Trustee’s Annual Report & Accounts
For the year to 31st March 2022
Wrightington, Wigan and Leigh Health Services Charity Registered Charity No. 1048659
Contents
| Chairman’s welcome.................................................................................................. 3 |
|---|
| Your support, our appreciation................................................................................. 4 |
| Fundraiser Stories...................................................................................................... 4 |
| Campaigns.................................................................................................................. 6 |
| Future Plans................................................................................................................ 9 |
| Objectives of the Charity........................................................................................... 9 |
| Structure, governance, and management............................................................. 10 |
| 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 2022.............. 18 |
| Balance Sheet as at 31st March 2022.................................................................... 19 |
| Statement of Cash flows for the year ending 31st March 2022............................ 20 |
| Notes to the accounts.............................................................................................. 21 |
| 1 Accounting policies.......................................................................................................................................... 21 |
| 3 Donations and legacies ................................................................................................................................... 24 |
| 4 Income from charitable activities .................................................................................................................... 24 |
| 5 Income from investments ................................................................................................................................ 24 |
| 6 Raising funds ................................................................................................................................................... 24 |
| 7 Analysis of grants ............................................................................................................................................ 25 |
| 8 Analysis of staff costs ...................................................................................................................................... 25 |
| 9 Analysis of charitable activities ....................................................................................................................... 25 |
| 9.1 Support and Governance Costs ..................................................................................................................... 26 |
| 10 Auditors Remuneration ................................................................................................................................... 26 |
| 11 Analysis of non-current assets ........................................................................................................................ 26 |
| 12 Analysis of debtors .......................................................................................................................................... 27 |
| 13 Analysis of cash .............................................................................................................................................. 27 |
| 14 Analysis of current liabilities ............................................................................................................................ 27 |
| 15 Reconciliation of net income/(expenditure) to net cash flow from operating activities ................................. 27 |
| 16 Contingent assets and liabilities The Charity has no contingent assets or liabilities. .................................. 28 |
| 17 Commitments The Charity has no commitments undisclosed in the Balance Sheet. ................................. 28 |
| 18 Analysis of Material Funds .............................................................................................................................. 28 |
Page 2
Chairman’s welcome
I am delighted to present the 2021/22 annual report for Wrightington, Wigan and Leigh Health Services Charity known to staff, patients, and supporters as Three Wishes.
This year has once again been a quiet year for the Charity. As was the case for all organisations and charities, COVID-19 continued to have an impact on opportunities for fundraising and social distancing restrictions implemented throughout the year reduced the footfall of visitors being allowed onto Foundation Trust sites.
We did however have the pleasure of working with colleagues throughout the Foundation Trust who so generously gave 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 4 & 5.
And finally, on behalf of the Charitable Trust Committee, 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.
Mark Jones, Chairman
Page 3
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. All donations received make a real difference to our patients.
We are immensely grateful to the many generous and committed members of our community who have helped to raise funds for our Charity. On behalf of our service users, carers, and staff we send our appreciation to everyone who has helped to make 2021-22 a successful year.
Fundraiser Stories
Whilst the Charity does not employ a dedicated fundraising manager, fundraising is encouraged throughout the Foundation Trust and we have been fortunate to have received suport from both the public and emplyees of the hospital in raising funds for the Charity this year.
The following highlights some of the fundraising events that took place this year.
London Marathon
On Sunday October 3[rd] Martin Halliwell a member of the public, successfully completed the London Marathon. Martin kindly chose Three Wishes as one of his nominated charities and exceeded his funding target by over £1,000.
In total Martin raised £1,335 for the Babies and Children’s Fund- Neonatal Unit.
Well done and thank you Martin for your generosity and support.
Page 4
Wrightington Wish Fund
Specialist Services Fund
The Outpatients department at Wrightington Hospital held several Tombola’s over the year, raising over £1,800.
Leigh hospital outpatient’s department also held two Tombola’s this year resulting in raising over £600.
Well done to the Outpatient departments and thank you for your continued support.
Fundraising Hero’s
Several successful Just Giving pages have been created over the year to raise funds for our Charity and we are extremely grateful to all of those who have chosen Three Wishes as their Charity of choice
We are constantly amazed by the generosity of our local community; the people of Wigan are constantly fundraising for Three Wishes, and we are extremely grateful for all support and help. Whilst we thank every one of you, we would like to say a special thank you to the following for their support this year:
Page 5
Campaigns
The Charity has one active fundraising campaign which will continue during 2022/2023.
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, £36k has been raised. This has been raised by a range of activities including: a sponsored swim, St Patricks Ladies Bowling Team sponsored bowl, Haigh Hall Wigan Ladies Golf Team golf competition, the Physio Team completed a sponsored marathon and numerous bake sales and raffles.
We would like to take this opportunity to thank all those that have supported us during the year
Page 6
The difference we make to our patients
During the year, the Charity spent £127k on equipment and patient comforts aimed at enhancing the patient experience when visiting hospital.
Some of our key purchases and how these have made a difference to our patients are detailed below:
LUCAS
We funded the purchase of a LUCAS device for the Emergency Department.
The LUCAS device provides consistent high-quality chest compressions shown by research to increase the chances of good patient outcomes whilst enabling nursing staff to be more readily able to deliver lifesaving intervention.
This equipment will enable a better standard of life support within the Resus department improving lifesaving procedures.
Bili Blanket
The Children’s wards have benefited from a piece of equipment called a Bili Blanket.
The Neo Natal Unit treat hundreds of babies with jaundice. This Bili soft phototherapy blanket allows treatment to continue during feeding time. It is also very beneficial when the babies need a higher intensity of treatment. This lifesaving equipment is utilised by Neonatal, Rainbow Ward and Maternity Ward.
ECG Equipment
An ECG machine was purchased for the Leigh WalkIn-Centre.
The machine will aid the detection of any abnormal heart arrythmia and provide best practice in the management of patients with cardiac related issues. This could lead to patients who do not present with signs and symptoms being discharged earlier to their own GP.
Page 7
Cottage Arbour
The Cancer Care Unit Garden has a new Cottage Arbour.
The Arbour will provide patients, friends, and relatives somewhere shaded, comfortable, and peaceful to sit whilst they await their appointments.
Cardiac Catheter Lab Reclining Chairs
The Charity has purchased 5 Reclining Chairs for the Cardiac Catheter Lab (CCL).
These admission/recovery chairs for patients undergoing procedures within the Catheter Lab making the healing process more comfortable.
Page 8
Future Plans
Three Wishes will continue to work alongside and support Wrightington Wigan and Leigh Teaching Hospital NHS Foundation Trust during 2022/23 to improve the quality of patient care, through staff training, purchasing medical equipment and enhancing the patient environment and experience.
Included within our plans for the coming year are the purchase of stretcher beds for the Cardiology and Respiratory departments to support the safe transfer of patients between theatre and wards.
A Lumify machine for the Cardiac Catheter Lab, this machine is a portable ultrasound device which provides immediate imaging to assist a range of surgical procedures improving patient safety.
Also, in our plans are the purchase of 24-hour Blood Pressure Machines for Leigh Walk-inCentre.
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.”
Page 9
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 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 Committee.
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 Committee
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 Committee as a committee to administer the charitable funds. Members of the Charitable Trust Committee act as agents of the Foundation Trust.
Independence
To retain independence and balance in its decision making the Charitable Trust Committee membership comprises of:
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Three (3) Non-Executive Directors, one of whom shall be Chair
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Chief Finance Officer
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Chief Nurse
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Deputy Chief Executive
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Director of Communications and Stakeholder Engagement
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Director of Strategy and Planning
The members of the Charitable Trust Committee who served during the year were drawn from those Corporate Trustee Board members listed above.
All executive and non-executive directors of the Foundation Trust are members of the Charitable Trust Committee and are entitled to attend and vote at any meeting .
Page 10
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 2021/22 and contained within the Corporate 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.
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Monitor spending throughout the financial year.
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Review, consider and, when appropriate, approve applications for charitable expenditure in their area.
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Ensure that the funds are used effectively within their remit, in line with donors’ wishes.
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• Continually review financial controls and Standing Financial Instructions confirming that all expenditure is totally consistent with their fund’s objectives and the Charity’s Expenditure Guidance policy.
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 Finance located at Buckingham Row, Brick Kiln Lane, Wigan WN1 1XX.
Donations and fundraising enquiries and assistance
Email: ThreeWishesCharity@wwl.nhs.uk
Board of Directors
Silas Nicholls Chief Executive Sanjay Arya Medical Director Alison Balson Director of Workforce Mary Fleming Chief Operating Officer Ian Boyle Chief Finance Officer Richard Mundon Director of Strategy & Planning Rabina Tindale Chief Nurse and Director of Infection Prevention and Control Paul Howard Director of Corporate Affairs Anne-Marie Miller Communications and Stakeholder Engagement Robert Armstrong (to 31/10/21) Chairman Mark Jones (from 01/11/21) Chairman Clare Austin Non-Executive Director Rhona Bradley Non-Executive Director Steven Elliot Non-Executive Director Mick Guymer (to 31/07/21) Non-Executive Director Ian Haythornthwaite Non-Executive Director Lynne Lobley Non-Executive Director Francine Thorpe (from 01/05/21) Non-Executive Director Alison Tumilty (from 01/09/21) Non-Executive Director Tony Warne (to 14/05/21) Non-Executive Director
*All of the members were in post for the 12-month period to 31[st] March 2022 except where indicated.
Page 12
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 2021/22
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 Committee.
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 Committee.
Income and expenditure are monitored at Charitable Trust Committee 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 the audit of the charity accounts and risk related matters.
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 2022 were unrestricted £1,105k (£1,036k 2020/21) and restricted £203k (£383k 2020/21).
In order to meet the administrative fee and pre-approved commitments during the year the Corporate Trustee set a target reserve of £18k for 2021/22 (£22k 2020/21).
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
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must comply with the Trustee Act 2000 and have regard to the Act’s standard investment criteria; and
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must be informed by proper professional investment advice.
The investment policy of the Corporate Trustee is to deposit fund balances in short-term 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 2021/22 was £212k (£548k, 2020/21).
The Charity received legacy income totalling £105k (£195k, 2020/21).
The chart below shows a breakdown of incoming resources:
Resources Expended
The statement of financial activities shows the total expenditure for the year was £323k (£195k, 2020/21) 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:
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Select suitable accounting policies and then apply them consistently.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any 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; keep proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and which enables the Trustee to ensure that the financial statements comply with the requirements in the Charities Act 2011, the applicable Charities (accounts and Reports) regulations, and the provisions of the trust deed.
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Safeguard the assets of the Charity, therefore taking reasonable steps in the prevention and detection of fraud and other irregularities.
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 28 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
M Jones Chairman* …………………………… Date ……5[th] January 2023
Trust Board Director ….………………….……… Date…5[th] January 2023
- T he Board may authorise another Board member to sign in place of the Chairman.
Page 16
Independent examiners report to the Trustees of Wrightington, 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 2022, which are set out on pages 18 to 28.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act.
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follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and
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state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act: and
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• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met.
or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Philip Urmston BSc FCA Voisey & Co LLP, Chartered Accountants 8 Winmarleigh Street Warrington, Cheshire WA1 1JW
…………… ……….. 2022
Page 17
Statement of Financial Activities for the year ending 31st March 2022
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
Note 31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21 31-Mar-21 31-Mar-21
£'000 £'000 £'000 £'000 £'000 £'000
Income
Donations and legacies 3 175 0 175 359 0 359
Income from charitable activities 4 37 0 37 9 180 189
Income from investments 5 0 0 0 0 0 0
Total 212 0 212 368 180 548
Expenditure
Raising funds 6 0 0 0 (11) 0 (11)
Charitable activities 9 (143) (180) (323) (192) 10 (182)
Depreciation 11 0 0 0 (2) 0 (2)
Total (143) (180) (323) (205) 10 (195)
Net income/(expenditure) 69 (180) (111) 163 190 353
Net movement in funds 69 (180) (111) 163 190 353
Reconciliation of funds
Total funds brought forward 1,036 383 1,419 873 193 1,066
Net movements in funds for the year 69 (180) (111) 163 190 353
Total funds carried forward 1,105 203 1,308 1,036 383 1,419
----- End of picture text -----
Page 18
Balance Sheet as at 31st March 2022
| Unrestricted | Restricted | Total funds | Unrestricted | Restricted | Total funds | |||
|---|---|---|---|---|---|---|---|---|
| Note | 31-Mar-22 | 31-Mar-22 | 31-Mar-22 | 31-Mar-21 | 31-Mar-21 | 31-Mar-21 | ||
| £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | |||
| Non current assets | ||||||||
| Tangible assets | 11 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total non current assets | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Current assets | ||||||||
| Debtors | 12 | 4 | 0 | 4 | 193 | 0 | 193 | |
| Cash | 13 | 1,133 | 203 | 1,336 | 872 | 383 | 1,255 | |
| Total current assets | 1,137 | 203 | 1,340 | 1,065 | 383 | 1,448 | ||
| Current liabilities | ||||||||
| Creditor Accruals | 14 | (32) | 0 | (32) | (29) | 0 | (29) | |
| Net current assets | 1,105 | 203 | 1,308 | 1,036 | 383 | 1,419 | ||
| Total net assets | 1,105 | 203 | 1,308 | 1,036 | 383 | 1,419 | ||
| The income funds of the charity | ||||||||
| Restricted income funds | 18 | 0 | 203 | 203 | 0 | 383 | 383 | |
| Unrestricted income funds | 18 | 1,105 | 0 | 1,105 | 1,036 | 0 | 1,036 | |
| Total charity funds | 1,105 | 203 | 1,308 | 1,036 | 383 | 1,419 |
The notes on pages 20 to 28 form part of these accounts.
Approved by the Corporate Trustee and signed on its behalf:
M Jones Chairman*
Trust Board Director
Date 5[th] January 2023
Date 5[th] January 23023
* T he Board may authorise another Board member to sign in place of the Chairman.
Page 19
Statement of Cash flows for the year ending 31st March 2022
----- Start of picture text -----
Unrestricted Restricted Total funds Total funds
Note 31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21
£'000 £'000 £'000 £'000
Cash flows from operating activites
Net expenditure for the reporting period (SOFA) 15 261 (180) 81 163
Net cash provide by (used in) operating activities 261 (180) 81 163
Cash flows from investing activities
Interest received 0 0 0 0
Net cash provided by (used in) investing activites 0 0 0 0
Change in cash and cash equivalents in the reporting period 261 (180) 81 163
Cash and cash equivalents at the beginning of the reporting period 872 383 1,255 1,092
Cash and cash equivalents at the end of the reporting period 1,133 203 1,336 1,255
----- End of picture text -----
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.
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 subfund 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 18.
Restricted funds are to be used in accordance with the specific restrictions imposed by the donor.
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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 18.
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.
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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Confirmation has been received from the representatives of the estate(s) that probate has been granted
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The executors have established that there are sufficient assets in the estate to pay the legacy and
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All conditions attached to the legacy have been fulfilled or are within the charity’s control.
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.
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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 9.
1.10 Tangible fixed assets
The Charity’s sole asset is a finance and fundraising piece of software that is held at historic cost.
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.
The Corporate Trustee does not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed above.
2 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 Committee 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.
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3 Donations and legacies
4 Income from charitable activities
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21 31-Mar-21 31-Mar-21
£'000 £'000 £'000 £'000 £'000 £'000
Grants received 0 0 0 0 180 180
Fundraising events 37 0 37 9 0 9
Total 37 0 37 9 180 189
----- End of picture text -----
5 Income from investments
| Unrestricted Restricted Total funds 31-Mar-22 31-Mar-22 31-Mar-22 £'000 £'000 £'000 Bank Interest 0 0 0 Total 0 0 0 |
Unrestricted Restricted Total funds 31-Mar-21 31-Mar-21 31-Mar-21 £'000 £'000 £'000 |
|---|---|
| 0 0 0 |
|
| 0 0 0 |
6 Raising funds
| Unrestricted | Restricted | Total funds | Unrestricted | Restricted | Total funds | ||
|---|---|---|---|---|---|---|---|
| 31-Mar-22 | 31-Mar-22 | 31-Mar-22 | 31-Mar-21 | 31-Mar-21 | 31-Mar-21 | ||
| £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | ||
| *Fundraising pay costs | 0 | 0 | 0 | 9 | 0 | 9 | |
| Fundraising non pay costs | 0 | 0 | 0 | 2 | 0 | 2 | |
| Just Giving costs | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total | 0 | 0 | 0 | 11 | 0 | 11 |
The fundraising managers post became vacant early in 20/21 and a decision has been taken not to replace this role at this time.
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7 Analysis of grants
The Charity does not make grants to individuals. All grants are made to Wrightington, Wigan and Leigh Teaching Hospitals NHS Foundation Trust. In respect of grants received £180k has been expended in year to provide new changing facilities for staff on the Upper Johnson Ward.
8 Analysis of staff costs
Due to the Charity not having a Fundraising Manger in post during the year the Charity did not incur any staff costs.
9 Analysis of charitable activities
| Activities undertaken directly - revenue funding |
Activities undertaken directly - revenue funding |
* Grant funding activities |
* Grant funding activities |
of | ** Governance support costs |
& | Sub total | Total | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Unrestricted | Restricted | Unrestricted Restricted | Unrestricted Restricted | |||||
| £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | ||
| Patient comforts and welfare | 38 | 0 | 20 | 0 | 0 | 0 | 58 | 0 | 58 | |
| Medical equipment | 17 | 0 | 52 | 0 | 16 | 0 | 85 | 0 | 85 | |
| Staff enablement | 0 | 180 | 0 | 0 | 0 | 0 | 0 | 180 | 180 | |
| Total | 55 | 180 | 72 | 0 | 16 | 0 | 143 | 180 | 323 |
- The Charity made payments to Wrightington,Wigan and Leigh Teaching Hospitals NHS Foundation Trust for the purchase of donated fixed assets during the financial year.
** Governance and support costs have been apportioned on a pro rata basis of 50% on income received during the period and 50% on the closing fund balances as at 31st March 2022.
In 2020/21 these costs were as follows
| Unrestricted * Restricted £'000 £'000 Activities undertaken directly - revenue funding |
Total *Governance & support costs Sub total Grant funding of activities |
|---|---|
| Unrestricted Restricted Unrestricted Restricted Unrestricted Restricted |
|
| £'000 £'000 £'000 £'000 £'000 £'000 £'000 |
|
| Patient comforts and welfare 30 (10) |
61 0 0 0 91 (10) 81 |
| Medical equipment 54 0 |
26 0 1 0 81 0 81 |
| Staff enablement 20 0 |
0 0 0 0 20 0 20 |
| Total 104 (10) |
87 0 1 0 192 (10) 182 |
- This relates to accrued expenditure brought forward from the previous financial year that was subsequently not required. ** The Charity made payments to Wrightington,Wigan and Leigh Teaching Hospitals NHS Foundation Trust for the purchase of donated fixed assets during the financial year.
*** Governance and support costs have been apportioned on a pro rata basis of 50% on income received during the period and 50% on the closing fund
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9.1 Support and Governance Costs
10 Independent Examiners Remuneration
The estimated Independent Examiners' remuneration of £1,680 (£1,680 2020/21) relates solely to the independent examination of these accounts in accordance with the Charities Act 2011.
11 Analysis of non-current assets
| 11 Analysis of non-current assets |
||
|---|---|---|
| Information technology |
Total | |
| £'000 | £'000 | |
| Valuation/gross cost at 1 April 2021 | 14 | 14 |
| Valuation/gross cost at 31 March 2022 | 14 | 14 |
| Accumulated depreciation at 1 April 2021 | (14) | (14) |
| Provided during the year | 0 | 0 |
| Accumulated depreciation at 31 March 2022 | (14) | (14) |
| Net book value at 31 March 2022 | 0 | 0 |
| Net book value at 1 April 2021 | 0 | 0 |
| 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 |
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12 Analysis of debtors
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21 31-Mar-21 31-Mar-21
£'000 £'000 £'000 £'000 £'000 £'000
Accrued income 4 0 4 193 0 193
Total debtors 4 0 4 193 0 193
----- End of picture text -----
13 Analysis of cash
----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21 31-Mar-21 31-Mar-21
£'000 £'000 £'000 £'000 £'000 £'000
Cash in hand 1133 203 1,336 872 383 1,255
Total cash 1,133 203 1,336 872 383 1,255
----- End of picture text -----
14 Analysis of current liabilities
| Unrestricted Restricted Total funds 31-Mar-22 31-Mar-22 31-Mar-22 £'000 £'000 £'000 Creditor Accruals (32) 0 (32) Total creditors (32) 0 (32) |
Unrestricted Restricted Total funds 31-Mar-21 31-Mar-21 31-Mar-21 £'000 £'000 £'000 |
|---|---|
| (29) 0 (29) |
|
| (29) 0 (29) |
15 Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Reconciliation of net income/(expenditure) to net cash flow from operating activities |
Reconciliation of net income/(expenditure) to net cash flow from operating activities |
|---|---|
| Unrestricted Restricted Total funds Total funds 31-Mar-22 31-Mar-22 31-Mar-22 31-Mar-21 £'000 £'000 £'000 £'000 Net income income/(expenditure) for the reporting period (as per the statement of financial activites) 69 (180) (111) 353 Adjusted for Depreciation charges 0 0 0 2 Interest receivable 0 0 0 0 (Increase)in debtors 189 0 189 (183) Increase/(decrease)in creditors 3 0 3 (9) Net cash provided by (used in) operating activities 261 (180) 81 163 |
|
| Net income income/(expenditure) for the reporting period (as per the statement of financial activites) 69 (180) (111) |
353 |
| Adjusted for | |
| Depreciation charges 0 0 0 |
2 |
| Interest receivable 0 0 0 |
0 |
| (Increase)in debtors 189 0 189 |
(183) |
| Increase/(decrease)in creditors 3 0 3 |
(9) |
| Net cash provided by (used in) operating activities 261 (180) 81 |
|
| 163 |
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16 Contingent assets and liabilities
The Charity has no contingent assets or liabilities.
17 Commitments
The Charity has no commitments undisclosed in the Balance Sheet .
18 Analysis of Material Funds
| 1st April 21 | Incoming |
Resources | 31st March 22 |
|
|---|---|---|---|---|
| balance b/f | Resources | Expended | balance c/f | |
| £'000 | £'000 | £'000 | £'000 | |
| Restricted Fund | ||||
| WWL Healthcare Heroes | 180 | 0 | (180) | 0 |
| Cancer Care Appeal | 178 | 0 | 0 | 178 |
| Leigh Legacy | 25 | 0 | 0 | 25 |
| Total restricted funds | 383 | 0 | (180) | 203 |
| Unrestricted funds | ||||
| Wrightington Wish | 333 | 107 | (24) | 416 |
| Heart and Lung | 257 | 14 | (51) | 220 |
| Patients Wish | 211 | 11 | (9) | 213 |
| Cancer Care | 62 | 15 | (12) | 65 |
| Babies and Childrens | 58 | 23 | (24) | 57 |
| Other unrestricted funds | 115 | 42 | (23) | 134 |
| Total unrestricted funds | 1,036 | 212 | (143) | 1,105 |
| Total funds | 1,419 | 212 | (323) | 1,308 |
The objectives of material funds held as at 31[st] March 2022 are given below:
-
Cancer Care Appeal for the provision of facilities for the cancer care centre
-
Wrightington Wish to support services at Wrightington Hospital
-
The Heart and Lung Fund for the provision of cardiology and respiratory services.
-
The Patient wish fund provides patient comforts across all sites.
-
The Cancer Care Fund supports cancer services and Cancer Care Centre at the Royal Albert Edward Infirmary.
-
The Babies and Children’s Fund Supports the Rainbow Ward and Neonatal Unit.
Page 28