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2022-03-31-accounts

Dartford and Gravesham NHS Trust Charitable Fund

Annual Report and Accounts

Contents

Trustee’s Report

Trustee’s Report
Introduction 1
Section 1 - Accountability Report
Reference and Administrative Details 1
Trustees of the Charitable Fund 2
Appointment and Induction of Trustees 3
Strategic Objectives and Activities 3
Governance and Management 3
Public Benefit 5
Risk Management and Internal Control 5
Investment Policy and Performance 5
Reserves policy 5
Significant Developments 5
Future Plans 7
Section 2 – Performance Report
Financial Performance 7
Section 3 – Annual Accounts
Statement of Trustee’s Responsibilities 9
Independent Auditors Report’s to the Trustees of Dartford & Gravesham NHS
Trust Charitable Fund 10
Financial Statements 14
Notes to the Accounts 18

Dartford and Gravesham NHS Trust Charitable Fund Annual Report 2021-22

1. Introduction

The Trust presents their annual report and the accounts for the year ended 31 March 2022, which have been prepared in accordance with the Charities Act 2011, and the Statement of Recommended Practices, Accounting and Reporting by Charities (FRS 102) (SORP 2019).

Under the terms of the National Health Service Act 1977 and the National Health Service and Community Care Act 1990, a health service Trust is able to administer a Charitable Fund. This Fund is required to be registered and administered under the Charities Act 2011, and is now under single accountability requirements. The revised Accounting and Reporting by Charities Statement of Recommended Practice issued in October 2019 requires the NHS Trust to produce an annual report and accounts.

Dartford and Gravesham NHS Trust was legally established on 1 November 1993. A Charitable Fund was held and Charitable Trust records were maintained from 1 April 1994. Due to charitable legislation requirements, the Dartford and Gravesham NHS Trust Charitable Fund was formed on 20 October 1995 and registered with the Charity Commission by Declaration of Trust Deed.

In addition, the Trust also provides services in Gravesham Community Hospital in Gravesend, Queen Mary’s Hospital, Sidcup and Erith & District Hospital as well as a number of community locations across our population.

The Trust offers a comprehensive range of acute services to around 400,000 people in North Kent and South East London. Darent Valley Hospital (DVH) opened in September 2000 and has a bed-base of c550.

In October 2013 the Trust took on a number of services at Queen Mary’s Hospital, Sidcup and Erith & District Hospital as part of the dissolution of the South London Healthcare Trust. As part of the transfer Dartford and Gravesham NHS Trust became responsible with effect from 7 July 2014 for the related Queen Mary’s and Erith charitable funds and the transition of those funds has been overseen by the Charitable Funds Committee. The services provided by the Trust at Queen Mary’s Hospital (QMH) include elective day and inpatient surgery and outpatient services in general surgery, urology, orthopaedics, gynaecology, medicine and paediatrics, in addition to diagnostics and therapies. Oxleas NHS Foundation Trust is responsible for the buildings at Queen Mary’s and Erith and District hospitals and the Trust works with it and other provider organisations operating from these sites.

1.1 Reference and Administrative Details

Registered Name The Dartford and Gravesham NHS Trust Charitable Fund
Working Name Valley Hospital Charity
Registered Address Darent Valley Hospital,
Darenth Wood Road,
Dartford,
Kent DA2 8DA
Contact Details Email:dgt-tr.fundraising@nhs.net
Telephone: 01322 428256
Registered Charity Number 1050861
Principle Professional Advisors The Trustee, on behalf of the sole Corporate Trustee,
employed the following professional advisers during the
year:
Bankers: Co-operative Bank plc
London and South East Business Centre

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PO Box 2790 80 Cornhill London EC3V 3RD NatWest Bank plc 3[rd] Floor, 280 Bishopsgate London EC2M 4RB Auditors: KPMG LLP 15 Canada Square Canary Wharf London E14 5GL

1.2 Trustees of the Charitable Fund

Dartford and Gravesham NHS Trust is the sole Corporate Trustee. However, its Board of Directors acts as the agent of the Trust. Board membership as at year-end 2021-22 is shown below, with inyear changes detailed below.

----- Start of picture text -----
Name Role
Louise Ashley (v) Chief Executive
Steve Fenlon (v) Medical Director
Siobhan Callanan (v) Chief Nurse
Ian O’Connor (v) Chief Finance Officer
Alexandra Bode-Tunji Chief People Officer
Bas Sadiq Director of Improvement
Jonathan Wade Chief Operating Officer
Peter Coles (v) Trust Chair
Lynn Gladwell (v) Non-Executive Director and Chair of the Charitable Funds Committee
Gill Jenner (v) Non-Executive Director and Chair of the Workforce Committee
David Ahmad (v) Non-Executive Director and Chair of the Audit Committee
’
Suzanne O Brien (v) Non-Executive Director and Chair of the Finance Committee
Steve Wilmshurst (v) Non-Executive Director and Chair of the Quality and Safety
Committee and Remuneration Committee
----- End of picture text -----

(v) – donates a voting member of the Board

Name Change to the Board
Julie Frake-Harris (v) Chief Operating Officer/ Deputy Chief Executive – seconded to
another Trust

All Directors and Non-Executive Directors signed a self-Declaration of Interest. The NHS Code of Accountability requires that all Board members declare any personal or business interest which may influence, or may be perceived to influence, their judgement. The declarations made also encompass any such interests held by any person connected to him/her, such as spouses/partners. These have been made available to the auditors.

In 2010, the Board of Directors of Dartford and Gravesham NHS Trust established and authorised a committee, the Charitable Funds Committee, to oversee the management of the Charitable Fund on its behalf. The Charitable Funds Committee met three times during 2021-22 (22 June 2021, 26 October 2021 and 22 February 2022). The Chairman of the Charitable Funds Committee reports the minutes of each Charitable Funds Committee meeting to the Trust Board, highlighting any matters that require Board attention or action.

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The Charitable Funds Committee members as at year-end 2021-22 were:

----- Start of picture text -----
Lynn Gladwell Non-Executive Director (Chair)
Ian O’Connor Chief Finance Officer
Jonathan Wade Chief Operating Officer
Sally George Head of Fundraising and Voluntary Services (April to
September 21)
Moira Mitchell Head of Fundraising and Voluntary Services (December
to March 22)
Kathy Peache Finance Manager (April to July 21)
Susan Oake Finance Manager (August to March 22)
Jane Burr Trust Secretary
Steve Fenlon Medical Director
Djafer Erdogan Assistant Director of Finance
----- End of picture text -----

In addition, the Charity Management Board, a sub-committee of the Charitable Funds Committee, met every two months during the year. The minutes of the Charity Management Board are received by the Charitable Funds Committee (and vice versa).

1.3 Appointment and induction of Trustees

NHS England (NHSE) appoints Non-Executive Directors of the Trust Board. Executive Directors of the Board are appointed via the Trust’s recruitment procedures. Members of the Trust Board and the Charitable Funds Committee are not individual trustees under Charity Law but act as agents on behalf of the Corporate Trustee. As part of their induction programme, new Executive and Non-Executive Directors of Dartford and Gravesham NHS Trust are made aware of their responsibilities as Board members of the corporate trustee of Dartford and Gravesham NHS Trust Charitable Fund.

The accounting records and the day-to-day administration of the funds are held by the Finance Directorate located at Darent Valley Hospital, Darenth Wood Road, Dartford DA2 8DA.

1.4 Strategic objectives and activities

The objectives of this fund empower Dartford and Gravesham NHS Trust, as the Sole Corporate Trustee, to hold the Charitable 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.

There have been no changes of policy during 2021-22, which affect these objectives, nor are there any plans to change these objectives. The Grants Policy was reviewed in November 2020 and reviewed again in June 2022.

The Charity is funded by donations and/or legacies received from patients, their relatives, and the general public, staff and other organisations.

Whilst respecting the wishes of the donors, the Corporate Trustee has ultimate discretion to apply the Charitable Fund, as the Fund is entirely unrestricted.

1.5 Governance and management

The Charitable Fund’s unrestricted fund status was established using the m odel declaration of trust and all funds held on trust as at the date of registration were either part of this unrestricted fund or registered as separate restricted funds under the main Charity. The funds registered

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separately have now been spent or dissolved with Charity Commission approval and all funds are unrestricted. Subsequent donations and gifts received by the Charitable Fund that are attributable to certain funds are added to those fund balances within the existing Charitable Fund. The Corporate Trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objectives of each fund and the Trustee, wherever possible, respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff. If funds were received which had specific restrictions imposed by the donor, then a restricted fund would be registered.

All monies received are receipted using the Charity Commission model receipt therefore enabling all funds to be unrestricted. This includes a statement that the Trustees have ultimate discretion to apply the charitable funds as all funds are unrestricted in nature.

The Board of Dartford and Gravesham NHS Trust, on behalf of the Corporate Trustee, has delegated the oversight of the management of the charitable funds to the Charitable Funds Committee, which is chaired by a Non-Executive Director. The Chief Finance Officer is responsible for the day-to-day management and control of the administration of the charitable funds and reports to the Charitable Funds Committee.

The Chief Finance Officer has particular responsibility to:

Fundraising for the charity is supported by the Head of Fundraising and Voluntary Services, a proportion of their costs are charged to the Charity.

The following funds were designated in the year:

----- Start of picture text -----
Overseen by the Charitable Funds Committee
‘Directorate-based’ fund ‘Separate’ funds:
  ALSO course fund
----- End of picture text -----

Overseen by the Charitable Funds Committee Overseen by the Charitable Funds Committee
‘Directorate-based’ fund
‘Separate’ funds:

Accident and Emergency Unit
ALSO course fund


Cancer

Children’s Fund (incorporating
Paediatrics and NICU)

Diagnostics

Gynaecology

Maternity

Medicine

Outpatients

Surgery
Anaesthesia Study Fund

Breast Care Library Trust Fund

Cardiology Training Fund

Diabetes Centre Education Fund

Haematology study Fund

Intensive Therapy Unit Education and
Training Fund

Microbiology Education Fund

Neurology Trust Fund

Pharmacy Fund

Physiotherapy Department Training
Fund

Resuscitation Fund

Surgical Speciality Education Fund

Training Income for Dieticians

Urology Education Fund

Valley Fund

Staff Well-Being Fund

‘Special Funds’ (overseen by the Charity Management Board) :

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In 2021-22 the Charitable Funds Committee continued to review the agreed Investment and Disbursement Strategy, and associated monitoring framework, for the Charitable Fund. The Strategy was reviewed in June 2021. The Charitable Funds Committee at each meeting reviews the overall position of all funds and undertakes more detailed scrutiny of selected funds, inviting the Fund Manager to attend and present an account of the fund activities, expenditure and future plans.

1.6 Public benefit

The Board of Dartford and Gravesham NHS Trust, acting as agents for the corporate Trustee, confirms compliance with the duty in section 4 of the Charities Act 2006 (i.e. to have due regard to public benefit guidance published by the Commission). The Board confirms that the Dartford and Gravesham NHS Trust Charitable Fund has expressed aims which are for the public benefit, and that the charity is administered for the public benefit. This can be demonstrated from the items and equipment purchased from the expenditure of the Fund during 2021-22, which are described in the “Significant developments regarding the ‘Special Funds’” section below, and which are freely available to the public at large (dependent on clinical need).

1.7 Risk management and internal control

Aligned with the Trust’s own risk management procedures, all areas of spend and commitments are reviewed regularly. There are procedures in place to review the investment policy and to ensure that both spending and firm financial commitments remain in line with income.

Guidance is provided to Fund Managers to support reporting on their funds to the Charitable Funds Committee (which includes a declaration of compliance with the guidance).

1.8 Investment policy and performance

During 2021-22 funds were held with the Co-operative Bank Plc and NatWest Bank Plc. The performance of the funds held with these banks was above expectations due to a number of donations. For investment purposes the balances of the charity are pooled in order to gain maximum benefit from the investment. The Charity Commission has been notified of this scheme.

1.9 Reserves policy

The Charity does not currently enter into future commitments and so has not created any formal reserves; however, it does have enough within its funds to continue to pay a proportion of the costs of the Head of Fundraising and Voluntary Services. There is enough money held on account within the funds to ensure that other costs, such as audit fees, are covered. Other spending activities are only authorised when full funding is available.

‘Special Funds’ – significant developments and future plans

1.10 Significant developments

Cancer Fighting Fund

Received £58,138. We delivered a virtual Stride4Life Walk which raised £1,425. Other donations to the

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Fund included £13,355 from Rochester and Cobham Golf Club who had selected us as their charity of the year, £11,000 from John Ball towards a double scalp cooling machine; £2,000 from Bexley & Sidcup Lions Club towards cancer treatment and research and £1,175 from Selwood Ltd following a sponsored company bike ride.

Approved purchases included: £318 spent on tray tables for patients and £141 on books about bereavement.

Little Buds Fund

Received £45,751. The Fund received several donations such as £9,133 raised by Hannah and David Martin who held a charity ball to raise funds for Special Care Baby Unit (SCBU) after their children Beau-Daisy and Grayson-Bleu were born prematurely and were treated on the unit. The Clarkson Foundation gave a £6,264, legacy donation, £4,771 was received from King Prior MacDonald Bridge Solicitors and £1,147 from Kiara Jugoo (age 8) who didn’t want presents for her birthday so instead decided to run 100 laps of Central Park, Dartford to raise money for Little Buds. We were also given £650 from Gillian Bayliss after she hosted a fundraising tea and £500 from the Widows Sons of Brothers Motorbike Group.

Approved purchases included: £13,055 on purchasing Jaundice Meters, £7,517 on a Neopuff Infant Resuscitator, £3,247 on SureTemp Thermometers; £2,984 to produce 3,000 new baby advice booklets.

The Lollipop Fund

Received £5,233. Donations included £583 from Patrick Malluzzo who took part in the London to Brighton Ultra Challenge. We also received £450 from a raffle hosted by Dartford Conservative Club, £194 from Ifield School whose sixth form students held a NHS Big Tea Party and £150 from Dimples Day Nursery.

Approved purchases included: £12,084 on Ventilators; £8,731 on a Day Bed, £3,008 to purchase a NoBreath monitor and mouthpieces; £3,000 for a Paediatric Monitor, £800 on 4 Fire HD Kids Tablets and £770 on T-Shirts for the Sickle Cell Group.

Friends Fund

Received £69,786. A legacy donation of £16,008 was received from Martin Tolhurst Solicitors. Staff at Tesco Express in Perry Street, Gravesend held a variety of fundraising events throughout the year raising £2,180 in the process. A further £1,287 came from Mr Cameron Hobbs who did a tandem skydive at Headcorn Aerodrome, £1,000 courtesy of Legal & General Group PLC and £750 from the Rotary Club of the North Downs.

Approved purchases included: £16,000 to buy an Ultrasound System; £2,170 for an Airway Management Trainer Manikin; £1,900 to purchase a Hydro Aquabike; £1,163 for a Super Dopplex II and Probes; £488 to buy a wedding box containing key items for patients wishing to get married whilst at hospital.

The Heartbeat Fund

Received £240,246. We received an extremely large legacy donation of £238,457 from the estate of Mr Stanley W Newton. A further £812 was donated by Emma Champion alongside a number of other smaller donations.

Approved purchases included: £1,059.47 to buy an examination couch.

The Silver Birch Fund

No donations received.

Approved purchases included: £82 to buy decorations for a summer party on Spruce Ward.

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Hospital Events

Virtual Stride4Life £1,425, Christmas Appeal and Draw £9,067, NHS Big Tea £2,437.

Fundraising Expenditure : Included: Association of NHS Charities membership £1,750; web support and online marketing £5,877; design/print of marketing materials £2,471; Public Liability Insurance £170; Run for Charity annual subscription £1,500; Harlequin database annual maintenance £2,372; collection tins and seals £1,805.

Gift Aid

An amount of £7,171. was claimed through the Gift Aid Scheme.

2. Future plans

Due to the ongoing Covid-19 pandemic we were unable to relaunch our physical Stride4Life walk through Darenth Country Park in 2021 but went ahead with the virtual alternative. With the lifting of the Covid-19 restrictions, we reinstated the physical event in July 2022 and aim to increase participant numbers year on year. In order to increase income from community events, plans are afoot to host a charity Golf Day at Redlibbets Golf Club in autumn 2022. We are looking into the possibility of holding a Summer or Christmas Ball in 2023. We shall once again be promoting the NHS Big Tea event to individuals and organisations, including schools. Third party challenge events continue to be popular and therefore we have added wing walks at Headcorn Aerodrome and running places for the 2023 London Landmarks Half Marathon to the calendar.

As many people do not carry cash these days, we have invested in a Liberty Pay contactless device and shall be using this to take donations at events we host and when selling charity merchandise. In addition, we are investing in charity branded greeting cards to sell at our hospitals, in the community and online.

In order to increase brand awareness of our charity, interact with our supporters more and highlight fundraising initiatives that people can get involved in, we have set up new Instagram and LinkedIn social media pages. We have also relaunched our Lottery and produced new marketing materials with a view to recruiting more members and set up an online Give as you Live (GAYL) account so the charity receives donations every time a supporter shops through the GAYL website or App.

We continue to promote the grant application process to staff so they can seek funding towards specific projects or equipment that cannot be purchased through revenue budgets. A number of grant requests from staff were presented over the course of the year to the Charity Management Board and Charitable Funds Committee. Items approved included: Virtual Reality Safeguarding Equipment; Oral Care Simulator; clothing for vulnerable patients awaiting discharge; creation of Paediatric Asthma website and books for bereaved children.

The Staff Wellbeing Fund continues to be managed by Leslieann Osborn (Director of Wellbeing and Community Engagement) who has delivered a range of initiatives such as improved wellbeing spaces across Trust sites and programmes to boost the physical and mental wellbeing of staff.

Discussions are continuing into the possibility of establishing a Fundraising and Voluntary Services Hub at the front entrance of Darent Valley Hospital. In addition, we are keen to implement a staff payroll giving scheme across the Trust in order to raise regular funds for the charity.

3. Financial Performance The accounts comply with the Statement of Recommended Practice on accounting and reporting issued by the Charity Commission in January 2015.

Income

During the year, income totalling £479,000 was received (£795,000 in 2020-21). £466,000 was received in donations and legacies, compared with £788,000 in 2020-21.

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Expenditure

Total expenditure was £411,000 in 2021-22 as compared to £358,000 in 2020/21.

Financial position at year end

The total Fund Balances at the end of the year were £1,036,000 (£968,000 in 2020-21). As all the investments were realised during 2006/07 the cash is being held with the Co-operative Bank plc and Nat West.

4. Thank you

On behalf of the patients and staff who have benefited from improved services due to donations and legacies, the Corporate Trustee would like to thank all patients and relatives and staff who have made charitable donations, and all our fundraisers who have made such valuable contributions to the Charity in the last year.

Signed on behalf of the Corporate Trustee.

Peter Coles, Chairman Dartford & Gravesham NHS Trust

Jonathan Wade, CEO Dartford & Gravesham NHS Trust

The Annual Report was approved, with the Financial Statements, by the Trust Board on the 1[st] December 2022

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

Statement of Trustee's Responsibilities in respect of the Trustee's annual report and the financial statements

Under charity law, the trustees are responsible for preparing a Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. The trustees are required 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 financial statements are required by law to give a true an fair view of the state of affairs of the charity and of the incoming resources and application of resources for that period.

In preparing these financial statements, generally accepted accounting practice entails that the trustee:

departures disclosed and explained in the financial statements;

The trustees are required to act in accordance with the trust deed of the charity, within the framework of trust law. They are responsible for keeping accounting records which are sufficient to show and explain the charity's transactions and disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustees to ensure that, where any statements of accounts are prepared by them under sections 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 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 trustees 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 Trustees

Chairman………………………………………………………………………Date………….……01 December 2022

Trustee…………………………………………………………………………Date………….……01 December 2022

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Independent auditor’s report to the Trustee of Dartford and Gravesham NHS Trust Charitable Fund

Opinion

We have audited the financial statements of Dartford and Gravesham NHS Trust Charitable Fund (“the charity”) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and related notes, including the accounting policies in note 1.

In our opinion the financial statements:

Basis for opinion

We have been appointed as auditor under section 149 of the Charities Act 2011 (or its predecessors) and report in accordance with regulations made under section 154 of that Act.

We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities are described below. We have fulfilled our ethical responsibilities under, and are independent of the charity in accordance with, UK ethical requirements including the FRC Ethical Standard. We believe that the audit evidence we have obtained is a sufficient and appropriate basis for our opinion.

Going concern

The trustee has prepared the financial statements on the going concern basis as they do not intend to liquidate the charity or to cease its operations, and as they have concluded that the charity’s financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements (“the going concern period”).

In our evaluation of the trustee’s conclusions, we considered the inherent risks to the charity’s business model and analysed how those risks might affect the charity’s financial resources or ability to continue operations over the going concern period.

Our conclusions based on this work:

However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the above conclusions are not a guarantee that the charity will continue in operation.

Fraud and breaches of laws and regulations – ability to detect

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Identifying and responding to risks of material misstatement due to fraud

To identify risks of material misstatement due to fraud (“fraud risks”) we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included:

We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.

As required by auditing standards, we perform procedures to address the risk of management override of controls, in particular the risk that management may be in a position to make inappropriate accounting entries. Professional standards require us to make a rebuttable presumption that the fraud risk from revenue recognition is a significant risk and we did not rebut this risk.

We did not identify any additional fraud risks.

We performed procedures including identifying journal entries to test based on risk criteria and comparing the identified entries to supporting documentation. These included those posted to unusual accounts, journals with specific description, journals by unauthorised users, unusual cash account combinations, journals posted with no description, last 5 journals and material post year end journals.

Identifying and responding to risks of material misstatement related to compliance with laws and regulations

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the trustee and other management (as required by auditing standards), and discussed with the trustee and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

The potential effect of these laws and regulations on the financial statements varies considerably.

The Charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related charities legislation), and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Whilst the Charity is subject to many other laws and regulations, we did not identify any others where the consequences of non-compliance alone could have a material effect on amounts or disclosures in the financial statements.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the trustee and other management and inspection of regulatory and legal correspondence, if any. Therefore if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

Context of the ability of the audit to detect fraud or breaches of law or regulation

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Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

Other information

The trustee is responsible for the other information, which comprises the Trustee’s Annual Report. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except as explicitly stated below, any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether, based on our financial statements audit work, the information therein is materially misstated or inconsistent with the financial statements or our audit knowledge. We are required to report to you if:

We have nothing to report in these respects.

Matters on which we are required to report by exception

Under the Charities Act 2011 we are required to report to you if, in our opinion:

We have nothing to report in these respects.

Trustee’s responsibilities

As explained more fully in their statement set out on page 9, the trustee is responsible for: the preparation of financial statements which give a true and fair view; such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; 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 they either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities

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 our opinion in an auditor’s report. Reasonable assurance is a high level of assurance, but does not 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

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considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

A fuller description of our responsibilities is provided on the FRC’s website at www.frc.org.uk/auditorsresponsibilities.

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to the charity’s trustee as a body, in accordance with section 149 of the Charities Act 2011 (or its predecessors) and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s 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 its trustee, as a body, for our audit work, for this report, or for the opinions we have formed.

Dean Gibbs

for and on behalf of KPMG LLP, Statutory Auditor

Chartered Accountants

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

15 Canada Square, Canary Wharf, London, E14 5GL

13 December 2022

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

The accounts of the Dartford and Gravesham NHS Trust Charitable Fund.

FOREWORD

These Charitable Fund accounts have been prepared by the Trustees under the Charities Act 2011.

The NHS Trust is the corporate trustee of the Charitable Fund under paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990.

The Dartford and Gravesham NHS Trust Charitable Funds is registered with the Charity Commission and includes funds in respect of Dartford and Gravesham NHS Trust's Hospital.

MAIN PURPOSE OF THE FUNDS HELD ON TRUST

The main purpose of the Charitable Fund held on trust is to apply income for any charitable purpose relating to the National Health Service wholly or mainly for the services provided by the Dartford and Gravesham NHS Trust.

Chairman………………………………………………………………………Date………….……01 December 2022

Trustee…………………………………………………………………………Date………….……01 December 2022

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

Statement of Financial Activities for the year ended 31 March 2022

Note
Income and endowments from:
Donations and legacies
3
Other trading activities
4
Total incoming resources
Expenditure on:
Raising funds
Charitable activities:
Purchase of New Equipment
5
Staff Education and Welfare
5
Patient Education and Welfare
5
Total resources expended
Net movement in funds
Reconciliation of Funds
Total funds brought forward
Total Funds carried forward		 Unrestricted
Restricted
Funds
Funds
466
0
13
0
479
0
51
0
232
0
113
0
15
0
411
0
68
0
968
0
1,036
0		 2021-22
Total
Funds
£000
466
13
479
51
232
113
15
411
68
968
1,036		 2020-21
Total
Funds
£000
788
7
795
64
29
246
19
358
437
531
968

The notes at pages 18 to 22 form part of these accounts.

There have been no transfers and no gains/losses on investment assets.

All incoming resources and resources expended are derived from continuing operations and are unrestricted.

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

Balance Sheet as at 31 March 2022

Notes
Current Assets
Receivables
9
Prepayments
9
Cash and cash equivalents
9
Total Current Assets
Current Liabilities
payables: Amounts falling
due within one year
10
due after one year
10
Net Current Assets
Total Assets less Current Liabilities
Funds of the Charity
Income Funds:
Unrestricted
11
Total Funds		 Unrestricted
£000
6
18
1,042
1,066
28
2
1,036
1,036
1,036
1,036		 Total at 31
March 2022
£000
6
18
1,042
1,066
28
2
1,036
1,036
1,036
1,036		 Total at 31
March 2021
£000
22
20
1,001
1,043
75
0
968
968
968
968

The notes at pages 18 to 22 form part of this account.

The financial statements on pages 14 to 22 were approved by the Trustee on 25th October 2022 and signed by:

Chairman………………………………………………………………………Date………….……01 December 2022

Trustee…………………………………………………………………………Date………….……01 December 2022

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

Statement of Cashflow for the year ended 31 March 2022

Cash Flows from Operating Activities
Net movement in funds
(Increase)/Decrease in Trade and Other Receivables
(Decrease)/Increase in Trade and Other Payables
Net cash (generated from) by Operating Activities
Change in cash and cash equivalentsin the reporting period
NET (DECREASE) IN CASH AND CASH EQUIVALENTS
Cash and Cash Equivalents at Beginning of the Period
Cash and Cash Equivalents at year end		 2021-22
Total
Funds
£000
68
18
(45)
41
41
41
1,001
1,042		 2020-21
Total
Funds
£000
437
(23)
55
469
469
469
532
1,001

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

Notes to the Accounts

Note 1 Principal Accounting Policies

(a) Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 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 2015.

The Trust constitutes a public benefit entity as defined in FRS 102.

The trustees consider there are no material uncertainties about the Trust's ability to continue as a going concern.

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 5.

The Trustees 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 Trustees have also considered the implication 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 sufficien cash reserves to pay all committed costs.

Consequently, the Trustees are confident that the charity will have sufficient funds to continue to meet its liabilities as they fal due for at least 12 months from the date of approval of the financial statements.

(b) Structure of funds

Unrestricted 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 Trustees, at their discretion, have 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.

(c) Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Gifts in kind are valued at estimated fair market value at the time of receipt.

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/ executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognisable stock exchange, recognition is subject to the value of the gift being reliably measureable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

(d) Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity accounts are prepared in accordance with the accruals concept. All expenses including support cost and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 7.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees.

Governance costs and support costs relating to charitable activities have been apportioned based on percentage of total expenditure for each category for the year.

(g) Expenditure on raising funds

The costs of generating funds consist of investment management costs and certain legal fees.

(h) Expenditure on 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 and support costs as shown in note 8.

(i) Donated services and gifts in kind

The value of donated services and gifts in kind provided to the charity is recognised in the statement of financial activities at their value to the charity as determined by the trustee, in the period in which they are receivable, and where the benefit is both quantifiable and material.

2 Related party transactions

The charity has made revenue and capital payments to the Dartford and Gravesham NHS Trust, which is the Corporate Trustee of the charity, The Directors of the NHS Trust are responsible for managing the Charitable Funds and the names of the directors are listed on page 2 of the Annual Report

Neither the Corporate Trustee nor any member of the NHS Trust Board has received honoraria, emoluments or expenses in the year and the Corporate Trustee has not purchased trustee indemnity insurance.

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

3
Donations and legacies
Donations
Legacies
4
Other trading activities
Stride4Life
Training Course income
Xmas Draw
5
Analysis of charitable expenditure
The charity undertook direct charitable activities and made available
Trust in support of a range of charitable activities.
Grant
funded
activity
£000
Purchase of new equipment
212
Staff Education and Welfare
103
Patient Education and Welfare
14
Total
329		 2022
2021
Total
Total
£000
£000
207
730
259
58
466
788
2022
2021
Total
Total
£000
£000
6
3
3
0
4
4
13
7
grant support to Dartford and Gr
Support
Total
costs
£000
£000
20
232
10
113
1
15
31
360

The charity undertook direct charitable activities and made available grant support to Dartford and Gravesham NHS Trust in support of a range of charitable activities.

This has been apportioned by calculating the percentages of total spend over the various expenditure headings.

6 Analysis of grants

All grants are made to the Dartford and Gravesham NHS Trust and the Corporate Trustee operates a scheme of delegation, through which all funded activity is managed by fund managers responsible for the day to day disbursements of their funds, in accordance with the directions set out by the trustees in charity standing orders and financial instructions. The charity does not make grants to individuals. The total cost of making grants is disclosed in the activity analysis on the face of the Statement of Financial Activities. The grants received by the beneficiaries for each category of charitable activity are disclosed in note 5.

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

7 Transfers between funds

There have been no transfers between funds .

8 Audit costs

The auditors remuneration of £5k (2021: £5k) related solely to the audit with no other additional work being undertaken.

9
Analysis of current assets
Receivables
Prepayments
Cash and cash equivalents
Total		 2022
Total
£000
6
18
1,042
1,066		 2021
Total
£000
22
20
1,001
1,043

Receivables represents sums owed at the year end to the charity by a related party, Dartford & Gravesham NHS Trust for income received by the NHS Trust on behalf of the Charity.

10 Liabilities

Accruals
Payablesand Deferred Income
Total
10.2
Analysis of non-current liabilities
Accruals
Total		 2022
Total
£000
8
20
28
2022
Total
£000
2
2		 2021
Total
£000
5
70
75
2021
Total
£000
0
0

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DARTFORD AND GRAVESHAM NHS TRUST CHARITABLE FUND 2021/2022

11 Analysis of charitable funds

The Trust has analysed material designated fund balances as set out below:

Fund Name
Cancer Fighting Fund
Cardiology Training Fund
Diagnostics Fund
Friends Fund
Heart Beat Fund
Little buds
Lollipop Fund
Staff wellbeing Fund
Urology Research Fund
Other Funds
Total designated Funds
TOTAL FUNDS		 Fund Balance
brought forward
£
143,871
19,447
13,199
241,539
31,543
87,862
52,453
262,244
20,451
95,620
968,229
968,229		 Incoming
Resources
£
58,138
221
0
69,786
240,246
45,751
5,233
30,619
8,350
20,955
479,299
479,299		 Outgoing
Resources
£
9,205
1,340
1,116
95,848
7,057
45,961
44,073
143,645
3,806
58,761
410,812
410,812		 Fund Balances
carried forward
£
192,804
18,328
12,083
215,477
264,732
87,652
13,613
149,218
24,995
57,814
1,036,716
1,036,716

Other funds are all less than £10k.

Accident & Emergency Unit - to benefit staff and patient in Accident and Emergency Adult Medicine Fund - to benefit both staff and patients through staff education, resources and equipment

Breast Care Library Trust Fund - to benefit staff Breast Care

Cancer Fighting Fund - to benefit the diagnosis and treatment of cancer at Darent Valley Hospital Cardiology Training Fund - to benefit both staff and patients through staff education, training and research

Diabetes Centre Education Fund - to benefit staff and patients through purchase of Literature and equipment and staff Training

Diagnostic Fund - to benefit staff in Pathology

Friends Fund - money held for wards, stroke or any other small appeals.

Gynaecology Fund - to benefit staff and paients within Obstetrics & Gynaecolgoy

Haematology Study Fund - to beneif both staff and patients through staff development, resources and equipment

Heart Beat Fund - to benefit the Heart Centre.

Intensive Therapy Unit Education & Training Fund - to benefit staff through training and education and to benefit both staff and patients in ITU through the purchase of equpment

Little Buds Fund - for the special care of babies from conception to birth.

Lollipop Fund - to benefit the treatment and care of babies and young children. Lottery Fund - to benefit all staff and patients of DVH

Maternity Fund - to benefit all staff and patients from pregnancy to birth

Neonatal Fund - to benefit both staff and patients through staff development, resources and equipment

Neurology Trust Fund - to benefit staff through education and support in Neurology Outpatients - to benefit outpatients deparment

Pharmacy Fund - to enable staff members to attend seminars and courses and to provide equipment for the pharmacy department.

Resuscitation Fund - to support staff training and the purchase of training equipment Silver Birch Fund - to benefit all elderly patients who attend DVH and all staff working in that area. Sponsor a Brick Fund - to benefit staff and patients throught the purchase of bricks Staff wellbeing Fund - to benefit staff wellbeing

Surgery Fund - to benefit staff through training and purhcase of equipment Training & Income for Dieticians Fund - to benefit staff through training and courses Urology Education Fund - to benefit staff through training and purchase of equipment Urology Research Fund - to benefit staff and patients through research and development Valley Hospital Fund - to benefit all areas where there is no specific fund

Page 22