Charity registration number 702654 (England and Wales)
Company registration number 02397402
HALTON HAVEN HOSPICE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
HALTON HAVEN HOSPICE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Felton
D J Hankin
A Owen
(Appointed 30 July 2025)
K Pettitt
(Appointed 29 January 2025)
C Smith
(Appointed 29 January 2025)
Charity number (England and Wales)
702654
Company number
02397402
Registered office
Barnfield Avenue
Murdishaw
Runcorn
Cheshire
WA7 6EP
Auditor
Mitchell Charlesworth (Audit) Limited
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ
Bankers
Lloyds Bank plc
Fountain Square
Hanley
Stoke On Trent
Staffordshire
ST1 1LE
HALTON HAVEN HOSPICE
CONTENTS
Page
Trustees' report
1 - 5
Independent auditor's report
6 - 9
Statement of financial activities
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13 - 29
HALTON HAVEN HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objective of the charity is to provide palliative and end-of-life care for patients living with life-limiting illnesses, including, but not limited to, cancer, heart failure, respiratory conditions, and neurological disorders.

Strategies for achieving aims and objectives

The philosophy of care employed to achieve the charity's objective is centred on the needs of the individual and incorporates physical, psychological, spiritual, emotional, and social needs. Patients and their families are consulted on all aspects of their care. The service is offered free of charge to anyone in need, ensuring equal access and compassionate support for all.

There have been no changes to the objectives of the charity, however, policies are regularly reviewed, at least annually and updated as and when required and new policies are introduced as and when appropriate.

Public benefit

The trustees have considered the Charity Commission's guidance on public benefit and, in particular, the guidance on the relief of those in need by reason of ill-health. The trustees are satisfied that the charity’s work provides clear public benefit through the delivery of high-quality palliative and end-of-life care for people affected by serious and life-limiting conditions.

Achievements and performance
Significant activities and achievements against objectives

 

In 2025, the Hospice has made significant changes in clinical data collection and management with a transformation strategy to digitise all patient and medical information. The reasons for this are manifold – patient safety, data protection and privacy, ease of access to information for patient care and data security. This brings the Hospice in line with the NHS Digital plan to ensure that all organisations who are supported with NHS funding, can be part of the national Digital Transformation Strategy. To this end, the Hospice has implemented EMIS (Egton Medical Information Systems) in January 2025. This system is used by all GPs in the Bridgewater Community Healthcare NHS Trust, which ensures that there is continuity of patient data and information between GPs and the Hospice. Staff are well trained and are very positive about this development. It has meant although there are licencing costs to the hospice for the software, this is mitigated somewhat by the reduction in paper purchases, printing and staff costs associated with the paper patient files and other paper-based systems.

The hospice is working towards a paperless environment with the purchase of a licence for Vantage, a compliance and administration system that is used by many hospices across the UK. This system supports Quality Assurance, Facilities Management and audit functions meaning that information can be gathered and shared to promote quality improvement in both the clinical and managerial environments of the Hospice.

The implementation of Ashtons EPMA (Electronic Prescribing and Medicines Administration) is in process, and it is hoped that it will be in operation from January 2026. This will make a significant contribution to patient safety on the ward, improving efficiency and effectiveness of medications management.

HALTON HAVEN HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

Acupuncture has proven to be a highly effective modality for managing pain and stress over the past year. Many patients have chosen to receive this intervention, which provides a holistic approach to symptom management and works alongside existing pain medications. The service has been very well received, and patients are routinely informed of this treatment option through the Physiotherapist.

The Trustees would like to thank all hospice staff for their continued commitment to delivering the highest quality of patient care. This dedication is reflected in the 100% satisfaction rate from our Patient and Family Surveys and echoed in the many positive comments received from patients and their families.

The trustees would also like to express their gratitude to the numerous volunteers for their time and enthusiasm without which we could not offer the special kind of caring that our patients and families require.

We are very grateful for the generous support that the Hospice receives from Cheshire and Merseyside ICB, the local community and local businesses. The support is vital and much more appreciated given the increased cost of living expenses that impact households and the Hospice alike.

Financial review

For the year ended 31 March 2025, the hospice recorded a deficit of £224,115 (2024: surplus £860,247). Total income was £2,666,337, mainly from statutory funding provided by Cheshire and Merseyside ICB, with additional income from donations, retail, and fundraising.

Total expenditure was £2,890,452, reflecting inflationary pressures and continued investment in digital and estates improvements.

Details of the charity’s unrestricted reserves are shown in the notes to the financial statements and amount to £1,703,828. Most of this balance is represented by the value of the land and buildings and cash and bank balances.

Reserves policy

The charity’s reserve policy is to build up an unrestricted reserve sufficient to enable the charity’s activities to be continued for a period of three months should regular funding become unobtainable. The organisation continues to seek new funding sources to continue its work.

Remuneration of key management personnel

It is the policy of Halton Haven Hospice to pay the staff workforce in accordance with statutory requirements and in line with similar organisations.

Major risks

The trustees actively review the major strategic, business and operational risks that the charity faces on a regular basis and acknowledge that the key risks relate to the uncertainty of donations, fundraising and grants. These are monitored closely to mitigate the impact these may have.

HALTON HAVEN HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Plans for future periods

During 2024/25, the hospice continued to strengthen its infrastructure and clinical systems through the introduction of EMIS Web, further development of the Vantage quality assurance platform, and preparatory work for an Electronic Prescribing and Medicines Administration (ePMA) system. These investments have provided a strong foundation for continued digital transformation and service development in the year ahead.

Looking forward, the hospice remains committed to enhancing patient accessibility, sustainability, and collaboration across the local health system. Our priorities for the year ending 31 March 2026 reflect both continuity from previous work and new opportunities to expand the range and reach of our services.

Priority 1 - Expansion of Outpatient and Day Services (“Holistic Hub”)


The hospice will embed and evaluate the new outpatient consultant clinic model to improve accessibility and continuity of care. Development of the Holistic Hub, a modern, wellbeing-focused evolution of the traditional Day Hospice will continue, offering group and individual wellbeing programmes and introducing day-case procedures such as paracentesis. These changes aim to reduce avoidable hospital admissions, strengthen community partnerships, and promote a more dynamic, person-centred model of hospice care.

Priority 2 – Improving Dementia End-of-Life Care Services


We will build on collaborative work with the Alzheimer’s Society and local care providers to improve pathways for people living with dementia. Plans include increased education and support for care-home staff, development of a dementia-friendly room within the In-Patient Unit, and initiatives to raise awareness of hospice support for patients and families affected by dementia.

Priority 3 – Department of Health and Social Care Hospice Grants


The hospice will explore funding opportunities through the DHSC Hospice Grant Programme to support capital improvements, workforce wellbeing, and digital transformation. These bids will align with organisational priorities around sustainability, quality, and patient environment enhancement, including continued investment in solar panel installation and energy efficiency measures to reduce operating costs and carbon emissions in line with NHS Green Plan and net-zero initiatives. This commitment supports both environmental responsibility and long-term financial resilience for the hospice.

These priorities, building on the achievements of 2024/25, demonstrate the hospice’s continued focus on innovation, integration, and the delivery of high-quality palliative and end-of-life care within our local community.

Structure, governance and management

The company is governed by its Memorandum and Articles of Association.

 

The company is limited by guarantee, whereby every member of the company undertakes to contribute to the assets of the company in the event of winding up, an amount not exceeding five pounds.

HALTON HAVEN HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Trustees

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

 

E Guy
(Resigned 20 March 2025)
J McGowan
(Resigned 29 January 2025)
C Cullerton
(Resigned 21 October 2025)
B J Davenport-Lawton
(Appointed 30 July 2024 and resigned 25 September 2025)
A Felton
M Guy
(Resigned 30 July 2025)
D J Hankin
J Hunt
(Resigned 10 October 2025)
A M Hughes
(Resigned 5 June 2024)
J Fagan
(Resigned 1 May 2024)
A Owen
(Appointed 30 July 2025)
K Pettitt
(Appointed 29 January 2025)
C Smith
(Appointed 29 January 2025)
Recruitment and appointment of trustees

The trustees who have served during the year are set out above. The trustees are appointed by the members of the company and one third of the trustees retire by rotation each year and may offer themselves for re-election in accordance with the Articles of Association.

Organisational structure

The Board of Directors meet bi-monthly and administer the charity. As trustees they have overall responsibility for the operational activities and for strategic leadership and direction of the charity.

 

During the year the day-to-day operations are overseen by the Chief Executive Officer/Registered Manager, Medical Director, Director of Care and Operational Services, Director of Income Generation and Finance Director, who together make up the Executive Team.

Statement of trustees' responsibilities

The trustees, who are also the directors of Halton Haven Hospice for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HALTON HAVEN HOSPICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Auditor

In accordance with the company's articles, a resolution proposing that Mitchell Charlesworth (Audit) Limited be reappointed as auditor of the company will be put forward at a General Meeting.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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

A Owen
Trustee
26 November 2025
HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF HALTON HAVEN HOSPICE
- 6 -

Opinion

We have audited the financial statements of Halton Haven Hospice (the ‘charity’) for the year ended 31 March 2025 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 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HALTON HAVEN HOSPICE
- 7 -
Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; or

-

we have not received all the information and explanations we require for our audit; or

-

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HALTON HAVEN HOSPICE
- 8 -
Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

 

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

 

 

 

 

 

 

 

 

 

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:

 

(i) The presentation of the charity's Statement of Financial Activities, (ii) revenue recognition, (iii) the overstatement of salary and other costs and (iv) the understatement and cut off in relation to liabilities and costs. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

 

We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charities' issued by the joint SORP making body.

 

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty. These included the registration with the Care Quality Commission, Safeguarding and Data Protection Regulations.

HALTON HAVEN HOSPICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF HALTON HAVEN HOSPICE
- 9 -
Audit response to risks identified

As a result of performing the above, we identified the presentation of the charity's Statement of Financial Activities, revenue recognition, overstatement of wages and other costs, and understatement and cut off of other costs as the key audit matters related to the potential risk of fraud.

 

In addition to the above, our procedures to respond to risks identified included the following:

 

 

 

 

 

 

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Philip Griffiths (Senior Statutory Auditor)
For and on behalf of Mitchell Charlesworth (Audit) Limited, Statutory Auditor
Accountants
Glebe Business Park
Lunts Heath Road
Widnes
Cheshire
WA8 5SQ
26 November 2025
HALTON HAVEN HOSPICE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
501,161
238,512
739,673
784,384
21,600
805,984
Charitable activities
4
1,476,382
-
1,476,382
1,565,228
-
1,565,228
Other trading activities
5
431,068
-
431,068
370,645
-
370,645
Investments
6
7,682
-
7,682
6,637
-
6,637
Other income
7
11,532
-
11,532
12,578
-
12,578
Total income
2,427,825
238,512
2,666,337
2,739,472
21,600
2,761,072
Expenditure on:
Raising funds
8
189,544
-
189,544
161,136
-
161,136
Charitable activities
9
2,584,882
116,026
2,700,908
2,381,363
30,804
2,412,167
Total expenditure
2,774,426
116,026
2,890,452
2,542,499
30,804
2,573,303
Net income/(expenditure)
(346,601)
122,486
(224,115)
196,973
(9,204)
187,769
Other recognised gains and losses:
Revaluation of tangible fixed assets
-
-
-
672,478
-
672,478
Net movement in funds
11
(346,601)
122,486
(224,115)
869,451
(9,204)
860,247
Reconciliation of funds:
Fund balances at 1 April 2024
2,050,429
16,514
2,066,943
1,180,978
25,718
1,206,696
Fund balances at 31 March 2025
1,703,828
139,000
1,842,828
2,050,429
16,514
2,066,943

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.

HALTON HAVEN HOSPICE
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
15
1,370,317
1,311,735
Current assets
Stocks
16
3,501
2,558
Debtors
17
108,980
121,302
Cash at bank and in hand
562,806
1,015,110
675,287
1,138,970
Creditors: amounts falling due within one year
19
(197,316)
(368,630)
Net current assets
477,971
770,340
Total assets less current liabilities
1,848,288
2,082,075
Creditors: amounts falling due after more than one year
21
(5,460)
(15,132)
Net assets
1,842,828
2,066,943
The funds of the charity
Restricted income funds
23
139,000
16,514
Unrestricted funds
24
1,703,828
2,050,429
1,842,828
2,066,943
The financial statements were approved by the trustees on 26 November 2025
A Owen
Trustee
Company registration number 02397402 (England and Wales)
HALTON HAVEN HOSPICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
29
(317,106)
248,408
Investing activities
Purchase of tangible fixed assets
(131,988)
(58,189)
Investment income received
7,682
6,637
Net cash used in investing activities
(124,306)
(51,552)
Financing activities
Repayment of bank loans
(10,892)
(9,108)
Net cash used in financing activities
(10,892)
(9,108)
Net (decrease)/increase in cash and cash equivalents
(452,304)
187,748
Cash and cash equivalents at beginning of year
1,015,110
827,362
Cash and cash equivalents at end of year
562,806
1,015,110
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
1
Accounting policies
Charity information

Halton Haven Hospice is a private company limited by guarantee incorporated in England and Wales. The registered office is Barnfield Avenue, Murdishaw, Runcorn, Cheshire, WA7 6EP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.

1.2
Going concern

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

 

The charity derives part of its income from the funding it receives from the NHS Halton CCG for the provision of palliative care. The CCG reviews annually the number of beds that they are prepared to fund. Any shortfall needs to be funded from the Hospice's other resources. These include grants, donations and fundraising and cannot be forecast accurately.

 

The trustees continue to pursue options for building the reserves of the Hospice and of increasing the income from fundraising.

 

The accounts have been prepared on a going concern basis on the assumption that the existing financial resources will continue to support the charity. The accounts do not include any adjustments that would result from a failure to receive this continuing support or to achieve the forecast income levels.

1.3
Charitable funds

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

Restricted funds are subject to specific conditions by donors 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.
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -

Grants receivable are accounted for on an accruals basis.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

General liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to expenditure.

 

Costs are allocated between raising funds, direct charitable and other expenditure according to the nature of the costs. Where items involve more than one category, they are apportioned as appropriate.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
4% Straight line
Fixtures and fittings
15% & 33.3% Straight line
Motor vehicles
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
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).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
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
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.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
167,254
-
167,254
146,044
-
146,044
Legacies
253,407
-
253,407
631,000
-
631,000
Grants
80,500
238,512
319,012
7,340
21,600
28,940
501,161
238,512
739,673
784,384
21,600
805,984
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable activities
Performance related grants
1,476,382
1,570,355
Ancillary trading income
-
(5,127)
1,476,382
1,565,228
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Non-charitable trading activities
19,823
24,265
Membership subscriptions and sponsorships
9,135
3,584
Fundraising events
173,870
161,895
Shop income
89,470
83,391
Letting and licensing arrangements
52,398
27,340
Sponsorships and social lotteries
86,372
70,170
Other trading activities
431,068
370,645
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
7,682
6,637
7
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
11,532
12,578
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
8
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Seeking donations, grants and legacies
19,026
7,686
Staging fundraising events
81,275
34,809
Fundraising agents
2,131
-
Other fundraising costs
(943)
16,975
Staff costs
71,079
85,929
172,568
145,399

Shop costs

Operating charity shops
2,670
2,263
Other trading activities
1,572
1,319
Staff costs
12,734
12,155
16,976
15,737
Total costs
189,544
161,136
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
9
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
1,721,208
1,500,049
Other leases
4,308
30,151
Rates and water
8,251
1,893
Light and heat
59,129
40,739
Repairs and maintenance
38,095
40,532
Insurance
33,368
35,268
Motor and travelling
3,663
4,681
Other direct costs
70,009
58,581
Canteen and cleaning
106,699
99,457
Agency and medical cover
66,717
63,574
Telephone
2,518
2,608
2,113,965
1,877,533
Share of support and governance costs (see note 10)
Support
565,519
509,844
Governance
21,424
24,790
2,700,908
2,412,167
Analysis by fund
Unrestricted funds
2,584,882
2,381,363
Restricted funds
116,026
30,804
2,700,908
2,412,167
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
10
Support costs allocated to activities
2025
2024
£
£
Basis of allocation
Staff costs
All attributable to the one activity
315,448
301,759
Depreciation
73,406
64,204
Advertising
-
1,515
Information technology
114,582
63,208
Legal and professional
38,354
42,019
Other office costs
11,133
15,189
Bank charges
4,439
7,652
Interest payable
534
790
Other support costs
7,623
13,508
Governance costs
21,424
24,790
586,943
534,634
Analysed between:
Charitable activities
586,943
534,634
2025
2024
Governance costs comprise:
£
£
Audit fees
10,000
13,750
Accountancy
11,424
11,040
21,424
24,790
11
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
10,000
13,750
Depreciation of owned tangible fixed assets
73,406
64,204
12
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024 - £Nil).

 

The total amount of employee benefits received by key management personnel is £213,987 (2024 - £177,557).

 

The charity considers its key management personnel to comprise of the Chief Executive Officer, the Director of Finance and the Director of Care and Operations.

 

 

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
13
Employees

The average monthly number employees during the year, calculated on the basis of full time equivalents, was as follows:

2025
2024
Number
Number
Nursing & support
41
42
Fundraising
3
4
Management and administration
12
17
Total
56
63
Employment costs
2025
2024
£
£
Wages and salaries
1,860,719
1,673,023
Social security costs
184,927
156,651
Other pension costs
74,823
70,218
2,120,469
1,899,892
The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£90,001 - £100,000
1
1
£110,001 - £120,000
-
1
14
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
15
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost or valuation
At 1 April 2024
1,200,000
378,722
38,870
1,617,592
Additions
66,719
65,269
-
131,988
At 31 March 2025
1,266,719
443,991
38,870
1,749,580
Depreciation and impairment
At 1 April 2024
-
266,987
38,870
305,857
Depreciation charged in the year
48,760
24,646
-
73,406
At 31 March 2025
48,760
291,633
38,870
379,263
Carrying amount
At 31 March 2025
1,217,959
152,358
-
1,370,317
At 31 March 2024
1,200,000
111,735
-
1,311,735

Land and buildings with a carrying amount of £527,522 were revalued on 13 February 2024 by Legat Owen, independent valuers not connected with the charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

At 31 March 2025, had the revalued asset been carried at historic cost less accumulated depreciation and accumulated impairment losses, its carrying amount would have been £545,480 (2024 - £527,522).

16
Stocks
2025
2024
£
£
Finished goods and goods for resale
3,501
2,558
17
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
328
1,713
Other debtors
81,941
87,979
Prepayments and accrued income
26,711
31,610
108,980
121,302
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
18
Loans and overdrafts
2025
2024
£
£
Bank loans
15,833
26,725
Payable within one year
10,373
11,593
Payable after one year
5,460
15,132
19
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
18
10,373
11,593
Other taxation and social security
36,115
37,590
Trade creditors
51,991
65,713
Other creditors
42,147
96,980
Accruals and deferred income
56,690
156,754
197,316
368,630
20
Details of security

The charity's bankers, Lloyds Bank plc, have a security against the charity by way of a charge over the commercial freehold property.

21
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
18
5,460
15,132
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
74,823
70,218

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.

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
23
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.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
The Will Charitable Trust
-
7,000
-
7,000
Skelton Charity
-
1,375
-
1,375
Men's shed
1,380
-
(80)
1,300
Community cafe
1,208
-
(676)
532
Merseyflow
3,600
-
(1,350)
2,250
ICB re. Community Cabin
-
38,217
(38,217)
-
ICB re. ACP
-
70,976
(70,976)
-
UKH Foundation
-
5,000
-
5,000
New entrance doors
1,461
-
(878)
583
New boundary fence
765
-
(459)
306
Groundwork - Tesco
-
1,050
-
1,050
B&Q Foundation
4,500
-
(200)
4,300
Arnold Clarke Autos
900
-
(40)
860
The Skelton Charity
900
-
(40)
860
Bruce Wakefield
1,800
-
(80)
1,720
Crimebeat - new fence
-
500
-
500
DHSC Capital Grant Programme
-
55,394
(670)
54,724
The Wolfson Foundation
-
59,000
(2,360)
56,640
16,514
238,512
(116,026)
139,000
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Restricted funds
(Continued)
- 25 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
-
-
-
-
Men's shed
1,460
-
(80)
1,380
Community cafe
1,884
-
(676)
1,208
Merseyflow
4,950
-
(1,350)
3,600
Hospice car
4,899
-
(4,899)
-
New entrance doors
2,338
-
(878)
1,461
New boundary fence
1,224
-
(459)
765
Steve Morgan Foundation
503
-
(503)
-
B&Q Foundation
4,700
-
(200)
4,500
Arnold Clarke Autos
940
-
(40)
900
The Skelton Charity
940
-
(40)
900
Bruce Wakefield
1,880
-
(80)
1,800
Resilience Project
-
21,600
(21,600)
-
25,718
21,600
(30,804)
16,514
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Restricted funds
(Continued)
- 26 -

Men's shed - funding of £2,000 was received for improvements to the men's shed.

 

Community cafe - two separate funding sources of £2,810 and £1,695 were received for improvements to the community cafe.

 

Merseyflow - funding of £9,000 was received for the purchase of a steam cleaner.

 

Hospice car - funding of £12,999 was received for the purchase of a car to be used by hospice staff.

 

New entrance doors - funding of £5,850 was received for the acquisition of new entrance doors at the Runcorn site.

 

New boundary fence - funding of £3,060 was received for the construction of a boundary fence at the Runcorn site

 

The Steve Morgan Foundation provided funding for the purchase of new laptops to assist with home working.

 

The B&Q Foundation, Arnold Clarke Autos, The Skelton Charity and Bruce Wakefield provided funding for the Hospice Pathways project of capital improvements at the Runcorn site.

 

PPG Industries provided funding of £12,000 towards the Colourful Community project for the improvement of the woodland walk garden at the hospice site.

 

Resilience Project - funding of £21,600 was received to subsidise nurse salaries.

 

Crimebeat - grant funding of £500 was received from Cheshire Constabulary's Crimebeat Fund for the installation of fencing for the safety and security of the hospice site.    

 

DHSC Capital Grant Programme - a government grant was provided by the Department of Health & Social Care to support capital improvements, energy efficiency and essential infrastructure works.

 

The Will Charitable Trust - funding of £7,000 was received for the purchase of fridge freezers.

 

UKH Foundation - funding of £5,000 was received for the purchase of fridge freezers.

 

The Wolfson Foundation - grant funding of £59,000 was provided for the construction of a link corridor at the hospice premises.

 

Skelton Charity - funding of £1,375 was received for the purchase of physio stairs.

 

Groundwork - Tesco Grant - funding of £1,050 was received for the purchase of garden seating.

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
24
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
1,377,951
2,427,825
(2,774,426)
1,031,350
Revaluation reserve
672,478
-
-
672,478
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
1,180,978
2,739,472
(2,542,499)
1,377,951
Revaluation reserve
-
-
-
672,478
25
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
1,263,495
106,822
1,370,317
Current assets/(liabilities)
303,070
174,901
477,971
Long term liabilities
(5,460)
-
(5,460)
1,561,105
281,723
1,842,828
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
1,295,221
16,514
1,311,735
Current assets/(liabilities)
770,340
-
770,340
Long term liabilities
(15,132)
-
(15,132)
2,050,429
16,514
2,066,943

 

HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
26
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
3,689
3,689
Between two and five years
4,031
6,520
7,720
10,209
27
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

28
Company limited by guarantee

The company is limited by guarantee and does not have share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of it being wound up, an amount not exceeding five pounds.

29
Cash (absorbed by)/generated from operations
2025
2024
£
£
(Deficit)/surplus for the year
(224,115)
187,769
Adjustments for:
Investment income recognised in statement of financial activities
(7,682)
(6,637)
Depreciation and impairment of tangible fixed assets
73,406
64,204
Movements in working capital:
(Increase)/decrease in stocks
(943)
8,518
Decrease/(increase) in debtors
12,322
(42,268)
(Decrease)/increase in creditors
(170,094)
36,822
Cash (absorbed by)/generated from operations
(317,106)
248,408
HALTON HAVEN HOSPICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 29 -
30
Analysis of changes in net funds
At 1 April 2024
Cash flows
At 31 March 2025
£
£
£
Cash at bank and in hand
1,015,110
(452,304)
562,806
Loans falling due within one year
(11,593)
1,220
(10,373)
Loans falling due after more than one year
(15,132)
9,672
(5,460)
988,385
(441,412)
546,973
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