Profit and Loss statement for nobes hospital staff canteen "Thie Bee"
| Authority | Department of Health and Social Care |
|---|---|
| Date received | 2019-08-14 |
| Outcome | All information sent |
| Outcome date | 2019-09-11 |
| Case ID | 925353 |
Summary
The requester asked for three years of internal accounts for the Nobles Hospital staff canteen 'Thie Bee', broken down by expenditure and revenue. The Department of Health and Social Care provided the financial figures but noted that direct year-on-year comparisons are difficult due to changes in accounting practices and the inclusion of shared costs with other facilities.
Key Facts
- The response covers financial data for the years 2016/17, 2017/18, and 2018/19.
- Accounting records vary by year, making isolated comparisons inaccurate without context.
- In 2016/17, employee costs included significant school catering staff expenses.
- In 2018/19, the service was renamed the Hospital Catering Service and costs were shared with the foyer coffee shop.
- A revised chart of accounts was being created to improve future financial reporting.
Data Disclosed
- 2016/17 Income: £326,262
- 2016/17 Employee costs: £559,437
- 2016/17 Infrastructure costs: £1,985
- 2016/17 Supplies: £1,195
- 2017/18 Income: £311,292
- 2017/18 Employee costs: £362,092
- 2017/18 Infrastructure costs: £1,927
- 2017/18 Supplies: £15,357
- 2018/19 Income: £302,973
- 2018/19 Employee costs: £331,170
- 2018/19 Supplies: £191,987
- Request received: 2019-08-14
- Response date: 2019-09-11
- Case ID: 925353
Original Request
I wish to enquire on the operating costs and revenue generated from the Nobles Hospital staff canteen operated under the "Thie Bee" brand. Please provide the most recent 3 years internal accounts for the Nobles Hospital staff canteen. Where possible this should be broken out into operating expenditure and revenue by category or nominal code.
Data Tables (1)
Data Tables (reformatted)
| Financial Year | Income / Revenue | Employee Costs | Infrastructure Costs | Cost of Supplies | Notes |
|---|---|---|---|---|---|
| 2016/17 | £326,262 | £559,437 | £1,985 | £1,195 | Employee costs include school catering staff. Supplies figure excludes provisions/consumables accounted for elsewhere. |
| 2017/18 | £311,292 | £362,092 | £1,927 | £15,357 | Reduction in employee costs due to school catering pay booked to different cost centre. Full cost of provisions accounted for elsewhere. |
| 2018/19 | £302,973 | £331,170 | N/A | £191,987 | Service became Hospital Catering Service. Revenue/employee costs shared with foyer coffee shop. Supplies now include provisions and internal transfers from production kitchen. |
Full Response Text
Interim Chief Executive: Angela Murray Freedom of Information Team DHSC Crookall House Demesne Road Douglas IM1 3QA
(01624) 642621 dhsc@foi.gov.im Website: www.gov.im/dhsc
Our ref: 925353 11th September 2019
Dear ###
We write further to your request which was received on the 14th August 2019 and states:
"I wish to enquire on the operating costs and revenue generated from the Nobles Hospital staff canteen operated under the "Thie Bee" brand. Please provide the most recent 3 years internal accounts for the Nobles Hospital staff canteen. Where possible this should be broken out into operating expenditure and revenue by category or nominal code."
We are pleased to be able to provide a response to your request.
Accounts for the Government Catering Service (GCS) reflect operating costs and
revenue across the whole enterprise. Figures relating solely to Noble’s Hospital staff
restaurant taken in isolation require an explanatory narrative to ensure they accurately
reflect the facility’s financial position. The elements that make up the accounts vary
from year to year over the period in question; therefore data at this level should not
be /cannot be used for a year by year comparison.
The financial circumstance of the catering service during the first two years is a matter
of public record. Work is now underway to create a revised chart of accounts and this
will be complete within the current financial year.
2016/17: Accounting records show income of £326,262 and employee costs of
£559,437; however the employee figure includes a significant element of school
catering staff costs, as schools were then part of the catering service.
Infrastructure costs, typically maintenance-related, are recorded as £1,985 and the
cost of supplies are recorded as being £1,195; however the supplies figure does not
include the costs of provisions or other consumables which will have been accounted
for elsewhere within the catering group, as a result of prevailing accounting practice.
2017/18: Accounting records show that income was £311,292 and employee costs
£362,092. The significant reduction in employee costs compared with the previous
year reflects that some of the pay element associated with school catering was booked
to a different cost centre within the group.
Infrastructure costs are recorded as £1,927 and the cost of supplies as £15,357. The
full cost of provisions or other consumables have been accounted for elsewhere within
the group.
2018/19: During this period the service became the Hospital Catering Service.
Revenue and employee costs are to an extent shared with the foyer coffee shop facility
and taken in isolation are not an accurate reflection of the overall position. For
example, staff will have moved between the two facilities to cover shifts but the
accounting record will not reflect this.
For this period, the accounts show income of £302,973 and employee costs of
£331,170. Although all costs associated with school catering have been removed, this
figure includes some payroll costs from other areas.
The cost of supplies was £191,987; this figure now includes provisions and other costs
associated with internal transfers of prepared food from the Hospital’s production
kitchen, which had not been included in previous years.
Please note that the examples accompanying the figures have been provided for
illustrative purposes to help put the data into context. The examples are not
exhaustive and it is likely that other factors will have had an influence on the overall
picture.
Please quote the reference number 925353 in any future communications.
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Yours sincerely