Charity registration number SC032424 (Scotland)
Company registration number SC224366 (Scotland)
THE KILBRYDE HOSPICE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
THE KILBRYDE HOSPICE
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Mr Dennis Gallagher (Chairman)
Mr Gordon McHugh (CEO & Vice Chairman)
Lady Susan Haughey CBE
Right Honourable Mr Adam Ingram
Mr Ian Stewart (Treasurer)
Dr Hosney Yosef OBE
Professor Anne Hendry (Chairperson)
Mrs Mhairi Jeffries
Dr John Richards MBE (Company Secretary)
Mrs Gretta McGuiness
Mrs Fiona McKee
Mrs Christine Sherry
Secretary
Dr John Richards MBE (Company Secretary)
Charity number (Scotland)
SC032424
Company number
SC224366
Principal address
Kilbryde Hospice
Mcguinness Way
East Kilbride
Glasgow
Scotland
G75 8GJ
Registered office
Kilbryde Hospice
Mcguinness Way
East Kilbride
Glasgow
Scotland
G75 8GJ
Auditor
Consilium Audit Limited
169 West George Street
Glasgow
United Kingdom
G2 2LB
Bankers
Royal Bank of Scotland
East Kilbride Branch
24/25 Princes Square
East Kilbryde
G74 1LJ
Solicitors
MacRoberts
Capella Building (10th Floor)
60 York Street
Glasgow
G2 8JX
THE KILBRYDE HOSPICE
CONTENTS
Page
Trustees' report
1 - 6
Independent auditor's report
7 - 9
Statement of financial activities
10
Balance sheet
11 - 12
Statement of cash flows
13
Notes to the financial statements
14 - 30
THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Directors present their report and financial statements for the year ended 31 March 2024.

 

Introduction

Kilbryde Hospice is a registered charity and a company limited by guarantee with no share capital. Its activities and operations are governed by our Memorandum and Articles of Association.

The Trustees of Kilbryde Hospice are pleased to present their annual report for the year ended 31 March 2024, together with the audited accounts for 2023/2024, and confirm these comply with the requirements of the Scottish Charity Regulator and of Companies House.

Purpose

Kilbryde Hospice has been delivering palliative care support and services since 2008 and a 12 bed specialist inpatient unit opened in 2018. At Kilbryde, we take immense pride in our history and are deeply passionate about the care we provide. Our achievements are the result of the hard work, dedication, and commitment of our staff and volunteers, who have shaped Kilbryde Hospice into what it is today.

During 2023/2024 we engaged with our staff and volunteers to collectively reframe our vision, mission and values.

Vision

Care for each individual, Compassion for all.

Mission

Kilbryde Hospice is committed to excellence in the provision of compassionate care for patients, and their loved ones, facing life-limiting illness. Our team is dedicated to adding quality and meaning as they support patients in the final part of their life’s journey.

Values

Our core values — Welcoming, Honesty, Respect and Responsibility — are the foundation of all our services. These values inspire and drive us to ensure we provide the best possible person-centred care to as many local people as we can reach, especially those living and dying with a life-limiting progressive illness. We are sincerely committed to making a difference in their lives.

Strategic Aims

In April 2023, the Hospice published a Strategic Plan for 2023 – 2026, replacing our previous Corporate Strategy with five strategic aims:

 

We are pleased to report progress in year one on each of these strategic aims. However, we also note challenges that have constrained the pace of progress.

 

THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Excellent Quality of Care and Support:

We continue to deliver exceptional quality care, as rated by Healthcare Improvement Scotland in their inspection report published in September 2022, and as regularly affirmed by Patient Opinion posts and by carer and stakeholder surveys. Clinical quality, audit and risk and clinical governance committees meet quarterly and are supported by scrutiny and improvement activities on prescribing and infection prevention. The Hospice's community work has significantly expanded across South Lanarkshire in the last year, a testament to our dedicated staff's efforts in engaging with external stakeholders and raising awareness of our community services. Our Day Services, Compassionate Lanarkshire (CLAN), Carer Support, Social Prescribing and Wellbeing teams continue to provide exceptional care both in patients' homes, community settings and from our hospice building. We have expanded our spiritual care team to provide person-centred spiritual care for people of all faiths and no faith. Our primary goal remains to connect with more individuals earlier in their illness, enabling them to live full and meaningful lives for as long as possible.

Specialist palliative care medical workforce challenges experienced by NHS Lanarkshire from autumn 2023 resulted in a reduction of our inpatient beds to 6 beds during the last 4 months of the financial year. This bed reduction was introduced by the Health and Care Partnership as an interim measure for 3 months but has continued as the NHS Lanarkshire medical staffing challenges persist. This reduced capacity is deeply regrettable and has resulted in a significant number of local people being unable to access their preferred place of care and death. The hospice team are working tirelessly with our Health & Social Care Partnership colleagues towards a sustainable solution that will restore our inpatient capacity. Maintaining this level of service is crucial for preserving our hospice's reputation within the community and among stakeholders, thereby securing future support and funding.

Skilled Workforce:

We are exceptionally proud of our volunteers who are active in most departments across the hospice, devoting their skills, experience, expertise and time for the benefit of all who use our services. Together with our staff, our volunteers form our fantastic team of people who ensure we can provide vital hospice services to local people and families. We forecast the economic contribution of our volunteers will exceed £500,000 in the coming financial year. We continue to grow volunteering opportunities and this year were pleased to achieve the UK Investing in Volunteers award, recognising our best practice in volunteer involvement and management.

Staff recruitment improved over 2023/2024 and our clinical vacancy rate is now low. Our education and research committee considers the learning and development needs of our staff and opportunities for rotational posts and attachments in collaboration with local universities and partner agencies. From November 2023, we have invested in staff training and development programmes for our IPU staff to build capability for a new model of nurse led care. By continuing to support our workforce, we can ensure the quality of care remains high and attract skilled professionals. Effective workforce support prevents burnout, enhances productivity, and preserves valuable institutional knowledge, enabling us to consistently deliver high-quality care and support.

Effective, Efficient and Sustainable Services:

Achieving this aim is crucial for efficient resource allocation and service delivery and to enable the hospice to operate smoothly, fulfil its mission, and serve the community well into the future. In 2023/24 we have further developed our analysis of KPIs and introduced benchmarking with comparable UK hospices. We have refreshed our governance framework to align more closely with the 7 domains of the new Healthcare Improvement Scotland Quality Assurance Framework. We have enhanced our capacity for remote consultations and meetings and are working with NHS Lanarkshire to introduce electronic prescribing and an interoperable patient management system.

Effective Partnership Working:

Collaboration with healthcare providers, community organisations, and stakeholders is crucial to our mission of improving patient care and extending our reach into the community. The hospice has endeavoured to maintain and nurture these important relationships. Our commitment to partnership and collaboration remains strong as we continue to work together for the benefit of our patients and the community. Maintaining effective partnerships ensures access to valuable resources, expertise, and referrals, significantly enhancing the overall effectiveness of the hospice's services. We have contributed to the development of a new Palliative Care strategy for Lanarkshire and have strengthened our partnerships with other Scottish hospices, local healthcare providers, community organisations and educational institutions to review care pathways and consider innovative models of care that will allow access to palliative care services at Kilbryde to continue in the longer term. This resulted in our proposal for a technology enabled and community focused model of specialist palliative care that improves communication, continuity and care coordination.

THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

Focused Community Engagement:

Engaging proactively with the community is crucial for enhancing awareness of the hospice's services and mission, thereby enabling us to effectively reach and support those in need. We have strong relationships with many community groups and organisations across South Lanarkshire and work well with our third sector partners and intermediary. In 2023, Kilbryde secured funding from the Integrated Care Fund for a new Community connector post and continued to work with Connected East Kilbride on a model for social prescribing and wellbeing. Our dynamic fundraising team continues to extend our reach to supporters and potential investors. We look forward to engaging openly with our staff, volunteers and community partners on options for a new model of specialist palliative care for Lanarkshire when NHS Lanarkshire and the Health and Social Care Partnership are clearer on the scope and options to be considered.

Financial and Commercial Performance

The financial environment in 2023-24 remained very challenging. Our principal income streams are from donations, fundraising, retail income and existing agreements with NHS Lanarkshire to maintain and develop the provision of palliative care through our current range of services.

At the start of the financial year 2023/2024, the Board agreed to set a deficit budget to allow time for commercial activities to recover from Covid and cope with the challenges of the inflationary economic environment.

It is pleasing to report that actual performance for the year was well below the budgeted deficit, as expenditure was controlled at some £430,000 below budget. Income generation managed to achieve budget in most areas and was well above the numbers reported last year. Consequently, the hospice generated a much smaller than anticipated deficit for the financial year and at a level which did not have an adverse impact on the financial reserves that where in place at the start of the year.

Whilst income from Events, Corporate and Community was below budget, this was offset by income from Trusts & Foundations and Other income (mainly bank interest).

Retail income was circa £100,000 below budget, but was an increase on last year's income, by over £100,000.

On the expenditure front, staff costs were some £470,000 below budget and in line with the level of expenditure in the previous year. This was partly because the Hospice could not fully match the agreed Agenda for Change salary increases within the NHS. In contrast, contract/ sessional fees were circa £110,000 above budget and above last year’s expenditure by a similar amount. The other notable item of expenditure was utilities, which were some £80,000 below budget.

The net impact of these figures is to leave the hospice with reserves to cover 4.6 months of expenditure moving into 2024-25. Based on current projected monthly losses our reserves would sustain the Hospice for over three years at the current level of operational activity.

In February 2024, the hospice received a letter of commitment from our funding body, confirming a 2% increase in funding. The letter also outlined a clear programme of work and supporting actions to achieve a target of 3% recurring savings on baseline budgets. This action will require careful financial planning to manage the increased pressure on cash flow in the year ahead.

Our historical funding support as a percentage of our total expenditure declined from 42.6% in 2020-21 to 36.6% in 2023-24. This downward trend is projected to continue, with funding expected to drop further in the coming years. It is important to note that the level of financial support of a new operating model is still to be confirmed by South Lanarkshire Health and Social Care Partnership. We are currently in discussion with the Scottish Hospices Leadership Group, Hospice UK and the Scottish Government to establish a consistent and national framework for the support of Scottish hospices.

THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

Quality and Governance Framework

Kilbryde Hospice is a people centric independent healthcare provider that continuously strives to excel in the delivery of its services within the South Lanarkshire community. This can only be achieved through the implementation of a Quality and Governance framework that facilitates continuous quality improvement and enables the Hospice to reflect, evaluate and decide on how best to improve the services it provides for patients, carers, families, staff and the wider South Lanarkshire community.

Our Core Values embrace quality in everything we do. Everyone has a key role to play, including: Trustees; Senior Management Team; Staff, Volunteers; and Third-Party Service Providers. As an integrated team, we are committed to ensure we deliver services that have person-centred quality care at its heart.

Our Board meets bi-monthly. Trustees are provided with a comprehensive range of governance and performance reports to enable robust scrutiny and assurance.

Our overall performance is monitored through our Key Performance Indicators for all aspects of our operational services. The circa 80 measures, currently covering Governance, Clinical Services, Finance, Fundraising, Facilities Management and Human Resources, are constantly evolving in line with our services. Targets and/or tolerance levels have been established for most of the measures and these are based on national benchmarks, where available. These measures are presented to the South Lanarkshire Health and Social Care Partnership as part of our contract monitoring arrangements.

Our Financial Governance group meets monthly to review performance and prepare financial input to the Board with a review of budgetary performance, cash flow status and projections of full year financial forecasts. This group provides a full review of financial governance including banking, cash handling, debtors, creditors and maintenance of financial procedures. Key financial information is input and produced via the Xero software package.

Our reserves are maintained at a level that reflects the inherent risk in the charity’s area of activity. As a Board we monitor the current and projected reserves in relation to the Hospice’s operational and financial plans to ensure funding is available to meet our continuing objectives. It remains our Board’s objective to establish a reserve that covers six months of hospice operating costs. Any net income generated is not distributable to the members and is transferred to the appropriate reserves to assist in the meeting of future capital expenditure, running costs and maintenance of existing assets.

The Trustees continually review our level of reserves with the ongoing support from the NHS, local community and grant making organisations to ensure provision of our full range of palliative care services.

The Hospice places a great emphasis on audit and compliance across all aspects of our operations to maintain the highest level of care and quality for our service users.

Our last unannounced inspection by Healthcare Improvement Scotland in September 2022, provided an external validation of many of these control processes and illustrated the continual improvement in service delivery we provide. However, as a Hospice we seek to ensure there is no complacency in any aspect of our performance. Our Quality Assurance Support Team (re-named) remains focused on improving our service quality across all our processes.

THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Structure, governance and management

The Trustees who served during 2023 and up to the date of the financial statements were:

Mr Dennis Gallagher (Chair – see note below)

Mr Gordon McHugh (CEO & Vice Chair)

Lady Susan Haughey CBE

Mrs Gretta McGuinness

Mrs Christine Sherry

Mrs Fiona McKee

Miss Mhairi Jeffries

Mr Ian Stewart (Treasurer)

Dr John Richards MBE (Company Secretary)

Right Honourable Mr Adam Ingram

Dr Hosney Yosef OBE

Mr Joseph Lowe                        (Resigned 15 February 2023)

Professor Anne Hendry (Chair – see note below)

At the financial year-end, Dennis Gallagher stepped down from his role as the Chairperson of the Board of Trustees and has been succeeded by Professor Anne Hendry.

Professor Hendry, who has served as a Trustee since September 2021, brings a wealth of experience and expertise to her new role.

During her tenure as a Trustee, Professor Hendry has played a pivotal role in supporting various Governance Committees, including Clinical Governance and Clinical Quality Audit and Risk, which are fundamental to the mission of the Hospice.

Beyond her contributions to Kilbryde, Professor Hendry serves as a Senior Associate with the International Foundation for Integrated Care (IFIC) and holds the position of Director of IFIC's Country Hub in Scotland. Her extensive background includes national clinical lead roles in Scotland for policy and improvement programs focusing on Long Term Conditions, Reshaping Care for Older People, and Integrated Care. Additionally, she holds honorary academic posts with the University of the West of Scotland and NHS Lanarkshire.

The Board would also like to express its sincere gratitude to our outgoing Chair for his unstinting commitment to Kilbryde Hospice over the past 18 years as a Trustee with 14 of those as Chairperson. Dennis has been an exceptional Chairperson and a huge support to the organisation. The Board is delighted to report that Dennis will continue to serve as a Trustee and Chair of the Finance Governance Committee.

THE KILBRYDE HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
Statement of Trustees' responsibilities

The directors, who also act as trustees for the charitable activities of the charity, 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 Directors 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 Directors are required to:

 

 

The Directors 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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

The auditor, Consilium Audit Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Looking ahead

Kilbryde Hospice remains committed to its vision, mission and values and recognises the critical importance of financial sustainability and workforce resilience in fulfilling our mission.

 

We will uphold our Trustees responsibilities to our stakeholders, maintaining transparency, accountability and integrity in our financial management and governance practices.

We will continue to advocate for innovative policies and initiatives that promote equitable access to high quality specialist palliative care services across Lanarkshire.

The Trustees' report was approved by the Board of Directors.

Mr Dennis Gallagher (Chairman)
Director
23 September 2024
THE KILBRYDE HOSPICE
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF THE KILBRYDE HOSPICE
- 7 -

Opinion

We have audited the financial statements of The Kilbryde Hospice (the ‘charity’) 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 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 2024 and of its incoming resources and application of resources, 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, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

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' (who are also the directors of the company for company law purposes) 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 charitable 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 trustees 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 included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

THE KILBRYDE HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF THE KILBRYDE HOSPICE
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report, included within the trustees’ annual report.

 

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; 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.

-

the Directors 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 Directors

As explained more fully in the statement of Trustees' responsibilities, 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 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 Directors 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 Directors 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

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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:

 

 

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.

 

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.

THE KILBRYDE HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF THE KILBRYDE HOSPICE
- 9 -

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 charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Brian Thomson BA(Hons) CA (Senior Statutory Auditor)
for and on behalf of Consilium Audit Limited
Chartered Accountants
Statutory Auditor
Scotland
G2 2LB
Date:
23 September 2024

Consilium Audit Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

THE KILBRYDE HOSPICE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
363,134
74,862
437,996
420,138
-
420,138
Charitable activities
4
1,887,300
23,847
1,911,147
1,560,477
65,935
1,626,412
Other trading activities
5
1,455,807
-
1,455,807
1,155,105
-
1,155,105

Investments

6
52,643
-
52,643
2,031
-
2,031
Other income
7
13,675
-
13,675
-
-
-
Total income
3,772,559
98,709
3,871,268
3,137,751
65,935
3,203,686
Expenditure on:

Raising funds

8
744,412
-
744,412
738,178
-
738,178
Charitable activities
9
3,222,562
100,269
3,322,831
3,232,567
33,308
3,265,875
Total resources expended
3,966,974
100,269
4,067,243
3,970,745
33,308
4,004,053
Net outgoing resources before transfers
(194,415)
(1,560)
(195,975)
(832,994)
32,627
(800,367)
Gross transfers between funds
24,495
(24,495)
-
-
-
-
Net expenditure for the year/
Net movement in funds
(169,920)
(26,055)
(195,975)
(832,994)
32,627
(800,367)
Fund balances at 1 April 2023
4,612,476
147,501
4,759,977
5,445,470
114,874
5,560,344
Fund balances at 31 March 2024
4,442,556
121,446
4,564,002
4,612,476
147,501
4,759,977

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.

The notes on pages 14 to 30 form part of these financial statements.

THE KILBRYDE HOSPICE
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 11 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
3,215,931
3,262,970
Investments
14
1
1
3,215,932
3,262,971
Current assets
Debtors
16
126,421
192,035
Cash at bank and in hand
1,551,258
1,559,197
1,677,679
1,751,232
Creditors: amounts falling due within one year
17
(329,609)
(254,226)
Net current assets
1,348,070
1,497,006
Total assets less current liabilities
4,564,002
4,759,977
Income funds
Restricted funds
19
121,446
147,501
Unrestricted funds
4,442,556
4,612,476
4,564,002
4,759,977

The notes on pages 14 to 30 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024, although an audit has been carried out under section 144 of the Charities Act 2011.

The Directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

THE KILBRYDE HOSPICE
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
- 12 -

These 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 Directors on 23 September 2024
Mr Dennis Gallagher (Chairman)
Mr Ian Stewart (Treasurer)
Trustee
Trustee
Company Registration No. SC224366
THE KILBRYDE HOSPICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
23
(7,887)
(25,408)
Investing activities
Purchase of tangible fixed assets
(52,695)
(32,417)
Interest received
52,643
2,031
Net cash used in investing activities
(52)
(30,386)
Net decrease in cash and cash equivalents
(7,939)
(55,794)
Cash and cash equivalents at beginning of year
1,559,197
1,614,991
Cash and cash equivalents at end of year
1,551,258
1,559,197

The notes on pages 14 to 30 form part of these financial statements.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
1
Accounting policies
Charity information

The Kilbryde Hospice is a private company limited by guarantee incorporated in Scotland. The registered office is McGuiness Way, Hairmyres, East Kilbride, G75 8GJ, Scotland.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)". 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.

The results of the subsidiary company The Kilbryde Hospice (Construction) Limited are not consolidated in these accounts on the grounds that after excluding intra group transactions and balances the subsidiary results are immaterial to the group. The subsidiary accounts can be made available on request or obtained from Companies House.

1.2
Going concern

At the time of approving the financial statements, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 

The Kilbryde Hospice is reliant upon continuing income streams from donations, fundraising and existing agreements with the NHS in order to both maintain the existing level of care provided to the Out-patient and In-patient care.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Directors in furtherance of their charitable objectives.

Restricted funds are subject to specific 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.

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.

Gifts in kind are valued at the directors estimate of the market value of the donation.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 15 -

Revenue grants are recognised in the SOFA when the charity has entitlement. Capital grants are also recognised in the SOFA when the charity has entitlement; both are credited to reserves as appropriate to the nature and conditions attaching to the grant.

Fundraising income is recognised in the year of receipt except for event income where income is recognised when invoiced.

 

Income is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

1.5
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.

 

'Raising funds' comprises all costs and expenses incurred to allow the various departments, staff members and volunteers to actively raise funds.

 

'Charitable activities' comprise all costs and expenses considered to relate directly to achieving and maintaining the objects of the Kilbryde Hospice, maintain quality standards and to comply with statutory obligations.

 

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:

Leasehold land and buildings
2% straight line
Medical and computer equipment
20% straight line & 25% straight line
Fixtures, fittings and shop equipment
20% straight line & 25% straight line
Motor vehicles
20% 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 represents the charity's dormant subsidiary and was initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investment is assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in net income/(expenditure) for the year.

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.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 16 -
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).

1.9
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.

1.10
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.

1.11
Taxation

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

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 17 -
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.

1.14

Volunteer support

Voluntary help is not included in the accounts. A significant amount of work is undertaken for the Kilbryde Hospice on an unpaid basis by volunteers. The financial value attached to the unpaid volunteer help has not been quantified and is not reflected in the financial statements. However, the Hospice recognises and acknowledges the significant reduction in running costs achieved by the provision of such help.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Directors 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.

In preparing the financial statements the directors have made the following judgements:

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
funds
funds
funds
2024
2024
2024
2023
£
£
£
£
Donations and gifts
48,497
4,170
52,667
119,581
Government grants
-
70,692
70,692
-
Donated goods and services
275,000
-
275,000
290,925
Gift aid
39,637
-
39,637
9,632
363,134
74,862
437,996
420,138
Donated goods and services

A significant amount of work is undertaken for the Kilbryde Hospice on an unpaid basis by volunteers. The financial value attached to the unpaid volunteer help has not been quantified and is not reflected in the financial statements. However, the Hospice recognises and acknowledges the significant reduction in running costs achieved by the provision of such help.

 

Included within Gifts in kind is an amount totalling £275,000 (2023: £290,925) representing the market value of retail outlets gifted for use by the Hospice during the year.

 

Where a value can be assigned for gifts in kind this has been quantified as above.

4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Performance related grants
1,475,409
23,847
1,499,256
1,408,047
65,935
1,473,982
Ancillary trading income
40,997
-
40,997
20,887
-
20,887

Corporate, trust & foundation funding

370,894
-
370,894
131,543
-
131,543
1,887,300
23,847
1,911,147
1,560,477
65,935
1,626,412
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Events

453,446
314,298

Campaigns

52,107
27,532

Community Fundraising

392,979
393,566

Charity shops

503,746
396,394

Lottery - 500 Club

53,529
23,315
Other trading activities
1,455,807
1,155,105
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
52,643
2,031
7
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Insurance income

13,675
-
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
8

Raising funds

Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Seeking donations, grants and legacies
16,955
5,294
Membership schemes and social lotteries
-
7,867
Staging fundraising events
99,278
75,507
Staff costs
343,846
348,918
Fundraising and publicity
460,079
437,586
Trading costs
Operating charity shops
284,333
300,592
744,412
738,178
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
9
Expenditure on charitable activities

Care for the terminally ill

Care for the terminally ill

2024
2023
£
£
Direct costs
Staff costs
1,746,927
1,789,404

Medical supplies

166,137
108,726

Premises expenses

32,211
42,859

Vehicle running costs

10,410
15,449

Vehicle leasing costs

7,286
10,173

Cleaning and clinical waste

11,988
42,492

Sessional staff

367,708
301,146
2,342,667
2,310,249
Share of support and governance costs (see note 10)
Support
973,164
948,626
Governance
7,000
7,000
3,322,831
3,265,875
Analysis by fund
Unrestricted funds
3,222,562
3,232,567
Restricted funds
100,269
33,308
3,322,831
3,265,875
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
10
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Staff costs
439,612
-
439,612
430,660
-
430,660
Depreciation
99,735
-
99,735
137,387
-
137,387
Volunteer and staff related expenses
26,945
-
26,945
27,665
-
27,665
Catering costs
54,859
-
54,859
48,614
-
48,614

Accountancy and professional fees

28,253
-
28,253
26,761
-
26,761

Advertising and promotion

155
-
155
1,975
-
1,975

Postage, printing and stationery

18,915
-
18,915
23,233
-
23,233

Vehicle insurance

3,306
-
3,306
3,593
-
3,593

Sundry expenses

19,759
-
19,759
22,064
-
22,064

Insurance

23,325
-
23,325
24,361
-
24,361

Computer and software

50,283
-
50,283
46,699
-
46,699

Heat, light & rates

163,634
-
163,634
113,504
-
113,504

Ground rent

27,000
-
27,000
28,167
-
28,167

Telephone and internet

17,383
-
17,383
13,943
-
13,943
Audit fees
-
7,000
7,000
-
7,000
7,000
973,164
7,000
980,164
948,626
7,000
955,626
Analysed between
Charitable activities
973,164
7,000
980,164
948,626
7,000
955,626

Governance costs includes payments to the auditors of £7,000 (2023- £7,000) for audit fees.

11
Directors

None of the Directors (or any persons connected with them) received any remuneration or benefits from the charity during the year in connection as their role as Trustee.

One of the directors (or any persons connected with them) received remuneration directly from the charity during the year in connection with their role as CEO.

 

Authority for the remuneration was unanimously granted by the Board of Directors in line with the Charity's Articles of Association. The remuneration package totalled £94,071 (2023 - £91,682) which included employer pension contributions of £4,508 (2023 - £4,366).

 

No director received reimbursement of out of pocket expenses or for fundraising costs borne personally (2023 - £nil). The value of unclaimed expenses is considered to be immaterial.

 

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 23 -
12
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Fundraising, support & administration
33
34
Patient care
76
80
Total
109
114
Employment costs
2024
2023
£
£
Wages and salaries
2,226,479
2,200,209
Social security costs
202,267
210,739
Other pension costs
101,639
158,034
2,530,385
2,568,982
The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
£70,000 - £80,000
-
1
£90,001 - £100,000
1
-
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
13
Tangible fixed assets
Leasehold land and buildings
Medical and computer equipment
Fixtures, fittings and shop equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2023
3,843,060
273,705
283,053
32,644
4,432,462
Additions
40,285
5,677
6,733
-
52,695
At 31 March 2024
3,883,345
279,382
289,786
32,644
4,485,157
Depreciation and impairment
At 1 April 2023
628,086
258,750
250,012
32,644
1,169,492
Depreciation charged in the year
76,928
10,046
12,760
-
99,734
At 31 March 2024
705,014
268,796
262,772
32,644
1,269,226
Carrying amount
At 31 March 2024
3,178,331
10,586
27,014
-
3,215,931
At 31 March 2023
3,214,974
14,955
33,041
-
3,262,970
14
Fixed asset investments
Other investments
Cost or valuation
At 1 April 2023 & 31 March 2024
1
Carrying amount
At 31 March 2024
1
At 31 March 2023
1
2024
2023
Other investments comprise:
Notes
£
£
Investments in subsidiaries
15
1
1
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 25 -
15
Subsidiaries

These financial statements are separate charity financial statements for 31 March 2024.

Details of the charity's subsidiaries at 31 March 2024 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
The Kilbryde Hospice (Construction) Ltd
Scotland
Dormant
Ordinary
100.00
16
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
15,776
26,933
Amounts owed by subsidiary undertakings
462
462
Other debtors
67,508
55,459
Prepayments and accrued income
42,675
109,181
126,421
192,035
17
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
66,739
67,809
Trade creditors
85,837
37,137
Other creditors
5,378
6,097
Accruals and deferred income
171,655
143,183
329,609
254,226
18
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 £101,639 (2023 - £158,034).

19
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Balance at
31 March 2024
£
£
£
£
£
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19
Restricted funds
(Continued)
- 26 -
CLAN Funding
-
23,847
(23,847)
-
-
General equipment & furnishings
12,504
-
-
-
12,504
Music & exercise therapy classes
25
1,220
(245)
-
1,000
Laundry services
4,257
-
(1,178)
(1,302)
1,777
Garden project
16,029
-
(758)
(2,772)
12,499
Wellbeing project
3,427
-
(1,570)
-
1,857
Viewpark gardens allotment trust
1,138
-
(665)
(473)
-
Donations
25,615
4,170
(1,429)
-
28,356
Fire safety
1,964
-
(550)
-
1,414
Canopies
39,948
-
-
(39,948)
-
The Robertson Trust
19,500
19,500
(33,027)
-
5,973
Mental Health & Wellbeing
3,000
-
-
-
3,000
UK conference
94
-
-
-
94
Mental Health & Wellbeing Fund
20,000
-
(20,000)
-
-
OU PNP
-
15,000
(15,000)
-
-
EK & Strathaven Locality Network
-
10,000
(2,000)
-
8,000
Kilbryde Prescribes
-
17,000
-
-
17,000
Project Solar
-
5,922
-
20,000
25,922
Charitable Trust
-
2,050
-
-
2,050
(147,501)
98,709
(100,269)
(24,495)
(121,446)
THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19
Restricted funds
(Continued)
- 27 -

CLAN Funding

Compassionate Lanarkshire (CLAN) is a partnership project between Kilbryde, St Andrew’s, and Strathcarron Hospices which aims to support vulnerable and isolated individuals and carers in Lanarkshire affected by a life-limiting illness including cancer, chronic obstructive pulmonary disease, heart disease and progressive neurological conditions. The team offer emotional, therapeutic, and practical support to help individuals and families identify their strengths and build on them to achieve the best possible quality of life.

 

Project - General equipment & furnishings

General equipment & furnishings comprises generous contributions received from The Steel Charitable Trust, Sir Alec Black Charity, The Persula Foundation, Big Lottery Awards for All, St. James Place Foundation, The AMW Charitable Trust and more recently the Charities Trust of £4,800 all collectively to cover the capital cost of much needed equipment and furnishings throughout the Hospice building. The remaining fund balance relates to unspent funds of £12,504 and the carrying value of the assets to be released in line with the depreciation policy over the useful life of the assets.

 

Project - Music & exercise therapy classes

Music and exercise therapy classes are revenue grants received from Morrisons Foundation , The D'Oyly Carte Charitable Trust. WM Mann Foundation and more recently Awards for All £4,800 and AFM Electrical £1,000 to contribute towards sessional staff and music equipment costs in providing vital therapy classes to patients.

 

Project - Laundry Service

Laundry service grants are capital grants received from The Hobson Charitable Trust, Hospice Aid UK, WG Edwards, The Albert Hunt Foundation, The Boshier-Hinton Foundation, The Act Foundation and Margaret Murdoch all collectively received to cover the cost of laundry equipment to provide laundry services.

 

Project - Garden

Garden grants is a capital grant received from Morrison's towards the Garden area for patients and families visiting the Hospice.

 

Project - Wellbeing

The wellbeing project represents funding received from the Hunter Foundation to contribute the provision of virtual services to patients

.

Project - Viewpark gardens allotment trust

The project represents money received from the trust towards the improvement of the kitchen and purchase of related assets.

 

Donations

General restricted donations for various hospice activities to support our patients and their families

 

Project - Fire Safety

Fire safety funding is income received from Older Active and a number of individuals for the Hospice to make improvements to the overall fire safety of the building.

 

Project - Canopies

Funding received from South Lanarkshire Council, Hugh Fraser Foundation, Morrisons & the Community Fund for the purchase of canopies at the Hospice.

 

The Robertson Trust

Funding of a Family Support Worker, offering emotional, social, and practical support during some of their most challenging times. The Robertson Trust's contribution has enabled us to maintain and enhance this essential service, ensuring that our patients and their loved ones receive the dedicated support they need.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19
Restricted funds
(Continued)
- 28 -

Mental Health & Wellbeing

Our hospice has received generous funding from Voluntary action South Lanarkshire (VASLan) to partner with Healthy and Active East Kilbride to enhance our mental health and wellbeing services. This vital support will allow us to expand our offerings, providing crucial resources and compassionate care to patients and families in our community.

 

UK conference

Funding to support the attendance of clinical staff at the Hospice UK Annual Conference. This vital financial support enables our team to engage in professional development, learn about the latest advancements in palliative care, and network with peers and experts from across the country. The conference provides our clinicians with the knowledge and tools necessary to enhance the quality of care we offer to our patients, ensuring that we continue to meet the highest standards in hospice care. We are grateful for this opportunity to invest in the growth and expertise of our staff.

 

OU PNP

Our organisation received targeted funding from the Scottish Government to support Clinical Support Workers (CSWs) in undertaking nursing qualifications. This funding was instrumental in enabling CSWs to pursue further education and professional development, enhancing their skills and qualifications. The investment aligns with our commitment to fostering career progression within our team, ensuring high standards of care, and addressing the growing demand for qualified nursing professionals in our sector.

 

EK & Strathaven Locality Network

We were fortunate to receive funding from Voluntary Action South Lanarkshire as the lead partner, for the delivery of a variety of community Third Sector Networking events. The funding shared between Kilbryde Hospice and Healthy and Active East Kilbride allowed us to cover essential costs, ensuring these events were accessible to all, and furthered our mission to enhance community cohesion and well-being.

 

Kilbryde Prescribes

We received vital funding from VASLAN to support the employment of a Social Prescribing Link Worker. This funding has enabled us to enhance our community services by connecting individuals with non-medical support and activities tailored to their needs. The Social Prescribing Link Worker has played a crucial role in improving the wellbeing of our service users by helping them access local resources, social groups, and health services, thereby fostering a more holistic approach to community health and wellbeing. This investment has significantly contributed to our mission of building stronger, healthier communities.

Project Solar

We have received generous funding from Solwec Spirit of South Lanarkshire and Screwfix, in support of our solar panel project for the main hospice building. The support from Solwec Spirit of South Lanarkshire, known for its commitment to sustainability and community initiatives, has provided the foundation for this green energy endeavour. Complementing this, Screwfix contributed vital resources to allow us to advance this project. Together, these contributions will not only help reduce our carbon footprint but also ensure long-term energy savings, enabling us to allocate more resources to patient care.

 

Charitable Trust

Funding received from Yorkshire Building Society and Barclays for various improvements to our facilities and day services activities.

 

Transfers between funds

In the year ended 31 March 2024 a transfer of £44,495 (2023: £nil) has been made from restricted reserves to unrestricted reserves in relation to the release of funds for fixed asset purchases.

 

In the year ended 31 March 2024 a transfer of £20,000 (2023: £nil) has been made from unrestricted reserves to restricted reserves in relation to a Project Solar.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 29 -
20
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
3,215,931
-
3,215,931
3,212,447
50,523
3,262,970
Investments
1
-
1
1
-
1
Current assets/(liabilities)
1,226,624
121,446
1,348,070
1,400,028
96,978
1,497,006
4,442,556
121,446
4,564,002
4,612,476
147,501
4,759,977
21
Operating lease commitments

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
27,798
34,992
Between two and five years
104,000
105,798
In over five years
2,288,000
2,314,000
2,419,798
2,454,790

The operating leases represent leases of premises and equipment from third parties. The leases are negotiated over terms of 1 to 100 years.

22
Related party transactions

The City Charitable Trust

 

In addition to the aforementioned, during the year The City Charitable Trust donated (excluding the previous donation above) the sum of £2,200 (2023: £32,770) through donations and attending events.

 

Milne Management Ltd

 

During the year Milne Management Ltd, an organisation closely connected to a member of the Senior Management Team, provided security, retail and other services during the year totalling £256,204 (2023: £258,549). A balance of £nil (2023: £2,500) was outstanding at the year end.

THE KILBRYDE HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 30 -
23
Cash generated from operations
2024
2023
£
£
Deficit for the year
(195,975)
(800,367)
Adjustments for:
Investment income recognised in statement of financial activities
(52,643)
(2,031)
Depreciation and impairment of tangible fixed assets
99,735
137,387
Movements in working capital:
(Increase)/decrease in stocks
-
12,634
Decrease in debtors
65,613
582,691
Increase in creditors
75,383
54,838
(Decrease) in deferred income
-
(10,560)
Cash absorbed by operations
(7,887)
(25,408)

 

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