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2021-03-31-accounts

Trustee’s Annual Report & Accounts

For the year to 31st March 2021

Wrightington, Wigan and Leigh Health Services Charity

Registered Charity No. 1048659

Contents

Chairman’s welcome............................................................................................... 3
Key Highlights of the year....................................................................................... 4
Your support, our appreciation.............................................................................. 5
Fundraiser Stories................................................................................................... 5
Campaigns................................................................................................................ 7
The difference we make to our patients................................................................ 7
Future Plans.............................................................................................................. 9
Objectives of the Charity......................................................................................... 9
Structure, governance, and management............................................................ 9
Reference and administrative details.................................................................. 12
Risk management.................................................................................................. 13
Reserve’s policy..................................................................................................... 14
Investment policy................................................................................................... 14
Annual review of income and expenditure.......................................................... 15
Statement of Trustee’s Responsibilities............................................................. 16
Independent examiners report to the Trustees of Wrightington, Wigan and
Leigh Health Services Charity.............................................................................. 17
Statement of Financial Activities for the year ending 31st March 2021.......... 18
Balance Sheet as at 31st March 2021................................................................. 19
Statement of Cash flows for the year ending 31st March 2021........................ 20
Notes to the accounts............................................................................................ 21
1
Accounting policies ............................................................................................................................... 21
2
Donations and legacies ........................................................................................................................ 24
3
Income from charitable activities .......................................................................................................... 24
4
Income from investments ...................................................................................................................... 25
5
Raising funds ........................................................................................................................................ 25
6
Analysis of grants ................................................................................................................................. 25
7
Analysis of staff costs ........................................................................................................................... 25
8
Analysis of charitable activities ............................................................................................................. 26
9
Independent examination fees .............................................................................................................. 26
10
Analysis of non-current assets .............................................................................................................. 27
11
Analysis of debtors ............................................................................................................................... 27
12
Analysis of cash .................................................................................................................................... 28
13
Analysis of current liabilities .................................................................................................................. 28
14
Contingent assets and liabilities ........................................................................................................... 28
15
Reconciliation of net income/(expenditure) to net cash flow from operating activities ......................... 29
16
Analysis of material funds ..................................................................................................................... 29
17
Material fund detail ............................................................................................................................... 30

Page 2

Chairman’s welcome

I am delighted to present the 2020/21 annual report for Wrightington, Wigan and Leigh Health Services Charity known to staff, patients, and supporters as Three Wishes.

During the financial year 2020/21 the Board approved the creation of a new designated fund, WWL Healthcare Heroes Fund, in response to donations being made to support our staff during COVID.

This fund ended the financial year with a fund balance of £208k of which £180k was received as a Grant from NHS Charities Together. This grant allocation had been distributed under Stage 1 of the COVID Urgent Appeal Grant Scheme to be spent on enhancing the well-being of NHS Staff, volunteers and patients impacted by COVID. The Trusts ambition is to use this grant funding to create staff rest facilities on the Royal Albert site.

During the year we have had the pleasure of once again working with our colleagues throughout the hospital who have so generously given up their time to take part in fundraising events and activities to support Three Wishes. Details of some of these events can found on page 5.

This will be my last annual report as the Chair of Three Wishes, as I have come to the end of my term of office after seven years in post at Wrightington Wigan and Leigh, I have always been proud of my involvement with WWL and Three Wishes

I would like to pay tribute to my executive colleagues, non-executive directors, governors and all those who have supported me in my role as Chairman of Three Wishes.

And finally, on behalf of the Charitable Trust Board, I would like to take this opportunity to thank all our supporters, fundraisers and volunteers for their hard work, commitment, and continued generosity throughout the year and for your most valuable contribution to the welfare and wellbeing of our patients, visitors and staff.

----- Start of picture text -----
Robert Armstrong, Chairman
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Page 3

Key Highlights of the year

As was the case for all organisations and charities, the financial year 2020/21 has been a year like no other. As we started the year, the global COVID-19 pandemic had just begun. The UK had entered its first period of national lockdown and people were beginning to adjust to social distancing and being asked to stay at home wherever possible. These restrictions resulted in the footfall of visitors being greatly reduced across all hospital sites and this impacted heavily on donations that would have normally been received on wards and in departments. On-site fundraising activities that involved the public were suspended and we also bid a fond farewell to our Fundraising Manager who left the charity for pastures new.

On a positive note, hundreds of thousands of people got behind the NHS including the incredible Captain Sir Tom who raised nearly £40m for the NHS Charities together Covid appeal of which Three Wishes received £180k.These funds will be used to support the Trusts ambition to create much needed staff rest facilities.

The Charity also benefited from many generous donations of food, toiletries and chocolate.

These gifts in kind were immediately distributed to and consumed by staff and patients. Due to these being immaterial in value they have not been included within the income figures in the accounts.

The charity also benefited from a number of higher value items including iPads and a permanent intelligent lighting solution. This lighting solution has become fondly known as the Tree of Hope and is regularly visited by staff visitors, patients and the residents of Wigan and Leigh. It is a reminder to us all, of the challenges we have overcome during this year.

These items have been included as income in the annual accounts.

A legacy of £193k was gratefully received by the Heart and Lung Fund and will be used to purchase various items of medical equipment.

Page 4

Your support, our appreciation

The mission of Wrightington, Wigan and Leigh Health Services Charity is to further improve the environment and experience of our patients through purchasing equipment and enhancing services across all sites. This is achieved by the incredible support the charity receives from fundraisers, volunteers, those donating in memory of a loved one, or in recognition of the great care and service they have received.

The motivation and commitment shown by our supporters, is heartwarming and inspiring. As our charity grows, we have the privilege of sharing the amazing stories and motivations of some of our fundraisers. All donations made are gratefully received and make a real difference to our patients.

Fundraiser Stories

Due to the imposed restricitons relating to COVID and the absence of a Fundraising Manager fundraising activities had significantly reduded during the year.

The following highlight some of the sucesses that were achieved.

Tree of Hope

Martin Coop at Festive Lights was extremely generous in donating a permanent intelligent lighting solution worth over £10,000 as a thank you to the NHS during COVID and to provide some positivity and support during the pandemic.

Wrightington Wish Fund

The Outpatients department at Wrightington Hospital held a very successful tombola raising over £400 for the Wrightington Wish Fund.

Page 5

WWL Healthcare Hero’s Fund

2021 was an unsettling and challenging year for everybody due to COVID however this didn’t stop the kind people of Wigan constantly fundraising for our hospital(s) and we would like to thank the following for their support:

Paula Walsh Singalong Live with Diva P
Sarah Smee Tim’s going Bald
Eva Curless A Night for the NHS
Leanne Walsh Sale of NHS Drawings
Hawkley Hall High School Bake Sales
Dean Gregory Head Shave

We would like to take this opportunity to thank all those that have supported us during this challenging year.

Page 6

Campaigns

The Charity has one active fundraising campaign this will continue through to 2021/2022.

In Pink

In Pink is a campaign that has been set up to raise funds for equipment ultimately to support the breast screening service in screening more women faster. The campaign also aims to highlight the importance of breast screening appointments and to encourage all women to attend an appointment if they are invited.

Since the launch of this campaign in October 2019, £14k has been raised for the improvement of Breast Screening Services at the Thomas Linacre Centre and a range of activities have been undertaken during this time.

The difference we make to our patients

During the year, the Charity spent £173k on equipment and patient comforts aimed at enhancing the patient experience when visiting our hospitals.

Some of our key purchases and how these have made a difference to our patients are detailed below:

‘ RITA’ – Reminiscence Interactive Therapy Activities

Several new ‘RITA’ devices for wards across multiple hospital sites were purchased during the year to support dementia patients. These devices improve interaction and conversation with patients, their families, and staff. They provide stimulating and personalised activities, games, photos, and videos for dementia patients which encourages and facilitates reminiscence about their lives. Such activities can help to calm challenging behaviour, promote independence, and improve mood and wellbeing.

Page 7

Muddles, Puddles & Sunshine Books

“Muddles, Puddles & Sunshine” books offer practical & sensitive support for bereaved children.

These books offer a structured approach and an outlet for many difficult feelings which inevitably follow when someone dies. The books aim to help children make sense of their experience by reflecting on the different aspects of their grief, whilst finding a balance between remembering and having fun. The books also provide a valuable keepsake in the years to come.

They are also particularly valuable when the loss is sudden, which was the case for many of the patients who died from COVID.

Cold Cap Machine

The Cancer Care Fund purchased a double cold cap machine to help minimise hair loss for patients going through chemotherapy. Hair loss can be traumatic to patients at a time when they are already going through the difficult diagnosis.

Mobile Ventilator

We purchased a new ventilator to use for pre-term babies. This modern generation ventilator will help provide the best care in helping the lungs of preterm babies to recover.

Page 8

Future Plans

The COVID pandemic continued throughout the whole of the financial year 2020/21.

Infection prevention control measures and a restriction on patients and visitors attending hospital as a result of COVID has impacted on the opportunity for one off donations and has resulted in fundraising on hospital sites being suspended.

These restrictions are expected to continue into the new financial year 2021/22 and for this reason the charity has not committed to any fundraising plans for the new financial year. As a result of this decision there are no plans at the moment in time to replace the fundraising manager post which became vacant at the start of the year.

Objectives of the Charity

Statute

The Charity is committed to spend in line with the statutory public interest benefit criteria. It is additionally guided by its specific objects and mission statement, below.

The principal objectives and purposes of Wrightington, Wigan and Leigh Health Services Charity, as set out in the trust deed, are as follows.

“To provide for any charitable purposes relating to the National Health Service”

The Charity works alongside the Foundation Trust to ensure that the advancement of healthcare is achieved daily. The Charity’s approved mission statement is as follows.

“The mission of Wrightington, Wigan and Leigh Health Services Charity is to further improve the quality of patient care, through staff training, purchasing medical equipment and enhancing the patient environment and experience. This is achieved through the generosity of the public and by fundraising activities, events and appeals.”

Structure, governance, and management

Corporate Trustee

The sole corporate trustee of the charity is Wrightington, Wigan and Leigh NHS Teaching Hospitals Foundation Trust. The Charity was established in accordance the National Health Services (Consequential Provision) Act 2006.

The Corporate Trustee is managed by its Board of Directors which consists of executive and non-executive directors. It has responsibility for ensuring that the NHS body fulfils its duties in managing the charitable funds. Members of the Foundation Trust Board are not individual trustees under Charity Law, but act as agents on behalf of the Corporate Trustee. They fulfil the Trustee’s legal duty by ensuring that funds

Page 9

are spent in accordance with the objects of each fund in pursuit of public/patient benefit, and independently determine the Charity’s strategy through meetings of the Charitable Trust Board.

The Charity adopted the working name ‘Three Wishes’ in 2012. The full current name of the Charity is Wrightington, Wigan and Leigh Health Services Charity.

Charitable Trust Board

The Foundation Trust is the sole trustee of the Wrightington, Wigan and Leigh Health Services Charity, registered charity number 1048659, (“the Charity”) in its corporate capacity.

The corporate trustee has powers under section 11 of the Trustee Act 2000 to appoint and delegate to agents. This power includes appointing a committee, membership of which is not necessarily restricted to its directors.

The corporate trustee also has powers under the Inheritance and Trustees’ Powers Act 2014 power of advancement as set out in Chapter 16, Section 9.

The Foundation Trust has duly established and appointed the Charitable Trust Board as a committee to administer the charitable funds. Members of the Charitable Trust Board act as agents of the Foundation Trust.

Independence

In order to retain independence and balance in its decision making the Charitable Trust Board membership comprises of:

The members of the Charitable Trust Board who served during the year were drawn from those Corporate Trustee Board members listed above, as well as the following additional members.

All executive and non-executive directors of the Foundation Trust are members of the Charitable Trust Board and are entitled to attend and vote at any meeting

Corporate Trustee’s appointments

The methods of appointment to the key governance roles within the Board of Directors and Council of Governors of the Corporate Trustee are reported in the Corporate Trustee’s Annual Report and Accounts 2020/21 and contained within the Corporate

Page 10

Trustee’s Constitution. Copies of these documents can be obtained by contacting the Foundation Trust (see Reference and administrative details), and the Annual Report can be viewed on the Foundation Trust website.

Public interest benefit

The Corporate Trustee ensures that the public benefit criteria, as detailed in the Charities Act 2011, are met by demanding that each funding application is critically assessed against those criteria via the Charity’s internal expenditure guidance. Applications are prioritised and rejected or approved based on the availability of funds and compliance with the policy.

Funds are used to provide benefit to a wide range of patients, and any funds used for staff enablement are only allocated to projects that will directly benefit patients.

Management and delegation

The day-to-day management of the Charity’s funds is delegated to individual fund committees made up of a variety of staff members and independent governors. Each divisional committee has approved terms of reference and the following remit.

The Foundation Trust’s Financial Services department is responsible for the financial administration of the Charity and ensures that all expenditure is compliant with internal policy and charity law.

Page 11

Reference and administrative details

Principal office

The principal office for the Charity is

Wrightington, Wigan and Leigh NHS Teaching Hospitals Foundation Trust

Trust Headquarters The Elms Royal Albert Edward Infirmary Wigan Lane Wigan WN1 2NN

Administration and records

The accounting records and day-to-day administration of the funds are undertaken by the Finance Directorate located at Buckingham Row, Brick Kiln Lane, Wigan WN1 1XX.

Donations and fundraising enquiries and assistance

The Finance Department Email: ThreeWishesCharity@wwl.nhs.uk

Board of Directors

Robert Armstrong Chair Silas Nicholls Chief Executive Sanjay Arya Medical Director Mary Fleming Chief Operating Officer Alison Balson Director of Workforce Ian Boyle (from 7/10/20) * Chief Finance Officer Ged Murphy (to 6/10/20) * Acting Chief Finance Officer Paul Howard Director of Corporate Affairs Anne-Marie Miller (from 1/03/21) * Director of Communications and Stakeholder Engagement Richard Mundon Director of Strategy and Planning Morag Olsen (from 9/11/20 to 21/02/21) Interim Chief Nurse Helen Richardson (to 31/10/20) Chief Nurse Rabina Tindale (from 15/01/21) Chief Nurse Sandeep Ranote (From19/10/20) Medical Director for Mental Health & Integration Tony Warne Non-Executive Director Claire Austin Non-Executive Director Mick Guymer Non-Executive Director Ian Haythornthwaite Non-Executive Director Rhona Bradley Non-Executive Director Steven Elliot Non-Executive Director Lynne Lobley Non-Executive Director

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*All of the members were in post for the 12-month period to 31[st] March 2021 except where indicated.

The Trustees have access to qualified and dedicated internal resources including Trust secretary and the Finance team. They also have the ability to seek external advice when required. The professionals concerned maintain CPD as part of their professional development.

Advisors

The following services were retained by the Charity during 2020/21

Bank Independent Examiners
National Westminster Bank PLC Voisey & Co LLP
Sovereign Business Park 8 Winmarleigh Street
Kingscroft Court Warrington
Wigan Cheshire
WN1 3AP WA1 1JW

Registered administrative details and overview are also available on the Charity Commission website: www.charitycommission.gov.uk.

Risk management

The Charity’s key systems are designed and implemented by Wrightington, Wigan and Leigh Teaching Hospitals NHS Foundation Trust, the Charity therefore benefits from the Foundation Trust’s robust internal control and risk management framework.

The major risks to which the Charity is exposed are identified and mitigating actions considered in meetings of the Charitable Trust Board.

The main risk to which the Charity is currently exposed is competition from other charities resulting in reduced public profile and associated decline in income streams. Several mitigations are in place and the risk is monitored through Charitable Trust Board.

Income and expenditure is monitored at Charitable Trust Board as part of the risk management process to avoid unforeseen calls on reserves and to ensure that the Charity is well-positioned to meet its objectives throughout the year.

The Trust’s Audit Committee sets aside dedicated time to discuss charitable fund audit and risk matters.

The COVID restrictions that have been implemented for infection prevention continue to reduce fundraising activities on the Trust site and reduce ‘footfall’ donations on Wards and Departments.

Page 13

Financial review

Reserve’s policy

The Charity is not at risk of incurring expenditure on unforeseen emergency or operational costs and is not reliant on regular income streams. Divisional fund expenditure is regularly monitored against fund balances and can be readily controlled, overspending risk is therefore mitigated and there is no risk to short-term deficits in its cash budgets.

The total funds held by the Charity as at 31[st] March 2021 were unrestricted £1,036k (£873k 2019/20) and restricted £383k (£193k 2019/20).

In order to meet the administrative fee and pre-approved commitments during the year the Corporate Trustee set a target reserve of £22k for 2020/21 (£134k 2019/20).

The reduction of the administration costs was due to less staff costs being incurred as a result of COVID.

Investment policy

Background

By law, the Charity must ensure it spends any income received within a ‘reasonable period of receipt’. Charities should not hold substantial unspent reserves as a matter of course. However, where NHS charitable funds have surplus monies not needed to fund immediate charitable activities, trustees may elect to invest some or all this surplus to generate additional income to fund future activities.

All investment decisions

The investment policy of the Corporate Trustee is to deposit fund balances in shortterm interest-bearing accounts. This decision is based upon the intention in the short term to spend the funds, such that long-term investment would not be appropriate.

Page 14

Annual review of income and expenditure

Incoming resources

The Charity relies upon donations and legacies as its main source of income.

Total income for 2020/21 was £548k (£325k 2019/20).

The Charity received legacy income totalling £195k (£153k, 2019/20).

The chart below shows a breakdown of incoming resources:

Resources Expended

The statement of financial activities shows the total expenditure for the year was £196k (£494k 2019/20) showed by category in the graph below:

Page 15

Statement of Trustee’s Responsibilities

The Corporate Trustee is responsible for preparing the Trustee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year, and of its financial position at the end of the year. In preparing financial statements that give a true and fair view, the Trustee should follow best practice and:

The Corporate Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 18 to 30 attached have been compiled from, and are in accordance with, the financial records maintained by the Corporate Trustee.

The Corporate Trustee is responsible for the maintenance and integrity of the Charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

By delegated authority on behalf of the Corporate Trustee

R Armstrong …………………………………… Date 27 October 2021

Chairman …………………………….………… Date 27 October 2021* Trust Board Director

T he Board may authorise another Board member to sign in place of the Chairman.

Page 16

Independent examlners report to the Trustees of Wrlghtlngton, Wigan and Leigh Health Services Charity I report on the accounts of Wrightington. Wigan and Leigh Health Services Charity for the year ended 31st March 2021, which are set out on pages 18 to 30. Respective responsibilities of tnistees and examiner The charity's trustees are responsible for the preparation of th8 accounts. The charily's trustees consider that an audit is not required for this year under section 144(2) of the Charities AGt 2011 (the 2011 Act) and that an independent examination is needed. 11 is my responsibility to= examine the accounts under section 145 ofthe 2011 ACL follow the procedures laid down in Ihe General Directions gN8n by the Charity Commission under section 145(5)(b) of the 2011 Act.. and stat8 whether particular matters have come to my attention. Basis of independent examingrfs report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includ8s a review of the accounting records kept by the charity and a comparison of th8 accounts presented with thos& records.11 also includes consideration of any unusual ilems or dis¢losuras in th8 accounts, and tha seeking of explanations from you as trustees concerning any such matters. Thé proc6dur8s undertaken do not provide all the evidence that would be r8quired in an audil and. consequently no opinion is given as to whether ihe accounts present a 'lrue and fair view. and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination. no matt8r has com8 to my attention: which gives me reasonable cause to believe that, in any rnaterial respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been m8t' or 2 to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accou to b8 r8ach8d. Philip Urm4to Bsc FCA Voisey & Co LP. Chartered Accountants 8 Winmarleigh Street Warrington,Cheshire WA11JW Page 17

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

Page 18

Balance Sheet as at 31st March 2021

The notes on pages 21 to 30 form part of these accounts.

Approved by the Corporate Trustee and signed on its behalf: R Armstrong …………………………………… Date 27 October 2021 Chairman …………………………….……… Date 27 October 2021* Trust Board Director

Page 19

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

Unrestricted Restricted Total funds Total funds
Note 31-Mar-21 31-Mar-21 31-Mar-21 31-Mar-20
£'000 £'000 £'000 £'000
Cash flows from operating activites
Net expenditure for the reporting period (SOFA) 15 (14) 176 163 (233)
Net cash provide by (used in) operating activities (14) 176 163 (233)
Cash flows from investing activities
Interest received 0 0 0 2
Net cash provided by (used in) investing activites 0 0 0 2
Change in cash and cash equivalents in the reporting period (14) 176 163 (231)
Cash and cash equivalents at the beginningof the reporting period 885 207 1,092 1,092
Cash and cash equivalents at the end of the reporting period 12 872 383 1,255 861

Page 20

Notes to the accounts

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared under the going concern basis and have been prepared under the historical cost convention.

The accounts (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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

1.2 Going Concern

The trustee considers that there are no material uncertainties about the Charity’s ability to continue as a going concern. The COVID pandemic has had an impact on the charity’s fundraising income for unrestricted funds although this is partially offset by the generous donations made by members of the public in the first lockdown and restricted income from the NHS Charities Together national appeal.

The key risks to the Charity’s continuing going concern status are a fall in income from donations or investment income but the trustee has arrangements in place to mitigate those risks (see the risk management and reserves sections of the annual report for more information).

1.3 Funds structure

Unrestricted income funds comprise of those funds which the Corporate Trustee is free to use for any purpose in furtherance of the charitable objectives. These unrestricted designated sub-funds are created to attempt to honour donors’ (unbinding) wishes to keep the benefit within their chosen division, and to allow for delegation of spending decisions to those divisions.

Similar designated funds could be used by the Corporate Trustee at its discretion to earmark funds for specific future purposes. Any funds held within a designated sub-fund can be merged or transferred within the general purposes fund at any time, at the discretion of the Trustee, in accordance with the Health Service Act 1977.

Restricted funds are to be used in accordance with the specific restrictions imposed by the donor.

The material funds held by the Charity are disclosed in Note 16.

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Restricted funds are to be used in accordance with the specific restrictions imposed by the donor.

Unrestricted income funds which are sub analysed between designated (earmarked) funds where the trustee has set aside amounts to be used for specific purposes or which reflect the non-binding wishes of donors and unrestricted funds which are at the trustee’s discretion, including the general fund which represents the charity’s reserves.

The major funds held in each of these categories are disclosed in note 17.

1.4 Incoming resources

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

Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income.

1.5 Incoming resources Gifts in Kind

Gifts in kind, such as food and care packages are not accounted for when they are accepted and immediately distributed unless a single donation is material.

Gifts of tangible assets which included ipads and lighting have been recognised as a donation at fair value (market price) on receipt and charitable expenditure when they are distributed to the value of £11,750.

Where gifts in kind are held before being distributed to beneficiaries, they are recognised at fair value as stock until they are distributed.

1.6 Incoming resources from legacies

Legacies are accounted for as incoming resources upon receipt or where the receipt of the legacy is probable.

Receipt is probable when:

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If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated, then the legacy is shown as a contingent asset until all the conditions for income recognition are met.

1.7 Resources expended

All expenditure is accounted for on an accrual basis and is recognised once there is a legal or constructive obligation committing the Charity to the expenditure. Contractual obligations are recognised as goods or services are supplied to either the Foundation Trust or the Charity.

The Charity does not make grants to third parties.

1.8 Irrecoverable VAT

Irrecoverable VAT is charged against the same category of resources expended as the underlying purchases.

1.9 Charitable activities

The costs of charitable activities include all costs incurred in the pursuit of the charitable objects of the Charity. These costs comprise the direct costs of charitable purchases, and an apportionment of overhead and support costs as shown in note 8.

1.10 Tangible fixed assets

The Charity’s sole asset is a finance and fundraising piece of software that is held at historic cost and depreciated on a straight-line basis over a period of 5 years.

1.11 Financial instruments

Financial assets and financial liabilities are recognised when the Charity becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs). The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.12 Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, which are described above, the Corporate Trustee is required to make judgements, estimates and assumptions about carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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The Corporate Trustee does not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed above.

1.13 Related party

Wrightington, Wigan and Leigh NHS Foundation Trust is the Corporate Trustee of the Charity.

During the year, none of the members of the Trust Board, Charitable Trust Board or senior Trust staff, or parties related to them, were beneficiaries of the Charity, and none of these individuals have undertaken any material transactions with the Charity or received honoraria, emoluments, or expenses in the year.

Board members, and other senior staff, take decisions on both Charity and exchequer matters, but endeavour to keep the interests of each discrete, and do not seek to benefit personally from such decisions. Declarations of personal interest have been made in both capacities and are available to be inspected by the public. The Corporate Trustee has purchased Directors and Officers liability insurance

2 Donations and legacies

3 Income from charitable activities

Income from charitable activities
Unrestricted Restricted Total funds
31-Mar-21 31-Mar-21
31-Mar-21
£'000
£'000
£'000
Grants received
0
180
180
Fundraisingevents
9
0
9
Total
9
180
189*		 Unrestricted Restricted Total funds
31-Mar-20 31-Mar-20
31-Mar-20
£'000
£'000
£'000
0
0
0
53
0
53
53
0
53

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4 Income from investments

5 Raising funds

The fundraising managers post became vacant early in the financial year and has since not been replaced.

6 Analysis of grants

The Charity does not make grants to individuals and has not expended any of the grants received during the financial year.

7 Analysis of staff costs

Due to the limited activity of the Charity as a result of Covid there has been a reduction in the staff costs incurred during the year.

Page 25

8 Analysis of charitable activities

9 Independent examination fees

The independent examination fee for 2020/21 was £1,680k (£1,680 2019/20).

Page 26

10 Analysis of non-current assets

Analysis of non-current assets
Information
technology		 Total
£'000 £'000
Valuation/gross cost at 1 April 2020 14 14
Valuation/gross cost at 31 March 2021 14 14
Accumulated depreciation at 1 April 2020 (12) (12)
Provided during the year (2) (2)
Accumulated depreciation at 31 March 2021 (14) (14)
Net book value at 31 March 2021 0 0
Net book value at 1 April 2020 2 2
Information
technology		 Total
£'000 £'000
Valuation/gross cost at 1 April 2019 14 14
Valuation/gross cost at 31 March 2020 14 14
Accumulated depreciation at 1 April 2019 (9) (9)
Provided during the year (3) (3)
Accumulated depreciation at 31 March 2020 (12) (12)
Net book value at 31 March 2020 2 2
Net book value at 1 April 2019 5 5

11 Analysis of debtors

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12 Analysis of cash

13 Analysis of current liabilities

Unrestricted
Restricted Total funds
31-Mar-21 31-Mar-21
31-Mar-21
£'000
£'000
£'000
Accruals
(29)
0
(29)
Total creditors
(29)
0
(29)		 Unrestricted
Restricted
Total funds
31-Mar-20 31-Mar-20
31-Mar-20
£'000
£'000
£'000
(24)
(14)
(38)
(24)
(14)
(38)

14 Contingent assets and liabilities

The Charity has no contingent assets or liabilities.

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


operating activities
Total
Unrestricted RestrictedTotal funds funds
31-Mar-21 31-Mar-21 31-Mar-21 31-Mar-20
£'000 £'000 £'000 £'000
Net income income/(expenditure) for the reporting period (as per the
statement of financial activites)		 163 190 353 (169)
Adjusted for
Depreciation charges 2 0 2 3
Interest receivable 0 0 0 (2)
(Increase)in debtors (183) 0 (183) 0
Increase/(decrease)in creditors 5 (14) (9) (65)
Net cash provided by (used in) operating activities (13) 176 163 (233)

16 Analysis of material funds

The Charity has 13 funds, individual funds with material balances (greater than £50k) are below:

1st April 20
Incoming		 Resources
31st March 21
balance b/f Resources Expended balance c/f
£'000 £'000 £'000 £'000
Restricted Fund
WWL Healthcare Heroes 0 180 0 180
Cancer Care Appeal 178 0 0 178
Other restricted funds 15 0 10 25
Total restricted funds 193 180 10 383
Unrestricted funds
Wrightington Wish 390 4 (61) 333
Heart and Lung 0 223 (10) 213
Patients Wish 253 21 (63) 211
Cancer Care 71 16 (25) 62
Babies and Childrens 43 34 (19) 58
Other unrestricted funds 116 58 (15) 159
Total unrestricted funds 873 356 (193) 1,036
Total funds 1,066 536 (183) 1,419

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17 Material fund detail

The objectives of material funds held as at 31[st] March 2021 are given below:

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