East of England Ambulance Service NHS Trust Charitable Funds
Annual Report and Accounts 2022/23
Charity Registration No: 1047987
Registered Address : East of England Ambulance Service NHS Trust Hospital Lane Hellesdon Norwich NR6 5NA
EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Annual Report and Accounts 2022/23
Trustee's Report
Legal and Administrative Information
Working name: East of England Ambulance Service Charity Registered Name: East of England Ambulance Service NHS Trust Charitable Funds Charity Commission Number: 1047987 Principal Office: Hospital Lane, Hellesdon, Norwich, NR6 5NA Bankers: Barclays Bank, Norwich
Independent Examiners: Larking Gowen LLP, 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE
Trustee
The Charitable Trust, constituted by the Trust Deed, is administered and managed by the East of England Ambulance Service NHS Trust as Corporate Trustee of the Charitable Funds. The responsibility for the management and use of these funds held on trust generally lies with the board of a NHS body acting as corporate trustee.
Members of the East of England Ambulance Service NHS Trust Board from 1st April 2022 to 31st March 2023 were:
Nicola Scrivings, Trust Chair (to 31 May 2023)
Neville Hounsome, Chair of Charitable Funds Committee & Non-Executive Director (to 9th August 2023) Mrunal Sisodia OBE, Non-Executive Director - and from 1 June 2023 Trust Chair
Alison Wigg, Non-Executive Director -(Chair of Charitable Funds Committee 10 August 2023 to 14 January 2024) Julie Thallon, Non-Executive Director
Wendy Thomas, Non-Executive Director Kiran Mahil, Associate Non-Executive Director Victoria Corbishley, Associate Non-Executive Director
Tom Abell - Chief Executive Officer Kevin Smith, Director of Finance and Commissioning Marika Stephenson - Director of People Services Melissa Dowdeswell - Chief of Clinical Operations Dr Simon Walsh - Medical Director Emma DeCarteret - Director of Corporate Affairs & Performance Hein Scheffer Director of Strategy, Culture and Education Kate Vaughton, Director of Integration and Deputy Chief Executive Officer
Members who joined the East of England Ambulance Service NHS Trust Board after 31 March 2023: Catherine Glickman, Non-Executive Director (from 17th July 2023) George Lynn, Non-Executive Director (from 1st July 2023)
Chris Brook, Associate Non-Executive Director (from 3rd July 2023 and Chair of Charitable Funds Committee from 15 January 2024)
Simon Chase, Chief Paramedic and Director of Quality (from 1 October 2023)
Members who left the East of England Ambulance Service NHS Trust Board
Carolan Davidge, Non-Executive Director (to 3 December 2022)
Juliet Beal, Director of Nursing, Clinical Quality and Improvement (from 4 November 2020 to 3 May 2022) Tom Burton - Interim Director of Strategic Planning (from 21 June 2021 to 29 April 2022) Marcus Bailey, Chief Operating Officer (to date of secondment August 2022)
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Raising funds to support the staff, volunteers, and local communities of the East of England Ambulance Service, strengthening the provision of outstanding care to patients
The East of England Ambulance Service Charity is the official charity of the East of England Ambulance Service NHS Trust which has the role of corporate Trustee of the charity.
The charity plays a role in the delivery of the Trust's vision and purpose:
"Outstanding care, exceptional people, every hour of every day"
This is being achieved by:
Supporting the wellbeing and development of staff and volunteers Supporting and resourcing the volunteers in saving lives across the East of England Supporting collaboration, building networks and relationships with other charities and NHS associated bodies
This report on the activities of the Charity for the 2022/23 year, highlights the main activities, fundraising and expenditure of the Charity during this year. Thank you to all those who contributed to the successful operation and delivery of charitable activities during this year, and all of the supporters and donors who have made these activities possible.
The East of England Ambulance Service Charity is a member of NHS Charities Together, the overarching membership body for NHS Charities. In recent years the East of England Ambulance Service Charity has been successful in applying for and receiving substantial grant funding from NHS Charities Together in support of community projects and wellbeing initiatives. In 2022/23 these funds have been able support staff and volunteers in ways not normally provided for in the funding to NHS ambulance trusts, and for the coming years these funds provide for the support of a number of community and community response projects.
In March 2023, the Charity agreed a new three-year strategy, providing a clear direction for its growth and development, enhancing the impact the charity has in the east of England.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23 Activities 2022/23
2022/23 have been received from the public as unsolicited donations to the fund in general and on occasion to benefit a specific area of the Trust's operation. Income of £961,000 exceeds Expenditure of £448,000.
The main expenditure of the Charitable funds has been the provision of community based medical equipment such as community public access defibrillators, and the equipping and supporting of the Community First Responder groups who are volunteers operating throughout the six counties covered by the East of England Ambulance Service NHS Trust.
In the furtherance of charitable objectives to benefit the health of the population through the provision of patient welfare and amenities, £103,000 has been spent during the year to provide community public access defibrillators and cabinets, automated external defibrillators and other medical devices such as blood oxygenation monitors with community based first responder groups.
In the use of funds for the benefit of National Health Service staff, East of England Ambulance Service NHS Trust staff and volunteers have benefited from the expenditure of £243,000 on staff welfare and amenities, including the provision enhanced outdoor spaces at stations, provision of training equipment and materials, uniforms, TV licenses for stations, care packages, welfare wagons and retirement celebration contributions.
In ensuring the appropriate administration of the Charitable Fund, as well as compliance with Charity Commission requirements, the Fundraising Regulator and the Fundraising Preference Service, £62,000 has been expended on Governance costs, which comprises the independent examination of the annual accounts, recharge of the administration by the corporate Trustee, the East of England Ambulance Service NHS Trust, expenses for the finance software costs and membership fees for NHS Charities Together.
Accumulated reserves have grown for the Charitable Fund in the current year 2022/23 by £513,000 and in 2021/22 by £312,000. The growth in accumulated reserves this year has arisen as a result of income from legacies, an unpredictable but vital source of charitable funds. The Charitable Funds Committee of EEAST oversee and provide guidance on how accumulated unrestricted funds held in reserves will be utilised to meet the objectives of the Charity in a timely manner without excessive reserves being built up.
Whilst the annual report and accounts are dedicated to delivery throughout the whole of the 2022/23 financial year, it is important to outline the significant effort across the financial year and ongoing into the 2023/24 period, as a result of the need for the healthcare system and supporting charities and organisations to respond following the Covid-19 pandemic and ongoing pressures in the healthcare system.
While restricted reserves have grown during 2022/23 (and 2021/22) this is due to the success of grant applications from NHS Charities Together to support our local communities and charity development. Of funds awarded last financial year, all projects are fully underway, based around patient care. The Unmet Needs pilot signposts patients who have additional non-clinical needs to access the support services they require. In the first six months of the scheme, 500 patients and their families were signposted to community support. The second project provided falls equipment for eighteen targeted Community First Responder (CFR) groups, to provide initial falls training and on-going annual re-certification training to volunteers. Furthermore, six new CFR roving cars, all fully equipped with falls and CFR response kit and fully trained falls volunteers. Providing a mobile resource within communities to attend patients in a much wider geographic area. A further grant was awarded to support the development of the charity for communications and software support.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Donations and fund raising:
During 2022/23 the Charity has received £139,000 from donations in support of the Charity. Although lower than in the previous year it is recognised that the impact of the post COVID-19 pandemic and current economic climate has been a challenge across the not for profit sector as a whole. The continued support of individuals, companies and public minded organisations has ensured that despite the challenges presented the charity continues to support a wider reaching number of projects across the east of England region. It is not possible to name and thank every individual and organisation from whom support has been received, with such a fantastic continuation of public support for the NHS and its supporting charities.
The charity relies solely on donations and fundraising activities from our incredible supporters, generosity from legacies and income opportunities from grant programmes to enable these workstreams to happen. Throughout the year, we have been in awe at our incredible fundraisers who go above and beyond in support of local stations and CFR groups. This year is no exception, our fundraising campaign Outrun an Ambulance, as part of a wider collaboration of 6 ambulance services across the Nation, we were proud winners of two national awards recognising the success of the collaboration and campaign. During the year, there have been some amazing fundraising efforts, including those from our dedicated CFR groups, these volunteers not only provide life-saving treatment in their spare time, but they go above and beyond to raise vital funds to support their local communities holding local charity and awareness events to fund additional CFR kit.
Donated funds have been used to support a vast array of projects and initiatives across the year. During the pandemic, the charity funded wellbeing gardens were a place of calm for frontline ambulance staff during a time of unprecedented unrest. The charity has continued funding the creation of numerous wellbeing gardens across the Trust, with 13 now in situ. Additionally, ambulance stations have created enriching outdoor spaces with planters, benches, gazebos and foliage. The charity has also funded the revamping of tired break out rooms with plants, pictures and recreational items all to provide staff and volunteers with a more mindful area for relaxation improving wellbeing.
In year, £19k has been used to purchase potentially lifesaving replacement pads for iPAD automated external defibrillators (AED). The AEDs were originally placed in the community as part of a Trust initiative to improve response times to cardiac arrests in the hard-to-reach areas of our region. This funding has ensured that the devices remain fit for purpose and can continue to be used to support patients.
Additionally, community support and education, received a boost in year from the charity with the launch of EEAST Heart, a community based education programme in Basic Life Support (BLS) for the members of the public run by East of England Ambulance service NHS Trust staff & volunteers.
Grants and Legacies:
During 2022/23, in memory giving and legacy gifts totalling £606k were compassionately bequeathed to the charity. These
gifts form a lasting legacy, continuing to make a difference to EEAST colleagues and communities into the future. Generosity from local grants schemes, also helps to maintain the work of the charity. In March 2023, Aviva awarded Aylsham CFR group £14,950, for the purposed of funding additional community response kits and training aids to support the emergency first response in the local area.
During 2022/23, the Charity received grants from NHS Charities for Ambulance Service grants in recognition of the vital work that ambulance charities do to support the work of the NHS. The projects commenced in 2021/22 and have continued supporting communities throughout this financial year. The grant funds falls equipment for eighteen targeted community first responder groups, to provide initial falls training and on-going annual recertification training to volunteers to increase community resilience across the East of England. The funds also support ten new CFR roving cars, all fully equipped with falls and CFR response kit and fully trained falls volunteers, to provide a mobile resource within communities to attend patients in a much wider geographic area. 80% grant funding from NHSCT was recognised in 2021/22, whilst the remaining 20% of these NHSCT grants was recognised in this year 2022/23 as grant conditions were met (£101,738).
In 2021/22, the Ambulance Grants Programme from NHS Charities Together provided a further grant of £93,299 (being 80%) of £116,624 which has been recognised to support the Unmet Needs Navigator team, to pilot a community signposting programme for patients with unmet needs to wider community support pathways. The remaining 20% of these NHSCT grants will be recognised in 2023/24 when conditions are met.
During 2020/21 the charity was awarded grants from NHS Charities Together for the specific purpose of enhancing the wellbeing of colleagues, volunteers and communities affected by COVID-19. Trauma Incident Management (TRiM) is crucial in the emergency services. The charity has funded two additional TRiM courses thanks to £10,320 from an NHS Charities Together grant. 14 new foundation practitioners for Essex and 18 for Norfolk are now available to offer additional help increasing the number of trained TRiM practitioners able to assist staff following trauma exposure.
The charity was also successful in year in securing a grant of £30,000 from NHS Charities Together to support its development. A programme of works supported by this is planned for 2023/24
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Governing Document and Charitable Objectives for the Public Benefit
The governing document is the Trust Deed dated 27 October 1994 updated by supplemental deed of declaration dated 31 March 2010.
The objects of the Charity as defined in the Trust Deed are: The trustees shall hold he trust fund upon trust to apply the income, and at their discretion, as far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service.
The Charitable Funds are managed to encourage charitable giving for the benefit of the East of England Ambulance Service NHS Trust patients and staff and to provide a safe, well administered fund for the receipt and investment of Charitable Funds.
Organisational Structure
The Trustee delegates responsibility for the day-to-day management of the Charitable Fund to officers within the Finance Directorate of East of England Ambulance Service NHS Trust.
The Board of the East of England Ambulance Service NHS Trust, acting as Corporate Trustee, have appointed a Charitable Funds Committee whose role is to advise the Board on the appropriate receipt, use and security of charitable monies, provide oversight, assurance monitoring of the charitable funds strategy and approach. It specifically gives detailed scrutiny to proposed expenditure and the annual charitable accounts and report.
Various procedures have been implemented to ensure the Charity's funds are received, applied and accounted for in accordance with accounting policies set out in note 1 to the accounts and comply with the Charity's Trust Deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published effective 1 January 2019.
Incoming Resources are subject to the controls of the NHS Trust's general receipting and recording procedure.
Relevant officers and volunteers throughout the Trust are identified as "Gatekeepers". Requests for expenditure from the Charitable Fund generated by Gatekeepers are reviewed by the Finance Directorate under the Director of Finance and Commissioning and are approved only if expenditure will be made in accordance with the Charity's objectives, and criteria for expenditure and priorities set out in the Charitable Funds Strategy. The Head of Financial Services or Deputy Head of Financial Services approves expenditure up to £1,500, the Head of Finance approves expenditure up to £5,000 and the Director of Finance and Commissioning is required to approve all expenditure requests in excess of £5,001 up to £25,000. Any expenditure request in excess of £25,000 must be approved by the Chief Executive, Director of Finance and Commissioning, and Charitable Funds Committee chair/member.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Going Concern:
The Trustee has considered the Charitable Trust's financial position at the time of signing the financial statements. Financial reserves are held which will provide for the ongoing operation of the Charity in delivering its objectives for the foreseeable future.
The Trustee has concluded that they have a reasonable expectation that the Charitable Trust has adequate resources to continue in operational existence for the foreseeable future, and at least twelve months from the date of signing these financial statements. Therefore they continue to adopt the going concern basis of accounting in preparing these financial statements. Further details can be found in the note 1.2.
Policies
Reserves Policy
The reserves policy is to encourage expenditure to benefit the purpose defined by the donor whilst protecting the funds which have a defined purpose and a committed expenditure profile. The unrestricted designated funds of the Trust cover three areas of purpose and control: 1) Community First Responder funds reserves are required to maintain the operational activities of responder groups, which can include training, medical and response equipment, vehicles and community defibrillators.
2) Ambulance Station funds reserves are required to support the wellbeing of staff and to enhance patient care, through for example wellbeing services, staff training and development, and provision of equipment or facilities in addition to that ordinarily afforded by the NHS.
3) Other designated funds reserves are required to support the continuation of specific directed groups such as cycle paramedics, chaplains, strategic fund and Daisy the vintage ambulance funds.
The Charity has 241 Community First responder funds, 41 Station funds and 20 other funds, alongside the General Fund.
An expenditure plan is required for all groups holding a balance of over £5,000, with excess balances designated to groups without plans swept to the general undesignated fund to ensure these accumulated funds are utilised in a timely manner towards the purposes of the Charity.
The Charity holds accumulated reserves of £2,047,000 at 31 March 2023. The restricted reserves are £513,000. The level of unrestricted reserves is £1,534,000, which reflects £718,000 of Community First Responder Funds, £98,000 of Station funds, and £31,000 of Other designated funds, and the General Fund of £687,000. There is no target level of reserves specified.
Investment Policy
The Trustee has determined that the reserves and working balances of the Charity will be maintained in a bank account specifically designed for Charity use with interest added without deduction of tax.
Risk
The Trustee has considered the financial, operational and compliance risks associated with the Charitable funds and is satisfied that the appropriate systems are in place to mitigate those risks. Signed for and on behalf of the Corporate Trustee, East of England Ambulance Service NHS Trust (EEAST) by
Mrunal Sisodia OBE Chair of EEAST Date: 31 January 2024
Kevin Smith Director of EEAST Date: 31 January 2024
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Statement of Trustee's responsibilities
The Trustee is responsible for preparing the Trustee Report and financial statements in accordance with applicable law and United Kingdom Accountings Standards (United Kingdom General Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustee is required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustee is responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. 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 responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
The Trustee confirms that, in exercising their powers and duties, they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission.
Signed for and on behalf of the Corporate Trustee, East of England Ambulance Service NHS Trust (EEAST) by
Chair of EEAST
Director of EEAST
Mrunal Sisodia OBE
Kevin Smith
Date: 31 January 2024
Date: 31 January 2024
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Independent Examiner’s Report to the Trustee of the East of England Ambulance Service NHS Trust Charitable Funds
I report to the charity Trustee on my examination of the accounts of the charity for the year ended 31 March 2023.
Responsibilities and Basis of Report
As the Trustee of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner’s Statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in other to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Christopher Yeates FCA DChA Larking Gowen LLP, Norwich
31 January 2024
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Statement of Financial Activities for the year ended 31 March 2023
| Note Income Donations Legacies Grants Total Donations and Legacies Investments & other income Total income 2 Expenditure Charitable Activities Patients welfare and amenities Staff welfare and amenities Governance costs 3 Losses / (Gains) on investment property 4 Total expenditure Net movement in funds Reconciliation of funds Fund balances brought forward at 31 March 2022 Transfer between funds Fund balances carried forward at 31 March 2023 |
Unrestricted Funds £000 139 606 84 829 - 829 70 177 60 40 347 482 1,052 - 1,534 |
Restricted Funds £000 - - 132 132 - 132 33 66 2 - 101 31 482 - 513 |
2023 Total Funds £000 139 606 216 961 - 961 103 243 62 40 448 513 1,534 - 2,047 |
2022 Total Funds £000 182 24 527 733 - 733 203 177 41 - 421 312 1,222 - 1,534 |
|---|---|---|---|---|
The notes at pages 12-20 form part of this account
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Balance Sheet as at 31 March 2023
| Notes Current Assets Debtors and other assets 5 Cash at bank and in hand Investment property 7 Total Current Assets Current Liabilities Creditors: Amounts falling due within one year 6 Total Net Assets Funds of the Charity Income Funds: Unrestricted 8 Restricted 9 Total Funds |
Unrestricted Funds £000 |
Restricted Funds £000 3 522 0 525 (12) 513 - 513 513 |
Total at 31 March 2023 £000 102 1,860 130 2,092 (45) 2,047 1,534 513 2,047 |
Total at 31 March 2022 £000 103 1,585 0 1,688 (154) 1,534 1,052 482 1,534 |
|---|---|---|---|---|
| 99 1,338 130 1,567 (33) 1,534 1,534 - 1,534 |
The notes at pages 12-20 form part of this account
Signed for and on behalf of the Corporate Trustee, East of England Ambulance Service NHS Trust (EEAST) by
Mrunal Sisodia OBE Chair of EEAST Date: 31 January 2024
Kevin Smith Director of EEAST Date: 31 January 2024
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Statement of Cash Flows for the year ended 31 March 2023
| Notes Cash flows from operating activities Reconciliation adjustments for: Non-cash income (recognition of investment property) 7 Non-cash expenditure (investments value change) 4 (Increase)/decrease in debtors 5 Increase/(decrease) in creditors 6 Net income/(expenditure) for the reporting period (as per the statement of financial activities) |
Year ended 31 March 2023 £000 513 (170) 40 1 (109) |
Year ended 31 March 2022 £000 312 - - (101) 147 |
|---|---|---|
| Net cash provided by (used in) operating activites | 275 | 358 |
| Cash flows from investing activities: Cash flows from financing activities: Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
0 0 275 1,585 1,860 |
0 0 358 1,227 1,585 |
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Notes to the Accounts
Note 1 Accounting Policies
Note 1.1 Basis of preparation of financial statements
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective 1 January 2019.
The charity constitutes a public benefit entity as defined by FRS 102.
Note 1.2 Going concern
The Trustee has considered the charity's position at the time of signing the financial statements, including but not limited to levels of financial reserves, utilisation plans, and potential economic factors in the wider economy.
The Charity continues to hold substantial levels of free reserves, bolstered during 2022/23 by the significant legacy left to the Trust comprising cash and an investment property planned for sale during 2023/24.
Based on this, the Trustee has concluded that they have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future, and at least twelve months from the date of signing these financial statements. They therefore continue to adopt the going concern basis of accounting in preparing these financial statements.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23 Accounting Policies continued Note 1.3 Income
a) General
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
b) Legacies
Legacies are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. Legacies of £606k (2022: £24k) were received during the year.
c) Investment Income
Investment income is recognised on the accruals concept. This relates to bank interest receivable. This is apportioned to funds on the basis of weighted fund balance over the period.
d) Grant Income
A grant is recognised in income when the grant proceeds are received (or receivable) provided that the terms of the grant do not impose future performance-related conditions. If the terms of a grant do impose performance-related conditions on the recipient, the grant is only recognised in income when the performance-related conditions are met.
At 31 March 2023 two grants from NHS CT Grants are recognised in the year reflecting £30,000 of funding for the development of the Charity, and at £101,738 the final 20% distribution of the CFR Roving Vehicles, Project Support and Community Response Falls schemes funding (initially awarded in November 2021). NHS CT provided a further grant of £93,299 (being 80%) of £116,624 which had been recognised in 2021/23 to support the Unmet Needs Navigator team. The remaining 20% of this NHS CT grant £23,325 is included in the award but with conditions unmet at March 2023.
The payments for these grants have been recognised in two stages based on i) the award of the grant, and ii) the future performance conditions of the grant being met and the reporting of this confirmed and accepted by NHSCT 12 months into the projects the grants support.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Accounting Policies continued
Note 1.4 Expenditure
a) General
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
b) Charitable expenditure
Payments are made to third parties (including NHS bodies) in the furtherance of the funds held on trust's charitable objectives. They are accounted for on an accruals basis where the conditions for payment have been met or where a third party has a reasonable expectation that they will receive the payment. This includes payments made to NHS bodies. Payments are directly classified as patients welfare or staff welfare dependent on the nature of the transaction.
c) Governance costs
These are accounted for on an accruals basis and are recharges of administration costs from East of England Ambulance Service NHS Trust, software maintenance costs and independent examination fees. These are apportioned to funds on the basis of weighted fund balance over the period. The Charity employees no staff, the Head of Charity and administrative assistants are employees of the East of England Ambulance Service NHS Trust (the corporate trustee of the Charity) and the costs recharged beginning 2022.
Note 1.5 Structure of funds
Where there is a legal restriction on the purpose to which a 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 itself be spent are accounted for as endowment funds. Other funds are classified as unrestricted funds. Funds which are not legally restricted but which the Trustee has chosen to earmark for set purposes are classified as designated funds. The major funds held within these categories are disclosed on notes 8 and 9.
Note 1.6 VAT
Irrecoverable VAT is included in resources expended.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
| Note 2 Details of Material Income Material incoming resources General Fund NHS Charities Together Restricted funds Diss First Responders Aylsham Responders Thaxted First Responders Newmarket Responders Welwyn Garden and Hatfield Responders Braintree First Responders Other funds Total income |
Unrestricted Funds £000 640 - 26 19 11 7 7 6 113 829 |
Restricted Funds £000 - 132 - - - - - - - 132 |
Total 2023 Funds £000 |
Total 2022 Funds £000 |
|---|---|---|---|---|
| 640 132 26 19 11 7 7 6 113 |
49 500 1 4 - 11 - - 168 |
|||
| 961 | 733 |
Included within the above analysis are legacies of £580k within General Fund and £26k within Diss First Responders.
NHS CT Grants recognised in the year reflect £30,000 of funding for the development of the Charity, and at £101,738 the final 20% distribution of the CFR and Community Response schemes funding (initially awarded in November 2021).
| Note 3 Analysis of Governance Costs Independent Examination Fee Software Licence Miscellaneous fees and charges Management resources |
Unrestricted Funds £000 2 1 - 56 59 |
Restricted Funds £000 - - 3 - 3 |
Total 2023 Funds £000 2 1 3 56 62 |
Total 2022 Funds £000 2 1 4 34 41 |
|---|---|---|---|---|
To drive the achievement of charitable objectives additional management resources have been provided by the Corporate Trustee in the provision of a Head of Charity and administrator employed by the Corporate Trustee and recharged to the Charity.
| Note 4 Analysis of (Gains)/losses on investments (Gains)/losses on investments |
Unrestricted Funds £000 40 40 |
Restricted Funds £000 - 0 |
Total 2023 Funds £000 - 0 |
Total 2022 Funds £000 - 0 |
|---|---|---|---|---|
The property received by legacy has been recognised as an investment property, being held not for owner occupation and the delivery of services, but to dispose of for sale proceeds. The property was recognised in April 2022 at the valuation provided by the grant of probate at £170,000 and has been valued down to a current market value at 31 March 2023 by the East of England Ambulance Service NHS Trust's Head of Estates at £130,000 based on its location, and current condition. This decrease in market value is recognised as a loss in line with the accounting rules for investment properties. Reinvestment to make the property fit for sale is anticipated to result in an increase in sales value which exceeds the costs incurred to repair and market for sale.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
----- Start of picture text -----
Note 5 Analysis of Debtors and other assets 31 March 31 March
2023 2022
£000 £000
Amounts falling due within one year:
Grants receivable from NHSCT - 93
Prepayments and other receivables 102 7
East of England Ambulance Service NHS Trust - 3
Total debtors 102 103
Note 6 Analysis of Creditors 31 March 31 March
2023 2022
£000 £000
Amounts falling due within one year:
Accruals 15 26
East of England Ambulance Service NHS Trust 30 128
Total creditors falling due within one year 45 154
Note 7 Investment Property 31 March 31 March
2023 2022
£000 £000
Opening 0 0
Receipts 170 0
Valuation changes See note 4 (40) 0
Closing 130 0
----- End of picture text -----
The property received by legacy has been recognised as an investment property, being held not for owner occupaction and the delivery of services, but to dispose of for sale proceeds. The property was recognised in April 2022 at the valuaiton provided by the grant of probate at £170,000 and has been valued down to a current market value at 31 March 2023 by the East of England Ambulance Service NHS Trust's Head of Estates at £130,000 based on its location, and current condition.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Note 8 Analysis of Funds
Note 8.1 Unrestricted Funds 2022/23
| Note 8 Analysis of Funds Note 8.1 Unrestricted Funds 2022/23 |
|
|---|---|
| Designated funds Aylsham Responders Burwell First Responders Cambridge University Student and CFR Chafford Hundred First Responders Diss First Responders Harwich Responders March Ambulance Station Mundesley and Roughton First Responders Newmarket Responders Norfolk First Responder Co-ordinator Fund Norwich Responders Regional CFR Management Fund Waveney Car CFR Welfare Wagons - XX180 Whittlesey First Responders Wisbech Ambulance Station Wroxham Responders Other Funds Total |
Balance Balance 31 March Incoming Resources 31 March 2022 Resources Expended 2023 £000 £000 £000 £000 5 22 5 22 28 - - 28 11 1 - 12 18 2 3 17 6 26 3 29 13 - - 13 25 - - 25 9 3 1 11 6 7 1 12 11 - 1 10 18 5 1 22 - 39 2 37 16 - - 16 - 96 77 19 10 - - 10 21 - 2 19 20 2 1 21 835 626 250 1,211 1,052 829 347 1,534 |
| Note 8.1 Unrestricted Funds 2021/22 Designated funds March Ambulance Station Wisbech Ambulance Station Norfolk First Responder Co-ordinator Fund Head Office Fund Wroxham Responders Mundesley and Roughton First Responders |
Balance Balance 31 March Incoming Resources 31 March 2021 Resources Expended 2022 £000 £000 £000 £000 25 - - 25 21 - - 21 16 - 5 11 20 - - 20 20 - - 20 16 4 11 9 16 3 1 18 4 24 - 28 12 - - 12 - 16 - 16 9 - - 9 8 - - 8 11 - - 11 7 - 1 6 8 5 3 10 8 - - 8 7 - - 7 11 4 6 9 844 176 216 804 1,063 232 243 1,052 |
| Chafford Hundred First Responders | |
| Burwell First Responders | |
| Death Levy | |
| Waveney Car CFR Beccles Community Responders Necton Responders Cambridge University Student and CFR Glemsford First Responders Haverhill First Responders Wrentham and Area First Responders Suffolk First Responder Co-ordinator Fund Luton First Responders Other Funds Total |
Designated unrestricted funds are regularly reviewed and the designations removed where these have been identified as limiting the utilisation of these funds in line with the Charity's Reserves Policy.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Note 8.2 Details of Material Funds - Unrestricted Funds
| Name of fund | Description of the nature and purpose of each fund |
|---|---|
| Regional CFR Management Fund |
To assist with the provision of first emergency response for the east of England region |
| Diss First Responders | To assist with the provision of first emergency response for the Diss area |
| Burwell First Responders | To assist with the provision of first emergency response for the Burwell area |
| March Ambulance Station | For the benefit of the crew of March Ambulance Station |
| Wisbech Ambulance Station | For the benefit of the crew of Wisbech Ambulance Station |
| Norwich First Responders | To assist with the provision of first emergency response for the Norwich area |
| Wroxham Responders | To assist with the provision of first emergency response for the Wroxham area |
| Aylsham Responders | To assist with the provision of first emergency response for the Aylsham area |
| Chafford Hundred First Responders |
To assist with the provision of first emergency response for the Chafford Hundred area |
| Waveney Car CFR | To assist with the provision of CFR car for the Waveney area |
| Harwich Responders | To assist with the provision of first emergency response for the Harwich area |
| Cambridge University Students Responders |
To assist with the provision of first emergency response for the Cambridge area |
| Newmarket Responders | To assist with the provision of first emergency response for the Newmarket area |
| Mundesley & Roughton First Responders |
To assist with the provision of first emergency response for the Mundesley & Roughton area |
| Beccles Community First Responders |
To assist with the provision of first emergency response for the Beccles area |
| Norfolk First Responder Co- Ordinator |
To assist with the provision of first emergency response for the county of Norfolk |
| Other Funds | To provide various benefits to the patients and staff of the ambulance service and assist with the provision of first emergency response for the county. |
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Note 9 Analysis Funds
Note 9.1 Restricted Funds
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Balance|Balance|
|31 March|Incoming|Resources|31 March|
|2022|Resources|Expended|2023|
|£000|£000|£000|£000|
|Material funds|
|NHS Charities Together|436|132|101|467|
|Bernstein RRV|34|-|-|34|
|WB Wright - Cambridge City|1|-|-|1|
|Mental Health and counselling|10|-|-|10|
|Other funds|1|-|-|1|
|Total|482|132|101|513|
|Balance|Balance|
|31 March|Incoming|Resources|31 March|
|2021|Resources|Expended|2022|
|£000|£000|£000|£000|
|Material funds|
|NHS Charities Together|124|500|188|436|
|Bernstein RRV|34|-|-|34|
|WB Wright - Cambridge City|1|-|-|1|
|Mental Health and counselling|-|10|-|10|
|Other funds|-|1|-|1|
|Total|159|511|188|482|
----- End of picture text -----
Mental Health and counselling income includes a £10k transfer from unrestricted funds
Note 9.2 Details of Material Funds Restricted Funds Name of fund Description of the nature and purpose of each fund
----- Start of picture text -----
|||
|---|---|
|NHS Charities Together|During 2022/23 NHS CT Grants recognised in the year reflect|
|£30,000 of funding for the development of the Charity, and at|
|£101,738 the final 20% distribution of the CFR and Community|
|Response schemes funding (initially awarded in November|
|2021).|
|During 2021/22 £500,250 has been recognised as income from|
|two multi stage grants awarded. £406,951 being 80% of|
|£508,689 has been recognised for the CFR projects. £93,299|
|being 80% of £116,624 has been recognised in the Unmet|
|Needs Navigator grant. The remaining 20% of these NHSCT|
|grants will be recognised when conditions are met.|
|During 2020/21 £125,600 was received from 4 distributions|
|from NHS Charities Together for the purpose of enhancing the|
|provision of welfare and staff and patient services during the|
|COVID-19 pandemic.|
|Mental Health and counselling|During 2020/21 paramedic Dionne Jones an apprentice|
|emergency care support worker at the East of England|
|Ambulance Service NHS Trust (EEAST), walked ten kilometres|
|a day for 30 days around Bedfordshire, while shielding, to raise|
|over £10,000 to support colleagues who were working on the|
|front line during the pandemic, to go towards mental health and|
|well-being of ambulance staff including counselling and|
|therapy. This has been classified as a restricted reserve in|
|2021/22.|
|Bernstein RRV|To provide ambulance services for the Cromer Area|
|WB Wright - Cambridge City|To provide medical equipment for the Cambridge City area|
|Newman - James Paget|£200 to provide equipment for Ambulances operating to James|
|Paget Hospital received in 2017/18|
|Ambulance Equipment Fund £430 has been received in 2021/22|
----- End of picture text -----
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS - ANNUAL REPORT & ACCOUNTS - 2022/23
Note 10 Connected Organisations
East of England Ambulance Service NHS Trust is the Charities' Corporate Trustee and as such is a connected organisation
The East of England Ambulance Service NHS Trust (EEAST) provide emergency and urgent care, nonemergency patient transport services, and telephone and online clinical advice services to the six counties of Norfolk, Suffolk, Essex, Hertfordshire, Bedfordshire and Cambridgeshire. During the year 1 April 2022 to 31 March 2023 EEAST has continued to play a critical role in responding to the COVID-19 pandemic. The Board of EEAST, acting as Corporate Trustee, have a Charitable Funds Committee whose role is to advise the Board on the appropriate receipt, use and security of charitable monies, provide oversight, assurance monitoring of the charitable funds strategy and approach. It specifically gives detailed scrutiny to proposed expenditure and the annual charitable accounts and report.
| 2022/23 | 2021/22 | |
|---|---|---|
| Turnover of EEAST £'000 | 421,611 | 400,345 |
| Net surplus/(deficit) for EEAST after impairments and revaluations £'000 | 1,915 | (9,695) |
| *Values disclosed above are prepared and audited in line with the DHSC Group Accounting Manual | ||
| The full annual report of EEAST is available on their website at: | ||
| https://www.eastamb.nhs.uk/about-us/current-annual-report-and-quality-account-documents.htm |
Note 11 Other
During the year neither the Trustee nor members of the key management staff or parties related to them has undertaken any material transactions with the Charitable Trust.
The East of England Ambulance Service NHS Trust (EEAST) provides administrative and management services to the Charitable Trust, for which a charge of £55,931 ( reflecting actual costs ) has been made for the 2022/23 financial year (£34,397 for 21/22). At 31 March 2023 the Charity has a payable to EEAST of £30,167 arising from transactions settled by EEAST on behalf of the Charity.
All members of the NHS Trust Board act on behalf of the Trust in its capacity as the Corporate Trustee of the Charitable Trust.
Note 12 Independent Examiner Remuneration
The independent examiner’s remuneration of £2,400 including VAT (2021/22: £2,100) related solely to the independent examination with no other additional work undertaken.
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