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REGISTERED NUMBER: 02053320 (England and Wales)














Scarborough Hospice
Sales Limited

Report of the Directors and

Financial Statements

For The Year Ended 31 March 2022






Scarborough Hospice
Sales Limited (Registered number: 02053320)






Contents of the Financial Statements
For The Year Ended 31 March 2022




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 3

Statement of Income and Retained Earnings 7

Balance Sheet 8

Notes to the Financial Statements 9


Scarborough Hospice
Sales Limited

Company Information
For The Year Ended 31 March 2022







DIRECTORS: M Chell
J C Stevenson
Mrs M Middlebrook



SECRETARY: M Wilkerson



REGISTERED OFFICE: Saint Catherine's Hospice
Throxenby Lane
SCARBOROUGH
North Yorkshire
YO12 5RE



REGISTERED NUMBER: 02053320 (England and Wales)



AUDITORS: Ingham & Co.
Chartered Accountants
Statutory Auditor
George Stanley House
2 West Parade Road
Scarborough
North Yorkshire
YO12 5ED



BANKERS: HSBC Bank plc
33 St Nicholas Street
Scarborough
North Yorkshire
YO11 2HN

Scarborough Hospice
Sales Limited (Registered number: 02053320)

Report of the Directors
For The Year Ended 31 March 2022

The directors present their report with the financial statements of the company for the year ended 31 March 2022.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2021 to the date of this report.

M Chell
J C Stevenson
Mrs M Middlebrook

Other changes in directors holding office are as follows:

S P Ward - resigned 4 October 2021

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Ingham & Co., will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:



M Wilkerson - Secretary


22 August 2022

Report of the Independent Auditors to the Members of
Scarborough Hospice
Sales Limited

Opinion
We have audited the financial statements of Scarborough Hospice Sales Limited (the 'company') for the year ended 31 March 2022 which comprise the Statement of Income and Retained Earnings, Balance Sheet and 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 company's affairs as at 31 March 2022 and of its profit 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company 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 directors' 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 company'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 directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Scarborough Hospice
Sales Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where 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 directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors 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 directors determine 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 directors are responsible for assessing the company'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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Scarborough Hospice
Sales Limited


Auditors' 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 a Report of the Auditors 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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, employment and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:
- tested journal entries to identify unusual transactions;
- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance; and
- enquiring of management as to actual and potential litigation and claims.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Other matters which we are required to address
As required by the company's constitution, we also report that to the best of our knowledge and belief, the provisions of Article of Association number 3 (reproduced in the notes to these financial statements) have been complied with.

Report of the Independent Auditors to the Members of
Scarborough Hospice
Sales Limited


Use of our report
This report is made solely to the 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 company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Paul Webster BA FCA CTA (Senior Statutory Auditor)
for and on behalf of Ingham & Co.
Chartered Accountants
Statutory Auditor
George Stanley House
2 West Parade Road
Scarborough
North Yorkshire
YO12 5ED

22 August 2022

Scarborough Hospice
Sales Limited (Registered number: 02053320)

Statement of Income and
Retained Earnings
For The Year Ended 31 March 2022

2022 2021
Notes £    £   

TURNOVER 45,715 32,142

Cost of sales 16,684 11,619
GROSS PROFIT 29,031 20,523

Administrative expenses 10,389 10,464
OPERATING PROFIT and
PROFIT BEFORE TAXATION 18,642 10,059

Tax on profit - -
PROFIT FOR THE FINANCIAL YEAR 18,642 10,059

Retained earnings at beginning of year 1,000 1,000

Gift Aid donations (18,642 ) (10,059 )

RETAINED EARNINGS AT END OF
YEAR

1,000

1,000

Scarborough Hospice
Sales Limited (Registered number: 02053320)

Balance Sheet
31 March 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 1,130 1,378

CURRENT ASSETS
Stocks 4,137 5,432
Debtors 6 - 2,528
Cash at bank 14,451 25,380
18,588 33,340
CREDITORS
Amounts falling due within one year 7 18,712 33,712
NET CURRENT LIABILITIES (124 ) (372 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,006

1,006

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings 1,000 1,000
1,006 1,006

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2022 and were signed on its behalf by:





M Chell - Director


Scarborough Hospice
Sales Limited (Registered number: 02053320)

Notes to the Financial Statements
For The Year Ended 31 March 2022

1. STATUTORY INFORMATION

Scarborough Hospice Sales Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the going concern basis. This basis assumes that the company will continue trading as a going concern for the foreseeable future. The outbreak of the Coronavirus in the United Kingdom has affected the company's ability to continue its normal trading and consequently impacts its ability to continue trading as a going concern. The directors will continue to follow all the official guidance and take appropriate measures to mitigate the impact of this virus outbreak on the company. Consequently, the directors consider that the going concern basis is appropriate.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 18% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Scarborough Hospice
Sales Limited (Registered number: 02053320)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

2022 2021
£    £   
Depreciation - owned assets 248 302

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2021
and 31 March 2022 2,499
DEPRECIATION
At 1 April 2021 1,121
Charge for year 248
At 31 March 2022 1,369
NET BOOK VALUE
At 31 March 2022 1,130
At 31 March 2021 1,378

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors - 2,528

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 7 96
Amounts owed to group undertakings 13,381 28,725
Taxation and social security 2,609 2,170
Other creditors 2,715 2,721
18,712 33,712

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Saint Catherine's Hospice Trust, which is the only parent for which group accounts are prepared. Saint Catherine's Hospice Trust is a charitable company whose registered office is situated at Saint Catherine's Hospice, Throxenby Lane, Scarborough, North Yorkshire, YO12 5RE.

Scarborough Hospice
Sales Limited (Registered number: 02053320)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2022

9. ARTICLES OF ASSOCIATION

Articles of Association number 3, referred to in the audit report, is reproduced below:

A All the profits of the company available for distribution as dividend shall be paid to Saint Catherine's Hospice Trust, Scarborough (hereinafter called "the Trust") shall be applied towards the promotion and carrying out the objects of the Trust.

B No member of the council or other governing body or other person engaged or concerned in the management of the Trust shall hold any salaried office or employment in the company.

C No member of the council or other governing body or other persons engaged or concerned in the management of the Trust shall enter into or be concerned or interested directly or indirectly in any contract with the company, other than a contract which, if entered into with the Trust would not have any infringement of the Memorandum of Association, or other governing instrument of the Trust.

D That the company's auditors shall include in their annual report a statement showing whether to the best of their knowledge and belief the above provisions have been complied with.