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REGISTERED COMPANY NUMBER: 02835469 (England and Wales)
REGISTERED CHARITY NUMBER: 1024903














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

HOSPICE AFRICA LIMITED

HOSPICE AFRICA LIMITED

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

HOSPICE AFRICA LIMITED (REGISTERED NUMBER: 02835469)

Report of the Trustees
for the Year Ended 31 March 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02835469 (England and Wales)

Registered Charity number
1024903

Registered office
Holly Bank
34 Altys Lane
Ormskirk
L39 4RQ

Trustees
Dr. M R Bunn
Dr P Guppy
Mr D L Haynes
Ms P C Linnell
Ms H M Merriman
Mr C D Merriman
Dr. C E Merriman
Dr A Merriman
Mr. W J Peachey

Company Secretary
Dr. M R Bunn

Independent Examiner
Gavin Butterworth, F.C.A.
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG


HOSPICE AFRICA LIMITED (REGISTERED NUMBER: 02835469)

Report of the Trustees
for the Year Ended 31 March 2024


Approved by order of the board of trustees on 16 August 2024 and signed on its behalf by:





Mr C D Merriman - Trustee

Independent Examiner's Report to the Trustees of
Hospice Africa Limited


Independent examiner's report to the trustees of Hospice Africa Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Gavin Butterworth, F.C.A.
The Institute of Chartered Accountants in England and Wales

Butterworth Barlow
Butterworth Barlow House
Prescot
L34 3LG

16 August 2024

HOSPICE AFRICA LIMITED

Statement of Financial Activities
for the Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 76,475 42,492 118,967 228,124

Other trading activities 2 89,220 - 89,220 69,806
Investment income 3 2,616 - 2,616 505
Total 168,311 42,492 210,803 298,435

EXPENDITURE ON
Raising funds 4 29,665 - 29,665 23,036

Charitable activities 5
Grants and supplies 167,937 78,726 246,663 159,610
Governance costs 1,175 - 1,175 3,389
Total 198,777 78,726 277,503 186,035

NET INCOME/(EXPENDITURE) (30,466 ) (36,234 ) (66,700 ) 112,400


RECONCILIATION OF FUNDS
Total funds brought forward 186,095 104,757 290,852 178,452

TOTAL FUNDS CARRIED FORWARD 155,629 68,523 224,152 290,852

HOSPICE AFRICA LIMITED (REGISTERED NUMBER: 02835469)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank 158,029 68,523 226,552 292,502

CREDITORS
Amounts falling due within one year 8 (2,400 ) - (2,400 ) (1,650 )

NET CURRENT ASSETS 155,629 68,523 224,152 290,852

TOTAL ASSETS LESS CURRENT LIABILITIES 155,629 68,523 224,152 290,852

NET ASSETS 155,629 68,523 224,152 290,852
FUNDS 9
Unrestricted funds 155,629 186,095
Restricted funds 68,523 104,757
TOTAL FUNDS 224,152 290,852

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


HOSPICE AFRICA LIMITED (REGISTERED NUMBER: 02835469)

Balance Sheet - continued
31 March 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 16 August 2024 and were signed on its behalf by:





Mr C D Merriman - Trustee

HOSPICE AFRICA LIMITED

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Voluntary income
Voluntary income, donations and grants are included in incoming resources when they are receivable. The income from activities for generating funds is shown gross, with associated costs included in fundraising costs. Gifts donated for resale are included as income when they are sold at the amounts realised.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


2. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Charity shop income - Ainsdale 39,216 21,399
Charity shop income - Liverpoo l 50,004 48,407
89,220 69,806

3. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Deposit account interest 2,616 505

4. RAISING FUNDS

Raising donations and legacies
31.3.24 31.3.23
£    £   
Bank fees 1,615 823
Publicity 983 410
Fundraising events 4,589 4,843
Just Giving fees 562 418
7,749 6,494


Other trading activities
31.3.24 31.3.23
£    £   
Running costs - Liverpool 15,694 13,515
Running costs - Ainsdale 6,222 3,027
21,916 16,542

Aggregate amounts 29,665 23,036


HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


5. CHARITABLE ACTIVITIES COSTS
Grant
funding of Support
activities costs Totals
£    £    £   
Grants and supplies 245,013 1,650 246,663
Governance costs - 1,175 1,175
245,013 2,825 247,838

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 112,020 116,104 228,124

Other trading activities 69,806 - 69,806
Investment income 505 - 505
Total 182,331 116,104 298,435

EXPENDITURE ON
Raising funds 23,036 - 23,036

Charitable activities
Grants and supplies 123,758 35,852 159,610
Governance costs 3,389 - 3,389
Total 150,183 35,852 186,035

NET INCOME 32,148 80,252 112,400


RECONCILIATION OF FUNDS
Total funds brought forward 153,947 24,505 178,452

HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   

TOTAL FUNDS CARRIED FORWARD 186,095 104,757 290,852

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Accrued expenses 2,400 1,650

9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 186,095 (30,466 ) 155,629

Restricted funds
Children's fund 17,698 (1,388 ) 16,310
Mbarara fund 56,103 (22,150 ) 33,953
Salaries and other restricted 3,807 13,756 17,563
Tiyanjane fund 27,149 (26,452 ) 697
104,757 (36,234 ) 68,523
TOTAL FUNDS 290,852 (66,700 ) 224,152

HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 168,311 (198,777 ) (30,466 )

Restricted funds
Children's fund 5,848 (7,236 ) (1,388 )
Mbarara fund 1,113 (23,263 ) (22,150 )
Salaries and other restricted 23,196 (9,440 ) 13,756
Tiyanjane fund 12,335 (38,787 ) (26,452 )
42,492 (78,726 ) (36,234 )
TOTAL FUNDS 210,803 (277,503 ) (66,700 )


Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 153,947 32,148 186,095

Restricted funds
Fr J Meriman Memorial Scholarship 2,425 (2,425 ) -
Children's fund 14,078 3,620 17,698
Mbarara fund 1,140 54,963 56,103
Salaries and other restricted 6,376 (2,569 ) 3,807
Tiyanjane fund 486 26,663 27,149
24,505 80,252 104,757
TOTAL FUNDS 178,452 112,400 290,852

HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 182,331 (150,183 ) 32,148

Restricted funds
Fr J Meriman Memorial Scholarship - (2,425 ) (2,425 )
Children's fund 9,755 (6,135 ) 3,620
Mbarara fund 56,803 (1,840 ) 54,963
Salaries and other restricted 2,760 (5,329 ) (2,569 )
Tiyanjane fund 46,786 (20,123 ) 26,663
116,104 (35,852 ) 80,252
TOTAL FUNDS 298,435 (186,035 ) 112,400

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 153,947 1,682 155,629

Restricted funds
Fr J Meriman Memorial Scholarship 2,425 (2,425 ) -
Children's fund 14,078 2,232 16,310
Mbarara fund 1,140 32,813 33,953
Salaries and other restricted 6,376 11,187 17,563
Tiyanjane fund 486 211 697
24,505 44,018 68,523
TOTAL FUNDS 178,452 45,700 224,152

HOSPICE AFRICA LIMITED

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


9. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 350,642 (348,960 ) 1,682

Restricted funds
Fr J Meriman Memorial Scholarship - (2,425 ) (2,425 )
Children's fund 15,603 (13,371 ) 2,232
Mbarara fund 57,916 (25,103 ) 32,813
Salaries and other restricted 25,956 (14,769 ) 11,187
Tiyanjane fund 59,121 (58,910 ) 211
158,596 (114,578 ) 44,018
TOTAL FUNDS 509,238 (463,538 ) 45,700

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.