MICHAEL BATT CHARITABLE TRUST
To relieve sickness by supporting the works of hospice organisations throughout England and Wales registered as charities dedicated to the relief of the terminally ill and to promote the welfare of the elderly by advancing the relief of old age.
Latest income
£1.1m
Latest spending
£1.3m
Registered
1994
Accounts read
FY2023
Financial health, per its FY2023 accounts
The accounts state that the charity incurred a net expenditure of £236,514 for the year, resulting in total unrestricted funds falling into a deficit of £326,756. The trustees report that the charity's reserves did not meet their stated policy, and the charity was closed in February 2024 with significant debt settled by a donation from a related party.
What the accounts disclose
Largest income source: Care home accommodation fees (100% of income)
“The Charity received £1,069,719 from care home accommodation fees” — page 5
Per its FY2023 accounts as filed with the Charity Commission.
Reserves position: below the charity's own stated reserves policy (held: £-327k; policy: adequate funds for such amounts as are appropriate to provide the care and support of our residents)
“The charity's reserves at 31 March 2023 do not meet the policy. Reserves held at 31 March 2023 total a deficit of £316,756, with an unrestricted deficit of £326,756” — page 5
Per its FY2023 accounts as filed with the Charity Commission.
Going concern: accounts NOT prepared on a going-concern basis (closing, merging or winding up)
“We draw attention to Note 18 to the financial statements which explains that the trustees intend to liquidate the charity and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements.” — page 7
Per its FY2023 accounts as filed with the Charity Commission.
Audit opinion: qualified
“We do not express an opinion on the accompanying financial statements of the company. Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.” — page 7
Per its FY2023 accounts as filed with the Charity Commission.
Related-party transaction: Alan Forrester & Co. Ltd (associated with trustee Mr A Forrester) charged for accountancy, payroll and bookkeeping services.
“Mr A D Forrester is associated with Alan Forrester & Co. Ltd, Accountants. In accordance with the Trust Deed his firm charges for accountancy, payroll and bookkeeping services. During the year the amount paid by the Trust to the firm was £37,400 including VAT” — page 20
Per its FY2023 accounts as filed with the Charity Commission.
Governance: The auditors issued a disclaimer of opinion due to insufficient evidence regarding wages and suspected fraud.
“Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.”
Per its FY2023 accounts as filed with the Charity Commission.
Pension scheme deficit: £100k
“The total deficit in plan at 31 March 2023 is therefore £100,000”
Per its FY2023 accounts as filed with the Charity Commission.
Year-over-year changes
- Going concern: no going-concern doubt (FY2022) → not a going concern (FY2023).
Structured financials (annual return, FY ending 31/03/2023)
Total income
£1.1m
Total spending
£1.3m
Reserves (reported)
£0
Employees
33
Trustees
- ALISTAIR BRUCE MACKIE
- Dr Derek Kayanja
Income and spending
| Financial year end | Income | Spending |
|---|---|---|
| 31/03/2025 | — | — |
| 31/03/2024 | — | — |
| 31/03/2023 | £1.1m | £1.3m |
| 31/03/2022 | £1.2m | £1.2m |
| 31/03/2021 | £1.2m | £1.2m |
Common questions
Is MICHAEL BATT CHARITABLE TRUST financially healthy?
Per its FY2023 accounts: The accounts state that the charity incurred a net expenditure of £236,514 for the year, resulting in total unrestricted funds falling into a deficit of £326,756. The trustees report that the charity's reserves did not meet their stated policy, and the charity was closed in February 2024 with significant debt settled by a donation from a related party. Its FY2023 accounts were audited by TC Group.
Funders of similar charities
| Funder | Similar charities funded | Amount to them |
|---|---|---|
| THE HOBSON CHARITY LIMITED | 2 | £15k |
| SKIPTON BUILDING SOCIETY CHARITABLE FOUNDATION | 2 | £4k |
| SSP FOUNDATION | 2 | £3k |
| THE REED FOUNDATION | 1 | — |
| THE WOLFSON FOUNDATION | 1 | £80k |
| Salisbury Hospice Charity Limited | 1 | £61k |
| THE VALENTINE CHARITABLE TRUST | 1 | £25k |
| THE JORDAN CHARITABLE FOUNDATION | 1 | £22k |
Charities like this
- ST MICHAEL'S HOSPICE (INCORPORATING THE FREDA PEARCE FOUNDATION)
- TAMESIDE AND GLOSSOP HOSPICE LIMITED
- ISLAND HOSPICE AND BEREAVEMENT SERVICE (UK)
- PETWORTH COTTAGE NURSING HOME
- Salisbury Hospice Charity Limited
- ST LUKE'S HOSPICE PLYMOUTH
Side by side with its peers
| Charity | Income | Top pay band | Staff >£60k | Reserves vs policy | Fundraising cost | Going concern |
|---|---|---|---|---|---|---|
| MICHAEL BATT CHARITABLE TRUST | £1.1m | — | 0 | below | — | not going concern |
| ST MICHAEL'S HOSPICE (INCORPORATING THE FREDA PEARCE FOUNDATION) | £12.8m | — | — | unclear | 48.1% | no doubt |
| TAMESIDE AND GLOSSOP HOSPICE LIMITED | £3.6m | — | — | below | — | no doubt |
| ISLAND HOSPICE AND BEREAVEMENT SERVICE (UK) | £145k | — | 0 | unclear | — | no doubt |
| PETWORTH COTTAGE NURSING HOME | £2.2m | — | — | unclear | — | no doubt |
| Salisbury Hospice Charity Limited | £2.7m | — | 0 | above | — | no doubt |