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2021-03-31-accounts

Rockinghorse Children’s Charity Annual Report and Financial Statement 2020/21

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Rockinghorse Children’s Charity

Annual Report of the Trustees - Contents

• Where we work 6
• This year’s highlights 8
• Message from the CEO 10
• Your support in numbers 12
• What we raised 14
• How we raised it 16
• How we used these funds 18
• Equipment funded 20
• Services funded 22
• Highlighted service: Wishing Well Music 24
• Partnerships: Chalkhill Hospital 26
Chailey Heritage Foundation 28
• Impact 30
• The future 32
• Trustees Annual Report 36
• Report of the Independent Auditor 44

Financial Statements - Contents

• Statement of fnancial activities 50
• Balance sheet 52
• Statement of cash fows 53
• Notes to the fnancial statements 54
• Administrative details 62

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Our mission

Rockinghorse is the official fundraising arm of the Royal Alexandra Children’s Hosptial in Brighton and our aim is to improve the lives of sick and disabled children across Sussex.

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Where we work

Whilst Rockinghorse is the official fundraising arm of the Royal Alexandra Children’s Hospital in Brighton, we also support a range of healthcare and project settings throughout Sussex.

Along with supporting the Trevor Mann Baby Unit (TMBU) in Brighton and the Special Care Baby Unit (SCBU) in the Princess Royal Hospital in Haywards Heath, we also support paediatric wards, specialist neonatal units, respite centres and children’s services across the whole county of Sussex.

Worthing Hospital - Bluefin Ward Hazel Court, Eastbourne

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6 St Richard’s Hospital, Chichester

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West Sussex
Crawley
Mid Sussex
Chichester
Horsham
6 Wealdon
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3
Rother
Lewes
Arun
Adur
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1
Worthing Brighton
Hastings
& Hove 5
Eastbourne
East Sussex
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The year’s highlights

Rockinghorse Heroes

We launched our Rockinghorse Heroes campaign in April 2020 as a response to the Coronavirus pandemic.

Our aim was to encourage supporters to continue to fundraise for us during the first lock-down.

It proved a great success, raising over £95,000 over three months.

New ways of working

Throughout this unprecendented year, the Rockinghorse team have continued to work incredibly hard despite the obvious challenges facing the charity.

Whilst working remotely for most of the year, the team got creative and came up with new, innovative ways to keep the funds coming in.

The Camelia Botnar Foundation

After hearing about our #RememberRockinghorse campaign on BBC Radio Sussex, we were contacted by The Camelia Botnar Foundation.

And after our Trust Fundraising Manager spoke to The Foundation, we applied and were overwhelmed to receive a donation of £120,000.

Young Supporters

Throughout the year we have been amazed by the support from young people in the community.

From active pursuits like netball or running, to more creative exploits such as making and selling cards or pictures, children have helped us so much this year.

And there’s something so inspiring about seeing children helping other children.

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Message from our CEO

This year will no doubt be remembered as one of the most difficult in the charity’s history. But it has also been a truly exceptional one when it comes to both the personal and collective performance of Rockinghorse.

To achieve over £600,000 of fundraising income whilst dealing with the incredible playing conditions makes this a standout achievement for my team in what is my last with the charity.

By keeping true to our code of ethics, which underpins how we operate, we were able to be there for our beneficiaries, our donors and our staff.

With the full backing of the board, I was absolutely convinced that Rockinghorse had to be there. Being so closely affiliated to the NHS, I would have seen it as a dereliction of duty had we closed our doors at the time the whole nation was supporting the NHS like never before.

Being able to support over 40 projects this year shows the huge impact we’ve been able to maintain in supporting those children and young people in our community that need our help the most.

As I reflect on this extraordinary year, I can’t help but feel a sense of pride never exceeded during my time as CEO. This year has been a real battle, digging deep week in, week out and having to work as hard as ever just to stand still. Which makes our achievement all the more special.

I am incredibly proud of the team for their commitment to the cause. So many times, I asked them to go again, asked for yet another push. And every single time this call was answered. Meaning that the charity has protected its financial stability and legacy for the years ahead.

It has been an honour to lead this wonderful charity for all these years and I couldn’t wish for a better high to go out on than with this year’s courageous, driven and passionate performance.

Ryan Heal

Rockinghorse Children’s Charity CEO, 2012 - 2021

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Your support in numbers Your support in numbers

16 £294,000 12,000 43 N

We thought it would be helpful to demonstrate in numbers what Rockinghorse has accomplished during the last year.

These show our overall achievements in the clearest way with the total amount raised, amount spent on projects, number of children we have supported and the range of healthcare settings who have benefitted from our funding.

But none of this would be possible without the amazing help of our supporters who have continued to fundraise for us through this unprecedented year.

12,000

Projects

Projects funded during the year.

Support

To sick children and their families in Sussex.

This infographic represents the headline figures from the last financial year. For a more in-depth representation of our financials, please look at our full accounts starting on page 50.

Spent

On vital equipment and services. Settings The places we have helped across Sussex

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Community and Challenge fundraising

What we raised

Our wonderful supporters throughout the county undertook some amazing fundraising throughout the year. From netball challenges to marathons, campaigns to toy donations, raising £130,000. Trust donations

£130,000

We applied to 111 trusts this year and received £271,000 in donations.

£271,000 TOTAL RAISED £37,000 £636,000 £21,500

Campaigns and events

We raised £37,000 through a range of virtual and in-person events like golf days and iDrops from the i360 in Brighton.

In memory In Memory and Legacy donations made up a total of £21,500 of our income.

£84,000

Corporate supporters

We have received some amazing support this year from the local Sussex community. From young people to grandparents, nurses to gamers and many local businesses. Their commitment to helping sick children and their families is an inspiration to all of us at Rockinghorse. 14

A range of corporate sponsors have generously supported us this year, donating a total of £84,000.

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How we raised it

Throughout the year we were supported by a huge range of people in the local community, despite the fact that most of us were confined to home and all our usual activities were cancelled.

We were faced with having to re-think what business as usual meant, but our team worked hard to adapt to working in a virtual world and provided as much help as we could to anyone who wanted to do their own fundraising.

We developed new ways to run virtual events, new ways for people to donate money and new ways to keep in touch with our supporters.

And we were overwhelmed. From businesses across Sussex to local sports clubs, individuals to large groups, the support we received was overwhelming.

“We chose Rockinghorse as our flagship charity after my godson Ted was born. He needed a lot of care in the TMBU after he Search 7 was born, but has made a miraculous recovery and is now fighting fit! raised £8,000 this “I was also in the TMBU as a baby, so it was clear to me who I wanted to support year. to show my appreciation for all they do.”

Gavin Willis Managing Director of Search 7

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How we used these funds

Equipment

During the year we have funded a wide range of medical and practical equipment to help doctors, nurses, children and their families. This includes portable lung function machines, oxygen saturation monitors, specialist children’s stethoscopes and parent camp beds to help mums and dads stay overnight with their children.

£294,000 Spent on projects

Services

Along with equipment, we also provide services throughout the county that offer real help to hundreds of children and their families. These include the activity programme at Chalkhill, music therapy sessions, staff counsellling and the specialist Oncology Psychologist, Dr Alice Emond, to support children with cancer.

Gifts in Kind

Being in hospital during Christmas or Easter can be really hard, especially for children and young people. So, we always send presents and Easter eggs into local hospitals so they don’t miss out on the celebrations. We have also donated laptops, tablets and toiletries to make their stay even more comfortable.

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Equipment Funded

Throughout the last year we have funded a wide range of equipment for the Royal Alexandra Children’s Hospital and other healthcare and community settings.

This could be complicated medical apparatus used in the treatment of children in hospital, items used to help train staff to provide even better care, or sensory equipment for children with special needs.

The aim with all these items is to ensure that young people are treated in an environment better suited to their needs.

Parent camp beds

This year we funded the purchase of 12 camp beds for the Royal Alexandra Children’s Hospital so parents are able to stay with their children during their hospital stay.

During the COVID 19 situation, the hospital was using more space than normal meaning there was little or no room for parent’s to be able to stay with their sick child.

And they have made a real difference as one parent told us: “After a couple of sleepless nights at home it was such a relief to have a comfortable bed, have the support of the nursing staff and still be right next to my child, able to hold his hand letting him know I was right there.”

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Services Funded

Along with vital medical equipment we have also funded a range of services across Sussex throughout the last year.

Working in partnership with local hospitals and specialist providers, we fund services which support children’s physical and emotional well-being, helping them manage difficult feelings and emotions and making the time that they spend in hospital as comfortable as possible.

Along with our specialist Oncology Psychologist, Dr Alice Emond, who provides support to children managing a cancer diagnosis, we also fund music therapy sessions, play sessions for children with additional needs and an activity programme at Chalkhill Hosptial.

Every Easter and Christmas we also provide extra support to help make things a bit easier; donations of Easter eggs and Aidan’s Christmas Dinner Project providing hampers and Christmas dinners to hospitals across the county.

Being poorly or struggling to achieve some sense of normality can be really difficult but projects like these continue to make such a difference to hundreds of children and their families and carers.

“Alice supported us, picking up the after effects and emotional impact of cancer separate from the physical treatment. Her input made such a difference to all of us.” Parent supported by Dr Alice Emond, Oncology Psychologist

42 children supported by Dr Alice Emond

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Wishing Well Music

We partnered with Wishing Well Music, a Brighton based non-profit, in 2020 to provide their Youth Music programme for three years.

This programme aims to enrich the time spent in hospitals across the county for children and young people, their families and the staff who look after them, by bringing music into the heart of healthcare.

The small team of talented musicians visit hospitals, spend time with individual patients and create musical interactions to help their self-expression and bring joy to what can often be a scary place.

The team also share their skills with hospital volunteers, students at Brighton and Sussex Medical School and healthcare staff across Sussex, ensuring that music is embedded in healthcare.

“All cares and worries disappear whilst enjoying the music and singing.”

Patient’s relative

“Music can build a bridge”

“We want to create a shared activity that has nothing to do with ‘what’s wrong’, creating a joyful connection between patients, families and staff.

“Music can build a bridge to connect us with people, regardless of their age, how they communicate, or the state of their physical or mental health.

“It doesn’t matter whether we see someone once or many times during their time in hospital; the musical interaction and sense of connection it brings can improve someone’s perception of their time spent in hospital.”

Jo White, Director, Wishing Well Music for Health

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Chalkhill Hospital

Along with providing support for physical health issues, we also recognise the importance of supporting children and young people who are struggling with their mental health.

As part of this support, we have continued to work with Chalkhill Child and Adolescent Mental Health Unit to provide activities and home comforts to young people during their stay in the specialist hospital.

“The programme has made such a difference to the support we are able to give and Partnership Page Image really compliments the clinical work and education programme that we provide.” Nik Mansfeld, Matron at Chalkhill

Chalkhill is a specialist mental health hospital for children and young people up to the age of 18. They offer treatment for a variety of acute mental health difficulties such as depressions, eating disorders and psychosis.

Our Activities Programme’s place in the recovery journey of young people suffering with mental health conditions has been widely recognised and received praise from staff, parents and those receiving treatment.

Support through activity

Our programme compliments medical care, offering activities like yoga, art, drama and gardening, many of which are facilitated by visiting experts.

However, during the covid pandemic the hospital wasn’t able to provide the normal programme, which has had a devastating effect on the health and wellbeing of the young people.

Instead, we funded art materials, books, DVDs and radios which were used to combat isolation. Having ways to fill their leisure time is vital for young people already struggling with their mental health.

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Chailey Heritage Foundation

During the last year we continued to partner with Chailey Heritage Foundation to provide the therapeutic horse riding service for children with complex needs.

The Foundation is located in East Sussex and is a pioneering charity, dedicated to enriching the lives of young people with complex physical disabilities and health needs.

As pupils spend most of their time in wheelchairs and have very limited mobility, the riding sessions provide a unique opportunity to use the movement of the horse as physiotherapy, helping to strengthen core muscles and improve head control.

Not only does it help their physical wellbeing, but it also offers a great opportunity for children to learn, have fun and progress their motor skills. And for pupils with dual sensory impairments, the touch, feel and smell of the horse is also a wonderful sensory experience.

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Forty children benefitted from riding sessions this year

“For the minutes he is on that horse, Elliott feels like a normal 6-year-old boy”. Elliott’s father.

A unique therapy

“Hippotherapy is a fun and educational activity, integrating physical movement and sensory therapy into a young person’s day in such a unique way.

“We rely on voluntary donations to support the riding service and we are incredibly grateful to partner with Rockinghorse in this way. It means that we will be able to continue to offer horse riding to more children.”

Sally-Anne Murray, Development Director at Chailey

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A game supporter

“I decided to support Rockinghorse after my second son Logan was born prematurely and was taken care of in the Trevor Mann Baby Unit. It was a really difficult time, but the care, equipment, staff and support given to Logan was incredible.

“The work Rockinghorse does has such an impact on families like mine. Being in hospital can be so scary but the love and care we were shown made all the difference.”

Matt Cullimore

“I now use my YouTube channel and live-stream gaming events to raise money to help other families experiencing the same things we did.”

Matt Cullimore, Rockinghorse Supporter

Breathing easier

“The Vivo ventilator is a very sensitive piece of equipment that can be adjusted to synchronise with the child, adapting to the changes in their breathing pattern.

“This makes it comfortable to use and reduces the amount of energy the child needs to breathe. This has meant a steady reduction in the amount of babies and children that we have to anaesthetise and send by ambulance to intensive care in London.

“I have been nursing here for many years and would like you to know that your donation really is making a difference to the sickest babies and children in the Alex.”

Janet Lee, Children’s Critical Care Practitioner, Royal Alexandra Children’s Hospital

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The Future

Next year in figures

Our main aim for the next year is to return to more normal fundraising activities and fund as many projects as we are able.

While we have undoubtably ridden the recent storm and had some incredibly positive outcomes, the resumption of face-to-face events can only help us to really re-engage with our fundraisers and achieve our forecasted income.

Following the departure of our CEO Ryan Heal in March 2021, Rockinghorse has been led by our senior management team: Rhian Walsh, Finance and Operations Director and Janella Merritt, Head of Fundraising.

This has given our Trustees the time to recruit a new CEO and we look forward to welcoming Donna Holland to the team at the beginning of November 2021. Donna joins us after working in the charity sector for the last 20 years and brings a wealth of knowledge and experience to the position.

In 2021/22 we are planning the return of some of our most popular events including our quiz night, golf day and of course our largest annual fundraiser, the Rockinghorse Ball. Along with our corporate, challenge, community and trust income, we hope to realise an income of £640,000 next financial year.

And in terms of surplus, we are aiming for a total of £260,000 for 2021/22, which is more in-line with the £278,000 surplus we delivered pre-pandemic (2019/2020).

“We can’t wait to get back to normal this year, seeing our supporters face to face and getting back into the local community.”

Rhian Walsh

Forecasted income The total we hope £640,000 to raise over the next year

Forecasted surplus £260,000 The total surplus we aim to secure next year

Charitable grants £325,000 The total we hope to give towards projects next year

Finance and Operations Director at Rockinghorse

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Thank you

The team at Rockinghorse work incredibly hard all year to make sure we are doing all we can to support babies and children in our community. But we simply couldn’t do what we do without the help of every single one of our wonderful supporters. Whether it’s £1 dropped in a bucket or £1,000 from a local business, every single donation makes a difference.

So thank you. The Rockinghorse Team

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Trustees roundup

Rockinghorse Children’s Charity

Trustees report

As Rockinghorse Trustees we aim to plan strategically as far as we can and seek to anticipate any risks and opportunities that may come along. However, I don’t think any of us could have foreseen the impact of the pandemic over the last year.

Nonetheless, one of the main attributes of a small organisation like Rockinghorse is that our staff and volunteers quickly adapt and respond to new situations. They are passionate about what they do, and this has translated into focusing on finding new ways of raising money.

We haven’t been able to fundraise in the usual way this year, but our staff and volunteers have developed a whole range of ideas from Rockinghorse Heroes to dropping off the top of the i360! The fact that Ryan and the team raised over £600k in spite of the pandemic at a time when it has been most needed has been

remarkable. We are once more indebted to our staff, volunteers, and sponsors for their brilliant support. Thanks for keeping going everyone and raising so much without the aid of Government furlough funds.

As many of you will already know, our Chief Executive, Ryan Heal, has been the inspiration behind our fundraising achievements over the last eight years. He is now moving on to develop his family business but he leaves us in a great position to be able sustain our work with the Royal Alex for many years to come. We have appointed a new CEO, Donna Holland, and already have an experienced senior management team in place to continue our work across Sussex this year.

Our Board of Trustees, past and present, are rooted in keeping Rockinghorse at the leading edge of fundraising in Brighton and supplying the hospital with the essential equipment and staff needed.

We continue to be humbled by the response from our local community to new challenges as pressures grow on the NHS, as we look forward to the next phase of life with Rockinghorse.

Phil Frier

Chair, on behalf of the Rockinghorse Trustees

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Trustees Annual Report

Objectives

The principal objective of the Charity is to “relieve sickness amongst children, providing medical equipment to facilitate improved treatment and care of sick children together with research for the public benefit into all diseases affecting children and the dissemination of the results of such research.”

The Charity is a Public Benefit Entity focused on the children of Sussex, whether within a hospital or as an outpatient by assisting those organisations engaged in activities which are relevant to the furtherance of the objects.

We can confirm that we have complied with the duty in section 17 (5) of the Charities Act 2011 to have due regard to the guidance published by the Charities Commission on public benefit when reviewing the Charity’s main aims and objectives, and in planning future activities and setting grant making policy for the year.

Rockinghorse receive no statutory funding and very little income comes from legacies as such the fundraising structure is such that we rely more on individual donors, corporates and events with a high associated cost/income ratio than other types of fundraising.

Structure, Governance and Management

Constitution

The Charity was originally founded in 1967. The company was incorporated on 17 February 1993, and is governed by its Memorandum and Articles of Association dated 29 January 1993.

Grant Making Policy

The Charity established its grant making policy to achieve its objects for the public benefit, to improve the experience of children and their families while they are at The Royal Alexandra Children’s Hospital or any local hospital or unit under the control of the Health Authority where the care of children is undertaken.

The beneficiaries of our grant making programme are children, their families and medical practitioners and carers who receive funding for projects which ameliorate the experience for all in hospital.

This could take the form of improved facilities and services, toys, artwork, research or less invasive forms of medical equipment.

Code of Ethics

At Rockinghorse we pride ourselves on our non-aggressive, consultative approach to fundraising. No cold calls, no call centres, no pressure.

Our cause is built on long lasting relationships which have been cultivated over many years through trust, honesty, transparency and a commitment to show every one of our supporters where your funds go.

Our team are here to help and guide anyone wishing to support us in any way they can, whether that’s direct fundraising or volunteering.

Either way, Rockinghorse make the donor journey a hassle free and enjoyable process free from the moment you first make contact, which for many of our supporters can be at a very sensitive time in their lives. We are an independent charity that is part of the fabric of the very community we serve.

Organisational Structure

The Board of Directors consists of ten Trustees and chaired by Phil Frier, who was first elected in March 2018.

Every member of the Board, including the Chairman, is elected for one year and stands for re-election at the next Annual General Meeting.

New Trustees are nominated by existing Trustees and selected by majority vote.

All new Trustees are inducted which includes a meeting with the Chairman, a meeting with the Chief Executive, a tour of the Royal Alexandra Hospital as well as completion of Companies House and Charity Commission documentation.

During the year Alicia Friel resigned and the Board thank her for her service. There have been 3 new appointments. Scott Marshall, returning member, Andrew Mosley and a Parent Trustee Sam Thomas.

The Board meets at least nine times a year and this is supplemented by virtual and telephone meetings as circumstances require.

The Trustees have delegated the day-to-day management to the senior management team who report on the performance against budget, which are approved each year by the Trustees.

All Trustees give their time freely and no remuneration was paid in the year.

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Fundraising Income

Financial Review

We would like to express our heartfelt thanks to every trust, company, community group, event participant, individual and volunteer who supported us during the year.

Rockinghorse receive no statutory funding and very little income comes from legacies therefore we rely entirely on these voluntary donations to fund our services. The financial year started with tremendous uncertainty about future financial performance, which led us to adopt an agile approach to forecasting and business planning.

The pandemic had an immediate and significant impact on our income generating activities. Historically, our fundraising efforts had been focused on events in and by the community. These were immediately halted when the UK went into lockdown.

The Fundraising Team successfully launched the ‘Rockinghorse Hero’ campaign which generated a very positive response and significant income from both individual and community supporters. Encouraged by this successful campaign, the team continued to develop digital campaigns and communications, this included the ‘Remember Rockinghorse’ campaign.

Rockinghorse raised a total of £636,119 (2020: £754,177) a decrease of 15% on the previous year which considering the obstacles we faced and all the events that were cancelled is something that we are extremely proud of.

Costs, excluding grants decreased by 5% to £428,850 (2020: £449,410) this was due to lower direct event costs.

Rockinghorse was pleased to support 45 projects throughout the year totaling £293,630, (2020: £433,805). It was important to us that we were able to keep fundraising and support the services that needed us more than ever.

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Legacy
Events
2%
6%
Gift in Kind
Trust
7%
Community 38%
8%
Fundraising
Income
10%
Individuals
14%
15%
Corporate
Challenge
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Trusts and Foundations

Trusts and foundations were the largest source of fundraising income and significantly changed our fundraising mix from previous years where we received the majority of our income from corporate and events.

The reason for this significant increase is partly due to investing in a trust fundraiser, we also received a large donation from the Cameilia Botnar Foundation, £70,000 of which was recognised during the year, and being successful with several covid emergency grants.

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We were successful in receiving funds from 29 different trusts increasing our income from this source by 307% to £220,694 (2020: £54,345).

Challenge

Challenge Events was the second largest contributor to income, although the usual calendar of races had to be cancelled, lots of new virtual events took its place including the 2.6 challenge, virtual santa dash, Ride for Rockinghorse and Get Active. Overall, our sporting events raised £85,827.

Corporate

Local businesses were also a vital part of fundraising through the year, despite facing their own challenges of a national pandemic. Through generous donations, beneficiary events and numerous employee fundraising activities during the year, collectively our corporate partners raised £83,840.

Individual

We were thankful for our loyal and new regular givers and those that choose to support us through special occasion giving, whether that be a birthday or wedding. We are also grateful for all the in-memory donations that we received during the year.

Community

We are grateful to the community groups, schools, religious groups and supermarkets that all help make a difference this year to collectively raise £44,960.

Events

The events team had to quickly pivot and adapt to different areas of fundraising and although we were unable to put on our annual ball or quizzes, we did run virtual quizzes, on-line auctions, golf days and abseils when restrictions allowed raising a total of £36,697.

Gift in Kind

We were grateful to be the beneficiary of the Christmas giving trees for both Churchill Square and Bluewater shopping centres and were grateful to all the businesses and individuals that bought presents at Christmas so we could give to the children of the services we support.

Charity Reserves

The Board of Trustees continue to take a prudent approach to the financial stability of the Charity.

The Trustees have approved an update to the Charity’s reserves policy, and this has been implemented within the financial year. The new policy has been carefully designed following the guidance from Charities Commission guidance, ‘’Charity reserves, building resilience’’ (CC19).

The result of the new policy is that reserve requirements are calculated utilising two core components.

The first element looks at committed projects over the following 12 months. Rockinghorse Childrens Charity has a total commitment at 31 March 2021 of £210,000. Of this commitment £67,500 is held within restricted reserves with the balance of £142,500 to be paid from unrestricted reserves.

The second element ensures there are enough reserves to cover 12 months of staff costs and overheads, which is approximately £330,000.

Element 1 Element 2
YE March 21 Project Commitments
21/22
Staff Costs & OH
21/22
Total
Unrestricted 500,748 (142,500) (330,199) 28,049
Restricted 170,432 (67,500) - 102,932
Total 671,180 (210,000) (330,199) 130,981

Any unrestristricted reserves left over after Element 1 and 2, the Trustees commit to spending in the following financial year.

The Charities Reserve Policy is reviewed annually, to ensure is fit for purpose, up to date and reflects the legislative requirements.

Going Concern

The Trustees believe that the Charity’s reserves level, strong cash holdings and disciplined approach to budgeting mean that the immediate future of the Charity over the next 12 to 18 months is secure and that on this basis the Charity is a going concern.

Investment Policy

Consistent with a limited risk appetite, reserves are currently held in cash in recognition of a volatile and unpredictable investment market and in keeping with advice taken by the board who will continue to keep this position under review as appropriate.

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Rockinghorse Children’s Charity

Auditors Report

Independent auditor’s report to the members of Rockinghorse Children’s Charity.

Opinion

We have audited the financial statements of Rockinghorse Children’s Charity (the ‘charitable company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

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 charitable company 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.

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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 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 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

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 Report of the Trustees. 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:

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees 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 charitable company’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.

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

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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:

We gained an understanding of the legal and regulatory framework applicable to the charitable company and the sector in which it operates, and considered the risk of acts by the charitable company that were contrary to applicable laws and regulations, including fraud.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, Charities Act 2011 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel when considered necessary.

There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

evidence of management bias by the trustees that represented a risk of material misstatement due to fraud.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: 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 auditors’ 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.

John Thacker FCA DChA (Senior Statutory Auditor) for and on behalf of Chariot House Limited Chartered Accountants 44 Grand Parade Brighton East Sussex BN2 9QA

Date: 22 November 2021

We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was

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Rockinghorse Children’s Charity

Company number: 2791054 Charity number: 1018759

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

----- Start of picture text -----
Note [Unrestricted] Restricted Total Unrestricted Restricted Total
Funds Funds 2021 Funds Funds 2020
£ £ £ £ £
INCOME FROM:
Donations and legacies 362,974 21,075 384,049 579,688 97,074 676,762
Investment income 2 1,341 - 1,341 1,913 - 1,913
Other income 4 30,035 - 30,035 21,157 - 21,157
Charitable activities 3 21,270 199,424 220,694 14,350 39,995 54,345
TOTAL 415,620 220,499 636,119 617,108 137,069 754,177
EXPENDITURE ON:
Raising funds 5 188,622 - 188,622 216,031 - 216,031
Charitable activities 6 320,398 213,460 533,858 422,579 244,605 667,184
TOTAL 509,020 213,460 722,480 638,610 244,605 883,215
NET INCOME BEFORE TRANSFERS (93,400) 7,039 (86,361) (21,502) (107,536) (129,038)
TRANSFERS 12,569 (12,569) - (4,823) 4,823 -
NET INCOME (80,831) (5,530) (86,361) (26,325) (102,713) (129,038)
Fund balances brought forward
15 581,579 175,962 757,541 607,904 278,675 886,579
at 31 March 2020
Fund balances carried forward at
15 500,748 170,432 671,180 581,579 175,962 757,541
31 March 2021
----- End of picture text -----

The statement of financial activities incorporates the income and expenditure account, the results for the year derive from continuing activities and there are no gains or losses other than those shown above.

The notes of pages 54 to 61 form part of these Accounts.

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STATEMENT OF CASH FLOW

BALANCE SHEET

Balance Sheet
For theyear ended 31 March 2021
Note 2021 2021 2020 2020
£ £ £ £
Fixed Assets
Tangible fxed assets 10 4,784 1,341
4,784 1,341
Current Assets
Debtors 11 33,980 48,679
Cash at bank and in hand 772,456 810,321
806,436 859,000
Creditors: Amounts fallingdue within onyear 12 (140,040) (102,800)
Net Current Assets 666,396 756,200
Net Assets 671,180 757,541
Funds
Unrestricted funds 14 500,748 581,579
Restricted funds 14 170,432 175,962
671,180 757,541

These financial statements were approved by the Trustees on 22 November 2021 and signed on their behalf by:

Cash Flow Statement
For theyear ended 31 March 2021
2021 2021 2020 2020
£ £ £ £
Reconciliation of net movement in funds to net
cash lows from operating activities
Net movement in funds (86,361) (129,038)
Depreciation 2,728 671
(Increase)/decrease in debtors 14,699 64,905
Increase/(decrease)in creditors 37,240 33,537
Net cash outfow from operating activities (31,694) (29,925)
Capital expenditure
Purchase of tangible fxed asset (6,170) (2,013)
Net cash outfow from capital expenditure (6,170) (2,013)
Increase/(decrease) in cash in theyear (37,864) (31,938)
Reconcilitation of net cash fow to movement in
net cash funds
Net funds at beginningof theyear 810,320 842,258
Change in net funds duringtheyear (37,864) (31,938)
Net funds at the end of theyear 772,456 810,320

The notes of pages 54 to 61 form part of these Accounts.

Phil Frier

Chair

The notes of pages 54 to 61 form part of these Accounts.

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Investment income – on a receivable basis, together with any income tax recoverable.

NOTES TO THE FINANCIAL STATEMENTS

Gifts and services in kind – on a receivable basis. Their gross value is estimated to be the price it is estimated we would have to pay in the open market.

1. ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements.

(a) Basis of Preparation

The financial statements have been prepared in accordance with applicable accounting standards. In addition they have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102), applicable UK Accounting Standards and the Companies Act 2011.

The Charity meets the definition of a public benefit entity under FRS102.

(b) Going concern

The accounts are prepared on a going concern basis after consideration by the trustees that there are no material uncertainties about the Charity’s ability to continue as a going concern. Such consideration includes a review of committed income and expenditures, cash flows and reserves. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustments to the carrying amount of assets and liabilities within the next reporting period.

(c) Funds Accounting

The Charity has various types of funds for which it is responsible and which require separate disclosure:

Unrestricted funds

Funds which are expendable at the discretion of the Trustees in furtherance of the objects of the Charity.

Restricted funds

These funds are subject to specific trusts, which may be declared by the donor or with their authority are expendable at the discretion of the Trustees in furtherance of some particular aspect of the objects of the Charity.

(d) Incoming Resources

Donations - on the receipt of cash or under the terms of contract as appropriate, together with any income tax recoverable. Donations in the form of donated time have not been quantified as this is not possible and therefore are neither recorded as donated income nor as an expense in the financial statements. Donations in the form of goods are valued by the Trustees at the date of receipt and are included as income.

Legacies – recognised on a receivable basis when capable of financial measurement.

Grants receivable – on a receivable basis on notification.

(e) Resources Expended Resources expended are accounted for on an accruals basis.

(i) Allocation of overhead and support costs

Overhead and support costs have been allocated between costs of generating funds, charitable activities and governance. Costs which are not wholly attributable to an expenditure category have been apportioned. Where costs are shared by two or more charitable activities, for example support costs, these costs have been apportioned between categories on the basis of time spent by staff as a proportion and this is analysed in note 7.

(ii) Raising funds

The costs of raising funds are those costs attributable to generating income for the Charity, other than those costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in furtherance of the Charity’s objects. The costs of generating funds represent fundraising costs together with investment management fees (see note 5).

(iii) Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the Charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure therefore include support costs and an apportionment of overheads, as shown in note 6.

(iv) Grants payable

Grants payable are payments made to third parties in the furtherance of the charitable objectives of Rockinghorse. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the Trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Charity.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about the timing of the grant.

Hospital equipment purchased for the Royal Alexandra Children’s Hospital and other NHS Trusts is donated outright to the hospital and is therefore accounted for as grants. Rockinghorse receive proof of purchase and regular reports on the equipment.

(a) Capitalisation and depreciation of fixed assets

Tangible fixed assets are recorded at cost. Depreciation is calculated on a straight line basis at rates appropriate to write off the costs of the assets over their expected useful economic lives as follows:

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Leasehold Improvements - 3 years Other equipment - 3 years Furniture / Fixtures - 3 years

It is the Charity’s policy that items below £2,500 are not capitalised and are instead expensed in the year of purchase.

The charity regularly carries out impairment reviews of fixed assets.

(a) Commitments

Commitments which are legally binding are included as liabilities.

(b) Research expenditure

Research expenditure is written off in the year it is incurred.

(c) Operating leases

Rentals payable under operating leases are charged on a straight-line basis over the term of the lease.

(d) Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

(e) Pension

The pension cost charge represents the contribution payable by the charity to the employers’ defined contribution pension scheme.

(f) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognized at transaction value and subsequently measured at amortised cost.

2. INCOME FROM FIXED ASSET INVESTMENTS 2021 2020
£ £
Interest income 1,341 1,913
Total 1,341 1,913
3. RESTRICTED GRANTS RECEIVED 2021 2020
£ £
Albion as One Fund 10,000 -
David Solomons Charitable Trust 1,000 -
Mazars Charitable Trust 1,000 -
The Ada Oliver Will Trust 200 -
The Anton Jurgens Charitable Trust 5,000 -
The Ashfeld Trust 15,000 5,000
The Bloom Foundation - 15,000
The Camelia Botnar Foundation 69,830 -
The Chalk Cliff Trust 2,100 -
The Charlotte Marshall Charitable Trust - 495
The Childwick Trust 4,000 -
The David Brooke Charity 3,000 -
The Dixie Rose FindlayCharitable Trust 1,000 -
The D’OylyCarte Charitable Trust 2,939 -
The EF and MG Hall Charitable Trust 2,000 -
The Ernest Kleinwort Charitable Trust 4,470 -
The Gatwick Airport CommunityTrust - 3,000
The HedleyFoundation - 1,500
The Ian Askew Charitable Trust 1,000 -
The Masonic Charitable Foundation 14,600 -
The Michael and ShirleyHunt Charitable Trust 1,300 1,500
The Openwork Foundation 10,000 -
The Pebble Trust 1,000 -
The PE Lennard Will Trust 5,000 -
The ShanleyFoundation 1,000 -
The Sir Cliff Richard Charitable Foundation 1,000 -
The Sussex CommunityFoundation 5,000 10,000
The Thomas Cook Children’s CharityTrust - 3,500
The Truemark Trust 4,000 -
Webb FamilyCharitable Trust 3,000 -
Youth Music 30,985 -
Total 199,424 39,995

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GRANTS RECEIVED (UNRESTRICTED)

GRANTS RECEIVED(UNRESTRICTED)
2021 2020
£ £
Brighton and Hove CityCouncil 10,000 -
Merlins Magic Wand - 6,350
The Ashfeld Trust 5,000 -
The Gatwick Airport CommunityTrust 1,020 -
The Hilliard Charitable Trust - 1,000
The Openwork Foundation 250 -
The Orr Mackintosh Foundation 5,000 -
The PE Lennard Will Trust - 7,000
Total 21,270 14,350
Total Grants received 220,694 54,345
4. OTHER INCOME 2021 2021 2020 2020
£ £
Rental income 16,500 16,977
Gift in Kind - IT support and equipment 13,535 4,180
Total 30,035 21,157
5. EXPENDITURE ON RAISING FUNDS Unrestricted
Funds
Restricted
Funds
2021 2020
£ £ £ £
Staff salaries 130,023 - 130,023 128,114
Support costs allocation(see note 7) 22,216 - 22,216 17,478
Direct costs 36,383 - 36,383 70,439
188,622 - 188,622 216,031
6. EXPENDITURE IN CHARITABLE ACTIVITIES Unrestricted
Fund
Restricted
Funds
2021 2020
£ £ £ £
Staff salaries 201,971 - 201,971 202,169
Support cost allocation(see note 7) 34,507 - 34,507 27,580
Audit fees 3,750 - 3,750 3,630
Grants(see below) 80,170 213,460 293,630 433,805
Total 320,398 213,460 533,858 667,184
2021 2020
£ £
Grantspayable to institutions
Royal Alexandra Children’s Hospital 197,689 220,751
TMBU & SCBU 22,008 132,802
Chalkhill activitiesprogramme 25,252 35,949
Other 48,681 44,303
Total 293,630 433,805

At year end there were a grant committment of £209,803 (2020: £194,094)

7. ALLOCATION OF SUPPORT COSTS Raising
funds
Charitable
activities
Total 2021 Total 2020
£ £ £ £
Rent 6,566 10,199 16,765 16,308
Heat,light,water,maintenance 3,018 4,688 7,706 (10,240)
Administration 2,242 3,481 5,723 10,507
Travel 934 1,451 2,385 4,577
Communication 3,459 5,372 8,831 8,642
Legal and other fees 5,997 9,316 15,313 15,264
Total 22,216 34,507 56,723 45,058

Support costs are allocated on the basis of staff time and include all premises expenses (rent, heat, light, water, insurance, repairs and maintenance), communication expenses (telephone, computer support and sundries, postage, printing and stationery) and bank, legal and recruitment fees.

8. REMUNERATION OF TRUSTEES AND TRUSTEES’ EXPENSES REIMBURSED

No Trustees, or connected persons, received any remuneration during the year. No payments were made to any pension schemes in respect of Trustees and no expenses were reimbursed either this year or last year.

9. STAFF NUMBERS AND COSTS

The average number of persons employed by the company during the year was 10 (2020: 9). The aggregate payroll costs were:

The aggregate payroll costs were:
2021 2020
£ £
Wages and salary 296,923 293,756
Social securitycosts 23,548 25,767
Pension 11,523 10,760
Total 331,994 330,283

One employee received benefits (excluding employer pension costs) in the band £80,000 - £90,000. (2020: one employee in band £80,000 to £90,000). Key management personell remuneration for the year totaled £118,350 (2020: £120,852)

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10. FIXED ASSETS Offce Equipment Offce Equipment
£
Costs
At 1 April 2020 brought forward 17,490
Additions 6,170
Disposals (15,477)
At 31 March 2021 8,183
Depreciation
At 1 April 2020 brought forward 16,148
Charge for theyear 2,728
Eliminated on disposals (15,477)
At 31 March 2021 3,399
Written Down Values
At 31 March 2021 4,784
At 31 March 2020 1,342
11. DEBITORS: amounts due within oneyear 2021 2020
£ £
Prepayments 17,632 21,045
Prepaidgrants 11,889 10,051
Other debtors 4,459 17,583
TOTAL 33,980 48,679
12. CREDITORS: amounts falling due within one
year
2021 2020
£ £
Trade creditors 64,848 82,530
Social securityand other taxes 6,816 8,429
Accruals and Deferred Income 68,376 11,841
TOTAL 140,040 102,800

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13. OPERATING LEASE COMMITMENTS 2021 2021 2020 2020
The Charity holds the following leases over their
premises
£ £
Land and buildings expiringover 5years 17,000 17,000
Other leases expiringbetween 1- 2years 4,852 -
Other leases expiringbetween 2-5years - 4,852
14: MOVEMENT OF FUNDS Unrestricted
Funds
Restricted Funds Total
£ £ £
At 1 April 2020 581,579 175,962 757,541
Movement in funds in theyear (80,831) (5,530) (86,361)
At 31 March 2021 500,748 170,432 671,180
Restricted Funds Balance
b/fwd
Income Expenditure Transfers Balance
c/fwd
1 April
2020
31 March
2021
£ £ £ £ £
Royal Alexandra Children’s Hospital 45,162 91,620 (102,025) (12,564) 22,193
Trevor Mann BabyUnit 67,172 6,500 (18,630) - 55,042
The Princess Royal Hospital - Special Care BabyUnit 9,078 210 (344) - 8,944
Chalkhill Activities Programme 50,550 37,084 (22,335) - 65,299
ChaileyHeritage - Therapeutic riding provision - 20,000 (20,000) - -
Other Children’s Services 4,000 65,085 (50,126) (5) 18,954
Total 175,962 220,499 (213,460) (12,569) 170,432

15: SHARE CAPITAL

The company has no share capital. The liability guaranteed by each member is £10. The authorised membership of the company is 15. At 31 March 2021 the membership was 8 (2020: 8).

16. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year (2020: none).

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REFERENCE AND ADMINISTRATIVE DETAILS

Independent Auditors:

Name of Charity: Rockinghorse Children’s Charity Charity Registration No: 1018759 Company No: 2791054 13 Prince Albert Street Registered Office/Address: Brighton East Sussex BN1 1HE Royal Patron: HRH Princess Alexandra Trustees/Directors: Alicia Friel (resigned 22/02/21) Andrew Mosley (appointed 19/07/21) Barry Carden Gary Gibson (aka Sid Sloane) Oli Rahman Phil Frier Rebecca Turnbull-Simpson Rosie Read Ryan Watkins Sam Thomas (appointed 27/09/21) Scott Marshall (appointed 23/11/20) Chief Executive: Ryan Heal (resigned 31/03/21) Donna Holland (appointed 01/11/21) Bankers: Metro Bank 82 North Street Brighton BN1 1ZA

Legal Advisors:

Chariot House Limited 44 Grand Parade Brighton East Sussex BN2 9QA

Dean Wilson LLP Ridgeland House 165 Dyke Road Brighton BN3 1TL

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Clockwise from top right:

Meet the Rockinghorse team

Sharon Gearing Trust Fundraising Manager

Amanda Hetherington Fundraising Manager Janella Merritt Head of Fundraising

Rhian Walsh Finance and Operations Director

Alex Marshall PR and Communications Manager

Lucy Pond Challenge Fundraising Manager

Sarah Phillips Office Manager and Funding Liaison

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Notes 66 67

01273 330044 enquiries@rockinghorse.org.uk www.rockinghorse.org.uk

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