Sussex Community NHS Charity SUSSEX COMMUNITY NHS CHARITY REGISTERED CHARITY NUMBER 1051763 TRUSTEE DIRECTORS, ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025
Sussex Community NHS Charity Sussex Communi NHS Chari Corporate Trustee: Sussex Community NHS Foundation Trust Astered Address Brighton General Hospital Elm Grove Brighton East Sussex BN2 3EW Board Members of Sussex Communi MIS Foundation Trust at 31st March 2025 Giles York- Chair Slobhan Melia - Chief Ex¢cutive Mike Jennings - Cbief Financial Officer and Deputy Chief Executive Dr Karen Eastman - Chief Medical Officer Donna Lamb - Chief Nurse Kate Pilcher- Chief Operating Officer Caroline Julien - Chief People Officer Jake Barloiv - Chief Digital and Data Officer Mandy Chapman - Non-Executive Director Gill Galliano - Non-Executive Director Veronica Neycr- Non-Executive Director Mojgan Sani - Non-Executive Director Lesley Strong - Non-Executive Director Mark Swyny - Non-Executive Director Dipesh Patel - Associate Non-Executivc Director Inde endent Examiner Galloways 15 West Street Brighton BNI 2RL Bankers National Westminstcr Bank PIC Registered Office 135 Bishopsgate London EC?M 3UR
Sussex Community NHS Charity Board Members of Sussex Communi NHS Foundation Trust at Annual Re ort & Accounts th roval Date of the 27 November 2025 Giles York- Chair Siobhan Melia - Chief Ex¢cutive Mike Jennings - Chief Financial Officer and Deputy Chief Executive Dr Karen Eastman - Chief Medical Officer Donna Lamb- Chief Nurse Kate Pilcher - Chief Operating Officer Caroline Julien - Chief People Officer Jake Barloiv - Chief Digital and Data Officer Mandy Chapman - Non-Executive Director Gill Galliano - Non-Executive Director Veronika Neyer- Non-Executiv¢ Director Lesley Strong - Non-Exccutive Director Mark Swyny- Non-Executive Director Mojgan Sani - Non-Executive Director
Sussex Community NHS Charity Sussex Community NHS CharRty Trustee Directors, Annual Report 2024-25 Introduction Sussex Community NHS Foundation Trust ('the Trust,), the Corporate Trustee, presents the Charitable Funds Annual Report together with the independently examined financial statements for the year ended 31" March 2025. The Trust is a large provider of NHS care in peoples, homes and in the community in South-East England, covering a population of around 1.3 million. It provides a wide range of medical, nursing and therapeutic care. The Trust's expert teams help people to plan. Tnanage and adapt to changes in thcir health to help keep them in their own homes for longer, pievent avoidable admissions to hospital and minimise any necessary stays in hospitals: In 2024-25 the Trust's operating income was £351 .4 million and it reported a £13,000 surplus. It employed over 5.800 people and had over 250 dedicated voluntecrs. As a Foundation Trust, it is accountable to Parliament and is regulated by NHS England. The Council of Governors and mcmbers ensure that the Trust is both accountable to and listens to the needs and views of its patients, members and the public. Before becoming a Foundation Trust in 2016 the organisation was known as Sussex Community NHS Trust. which was established in October 201 O thTough the integration of West Sussex Health and South Downs Health NHS Trust. The healthcare services provided by thc Trust include the following: Community rehabilitation and support for people with complex health needs, long terni conditions and people needing end of life care. Urgent community response to assess and care for patients with urgent care needs, helping to keep them out of hospital at their home or place of residence. Urgent Treatment Centres (UTCS) and Minor Injuries Units (MIUS) to assess and treat a wide range of minor injuries and illnesses that are urgent but not life-threatening for adults and children. Intermediate care, offering short tenn recovery and rehabilitation, keeping patients out of hospital, or to help them leave hospital when that is in the patient's best interest. Integrated discharge, working with patients, carers and hospital staff, to help people retum home from a hospital stay as soon as possible. Health promotion, supporting people to improve their health and wellbeing, for example through prevention assessment teams and the Living Well programme. Coordinated and flexible services for farnilies and children through our health visitors and school nurses, for example breastfeeding support teams and care for children with complex health needs. Health and care across a number of community settings including people's own homes, hospitals, clinics, health centres, GP surgeries. schools and community venues. The Trust was inspected by the Care Quality Commission (CQC) in autumn 2017. The quality of the care the Trust provided is rated as Good overall, and Outstanding in some areas. Paqe No.I
Sussex Community NHS Charity The Trust's Board of Directors, acting as agents on behalf of the Corporate Trustee, first became responsible for the charitable funds transferred from the fornier Brighton Health Authority at the date of establishment in 1992 of the forn]er South Downs Health NHS Trust. In addition, the .Board is responsible for the administration of the charitable fund for NHS Sussex Integrated Care Board. The existing general fund of South Downs Health w&s, renamed, and the objects clauses of the special pUoSe funds amended by the Charity Con]mission in February 201 I to reflect the new name of th¢ Corporate Ttee. The Charity's Annual Report and Financial Statements comply with the requirements of the Charity's governing document and have bcen prepared in accordance with Part V I I l of the Charities Act 201 l and Accounting and Reporting by chitIes. Statement of Rccommended Practice applicable to charities pr¢paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). Reference and Administrative Details The fonnal Declaration of Trust Deed for the forn]eT South Downs Health NHS Trust General Charitabl¢ Fund and Other Related Charities was registered with th¢ Charity Commission on the th 5 January, 1996. The charity narne was subsequently changed, with the Commission's agreement th on the 4 February 201 l as a r¢sult of the publication of Statutory Instrumcnt 2010 No.2229 made Ih on the 6 September 2010 which changed the natne of the Trust to Sussex Community NHS Trust and again in 2016 to reflect its newly conferred Foundation status when it became Sussex Community NHS Foundation Trust. During the course of 2021-22 the Trustee Directors decided to shorten the name of the Charity as a part of a rebranding exercise. The Charity is now known as Sussex Community NHS Charity. The registered numb¢T of the Charity is 1051763. Monies received by the Charity are accepted, held and adininistered as funds and propety held on trust for purposes relating to the health service in accordance with the National Health Service Act 1977 and thc National Health Service and Community Care Act 1990 and these funds are held on trust by Sussex Community. Our Objectives for the Public Benefit The NHS wide objects of the Charity are stated in the Trust Deed as follows: "The Irustees shall hold the Irusifund upon Irust to apply the income, and at their discretion, so far as may be permissible, the capital,.for any charitable purposes relating to the National Health Service wholly or mainlyfor the servicesprovided by Sussex Community NH,g Foundalion Trust" The Charity carries out these objects by providing the following.. Grants to Sussex Community to purchase equipment and improve the existing services and facilities for patients and staff. Grants for staff training programmes, one-off courses and attendance at conferences. Grants to enhance patient and staff welfare Welfare grants to patients in the community who have a terniinal illness or who have recently been discharged from hospital. Pa%e No.2
Sussex Community NHS Charity The Trustee Directors confmn that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and grant making policies for the year. Structure, Governance and Management Sussex Community NHS Foundation Trust General Charitable Fund and Other Related Charities is an 'NHS group charity, which comprises the following funds". a single unrestricted income fund known as the General Charitable Fund eight special purpose income funds a common investment fund All of th¢se funds are registered with the Charity Commission as 'subsidiaries' Monies are paid directly into the Sussex Community NHS Foundation Trust General Charitable Fund in instanccs where donors have not imposed restrictions or made special requests as to its use. The capital in the fund is therefore available to be spent at the Trustec Directors, discretion in furtherance of any of the Charity's objects. In addition. at the 31 March 2025 theIe were a further 40 dcsignat¢d Funds. where donors and benefactors have made known their non-binding wishes and the Trustee Directors, at their discretion, have created the Funds to ensure that the monies collected for each hospital, specialty or department are us¢d in these areas. These Funds were transferred to the Cory>orate Trusteeship of Sussex Community during the course of 2011112 and 2015116 from Western Sussex Hospitals Charities and East Sussex Healthcare Charities respectively. The General Charitable Fund and the designated Funds are all referred to in the financial statemcnts as 'unrestricted'. Each of the special purpose incomc funds has its own decIation of trust and stated objects relating either to a particular Trust site, for example Brighton General Hospital or health specialty such as therapies or rehabilitation. Within each special purpose fund th¢re are groupings of 'special trusts. opened and maintained for administrative convenienc¢ and to reflect as closely as possible the wishes expressed by benefactors and donors. Th¢sc 'special trusts, are referred to in st the financial statcments as 'restricted' funds. As at the 31 March 2025 there are 14 material restricted funds analysed at Note 10.3 in thc financial statements. Expenditure from both the 'designated' and 'restricted' funds is controlled by officers of the Trust, with delegated authority from the Trustee Directors to apply the existing fund capital and any income received in accordance with the various funds ' statements of purpose,. The Charity has a single pennanent endowment fund where the capital is preserved in perpetuity and where the interest received from investment alone may be used for the fund's stated puOSe. Since the balance sheet date, the Charity has carried out a review of donnant funds with a view to utilising such funds for charitable purposes. Ih The registration of the common investment fund with the Charity Commission on the 17 March 1998 allows the Trustee Directors to combine the monies held in all the funds into an 'official pool, for investment purposes. Pa%e No.3
Sussex Community NHS Charity Non-Executive members of the Trust Board are appointed by the Council of Governors while Executive members are appointed by the Trust Board. Members of the Tnjst Board are not individual trustees under Charity Law but act as agents in their duties on behalf of the coOrate Trustee. Acting for the Coryorate Trustee, the Trust Board is responsible for the overall management of the Charitable Funds, but authority is delegaled by the Trust Board to the Trust's Charitable Funds Committee as appropriate. The accounting records and day to day administration of the Funds are dealt with by the Trust's Finance Department. Our Policies On Investments During the current year the Charity held no stock or bond investments. During 2023124 thc Trustee Directors decid¢d to sell the stocks and bonds within the Charity's portfolio transferring the amounts realised to the Charity's interest-bearing bank account. On Reserves It is the Charity's intention to commit income in the year that it is received. It may do this by designation of resources to long t¢rni projects or by the allocation of monies to grants. Monies not needed for immediate use are to be 'pooled' and invested in IiDe with thc Charity's policy stated above. In line with its delegation from the Trustee, the Charitable Funds Committee receives inforniation on commitments against various funds every quartcr and keeps the use of funds under active review to ensure that there is no unnecessary accumulation of reserves. The day-to-day monitoring of funds is the responsibility of the nominated manager of cach fund ('the fund manageT') who is expected to bring any issues to the immediate attention of the Trustee Directors. In November 2024 the Board as Corporate Twstee endorsed a new reseives policy. Reserves are held in the General Fund to cover the cost of administrative and fundraising expenses. The new reserves policy clarifies that the Charity should retain enough resources in its Genera] Fund to meet its cost commitments for a period of at Icast a year. On Grant Making In 2024125 the ChaTity made grants totalling £476,516 which represented 97% of total dxrect charitable expenditure. In making grants, the Trustee requires that the activity falls within the objects of the particular fund, the grant request is supported by the fLmd manager and that monies aTe available to meet the request. The fid manager may incur any expenditure up to £2,000 each transaction, provided the expenditure falls within the objects of the fund, is a reasonable charge to charitsble funds, and is in fiherance of the objects of the charity. If the planned expenditure is more than £2,000 approval for the expenditure must be obtained from the Chief People Officer or the Trust Secretary, and for amounts over £ l 0,000 from the Charitable Funds Cornmittee ('the Committee,). Requests for expenditure over £ 100,000 supported by the recommendation of the Committee, require approval by the Trust's Board as Corporate Trustee. PaRe No.4
Sussex Community NHS Charity On Financial Control and Risk Management There is an at]nual programme of independent examination. The Trust, s own Standing Orders and Standing Financial Instructions which apply to the operation of the Charitable Funds are subject to regular review. In the year the Internal Audit team undertake a programme of work across the Trust to verify the effcctiveness of systems of internal financial control and, where applicable, mak¢ recommendations for improvement including the administration of the Charitable Funds. The Audit Committee of the Trust's Board will review and oversee this work in order to provide assurance to the Trustee Directors that the controls in place appropriately manage financial risk. The major risks to which th¢ charity is exposed have bcen identifie(L considered and systems established to mitigate them. The Charity has mitigated the risk of fluctuations in investment value by converting its inveslment portfolio to cash to provide greater certainty over investmenl values and investment income. Our Future Plans The Charity is continuing to spend its funds for the benefit of patients and staff. In 2022 the Trustee Directors approved a grant to develop and deliver a pilot for Community Link Workers within the Urgent Con]munity Response teams and Intemieth'ate Care units (ICUS) in West Sussex. The development of these roles providcs an opportunity to uniquely boost the offer within those teams and inpatient services in West Sussex and provide enhanced discharge support to those requiring it from West Sussex Interniediate Care Units. This grant has been funded by a legacy from Mr Charles Lawrie and the project pilot is due to complete in Septcmber 2025. During 2024125 the Charity used grant income from NHS Charities Together to invest in wellb¢ing improvements for staff in premises across Sussex and on development of a Charity website. A small residual amount of grant funding remains in 2025126, and the Clwity has invited bids from staff for wellbeing initiatives. The Charity is actively seeking to develop plans to spend the restricted funds it holds for Chailey Clinical Services. In 2025126 the Charity approved the purchase of an ultr&sound scanner for Chailey. The Charity recognises thal the level of its cash balances is reducing and therefore the amount of interest income will also reduce. The Charity is seeking to diversify and ensure greater resilience in its incom¢ streams, recognising it is operating in a challenging financial environment for charitics. The fundraising strategy includes an ambitious programme of fundraising activity aimed at ensuring the Charity has the resources to support its ambitions to improve the experience of patients and the working lives of staff. The Charity is continuing to review its administrative and fundraising costs, to ensure that they remain at an affordable level relative to the level of income and cash balances. The Charitable Funds Committee The Trust Board agree annually the ternis of reference of a Charitable Funds Commiltee to provide assurance that the Trust's charitable activities are within the law and regulations set by the Charity Commission and that best practice is followed with regards to the stewardship of all funds held. PaAe No.5
Sussex Community NHS Charity The Committee is authorised by the Board to monitor all aspects of charitable activity within the Trust and act on its behalf in fulfilling the legal duties and responsibilities of trustees in managing funds. Membership consists of three non-executive directors, one of wbom acts as Chair, the Chief People Officer and a second executive director. Other attendees at Committee meetings include up to two governors of the Trust, the Charity Manag¢r, the Assistant Director of Finance, and the Trust Secretary. The duties of the Committee on behalf of the Trust, as corporat¢ trustee, will include the folIowing. to manage the Charitable Funds within their respective tem]s and within law, equity, r¢gulation, good practice and audit recommendation to ensure that the policies and procedures are in place for the effective running of the funds to encourage and promote the charitable functions of the Trust and approve promotional I fund rdising material to obtain, as and when required, independent professional advice on the management of the funds and to secure the attendance of external advisors as appropriate to approve spending plans and authorise expenditure above the delegated limits of individual fund managers and the Chief People Officer (i.e. above £10,000 per transaction). to establish and review investment strategy. to review audit Iecommendations relating to the funds and ensure that thcy are implemcnted in a timely manner. A Review of Our Finances for the Year 5t Thc fmancial activilies of the Charity for the year ended 31 March 2025 arc set out in the attachcd statements starting at pagc l O. Overall, the level of charitable funds has reduced by £426,674. The Charity has been actively making grants (the detail of significant grants made is shown on page 7). The overall Icvel of incoming resources to the Funds has fallen by £24,437 or 15 %, to £141,368 from the previous year's total. Although the receipt from donalions increased by £31,043, thc reduction in legacy income of £14,944 and the absence of grants received in the year largely explain this fall. The donations received in the year increased by £31,043 to £45,952 largely as a result of fundraising efforts by members of staff taking part in the Wing Walk and Brighton half marathon. The three Trust Funds where the highest values of donations were received in the year are as follows: The Sussex Community General PuoseS Fund - £33,707 Sussex Rehabilitation Centre at BGH Fund - £6,180 Chailcy Clinical Services General PuoseS Fund - £1,159 There were no grants received from NHS Charities Together or from other sources noted in the financial year Income from the Charity's interest-bearing bank account amounted to £71,018 for the year an increase in income of £7,193 over the previous year when receipts were accrned from both bat)k interest and dividends. P¢ No.6
Sussex Community NHS Charity During the year the Charity also received £23,422 in legacy income from a single estate which related to the Sussex Rehabilitation CentTe at Brighton General Hospital. In the financial year 2024125 £568,042 was spent supporting the activities of Sussex Community NHS Charity as well as on the administration costs of the Funds, including an apportionment of support and overhead costs totalling £13,976. The Charity does not directly employ staff but receives a recharge from the Trust in respect of the time spent by their employees on the Charity's fundraising, administrative and accounting tasks. The Charity also meets the costs of other expenditure relating to fundraising activities. Fund raising costs (which include costs associated with grant-making and managing the non-financial administration of the charity as well as fundraising) totalled £76.100 in 2024125. Significant grants, with amounts shown net of apportioned support and overhead costs, have been made in the year as shown below. These grants were all made from either Testricted or designatrd funds, in linc with the wishes expressed by the donois or grant awarding bodies. Funding foT a contract with Age UK to providc Community Link Workcrs (£295,106). Funding to create staff rest spac¢s in Trust hospitals (£95,370). Funding for th¢ Macmillan Nursing home support service in the Midhurst area (£41,166). Funding to finance the creation of the Charity's own w¢bsite (£37,118). Funding for a portable sensory station at the Sussex Rehabilitation Centre (£5,340). A fee is charged for the independcnt examination of the financial statements caTricd out by Galloways of £3,480. These costs are not now shown separately on the Statemcnt of Financial Activities but are apportioned between fundraising and charitable activities. The independent audit examination fee is apportioned £560 to fundraising with the balance of £2.920 charged to charitable activities. Paxe No.7
Sussex Community NHS Charity ort Si ned on behalf of the Trustee Direetors Chair: Date: Pa£e No.8
SUSSEX COMMUMTY MIS FOUNDATION TRUST CHARITABLE FUNDS ACCO[s . 202412025 Independent Examiner's Report to the Trustees of Sussex Community NHS Charlty I report to the charity trustees on my examination of the accounts of the charity for the year ended'31 March 2025 which are set out on pages 10 to 21. 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 20111'the Act,). l port in respect of my examination of the charitWs 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(S)(b> of the Act. Independent examiner's statement 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: accounting records were not kept in respect of the charity as required by section 130 of the Act. or the accounts do not accord with those records; or 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 Vie 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. Colin Young BSC FCA Instittste of Chartered Accountants in England and Wales Galloways Accounting 15 West Street Brighton BNI 2RL Date: Page 9
SUSSEX COmMUm NHS FOiJNDATION TRU CHARrrABIE FUNDS ACCOiJNTS. 202412025 Statement of Financial Activities for the year ended 31st March, 2025 Note Unrestrictsd Restricted Endowment Totsl Total Fund8 Funds Funds Funds Funds 2024-25 2023-24 2025 2023-24 2025 2023-24 2024-25 2023-24 £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo £'ooo Intome and Endowments from: Donations Legacies r¢ceivabl¢'. Other r¢ceivabl¢ 14 38 15 38 49 49 Sub-Totai volunt Income 52 31 50 69 102 Investments l Bank Interest .Other Income 73 71 71 64 Totsl incoming resoure¢8 iio 116 31 50 141 166 Expenditure on: Raising Fund5 Inveslment Management Costs Allation of SUp)rt & Govern8nce"Costs 78 61 41 78 102 Expenditur¢ on raising ndS 78 70 41 78 Charitsbie 4etivities= Patient Welfarc and Ameniti&8 Staff Wdfare Arnenities Charity Website D¢v¢lopmenl Purch of Medicavoffice Equipm¢nt Building and Refurbishment Works CouTS¢ Fces aDd Expenses 347 202 353 99 38 209 16 14 (9) (9) (3) (2) Expenditure on charitsble artivities 351 195 139 27. 490 Tot#l expenditure 429 265 139 Net incomel(expenditure) before other recogniged gains and losses (319) (149) {108) (18) {427) (167) Other recognised 83ins and Ios5CS: Gains1(Ios5) on the revaluation and disposal of investMts 22 Net movement th funds (319) (127) (108) (18) (427) (145) Reconciliation of Funds Total Fund balance5 brought fonvard at 1st April 640 767 462 480 I,iii 1256 Total Fund balances carried forwydrd At 31st March 321 354 462 I,iii The note5 at pag¢s 13 to 22 forni port of this account. The Trustees hav¢ r¢vievKd the financial activitie5 of the Charity and can Confi that it will Continue in operation duTin8 the next fjnanciai year. Page No.10
SUSSEX commu NHS FOiJNDATION TRUST CHARITABLE FUNDS ACCOiJNTS. 21U121ns Balance Sheet as at 31st March, 2025 Unr&*trieted Res¢ricted Endowment Fvndg Funds Funds 2024-25 2023-24 2024-25 2023-24 2024-25 2023-24 £'ooo £'ooo £'ooo £'ooo Total At 31$t March 2,025 Total at 31st March 1024 £'ooo Note Fixed Assets Investments Totsl Flxed Assets Current Assets Debtors C&sh at bank and in hand 45 771 45 1,370 459 518 590 986 Total Current A55ets 467 816 S18 590 994 IA15 Creditors: Amounts failing due within on¢ year 146 176 164 128 310 304 Net Current Assetsl(Liabi]ities) 321 640 354 i.iii Total Assets less Current Liabiljties 321 640 354 i.iii CTrditOTS: Amounts falling due after TnoTe than on¢ year Total Net Assets 321 640 354 462 684 i.iii Th¢ Funds of the Charity Permancnt EndoWnt Funds Unrestricted Inme Restricted Income Funds 10.5 lo_l 10.3 321 640 321 354 640 462 462 Total Charity Funds 321 640 354 462 I,iii The note5 at pages 13 to 22 forni of this a¢wunL Sigued: Name: (Chair of Trustee5) Date: Pag¢ No.1 I
SUSSEX COMmUy NHS FOiJNDATION TRugf CHARITABLE FUNDS ACCOUNTS . 202412025 Casbflow Statements Reconcfiliation of net incomel(expenditure) to net cash flow from operating activities 20U-25 Total 21T23-24 Total Net movement in funds for the year (as per the Statement of Inancial Activities) (427) (145) Adjustments For: (Gains)/losses on the revaluatlon and disposal of invpAtments (22) Dividends and interest from investnients (71) (64) (tncrease)Idecrease in debtors 35 (35) ncreasel(decrease) in creditors (192) Net cash provided by (used in) operating activiti (carried down) (458) Statement of cth flows 202A-25 2023.24 Totsl Total Cash flows from operating activities: Net cash provided by (used in) operating activitses (brought down) (457) (458) Cash flows from inv&8ting activities: Dividends ond interest from investments 71 Proceeds from the sale of investtnents Redeemed monies held by Mayfair Capital 37 . PllrCh of investments at cost (709) Management fees charged directly to BISL deposit accowit 13 ancrea5e)Idecrease in debtors relating to dividends & interest Net c&8h provfided by (used In) investing activitiEs 1,706 . Change In cash and cagh equivalents in the rUwla1 year (384) Cash and cash equivalents at the beginning of the fanCIal year 1370 122 Cash and cash equlvalents at the eDd of the financial year 1,370 Analysis of Cash and Cash Equivalents 202*25 Totsl 2023-24 Total Total of cash held in GBS bank accounts 1370 Total of cash held in petty cash floats Total of cash and cash equivalents 986 1,370 Page No.12
SUSSEX COMMUNITY NHS FOUNDATION TRUST CHARITABLE FUNDS ACCOUNTS- 202412025 Notes to the Account Aeeounilng Policles Basis of Preparation The fitwiclal statements hav¢ b¢¢n prepared on a going conc¢rn b&8iS under the historical cost convention with the exception of inves¢m¢nts which are included at market value. The accounts (financial statements) have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP 2019) applicable to Clwities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and the Republic of Ireland (FRS 102) and the ChaTiti¢s Act 2011 and UK Generally Accepted Practi¢¢ OS it applies from l January 2019 The accounts (financial statements) have been pr¢pared to give a'true And faiv view and have d¢parted from tbe Charities (Accounts & Reports) Regulations 2008 only to the ent required to PTovide a'true & f41¢ view. This deporture h&8 involved following Accounting and Reporting by Charities preparÉng their accounts in accordance with the Financial RqK)rting Standara appIlble in the UK and the Republic of Ireland (FRS 102) issued on 16 July 2019 rather than the ACuting and Reporting by Clwitics: Statement of Recommended PractÉce effective from l April'2005 which hLs siiice been withdrawn. Sussex Community NHS Foundation Tnt Charitable Funds. rcpresents a public benefit entity &8 defined by FRSIO2. The TTUSt¢c considers that there are no material uncertainties that exist wtth the Susscx Community NHS Foundation Trust Charitable Fund's "ability to continue &% a going concern. The principl¢ accounting policies applied in th¢ preparation of the financial ststements are set out bclow. These policies have been consistently wplied to all years presented unless otherwise stsÉed. Fyllds Structure 12 Unrestricted income funds comprAse those which the Tn¢ is free to use for any PUT>s¢ in furtherance of th¢ charitablc objecÉ& Unrestricted funds include designated funds. where the donor has made known their non binding wishcs or where the tnistw at their discretio havc created & fid for a specific purpose. Reslricted fimds are funds which are to be used in accordance with specific restrictions imposcd by the donor. Where the restriction rcquires the gift to b¢ invested to pmduce an incom¢ for charitable puttK)ses but the trustees have the power to spend the capilaL it is classed as expendable endowm¢nÉ. Where the capital is held to produce an income catfftot itself be spenL the gift is classed &8 pemwent endowment. The Charity has one pern]an¢J)t endowment fi the Strand Fund and no expendable endowment. Th¢ Strand Fund is managed by the Trustee5 on atotal rettrn basi5. This means that the fimds are invested to maximis¢ th¢ return on investment without gard to whether that return is in th¢ forni of dividends or interest or c8pital appr¢ciationlreduction resulting from year ¢nd portfolio revalu10n5. Incomlng Resourw ID¢luding Donations a) All incoming resources aTC included in full in the Ststement of Financial Activtties as soon as the following three factors can be met: i) ¢ntitlem¢nt- 8rAses when a particular r¢source is receivable or the charitys right becomes legally enforceabl¢' ii) probabl¢- when At is probable (more lik¢ly than not) that the resources will be recelved; iii) measurem¢nt- when the monetary valu¢ of th¢ incoming resources can be me&sur¢d with sufficient reliability. The Charitable Fund5 recognise donations as and when they.are received Page No.13
SUSSEX COMMUNITY NHS FOUNDATIOIY TRUST CHARITABLE FUNDS ACCOUNTS- 2024ll025 Notes to the Atoount (conrtinued) b) Ineoming Resources from Legacies t£gacies are accounted for &s incoming resources either upon receipt or where the receipt of the legacy is probable Receipt is probable when: i) Confirn]ation has been received from the'representatives of the ¢state(s) that probate has been granted ii) The executors have established that there are sufficient assets in the estate to pay the legacy and iii) All conditions attached to the legacy have been fulfilled or are within the Charitys control. Resollrees Expended All expenditure is a¢counted for on an ac¢ruals basis and has been classified under headings that aggr¢gate all costs related to each category of expense thown in the Statement of Financial Activities. Expenditure is r¢cognised when the following criteria are met: i) There i5 a present legal or constructive obligation resulting from a past event ii) It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement iii) The amount of the obligation Gan be measured or estimated reliably. a) Gr*nts payable Grants payable are payments made to linked, related paty or third party NHS bodies and non NHS bodie& in furtherance of the chtwitable objectives of the funds held on trust primarily for the relief of those who are sick and for the members of stsff who care for them. They are accounted for on an arual$ b&8is 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: i) The Charity communicates its intention to award a grant to a recipient who th¢n has a reasonable expectation that they will )ve a grnnt ii) The Charity has made a public announcement about a Gommitment which is specific enough for the recipient to have a reasonable expe¢tstion that they will receive a grant iii) There is an established prdctice which indicates to the recipient that the Charity will honour its commitment. b) Irrecoverable VAT Irrecoverable VAT is char8¢d against the category of rcsources expended for whi¢h it was incurred. c) Allocation of overhead and sllPPOrt e05ts Overhead and support Costs are those costs which do not relate directly to a single activity. These costs have been allocated either as a direct cost or apportioned on an appropriate basis, os shown in notes 4 and 5, between Charitable Activities and Fund Raising. Once allocation andlor apportionment of overhead and support costs has been made between Charitsble Activities and Fundraisin& the costs attributable to Charitable Activities are apportioned across those activities in PTOPOrtion to total spend incurred by ¢a¢h one. Page No.14
SUSSEX COMMUNITY NHS FOUNDATION TRUST CHARITABLE FUNDS ACCOUNTS - 2024r2025 Notes to the Account (¢ontlnued) Resources Expended (continued) d) Costs of generating funds The costs of generating funds art those costs attributable to generating income for the Charity, other than those costs incurred in undertaking charitable activities in furtherance of the Charity's objectives. The costs of generating funds represent fundraising eosts together with the investment managers fees. Fundraising costs include an apportionment of independent examiner fees and the fee paid to the Trust to cover the salary eosts of the Charity's fund raising a¢tiviti¢s including a govemance char8¢. e) Charitable a1Vide5 Costs of charitable activities comprt5e all costs incurred in pursuit of the charitabl¢ objects of the charity. These costs comprise direct costs and an apportionment of overhead and support costs as shov4n in note 5. Fixed Isset itivestments The Charity does not hold propety or equipment as fixed a&8ets. Investments are ststed at market vue as at the balance sheet date. The statement of financial activities includes the net gains and losses arising from the revaluation and disposals throughout the year. Quoted stocks and share5 a included in the Balance Sheet at the current market values quoted by the Investment Managers. excluding dividends. Debtors DebÉors are amounts owed to the Charity. They are measured on the basis of their recoverable amounL Cash e2sh equivalents C&sh at bank and in hand is held to meet the day to day running costs of the Charlty as they fall due. The Charity does not currently hold any cash equivalents e.g. short terni deposit accounts. Credltors Creditors are amounts owed by the Charity. They are measured at the amount that the Charity eXpts to have to pay to settle th¢ debt. Amounts which are owed in more than a year are shown as long t¢rni creditors. Reall8ed gains and losses All gains and losses taken to the Statement of Financial Activities as they arise. Reali5ed gains and losses on investments are calculatsd as the difference between sale proceeds and opening market value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening market value (or purchase date if later). i.io Prior Year Adjustments There have not been any prior year adjustments made to this years a¢¢ounts. Pooling Scheme An official pooling scheme is operated for Anv¢stments relating to the following Funds: The Sussex Community NHS Foundatlon Trust (ExpeDd4bl¢) Fllnds. The Scheme was first registered with the Charity Commission on 17th'March, 1998 with the chang¢ of name affected by StatOry Instrument 2010 no.2229 dated 6tIL Septenther. 2010 and the authorisation as a Foundation Tt with effect from 1st April, 2016. 1.12 Accounting Estimates There are no estimated entries shown in these accounts. Page No.15
SUSSEX COMrUM NHS FOiJNDATEON TRusf CHARITABIE FUNDS AccoiJNfs. 202A121US Retated Th¢NHS Foundation Trjst and the NHS Suss¢x In¢egrad Care Board (ICB) are the sole benefi¢i¥ri¢s of the charity. The charity h8$ provid¢d fiEnding to the Trust and to the ICB for approved ¢xp¢ndityre made OD its b¢half. This funding amounted to £476.516 {£210,030 in 2023-241 and is included in th¢ total making costs of £490,491 (£221,868 in 2023-24) detailed in nth¢ 3.1. At the 3 1st March. 2025 the Charity ow¢d the NHS Foundation Tn and th¢ ICB £306J021£300.876 in 2023-24) and £nil {£nil in 2023-24) respectively for items PUTchas¢d by th¢seNHS bodies whith th¢ Charity had previi)usly agr¢td to finance. The Charity also paid manag¢ment ¥nd community ftmdraising salary $ts of £76.883 (£105.462 in 2023-24) which ar¢ fuTth¢r d¢tsiled in note 4. During th¢ year none of the members of the NHS Foundation Tn]st Board or s¢niorNHS Tnjst or ICB staff or parti related to them wer¢ mai¢rial beneficiwies of th¢ tharity. Ncither the Corporate Tru5e nor any member of the NHS Foundalion Trust Board has r¢c¢hvd Iorari emolunmts or pEnSeS in the year and the T¢¢ has not PU[chd tTUStce indwmiity insijrance. Details ol Support Costs Total 2(J24-25 Sptnd £'ooo Totsl 2023-24 Sd £'ooo Funded ivity £'ooo Expended- Chgritsblt Attivitles 3.1 Anilpis of Ch•ritsble Actlvities Spend: £'ooo Pattent W¢lfar¢ and Am¢ni¢i¢s Statrwelfare and Amenities Charity Wcbsite Development Purc1] of Medicoiioifice Equipment Building and R¢fuTbi5hmcnt W(Frks Course FS and Exp¢nse5 344 95 37 353 99 38 209 16 (9) (2) (2) 476 14 ** 490 222 ** £IOk of support costs relate to slaffing costs recharged from Sussex Community NHS Foundation Trnst (SeeNote 4) AggregAte athouDt paid 3.2 GrAnts madt to Institutions Name ol recipient Sussex Community NHS FoundtioD Trust 476.516 I¥HS Suysex Intcgrnted C#re Bord Nil Total.Valt ofGrants Made to IDJtithtio 476.516 The Charitable Funds at¢ ¢5tsblished solely &$ a grant makin& body and therefote th¢ numb¢r made during thc financial year to the Tn]st and to the ICB can be approximated by an assessment of the total numi*r of physical ant paym¢nts mad¢ by the Funds and ¢x¢luding those made directly to individuals. The largest singl¢ grant made during the financial Y (£295.106) was ts fjjnd th¢ contra¢t with Age UK to provid¢ C¢)mmunity Iink Worka5 The Lssessed number of grants nde to Suss¢x Community NHS Foundation Tyust during the finan¢ial year = 43 Aggreglte Amount pald 3J Gr4tsts P4id lo IDdlvldualJ There have not been any ¢ash gronts made during the y¢ar to illdividua15 Number of grants made in the financiol ye8r=Nil Tot#1 V41ue ofGr#nt PaymeDts to Individu418 Page No.16
Allocatlonof SuppDrl Cojts and Overhea 4 All0110Th ofGovtrnncegTrd Other S¥ppDrt CKts to Fund AUo¢•t¢d to Fund RaisiD Allocatedto firitsble Attivititt 2024-25 TotAI 2023.24 BLsisof Tots] Apportiowncntto Charitsbie Attivities 890 10.349 11239 11,239 SpeThd 76.493 Fund Exrws I7.0 Raisiig Eyjues 5.048 FR¥I$ll Ex[nS 3,IM PrdlespEnd 11100} PttrratD toSpBnd 1.535 Fw¥l R•i¥ihgExpeDtes 306 Sp¢Dd 216 Pm44tyto SpeDd 221 Prmtsto nd C¢Jrnnjry Rai$iDB Mwer 8.150 560 150 4480 1920 IDdependEntExBminETS fres (Unbillrd 2021r22) IknoTfy rnonthtymvbehjP fees 13Q6 2J06 303 216 Jw¢Givin8moDth!y fees Smee& Ford IeBa¢YTt seTrice 216 188 13,976 91,526 BylJof A rtloimeDt- TheCknitydDPS ttOtellLploy atsytstlff thI#Tte¢lY¢S manDBanattfee redwof 1I239frWtheTrillIesPCctorth¢li spent FLmd Rgi%in8Acuvities. The tem11£1349IS JltstbulBbl¢tQChitrtsI¢ A¢tiwiiits bD51%en•ppoTtionedaGtw thE5Ea¢iiiYtiCS JD PToportioD lo totsl 5peDd. si]r]y. 6othE1dtPtthtEY1Ints fttbD5beeD slioxtrd to FundRalsitsBA¢tiwwswith the bllte of £2,920 bcing•UoEEtedtv ChlbIAdiV1ti¢ AppDrtwwNemt Df Support CogtsAnd overld5 Totsl Monddy AIIOA McllthErJhip In Year Ftts To1 Fcr Raar8E +Nwlled t4xy ID Year 2023-24 20225 Cbwritwble AciiVititJfuDd PDtientWelfare4ndArn1ll Movemtlts Staff Wclfate and knEnitir5 8,834 3.223 1,246 23 327 144 52 21 9JOS 4394 lJ13 14 17 10.329 561 14201 Build188dRefWbhrlltwoTks (1 (31 {561 4YI 216 14976 II Re$tricted Toi•l 20115 FndS 2023.24 AvAllable forCh*rity Uje i £000 ID for thEyellr inEte45B1{Fedudi) (319) {108} (4Z7 {1451 InCTuRI(lmetIOl funthiYllUibl¢ J19 14 Pa8e No.17
SUSSEX COMMUNITY NHS FOUNDATION TRUST CHARITABLE FUNDS ACCOUNTS. 202412025 The Investment Portfollo Analysis of Fixed Asset Investments Held In UK 7.1 Fixed Asset Investments: 2024-25 Total £'ooo 2023-24 Total £'ooo Market value at 1st April Add: Acquisitions at cost Less: Disposals at carying value Less: Management fees charged directly Net gainl(loss) on revaluation 1,627 747 (2,361) (13) Market value at 3 1st March Historic cost at 3 1st March Analysis of Market Value of Investments 7.2 Market value at 31st March: .2024-25 Total £'ooo 2023-24 Total £'ooo Investments listed on the UK US & European Stock Exchanges Cash held as part of.the investtnent portft?lio Anatysis of Gross Income from Investments 7.3 Total gross income 2024-25 Totsl £iooo 2023-24 Total £'ooo From investments listed on the UK US & European Stock Exchanges 27 From caski held as part of the invesiknent portft)lio Sub-totsl gross illcome from fixed asset inv¢stments only 27 From cash held in interest bearing bank alc's 71 37 Total gross income from investments 71 64 Page No.18
SUSSEX COMMUNrrY NHS FOUNDATION TRUST CHAIUTABLE FUNDS ACCOi]NTS . 202412025 Analysis of Debtors Total 31st March, 2025 £•ooo Total 3 1st March, 2024 £'ooo Amounts falling due within one year: Trade debto Prepayments ACcnd income Other debtors 45 Total debtors falling due within one year 45 Total debtors falling due after more than one year Total debtors 45 Analysis of Creditors Totsl 31st March, 2025 £TOOO Tots131st March, 2024 £'ooo Amounts falling due wlthin one year: Trnde creditors Other creditors Acctuals 307 301 Total creditors falling due within one year 310 304 Total creditors falling due after morc than one year Totsl creditors 310 304 The 'Other Creditors, figure relates wholly to the amounts owing to the Trust in reSpt of purchases and cash payments made on behalf of the Charity which have rernained un-reimbursed at the year end. Page No.19
SUSSEX COmMUm NHS FOiiNDATION TRusf CHARITABLE FUNDS ACCOUNTS. 202412025 Analysi¥ of Fmmds 10 Unrestrieled Funds Flttaneial Activities Balance 31 March 2024 £'ooo Incoming Resources Transfers Resources Expered tn l(Out) BAlaDce 31 Mareh 2025 Mt¢ril funds £'ooo £'ooo £'ooo A IAwrie Legacy B Suss¢x Community General C L¢wes Hospktsl Generdl D Salvin8ton Lodge E Arund¢l Hospital General Others (22 at 31 March 2025) 477 57 31 (336) (83) (i) 150 91 30 105 12 62 (3) (29) Totals 640 iio 423 (6) Details of Material . Unrestrieted Funds 102 Name of fund DeriptIon of the nature pllrpose of eaeb fund A LawTie L¢ga¢y B Sussex CoThmunity General C Lewes H05pilal Geral D Salvington [Se E Arundd Hospitsl General For stsff & patient amenitigs. ¢quipmeTht etc in the Midhurst ar¢8 For any charitable pwpos¢ within the NHS Foundation Trust For staff & patient amenitie5. ¢quipment etc at Lew Hospital For staff & patient ameniti¢s, equIpMt etc at Salvington Lodge For staff & patient ameniti¢5. equipment etc at Anuthl Hospitsl Analysis of Restricted Funds ioJ FinaD¢i41 Aetivities Balance 31 March 2024 £'ooo Incoming Re)S Transf¢r5 liesour¢¢s In l(Out) Balance 31 Mareh . 2025 £iooo Matsril futtds £'ooo A Turner Ikgacy B Chailey General & End5trea C Sussex Re]bIlItation C¢ntre D NHS Sussex ICB E Hove Polyclinic Q¢n¢ral F NHS Charities Together Grant Funding 011S (8 at 31 March 2025) 167 120 (5) (3) (6) (i) (i) (128) 162 30 27 14 12 15 13 133 16 31 {145) 354 Detsils Df Materi41 Re5¢ricted Fulld5 10.4 Name of fuDd Description of the nature and purpose of each fund A Turner Lega For stsff & patient amenities. equipment etc at Chailey Heritage B Chailey Gencrnl & Endstream For staff & patient amenitie5, equipment etc at Chailey Heritage C Sussex Rchabilitstion Centre For staff & patient ameniti¢s, equipment etc at Sussex Rehab Ccntre D NHS Swex ICB For any charitable purpose relating to NHS Sussex ICB E Hove Poly¢linic Genttal For staff & patient arneniti equipment etc at Hove Polyclini F NHS ChaTities Tog¢th¢r Grant Funding NHS Clwities Together gants mad¢ for specific projects These Funds des¢rib¢d as Restricted because together they make up th¢ Charities related to the S Community General Charltable Fund. Each of these Charitiesth&8 been ¢stsblished by Deed of Trust and gISted sepaTat¢ly with the Chority CoEnmissioD. Th¢'obj¢¢ts claw, contained within the Ttust Deed restricts their use to the purposes slated abov¢. Detsi15 or PermAneDt Endowment Fund 10.5 Nm¢ of fund B*laMce £'ooo De8¢rlptlon of the llaturt ind purpose of fund Strand Fund Capital invested for the training of Dtstrict Nursing staff The capitsl in this Fund is held in perpetuity with the ill(ne earned from inveslment credited to an unrestricted Fund wtwe it can be used for the purpose ststed. Page No.20
CoDnected Org811iSations li 21)24-25 TvrThover of N¢t Profitl CoDnected (Loss) for the OrgAniSatio CoDn¢¢¢ed Organl$#tion 2023-24 Net Profitl ILoss) for the Connected Organisation Name, naTe of ¢otJneclion. description of activities undertaken and details of any qualifications expressed by their auditors Twnover of Connected Organisation The corpordte tne¢ of the Charitable funds is Community, a Community Specialist and Rehabilitati¢)n Services NHS Foundation Tnl with unqualified accounts. 351,40A,1100 {624,OIM) 325,620.000 5,583.000 Full Analy81& of Nots3.1 Resource Expended- Gr4nt Funded Aetivities 12 2024-25 2023-24 MlrI1 Equipment FurnithT¢ Fittings & DecoTatiDg Offi¢¢ Equipment Course Fees & Expenses Travel ExpeE]ses Contract with Age UK to Provide COMu1ty Link Worf(ers Funding for Maunillan Nursing Hom¢ Support Funding for Portable Sensory Station Other Patient Welfare Items Worksbop Expendittwe ChrAslm&s F&stiviti& Funding for Stsff Rest Spaces Capitsl Scbeme Other Staff Welfare Items Charity Website DevelopmeDt Other Expenditure 913 .622 5.447 (8,350) 18 (540) (2208) 109 295,106 41,166 5,341J lJ59 192.479 4274 3.347 95J70 857 37,118 164 13.146 209 476516 210,030 Posi Balance Shoet Events 13 Ther¢ have been no postbalallce Sh events to report Page No.21