JCHunt
Charlty number
702654
Company number
02397402
Registered office
Barnfield Avenue
Murdishaw
Runcorn
Cheshire
WA7 6EP
Audltor
Mitchell Charlesworth IAuditl Limited
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 55Q
Bankers
Lloyds 8an k plc
Fountain Square
Hanley
Stoke On Trent
Staffordshire
STI ILE

HALTON HAVEN HOSPICE
CONTENTS
Page
Trustees, report
Independent auditor's report
Statement of financial activities
io
Balance sheet
li
Statement of cash flows
12
Notes to the f inancial statements
13-28

HALTON HAVEN HOSPICE
TRUSTEES. REPORT {INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR EhlDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the .financial
statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting bv
Charities.. Statement of Recommended Practice applicable to charlties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191.
Objertives 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.
Strategiesfor ochieving aims and objectives
The philosophy of care employed to achieve the charity's objectlve is centred on the needs of the Indlvidual 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 coloLtr, 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.
Public benefit
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 di50rders.
Achlevements •nd ￿rfOrManCe
SignifAcant L7Ctivitie5 and achievement5 L7goinst objectives
The number of IPU adrnissions was 95
The number of Day Hospice attendances was 569
The number of Complementary Therapy attendances was 664
The number of people receiving care under the Family Support Service was 148
The Day Hospice provides support to people in the community with palliative care needs. It normally operates three days a
week and offers access to complementary therapies on an appointment basis. Breathlessness clinics are held in the Day
Hospice one day a week.
The hospice introduced a pilot Palliative Rehabilitation programme for patients with palliative dysfunctional respiratory
disease. There has been positive feedback about this programme with patients reporting that they have learned to control
their breathing and to live with and self-manage their breathlessness.
The hospice introduced a Health Support Worker IHSWI programme to upskill its Health Care Assistants IHCA'sl. This was
taken up by 11 HCA'S who wished to develop their career and play an enhanced role at the hospice. They completed 25 CPD
online courses which were considered to be both challenging and rewarding. All 11 members of staff completed the course
and received accreditation for each element. The HSW'S support clinical care at the hospice and we believe that this
programme has provided added assurance with respect to patient safetv.
The trustees would like to thank the staff at the hospice who are committed to ensuring that patient care is of the highest
quality. This level of care supported by the ICK)% satisfaction response to OL¢r Patient and Family surveys and is reflected in the
comments made by many patients and their families.

HALTON HAVEN HOSPICE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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.
We are very grateful for the generous support that the Hospice receives from Cheshire and Merseyside ICB, the local
community and local businesses. The support is vitsl and much more appreciated given the increased cost of living expenses
that impact households and the Hospice alike.
Flnancial review
The surplus for the charity for the year amounted to £860,24712023 deficit £380,639).
The principal sources of funding are detailed within the notes to the accounts. Totsl income has increased to £2,761,072 due
to a significant and much appreciated legacy of £615.000. Statutory funding was administered by Cheshire and Merseyside
ICB.
Total expenditure has increased. however the Trustees acknowledge that the age and condition of the building5 will remain an
ongoing concern and these costs are likely to increase.
Details of the charity's unrestrirted ￿serveS are shown in the notes to the financial staternents and arnount to £2,050,429.
Most of this balance is represented by the value of the land and buildings and cash and bank balances.
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 three months should regular funding become unobtainable. The otBanisation continues to seek new funding
sources to continue its work.
Reserves policy
Remuneratlon Of key manazement personnel
It is the policy of Halton Haven Hospice to pay the staff workforce in accordance with ststutory requirements and in line with
similar organisations.
Major nsks
The trustees actively reMew the major strategic, business and operational risks that the charity faces on a regular basis and
acknowledge that the key risks relate to the ur*certainty of donations, fundraising and grant5. These are monitored closely to
mitigate the impact these may have.

HALTON HAVEN HOSPICE
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Plans for future periods
The three key priorities for improvement in 2024125 are as follows=
Prlorlty I: Scoplng the Introdurtlon of an Elertronlc Prescribing and Mediution Administration {ePMAI
Thi5 priority came about through the desire to further support our staff in the administration of medicines to patients at the
Hospice.
This year the Director of Care and Operational Services will be looking into what is available in respect of ePMA systems to
determine the best options for use at the Hospice and to present the case to the Board for approval and implementation at
Halton Haven.
Electronic Prescribing and Medication Administration is purported to improve patient safety through a number of benefits
including reducing medication errors, improving the timeliness of medication administration and supporting clinical and
medical staff in their da*to-day practice and care of patients.
Prlorlty 2- Introdurtlon of an Elertronic P*ient Record System
This coming year we will be looking to embed into use EMIS WEB, a web based clinical system.
This will involve the training of Hospice staff to use the system, which will reduce the amount of paper-based patient
documentation at the Hospice, facilitate increased clinical effectiveness and enhance patient care and safety. It will also
facilitate the efficient sharing of patient information between all services involved in our patient's care.
Prlorlty 3 - Provlslon of Acupunrture as a Symptom M4nogement Modality
The Hospice aims to introduce acupuncture treatments to patients at the Hospice as an adjunct to current treatment regimes
for symptr)m management and pain relief.
Structurey 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..
WJ CParlane
C M McKenzie
(Resigned 27 October 20231
(Resigned 27 March 20241
(Resigned 12 January 20241
C P Hallam
RA Bamber
EGUY
J McGowan
C Culleton
(Appointed 7 Jan uary 20241
(Appointed 30 July 20241
(Appointed 29 November 20231
(Appointed 10 January 20241
(Appointed 29 November 20231
(Appointed 29 November 20231
IAppointed 29 November 2023 and resigned 5 June 20241
IAppointed 29 November 2023 and resigned l May 20241
BJ Davenport-Lawton
A Felton
MGUY
D J Hankin
JCHunt
A Hughes
J Fagan

HALTON HAVEN HOSPICE
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Recruitment and appointment of trustees
Appolntment 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.
Orgunisotionol structure
Organisatlon
The Board of Director5 meet bi-monthly and administer the charity. A5 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 are 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.
Statement of trustees, responslbllities
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 Un ited 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 estirnates 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
In accordance with the company's articles, a resolution proposing that Mitchell Charlesworth (Audit) Limited be reappointed
as auditor of the company will be put forward at a General Meeting.

HALTON HAVEN HOSPICE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Disclosure of Informatlon to aUd￿Or
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 f urther conf irmed 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.
EGu¥
Trustee
27 November 2024

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF HALTON HAVEN HOSPICE
Oplnlon
We have audited the financial statements of Halton Haven Hospice (the 'charity'l for the year ended 31 March 2024 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 opplicable in the UK and Republic of Irelond Iunited Kingdom Generally Accepted Accounting
Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitsble company's affairs as at 31 March 2024 and of its incoming
resource5 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 2￿6.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI 11SAs IUKII and applicable law. Our
responsibilities under those standards are further described in the Auditor s responsibilities fvr the Gudit of the financiL71
statements section of our report. We are independent of the charity in accordance with the ethical requirements that are
re￿evant 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.
Concluslons 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 Dr 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 ststements 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 misststement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters pres¢rlbed by the Companles Art 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustee5' 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
requirernents.

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 misststements 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 record5 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 reglme and
take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to
prepare a strategic report.
ResponslbSlltSes 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 basi5 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.
AudFtor's responsibllltles for the audit of the financlal 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 IUKI will always detect a
material misstatement when it exists. Misstaternents 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.
Irregularities, Including fraud, are instances of non-compliance with laws and regulations. We desigt) procedures in line with
our responsibilities, outlined above, to detect material misstatements in respect of irregularities. including fraud. The extent to
which our procedures are capable of detecting irregularities, including fraud, is detailed below.

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HALTON HAVEN HOSPICE
Extent to which the audlt was consld•red capable of detertSnE irregularities. Includlnz 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 obtsining audit evidence that Is sufficient and
appropriate to provide a basis for our opinion.
Identifying and 4ssesslnz potentlal ￿Sk5 related to Irrezularltlès
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 instsnces 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 intemal controls established to mitigate risks of fraud or non-compllance with laws and regulations,. and
the matters dlscussed 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=
lil The presentation of the charity's Statement of Financial Activities, lill revenue recognition, liiil the overststement of salary
and other costs and livl the understatement and cut off in relation to liabilities and costs. In common with all audits under
ISAS IUKI, 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 prowsions
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 fundamentsl 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.

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HALTON HAVEN HOSPICE
Audit response to risks identlfled
As a result of performing the above, we identified the presentation of the charity's Statement of Financial Artivities, 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 fravd 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.uklauditorsresponsibilities. 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.
Phlllp Grlffiths (Senior Statutory Audltorl
for and on behalf of Mltchell Charlesworth (Audit) Limited
27 November 2024
Accountants
Statutory Auditor
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ

STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Restrlcted
funds
Total
Unrestrlrted
f unds
Restrlcted
funds
2023
Total
2024
2024
2023
2023
Notes
In¢ome and 8ndowmentsfrom'.
Donations and legacies
Charitable activities
other trading artivities
Investments
other income
784,384
1,565,228
370,645
6,637
12,578
21,600
805,984
1,565,228
370,645
6,637
12,578
246.017
1,489,584
363,322
1,887
977
246,017
1,489,584
363,322
1,887
977
Total Incom
2,739,472
21,600
2,761,072
2,101,787
2,101,787
Expenditure on..
Raising funds
Charitsble activities
161,136
2,381,363
161,136
2,412,167
170,553
2,123,836
170,553
2,145,540
30,804
21,704
Totsl expendlture
2,542.499
30,804
2,573,303
2,294,389
21,704
2,316,093
Net gainslllossesl on
investments
14
1166,3331
1166,3331
Net incomellexpenditur•l
196,973
19.2041
187,769
1358,9351
121,7041
1380,6391
Other recognbsed gains
and losses:
Revaluation of tsngible
fixed assets
672,478
672,478
Net movement In funds
li
869,451
19,2041
860,247
1358,9351
121,7041
1380,6391
Reconciliation of lunds:
Fund balances at l April 2023
1,180,978
25,718
1,206,696
1,539,913
47,422
1,587,335
Fund balances at 31 March 2024
2,050,429
16,514
2,066,943
1,180,978
25,718
1.206,696
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive
from continuing activities.
The staternent of financial activities also complies with the requirements for an income and expenditure account under the
Companie5 Act 2006.
10

HALTON HAVEN HOSPICE
BALANCE SHEET
ASAf31 MARCH 2024
2024
2023
Notes
Fixed as5etS
Tangible asset5
16
1.311,735
645,272
Current assets
Stock5
Debtors
Cash at bank and in hand
17
18
2,558
121,302
1,015,110
11,076
79,034
827,362
1,138,970
1368,6301
917,472
1329,6CMJI
Crndltors: amourrts falllng due wkhln one year
20
Net current assets
770,340
587,872
Total ass•ts fess current liabilitie5
2,082,075
1,233,144
Creditor5: amounts falllng duè aftèr mor• than
one year
22
115,1321
126,4481
Net assets
2,066,943
1,206,690
The funds of the charity
Restricted income fund5
Unrestricted funds
24
16,514
2,050,429
25,718
1.18D,978
2.066.943
1,206.696
The financial statements were approved by the trustees on 27 November 2024
EGUY
Chalr of the Board ot Trustees
Company registration number 02397402 IEngland and Wales)
11

HALTON HAVEN HOSPICE
STATEMENTOF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Not•5
Cash flows from owrdtlnz activities
Cash generated from operations
30
248,408
408,029
Investing activities
Purchase of tangible f1xed assets
Investment income received
158,1891
6,637
174,3001
1.887
Net cash used in investing activitles
151,5521
172,4131
Financing artivities
Repayment of bank loans
19,1081
19,5101
Net cash used In financing activities
19,1081
19,5101
Net Increase In cash and cash equivalents
187,748
326,106
Cash and cash equivalents at beginning of year
827,362
501,256
Cash and cash equlvalents at end of year
1,015,110
827,362
12-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Halton Haven Hospice is a private cornpany limited by guarantee incorporated in England and Wales. The ￿giStered
office is Barnfield Avenue, Murdishaw, Runcorn, Cheshire, WA7 6EP.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association,
the Companies Act 2LX)6, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS
102.1 and the Charities SORP "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 IFRS 1021" leffective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the f unctional 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 Golni 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 NH5 Halton CCG for the provision of
palliative care. The CCG reviews annually the number of beds that they are prepared to fund. Any shorttall 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
U nrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to spècific conditions by donors or grantors 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.
L4 Incorne
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
donation5 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.
13

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢￿untIn& pollcles
(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 Dn 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 be￿een 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 ar*d 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
Fixtures and fittings
Motor vehicles
4% Straight line
15% & 33.3% Straight line
25% Straight line
The gain or loss arising on the disP05al 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 Impalmiènt 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
amou nt of the asset is estimated in order to determine the extent of the impairment loss lif anvl.
1.8 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 at 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.
14-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.9 Cash and cash èquivalents
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.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther
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
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 sirnultaneously.
Bosicfinanciol assets
Basic financial assets, which include debtors and cash and bank balances, are initially rneasu￿d 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.
Basicfinan¢l¢yl Ilabllltles
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
amortlsed.
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, thev
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 offinonci¢yl liabllitles
Financial liabilitie5 are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
1.11 Employee benefr(s
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.
1.12 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
15

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltlcal a¢countlng estlmates and judgements
In the application of the charity's accounting policies, the trustee5 are required to make judgements, estimates and
assumptions about the carrying amou nt 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.
Income from donations and le8acies
Unrestricted
funds
2024
Restrlrted
funds
Total
Unrestricted
Restricted
lunds
Totsl
tunds
2023
2024
2024
2023
2023
Donations and gifts
Legacies receivable
Grants receivable
146,044
631,000
7,340
146,044
631,LYJO
28,940
158,408
88,068
14591
158,408
88,068
14591
21,600
784,384
21,600
805.984
246,017
246,017
Income from charitable artlvltles
Unrestrirted
lunds
2024
Unrestricted
funds
2023
Charitable activities
Fees
Reclaims and reimbursements
1,570,355
15,1271
1.474,088
15,496
1,565,228
1,489,584
16-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from other trading artivities
Unrestrlrted
funds
Unrestrlcted
funds
2024
2023
Shop income
staff and visitor rneals
24,265
3,584
161,895
83,391
27,340
70,170
25,366
2,691
141,867
82,792
33,079
77,527
Fundraising events
Sponsorship and social lotteries
Appeals income
Other fundraising income
other trading activities
370,645
363,322
Income from Investments
Unrestrirted
Unrestricted
funds
funds
2024
2023
Interest receivable
6,637
1,887
Other Income
Unrestrlcted
funds
Unrestrleted
funds
2023
2024
other income
12,578
977
17

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on ralsln¢ funds
Unrestrlrted
Unrestrirted
funds
2024
funds
2023
Fundraising and publicity
Seeking donations, grants and legacies
Staging fundraising events
Appeals expenditure
Other fundraising costs
staff costs
7.686
34,809
13,547
43,341
2,642
9,364
86,623
16,975
85,929
145,399
155,517
Shop Costs
Rent and utilities
other shop costs
Staff costs
2,263
1,319
12,155
261
4,128
10,647
15,737
15,036
Totsl costs
161,136
170,553
18-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expènditure on charitable activities
Charitable
artivltles
Charitable
activities
2024
2023
Dlrert Costs
staff costs
Other leases
Rates and water
1,500,049
30,151
1,893
40,739
40,532
35,268
4,681
58,581
99,457
63,574
2,608
1,403,145
10,012
10,260
45,951
32,183
35,208
2,173
45,438
46,678
63,875
6,170
Light and heat
Repairs and maintenance
Insurance
Motor and travelling
other direct costs
Canteen and cleaning
Agency and medical cover
Telephone
1,877,533
1,701,093
Share of support and iovernance Costs (see note 101
Support
Governance
509,844
24,790
422,759
21,688
2,412,167
2,145,540
Analysis by fund
Unrestricted funds
Restricted funds
2,381,363
30,804
2,123,836
21,704
2,412,167
2,145,540
19-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
io
Support Costs allocatsd to activities
2024
2023
Basls of allocatlon
All attributable to the one activity
staff costs
301,759
64,204
1,515
63,208
42,019
15,189
7,652
7￿]
248,918
52,842
ioi
72,606
26,533
9,024
6,899
1,523
4,313
21,688
Depreciation
Advertising
Information technologv
Legal and professional
Other office costs
Bank charges
Interest payable
Other support costs
Governance costs
13,508
24,79)
534,634
444,447
Analysed between:
Charitsble activities
534,634
444,447
2024
2023
Governance wsts comprlso:
Audit fees
13,750
11,040
12,528
9,160
Accountancy
24,7
21,688
li
Net rnovernent in funds
2024
2023
The net movement in funds is stated after charging/lcreditingl.'
Fee5 payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
13,750
64,204
12,528
52,842
12 Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity
during the year12023- £Nill-
The total amount of employee benefits received by key management personnel is £177,55712023 - £140,409).
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.
-20-

HALTON HAVEN HOSPICE
NufES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Employees
The average monthly number employees during the year, calculated on the basis of full time equivalents, was as
follows..
2024
2023
Numb•r
Number
Nursing & support
Fundraising
Management and ad ministration
42
40
17
12
Total
63
57
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,673,023
156,651
70,218
1,538,395
144,844
66,094
1,899,892
1,749,333
The number of employees whose annual remtjneration was more than £60,000 is as
fgllows-
2024
2023
Number
Number
£70,001- £80,000
£￿,001- £ioo,000
£110,001- £120,OLN)
14 Galns and losses on Investments
Unrestricted
funds
2024
Unrestrlrted
funds
2023
Gains/l1055es1 arising on..
Sale of investments
1166,3331
15 Trxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the
Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
21

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Taniible flxed •ssets
Freehold land
and buildings
Flxtures and Motor Vehlcles
fitting5
Totsl
Cost or valuatlon
At l April 2023
Additions
Disposals
Revaluation
969,117
17,388
341,244
40,801
13,3231
51,555
1,361,916
58,189
116,0081
213,495
112,6851
213,495
At 31 March 2024
I,200,￿0
378,722
38,870
1,617,592
Depreciation and impairment
At l April 2023
Depreciation charged in the year
Eliminated in respect of disposals
Revaluation
419.349
39,634
245,740
24,570
13,3231
51,555
716,644
64,204
116,0081
1458,9831
112,6851
1458,9831
At 31 March 2024
266,987
38.870
305,857
Carrying amount
At 31 March 2024
1,200,000
111,735
1,311,735
At 31 March 2023
549,768
95,504
645,272
Land and buildings with a carrying amount of £527,522 were revalued on 13 February 2024 by Legat Owen,
independent valuers not connected with the charity on the basis of market value. The valuation conforms to
International Valuation Standards and was based on recent market transactions on arm's length terms for similar
properties.
At 31 March 2024, had the revalued asset been carried at historic cost less accumulated depreciation and accumulated
impairment losses, its carrying amount would have been £527,52212023 - £549,768).
17
Stocks
2024
2023
Finished goods and goods for resale
2,558
11,076
-22-

HALTON HAVEN HOSPICE
N(yfES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Debtors
2024
2023
Amounts falllni due wlthin one year:
Trade debtors
Amounts owed by subsidiary undertakings
other debtors
Prepayments and a¢¢rued income
1,713
9,343
108
87,979
31,610
61,710
7.873
121,302
79,034
19 Loans and overdrafts
2024
2023
Bank loans
26,725
35,833
Payable within one year
Payable after one year
11,593
15,132
9,385
26,448
20 Credltors: amounts falllni due wlthln one year
2024
2023
Notes
Bank loans
other tsxation and social security
Trade creditors
other creditors
Accruals and deferred income
19
11.593
37,5
65,713
96,980
156,754
9,385
31,700
41,338
28,049
219,128
368,630
329,600
21
Details of security
The charity's bankers, Lloyds Bank plc, have a security against the charity by way of a charge over the commercial
freehold property.
22 Credltors: amounts falllng due after more than one year
2024
2023
Notes
Bank loans
19
15,132
26,448
-23-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23
Retirement benefft schemes
2024
2023
Defined contrlbullon %hemes
Charge to profit or Ios5 in respect of defined contribution schemes
70,218
66,094
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are
held Sepa￿telY from those of the charity in an independently administered fund.
24
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific conrjitions by donors as to how they may be used.
At l Aprll 2023
Incomln8
rèsources
Resources
expended
At 31 March
2024
Men's shed
Commu nity cafe
Merseyflow
Hospice car
New entrdnce doors
New boundary fence
steve Morgan Foundation
B&Q Foundation
Arnold Clarke Autos
1,460
1,884
4,950
4,899
2,338
1,224
503
1801
16761
11,3501
14,8991
18781
14591
15031
12LX)I
1401
1401
1801
121,6001
1,380
1.208
3,600
1,461
765
4,7(K)
940
4,500
900
The Skelton Charity
Bruce Wakefield
Resilience Project
940
900
1,880
1,800
21,600
25,718
21,600
130,8041
16,514
-24-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24
Restricted funds
Icontinuedl
Previous year:
At l Aprll 2022
Ineomln8
rèsources
Rèsources
expended
At 31 March
2023
Men's shed
Community cafe
Merseyflow
Hospice car
New entrance doors
New boundary fence
Steve Morgan Foundation
B&Q Foundation
Arnold Clarke Autos
The Skelton Charity
Bruce Wakefield
PPG Industries
1,540
2,560
6,300
7,599
3,216
1,683
3,704
4,gCKJ
98Q
1801
16761
11.3501
12.7CXJI
18781
14591
13,2011
12001
1401
1401
1801
112,CX)01
1,460
1,884
4,950
4,899
2,338
1,224
503
4,700
940
980
940
1,960
12,OQXJ
1,880
47,422
121,7041
25,718
Men's shed- funding of £2,OW was received for improvements to the men's shed.
Community cafe
community cafe.
o separate funding sources of £2,810 and £1,695 were received for improvements to the
Merseyflow- funding of £9,000 was received for the purchase of a steam cleaner.
Hospice car- funding of £12,999 was received for the purchase of a car to be used by hospice staff.
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&a Foundation, Arnold Clarke Autos, The Skelton Charity and Bruce Wakefield provided funding for the Hospice
Pathways project of capitsl improvements at the Runcorn site.
PPG Industries provided funding of £12,OCMJ towards the Colourful Community project for the improvement of the
woodland walk garden at the hospice site.
Resilience Project- funding of £21,600 was received to subsidise nurse salaries.
-25-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25
Unrestrirted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject
to specific conditions by donors and grantors as to how they may be used. These include designated funds which have
been set aside out of unrestricted funds by the trustees for specific purposes.
At l April 2023
Incomlnz
resources
ResourcesGains and losses
expended
At 31 Ma￿h
2024
General funds
1,180,978
2,739,472
12,542,499)
672,478
2,050,429
Prevlous year:
At l Aprll 2022
Incoming
resources
Resour¢esGalns and105ses
expended
At 31 March
2023
General funds
1,539,913
2,101,787
12,294,389)
1166,3331
1,180,978
26 Analysls of net assets between funds
Unrestrlrted
funds
Restricted
funds
2024
Totsl
2024
2024
At 31 March 2024..
Tangible assets
Current assets/lliabilitiesl
Long term liabilities
1,295,221
770,340
115,1321
16,514
1,311,735
770,340
115,1321
2,050,429
16.514
2,066,943
Unrestrlcted
funds
2023
Restricted
funds
2023
Total
2023
At 31 Mar¢h 2023..
Tangible assets
Current assets/lliabilitiesl
Long term liabilities
619,554
587,872
126,4481
25,718
645,272
587,872
126,4481
1,180,978
25,718
1,206,696
-26-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
27 Operatlni lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-
cancellable operating leases, which fall due as follows-.
2024
2023
Within one year
Between two and five years
3,689
6,520
8,406
5,320
10,209
13,726
Related p￿rtytr•n￿rtSonS
There were no disclo￿ble related party transactions during the year12023 - none).
29 Company limited by guarantee
The company is limited by guarantee and does not have share capitsl. 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 operntlons
2024
2023
Surplus/ldeficitl for the year
187.769
1380,6391
Adjustments for:
Investment income recognised in statement of financial activities
IGainl/loss on disposal of investments
Depreciation and impairment of tangible fixed assets
16.6371
11,8871
166,333
52,842
64,204
Movements In working capital..
Decrease in stocks
Ilncreaselldecrease in debtors
Increase in creditors
8,518
142,2681
36,822
358,478
212,902
Cash generated from operations
248,408
408,029
-27-

HALTON HAVEN HOSPICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EhlDED 31 MARCH 2024
31
Analysls of ¢hanges in net funds
At l April 2023
Cash flows At31 March 2024
Cash at bank and in hand
827,362
187,748
1,015,110
Loans falling due within one year
Loans fa51ing due after more than one year
19,3851
126,4481
12,2081
11,316
111,5931
115,1321
791,529
196,856
988,385
28-