REGISTERED COMPANY NUMBER: 02835469 (England and Wales)

REGISTERED CHARITY NUMBER: 1024903

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

HOSPICE AFRICA LIMITED

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

13

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02835469 (England and Wales)

Registered Charity number

1024903

Registered office

Holly Bank

34 Altys Lane

Ormskirk

L39 4RQ

Trustees

Dr. M R Bunn

Dr P Guppy

Mr D L Haynes

Ms P C Linnell

Ms H M Merriman

Mr C D Merriman

Dr A Merriman (deceased 18.5.25)

Mr. W J Peachey (resigned 25.8.25)

Ms E Matthews

Dr K Eldred

Company Secretary

Dr. M R Bunn

Independent Examiner

Natalie Todd, F.C.C.A.

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

Approved by order of the board of trustees on 27 July 2026 and signed on its behalf by:

Mr C D Merriman - Trustee

Independent examiner's report to the trustees of Hospice Africa Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Natalie Todd, F.C.C.A.

Butterworth Barlow

Butterworth Barlow House

Prescot

L34 3LG

27 July 2026

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

85,158

15,871

101,029

103,630

Other trading activities

2

89,865

-

89,865

92,965

Investment income

3

2,262

-

2,262

2,865

Total

177,285

15,871

193,156

199,460

EXPENDITURE ON

Raising funds

4

25,643

-

25,643

24,248

Charitable activities

5

Grants and supplies

155,029

26,197

181,226

189,196

Governance costs

3,446

-

3,446

-

Total

184,118

26,197

210,315

213,444

NET INCOME/(EXPENDITURE)

(6,833

)

(10,326

)

(17,159

)

(13,984

)

RECONCILIATION OF FUNDS

Total funds brought forward

169,760

40,408

210,168

224,152

TOTAL FUNDS CARRIED FORWARD

162,927

30,082

193,009

210,168

31.3.26

31.3.25

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Cash at bank

165,506

30,082

195,588

212,668

CREDITORS

Amounts falling due within one year

8

(2,579

)

-

(2,579

)

(2,500

)

NET CURRENT ASSETS

162,927

30,082

193,009

210,168

TOTAL ASSETS LESS CURRENT LIABILITIES

162,927

30,082

193,009

210,168

NET ASSETS

162,927

30,082

193,009

210,168

FUNDS

9

Unrestricted funds

162,927

169,760

Restricted funds

30,082

40,408

TOTAL FUNDS

193,009

210,168

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 27 July 2026 and were signed on its behalf by:

Mr C D Merriman - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Voluntary income

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

Expenditure

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

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

Taxation

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

Fund accounting

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

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

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

2.	OTHER TRADING ACTIVITIES

31.3.26

31.3.25

£

£

Charity shop income - Ainsdale

35,989

43,323

Charity shop income - Liverpoo l

53,876

49,642

89,865

92,965

3.	INVESTMENT INCOME

31.3.26

31.3.25

£

£

Deposit account interest

2,262

2,865

4.	RAISING FUNDS

Raising donations and legacies

31.3.26

31.3.25

£

£

Bank fees

1,007

1,221

Publicity

1,176

946

Fundraising events

2,151

567

Just Giving fees

562

562

4,896

3,296

Other trading activities

31.3.26

31.3.25

£

£

Running costs - Liverpool

16,973

16,504

Running costs - Ainsdale

3,774

4,448

20,747

20,952

Aggregate amounts

25,643

24,248

5.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Support

activities

costs

Totals

£

£

£

Grants and supplies

181,226

-

181,226

Governance costs

-

3,446

3,446

181,226

3,446

184,672

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

75,064

28,566

103,630

Other trading activities

92,965

-

92,965

Investment income

2,865

-

2,865

Total

170,894

28,566

199,460

EXPENDITURE ON

Raising funds

24,248

-

24,248

Charitable activities

Grants and supplies

132,515

56,681

189,196

Total

156,763

56,681

213,444

NET INCOME/(EXPENDITURE)

14,131

(28,115

)

(13,984

)

RECONCILIATION OF FUNDS

Total funds brought forward

155,629

68,523

224,152

TOTAL FUNDS CARRIED FORWARD

169,760

40,408

210,168

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Accrued expenses

2,579

2,500

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.25

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

169,760

(6,833

)

162,927

Restricted funds

Children's fund

14,553

457

15,010

Mbarara fund

9,663

(600

)

9,063

Salaries and other restricted

14,992

(10,571

)

4,421

Tiyanjane fund

1,200

388

1,588

40,408

(10,326

)

30,082

TOTAL FUNDS

210,168

(17,159

)

193,009

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

177,285

(184,118

)

(6,833

)

Restricted funds

Children's fund

6,086

(5,629

)

457

Mbarara fund

900

(1,500

)

(600

)

Salaries and other restricted

4,312

(14,883

)

(10,571

)

Tiyanjane fund

4,573

(4,185

)

388

15,871

(26,197

)

(10,326

)

TOTAL FUNDS

193,156

(210,315

)

(17,159

)

Comparatives for movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

155,629

14,131

169,760

Restricted funds

Children's fund

16,310

(1,757

)

14,553

Mbarara fund

33,953

(24,290

)

9,663

Salaries and other restricted

17,563

(2,571

)

14,992

Tiyanjane fund

697

503

1,200

68,523

(28,115

)

40,408

TOTAL FUNDS

224,152

(13,984

)

210,168

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

170,894

(156,763

)

14,131

Restricted funds

Children's fund

5,773

(7,530

)

(1,757

)

Mbarara fund

6,150

(30,440

)

(24,290

)

Salaries and other restricted

7,901

(10,472

)

(2,571

)

Tiyanjane fund

8,742

(8,239

)

503

28,566

(56,681

)

(28,115

)

TOTAL FUNDS

199,460

(213,444

)

(13,984

)

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

Net

movement

At

At 1.4.24

in funds

31.3.26

£

£

£

Unrestricted funds

General fund

155,629

7,298

162,927

Restricted funds

Children's fund

16,310

(1,300

)

15,010

Mbarara fund

33,953

(24,890

)

9,063

Salaries and other restricted

17,563

(13,142

)

4,421

Tiyanjane fund

697

891

1,588

68,523

(38,441

)

30,082

TOTAL FUNDS

224,152

(31,143

)

193,009

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

348,179

(340,881

)

7,298

Restricted funds

Children's fund

11,859

(13,159

)

(1,300

)

Mbarara fund

7,050

(31,940

)

(24,890

)

Salaries and other restricted

12,213

(25,355

)

(13,142

)

Tiyanjane fund

13,315

(12,424

)

891

44,437

(82,878

)

(38,441

)

TOTAL FUNDS

392,616

(423,759

)

(31,143

)

10.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.