2021-03-31-accounts

Portsmouth Hospitals Charity AnnualJlepor and Accounts 2020-2021

Contents

“

It is a great privilege to work for Portsmouth Hospitals Charity and to see the difference kind donations from patients, their families and our community make. Every donation is used to enhance patient care, or support staff welfare, over and above what the NHS can fund. The Charity became even more important during the pandemic, ensuring tired staff received a ‘boost’ every now and then, but more than this, even in tough times, we continued to enhance facilities and equipment across the Trust to benefit patients. We have exciting plans for how we engage with patients, staff and our local community, building on the incredible support we received last year. Thank you to everyone who has supported us, we look forward to working with you again soon!

Kate Sandys Head of Charity

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Foreward from Our year in Trustees the Chair numbers annual report 10 12 Your support in action – Your support in action – Enhancing patient care 14 16 18 19 From Our supporters Financial the little review things... to the 38 large.

Your support in action – Supporting staff wellbeing

16 18 19 Our supporters Financial Income and review expenditure 38 Charity information

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“

Message from the Chair

I also wanted to acknowledge the great work of the many individuals and teams across the Trust who help to maximise on the impact charitable funds can have to support both our patients and staff.

I am delighted to introduce to you the Annual Report and the Audited Financial Statements for Portsmouth Hospitals Charity for the year ended 31 March 2021.

The period this report covers was a Despite some huge achievements, year like no other, and the Charity’s sometimes it’s also the very small position as partner to Portsmouth things the Charity funds which Hospitals University NHS Trust make a big difference. In 2020-21 became more important than there were 209 successful requests ever. Despite all of the challenges for funding, everything from that COVID-19 presented, the aromatherapy oil for our Neonatal Charity continued to fund key unit to portable camera systems enhancements to patient care for Head and Neck Cancer. You throughout 2020-21. A key project can read about some examples on undertaken was the design and pages 10-11. development of our wonderful ‘Garden of Life’. This project has In terms of fundraising, the charity been a long-held ambition and I faced a difficult year with the am personally absolutely delighted closure of the shop in March and that the garden is now complete limited opportunities to continue and providing a wonderful place on with face-to-face planned activities. site for patients and staff to enjoy. However, the outpouring of support Although the planning for the both from our local community and garden was well underway before also from donations made to NHS the pandemic, the completion of Charities Together made a huge the works could not have been difference to our ability to continue timelier as a space for people to use our work. to relax and reflect as the hospital seeks to recover.

In terms of fundraising, the charity faced a difficult year with the closure of the shop in March and limited opportunities to continue with face-to-face planned activities. However, the outpouring of support both from our local community and also from donations made to NHS Charities Together made a huge difference to our ability to continue our work.

Melloney Poole

Chair of Charity Board of Trustees

We were the fortunate recipients of grants from NHS Charities Together which have been instrumental in supporting staff welfare throughout the pandemic. The funding supported a range of activities which are detailed on page 13.

Our ‘Thank You’ appeal to the local community also raised nearly £100,000. Funds from this campaign have supported staff throughout the pandemic and in the future will be used to support better rest areas and improvements to our site to benefit staff.

Finally, I am pleased to say that despite all of the challenges the Charity faced in 2020-21 we have entered into 2021-22 with renewed energy. You can read more about what the future holds on page 13 where we focus on building on

the heightened awareness of the Charity. Of course, none of this is possible without our incredible supporters so I wanted to say a heartfelt thanks to each and every one of you. I also wanted to acknowledge the great work of the many individuals and teams across the Trust who help to maximise on the impact charitable funds can have to support both our patients and staff.

With very best wishes

Melloney Poole

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Our year
in numbers
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2020/21
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Total grants 2020/21 £1.57m

Expenditure

Income

Donations £269,000

Contributions to NHS

(grants paid) £1.57m

INCLUDING:

Legacies £328,000

Paediatrics £171,000 Renal £100,000 Radiotherapy £84,000 ENT £30,000

Other trading activities £109,000

Urology £26,000

Charitable activities (including grants received) £192,000

Patient welfare and amenity £49,000

Investment income £24,000

Staff welfare and amenity £102,000

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Trustees Annual Report

Foreword

Welcome to the Annual Report and Accounts for Portsmouth Hospitals Charity for the year ended 31st March 2021. The Accounts have been prepared by the Trustee in accordance with the accounting policies set out in Note 1 to the Accounts and comply with applicable law including the Charities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their accounts, and in accordance with the Financial Reporting Standard applicable in the UK (FRS102).

Portsmouth Hospitals Charity aims to support the vision of the Trust. The Charity does this by raising charitable funds to enable the purchase of additional equipment and facilities. In providing charitable grants to the Trust, the Charity plays an integral part in providing extra funding for equipment and facilities, research and innovation, the development of services and education for patients and staff – all enabling excellence in care provision for the patient and communities served by the Trust.

Funds are held for any charitable fund purpose or purposes relating to the services provided by Portsmouth Hospitals University NHS Trust.

Key Objectives

The Trustee has five key objectives for the management of the Charity towards achieving its aims:

1. Stewardship of Charitable Funds

This includes ensuring sound governance and financial management of the Charity. Annual accounts should be returned to the Charity Commission on time and receive an unqualified audit report. Investment performance should be regularly reviewed and charity reserves should be appropriate to the level of annual expenditure. All expenditure by the Charity should support the aims of Portsmouth Hospitals University NHS Trust and its partners.

Outcome: Objective achieved as clear processes and procedures in place, annual accounts filed in a timely manner once audited and expenditure and reserves reviewed. All expenditure supports the aims of Portsmouth Hospitals University NHS Trust.

2. Provision of additional facilities and equipment

The Charity aims to commit at least 50% of total annual income towards this objective

Outcome: Objective achieved. £1,567,000 was spent, which exceeded total income for the year of £922,000.

3. Support and encouragement of research and innovation

The Charity aims to commit at least 5% of total annual income towards research and service development expenditure.

Outcome: This objective was not achieved as no funds were spent on research. The research project planned to start in 2020/21 was delayed due to the COVID-19 pandemic and is planned to commence in 2021/22.

4. Assisting Portsmouth Hospitals 5. Maximising the Charity’s University NHS Trust with its fundraising potential planned developments

The Charity will invest in fundraising to proactively seek new income and set realistic fundraising targets.

In addition to engaging with the Trust to develop a shared case for support, the Charity will commit its unallocated reserves to support any developments, where appropriate.

Outcome: Despite the challenges of COVID-19, this objective was achieved including investment in a new Head of Charity role and pursuing grant income from NHS Charities Together and the local community.

Outcome: The Charity has worked with the Trust to support developments - for example the Garden of Life onsite providing additional space for health and wellbeing for staff, visitors and patients.

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Your support in action – Enhancing Patient Care

Despite the challenges faced in 2020-21, work to enhance patient care across the hospital continued. Here are some great examples of the amazing things your support funded, which wouldn’t have been possible without your generous donations:

MRI Relaxation Video Player

Scalp Coolers

In October 2020, funding for “I have spoken to some ladies who scalp coolers to support patients have used both the old and new in the Oncology Department machines. They all said how much was approved. better the new machines are, they informed me that the caps are a Paid from the Cancer Services fund, much better fit all over and it feels the scalp coolers are offered to colder. They were very impressed patients during their chemotherapy & thrilled that we had the new treatment to try and reduce hair machines” – Heather Narey, Matron.

On average, around 50 patients a day use the MRI service. Due to the nature of the scan, the whole process can be quite daunting, especially for children. This can lead to some children having to be referred for a scan under general anaesthetic which carries more risk.

Paid from the Cancer Services fund, the scalp coolers are offered to patients during their chemotherapy treatment to try and reduce hair loss. The coolers work by reducing the temperature of the scalp, and once it reaches the correct temperature, it can discourage the cells near the hair follicles from metabolising and reducing hair loss during treatment.

Staff in the CT & MRI department wanted to help improve the experience and raised funds for a wall mounted video player, allowing patients to watch relaxing videos whilst undergoing a MRI examination. It works as a great distraction for patients, enabling them to focus on their favourite film or TV show.

The charity has agreed to fund these for 5 years and then the Trust will fund the following 5 years, enabling guaranteed support to patients for the next 10 years.

Left: Scalp Coolers Bottom centre: Secret Santa Appeal

Top right: Garden of life Bottom right: MRI Relaxation Video Player

Garden of life

Secret Santa Appeal

Being in Hospital can be difficult at any time, but especially at Christmas. With the help of your donations towards our ‘Secret Santa Appeal’, we were able to turn Christmas back into a positive experience for our patients.

June 2021 saw the official opening of the ‘Garden of Life’ at QA Hospital. The garden provides staff, patients and visitors with a therapeutic outside space where they can take a break, relax and socialise away from a ward environment.

Part of the vision behind the designs was also to recognise the huge difference that organ donation makes and is a quiet place for reflection.

Due to the restrictions at the time, the Trust weren’t allowed to accept items that were generously donated by the local community and businesses. The appeal was created with the hope that all inpatients would be able to still receive a present on Christmas day.

The area includes landscaping, new seating areas and memorial stones that reflect the heritage of the site. There is ample room for wheelchairs and also includes space for a hospital bed, meaning patients who are in hospital for extended periods of time can spend time in the fresh air.

With over £4,000 raised for the appeal, we were able to give patients at QA Hospital a small gift bag which included a card, toiletry set and a piece of cake.

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Your support in action – Supporting staff wellbeing

At the beginning of the Pandemic, the ‘Portsmouth Hospitals Thank You Appeal’ was created in collaboration with Portsmouth Hospitals University NHS Trust and Portsmouth News. The appeal was set up to support members of staff at the Trust by collecting donations towards wellbeing items, supplies and welfare initiatives.

With £100,000 raised through the appeal and further funding from NHS Charities Together, we have been able to fund a wide range of projects and initiatives.

Projects to promote rest and wellbeing for staff became critical during the pandemic. Kind donations helped the charity to provide a well being room in the hospital, complete with massage chairs and a freezer full of ice creams. We provided hygienic pedal operated water coolers to give staff access to a water station during a busy shift. In the hospital grounds, we funded 20 picnic benches around the Trust allowing staff to enjoy meetings and lunch breaks outside, away from a ward environment.

Funding from NHS Charities Together has also funded Critical Incident Stress Management training for staff which is happening in 2021. The training is key to the recovery of staff affected by the pandemic.

Throughout the year, we were able to fund much needed treats for staff in the form of ‘boost boxes’. These boxes contained everything from crisps and snacks to hand creams! Every single ward and department received a box to share and in total the Charity distributed seven rounds of boxes as well as donated Easter Eggs and a treat bag for every member of staff at Christmas.

‘Here in Diagnostic Imaging we are so thankful for all the boost boxes that have been provided to us over the last 18 months. During the most testing of times, when so much has been asked of our staff, it was so nice and rewarding to know that our local community cared and appreciated the work that was being undertaken here at PHU. Here in Imaging, staff had to change their hours and work under some of the most testing and unknown working conditions that some of us have ever experienced and ever will. Of course, all of this was taken in their

stride but to be able to pick up a bar of chocolate in the middle of a 12.5-hour shift and being able to enjoy it in the 10 minutes spent out of PPE was a delight.

What made it even sweeter was the fact that it had been donated by the public. It really made you feel that we were in this together and efforts of all our staff are not going unnoticed. The staff here in Imaging can not thank our patients and the wider community enough for the support and care they have shown and given us over the past 18 months, thank you!’ - Lewis Rutter, CT/MRI Support & Development Facilitator

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to the large.

We understand that Hospital can be a difficult place and sometimes even the smallest of purchases can make the biggest difference to our patients, their families and our staff.

• To support parents of patients in our Neonatal Intensive Care Unit (NICU), the charity funded bedding for the parents’ room. Allowing them to stay onsite and close to their babies.

• Patients in Older People’s Medicine (OPM) often do not have personal care items with them when they are admitted to hospital. Although the Trust does provide some essential toiletries, an £85 donation provided 600 hair combs and 72 hairbrushes, essential items to promote patient wellbeing, personal care and hygiene.

Your donation doesn’t have to be big to make a big difference.

“Keyhole surgery was introduced worldwide around 1990; over the past 25 years, most surgeons in most specialities have embraced its benefits. Robotic surgery was introduced in 1999, and Portsmouth obtained its first da Vinci robot in 2012; Portsmouth has become a national leader in keyhole and robotic surgery, and the benefits that robotic surgery brings to patients, surgeons and the hospital are becoming clearer.

Patients benefit from robotic surgery. Dissection is more measured and precise, there are fewer leaks, cancers are resected more radically, with less blood loss, fewer patients need to have stomas, they go home sooner, and cancer-specific survival is significantly better.

Surgeons benefit from robotic surgery. Apart from knowing that they are providing the best for their patients, they experience less fatigue, stress & arthritis, and their careers are longer and more productive.

Hospitals benefit from robotic surgery. The benefits to patients translate into shorter hospital stay and fewer expensive surgical complications, as well as better overall survival.

“ Your donation doesn’t have to be big to make a big difference.

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In 2019 Portsmouth had one da Vinci robot, carrying out over 300 cases each year. We needed to obtain a second robot in order to offer the benefits of robotic surgery to patients with oesophageal and gynaecological cancer, and to train up more urology and colorectal surgeons. Portsmouth Hospitals Charity provided £750,000 to buy a second system, which was delivered at the start of 2020 and has been in constant use ever since. Despite the Covid pandemic, we were able to continue our cancer surgery program – the second robot was used to treat over 200 patients in its first year.

As a result of this gift, Portsmouth is recognised as a UK leader in robotic surgery, running robotic surgery training courses and attracting visitors from across Europe to see the system in action.” – Stuart Mercer, Clinical Lead of Upper GI.

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Thanks for your support!

We want to thank all of our supporters for the kind donations and gifts which we received throughout last year. Your support is very much appreciated. Here are just a couple of examples of the types of donations we received.

Patients on the Children’s Wards and the Paediatric Emergency Department can now ride in style to different areas within the department thanks to a generous donation of not one but two battery operated cars from Utilita’s Gosport Hub. The rechargeable cars can be driven by the patient or via a remote control and will help to add a little bit of fun and few smiles during what can be a difficult time for some nervous patients.

The SEND Department at Portsmouth College raised £333 by hosting a creative auction. During lockdown, staff and students at the college created and donated items to be auctioned off. “It was an excellent project; we hope to do another in the near future”

The staff also raised £2,701 by taking part in the ‘hub to hub challenge’ and walking, running, cycling and skipping 595 miles.

Asda Waterlooville donated £500 to support the Family Liaison Officer Team at the Trust. The team help patients who come into the hospital with no personal belongings, the money helped the team provide toiletries and wellbeing items and helped to make patients stay a bit more comfortable.

Michelle Lobo, PALS & Family Liaison Service Manager said “The funding from Portsmouth Hospitals Charity has been invaluable in helping us stock our “Essentials Boxes” that we use to support our patients through our Family Liaison Service. We are able to provide basic toiletry and wellbeing items, such as facewipes, tissues, hairbrush, shower gel, moisturiser to list a few – all of which can help our patients to feel refreshed and more comfortable. Basic little things – but they can make all the difference to our patient at the time - and always put a smile on their faces.”

Alexandra and ‘Mumma Viv’ created cuddly ‘Hedgehugs’ to raise money for the Cardiology Department. With over 300 sold, including some being shipped to Holland and Switzerland, they managed to raise over £900.

Smyths Toys Superstores (Hedge End) donated £1,000 worth of toys for our younger patients in the Paediatric department and Emergency Department to enjoy.

Jude’s and New Forest Ice Cream for donating ice lollies that were enjoyed by staff in the wellbeing room.

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FINANCIAL REVIEW

Financial review

ANNUAL ACCOUNTS 2020/21

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Donations
29%
Other trading activities
12%
Income
Charitable activities
(including grants received)
21%
Investment income
2%
Legacies
36%
Staff welfare and amenity
Patient welfare and amenity 6%
3%
Raising funds Contributions to the NHS - grants paid
4% 87%
Expenditure
Medical Research
0%
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FINANCIAL REVIEW

FINANCIAL REVIEW

Finance Review

The net assets of the Charitable Funds as at the 31st March 2021, were £2,719,000 (2019/20 £3,485,000). Overall net assets decreased by £766,000.

The Ring-Fenced Fund of £25,000 to purchase a piece of equipment remains unspent.

During 2020/21, the Charity received a total income of £922,000, a decrease of approximately 56% on the previous year. The impact of the COVID-19 pandemic has affected trading and event income. Additional grants were received from NHS Charities, but legacies were significantly less than 2019/20.

The General (Unrestricted) Fund decreased by £696,000 to £286,000, the designated funds decreased by £70,000 to £2,408,000.

Income source	2020/21		2019/20
	£’000	%	£’000	%
Donations	269	29	160	8
Legacies	328	36	1,550	74
Charitable activities (including grants received)	192	21	54	2
Other trading activities	109	12	314	15
Investment income	24	2	30	1
Total	922	100	2,108	100

Expenditure during 2020/21 totalled £1,807k and the “Contribution towards the NHS” in the form of charitable grants totalled £1,567k. This expenditure relates to medical and other equipment purchases such as IT and furniture to enhance patient and staff welfare.

See note 3b and 3c of the Annual Report and Accounts for further analysis of grants.

Total expenditure	2020/21		2019/20
	£’000	%	£’000	%
Medical Research	0	0	1	<1
Contributions to the NHS - grants paid	1,567	87	1,242	70
Patient welfare and amenity	49	3	74	4
Staff welfare and Amenity	102	6	171	10
Raising funds	89	4	271	16
Total	1,807	100	1,759	100

None of the charitable funds administered by the Charity have governing documents which specifically bind the Trustee to particular investment powers. The funds are therefore administered within the powers of the Trustee Investment Act 1961, updated by the Trustee Act 2000. The Trustee received an approved pooling scheme for investments from the Charity Commission sealed by order on the 17th March 1998.

Reserves and Investments

The Reserves has the objective of reserving sufficient funds to cover the known commitments and future plans of the Charity. The Trustee has established a Reserves and Investment Policy to achieve its aim of supporting a healthy future by assisting the long-term future of Portsmouth Hospitals University NHS Trust by supporting research, education, new equipment, staff and patient benefits and environmental improvements.

The pooling scheme has been registered as a subsidiary of the main charity. The common investment fund has been named ‘Portsmouth Hospitals University NHS Trust (Expendable Funds) Common Investment Fund’ by the Charity Commission.

The Trustee encourages funds to be spent within a short to medium term.

The Charity seeks to invest ethically and ensure that its investments are not opposed to the objects of the Charity. Therefore, the investment policy eschews, as much as practicable, investments in tobacco related holdings.

A reserve equal to £1 million should be held to provide continuity for achievement of Charity objectives in the event of income fluctuations. The current level of reserves is £2,719,000, which is a decrease of £766,000 from 2019/20. The decrease was attributable to the use of funds within the unrestricted fund.

Funds are held in the Business reserve account and a 31-day notice savings account. Interest rates have dropped over the last 12 months, reducing the expected interest for 2021/22.

The investment policy links to the reserves policy by requiring all commitments to be backed by cash or near-cash holdings. The objectives of the investment policy are to:

The Charity holds investments with Charities Official Investment Fund (COIF). At 31st March 2021 the investments are summarised as:

• Invest cash securely in order to minimise the risk of any loss or decline in value of the sum invested.

• Protect the liquidity of the funds in order that the Charity has the ability to meet all financial liabilities as they fall due.

Investments	2020/21	2019/20
	£	£
COIF Shares - At historical ‘book’ cost	508,301	8,301
Addition	0	500,000
Opening unrealised gain accrued	67,900	122,447
Unrealised gain accrued	119,069	0
Unrealised loss accrued	0	(54,547)
Closing unrealised gain/(loss)	186,969	67,900
At market value	695,270	576,201

2019/20 due to the COVID-19 pandemic but has subsequently recovered in 2020/21. No other investments are held.

Investments are recorded at market value as at 31st March 2021. The unrealised gain of £186,969 relates to COIF investment. This investment was significantly affected in

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FINANCIAL REVIEW

Statement of trustee’s responsibilities

Risk Management

The major risks to which the Charity is exposed have been identified and are considered on a regular basis by the Trustee. Key risks include the ongoing ability to raise funds through our more traditional channels, the impact of the ongoing shop closure and a fall in the value of investments.

A three-year Strategy was approved in 2021 to actively mitigate these risks. This strategy focuses on raising the awareness of the Charity both internally and externally with a push to diversify our income streams, particularly from within our local community.

An investment Broker will be commissioned to advise and minimise the investment risk to the Charity, when placing investments. The Trustee’s investment policy is for low risk, moderate income. Investments are currently held in cash whilst a review takes place.

In addition to the risks to income the Trustees have paid attention to the risk of fraudulent fundraising activities. The Charity team remain vigilant to reports of fundraising taking place under the name of the Charity. Any person or organisation who the Charity are aware is fundraising on behalf of the Charity must sign a fundraising agreement form which is obtained from the Charity Office.

Procedures are in place to ensure that financial commitments remain affordable within the fund balance. Income and expenditure are covered by the Trusts standing financial instructions and there is recognition criteria in place for the receipt of donations.

Expenditure thresholds are in place, as per the scheme of delegation. All expenditure must be authorised by one authorised signatory of the fund, then checked and verified by the Charitable Fund Accountant. In 2020-21 a monthly Charity Assurance Committee was set up to give approval for expenditure between £5,000 and £50,000. This must then be authorised by the Chief Financial Officer. Each month the Charity Assurance Committee also receives an overview of all charitable expenditure over £50,000 which must be authorised by the Charity Board of Trustees. Any noncharitable purchases are charged back to the appropriate NHS budget.

In addition to the specific systems detailed above a comprehensive set of generic Trust and Charitable Fund specific procedures are in place, which all members of the organisation are obligated to follow.

Our Future Plans

The aims and objectives for the next twelve months are to work to deliver on a new three-year strategy. Following engagement with both the Board and also the Charity Assurance Committee, the strategy has been framed around five key workstreams:

• Income generation to support a three-year delivery plan

• Internal relationships, awareness and impact maximisation

• External communications, marketing and community positioning

• Improved working with fund holders

• Effective systems, processes and governance

In turn, each of the above will be underpinned by a focus on developing the fundraising team to maximise the effectiveness of our capacity.

Our charitable expenditure will continue to be determined by the equipping needs of the hospital and may include the following areas of spend:

• Purchase of Medical equipment

• Enhancement of patient facilities

• Staff training, conferences, and educational books

• Support of research projects

Based on the Accounts for the financial year the Trust Board, on behalf of the Sole Corporate Trustee, believes that the Umbrella Charity and its linked Special Purpose Charities can meet all their current and future foreseeable commitments.

Signed on behalf of the Trustee on 9 November, 2021

Chair

Melloney Poole OBE Date 9 November, 2021

Trustee Penny Emerit Date 9 November, 2021

The Trustees are required to act in accordance with the trust deed and the rules of the Charity within the framework of trust law. The trustees are responsible for:

• keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the funds held on trust and to enable them to ensure that the accounts comply with requirements in the Charities Act and those outlined in the directions issued by the Secretary of State;

• establishing and monitoring a system of internal control; and

• establishing arrangements for the prevention and detection of fraud and corruption.

The Trustee is 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.

The Trustee is required under the Charities Act to prepare the trustees annual report and accounts for each financial year which shows a true and fair view of the financial position of the funds held on trust. In preparing those accounts, the Trustee is required to:

• apply on a consistent basis accounting policies

• make judgements and estimates which are responsible and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustee confirms that it met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 26 to 37 attached have been compiled from and are in accordance with the financial records maintained by the Trustee.

By Order of the Trustee

Signed:

Chair

Melloney Poole OBE Date 9 November, 2021

Trustee Penny Emerit Date 9 November, 2021

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Independent Auditors Report to the Trustees of Portsmouth Hospitals Charity

Opinion

We have audited the financial statements of Portsmouth Hospitals Charity for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes 1 to 20, 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 (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting standard applicable in the UK and Republic of Ireland”.

In our opinion the financial statements:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2021 and of its net expenditure and application of resources, 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 Charities Act 2011.

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 below. 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 trustee’s 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 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustee with respect to going concern are described in the relevant sections of this report. However, because not all future events or

conditions can be predicted, this statement is not a guarantee as to the trustee’s ability to continue as a going concern.

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 trustee is responsible for the other information contained in the annual report.

Our opinion on the financial statements does not cover the other information and 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is 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 the other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

• the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

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

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustee

As explained more fully in the trustee’s responsibilities statement set out on page 23, the trustee is 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 trustee determines 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 trustee is

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 management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

Explanation as to what extent the audit was considered

capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-

compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect irregularities, including fraud. 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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

• We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant are:

• The Companies Act 2006;

• The Charities Act 2011;

• Financial Reporting Standard 102; and

• Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP).

• We understood how Portsmouth Hospitals Charity is complying with those frameworks by understanding the incentive, opportunities and motives for non-compliance, including enquiring of management and those charged with governance and obtaining and reading documentation

relating to the procedures in place to identify, evaluate and comply with laws and regulations, and whether they are aware of instances of non-compliance. We corroborated this through our reading of the Charity’s committee minutes. Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures had a focus on compliance with the accounting framework through obtaining sufficient audit evidence in line with the level of risk identified and with relevant legislation.

• We assessed the susceptibility of the Charity’s financial statements to material misstatement, including how fraud might occur by understanding the potential incentives and pressures for management to manipulate the financial statements, and performed procedures to understand the areas in which this would most likely arise. Based on our risk assessment procedures, we identified the inappropriate recognition of revenue and the misclassification of charitable funds.

• To address our fraud risk of the inappropriate recognition of revenue, we tested the Charity’s material income streams to gain assurance that income is measured correctly and recorded in the correct period of account.

• To address our fraud risk of the misclassification of charitable funds, we the classification of material funds received in the period to gain assurance they were classified as unrestricted, designated or restricted by reference to supporting evidence of the donor’s intention and any conditions attached to the funding.

A further description of our responsibilities for the audit of the financial statements is located 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 Trustee, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustee 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 charity and the charity’s trustee as a body, for our audit work, for this report, or for the opinions we have formed.

Ernst & Young LLP Statutory Auditor Newcastle upon Tyne 11 November 2021

Ernst & Young LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

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Statement of Financial Activities for the year ended 31st March 2021

Balance Sheet as at 31st March 2021

----- Start of picture text -----
Note Ring Fenced General Fund Specialty Total Total
Fund Funds
(Restricted) (Unrestricted) (Designated) Funds 20-21 Funds 19-20
£000 £000 £000 £000 £000
Income and Endowments from: 2
Donations and Legacies 227 370 597 1,710
Charitable Activities 190 2 192 54
Investment Income 4 20 24 30
Other Trading Activities 44 65 109 314
Total Incoming Resources 0 465 457 922 2,108
Expenditure on: 3
Raising Funds (14) (75) (89) (271)
Charitable Activities:
Medical Research 0 (1)
Contributions to the NHS 3b (1,095) (472) (1,567) (1,242)
Patient Welfare and Amenity (13) (36) (49) (74)
Staff Welfare and Amenity (58) (44) (102) (171)
Total Expenditure 0 (1,180) (627) (1,807) (1,759)
Net Gains/(Losses) on Investments 4 19 100 119 (55)
Net Income/(Expenditure) 0 (696) (70) (766) 294
Transfers between Funds 9 0 0
Net movement in Funds 0 (696) (70) (766) 294
Fund Balances brought forward
25 982 2,478 3,485 3,191
from previous year
Fund Balances carried forward 25 286 2,408 2,719 3,485
----- End of picture text -----

The notes at pages 28 to 37 form part of this account.

----- Start of picture text -----
Note Ring Fenced General Fund Specialty Total Total
Fund Funds
(Restricted) (Unrestricted) (Designated) 31 March 21 Funds 19-20
£000 £000 £000 £000 £000
Fixed Assets
Investments 4 115 580 695 576
Total Fixed Assets 0 115 580 695 576
Current Assets
Debtors 6 4 11 15 41
Stock 1g 0 0 1
Cash and Cash Equivalents 5 25 187 1,852 2,064 3,072
Total Current Assets 25 191 1,863 2,079 3,114
Liabilities
Creditors: Amounts falling due
7 (20) (35) (55) (205)
within one year
Net Current Assets 25 171 1,828 2,024 2,909
Total Assets Less Current Liabilities 25 286 2,408 2,719 3,485
Funds of the Charity
Income Funds:
Restricted 25 0 0 25 25
Unrestricted 0 286 0 286 982
Designated 0 0 2,408 2,408 2,478
Total Charity Funds 25 286 2,408 2,719 3,485
----- End of picture text -----

The notes at pages 28 to 37 form part of this account.

Signed Date 9 November, 2021

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Statement of cash flows for the year ending 31st March 2021

Notes to the Accounts - continued

----- Start of picture text -----
Total funds Total funds
2020/21 2019/20
£000 £000
Cash flows from operating activities: (1,032) 440
Net cash provided by operating activities (1,032) 440
Cash flows from investing activities:
Dividends, interest and rents from investments 24 30
Proceeds from the sale of investments 0 0
Purchase of investments 0 (500)
Net cash provided by investing activities 24 (470)
Change in cash and cash equivalents in the reporting period (1,008) (30)
Cash and cash equivalents at the beginning of the reporting period 3,072 3,102
Cash and cash equivalents at the end of the reporting period 2,064 3,072
----- End of picture text -----

(c) Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the monetary value can be measured with sufficient reliability.

Income is recognised as follows:

• Donations: These are accounted for when received.

• Grants: Where there are terms or conditions attached to income, particularly grants, then these terms or conditions must be met before the income is recognised. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income.

• Legacies: These are accounted for when received or where the receipt of the legacy is probable.

(d) Recognition of expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to the expenditure, which is probable and measurable. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to this category.

• Raising funds:

• The costs of raising funds are the costs associated with generating income for the funds held on trust. This includes the cost of the fundraising staff and purchases of goods to sell at a profit and investment management fees.

• Charitable Activities:

• Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objectives of the Charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to direct costs.

Receipt is probable when:

Notes to the Accounts

1. Accounting Policies

(a) Basis of preparation

The financial statements have been prepared under the historic cost convention, as modified for the revaluation of certain investments, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The COVID-19 pandemic has had an impact on the Charity’s fundraising income, although this is partially offset by restricted income from the NHS Charities together national appeal. As a grant making charity with few on-going commitments, this will impact on the new grants that can be made in the shorter term rather than affecting the Charity’s ability to continue as a going concern. There are no material uncertainties affecting the current years accounts.

The Trustee considered that there are no material

uncertainties about the Portsmouth Hospitals Charity’s ability to continue as a going concern for a period up to 31 March 2023. There are no material uncertainties affecting the current year’s accounts.

(b) Funds structure

Where there is a legal restriction on the purpose to which the fund may be put, the fund is classified in the accounts as a restricted fund. Funds where the capital is held to generate income for charitable purposes and cannot be spent are accounted for as endowment funds. The Portsmouth Hospitals Charity does not have any endowment funds. Other funds are classified as unrestricted funds. Unrestricted funds are available for application at the discretion of the trustee in furtherance of the charitable objectives of the Charity. The Trustee may earmark an element of the unrestricted funds for a particular project and these are identified as designated funds. This designation does not legally restrict the trustees’ discretion to apply the fund.

• Confirmation has been received from the representatives of the estate and probate has been granted.

• The executors have established that there are sufficient assets in the estate, after settling any liabilities, to pay the legacy; and

• Any conditions attached to the legacy are either within the control of the Charity or have been met.

• If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated, then the legacy is shown as a contingent asset.

• Gifts in kind: Donated goods, facilities and services (including Volunteers) are recognised as income when the following criteria are met:

• Entitlement – control over the expected economic benefits that flow from the donation has passed to the Charity,

• Probable – it is more likely than not that the economic benefits associated with the donated item will flow to the Charity; and

• Measurement – the fair value or value to the Charity of the donated item can be measured.

• Activities for generating funds: These are activities carried out by the Charity to generate income which will be used to undertake its charitable activities. These are not part of the direct charitable activities but are carried out in order to generate income to support those activities.

• Investment Income: is apportioned to funds based on their weighted average balances at the end of the financial year.

• Grants Payable:

• These are payments made to third parties, including NHS bodies, in furtherance of the Charity’s objectives to relieve those who are sick. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant.

• Support costs:

• Support costs are those costs which do not relate directly to a single activity. These include support staff, cost of administration, internal and external audit costs. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis, the analysis of support costs and the bases of apportionment applied are shown in note 3d.

• Irrecoverable VAT:

• Non-exempt and irrecoverable VAT is charged against the category of expenditure for which it was incurred

(e) Fixed Asset Investments

Fixed asset investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) as at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

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Notes to the Accounts - continued

(f) Realised gains and losses

(j) Creditors

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investment are calculated as the difference between sales proceeds and opening market value (or the value at date of purchase if later). Unrealised gains and losses are calculated as the difference between market value at the year end and opening market value (or value at date of purchase if later).

Creditors are amounts owed by the Charity. They are measured at the amount the Charity expects to have to pay to settle the debt.

(k) Change in basis of accounting

There has been no change in the basis of accounting during the year.

(l) Prior year adjustments

(g) Stocks

The Charity’s stock comprises of new goods sold in the shop, which include cakes, jams, shopping bags, and trolley coins. The stock is valued on a first in first out (FIFO) basis.

There have been no changes to the accounts of prior years.

(m) Pooling scheme

An official pooling scheme is operated for investments relating to the Portsmouth Hospitals Charity. The scheme is named Portsmouth Hospitals University NHS Trust (Expendable Funds) Common Investment Fund. Distribution of income is made annually and reflects the individual funds interest in the pool. The scheme was registered with the Charity Commission on 17th March 1998.

(h) Debtors

Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount.

(i) Cash and cash equivalents

Short term investments would be shown on the face of the balance sheet. As these are very liquid funds they are classified as cash equivalents and would be shown as part of cash and cash equivalents.

2. Income and endowments

a) Income sources

----- Start of picture text -----
Income source Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£’000 £’000 £’000 £’000
Legacies 94 234 328 1,550
Donations 133 136 269 160
Other trading activities 44 65 109 314
Charitable activities (grants) 190 2 192 54
Investment income 4 20 24 30
Total 465 457 922 2,108
----- End of picture text -----

Notes to the Accounts - continued

b) Other trading activities analysis

----- Start of picture text -----
Other activities Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£’000 £’000 £’000 £’000
Fundraising activities (including corporate events,
43 52 95 224
local Fundraising, events, etc)
Fundraising goods income 1 3 4 79
Staff lottery income 0 10 10 11
Total 44 65 109 314
----- End of picture text -----

The Charity shop was closed in 2020/21 due to the COVID-19 pandemic.

c) Charitable activities – grants received

----- Start of picture text -----
Other activities Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£’000 £’000 £’000 £’000
NHS Charities 190 0 190 0
Ickle Pickles 0 2 2 17
Echo Trust 0 0 0 5
The Whitburn Trust 0 0 0 30
Other 0 0 0 2
Total 190 2 192 54
----- End of picture text -----

d) Volunteers

Like all charities, the Portsmouth Hospitals Charity is reliant on a team of volunteers to assist us in achieving our objectives. In accordance with the SORP, due to the absence of any reliable measurement basis, the financial contribution of these volunteers is not recognised in the accounts.

e) Investment income

----- Start of picture text -----
Other activities Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£’000 £’000 £’000 £’000
Charities Official Investment Funds 3 17 20 12
HSBC Short Term Deposit Account 0 0 0 14
HSBC 31 days’ notice Account 1 3 4 4
Total 4 20 24 30
----- End of picture text -----

No short-term deposits were made in 2020/21.

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Notes to the Accounts - continued

Notes to the Accounts - continued

3. Expenditure

a) Analysis of Total Resources Expended

----- Start of picture text -----
Expenditure Raising Charitable Total Total
Funds Activities 2020/21 2019/20
£'000 £'000 £'000 £'000
Research 0 0 1
Contribution to NHS 1,567 1,567 1,242
Patient welfare and amenity 49 49 74
Staff welfare and amenity 102 102 171
Fundraising: staff costs 54 54 201
Fundraising other costs 15 15 40
Fundraising shop purchases 3 3 20
Support & governance: audit Fee 11 11 5
Support & governance: other 6 6 5
Total 89 1,718 1,807 1,759
----- End of picture text -----

b) Details of resources expended

----- Start of picture text -----
Contribution to the NHS Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£'000 £'000 £'000 £'000
Research grants 0 0 0 0
Grants payable 1,095 472 1,567 1,202
Allocation of support costs 0 0 0 40
Total 1,095 472 1,567 1,242
----- End of picture text -----

No support costs were charged to the Charity in 2020/21.

c) Details of contributions to the NHS at Fund Level

----- Start of picture text -----
Fund Name Equipment Patient Staff Total Total
Total Total 2020/21 2019/20
£'000 £'000 £'000 £'000 % £'000 %
Unrestricted 755 245 95 1,095 70% 811 67%
Accident & Emergency 3 0 0 3 <1 31 3%
Cardiology 0 0 0 0 0% 16 1%
Dermatology 5 0 0 5 <1 0 0%
ENT 30 0 0 30 2% 0 0%
General Surgery 0 2 0 2 0% 13 1%
Gynaecology 0 0 1 1 0% 0 0%
Imaging 10 0 0 10 1% 0 0%
Intensive Therapy 15 5 0 20 1% 9 1%
Medicine of Older People 5 6 0 11 1% 8 1%
Maternity 0 6 0 6 <1 0 0%
Orthopaedics 0 0 0 0 0% 1 <1
Other Services 6 5 2 13 1% 35 3%
Paediatrics 72 97 2 171 11% 111 9%
Pathology (10) 0 0 (10) <1 11 1%
Radiotherapy 81 3 0 84 5% 62 5%
Renal Medicine 89 5 6 100 6% 44 4%
Urology 26 0 0 26 2% 50 4%
TOTAL 1,087 374 106 1,567 100% 1,202 100%
----- End of picture text -----

The Unrestricted fund contributed towards the Surgical robot equipment (£750k). The Garden project (Patient spend) was funded from the Unrestricted fund (£184k) and Paediatrics fund (£57k)

Other high value Equipment purchases include Radiotherapy scalp coolers (£61k) and Renal therapy chairs (£49k).

d) Support and Governance Costs

----- Start of picture text -----
Governance Costs Unrestricted Designated Total Total
Funds 2020/21 Funds 2020/21 2020/21 2019/20
£'000 £'000 £'000 £'000
Support costs (services bought in from NHS) 0 0 0 40
Audit fees (external) 1 10 11 5
Other (i.e. insurance, bank charges, conference fees) 1 5 6 5
Total 2 15 17 50
----- End of picture text -----

No support staff costs were charged by the Trust in 2020/21 to acknowledge the fact the Charity and fundraisers had been unable to generate income in the same way and therefore to charge support costs would place an additional burden on the funds.

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Notes to the Accounts - continued

Notes to the Accounts - continued

e) Raising Funds

----- Start of picture text -----
Type of cost Total Total
2020/21 2019/20
£'000 £'000
Fundraising staff salaries 54 201
Fundraising other costs 15 40
Fundraising shop purchases 3 20
Governance costs: audit fees (external) 11 5
Governance costs: other 6 5
TOTAL 89 271
----- End of picture text -----

Fundraising staff and support staff costs are significantly less in 2020/21 as the team was focussed on supporting the Trust throughout the COVID-19 pandemic rather than on fundraising activities.

c) Financial Instruments

The fund consists of diversified investments, principally equities and is designed specifically for charities. The investments are valued at market value.

As advised by COIF, the income payments for 2020/21 were not affected by the financial market changes.

5. Cash and Cash Equivalents

----- Start of picture text -----
2020/21 2019/20
£'000 £'000
Cash (current account) 4 0
Deposit account (31 day notice account) 1,508 2,005
Deposit account (instant access reserve) 552 1,067
Total 2,064 3,072
----- End of picture text -----

4. Analysis of Fixed Investments

6. Analysis of Debtors

a) Analysis of Fixed Asset Investment total

----- Start of picture text -----
Fixed asset investments 2020/21 2019/20
£'000 £'000
Opening investment value 576 131
Less: disposals 0 0
Add: acquisitions 0 500
Portfolio income 0 0
Net (loss) gain on COIF revaluation * 119 (55)
Closing investment value 695 576
----- End of picture text -----

• COIF is the Charities Official Investment Fund

The investment value has recovered in 2020/21 following a recovery from the impact of the COVID-19 pandemic affect in 2019/20.

b) Analysis of Fixed Asset Investment holdings

----- Start of picture text -----
Market value as at 31st March Held Held 2020/21 2019/20
in UK outside UK Total Total
£‘000 £‘000 £‘000 £‘000
Charities Official Investment Fund 695 0 695 576
TOTAL 695 0 695 576
----- End of picture text -----

----- Start of picture text -----
Amounts falling due within one year 2020/21 2019/20
£'000 £'000
Trade debtor and prepayments 14 31
Other debtors - gift aid reclaim 0 8
Reclaim of VAT (exemption) 1 2
Total 15 41
----- End of picture text -----

There were no long-term debtors.

7. Analysis of creditors

----- Start of picture text -----
Amounts falling due within one year 2020/21 2019/20
£'000 £'000
Trade creditors (55) (113)
Other creditors – grant repayment 0 (30)
Other creditors – gift aid 0 (62)
Total (55) (205)
----- End of picture text -----

The sum owed to Portsmouth Hospitals University NHS Trust is £28K, this is for costs incurred by the Trust on behalf of the Charity - predominantly payments to suppliers and staff costs. There were no long-term creditors.

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Notes to the Accounts - continued

Notes to the Accounts - continued

8. Analysis of funds

a) Analysis of Fund balances

----- Start of picture text -----
Balance as Income Expenditure Transfers Gains/ Balance as
Fund Charity at 01/04/2020 Losses at 31/03/2021
£000 £000 £000 £000 £000 £000
Restricted Ring Fenced Funds 25 0 25
Unrestricted Unrestricted 982 465 (1,180) 19 286
Designated Accident & Emergency 58 4 (24) 0 2 40
Cardiology 84 5 (6) 0 3 86
Dermatology 7 0 (6) 0 0 1
Endoscopy 8 1 (4) 0 0 5
ENT 70 21 (33) 0 3 61
General Medicine 83 17 (3) 0 4 101
General Surgery 170 22 (11) 0 8 189
Gynaecology 27 1 (1) 0 1 28
Imaging Services 17 0 (10) 0 0 7
Intensive Therapy 31 23 (23) 0 2 33
Maternity 16 37 (7) 0 2 48
Maxillofacial 1 0 0 0 0 1
Medicine for Older People 130 18 (21) 0 6 133
Ophthalmology 15 2 (1) 0 1 17
Orthopaedics 16 0 (1) 0 1 16
Paediatrics 277 15 (182) 0 7 117
Pathology 4 0 9 0 1 14
Radiotherapy 910 121 (129) 0 39 941
Renal Medicine 333 112 (126) 0 12 331
Rheumatology 27 2 (1) 0 1 29
Urology 76 21 (28) 0 3 72
Other Services 118 35 (19) 0 4 138
Designated 2,478 457 (627) 0 100 2,408
Total 3,485 922 (1,807) 0 119 2,719
----- End of picture text -----*

The Pathology fund received a refund of £10,000 for equipment returned in 2020/21, that had been purchased in a previous period.

10. Contingencies

There are no contingent gains or losses included in the accounts.

b) Fund purposes

11. Commitments, Liabilities and Provisions

See page 39 of the Annual Report for details of the fund purposes.

The Trustee recognises liabilities in the accounts once a legal or constructive obligation to expend funds occurs. No provisions for liabilities and charges have been included in this set of accounts.

9. Details of transfers between funds

No transfers took place.

12. Reconciliation of net income/(expenditure) to net cash flow from operating activities

----- Start of picture text -----
2020/21 2019/20
£'000 £'000
Net income/(expenditure) for the reporting period (as per the statement of financial activities) (766) 294
Depreciation charges 0 0
(Gains)/losses on investments (119) 55
Dividends, interest and rents from investments (24) (30)
Loss/(profit) on the sale of fixed assets 0 0
(Increase)/decrease in stocks 1 1
(Increase)/decrease in debtors 26 (29)
Increase/(decrease) in creditors (150) 149
Net cash provided by operating activities (1,032) 440
----- End of picture text -----

13. Trustee and Connected Persons Transactions

18. Post Balance Sheet Review

a) Trustee expenses reimbursed

Our COIF investment holding has increased in value, it currently stands at £746,365 as at 30th June 2021 compared to £695,270 at 31st March 2021.

No member of the Trust Board received reimbursement during the year for their duties in relation to the Charity.

19. Related Party Transactions

b) Trustee remuneration

No member of the Trust Board received remuneration from the Charity during the year. The Trust Board is remunerated by Portsmouth Hospitals University NHS Trust for their role as Executive and Non-Executive Directors of the Trust.

During the year none of the Trust Board or members of key management staff or parties related to them have undertaken any material transactions with the Portsmouth Hospitals Charity.

14. Auditor’s Remuneration

The Charity made revenue and capital payments to the Portsmouth Hospitals University NHS Trust, whose board of Directors, listed below, also act as Sole Corporate Trustee.

The auditor’s remuneration of £11,358 (£5,400 2019/20) related solely to the audit with no additional work being carried out.

15. Trustee Indemnity Insurance

The members of the Board of Directors, who have acted on behalf of the Sole Corporate Trustee can be seen on page 38 of the annual report.

The cost of insurance was £1,024 (2019/20 £1,294).

20. Contacting the Charity

16. Loans or Guarantees Secured against assets

of the Charity

Fundraising advice can be obtained from the following contacts:

There are no assets subject to mortgage or charge.

The Charity Fundraising Team on 023 9228 3392. Website: www.porthosp.nhs.uk/charity Email: [e-mail]

17. Connected Organisations

The Charity is connected to Portsmouth Hospitals University NHS Trust by providing grants as detailed in note 3a and 3b.

Please direct any other query relating to the Charity to the Chief Financial Officer 023 9228 6801.

The Charity does not make grants to individuals. All grants for the year have been made to Portsmouth Hospitals University NHS Trust. All commitments occur at the point of requisition and do not cross over financial years.

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Charity Information

The Portsmouth Hospitals University NHS Trust General Charitable Fund was registered with the Charity Commission as an NHS Umbrella Charity by Declaration of Trust in July 1995, Charity number 1047986. During 2014/15 it was decided to re-name the charity to Portsmouth Hospitals Charity, the Charity Commission approved this on the 8th June 2015.

The Charity has a Corporate Trustee: Portsmouth Hospitals University NHS Trust (the Trust). Portsmouth Hospitals Charity is a registered member of the Fundraising Regulator and adheres to the Codes of Fundraising Practice.

Members of the Trust Board who have acted on behalf of the Corporate Trustee are members of the Charity Board of Trustee with voting rights. In 2020/201 these members included:

----- Start of picture text -----
Name Title From Until
Charity Board of Trustees - Executive Directors with Voting Rights
In post at 31 [st] March 2021 or having left during the year ended 31 [st] March 2021
Director of Strategy and Performance until 23/3/2021,
Penny Emerit 24/03/21
Chief Executive (Interim) from 24/03/2021
Mark Cubbon Chief Executive 31/07/17 23/03/21
Chris Evans Chief Operating Officer 01/10/20
Nigel Kee Interim Chief Operating Officer 03/09/19 31/08/20
Mark Orchard Chief Financial Officer 01/10/19
John Knighton Medical Director 11/06/17
Elizabeth Rix Chief Nurse 10/06/19
Charity Board of Trustees - Non-Executive Directors with Voting Rights
In post at 31st March 2021
Melloney Poole Chair and Non-Executive Director 01/05/17
Christine Slaymaker Non-Executive Director 15/05/17
David Parfitt Non-Executive Director 15/05/17
Martin Rolfe Non-Executive Director 20/09/18
Graham Galbraith Non-Executive Director 24/06/20
Vivek Srivastava Non-Executive Director 28/10/20
----- End of picture text -----

The Trust Board delegated the authority for the management of the Charity to the Trust’s Charity Board of Trustees. No member of the Trust Board received remuneration from the Charity during the year. The Trust Board is remunerated by the Trust for their role as Executive and Non-Executive Directors of the Trust.

The Trust Board has approved the establishment of a body to be known as the Charity Board of Trustees, on which voting members of the Board of Directors will sit, for the purpose of:

• oversees the implementation, as appropriate, of procedures and policies to ensure accounting systems are robust, donations are received and coded as instructed and that all expenditure is reasonable, and ethically appropriate;

• Overseeing the management of the affairs of the Charity on behalf of the Trust, the sole Corporate Trustee of the Charity;

• approves the annual accounts and report of the charity, ensuring that all relevant information is disclosed.

• reviews and approves any returns/ information required to be submitted by legislation to NHS England & Improvement and the Department of Health & Social Care or the Charity Commission;

• Ensuring that the Charity operates within the terms of its Trust Deed and appropriate registration with the Charity Commission.

In particular the Charity Board of Trustees:

• makes arrangements to induct new members of the Committee

• manages the affairs of the Charity within the terms of its Trust Deed and appropriate legislation;

Membership

• oversees the investment of funds in accordance with the Trustee Act 2000 and, if necessary, appoints fund managers to act on its behalf;

The Board of Trustees will include the following members:

• ensures funding decisions are appropriate and consistent with the Charity’s objectives, to ensure such funding provides added value and public benefit;

• Chair of the Trust (Chair);

• All voting Non-Executive Directors on the Board of Directors;

• All voting Executive Directors on the Board of Directors.

• receives regular reports on the performance of any charitable fundraising activities;

All members listed above have voting rights on the Charity Board of Trustees.

The Chair of the Charity Board of Trustees is also the Chair of the Board of Directors of the Trust.

Governance and Management

Portsmouth Hospitals Charity is the overarching registered Charity or Umbrella Charity. The Umbrella Charity has 23 Special Purpose Charities linked to it all of which were formed by a Declaration of Trust. The Portsmouth Hospitals Working Together Fund is unrestricted; all donations received by the Charity without naming a specific department or ward for benefit, are placed in this fund. This fund is administered by the Trust’s Chief Financial Officer.

The remaining 22 special purpose charities include delegated funds which cover a specific internal departmental/ward funds/Appeals.

1) 2)	Accident & Emergency Cardiology	8) Gynaecology 9) Imaging Services	16) Paediatrics 17) Pathology Services
3) 4)	Dermatology Ear, Nose & Throat (E.N.T.)	10) Intensive Therapy 11) Maternity	18) Radiotherapy 19) Renal Medicine
5)	Endoscopy	12) Maxillofacial	20) Rheumatology
6)	General Medicine	13) Medicine for Older People	21) Urology
7)	General Surgery	14) Ophthalmology	22) Other Services
		15) Orthopaedics

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Charity Information

Each of these funds has at least two signatories who act as fund holders on a day to day basis. It is expected that the fund holders manage these funds in accordance with the Standing Financial Instructions, Standing Orders, Charitable Funds Code of Procedures and Scheme of Delegation as set by the Corporate Trustee.

There have been no material changes to these policies and procedures this year.

The objectives of the Umbrella charity (the Charity) and its Special Purpose/ Speciality Charities are as follows:

General Charitable Fund (Umbrella Charity)

Funds are held for any charitable purpose relating to the National Health Service.

Specialty Charities

Funds are held for any charitable purpose relating to the specialty services provided by Portsmouth Hospitals University NHS Trust.

The Charity Board of Trustees is required to:

• Keep proper accounting records which disclose with reasonable accuracy the financial position of the fund held on trust and to enable them to ensure that the accounts

comply with requirements in the Charities Act and the Statement of Recommended Practice by charities (SORP) 2015, updated 2016.

• Establish and monitor a system of internal control.

• Establish arrangements for the prevention and detection of fraud and corruption.

• Advise the Trust Board on the performance and risks of the Charity.

• Review and approve the Annual Report and Financial Statements.

• Review the Governance Report and confirm any nonadjusted accounting errors.

The accounting records and day-to-day administration of the fund are dealt with by the Chief Financial Officer located at the principal office.

Public benefit

The Trustees confirm they have paid due regard to Charity Commission guidance on public benefit in deciding what activities the Charity have undertaken during the year and have continued to support a wide range of charitable activities. These include charitable grant funding for the Trust and fundraising across a number of platforms to raise more funds.

In awarding grants the Trustee is aware of its responsibilities under charity law in ensuring the maintenance of public benefit in all aspects of its work. Funding patient and staff welfare, improvements and amenities is, by definition, meeting public benefit.

Portsmouth Hospitals University NHS Trust is the main beneficiary of the Charity and is a related party by virtue of

being the Corporate Trustee of the Charity. However, when the Trust Board is making decisions regarding the Charity it does so with the best interests of the Charity in mind and with consideration of Charity Commission guidance, Charity law and the expressed wishes of donors.

By working in partnership with the Trust, charitable funds are used to best effect for the benefit of patients and staff. When deciding upon the most beneficial way to use funds, the Corporate Trustee has regard to the main activities, objectives, strategies and plans of the Trust.

The Charity achieves its purpose by making charitable grants to the Trust to fund expenditure on equipment and research and by direct expenditure on staff, education, environmental improvements and other complimentary services.

Activities

Restricted Ring-fenced

This fund is closed. Funds remain to purchase a specific piece of equipment; however, purchase was initially delayed due to specification needs, and now further delayed due to the COVID-19 pandemic.

Members of the Trust Board and the Charity Board of Trustees are not individual trustees under charity law but act as agents on behalf of the Corporate Trustee. Non-Executive Members’ of the Trust Board are appointed by NHS England & Improvement and Executive members of the Board are subject to recruitment by the NHS Board. The NHS Trust, as Corporate Trustee, appoints a Charity Board of Trustees to manage the Charity under delegated authority.

Acting for the Corporate Trustee, the Charity Board of Trustees is responsible for the overall management of the Charitable Fund and meet quarterly.

Portsmouth Hospitals Charity ensures that all activities carried out to raise funds are in line with the Fundraising Regulator and Codes of Practice and, the Charity’s internal processes and policies. The Team are aware of donor’s wishes ensuring that these are honoured and communicated with the donor. In the year 2020/21 we received no complaints. The Fundraising Team have mandatory training each year on safeguarding for vulnerable adults and this is then integrated into supporting vulnerable donors to ensure they are protected.

Reference and Administrative Details

Registered and Working Name Portsmouth Hospitals Charity

Charity Contact Details

Tel: [phone] E-Mail: [e-mail] www.porthosp.nhs.uk/charity

Registered Address

Portsmouth Hospitals University NHS Trust Queen Alexandra Hospital Southwick Hill Road, Cosham Portsmouth PO6 3LY

Auditors

Ernst & Young LLP Grosvenor House Grosvenor Square Southampton SO15 2BE

Principal Address

Portsmouth Hospitals Charity Charity Office Albert House (G8 and G9) Queen Alexandra Hospital Southwick Hill Road Cosham Portsmouth PO6 3LY

Bankers

HSBC Bank plc 118 Commercial Road Portsmouth PO1 1EP

Solicitors

Mills & Reeve Monument Place 24 Monument Street London

Registered Charity Number 1047986

EC3R 8AJ

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Portsmouth Hospitals University NHS Trust

Portsmouth Hospitals Charity, Queen Alexandra Hospital, Cosham, Portsmouth PO6 3LY

023 9228 3392 [e-mail] porthosp.nhs.uk/charity

Charity Registration No. 1047986