OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

TRUSTEE ANNUAL REPORT AND FINANCIAL STATEMENTS

2022-2023

Norfolk Community Health and Care NHS Trust Charitable Fund

Registered Charity No: 1051173

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 1

Contents:

Contents:
1. Trustee Report
1.1 Welcome from Chair 3
1.2 Who we are 4
1.3 What we aim to do: our mission and objectives 5
1.4 What we have achieved 6-8
1.5 How we funded our work 9-10
1.6 Money spent: what we spent the money on 11-12
1.7 Our fundraising practices 13
1.8 Our fundraising performance 13
1.9 What we plan to do with your donations: our future plans 14
1.10 How we manage the money 15
1.11 Our reserves policy 15-16
1.12 About our investments 16
2. Reference and administrative details
2.1 How we organise our affairs and contact details 17
2.2 Trustee Arrangements 18
2.3 Our staff and advisors 19
2.4 Key management and personnel remuneration 19
3. Risk analysis and community networks
3.1 Risk Analysis 20
3.2 Wider networks 21
3.3 Our relationship with the wider community 21
3.4 Volunteers 22
4. Statement of Trustee’s responsibilities 23
5. Independent Examiners Report 24
6. Statement of Financial Activities 25
7. Balance Sheet 26
8. Notes to Financial Statements 27-38

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 2

Foreword by the Chair of Charitable Fund Committee of the Norfolk Community Health & Care NHS Trust Charitable Fund.

We are a registered charity that works for the benefit of NHS patients and their families from Norfolk and Waveney and the surrounding area, whether they are Norfolk Community Health and Care (NCH&C) NHS Trust patients or not, and we work closely with our Corporate trustee NCH&C NHS Trust.

We exist to provide resources and facilities to meet the needs of our patients and their families. As Covid restrictions began to reduce, we were able to return to sites where some of the charity’s larger projects had needed to be put on hold and to re-start them. Our successful bids to NHS Charities Together and other grant awarding charities has provided a vital funding bridge to enable us to maintain our ambitious plans and priorities.

Key highlights of our year include:

Alongside these, we were able to support initiatives with the Trust’s health and wellbeing team such as the We Care events to support staff as the cost of living crisis began to play out. Building on positive staff feedback about the British Sign Language training project, we have invested in another 150 places for staff.

Your donations have made this work possible, and your future donations are the key to our continued success. I would like to thank everyone who has donated gifts or money, as well as our staff and volunteers that have shown such exceptional commitment to supporting patients over the last 2 years and continue to do so.

We will continue to focus on helping the Norfolk and Waveney community to live healthy lives. If you would like to get involved, details are available at the end of this report.

Andrew Williams September 2023.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 3

Who we are.

Norfolk Community Health & Care NHS Trust Charitable Fund (NCH&C Charitable Fund) is a registered charity (registered number 1051173). We exist to raise funds and receive donations for the benefit of the NHS. By securing donations, legacies, and sponsorship, NCH&C Charitable Fund can provide the ‘icing on the cake’ to make a real difference for patients, their families and the staff who look after them.

Norfolk Community Health & Care NHS Trust is an outstanding provider of excellent healthcare and our key partner in fulfilling our charitable aims. NCH&C provides community healthcare to over 900,000 patients.

Image: Fundraising cheque presentation from a patient to Caroline House staff.

Norfolk Community Health & Care NHS Trust provides district nursing and health visiting to the residents of Norfolk as well as the patients of our community hospitals and community settings.

We would like you to support us in our important work so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 4

What we aim to do: our objectives and activities.

Our mission.

By raising new money and careful management of our existing funds, NCH&C Charitable Fund provides a public benefit by making grants to Norfolk Community Health & Care NHS Trust and the other organisations it works with to:

Fund improvements for the care and treatment for NHS patients, above and beyond that which is provided by the NHS core funding and making a real difference to patients, families/carers and its’ staff.

Image: Mni Donkey therapeutic visit at Pine Cottage.

This is closely aligned to the Trust’s vision ‘to improve the quality of people’s lives, in their homes and community, by providing the best in integrated health and social care’.

We achieve this by supporting the work of Norfolk Community Health and Care NHS Trust and its partners through our 3 strategic aims:

Grants are made in accordance with charity law, our constitution and the wishes and directions of donors. In making grants, we endeavour to reflect the wishes of patients and staff by directing funds towards areas they tell us are most in need. During the year 2022/23, grants totalling £183,000 were made. When considering where to focus our attention our corporate trustee’s board and, particularly, the members of the charitable funds committee have regard to the Charity Commission for England and Wales’s guidance on public benefit and what this means for the charity.

Our plans are to continue to increase our level of fundraising to sustain our target of £250,000 a year which will help us work with our NHS partners to improve the health prospects for patients in our community.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 5

What we have achieved: highlights from the activities undertaken in the year.

Our key aim is to serve the NHS patients of Norfolk Community Health & Care NHS Trust for the public benefit. By funding activities, treatment and equipment we can help the NHS bodies we work with provide care to their patients which goes beyond that which they are funded by the state to provide.

By working with the NHS, we assist patients from every walk of life, irrespective of race, creed, ethnicity or personal or family financial circumstances. We put this aim into practice by helping the patients, their families and carers, and visitors to the hospital and community settings by:

We do this through a range of programmes funded by you and the grants from NHS Charities Together and other funders. Highlights from the main programmes undertaken in the year are detailed below to give you a wider understanding of the difference we can make together to lives today and in the future.

Supporting staff and patient recovery and resilience.

We were grateful to receive a further £27,500 grant from NHS Charities Together to support staff recovery and resilience post pandemic.

Following consultations with staff across multiple sites, we devised a prioritised schedule of works to improve outside space provisions by installing seating areas, planting and decoration to boost morale and improve wellbeing.

Image: Mulberry Garden for stroke patients – before and after.

These spaces enable staff to leave the workplace and take a break in a restful area away from the busyness and noise of wards to ensure they can continue providing outstanding care to patients of the trust.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 6

Funding additional equipment to support recovery.

With generous funding from The National Lottery and Geoffrey Watling Fund, we purchased an omi vista projector for our brain injury specialist unit at Caroline House.

The projector benefits patients physically and cognitively as well as improving their engagement within rehabilitation. This projection system responds to gesture and movement creating dynamic images on any surface. Rehabilitation therapists operate with patients either as individual sessions or within group work and this rehabilitation intervention assists with cognition; perception; motor; behaviour and low mood.

Image: Omi Vista Mobi projector (source Omi Vista).

It can help with patient engagement in goal setting their short-term goals such as mobility, independent living and can progress their rehabilitation to return home and begin to live independently. As the projection kit is so engaging and fun – patients do not realise that they are being treated and rehabilitated, which is why it could be so important to their progress and motivation to improve.

Staff feedback: “Patients have been able to use the Mobii projector whilst in communal spaces in a ‘ad hoc’ way with rehabilitation assistants for sensory stimulation and general enjoyment and socialisation.

The Mobii has also been used as part of sensory/cognitive and upper limb care plans and played an important role in the rehabilitation process. The Mobii offers a vast number of programmes all of which offer different cognitive input, allowing therapists to truly create specifically targeted input with patients.

There have been examples of increased engagement in therapy when using the Mobii in place of traditional forms of therapy due to the interactive and customisable nature of the projector.”

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 7

Investment in the staff who work for the Trust to enhance a knowledgeable, caring and resilient workforce delivering care to patients.

The Charity has funded over 200 members of NCH&C Trust to sign up for British Sign Language for beginners training. This fully accredited program gave staff an opportunity to learn basic communication to support the deaf and hard of hearing.

Good communication skills have a positive effect on health outcomes. Patients and those important to them want to know about and participate in their own health care and associated decision-making so all staff need to be able to communicate sensitively and compassionately.

Image: British Sign Language – Greetings (source: signature.org.uk).

This is an accredited course by the CPD Certification Service Course and is worth 1 CPD point to support staff training and development.

As well as enabling better conversations with patients, the learning has been valuable to support communication with staff that may have hearing needs, and the wider community.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 8

How we funded our work, our achievements and performance.

The following figures are taken from the full accounts approved on 30 June 2023. If more details are required, please refer to the full accounts. This part of the trustee’s annual report comments on key features of those accounts. In this section we firstly explain how we raised the money and then how we spent it.

Money received - £222k Money spent - £319k.

NCH&C Charitable Fund can only continue to support the work of Norfolk Community Health & Care NHS Trust and our other partners for as long as we receive the money needed. Most of our income comes from voluntary donations. This year we spent £97k more than we received in income, which was a planned deficit to spend historical funds. We experienced losses in the value of our investments which meant our total funds decreased by £121,000.

Money received: sources of funds.

The chart shows our main sources of income over the past four years. Our largest source of income has changed from a reliance on legacies and ad-hoc donations from patients to a more diversified income stream.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 9

Before the pandemic, we received a higher percentage of income from ad-hoc donations of patients visiting inpatient and clinic services. Reduced footfall due to lockdown, social distancing and changes in the way NCH&C delivers services has meant that we continue to experience a downturn in this income.

Our largest source of income is now from grants, mainly from NHS Charities Together. By utilising learning from this experience, we have begun to identify higher value projects that attract funding from other external grant providers.

Legacy income continues to be sporadic but has recovered after lockdown and we have increased our in memory giving through the increased use of digital platforms. By investing in new providers, we have been able to offer donors new and cashless ways of giving.

Images: outside space development for patients.

Legacy income continues to be sporadic but has recovered after lockdown and we have increased our in memory giving through the increased use of digital platforms. By investing in new providers, we have been able to offer donors new and cashless ways of giving.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 10

Money spent: what we spent the money on.

We are a grant making charity – mostly we give grants to NHS bodies, but we also give smaller grants to other service providers where that meets our charitable objectives.

Our greatest expenditure continues to be spent on patient care to improve environments and equipment provisions.

Over the past 4 years, we have increased our investment in staff training and wellbeing which was possible due to funding from NHS Charities Together grants. This will continue to grow as our new strategy incorporates staff wellbeing where there is benefit to NCH&C patients.

We have spent all the Covid-19 stage 1 recovery grant that we received from NHS Charities Together. This money was used for staff well-being initiatives to improve environments or enhance Trust initiatives.

We continue to fund initiatives to train the staff who care for patients. Ensuring staff are well trained and supported improves the quality of care they provide. Of course, the NCH&C as employer has a duty to ensure its staff are well trained and able to do their work but we can add those extra amenities and support additional training.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 11

We have also supported staff as a result of the cost-of-living crisis. This involves partly funding food provision initiatives for drinks and healthy snacks on wards and in community teams to ensure the physical wellbeing of NHS staff in their demanding roles.

Spending the money is only part of the story because we are concerned to achieve value for money. To ensure the money is well spent, applications for general fund grants include questions about the objectives, impact, and the patient benefit for the proposed project.

Image: Supporting equality, diversity and inclusivity at Norwich Pride 2022.

The charity requests a grant monitoring form for grants awarded over £5,000 to establish the extent to which the intended benefits have been realised. We ask the applicant what the outcome of the grant was both in terms of what they spent the money on and what difference it made to the medical care and treatment of patients. This information informs future grant making policy as well as providing a basis for assessing our performance.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 12

Our fundraising practices.

NCH&C Charitable Fund organises several fundraising events and co-ordinates the activities of our supporters both in the hospital and in the wider community on behalf of NCH&C. NCH&C Charitable Fund does not use professional fundraisers or involve commercial participators.

There have been no complaints about fundraising activity this year.

NCH&C Charitable Fund has signed up to the Fundraising Regulator’s Code of Fundraising Practice and all fundraising guidance and working practices are compliant with that code.

Any direct marketing is undertaken by the NCH&C Charitable Fund team to ensure that it is not unreasonably intrusive or persistent. All marketing material contains clear instructions on how a person can request their removal from mailing lists.

Our fundraising performance.

During the year the total donations, legacies and income came to £204k against a plan of £261k. Our fundraising income is almost back to pre-pandemic levels although from more diversified sources, but we are being impacted by the cost-ofliving crisis and the economic backdrop.

Images: NCH&C NHS Trust staff fundraisers.

We are increasing our fundraising by applying for grants from funding organisations other than NHS Charities Together and improving our digital capabilities.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 13

What we plan to do with your donations: our future plans.

We will achieve our mission by working with the NHS to fund enhancements that benefit patients of NCH&C and Norfolk and Waveney and collaborating with clinical colleagues to identify projects and activities that will have the most impact.

Image: Kelling Hospital staff accepting donations for NHS Big Tea event.

Our detailed plans are to:

Your support makes these plans possible and to help us please do consider making a donation.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 14

How we manage the money.

Our grant making policy.

NCH&C Charitable Fund makes grants from both its unrestricted and restricted funds. The grants from restricted funds must be used in accordance with the conditions attached to the donation. In 2020/21 a restricted fund was established for the grants received from NHS Charities Together and these grants have now been spent. Within the unrestricted funds, grants are made from general funds and designated funds:

• general funds. These funds are received by NCH&C Charitable Fund with no preference expressed by donors. Grants are particularly targeted at projects in areas of the trust that do not have available designated funds to assist them, or to ensure equitability of a trust wide provision.

• designated funds. These funds are established for a particular place, service or activity nominated for support by the donor. They are overseen by fund advisors who can make recommendations on how to spend the money within the designated area. Fund advisors’ recommendations are generally accepted, and these funds can be spent at any time.

• endowment fund. NCH&C manages a separate endowment, which cannot be spent but which produces an income. The income is held in a separate fund to promote the preservation of health and recovery of patients and former patients of the Swaffham Hospital.

Our reserves policy.

The charitable funds committee has established a reserves policy as part of its plans to provide long term support to NCH&C.

The Charitable Funds Committee calculate the reserves as that part of the charity’s unrestricted income funds that is freely available after taking account of designated funds that have been earmarked for specific projects.

The free reserves currently stand at £47,000 and are calculated as follows:

Total unrestricted funds of £720,000

Less designated funds (£673,000)

Total free reserves £47,000

The Charitable Funds Committee intends that designated funds are spent within a reasonable period of receipt and therefore expects to only maintain reserves sufficient to provide certainty of funding for the continuity of general grant making.

Therefore, the target range for reserves is between £60,500 to £121,000 to ensure the stability of grant funding.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 15

The current reserves are marginally below the lower level of the target range, which is due to the impact of the cost-of-living crisis on fundraising and donations with designation specified by the Trust. The Committee will be reviewing its plans to improve the reserves level during the forthcoming year. It does not foresee any negative impact on either liquidity or the ability to continue making grants with the current level of reserves, given the sizeable value of investments held by the Charity.

The Charitable Funds Committee expects that designated funds will be spent within three years. It therefore regularly reviews the balances held in designated funds against this benchmark unless it has been agreed that a different period is more appropriate based on the reason for the designation. Where the fund has not been spent within three years, the charitable funds committee will determine whether the fund is likely to be committed soon and the extent to which there is a continuing need for the designated fund(s). Where it is decided that the designation is no longer necessary or the designated fund has been inactive for more than five years, the funds are closed and transferred to general funds following due diligence and approval from the Charitable Funds Committee.

About our investments.

Investments are managed by an external investment manager with the objective to maximise the income receivable whilst allowing a degree of capital growth. The charity will maintain appropriate liquidity within its funds consistent with the spending commitments authorised by the Charitable Funds Committee.

The charity intends to take medium investment risks to generate an average annual return. This will allow the charity to maintain the real value of the assets, whilst generating income to support the funding patient-related activities.

The charity’s policy ensures that its investments is also assessed according to the environmental, social and governance behaviour of companies to ensure that our investments respect the needs of the environment and society as a whole.

Funds intended to be used to pay grants in the near future are held on deposit to minimise investment risk.

Investment performance is monitored by the Charitable Funds Committee by reviewing regular reports from the investment managers. The movement in the stock market affects the value of our investments. This year we have an unrealised loss due to the economic climate and other external political factors. This makes little difference to the day-to-day running of the charity until the point that we must sell our investments and realise the loss.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 16

How we organise our affairs:

The NCH&C Charitable Fund is registered with the UK Charity Commission under the registered number 1051173.

Formerly known as the Norwich Community Health Partnership NHS Trust Charitable Fund, the governing document is a deed dated 6 November 1995.

Its objects are ‘for any charitable purpose or purposes relating to the National Health Service’.

How to contact us.

The charity office and principal address of NCH&C Charitable Fund is:

Norfolk Community Health & Care NHS Trust Charitable Fund

Woodlands House

Norwich Community Hospital Bowthorpe Road Norwich Norfolk NR2 3TU

Email: charitablefund@nchc.nhs.uk

Images: NCH&C Charitable Fund team winners of the ‘Community Award’ at NCH&C Trust Reach Awards 2022.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 17

Trustee arrangements.

The NCH&C NHS Trust is the sole corporate trustee of the charity. The corporate trustee’s responsibilities are therefore carried out by NCH&C board of directors. The board is appointed in accordance with the Trusts’ constitution. Details of NCH&C NHS Trust board membership can be found in its annual report and accounts and on its website: https://www.norfolkcommunityhealthandcare.nhs.uk/board-of-directors.

As NCH&C Charitable Fund has a corporate trustee it is, in accounting terms, controlled by NCH&C and is therefore its subsidiary. Financially, the charity is not material to NCH&C, so it is not consolidated into the Trust’s accounts.

NCH&C board meet annually as corporate trustee to:

The board of directors of NCH&C delegate responsibility for the day-today management of the NCH&C Charitable Fund to the charitable funds committee in accordance with the scheme of delegation and standing financial instructions. Together, they are responsible for fulfilling the corporate trustee’s strategic plan and for working with the professional advisors and with the representatives of NCH&C NHS Trust who provide additional services to the charity.

The Charitable Funds Committee comprises two executive members of the board and two non-executive members. Other members of NCH&C staff are invited to attend committee meetings but do not have a vote at those meetings. During the year, the committee members were:

Members of the Charitable Funds Committee are selected to give the charity a good mix of appropriate professional skills – for example, medical, finance, investment and fundraising.

New members of the Charitable Funds Committee are provided with an induction pack consisting of the governing documents, previous three years trustee’s annual reports and accounts, policies and procedures of the Charity as well as the HFMA’s Practical guide: NHS charitable funds and the Charity Commission’s guidance: public benefit: running a charity. Appropriate training courses are offered in charity law and administration, and the roles and responsibilities of trustees.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 18

Our staff and advisors.

Norfolk Community Health & Care NHS Trust Charitable Fund has two staff substantive full-time staff from NCH&C, Carol Plunkett is charity development and project manager, and Tracy Harvey is charity administrator and finance officer.

The Charitable Funds Committee is also assisted by several professional advisors, as detailed below:

Bankers:

Barclays Business Banking 3 St James Court Whitefriars Norwich NR3 1RJ

Investment Managers:

Barratt & Cooke Ltd 5-6 Opie Street Norwich Norfolk NR1 3DW

Independent examiners:

Larking Gowen LLP 1st Floor Prospect House Rouen Road Norwich NR1 1RE

Legal advisors:

Mills & Reeve 1 St. James Court Whitefriars Norwich NR3 1RU

Key management personnel remuneration.

NCH&C board members are either executive members who are employees of NCH&C or non-executive members who are remunerated in accordance with the NCH&C’s constitution. None of the board members are specifically paid in relation to NCH&C Charitable Fund.

Members of NCH&C’s board are required to disclose all relevant interests and register them with the NCH&C Charitable Fund Committee and withdraw from decisions where a conflict of interest arises.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 19

Risk analysis.

As part of the business planning exercise carried out during the year, the Charitable Funds Committee has considered the major risks to which NCH&C Charitable Fund is exposed. They have reviewed systems and identified steps to mitigate those risks. Three major risks have been identified and arrangements have been put in place to mitigate those risks.

Risk 1: Future levels of income.

NCH&C Charitable Fund is reliant on donations to allow it to make grants to NHS bodies. If income falls, then the charity would not be able to make as many grants or enter longer term commitments with the NHS bodies it supports.

The committee mitigates the risk that income will fall by implementing a new strategy that outlines our approach by focusing on diversifying our income streams, and investing across short, medium, and long-term prospective income channels.

The public’s support of the NHS was demonstrated through increased donations during the Covid-19 pandemic, particularly the national emergency appeal managed by NHS Charities Together. The social distancing measures in place in 2020 and 2021 have impacted our fundraising.

NHS waiting times for treatment are getting longer – this is partly due to the impact of the pandemic but also demand continues to rise. There is a risk that the public’s goodwill for the NHS will reducing making fundraising more difficult.

Towards the end of 2021/22, inflation and the cost of living started to increase. This is continuing to have an impact on the amount that people are able to donate to charity and is being closely monitored.

Risk 2: Fall in investment returns.

NCH&C Charitable Fund generates additional income from investing its cash balances, so the committee considers the loss of investment income to be a major financial risk. The risk is mitigated by retaining expert investment managers, having a diversified investment portfolio and regularly reviewing that portfolio. The committee makes use of benchmarking information when reviewing the portfolio.

Unforeseen changes in the operation of the NHS.

The NHS is, by its very nature, subject to national changes in government policy as well as local politically driven decisions. The Charitable Funds Committee has identified this as a risk as it may mean initiatives or healthcare activities supported by NCH&C Charitable Fund are no longer delivered in the Norfolk area. The committee regularly liaises with NHS partners to understand the changes that they are facing at an early stage.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 20

Wider networks.

NCH&C Charitable Fund is one of over 400 NHS linked charities in England and Wales who are eligible to join NHS Charities Together. As a member, we can discuss matters of common concern and exchange information and experiences, join with others to lobby government departments and others, and to participate in conferences and seminars which offer support and education for our staff and members of the charitable funds committee.

As a member of NHS Charities Together, we have also been very grateful to receive grants from their national emergency appeal.

Related parties.

NCH&C NHS Trust is the corporate trustee of NCH&C Charitable Fund and is therefore a related party.

Our relationship with the wider community.

The ability of NCH&C Charitable Fund to continue its vital support for the NHS in Norfolk is dependent on its ability to raise funds from the public. NCH&C Charitable Fund also continues to forge strong relationships with members of NHS staff whose co-operation the ability to make an effective contribution would be much diminished.

We work closely with the Hospital League of Friends that work in partnership with our community hospitals to ensure collaborative work. The vital work of these groups harnesses local community support to enable NCH&C to do more for patients and its’ staff.

Image: Crown Commercial Services volunteering day at Dereham Hospital.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 21

Volunteers.

On behalf of the trustee body, the Charitable Funds Committee would like to pay tribute to:

Image: Volunteers Christmas party at Priscilla Bacon Lodge.

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 22

Statement of Trustee responsibilities.

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

The Trustee is also responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity, and which enable them to ascertain the financial position of the charity, and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. The Trustee is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustee confirms it has met the responsibilities set out above and complied with the requirements for preparing the accounts on a going concern basis. The financial statements and notes to the accounts set out on pages 25 to 38 attached have been compiled from and are in accordance with the financial records maintained by the Trustee.

By Order of the Trustee

Andrew Hopkins Date: 29/11/2023

Director of Finance and Performance on behalf of the Corporate Trustee

Date: 15/09/2023

Andrew Williams

Chair of the Charitable Funds Committee on behalf of the Corporate Trustee

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23

Page 23

Independent Examiner's Report to the Trustee of Norfolk Community Health and Care NHS Trust Charitable Fund

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023 which are set out on pages 25 to 38.

This report is made solely to the Trustee, as a body, in accordance with section 149 of the Charities Act 2011 and regulations made under section 149 of that Act. My work has been undertaken so that I might state to the Trustee those matters that are required to be stated in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the Trustee as a body, for this examination, for this report, or for the statements made.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Giles Kerkham, FCA DChA Larking Gowen LLP, Chartered Accountants 1[st] Floor Prospect House Rouen Road Norwich NR1 1RE

Date: 25 September 2023

Norfolk Community Health and Care NHS Charitable Fund Annual report and accounts 2022/23 Page 24

Statement of Financial Activities for the year ending 31 March 2023

Note
Income and Endowments from:
Donations, legacies and Gifts in Kind
2.1
Charitable activities
2.2
Income from investments
Transfer between funds
9
Total incoming resources
Expenditure on:
Charitable Activities
4.2
Fundraising costs
4.1
Governance costs
4.2
Amortisation
5.2
Total expenditure
Net incoming/(outgoing) resources
before other recognised gains/(losses)
Net gains/(losses) on investments
5
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
10		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2022/23
2022/23
2022/23
2022/23
£'000
£'000
£'000
£'000
94
38
0
132
5
67
0
72
11
0
7
18
23
(16)
(7)
0
133
89
0
222
(173)
(131)
0
(304)
(11)
0
0
(11)
(2)
0
0
(2)
(2)
0
0
(2)
(188)
(131)
0
(319)
(55)
(42)
0
(97)
(21)
(2)
(1)
(24)
(76)
(44)
(1)
(121)
796
103
36
935
720
59
35
814		 Total Funds
2021/22
£'000
51
42
18
0
111
(138)
(23)
(2)
(2)
(165)
(55)
67
13
922
935

The notes on pages 27 to 38 form part of these accounts

Balance Sheet at 31 March 2023

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
Note funds funds funds funds funds
31 March 31 March 31 March 31 March 31 March
2023 2023 2023 2023 2022
£'000 £'000 £'000 £'000 £'000
Fixed assets:
Intangible Assets - Harlequin 5.2 3 0 0 3 5
Investments 5.1 647 18 35 700 724
Total fixed assets 650 18 35 703 729
Current assets:
Debtors 6 0 68 0 68 191
Cash at bank and in hand 139 128 0 267 121
Gifts in Kind Stock 0 0 0 0 0
Total current assets 139 196 0 335 312
Liabilities:
Creditors falling due within one year 7 (69) (155) 0 (224) (106)
Net current assets / (liabilities) 70 41 0 111 206
Total net assets / (liabilities) 9 i 720 59 35 814 935
The funds of the charity:
Unrestricted funds 720 0 0 720 796
Restricted funds 0 59 0 59 103
Endowment funds 0 0 35 35 36
Total charity funds 10 720 59 35 814 935
----- End of picture text -----

Approved by the Charitable Funds Committee at its meeting on 5 September 2023.

Andrew Williams Chair of the Charitable Funds Committee on behalf of the Corporate Trustee

Notes to the financial statements

1. Accounting Policies

The policies adopted by the charity in preparing these financial statements are described below. They have been applied consistently in dealing with items considered material in relation to the financial statements.

(a) Basis of preparation

The financial statements have been prepared under the historic cost convention, with the exception of investments which are measured at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) effective 1 October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

Additional information is provided where it is believed to be useful to the reader.

The Trustee considers there are no material uncertainties about the charity's ability to continue as a going concern. Whilst the Covid-19 pandemic has had an impact on the Charity, it is not such a significant impact as to affect the charity's ability to continue as a going concern. These financial statements have therefore been prepared on a going concern basis.

There are no material uncertainties affecting the financial statements. Fundraising income is almost back to prepandemic levels but continues to be affected by the cost-of-living crisis. As a grant making charity with few on-going commitments, reduced income will impact on the level of new grants that can be made in the short term rather than affecting the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

(b) Funds structure

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as a restricted income fund, where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose or as an endowment fund, where the charity restrictions only permit the income of the fund being expended as per the donors wishes.

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

(c) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

Where there are terms or conditions attached to incoming resources, these terms or conditions must be met before the income is recognised. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year. If received, incoming resources with unmet terms or conditions are deferred and shown on the balance sheet as deferred income.

(d) Incoming resources from legacies

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

l confirmation has been received from the representatives of the estate that probate has been granted; l the executors have established there are sufficient assets in the estate to pay the legacy; and l all conditions attached to the legacy have been fulfilled or are within the charity's control.

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

(e) Incoming resources from endowment funds

The incoming resources receivable from the investment of endowment funds are restricted for NHC&H charity and have been earmarked in accordance with the donor’s stated wishes.

(f) Incoming resources from donations in kind

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

Gifts of tangible assets such as microwaves and fridges are recognised as a donation at fair value (market price) on receipt and charitable expenditure when they are distributed.

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

(g) Resources expended and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met:

l there is a present legal or constructive obligation resulting from a past event;

l it is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement; and l the amount of the obligation can be measured or estimated reliably.

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

(h) Recognition of expenditure and associated liabilities as a result of a grant

Grants payable are payments made in furtherance of the charitable objectives of the funds held on trust, primarily being relief of those who are sick.

Grant payments are recognised as expenditure when the conditions for their payment have been met or where there is a constructive obligation to make a payment.

A constructive obligation arises when:

l the charity has communicated its intention to award a grant to a recipient who then has a reasonable expectation that they will receive a grant or

l the charity has made a public announcement about a commitment which is specific enough for the recipient to have a reasonable expectation that they will receive a grant or

l there is an established pattern of practice which indicates to the recipient the charity will honour its commitment.

The Trustee has control over the amount and timing of grant payments and consequently where approval has been given by the Trustee and any of the above criteria have been met the a liability is recognised. Grants are not usually awarded with conditions attached. However, when they are, then those conditions must be met before the liability is recognised.

(i) Allocation of support and governance costs

Support costs are those costs which do not relate directly to a single charitable activity. These include some staff costs, costs of administration and some of the overhead costs of the Corporate Trustee's. Governance costs include external examination, and any other regulatory fees. The analysis of support and governance costs are shown in note 4.

(j) Fundraising costs

The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities. Fundraising costs include some of the salaries as well as expeniture for fundraising activites.

(k) Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure therefore include support costs and an apportionment of overheads.

Note 2.1 Income from donations, legacies and Gifts in Kind

Donations
Legacies
Gift Aid
Gifts in Kind
Other income
Donations, legacies and GIK total		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2022/23
2022/23
2022/23
2022/23
£'000
£'000
£'000
£'000
45
38
0
83
45
0
0
45
3
0
0
3
1
0
0
1
0
0
0
0
94
38
0
132

Donations includes gifts from members of the public, relatives of patients and staff, as well as funding from organisations such as leagues of friends and similar support groups.

Donations
Legacies
Gift Aid
Gifts in Kind
Other income
Donations, legacies and GIK total		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2021/22
2021/22
2021/22
2021/22
£'000
£'000
£'000
£'000
34
13
0
47
1
0
0
1
2
0
0
2
0
1
0
1
0
0
0
0
37
14
0
51

Note 2.2 Analysis of income from charitable activities

Stage 3 grant from NHS Charities Together
NHS Charities Together Development grant
Grants other		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2022/23
2022/23
2022/23
2022/23
£'000
£'000
£'000
£'000
0
28
0
28
0
29
0
29
5
10
0
15
Charitable activities total 5
67
0
72
Stage 3 grant from NHS Charities Together
NHS Charities Together Development grant
Grants other		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
Funds
2021/22
2021/22
2021/22
2021/22
£'000
£'000
£'000
£'000
0
28
0
28
0
0
0
0
2
12
0
14
The notes on pages 27 to 38 form part of these 2
40
0
42

In 2020/21, 2021/22, 2022/23 the charity received grants from the NHS Charities Together Covid-19 emergency appeal Other grants have come from other charities.

Note 3. Role of volunteers

The charity benefits from volunteers to assist with its functioning. They perform two main roles:

• Fund Holders advise and approve the strategic spend of designated funds for their directorate. Fund Holders report on the positive impact large expenditure has on the beneficiaries of the request.

• The Charitable Funds Committee provide an assurance role in enabling the charity to manage how its designated funds are spent. Their role is to assist the Trustee in ensuring that funds are spent appropriately, ensuring that funds are spent in accordance with the Objects of the charity and on activities over and above those normally expected to be provided through NHS funds. In accordance with the SORP, due to the absence of any reliable measurement basis, the financial contribution of these volunteers is not recognised in the accounts.

(l) Fixed asset investments

Investments are a form of basic financial instrument. Fixed asset (non current) investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) at the balance sheet date (31 March each year). The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year. Quoted stocks and shares are included in the balance sheet at the current market value quoted by an investment analyst.

The main form of risk to the charity's financial assets is that of volatility in equity and bond markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

(m) Debtors

Debtors are amounts owed to the charity. They are measured at their recoverable amount.

(n) Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments, usually in 90 day notice interest bearing savings accounts.

(o) Creditors

Creditors are the amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt.

(p) 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 sales proceeds and opening market value (purchase date if later). Unrealised gains and losses are calculated as the difference between the carrying value at the year end and opening value (or value at purchase date if later).

(q) Staff costs and pensions

NCHC Trust fully re-charged NCHC Charitable Fund for the 2 members of staff who work full time for the charity.

Staff members belong to the NHS Pension Scheme which is an unfunded defined benefit scheme which is accounted for as a defined contribution scheme. The recharge from NCHC Trust includes the employee contributions to that scheme. For more information on the NHS Pension Scheme refer to the NCHC Trust annual report and accounts.

(r) Intangible assets

Intangible assets are non-monetary assets without physical substance which are capable of being sold separately from the charity's business or which arise from contractual or other legal rights. They are recognised only where it is probable that future economic benefits will flow to, or service potential be provided to the charity, and where the cost of the asset can be measured reliably.

Intangible fixed assets are amortised at rates calculated to write then down to estimated residual values on a straight line basis over their estimated useful lives. Computer software is expected to have a useful life of 5 years.

Note 4. Expenditure

The charity incurs three broad types of expenditure:

Grant funded activity is allocated directly to the fund or funds the grant is made from.

Fundraising costs are allocated fully to a sub fund of the Norfolk General Fund, an unrestricted fund.

Support costs are made up of:

  1. Governance costs. These are the costs associated with the governance arrangements of the charity and include the preparation and independent review of the annual financial statements and costs to provide financial information throughout the year to the Charitable Funds Committee.

  2. Other support costs, primarily recharges of the Charity Development and Project Manager, Charity Administrator and Finance Officer and related charges by the Corporate Trustee when performing work for the charity.

Support costs which are not attributable to a single activity must also be apportioned between the activities being supported.

Note 4.1 shows the allocation of fundraising costs to the different fund types.

Note 4.2 shows the allocation of support costs to the categories of charitable expenditure incurred.

Note 4.1 Analysis of fundraising expenditure

Fundraising office
Other fundraising costs		 Unrestricted
Restricted
£'000
£'000
10
0
2
0		 Endowment
Total
2022/23
£'000
£'000
0
10
0
2
Total 11
0		 0
11
Fundraising Manager cost
Other fundraising costs
Total		 Unrestricted
Restricted
£'000
£'000
17
0
6
0
23
0		 Endowment
Total
2021/22
£'000
£'000
0
17
0
6
0
23

Note 4.2. Analysis of charitable expenditure

The charity did not undertake any direct charitable activites on its own account during the year. All of the charitable expenditure was in the form of grant funding.

Patient care - general
Patient Gifts in Kind
Patient care - staff training
Staff Welfare
Staff Gifts in Kind
COVID19 - Patient Care
COVID19 - Patient Gifts in Kind
COVID19 - Staff Wellbeing
COVID19 - Staff Gifts in Kind
COVID19 - Staff Training
COVID19 - Volunteer Expenses
Total		 2022/23
2022/23
2022/23
£'000
£'000
£'000
98
54
152
1
0
1
8
10
18
8
29
37
0
0
0
63
24
87
0
0
0
6
3
9
0
0
0
0
0
0
(1)
1
(0)
183
121
304
Grant Funded
Activity
Total expenditure on
charitable activities
Support costs
Patient care - general
Patient Gifts in Kind
Patient care - staff training
Staff Welfare
Staff Gifts in Kind
COVID19 - Patient Care
COVID19 - Patient Gifts in Kind
COVID19 - Staff Wellbeing
COVID19 - Staff Gifts in Kind
COVID19 - Staff Training
COVID19 - Volunteer Expenses
Total		 2021/22
2021/22
2021/22
£'000
£'000
£'000
(7)
39
32
10
4
14
5
3
8
13
14
27
0
0
0
29
28
57
0
0
0
(1)
1
(0)
0
0
0
49
88
137
Grant Funded
Activity
Total expenditure on
charitable activities
Support costs

The notes on pages 27 to 38 form part 31 March 2023 31 March 2022 of these accounts

Fundraising office#
Administrative support costs
Total		 £'000
£'000
87
69
34
19
121
88

# Fundraising office costs relate to staff time dealing with grant activity, with both internal stakeholders and external bodies such as Friends groups and grant makers.

The majority of the time was spent on overseeing expenditure granted in the previous year.

31 March 2023 31 March 2022

Governance costs breakdown

Independent examination
Other governance costs
Total		 £'000
£'000
2
2
0
0
2
2

Note 4.3. Analysis of staff costs and renumeration of key management personnel

The average number of full-time equivalent employees during the year was 2 (2021/22: 2.08) with all employees involved in providing support services to charitable activities or the governance of the charity.

Staff costs

Salaries and Wages
Social Security Costs
Other Pension Costs
Total		 31 March 2023
£'000
77
11
9
97		 31 March 2022
£'000
67
10
7
84

The charity receives corporate support from Norfolk Community Health and Care NHS Trust. An annual charge to cover the cost of these is authorised by the Charitable Funds Committee, which for 2022/23 totalled £13,834 (2021/22: £13,583). The increase in cost is due salary increases.

The Charity considers its key management personnel to be the members of the Norfolk Community Health and Care NHS Trust management board acting on behalf of the corporate trustee. For 2022/23 this was the Director of Finance and Performance and the Medical Director. There was no recharge of employment benefits for key management personnel during 2022/23 or 2021/22.

No employees had emoluments in excess of £60,000 (2021/22: none).

Note 4.4. Trustee remuneration, benefits and expenses

Members of the Trust board give their time freely and receive no remuneration for the work that they undertake in relation to the Charity. However, they can claim expenses to reimburse them for the costs that they incur in fulfiling their duties relating to the Charity - these include travelling specifically for charitable funds committee meetings and charity specific training events.

No expenses were claimed from the Charity by committee members in 2022/23 or 2021/22.

Note 4.5. Independent examination fees

The independent examiner's remuneration of £2,460 (2021/22: £2,280) related solely to the examination and other fees incurred £nil (2020/21: nil).

Note 5. Assets

Note 5.1 Movement in fixed asset investments

Movement in fixed asset investments

Market value bought forward at 1 April
Add additions to investments at cost
Less disposals proceeds
Increase / (decrease) in cash held within the portfolio
Add net (loss)/gain on revaluation
Market value as at 31 March*		 2022/23
£'000
725
84
(92)
7
(24)
700		 2021/22
£'000
757
93
(188)
(4)
67
725

All investments are financial assets carried at fair value through net income and are managed by expert advisors.

Fixed asset by type

Listed equity
Cash
Total*		 31 March 2023
£'000
690
10
700		 31 March 2022
£'000
723
2
725

All investments are held at their fair value and are managed by expert advisors.

Realised and unrealised gains and losses are apportioned to individual restricted and endowment funds and the Norfolk General Fund (an unrestricted fund) on the basis of the average balances held on unrestricted, restricted and endowment funds.

Note 5.2 Intangible Fixed Assets

This relates to the accounting software which will be amortised over five years

31 March 2023
£'000
Opening Balance
5
Additions
0
The notes on pages 27 to 38 form part of these accounts
(2)
Closing balance
3		 31 March 2022
£'000
7
0
(2)
5

Note 6. Analysis of Current Debtors

----- Start of picture text -----
Debtors due in less than one year 31 March 31 March
2023 2022
£'000 £'000
Other Debtors 68 191
Total 68 191
----- End of picture text -----

The debtor balance is made up primarily of three significant debtors; Kelling Friends £56k and North Walsham Friends £9k. (2020/21: Debtors - Dereham Garden Room £150k, Kelling Friends £14k, North Walsham Friends £13k and The National Lottery Fund grant £8k).

Note 7. Analysis of Current Liabilities

----- Start of picture text -----
Creditors due in less than one year 31 March 31 March
2023 2022
£'000 £'000
Trade Creditors 0 0
Accruals 224 106
Total 224 106
----- End of picture text -----

The accruals relate to expenditure requests which have been approved and are outstanding at balance date.

Note 8. Related Party Transactions

Norfolk Community Health and Care NHS Trust is the corporate trustee of the charity and is its main grant beneficiary along with other organisations working in partnership with it - they are therefore related parties. The Trustee appoints Members of the Charitable Funds Committee, a sub-committee of the Norfolk Community Health and Care NHS Trust Board.

Transactions between the Charity and the Trust during the year were in relation to salary payments for its staff, payment of some Charity supplier invoices that were initally paid by the Trust and refunded by the Charity and for administrative and management costs.

The charity did not pay any expenses or honoraria to any member of the Norfolk Community Health and Care NHS Trust Board (the Trustee) or the Charitable Funds Committee in the year 2022/23. (2021/22: £0)

The charity receives corporate support from Norfolk Community Health and Care NHS Trust. An annual charge to cover the cost of these is authorised by the Charitable Funds Committee, which for 2022/23 totalled £13,834 (2021/22: £13,583).

At the end of the financial year £31,360 was owed by the Charity to the Trust. (2021/22: £nil)

Note 9. Transfers between funds

During the year £16,316 was transferred from restricted funds to designated funds. A restriction was removed on an incorrectly classified fund. £6,850 in income dividends was transferred from the Swaffham endowment fund to a related designated fund.

Note 10. Movement of major funds

The charity has three categories of funds, as explained in note 1 (b), funds structure.

The analysis below shows the opening and closing value including the income and expenditure movement of funds.

Unrestricted funds
General Fund#1
Swaffham Hospital
Community Specialist Care Team PBL
Palliative Community Care
PBL
Caroline House
LEGACY Zienia Merton
LEGACY Pauline Rosetta Basted (Kelling
Hospital)
LEGACY Brian Anthony Knappett
(Wymondham)
LEGACY Patricia Ramm (Swaffham Hospital)
LEGACY Audrey Edwards (PBL)
LEGACY Dorothea Burton (Swaffham)
LEGACY Dorothea Burton (Kelling)
LEGACY Vera May Ive (PBL)
Designated Funds (22 funds)
Total unrestricted funds
Restricted funds
Margaret Rose Goff Learning Disabilities#1
Kelling Training Fund
North Walsham Dayroom Fund
Development Grant
COVID19 Grants
Other Restricted Funds (9 funds)
Total restricted funds
Endowment funds
Swaffham Shephard CIP
Total endowment funds
Total funds		 1 April
2022
Income
Expenditure
Gains &
Losses
Transfers
49
25
(28)
(2)
3
55
1
0
(2)
7
0
0
0
76
8
(19)
(2)
258
2
(70)
(8)
19
12
(14)
(1)
130
1
0
(4)
41
0
0
(1)
12
0
(9)
(0)
13
1
(3)
(1)
25
(0)
0
(1)
15
1
0
(1)
5
1
0
(1)
0
33
(2)
0
100
23
(41)
3
13
796
106
(186)
(21)
23
20
0
(3)
(1)
(16)
16
(0)
(6)
(1)
0
0
0
0
29
0
0
0
44
28
(68)
23
49
(55)
(0)
103
106
(132)
(2)
(16)
36
7
0
(1)
(7)
36
7
0
(1)
(7)
935
219
(318)
(23)
0		 31 March
2023
47
61
0
63
182
16
127
40
3
10
24
15
5
32
98
720
0
9
0
29
4
17
59
35
35
814

#1 Margaret Rose Goff Fund closed, balance transferred to General fund

1 April
2021
Income
Expenditure
Gains &
Losses
Transfers
Unrestricted funds
General Fund
90
14
(58)
4
(1)
Swaffham Hospital
54
1
(5)
4
1
Community Specialist Care Team
PBL
28
0
0
(28)
Palliative Community Care
3
8
(10)
5
70
PBL
227
4
9
18
Caroline House
16
4
(3)
0
2
Legacy Zienia Merton #1
120
1
0
9
Legacy Pauline Rosetta Basted
(Kelling Hospital)
38
0
0
3
Legacy Brian Anthony Knappett
(Wymondham)
11
0
0
1
LEGACY Patricia Ramm (Swaffham H
25
2
(16)
2
LEGACY Audrey Edwards (PBL)
23
0
0
2
LEGACY Dorothea Burton
(Swaffham)
15
0
0
0
LEGACY Dorothea Burton (Kelling)
5
0
0
0
Designated Funds (85 funds)
124
15
(19)
12
(32)
Total unrestricted funds
777
49
(102)
60
12
Restricted funds
Margaret Rose Goff Learn Disab
16
3
0
1
Kelling Training Fund
23
2
(10)
1
North Walsham Dayroom Fund
10
1
0
(11)
Development Grant
0
0
0
0
0
COVID19 Grants
52
32
(40)
1
Other Restricted Funds (8 funds)
12
23
(12)
0
(1)
Total restricted funds
113
61
(62)
3
(12)
Endowment funds
Swaffham Shephard CIP
33
(0)
0
3
Total endowment funds
33
(0)
0
3
0
Total funds
922
110
(164)
66
(0)		 31 March 2022
49
55
0
76
258
19
130
41
12
13
25
15
5
100
796
20
16
0
0
45
22
103
36
36
935

1 Zienia Merton negative income - reduction in accrued income as legacy was less than originally expected

2 Ida May Riley - transfer funds to Norfolk General fund as the service the legacy was requested to be spent on no longer exists

Balance Sheet at 31 March 2022

Unrestricted Restricted Endowment Total
Note funds funds funds funds
31 March 31 March 31 March 31 March
2022 2022 2022 2022
£'000 £'000 £'000 £'000
Fixed assets:
Intangible Assets - Harlequin 5.2 5 0 0 5
Investments 5.1 649 39 36 724
Total fixed assets
Current assets:
Debtors
Cash at bank and in hand
Gifts in Kind Stock		 6 654
5
182
0		 39
186
(61)
0		 36
0
0
0		 729
191
121
0
Total current assets
Liabilities:
Creditors falling due within one year		 7 187
(45)		 125
(61)		 0
0		 312
(106)
Net current assets / (liabilities) 142 64 0 206
Total net assets / (liabilities) 9 i 796 103 36 935
The funds of the charity:
Endowment funds
Restricted funds
Unrestricted funds		 796
0
0		 0
103
0		 0
0
36		 796
103
36
Total charity funds 11 796 103 36 935