## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022** 

## **Contents** 

|Foreword|3|
|---|---|
|Reference and Administration Details|3|
|Trustee Arrangements|3|
|Principal Office|4|
|Principal Professional Advisors|4|
|Structure, Governance and Management|4|
|Risk Management|5|
|Partnership Working|6|
|Objectives and Activities|6|
|Reserves Policy|6|
|Financial Review|7|
|Achievements and Performance|7|
|Plans for Future Periods|7|
|Review of Investment Portfolio|8|
|Statement of Trustee's Responsibilities in respect of the Trustee's Annual Report and||
|Financial Statements|10|
|External Auditor's Report|11-14|
|Statement of Financial Activities|15-16|
|Statement of Financial Position|17-18|
|Statement of Cash Flows|19|
|Notes to the Accounts|20-27|





## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022** 

## **Foreword** 

The Corporate Trustee present their Annual Report together with the Audited Accounts of the Charity for the year ended 31 March 2022. 

The Charity’s annual report and accounts for the year ended 31 March 2022 have been prepared by the Corporate Trustee in accordance with the Charities Act 2011 and the Charities (Accounts & Reports) Regulations 2008. The Charity’s report and accounts include all the separately established funds for which the Harrogate and District NHS Foundation Trust is the beneficiary. 

## **Reference and Administrative Details** 

The main charity Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital, registered Charity Number 1050008, was entered on the Central Register of Charities on 20 October 1995. The charity is constituted of 180 individual funds as at  31 March 2022 (189 funds as at 31 March 2021) and the notes to the accounts distinguish the types of fund held and disclose separately all material funds. 

Charitable funds received by the charity are accepted and held and administered as funds held on trust for purposes relating to the National Health Service in accordance with the National Health Service Act 1977 and the National Health Service and Community Care Act 1990 and these funds are held on trust by the Corporate Trustee. 

## **Trustee Arrangements** 

Harrogate and District NHS Foundation Trust is the Corporate Trustee of the Charitable Funds governed by the law applicable to Trusts, principally the Trustee Act 2000 and the Charities Act 2011. 

The NHS Foundation Trust’s Board of Directors devolved responsibility for the on-going management of funds to the Charitable Funds Committee which administers the funds on behalf of the Corporate Trustee. The Committee meets quarterly unless items of an important nature intervene. The Committee members consider the strategy and financial management of the funds, discuss major policy issues and consider reports. The minutes of the Committee meetings are reported to the Board of Directors, acting as a Corporate Trustee. 

Harrogate and District NHS Foundation Trust is the sole corporate trustee of the Charity. The Directors of the NHS Foundation Trust Board of Directors who served during the financial year were as follows: 

|**Name**|**Position**|
|---|---|
|Mrs A Schofield|Chairman|
|Mr S Russell|Chief Executive (seconded to NHS England from 28/02/2022)|
|Mr J Coulter|Finance Director / Deputy Chief Executive to 27/02/2022, Acting Chief|
||Executive (commenced 28/02/2022), Chief Executive (commenced|
||11/05/2023)|
|Mrs J Foster|Chief Nurse (Left 31/03/2021)|
|Mrs E Nunez|Chief Nurse (commenced 01/11/2021)|
|Dr J Andrews|Medical Director|
|Mr J McKie|Acting Director of Finance (commenced 28/02/2022), Director of|
||Finance (commenced 19/07/2023)|
|Mr M Graham|Director of Strategy|
|Dr M Shepherd|Acting Chief Operating Officer (01/03/2021 - 30/04/2021)|
|Mr R Nightingale|Chief Operating Officer (commenced 05/04/2021)|
|Mrs A Wilkinson|Director of Workforce and Organisational Development|
|Mr R Stiff|Non-Executive Director|
|Mr A Papworth|Non-Executive Director|
|Mrs M Taylor|Non-Executive Director|
|Mrs S Armstrong|Non-Executive Director|
|Ms L Robson|Non-Executive Director|
|Mr J Cross|Non-Executive Director|
|Mr W Sampson (OBE)|Non-Executive Director|



Page 3 



**Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

The names of those people who served as agents for the Corporate Trustee (as members of the Charitable Funds Committee), as permitted under regulation 19 of the NHS Trusts (Membership and Procedures) Regulations 1990 were as follows: 

Mrs A Schofield Chairman Mr J Coulter Chief Executive Mr M Graham Director of Strategy Mr R Nightingale Chief Operating Officer Mr J McKie Director of Finance Ms L Robson Non-Executive Director Mrs S Armstrong Non-Executive Director Mr J Cross Non-Executive Director 

Representatives from the Trust’s investment fund managers, Brewin Dolphin, also attend Charitable Funds Committee meetings on a six-monthly basis. 

## **Principal Office** 

The Principal Office for the Charity is: Finance Department Trust HQ Harrogate and District NHS Foundation Trust Harrogate District Hospital Lancaster Park Road Harrogate HG2 7UG 

**Principal Professional Advisers: Bankers Investment Fund Managers** Government Banking Service Brewin Dolphin Limited Premier Place 10 Wellington Place 2 1/2 Devonshire Square Leeds London LS1 4AN EC2M 4BA 

**Auditors Solicitors** Saffery LLP Mitre House North Park Road Harrogate North Yorkshire HG1 5RX 

The charity has not required the services of a solicitor during the financial year. 

## **Structure, Governance and Management** 

Harrogate and District NHS Foundation Trust registered its charitable funds under an “Umbrella Charity” arrangement whereby the charities administered are treated as special trusts of the Umbrella Charity. The nature of its governing document is a trust deed (dated 20 October 1995), and the charity is constituted as Trustees incorporated as a body. The Umbrella Charity is liable for registration whilst the individual funds retain their own identity for all other purposes. Subsequent donations and gifts received by the charity that are attributable to the original funds are added to those fund balances within the existing charity. 

Page 4 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

The Corporate Trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objects of each fund, and by designating funds the Trustee respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff. Where funds are received which have specific restrictions set by the donor a restricted fund has been established. 

The charitable funds available for spending are allocated to Directorates within the NHS Foundation Trust’s management structure. Each allocation is managed by use of a designated fund and manager within the general unrestricted fund. Designated fund managers can approve expenditure up to £5,000, expenditure between £5,000 and £150,000 also requires a member of the Charitable Funds Committee to countersign and expenditure above £150,000 must be approved by the Board of Directors of the Harrogate and District NHS Foundation Trust. In addition all expenditure above £500 is reviewed and ratified retrospectively on a quarterly basis by the Charitable Funds Committee. 

Non-Executive Directors on the Board of Directors of the NHS Foundation Trust are appointed by the Board of Governors, Executive Directors of the Board of Directors of the NHS Foundation Trust are subject to appointment by the NHS Foundation Trust Board. The Board of Directors of the NHS Foundation Trust and the Charitable Funds Committee are not individual trustees under Charity Law but act as agents on behalf of the Corporate Trustee. 

Directors on the NHS Foundation Trust's Board of Directors undertake induction training when newly appointed, this training includes information in respect of Trustee responsibilities. 

Acting for the Corporate Trustee, the Charitable Funds Committee is responsible for the overall management of the Charitable Fund. The Committee is required to: 

- Control, manage and monitor the use of the fund’s resources. 

- Provide support, guidance and encouragement for all its income raising activities whilst managing and monitoring the receipt of all income. 

- Ensure that ‘best practice’ is followed in the conduct of all its affairs fulfilling all of its legal responsibilities. 

- Ensure that the Investment Policy approved by the Board of Directors as Corporate Trustee is adhered to and that performance is continually reviewed whilst being aware of ethical considerations. 

- Keep the Board of Directors (acting as a Corporate Trustee) fully informed on the activity, performance and risks of the charity. 

The accounting records and the day-to-day administration of the funds are dealt with by the Finance Department of Harrogate and District NHS Foundation Trust located at Harrogate District Hospital, Lancaster Park Road, Harrogate, HG2 7UG. 

## **Risk Management** 

The major risks to which the charity is exposed have been considered, with the most significant risk identified being the possible losses from a fall in value of investments, especially equities. The Charitable Funds Committee has mitigated this risk by not investing one hundred per cent in equities, but rather taking the view that so far as is reasonable the investments should be made to mitigate undue risk to the real value of the capital and income of the portfolio. 

Expenditure is closely monitored; no fund manager is able to expend funds, without the request first being checked by the Finance Department, to ensure funds are available. 

Income is monitored to check whether the levels of income are as expected, and if not the spending plans are amended accordingly. 

Page 5 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended** 

**31 March 2022 (continued)** 

## **Partnership Working** 

Harrogate and District NHS Foundation Trust is the main beneficiary of the charity and is a related party by virtue of being Corporate Trustee of the charity. By working in partnership with the Trust, the charitable funds are used to best effect. When deciding upon the most beneficial way to use charitable funds, the Corporate Trustee has regard to the main activities, objectives, strategies and plans of the Trust. 

Harrogate and District NHS Foundation Trust remains indebted to the work of the volunteers of Friends of Harrogate Hospital, who raise thousands of pounds of funds each year for Harrogate District Hospital. These funds form part of the Charitable fund position overall, and are included within these accounts. 

## **Objectives and Activities** 

The Umbrella Charity has NHS wide objectives as follows: 

“The Trustee shall hold the trust fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service” (hereinafter referred to as “the objects”). 

The Coporate Trustee conducts its activities with regard to the Charity Commission guidance on Public Benefit in section 4 of the Charities Act 2011. 

The Corporate Trustee had determined the following strategic aims for the application of income: 

- To enhance the environment for staff and patients, in which health services are being provided efficiently. 

- To enable staff and carers, caring for patients to benefit from education and facilities not normally available within the NHS resource envelope. 

- To donate extra equipment and staffing to the NHS Foundation Trust not normally available within the NHS resource envelope. 

- To spend funds in accordance with Charity Commission best practice in support of the NHS Foundation Trust. 

During the year, the funds continued to support a wide range of charitable and health related activities benefiting both patients and staff. In general they are used to purchase the very varied additional equipment and services that the NHS is unable to provide. For example charitable funds were used to purchase much needed medical equipment (see page 7). 

The ward charitable funds receive many donations specifically given to thank the nursing staff and these are used for charitable activities that will benefit staff. The charitable funds also enable consultants and other medical staff to attend courses, not funded by the NHS, which will update them on the new ideas and modern techniques in their specialties. 

The General Fund receives donations and legacies that can be used for any charitable purpose relating to the NHS. This flexibility has been used to fund the Staff Long Service Awards and to support training of staff members. 

## **Reserves Policy** 

It is the policy of this charity to avoid building up reserves. Health Service bodies, in their capacity as charity trustees, have a duty to apply the income for the purposes for which they were given.  Income can only be accumulated when the charity’s governing document gives them power to accumulate income.  A failure to consider the matter and simply allow the income to accumulate without good reason is a breach of trust.  As the charity has no such powers at the present time the policy is to apply funds as and when they become available. Therefore the charity does not have a target reserves figure. 

Actual closing reserves have increased by £349,000 during the year, this is after an unrealised and realised Gain of £17,000 on investments and a net inflow of funds of £332,000.  The value of the reserves can and will fluctuate over financial year ends. 

Within the Charity the general fund has a material deficit of £524k as a result of running costs of the Charity historically charged to the general fund. 

Page 6 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

## **Financial review** 

The net assets of the Charitable Funds as at 31 March 2022 were £2,535,000 (2021: £2,186,000). Overall net assets increased by £349,000 with a realised and unrealised gain on investments of £17,000 plus an excess of income over expenditure £332,000. 

The charity continues to rely on donations and legacies as the main sources of income. Total incoming resources from donations and legacies decreased by £37,000 when compared to the previous financial year. 

Of the total expenditure of £663,000 (2021: £775,000), charitable expenditure on direct charitable activity was £651,000 (2021: £764,000) across a range of programmes. 

## **Achievements and performance** 

## **Purchase of new equipment** 

The total spend on new equipment of £177,000 (2021: £145,000) represents a vital and valuable contribution to enhancing the provision of clinical care. Purchases range from small items of equipment at a few hundred pounds each through to Playground Refurbishment (£41,566), Cardiovascular Ultrasound Equipment (£88,078), and equipment used to stabilise head injuries as a result of trauma (£6,002). 

## **Staff Training** 

Staff training expenditure of £25,000 (2021: £22,000) was used to enable consultants and other medical staff to attend courses, not funded by the NHS, which update them on the new ideas and modern techniques in their specialties. This was impacted by Covid 19 restriction this financial year. 

## **Staff welfare and amenities** 

Staff welfare and amenities expenditure of £102,000 (2021: £239,000) was used by the charity to finance staff long service awards and social activities. The staff shop was opened in 2020/21 with donations mainly from Supermarkets and Local business donating food items for Staff due to the Pandemic shortages extra. 

## **Patient welfare and amenities** 

The patient welfare and amenities expenditure of £174,000 (2021: £194,000) included the purchase of fixtures and fittings and patient information leaflets. This is expenditure which flows through the appropriate designated funds. 

## **Charitable Expenditure Policy** 

The charity relies on the Harrogate and District NHS Foundation Trust to identify the appropriateness of funding requests in order to keep transaction costs to a minimum and to simplify the approval process. 

## **Plans for future periods** 

The reconfiguration of services and the plans for redesigning patient care to meet the needs of the future will influence the priorities for spending charitable funds. 

Income accruing from the investment of Endowment Funds can only be applied for the specific purposes attached to the permanent endowment. The income can be used for purchasing medical equipment or carrying out medical research (excluding transplant or vivisection work). 

Such items of medical equipment are included in Harrogate and District NHS Foundation Trust's annual capital programme and subjected to the same tests of value for money and a proper business case, as applies to all other capital expenditure. 

Page 7 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

## **Fundraising standards** 

Harrogate and District NHS Foundation Trust is the beneficiary of the Charity. The Trust employs a fundraising team, the key objectives of the team include establishing and maintaining fundraising procedures, charity branding and a fund raising strategy for the Charity. The overall objectives are to generate sufficient income and capital growth to enable the Charity to carry out these purposes consistently, year on year. 

The Charity has a Charity Funds Committee and part of the remit of this committee is to focus on fundraising matters prior to approval by the Corporate Trustee. The committee incorporates members of the fundraising team and members of the Corporate Trustee. 

The Charity has policies in place to manage the correct management of charitable funds and activities, including but not limited to supporting individuals in fund raising activities and protecting vulnerable in the course of such activities. 

The Charity is regulated by the fundraising regulator. The Charity has not received any complaints during the year. 

## **Review of Investment Portfolio** 

The investment portfolio of Harrogate and District NHS Trust Foundation Trust is managed in Leeds by Brewin Dolphin on a discretionary basis within the constraints of an Ethical Investment Policy approved by the Corporate Trustee. 

It is the practice that the investment advisers attend regular meetings of the Charitable Funds Committee. Detailed written reports are produced on a quarterly basis which value the portfolio and record its respective performance statistics. An integral part of the regular meetings is detailed discussion on the content of the report with particular reference to the performance aspect. 

Brewin Dolphin is remunerated by an investment management fee of 0.6% per annum on the first £1million and 0.5% on the balance. The fee is invoiced quarterly on the funds under management at the end of the relevant quarter. VAT is charged in addition, but there are no commission charges levied. 

As at 31 March 2022, the investment portfolio managed by Brewin Dolphin was valued at £1,830,218 excluding income and accrued interest. The portfolio produces an annual estimated gross income of £43,613 which is equivalent to a gross yield of 2.36%. 

Over the 12 month period to 31 March 2022 UK bond and equity markets diverged heavily in terms of performance. The FTSE Government All Stocks index made a return of -5.08% while in equity markets the FTSE All Share index returned +13.03%. Global equities again performed better over the 12-month period with the FT World ex UK Index returning +14.87%. Over the year the portfolio made a total return of +3.23%. This compares to a return in the agreed benchmark of +9.55%. 

At the year-end, 13.7% of assets were invested in fixed interest securities. The portfolio had 72.8% of assets invested in equities, with 23.7% allocated to UK equities and 49.1% to overseas equities. The majority of the UK equity exposure is made up of direct equity holdings whereas the overseas exposure is gained via unit trusts, direct US and European equities, as well as equities outside the US and Europe. The remaining assets were broken down into 9.9% in absolute return funds, 2.5% in Infrastructure and 1.1% held in cash. 

The direct equity portion of the portfolio remains subject to an ethical constraints with the shares of companies predominantly involved with tobacco, armaments and where there is a proven poor human rights track record to be excluded. 

The structure of the portfolio is in accordance with the Policy Statement which was agreed by the Trustee in November 2014 in accordance with the requirements of the Trustee Act 2000. 

* All quoted performance figures are on a total return basis. 

Page 8 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

## **Impact of CoVid-19** 

Looking forward into 2022/23, there will be a continued impact on the Charity as a result of CoVid-19. One impact is the impact on the valuation of the fund which is sensitive to the investment values held and the performance of these investments. A very positive impact however, is the increased profile of the NHS and the increased level of donations to NHS Charities, as the population show support for the NHS. We are seeing the quantity of Gifts in Kind reduce however we continue to actively manage this in accordance with best practice. We will be seeking to manage the risk of investment performance and returns and maximise the opportunity from the increased awareness and support for the NHS at the moment. 

## **Going Concern** 

The financial statements have been prepared on a going concern basis which the Trustee consider to be appropriate for the following reasons. The business model of the charity is such that its charitable activities are limited to those which it has sufficient funds to support from the excess of funding received over the costs of administering the charity. The charity therefore has no specific commitments and no committed costs beyond its fixed costs of operation which are detailed in note 6. 

The Trustee have reviewed the cash flow forecasts for a period of 12 months from the date of approval of these financial statements which indicate that the charity will have sufficient funds to meet its liabilities as they fall due for that period. The Trustee have also considered the implications of CoVid-19 on these cash flow forecasts and consider that as a result of its operating model explained above, even if no further funding is received in the 12 month period, the charity has sufficient cash reserves to pay all committed costs. Consequently, the Trustee are confident that the charity will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements. 

## **A Big Thank You** 

On behalf of the staff and patients who have benefited from improved services due to donations and legacies, the Corporate Trustee would like to thank all of those who have made charitable donations. 

Approved on behalf of the Corporate Trustee. 


Chief Executive - Mr Jonathan Coulter  .............................................................     Date: 28th September 2023 

Director of Finance - Mr Jordan McKie ……….................................................  Date: 28th September 2023 


Page 9 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 (continued)** 

## **Statement of Trustee's responsibilities in respect of the Trustee's annual report and the financial statements** 

Under the trust deed of the charity and charity law, the Trustee is responsible for preparing the Trustee's Annual Report and the Accounts in accordance with applicable law and regulations. The trustees have elected to prepare the financial statements in accordance with UK Accounting Standards, including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland._ 

The law applicable to Charities in England and Wales requires the trustees to prepare financial statements 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, generally accepted accounting practice entails that the trustees: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the accounts; 

- state whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements; 

- assess the charity's ability as a going concern, disclosing, as applicable, matters related to going concern; and 

- use the going concern basis of accounting unless they either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

The Trustee are required to act in accordance with the trust deed of the charity, within the framework of trust law. They are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the Trustee to ensure that, where any statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They are responsible for such internal control as they determine is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. 

The Trustee are responsible for the maintenance and integrity of the financial and other information included on the charity's website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

By Order of the Trustee Signed: 


Chief Executive - Mr Jonathan Coulter  ...............................................................     Date: 28th September 2023 

Director of Finance - Mr Jordan McKie …………………..............................       Date: 28th September 2023 

Page 10 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital** 

## **Independent Auditor Report to the Corporate Trustee of Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital** 

## **Opinion** 

We have audited the financial statements of the Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Statement of Financial Position, Cash flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion the financial statements: 

· give a true and fair view of the state of the charity’s affairs as at 31 March 2022 and of its incoming resources and application of resources for the year then ended; 

· have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

· have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustee with respect to going concern are described in the relevant sections of this report. 

Page 11 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital** 

## **Independent Auditor Report to the Corporate Trustee of Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital (cont)** 

## **Other information** 

The trustee is responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

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

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

· the charity has not kept sufficient accounting records; or 

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

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

## **Responsibilities of trustees** 

As explained more fully in the Trustee's Responsibilities Statement set out on page 10, the trustee is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustee determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustee is responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditors’ responsibilities for the audit of the financial statements** 

We have been appointed as auditors under the Charities Act 2011 and report in accordance with regulations made under that Act. 

Page 12 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital** 

## **Independent Auditor Report to the Corporate Trustee of Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital (cont)** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below. 

## Identifying and assessing risks related to irregularities: 

We assessed the susceptibility of the charity’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements.  We identified laws and regulations that are of significance in the context of the charity by discussions with trustees and updating our understanding of the sector in which the charity operates. 

Laws and regulations of direct significance in the context of the charity include the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and guidance issued by the Charity Commission for England and Wales. 

## Audit response to risks identified: 

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the charity’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the charity’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance. 

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud. 

Page 13 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital** 

## **Independent Auditor Report to the Corporate Trustee of Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital (cont)** 

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charity’s trustee, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the trustee those matters we are required to state to them in an auditor’s report and for no other purpose.  To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Saffery LLP Chartered Accountants Mitre House North Park Road Harrogate North Yorkshire HG1 5RX Statutory Auditors Date: 

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

Page 14 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital Statement of Financial Activities for the year ended 31 March 2022** 

|**Note**<br>**Income:**<br>Donations and legacies<br>3<br>_Income from Charitable activities:_<br>Fund raising events<br>4<br>Income from Investments<br>5<br>**Total income and endowments**<br>**Expenditure:**<br>_Costs of raising funds:_<br>Investment management costs<br>Charitable Activities<br>7<br>**Total expenditure**<br>Gross Transfer Between Funds<br>**Net income and expenditure before**<br>**investment gains/(losses)**|**Unrestricted**<br>**Funds**<br>**£000**<br>945<br>8<br>9|**Restricted **<br>**Funds**<br>**£000**<br>-<br>-<br>33|**Endowment**<br>**Funds**<br>**£000**<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2022**<br>**£000**<br>**945**<br>**8**<br>**42**|Total<br>Funds<br>2021<br>£000<br>910<br>11<br>46|
|---|---|---|---|---|---|
||**962**|**33**|**-**|**995**|967|
||2<br>651|10<br>-|-<br>-|**12**<br>**651**|11<br>764|
||**653**|**10**|**-**|**663**|775|
||-|-|**-**|**-**|-|
||**309**|**23**|**-**|**332**|192|
|||||||
|Net gains on investments<br>**Net Movement of Funds**<br>**Reconciliation of Funds**<br>Total Funds brought forward<br>13<br>**Total Funds carried forward**<br>13|3|-|14|**17**|346|
||**312**<br>398|**23**<br>49|**14**<br>1,739|**349**<br>**2,186**|538<br>1,648|
||**710**|**72**|**1,753**|**2,535**|2,186|
|||||||



The notes on pages 22 to 27 form part of these accounts 


Page 15 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital Statement of Financial Activities - Prior Year for the year ended 31 March 2021** 

|**Note**<br>**Income:**<br>Donations and legacies<br>3<br>_Income from Charitable activities:_<br>Fund raising events<br>4<br>Income from Investments<br>5<br>**Total income and endowments**<br>**Expenditure:**<br>_Costs of raising funds:_<br>Investment management costs<br>Charitable Activities<br>7<br>**Total expenditure**<br>Gross Transfer Between Funds<br>**Net income and expenditure before**<br>**investment gains/(losses)**|**Unrestricted**<br>**Funds**<br>**£000**<br>910<br>11<br>9|**Restricted **<br>**Funds**<br>**£000**<br>-<br>-<br>37|**Endowment**<br>**Funds**<br>**£000**<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2021**<br>**£000**<br>**910**<br>**11**<br>**46**|Total<br>Funds<br>2020<br>£000<br>608<br>24<br>58|
|---|---|---|---|---|---|
||**930**|**37**|**-**|**967**|690|
||1<br>727|10<br>37|-<br>-|**11**<br>**764**|12<br>756|
||**728**|**47**|**-**|**775**|768|
||-|-|**-**|**-**|-|
||**202**|**(10)**|**-**|**192**|(78)|
|||||||
|Net gains on investments<br>**Net Movement of Funds**<br>**Reconciliation of Funds**<br>Total Funds brought forward<br>13<br>**Total Funds carried forward**<br>13|45|-|301|**346**|(199)|
||**247**<br>151|**(10)**<br>59|**301**<br>1,438|**538**<br>**1,648**|(277)<br>1,925|
||**398**|**49**|**1,739**|**2,186**|1,648|



The notes on pages 22 to 27 form part of these accounts 

Page 16 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital Statement of Financial Position As at 31st March 2022** 

|**Note**<br>**Fixed assets:**<br>Investments<br>10<br>**Current assets:**<br>Debtors<br>11<br>Cash at bank and in hand<br>11<br>**Liabilities:**<br>Creditors falling due within one year<br>12<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**The funds of the charity:**<br>13<br>Endowment funds<br>Restricted income funds<br>Unrestricted income funds<br>**Total charity funds**|**Unrestricted**<br>**Funds**<br>**£000**<br>77|**Restricted**<br>**Funds**<br>**£000**<br>-|**Endowment**<br>**Funds**<br>**£000**<br>1,753|**Total**<br>**Funds**<br>**2022**<br>**£000**<br>**1,830**|Total<br>Funds<br>2021<br>£000<br>1,815|
|---|---|---|---|---|---|
||77|-|1,753|**1,830**|1,815|
||20<br>643|-<br>72|-<br>-|**20**<br>**715**|17<br>391|
||663|72|-|**735**|408|
||(30)|-|-|**(30)**|(37)|
||633|72|-|**705**|371|
||**710**|**72**|**1,753**|**2,535**|2,186|
||**710**|**72**|**1,753**|**2,535**|2,186|
||-<br>-<br>710|-<br>72<br>-|1,753<br>-<br>-|**1,753**<br>**72**<br>**710**|1,739<br>49<br>398|
||**710**|**72**|**1,753**|**2,535**|2,186|



The notes on pages 22 to 27 form part of these accounts 

Chief Executive - Mr Jonathan Coulter..........................................................................     Date: 28th September 2023 

Director of Finance - Mr Jordan McKie ……………….................................................  Date: 28th September 2023 


Page 17 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital Statement of Financial Position - Prior Year As at 31st March 2021** 

|**Note**<br>**Fixed assets:**<br>Investments<br>10<br>**Current assets:**<br>Debtors<br>11<br>Cash at bank and in hand<br>11<br>**Liabilities:**<br>Creditors falling due within one year<br>12<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets**<br>**The funds of the charity:**<br>13<br>Endowment funds<br>Restricted income funds<br>Unrestricted income funds<br>**Total charity funds**|**Unrestricted**<br>**Funds**<br>**£000**<br>76|**Restricted**<br>**Funds**<br>**£000**<br>-|**Endowment**<br>**Funds**<br>**£000**<br>1,739|**Total**<br>**Funds**<br>**2021**<br>**£000**<br>**1,815**|Total<br>Funds<br>2020<br>£000<br>1,414|
|---|---|---|---|---|---|
||76|-|1,739|**1,815**|1,414|
||17<br>342|-<br>49|-<br>-|**17**<br>**391**|16<br>269|
||359|49|-|**408**|285|
||(37)|-|-|**(37)**|(51)|
||322|49|-|**371**|234|
||**398**|**49**|**1,739**|**2,186**|1,648|
||**398**|**49**|**1,739**|**2,186**|1,648|
||-<br>-<br>398|-<br>49<br>-|1,739<br>-<br>-|**1,739**<br>**49**<br>**398**|1,438<br>59<br>151|
||**398**|**49**|**1,739**|**2,186**|1,648|




Page 18 



## **Trustee's Annual Report for Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital Statement of Cash Flows For the Year Ending 31 March 2022** 

|**Note**<br>**Cash flows from operating activities**<br>Net income for 2021/22 (as per the Statement of Financial<br>Activities)<br>**Non-cash income and expense**<br>(Increase) in receivables<br>11<br>(Decrease) in payables<br>12<br>Increase/(Decrease) in Gains on Investment Revaluations<br>10<br>**Net Cash Generated From Operations**<br>**Cash flows from investing activities**<br>Net cash flows from investing activities (excl. Revaluations)<br>10<br>**Net cash used in investing activities**<br>**Cash flows from financing activities**<br>**Net cash generated/(used) in financing activities**<br>**Net increase in cash and cash equivalents**<br>Cash and cash equivalents at 1 April 2021<br>**Cash and cash equivalents at 31 March 2022**|**2021/22**<br>**£000**<br>**349**<br>**349**<br>**(3)**<br>**(7)**<br>**9**<br>**348**<br>**(24)**<br>**(24)**<br>**-**<br>**-**<br>**324**<br>**391**<br>**715**|2020/21<br>£000<br>538|
|---|---|---|
|||538<br>(1)<br>(14)<br>(291)|
|||232|
|||(110)|
|||(110)|
|||-|
|||-|
|||122<br>269|
|||391|



The notes on pages 22 to 27 form part of these accounts 

Page 19 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts** 

## **1. Accounting Policies** 

## **(a) Basis of preparation** 

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at fair value. The accounts 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 on 1st January 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. 

## The Charity is a public benefit entity. 

The financial statements have been prepared on a going concern basis which the Trustees consider to be appropriate for the following reasons. The business model of the charity is such that its charitable activities are limited to those which it has sufficient funds to support from the excess of funding received over the costs of administering the charity. The charity therefore has no specific commitments and no committed costs beyond its fixed costs of operation which are detailed in note 6. The charity constitutes a public benefit entity as defined by FRS102. The accounts are presented in sterling and are rounded to the nearest thousand pound. 

The Trustee has reviewed the cash flow forecasts for a period of 12 months from the date of approval of these financial statements which indicate that the charity will have sufficient funds to meet its liabilities as they fall due for that period. The Trustee has also considered the implications of COVID-19 on these cash flow forecasts and consider that as a result of its operating model explained above, even if no further funding is received in the 12 month period, the charity has sufficient cash reserves to pay all committed costs. Consequently, the Trustee is confident that the charity will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements. 

## **(b) Funds structure** 

Unrestricted income funds comprise those funds which the Trustee is free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds, where the donor has made known their non binding wishes or where the Trustee, at its discretion, has created a fund for a specific purpose **.** 

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

The charity has one permanent endowment fund. The income of the Elsie Sykes Endowment Fund can be used for medical equipment or medical research (excluding transplant or vivisection work). 

The major funds held in each of these categories are disclosed in note 13. 

## **(c) 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 of incoming resources can be measured with sufficient reliability. 

## **(d) Incoming resources from legacies** 

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is virtually certain; this will be once confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled. 

Page 20 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **1. Accounting Policies (continued)** 

## **(e) Resources expended** 

Expenditure is recognised when a liability is incurred and can be measured reliably. 

## **(f) Irrecoverable VAT and Taxation** 

Irrecoverable VAT is charged against the category of resources expended for which it was incurred. Harrogate and District NHS Foundation Trust Charitable Fund is considered to pass the tests set out in paragraph 1 schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## **(g) Charitable activities** 

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs comprise direct costs and an apportionment of overhead costs. 

## **(h) Governance and support costs** 

Other resources expended comprise all costs incurred in the running of the charity. These costs include costs related to statutory audit together with recharge of staff salaries. 

## **(i) Fixed asset investments** 

Investments are stated at market value as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. 

The investments are included in the balance sheet at the closing dealing price at 31 March 2022. 

## **(j) Unrealised / realised gains and losses** 

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

## **2. Related party transactions** 

Harrogate and District NHS Foundation Trust is the beneficiary of the charity. The charity has provided funding to the Foundation Trust for approved expenditure amounting to £499,000 (2021: £645,000). As outlined in notes 11 and 12, the charity was owed £14k from the Foundation Trust (2021: £10k) and owed £17k to the Foundation Trust (2021: £34k). 

During the year none of the members of the Board of Directors or senior NHS Foundation Trust staff or parties related to them were beneficiaries of the charity. 

No member of the Board of Directors has received honoraria, emoluments or expenses in the year in respect of their service to the charity. The Trustee has not purchased trustee indemnity insurance. 

Page 21 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **3. Analysis of donations and legacies** 

|Donations<br>Gifts in Kind<br>Legacies|**Unrestricted**<br>**Funds**<br>**£000**<br>582<br>74<br>289|**Restricted**<br>**Funds**<br>**£000**<br>-<br>-<br>-|**Total**<br>**2022**<br>**£000**<br>**582**<br>**74**<br>**289**|Total<br>2021<br>£000<br>625<br>229<br>56|
|---|---|---|---|---|
||**945**|**-**|**945**|910|



In relation to the prior year, there were no donations or legacies to Restricted Funds. 

Expenditure relating to Gifts in Kind can be found in note 7 as part of Staff Welfare and Amenities expenditure. 

## **4. Analysis of income from fundraising events** 

||**Unrestricted**|**Restricted**|**Total**|Total|
|---|---|---|---|---|
||**Funds**|**Funds**|**2022**|2021|
||**£000**|**£000**|**£000**|£000|
|Other|8|-|8|11|



In relation to the prior year, there was no fundraising event income to Restricted Funds. 

## **5. Income from investments** 

|**5. Income from investments**|||||
|---|---|---|---|---|
||**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**|**Total**<br>**2022**|Total<br>2021|
|Quoted investments (fixed asset investments)|**£000**<br>9|**£000**<br>33|**£000**<br>**42**|£000<br>46|
||**9**|**33**|**42**|46|



In relation to the prior year, there was £37k of income investments to Restricted Funds. 

## **6. Allocation of Governance Costs** 

Governance costs were allocated between the restricted and unrestricted funds, dependant on the work undertaken as part of projects related to the restricted funds. There were no projects utilising the restricted funds within 2021/22. 

|**Apportionment of Governance Costs**<br>Staff Costs (see note 8)<br>Audit Fees (see note 9)<br>Computer Expenses<br>**Total**<br>**Prior Year**<br>Staff Costs (see note 8)<br>Audit Fees (see note 9)<br>Computer Expenses<br>**Total**|**Unrestricted**<br>**Funds**<br>**£000**<br>140<br>10<br>2|**Restricted**<br>**Funds**<br>**£000**<br>-<br>-<br>-|**Total**<br>**2022**<br>**£000**<br>**140**<br>**10**<br>**2**<br>**152**<br>**Total**<br>**2021**<br>**£000**<br>**105**<br>**10**<br>**4**<br>**119**|
|---|---|---|---|
||**152**|**-**||
||**Unrestricted**<br>**Funds**<br>**£000**<br>80<br>1<br>1|**Restricted**<br>**Funds**<br>**£000**<br>25<br>9<br>3||
||**82**|**37**||
|||||



Page 22 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **7. Analysis of charitable expenditure** 

The charity made funds available to Harrogate and District NHS Foundation Trust in support of a range of charitable activities. 

|Medical Equipment<br>Staff Training<br>Computer Equipment<br>Governance costs (see note 6)<br>Staff Welfare and Amenities (incl. Gifts in Kind)<br>Patient Welfare and Amenities|**2022**<br>**£000**<br>**177**<br>**25**<br>**21**<br>**102**<br>**174**<br>**152**|2021<br>£000<br>145<br>22<br>45<br>239<br>194<br>119|
|---|---|---|
||**651**|764|



## **8.   Analysis of staff costs** 

There are no staff directly employed by the Charity. Recharges are made for Harrogate and District NHS Foundation Trust staff time. The recharge for the year ended 31 March 2022 was £140,000 (2021: £105,000). No staff had emoluments in excess of £60,000 (2021: £nil). 

## **9. Auditor’s remuneration** 

The auditor's remuneration for the financial year ended 31 March 2022 was £10,000 the cost included within the financial statements was based on previous years remuneration as at time of doing the accounts no auditor had been appointed (the auditor's remuneration for the financial year ending 31 March 2021 was £9,576). 

## **10. Fixed asset investments** 

|Realised Gain on disposals<br>**Fixed asset investments:**<br>**Common investment funds**<br>Fixed Interest Investments<br>Commercial Properties<br>UK Investments<br>Overseas Investments<br>Additions at cost<br>**Market value as at 31 March 2022**<br>Net Gains on revaluation<br>Disposals at carrying value<br>**Movement in fixed asset investments**<br>Market value brought forward|**2022**<br>2021<br>**13.80**<br>14.10<br>**0.00**<br>0.80<br>**37.10**<br>37.00<br>**49.10**<br>48.10<br>**100.00**<br>100.00<br>**Percentage of the**|**2022**<br>2021<br>**13.80**<br>14.10<br>**0.00**<br>0.80<br>**37.10**<br>37.00<br>**49.10**<br>48.10<br>**100.00**<br>100.00<br>**Percentage of the**|**2022**<br>**£000**<br>**1,815**<br>**408**<br>**(410)**<br>**26**<br>**(9)**|2021<br>£000<br>1414<br>522<br>(467)<br>55<br>291|
|---|---|---|---|---|
||||**1,830**|1,815|
||||**2022**<br>**£000**<br>**252**<br>**-**<br>**679**<br>**899**|2021<br>£000<br>256<br>14<br>672<br>873|
||**100.00**|100.00|**1,830**|1,815|



There are no direct investments held outside of the UK by the charity. 

Page 23 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **11. Current assets** 

|**11. Current assets**|||
|---|---|---|
|**Debtors: amounts falling due within one year**<br>Accrued income (see below)<br>Other debtors (see below)|**2022**<br>**£000**<br>**6**<br>**14**|2021<br>£000<br>7<br>10|
||**20**|17|



Accrued income comprises £6,000 dividends declared before 31 March 2022 but not due to be paid until after the year end which will be received in the year ending 31 March 2022. Other debtors wholly represent any sums owed to the charity by a related party, Harrogate and District NHS Foundation Trust, at the year end for income collected by the Trust on behalf of the charity. 

|**Analysis of cash and deposits**<br>Government Banking Service<br>Investment Fund Manager<br>**Creditors: amounts falling due within one year**<br>Other Creditors (see below)<br>Accruals<br>**12. Current liabilities**|**2022**<br>**£000**<br>**697**<br>**18**|2021<br>£000<br>376<br>15|
|---|---|---|
||**715**|391|
||**2022**<br>**£000**<br>**17**<br>**13**|2021<br>£000<br>34<br>3|
||**30**|37|



Other creditors represent sums owed at the year end by the charity to a related party, Harrogate and District NHS Foundation Trust, for costs incurred by the Trust on behalf of the charity in the furtherance of the charity’s objects. 

Page 24 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **13. Analysis of Funds** 

|**Endowment**<br>**Funds**<br>Elsie Sykes Endowment<br>**Restricted**<br>**Funds**|**Balance at**<br>**1 April 2021**<br>**£000**<br>1,739|**Incoming**<br>**Resources**<br>**£000**<br>-|**Resources**<br>**expended**<br>**£000**<br>-|**Investment**<br>**gain**<br>**£000**<br>14|**Balance at**<br>**31 March 2022**<br>**£000**<br>**1,753**<br>**1,753**|
|---|---|---|---|---|---|
||**1,739**|**-**|**-**|**14**||
|||||||
|Scanner Appeal|83|-|-|**-**|**83**|
|Other<br>**Material Unrestricted**<br>**and Designated**<br>**Funds**<br>Rheumatalogy RA- Team<br>Breast Care Services<br>Breast Unit<br>Ferndale Ward Midwifery<br>Adult Community Services<br>Covid 19 Urgent appeal<br>Sir Robert Ogden Macmillan Centre<br>General Fund<br>Friends General Fund<br>Crem Fees<br>Staff Car Parking<br>NHS S3 Grant<br>Capital<br>Linden Trust<br>Other|(34)|33|(10)|-|**(11)**<br>**72**<br>**23**<br>**26**<br>**100**<br>**28**<br>**82**<br>**32**<br>**164**<br>**(524)**<br>**67**<br>**21**<br>**119**<br>**74**<br>**28**<br>**20**<br>**450**<br>**710**|
||**49**|**33**|**(10)**|**-**||
||23<br>26<br>-<br>29<br>74<br>93<br>44<br>(615)<br>66<br>23<br>19<br>-<br>139<br>20<br>457|-<br>-<br>100<br>-<br>13<br>1<br>187<br>299<br>17<br>-<br>100<br>94<br>-<br>-<br>151|-<br>-<br>-<br>(1)<br>(5)<br>(62)<br>(67)<br>(208)<br>(16)<br>(2)<br>-<br>(20)<br>(111)<br>-<br>(161)|-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>3||
||**398**|**962**|**(653)**|**3**||



The Trustee set an opening or closing balance of £20,000 or above as the threshold for reporting these funds. 


Page 25 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **13. Analysis of Funds (continued)** 

|**Previous Year**<br>**Endowment**<br>**Funds**<br>Elsie Sykes Endowment<br>**Restricted**<br>**Funds**|**Balance at**<br>**1 April 2020**<br>**£000**<br>1,438|**Incoming**<br>**Resources**<br>**£000**<br>-|**Resources**<br>**expended**<br>**£000**<br>-|**Investment**<br>**Loss**<br>**£000**<br>301|**Balance at**<br>**31 March 2021**<br>**£000**<br>**1,739**<br>**1,739**|
|---|---|---|---|---|---|
||**1,438**|**-**|**-**|**301**||
|||||||
|Scanner Appeal|83|-|-|**-**|**83**|
|Other<br>**Material Unrestricted**<br>**and Designated**<br>**Funds**<br>Rheumatology RA- Team<br>Breast Care Services<br>Ferndale Ward Midwifery<br>Adult Community Services<br>Covid 19 Urgent appeal<br>Sir Robert Ogden Macmillan Centre<br>General Fund<br>Friends General Fund<br>Crem Fees<br>Linden Trust<br>Other|(24)|37|(47)|-|**(34)**<br>**49**<br>**23**<br>**26**<br>**29**<br>**74**<br>**93**<br>**44**<br>**(615)**<br>**66**<br>**23**<br>**20**<br>**615**<br>**398**|
||**59**|**37**|**(47)**|**-**||
||22<br>14<br>27<br>94<br>-<br>51<br>(612)<br>53<br>-<br>19<br>483|-<br>11<br>-<br>50<br>200<br>22<br>426<br>21<br>23<br>1<br>176|-<br>-<br>(1)<br>(74)<br>(107)<br>(31)<br>(429)<br>(8)<br>-<br>-<br>(78)|1<br>1<br>3<br>4<br>-<br>2<br>-<br>-<br>-<br>-<br>34||
||**151**|**930**|**(728)**|**45**||



The Trustee set an opening or closing balance of £20,000 or above as the threshold for reporting these funds. 


Page 26 



## **Harrogate Hospital and Community Charity, supported by Friends of Harrogate Hospital - Notes to the Accounts (continued)** 

## **14. Description of Funds** 

## **Name of Fund** 

## **Description, nature and purposes of the fund** 

|The Elsie Sykes Endowment|This endowment was a gift from Elsie Sykes in 1978. The Trustee may spend|
|---|---|
|Trust|the income receivable from the capital in order to fund medical equipment or|
||medical research (excluding transplant or vivisection work).|
|Scanner Appeal|This fund is for the specific purchase of a Scanner by the Harrogate and District|
||NHS Foundation Trust.|
|Rheumatology RA-Team|This fund has the designated objective to be used by the Rheumatology RA|
||Team for any charitable purpose for the relief of sickness of patients who are or|
||have been treated at any health care facility provided by the Harrogate and|
||District NHS Foundation Trust.|
|Breast Care Services|This fund has the designated objective to be used by the Breast Care Services|
||for any charitable purpose for the relief of sickness of patients who are or have|
||been treated at any health care facility provided by the Harrogate and District|
||NHS Foundation Trust.|
|Breast Unit|This fund has the designated objective to be used by the Breast Care Services|
||for any charitable purpose for the relief of sickness of patients who are or have|
||been treated at any health care facility provided by the Harrogate and District|
||NHS Foundation Trust.|
|Ferndale Ward Midwifery|This fund has the designated objective to be used by the Ferndale Ward|
||Midwifery for any charitable purpose for the relief of sickness of patients who|
||are or have been treated at any health care facility provided by the Harrogate|
||and District NHS Foundation Trust.|
|Adult Community Services|This fund has the designated objective to be used by the Adult Community|
||Services Teams for any charitable purpose relating to the NHS.|
|Covid 19 Urgent Appeal|This fund has general objects for any charitable purpose relating to the NHS.|
|Sir Robert Ogden Macmillan|This fund has the designated objective to be used by the Sir Robert Ogden|
|Centre|Macmillan Centre for any charitable purpose for the relief of sickness of patients|
||who are or have been treated at any health care facility provided by the|
||Harrogate and District NHS Foundation Trust.|
|General Fund|This fund has general objects for any charitable purpose relating to the NHS.|
|Friends General Fund|This fund has general objects for any charitable purpose relating to the NHS.|
|Crem Fees|This fund has general objects for any charitable purpose relating to the NHS.|
|Staff Car Parking|This fund has general objects for any charitable purpose relating to the NHS.|
|NHS S3 Grant|This fund has general objects for any charitable purpose relating to the NHS.|
|Capital|This fund has general objects for any charitable purpose relating to the NHS.|
|Linden Trust|This is an award received by the charity in May 2018, to be used towards|
||something strategic and has yet to be allocated to a project.|



The Trustee set an opening or closing balance of £20,000 or above as the threshold for reporting these funds. 

## **15. Parent organisation** 

These financial statements are consolidated within the Harrogate and District NHS Foundation Trust Consolidated Financial Statements. Harrogate and District NHS Foundation Trust is a entity operating in the National Health Service in England. The ultimate parent holding is considered as the Department of Health and Social Care. 


Page 27