East ol England Ambulance Ser4ice NHS charity East of England Ambulance Service NHS Trust East of England Ambulance Service NHS Trust Charitable Funds Annual Report and Accounts 2023/24 Registered Charity Number: 1047987 Registered address: East of England Ambulance Service Charity. 18 Central Avenue. St Andrews Business Park. Norwich. NR7 OHR
EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
Annual Report and Accounts 2023/24
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: 18 Central Avenue, St Andrew's Business Park, Norwich, NR7 0HR
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 2023 to 31st March 2024 were:
Mrunal Sisodia OBE, Non-Executive Director - and from 1 June 2023 Trust Chair
Catherine Glickman, Non-Executive Director (from 17th July 2023)
Chris Brook, Associate Non-Executive Director (from 3rd July 2023 and Chair of Charitable Funds Committee from 15 January 2024)
George Lynn, Non-Executive Director (from 1st July 2023)
Julie Thallon, Non-Executive Director Wendy Thomas, Non-Executive Director Kiran Mahil, Associate Non-Executive Director Omid Shiraji, Associate Non-Executive Director (from 15 January 2024)
Victoria Corbishley, Associate Non-Executive Director
Tom Abell, Chief Executive Officer (to 10 August 2024)
Hein Scheffer Director of Strategy, Culture and Education
Kate Vaughton, Director of Integration & Deputy Chief Executive Officer (to 2 September 2024 secondment)
Kevin Smith, Director of Finance and Commissioning
Marika Stephenson, Chief People Officer and Interim Deputy Chief Executive Officer
Melissa Dowdeswell, Chief of Clinical Operations
Simon Chase, Chief Paramedic and Director of Quality (from 1 January 2024)
Dr Simon Walsh, Medical Director
Members who joined the East of England Ambulance Service NHS Trust Board after 31 March 2024:
Neill Moloney, Chief Executive Officer (from 2 September 2024)
Members who left the East of England Ambulance Service NHS Trust Board
Nicola Scrivings, Trust Chair (to 31 May 2023)
Neville Hounsome, Chair of Charitable Funds Committee & Non-Executive Director (to 9th August 2023)
Alison Wigg, Non-Executive Director (Chair of Charitable Funds Committee 10 August 2023 to 14 January 2024)
Emma DeCarteret, Director of Corporate Affairs & Performance (to 31 March 2024)
Jo Cripps, Interim Director of Corporate Affairs & Performance (from 4 March 2024 to 28 September 2024)
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
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 2023/24 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 2023/24 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.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
Activities 2023/24
The Charity administers a number of funds under the single umbrella registration. The funds for 2023/24 have been received from the public as unsolicited donations to the fund in general and on occasion to benefit a specific area of the Charity's operation. Expenditure of £633,000 exceeds Income of £305,000 .
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, £204,000 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 £378,000 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, £94,000 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 been utilised in the year with a net overall reduction in funds by £328k. The efforts to utilise funds sees the consumption of reserves which have grown in prior years, in particular the receipt of legacies in 2022/23, 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.
Restricted reserves have been utilised this year in delivering the projects for which funding has been received from successful grant applications in 2022/23 and 2021/22 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 – 2023/24
Donations and fund raising:
During 2023/24 the Charity has received £191,000 from donations in support of the Charity. 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. 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. The charity has continued funding the creation of numerous wellbeing gardens across the Trust. 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..
Grants and Legacies:
During 2023/24, legacy gifts totalling £10k 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.
During 2023/24 NHS CT Grants recognised in the year reflect £23,325 of funding being the final 20% distribution of the Unmet Needs Navigator grant, and £44,798 received for the Welfare Wagons provision.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
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 the 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 East of England Ambulance Service 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 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 Charity, or Head of Financial Governance and Compliance approves expenditure up to £1,500, the Deputy Director of Finance – Financial Services and Accounting approves expenditure up to £5,000 and the Director of Finance 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 Charitable Funds Committee Chair/Member.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 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 219 Community First responder funds, 39 Station funds and 22 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 £1,719,000 at 31 March 2024. The restricted reserves are £391,000. The level of unrestricted reserves is £1,328,000, which reflects £691,000 of Community First Responder Funds, £91,000 of Station funds, and £25,000 of Other designated funds, and the General Fund of £521,000. 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: 29 January 2025
Kevin Smith Director of EEAST Date: 29 January 2025
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 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
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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
Mrunal Sisodia OBE Chair of EEAST Date: 29 January 2025
Kevin Smith Director of EEAST Date: 29 January 2025
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
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 2024.
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 30 January 2025
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
Statement of Financial Activities for the year ended 31 March 2024
| 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) investment property 4 Total expenditure Net movement in funds Reconciliation of funds Fund balances brought forward at 31 March 2023 Transfer between funds Fund balances carried forward at 31 March 2024 |
Unrestricted Funds £000 190 10 29 229 6 235 117 283 84 (43) 441 (206) 1,534 - 1,328 |
Restricted Funds £000 1 - 69 70 - 70 87 95 10 - 192 (122) 513 - 391 |
2024 Total Funds £000 191 10 98 299 6 305 204 378 94 (43) 633 (328) 2,047 - 1,719 |
2023 Total Funds £000 139 606 216 |
|---|---|---|---|---|
| 961 - |
||||
| 961 | ||||
| 103 243 62 40 |
||||
| 448 | ||||
| 513 1,534 - |
||||
| 2,047 |
The notes at pages 13 to 20 form part of this account.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 Balance Sheet as at 31 March 2024
| Total at | Total at | ||||
|---|---|---|---|---|---|
| Note | Unrestricted | Restricted | 31 | 31 | |
| March | March | ||||
| Funds | Funds | 2024 | 2023 | ||
| £000 | £000 | £000 | £000 | ||
| Current Assets | |||||
| Debtors and other assets | 5 | 91 | - | 91 | 102 |
| Cash at bank and in hand | 1,072 | 391 | 1,463 | 1,860 | |
| Investment property | 7 | 225 | - | 225 | 130 |
| Total Current Assets | 1,388 | 391 | 1,779 | 2,092 | |
| Current Liabilities | |||||
| Creditors: Amounts falling due | |||||
| within one year | 6 | (60) | - | (60) | (45) |
| Total Net Assets | 1,328 | 391 | 1,719 | 2,047 | |
| Funds of the Charity | |||||
| Income Funds: | |||||
| Unrestricted | 8 | 1,328 | - | 1,328 | 1,534 |
| Restricted | 9 | - | 391 | 391 | 513 |
| Total Funds | 1,328 | 391 | 1,719 | 2,047 |
The notes at pages 13 to 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: 29 January 2025
Kevin Smith Director of EEAST Date: 29 January 2025
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
Statement of Cash Flows for the year ended 31 March 2024
| Note | Year ended 31 |
Year ended 31 |
|||||
|---|---|---|---|---|---|---|---|
| March 2024 |
March 2023 |
||||||
| £000 | £000 | ||||||
| Cash flows from operating activities | |||||||
Net income/(expenditure) for the reporting period (as per the statement of financial activities) |
(328) | 513 | |||||
| Reconciliation adjustments for: | |||||||
| Non-cash income (recognition of investment property) | 7 | - | (170) | ||||
| Non-cash expenditure (investments value change) | 4 | (43) | 40 | ||||
| (Increase)/decrease in debtors | 5 | 11 | 1 | ||||
Increase/(decrease) in creditors |
6 | 15 | (109) | ||||
| Net cash provided by (used in) operating activities | (345) | 275 | |||||
| Investment property additions | 7 | (52) | |||||
| Cash flows from investing activities: | (52) | 0 | |||||
| Cash flows from financing activities: | 0 | 0 | |||||
| Change incash and cash equivalents inthe reporting period | (397) | 275 | |||||
| Cash and cash equivalents at the beginning of the reporting period | 1,860 | 1,585 | |||||
| Cash and cash equivalents at the end of the reporting period | 1,463 | 1,860 | |||||
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 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 has utilised restricted and unrestricted funds in excess of in year income in delivering its objectives this year.
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.
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 £10k (2023: £606k) were received during the year. c) Investment Income
Investment income is recognised on the accruals concept. This relates to bank interest receivable.
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.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 Accounting Policies continued
Note 1.3 continued:
During 2023/24 NHS CT Grants recognised in the year reflect £23,325 of funding being the final 20% distribution of the Unmet Needs Navigator grant, and £44,798 received for the Welfare Wagons provision.
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.
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. 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).
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 – 2023/24
| Note 2 Details of Material Income Material incoming resources NHS Charities Together Restricted funds General Fund Bungay First Responders Fakenham Responders Standon and Puckeridge First Responders Bushey Responders Otley First Responders Little Gaddesden Responders The Walpoles (West Winch) Harpenden Community First Responders Other funds Total income |
Unrestricted Funds £000 - 46 26 16 13 12 12 11 8 7 84 235 |
Restricted Funds £000 68 - - - - - - - - - 2 70 |
Total 2024 Funds £000 |
Total 2023 Funds £000 |
|---|---|---|---|---|
| 68 | 132 | |||
| 46 | 640 | |||
| 26 | - | |||
| 16 | 5 | |||
| 13 | 2 | |||
| 12 | - | |||
| 12 | 2 | |||
| 11 | 1 | |||
| 8 | - | |||
| 7 | - | |||
| 86 | 179 | |||
| 305 | 961 |
Included within the above analysis are legacies of £10k within Bungay First Responders. NHS CT Grants recognised in the year reflect £44,798 of funding for the operation of Welfare Wagons, and at £23,325 the final 20% distribution of the CFR Navigator schemes funding.
Note 3 Analysis of Governance
| Costs Independent Examination Fee Software Licence Miscellaneous fees and charges Management resources |
Unrestricted Funds £000 3 1 - 80 84 |
Restricted Funds £000 - - - 10 10 |
Total 2024 Funds £000 3 1 - 90 94 |
Total 2023 Funds £000 2 1 3 56 |
|---|---|---|---|---|
| 62 |
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 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 (43) (43) |
Restricted Funds £000 - - |
Total 2024 Funds £000 (43) (43) |
Total 2023 Funds £000 40 |
|---|---|---|---|---|
| 40 |
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. Following a programme of refurbishment to make the property fit for sale an increase in market value has been recognised at 31 March 2024. In the prior year the property was valued down to a current market value based on its location, and current condition. Changes in market value are recognised as a (gain) or loss in line with the accounting rules for investment properties. Market valuation has been provided by independent property valuers Bairstow Eves at 31 March 2024.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
| Note 5 Analysis of Debtors and other assets Amounts falling due within one year: Grants receivable from NHSCT Prepayments and other receivables East of England Ambulance Service NHS Trust Total debtors |
31 March 2024 £000 - 91 - 91 |
31 March 2023 £000 - 102 - |
|---|---|---|
| 102 | ||
| Note 6 Analysis of Creditors Amounts falling due within one year: Accruals East of England Ambulance Service NHS Trust Total creditors falling due within one year |
31 March 2024 £000 3 57 60 |
31 March 2023 £000 15 30 |
| 45 |
| Note 7 Investment Property Opening Receipts Refurbishment costs capitalised Valuation changes See note 4 Closing |
31 March 2024 £000 130 - 52 43 225 |
31 March 2023 £000 - 170 - (40) 130 |
|---|---|---|
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. Following a programme of refurbishment to make the property fit for sale an increase in market value has been recognised at 31 March 2024. In the prior year the property was valued down to a current market value based on its location, and current condition. Refurbishment expenditure has been capitalised. Changes in market value are recognised as a (gain) or loss in line with the accounting rules for investment properties. Market valuation has been provided by independent property valuers Bairstow Eves at 31 March 2024.
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24
Note 8 Analysis of Funds Note 8.1 Unrestricted Funds 2023/24
| Designated funds Aylsham Responders Burwell First Responders Cambridge University Student and CFR Chafford Hundred First Responders Diss First Responders Harwich Responders |
Balance 31 March Incoming Resources Balance 31 March 2023 Resources Expended 2024 £000 £000 £000 £000 22 4 10 16 28 - - 28 12 1 1 12 17 3 4 16 29 1 1 29 13 - 2 11 25 - - 25 11 4 3 12 12 - - 12 10 1 4 7 22 1 2 21 37 16 31 22 16 - - 16 19 85 104 - 10 - 1 9 19 - - 19 21 - 2 19 1,211 119 276 1,054 |
|---|---|
| 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 |
|
| 1,534 235 441 1,328 |
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 |
Balance 31 March Incoming Resources Balance 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 |
|---|---|
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 |
|
| 1,052 829 347 1,534 |
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 – 2023/24 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 – 2023/24
Note 9 Analysis Funds Note 9.1 Restricted Funds 2023/24
| Material funds NHS Charities Together Bernstein RRV WB Wright - Cambridge City Mental Health and counselling Other funds Total |
Balance Balance 31 March Incoming Resources 31 March 2023 Resources Expended 2024 £000 £000 £000 £000 467 69 179 357 34 - 13 21 1 - - 1 10 - - 10 1 1 - 2 |
|---|---|
| 513 70 192 391 |
Note 9.1 Restricted Funds 2022/23
| Material funds NHS Charities Together Bernstein RRV WB Wright - Cambridge City Mental Health and counselling Other funds Total |
Balance Balance 31 March Incoming Resources 31 March 2022 Resources Expended 2023 £000 £000 £000 £000 436 132 101 467 34 - - 34 1 - - 1 10 - - 10 1 - - 1 |
|---|---|
| 482 132 101 513 |
Note 9.2 Details of Material Funds Restricted Funds Name of fund Description of the nature and purpose of each fund
NHS Charities Together
During 2023/24 NHS CT Grants recognised in the year reflect £23,325 of funding being the final 20% distribution of the Unmet Needs Navigator grant, and £44,798 received for the Welfare Wagons provision. During 2022/23 NHS CT Grants recognised in 2022/23 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).
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. Bernstein RRV To provide ambulance services for the Cromer Area. During 2023/24 funds have been expended on equipment for RRVs operating out of Cromer. - 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
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EAST OF ENGLAND AMBULANCE SERVICE NHS TRUST CHARITABLE FUNDS ANNUAL REPORT & ACCOUNTS – 2023/24 Note 10 Connected Organisations
East of England Ambulance Service NHS Trust is the Charity’s 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. 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.
| proposed expenditure and the annual charitable accounts and report. | |||
|---|---|---|---|
| 2023/24 | 2022/23 | ||
| Turnover of EEAST £’000 | 440,136 | 421,611 | |
| Net surplus/(deficit) for EEAST after impairments and revaluations £’000 | 889 | 1,915 | |
| *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 | |||
The East of England Ambulance Service NHS Trust (EEAST) provides administrative and management services to the Charitable Trust, for which a charge of £89,361 (reflecting actual costs) has been made for the 2023/24 financial year (£55,931 for 22/23). At 31 March 2024 the Charity has a payable to EEAST of £18,716 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 £2,898 including VAT (2022/23: £2,400) related solely to the independent examination with no other additional work undertaken.
20
This year your support has achieved so much, and we can't thank you enough. The Future In 2024 to 2025, we promise to continue our mission to support the dedicated stoff, passionate voLunteers, provide exception(Jl education & innovotive reseorch to LocaL communities of the East of England AmbuLance Service NHS Trust (EEAST), strengthening the provision of outstanding care to patients. Thank you to olL of those who use their time to make this happen. of England Ambulance SeNi charity Together, we make o difference. www.eastamb.nhs.uklabout-us/charity charity eastamb.nhs.uk The East of England Ambulance Service Charity (Registered Charity Number 1047987). The charity is a separate legal entity from the East of England bulance Serivce NHS Trust (EEAST), the Trust is corporate trustee for the charity. Registered address: ast of England Ambulance Service Charity, 18 Central Avenue, St. Andrews Business Park, Norwich, NR7 OHR