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← West London NHS Charitable Fund

2025-03-31-accounts

WEST LONDON NHS TRUST

REPORT OF THE TRUSTEE AND FINANCIAL STATEMENTS CHARITABLE FUNDS

2024/25

1 Armstrong Way, Southall, Middlesex UB2 4SD Tel: 0208 354 8533 Registered number: 1051836

Cover

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Page
Report of the Trustee 2-5
Statement of Trustee's responsibilities 6
Statement of Financial Activities 7
Balance Sheet 8
Statement of Cash Flows 9
Notes forming part of the Financial Statements 10-16
Independent examiner's Report 17

Page 1

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Report of the Trustee for the year ended 31 March 2025

Introduction and basis of preparation

The Trustee is pleased to present the Annual Report and Financial Statements in respect of the Charitable Funds of West London NHS Trust for the financial year ended 31 March 2025.

These documents have been prepared in accordance with the Charities (Accounts and Reports) Regulations 2011 and the Statement of Recommended Practice-Accounting and Reporting by Charities SORP under Financial Reporting Standard 102 (FRS 102).

Background to the West London Charity

West London NHS Trust is a corporate body which was established under the West London Mental Health National Health Service Trust (Establishment) Order 2000.

As a corporate body, West London NHS Trust has specific powers to act as a corporate Trustee and in this role, it is accountable to the Charity Commission for those funds deemed to be charitable.

Who We Are

The Charitable Fund of West London NHS Trust (West London NHS Charity), is a registered charity (registered number 1051836). We exist to raise funds and receive donations for the benefit our patients and staff.

The funds are divided internally according to the donors' intentions, whether that is restricted or unrestricted, and further sub-divided on the basis of the purpose for which the fund has been allocated.

What we aim to do: our objectives and activities

With both donations and careful management of our existing funds, the charity aims to support the needs of patients, focusing on areas that are not covered or fully supported by NHS funds.

The Trustee is responsible for ensuring that restricted funds held are utilised according to the wishes of the provider. The following funds are restricted:

Clayponds - to be used for service user amenities and development of the unit.

Adult and Older Adult Patient Care - to be used for adult and older adult mental health wards and rehabilitation.

The Trustee is responsible for ensuring that unrestricted funds are used to improve the facilities and conditions for various patient and staff groups.

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

West London NHS Charity (WL Charity) have operated during the year to fulfil the objectives of the various funds noted above and the Trustee has had regard to Charity Commission guidance on public benefit. The Trustee publicises how the fund can be accessed through Trust publications and provides proforma guidance on submitting a bid.

In 2024/25 charitable fund activity continued to be primarily focused on staff and patient welfare. The Fund was recipient of an two NHS Charities Together Grant's which were spent on staff health & wellbeing and on development of the charity.

Funds were utilised to fund a variety of projects including:

Page 2

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Report of the Trustee for the year ended 31 March 2025 (continued)

The Trustee considers that there are sufficient reserves held at the year end to manage any foreseeable downturn in the UK and global economies. The Trustee consider that there is a reasonable expectation that West London NHS Charity has adequate resources to continue in operational existence for the foreseeable future and, for this reason, the Trustee continues to adopt the ‘going concern’ basis in preparing the accounts.

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

The charity aims to continue to meet its objectives in relation to management of existing funds during 2025/26

The committee plans to continue focussing on developing the charity's fundraising strategy and other sources of funding in the year ahead. In 2024/25 an external consultant was commissioned to review the charity's infrstructure and work with us to write a roadmap for the charity's development.

Our reserves policy

The Trustee agrees that the level of reserves in respect of unrestricted funds should be sufficient to enable them to meet demands on the charitable funds, both now and in the future. It is difficult to predict the likely level of expenditure in the potentially expensive areas of medical research, care provision and staff welfare. The reserves level has been set by the Trustee at a minimum of £500,000 in cash and cash equivalents and investment funds. This level of reserves has been set in order to provide financial stability for up to 3 years expenditure of the funds.

Maintaining reserves will mitigate against significant fluctuations in the level of donations and the trading risk the investment of the fund is exposed to. Performance against this reserve level will be monitored by the Charitable Funds Committee on an annual basis and any changes to this policy need to be agreed by the Committee. Designated Funds held by the charity are detailed in note 16.

About our investments

The Charitable Funds Committee determines the investment policy for trust funds. The aim of the policy is to optimise the investment income received, while ensuring that the capital value of the funds is not eroded.

The investments are held with independent fund managers. Cash balances are held in RBS bank accounts.

To ensure that appropriate advice and guidance is available the following has been agreed:

• The Charitable Fund Committee has the delegated authority to appoint fund managers.

The main aims of the policy are as follows:

• Any working capital balance will be retained with the charity's RBS accounts which are distinct from the West London NHS Trust's account.

As at 31 March 2025 the charty holds one investment fund with M&G. During the year, the equity investments have shown an increase of 4.27% (2023/24 - decrease of 1.83%), and generated income at 5.99% (2023/24: 5.19%).

Cash deposits returned a rate of interest of 3.26% (2022/23: 3.29%). Interest rates started to rise during 2022/23 and were high throughout 2023/24 and 2024/25 which has increased the annual return percentage.

For the year ended 31 March 2025 the Trust has no social investment policies.

Page 3

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Report of the Trustee for the year ended 31 March 2025 (continued)

How we organise our affairs: reference and administrative details

The Charity

The West London NHS Trust Charity is registered with the Charity Commission under the single Registered Number 1051836.

How to contact us

The principal address of the Charitable Funds is West London NHS Trust, Finance Department, 1 Armstrong Way, Southall, UB2 4SD. Tel 020 8354 8485.

The Corporate Trustee

West London NHS Trust is the Corporate Trustee of the Charitable Funds, and members consist of the Executive and NonExecutive Directors of the Trust. The Chairman and Non-Executive Directors of the Trust have been appointed by the Secretary of State for Health, in accordance with national procedures for appointments to such positions, for a term of office that may vary from two years to four years. Executive Directors are appointed by the Trust through an appropriate recruitment and selection process.

The Charitable Funds are managed by the Charitable Funds Committee, which is a sub-committee of the West London NHS Trust Board. This sub-committee meets at least three times a year and is responsible for overall policy and setting up procedures under which day-to-day management can be delegated to members of staff employed by West London NHS Trust. The committee is also solely responsible for approving bids for funding. The responsibility of appointing the Committee rests with the West London Trust Board.

The following individuals were members of the West London NHS Trust Board during the year ended 31 March 2025, and had the designated responsibility for the Charitable Funds:

Mr Tom Kibasi Mr Jaspal Dhillon (until June 2024) Professor Paul Aylin (until October 2024) Mr Hassaan Majid Dr Mohini Parmar Ms Yin Jones Ms Ayesha Mohideen (Associate Non-Executive Director until August 2024) Mr Stephen Marston (from July 2024) Mr Harry Quilter-Pinner (from July 2024) Mr David Stout (from July 2024) Ms Maria O'Brien (from June 2024) Mr Paul Stefanoski Ms Manpareet Hothi Dhaliwal (from December 2023 until June 2024) Dr Derek Tracy (until November 2024) Dr Claire Dillon (from December 2024) Mr Neil Ragoobar (Interim May-Aug 2024) Ms Nina Singh Ms Stephanie Bridger (until June 2024) Ms Gillian Kelly (from July 2024) Ms Leeanne McGee Ms Meera Mistry (from January 2025) Dr Christopher Hilton

Members of the West London NHS Trust Board who served on the sub-committee during the year are as follows:

Ms Yin Jones (Chair from September 2024) Ms Ayesha Mohideen (Chair until August 2024) Mr Paul Stefanoski Ms Manpareet Hothi Dhaliwal Ms Stephanie Bridger (until June 2024) Ms Gillian Kelly (from July 2024) Mr Harry Quilter-Pinner (from July 2024)

Bankers:

The Royal Bank of Scotland, Government Banking CST, 2nd Floor, 280 Bishopsgate, London EC2M 4RB

Legal advisors:

Capsticks Solicitors, 77/83 Upper Richmond Road, London, SW15 2TT.

Page 4

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Report of the Trustee for the year ended 31 March 2025 (continued)

Charity governance, structure and management arrangements

The Trustee decides policy and make sure it is implemented. Day to day management is delegated to the finance department who are responsible for carrying out the decisions of the Trustee and for working with any professional advisors.

The Trustee confirms that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Trustee recruitment, appointment and induction

The Chairman and Non Executive Directors of West London NHS Trust are appointed by the Secretary of State for Health, in accordance with national procedures for appointments to such positions. Appointments may be terminated by the Secretary of State for Health.

The Chief Executive and other Executive Directors of West London NHS Trust are appointed by panels consisting of the Chairman, Non Executive Director(s) and external assessors. The Executive Directors have permanent contracts with a requirement to give or receive six months notice of termination.

The Charitable Funds are managed by the Charitable Trust Funds Committee, which is a sub-committee of the West London NHS Trust Board. This sub-committee meets at least three times a year and is responsible for overall policy and setting up procedures under which day-to-day management can be delegated to members of staff employed by West London NHS Trust. The committee is also solely responsible for approving bids for funding. The responsibility of appointing the Committee rests with the West London NHS Trust Board.

It is considered that the active involvement of the Trustee in the management of West London NHS Trust is sufficient training in respect of the main activities of the Charitable Funds. The Chief Finance Officer is responsible for ensuring that the Trustee is sufficiently briefed in respect of any necessary aspects of charitable legislation and practice.

Key management personnel remuneration

The Trustee has concluded that, alongside the Director of Finance, they comprise the key management personnel of the charity as they are in charge of:

No Trustee remuneration was paid in the year.

Members of the Trustee are required to disclose all relevant interests and withdraw from decisions where a conflict of interest arises. All related party transactions are disclosed in note 3 to the accounts.

Risk analysis

The Trust considered risks impacting the charitable fund during 2024/25 across four categories; governance & management, financial, operational and external factors.

These risks were reviewed and agreed by the committee during the year. No risks within these categories were considered as being high during the financial year.

Chair Nov? Charitable Funds Committee Date: 11 December 2025

Trustee: Date: 11 December 2025 LS

Page 5

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Statement of Trustee's responsibilities in respect of the Trustee's annual report and accounts

Under charity law, the trustees are responsible for preparing a Trustees’ Annual Report and financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that period. The trustees have elected to prepare the financial statements in accordance with UK Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

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

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether the recommendations of the Statement of Recommended Practice have been followed, subject

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

• assess the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and

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

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

By Order of the Trustee: Signed:

Chair of Charitable Funds Committee

Date: 11 December 2025

Trustee

Date: 11 December 2025

Page 6

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Statement of financial activities for the year ending 31 March 2025

----- Start of picture text -----
2024-25 2023-24
Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£000 £000 £000 £000 £000 £000
Income and endowments from
Donations and legacies 4 3 0 3 5 0 5
Grants 4 18 0 18 101 0 101
Fundraising 4 0 0 0 0 0 0
Income from investments 6 34 8 42 33 7 40
Other Income 0 0 0 0 0 0
Total income and endowments 55 8 63 139 7 146
Expenditure on
Charitable activities
Patients' welfare and amenities 7 (28) (1) (29) (13) 0 (13)
Staff welfare and amenities 7 (20) 0 (20) (25) 0 (25)
Medical research 7 0 0 0 0 0 0
Grants 8 0 (1) (1) (33) 0 (33)
Total expenditure 7 (48) (2) (50) (71) 0 (71)
Net gains / (losses) on investments 12 0 12 (5) 0 (5)
Net income / (expenditure) 19 6 25 63 7 70
Reconciliation of Funds
Total funds brought forward 626 163 789 563 156 719
Total funds carried forward 645 169 814 626 163 789
----- End of picture text -----

During the year, the West London NHS Trust Charity has neither discontinued any of its operations nor acquired any new ones. The notes at pages 10 to 16 form part of this account.

Page 7

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Balance Sheet as at 31 March 2025

Notes
Fixed assets
Investments
10		 Unrestricted
Restricted
Total at 31
Unrestricted
Restricted
Total at 31
Funds
Funds
March 2025
Funds
Funds
March 2024
£000
£000
£000
£000
£000
£000
282
0
282
270
0
270
Total fixed assets
Current assets
Debtors
11
Cash and cash equivalents
12		 282
0
282
270
0
270
1
0
1
1
0
1
371
170
541
361
163
524
Total current assets
Liabilities
Creditors: Amounts falling due
within one year
13		 372
170
542
362
163
525
(10)
0
(10)
(6)
0
(6)
Net current assets 362
170
532
356
163
519
Total assets less current liabilities 644
170
814
626
163
789
Total net assets 644
170
814
626
163
789
The funds of the charity:
Restricted income funds
15.1
Unrestricted income funds
15.2		 0
170
170
0
163
163
644
0
644
626
0
626
Total charity funds 644
170
814
626
163
789

The notes at pages 10 to 16 form part of this account.

Approved by the trustees on 3rd December 2025 and signed on their behalf by:

Signed:

Date: 11 December 2025

Name: Yin Jones - Trustee and Chair of the Charitable Funds Committee

Page 8

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Statement of cash flows for the year ending 31 March 2025

Notes Total at 31
Total at 31
March 2025
March 2024
£000
£000
Cash flows from operating activities:
Net cash provided by (used in) operating activities
14
Cash flows from investing activities:
Dividends, interest and rents from investments
6
Proceeds from the sale of investments
10.1
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the reporting
period
Cash and cash equivalents at the beginning of the
reporting period
 (26)
40
42
40
0
0
42
40
16
80
524
444
Cash and cash equivalents at the end of the reporting
period		 540
524

Page 9

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

Notes to the Accounts

1 Accounting Policies

1.1 Basis of preparation

The financial statements have been prepared under the historic cost convention, with the exception of investments which are included at market value. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the Charities Act 2011.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

In compliance with FRS 102 and the Charities SORP FRS 102 governance costs are classified as support costs and have therefore been apportioned between fundraising activities and charitable activities. There is no effect on the total expenditure.

The analysis of support costs, including governance costs, is shown in note 9.

Cash and cash equivalents: previously investments held in a 90 day access savings account have been shown separately on the face of the balance sheet. As these are very liquid funds they are classified as cash equivalents and are now shown as part of cash and cash equivalents on the balance sheet. There is no impact on the total funds of the charity. An analysis of cash and cash equivalents is provided in note 13.

1.3 Funds structure

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified as a restricted fund.

Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose.

Those funds which are not restricted, are unrestricted funds reflecting the non-binding wishes of donors and are at the trustees’ discretion. The major funds held in each of these categories are disclosed in note 16.

Page 10

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

1.4 Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that 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, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be met until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income.

1.5 Incoming resources 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:

• Confirmation has been received from the representatives of the estate(s) that probate has been granted

• The executors have established that there are sufficient assets in the estate to pay the legacy and

• 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 of the conditions for income recognition are met.

1.6 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:

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

1.7 Allocation of support costs

Support costs are those costs which do not relate directly to a single activity. These include some staff costs, costs of administration, internal and external audit costs and IT support. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis. The analysis of support costs and the bases of apportionment applied are shown in note 8.

1.8 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 include an apportionment of support costs as shown in note 6.

Page 11

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

1.8 Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

1.9 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, highlight liquid investments, usually held in a business bank account.

1.10 Creditors

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

Amounts which are owed in more than a year are shown as long term creditors.

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

2 Related party transactions

During the year none of the members of the charitable funds committee or parties related to them has undertaken any material transactions with the West London NHS Charity.

3 Trustee and Connected Persons Transactions

West London NHS Trust is a connected organisation of the charity. The turnover of the Trust in 2024/25 was £541m, with an adjusted retained surplus of £0.2m (2023/24: £451m and £3m respectively).

The Trustee was not paid any remuneration during the year (2023/24: £nil).

Page 12

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

4 Income from donations, legacies and grants

Unrestricted
Funds
£000		 Restricted
Funds
£000		 Total
2025
Funds
£000		 Total
2024
Funds
£000
Donations from individuals and groups
Grants
Fundraising
Legacies		 3
18
0
0		 0
0
0
0		 3
18
0
0
0		 5
101
0
0
Corporate donations 0 0 0
Total 21 0 21 106

5 Role of volunteers

The West London NHS Charity is reliant on the contributions of volunteers in the smooth implementation and running of approved and ongoing projects. Charity volunteers are primarily Trust employees who give their own time to ensure that service users receive the full benefit of approved charity funded projects.

Volunteer activity includes the fundraising work of charity champions plus running of the two service user football teams.

6 Gross investment income

7
Analysis of charitable expenditure
Staff welfare and amenities
Patients welfare and amenities
Grants
Research
Fixed asset equity and
similar investments		 Unrestricted
funds
£000
34
Activities
undertaken
directly
£000
20
29
1
0
50		 Restricted
funds
£000
8
Grant
funded
activity
£000
0
0
0
0
0		 Total
2025
£000
42
Support
costs
£000
0
0
0
0
0		 Total
2024
£000
40
Total
2025
£000
20
29
1
0
50		 Total
2024
£000
25
13
33
0
71

Figures include support costs and overheads allocation, see note 9.

8 Analysis of grants

Grants paid to individuals totalled £1,000 during 2024/25 (2023/24: £1,000).

9 Allocation of support costs and overheads

Support and overhead costs are allocated between fundraising activities and charitable activities. Governance costs are those support costs which relate to the strategic and day to day management of a charity.

Governance Costs
Independent Examination
Total		 Patients'
welfare and
amenities
£000
10
0
10		 Staff
welfare and
amenities
£000
10
1
11		 Total
2025
£000
20
1
21		 Total
2024
£000
4
1
5

Page 13

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

10
Fixed asset investments
10.1
Movement in fixed asset investments
Market value at 1 April 2024
Proceeds from the sale of investments
Net gain / (loss) on revaluation
Market value at 31 March 2025		 2025
£000
270
0
12
282		 2024
£000
275
0
(5)
270

10.2 Fixed assets by type:

Investments listed on Stock Exchange Held
in UK
£000
282
282		 2025
Total
£000
282
282		 2024
Total
£000
270
270

The market value of the portfolio can be further analysed as follows:

Investments
Equities Investment Fund for Charities ("Charifund")		 Market
value at
31 March
2025
£000
282
282		 Market
value at
31 March
2024
£000
270
270

There are no restrictions on the disposal of investments.

Page 14

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

----- Start of picture text -----
11 Analysis of current debtors 2025 2024
£000 £000
Accrued income 1 1
Total 1 1
12 Analysis of cash and cash equivalents 2025 2024
£000 £000
Cash in hand 541 524
Total cash and cash equivalents 541 524
13 Analysis of liabilities 2025 2024
Amounts falling due within one year: £000 £000
Accruals 10 6
Total creditors falling due within one year 10 6
14 Reconciliation of net income / (expenditure) to net cash flow from operating
activities
2024/25 2023/24
£000 £000
Net income / (expenditure) for year (as per the
statement of financial activities) 13 75
Adjustments for:
Dividends, interest and rents from investments (43) (40)
(Increase)/decrease in debtors 0 0
Increase/(decrease) in creditors 4 5
Net cash provided by (used in) operating activities (26) 40
----- End of picture text -----

Page 15

CHARITABLE FUNDS-WEST LONDON NHS TRUST -2024/25

15 Analysis of charitable funds

15.1 Analysis of Restricted fund movements

Material funds
Clayponds
Adult and Older Adult Patient Care
Total		 Balance
Incoming
Resources
Gains and
Balance
1 April
Resources
Expended
Losses
31 March
2024
2025
£000
£000
£000
£000
£000
18
1
(1)
0
18
145
7
0
0
152
163
8
(1)
0
170

Details of material funds -Restricted funds

Name of fund Description of the nature and purpose of each fund Clayponds For service user amenities and development to be undertaken in the Unit. Adult and Older Adult Patient Care For adult and older adult mental health wards and rehabilitation.

15.2 Analysis of Unrestricted fund movements

----- Start of picture text -----
Balance Incoming Resources Gains and Balance
1 April Resources Expended Losses 31 March
2024 2025
£000 £000 £000 £000 £000
Material Funds
Broadmoor Fund 415 24 (11) 12 440
London Fund 211 31 (38) 204
Total 626 55 (49) 12 644
----- End of picture text -----

Details of material funds - Unrestricted funds

Name of fund Description of the nature and purpose of each fund Broadmoor Fund Welfare of service users at Broadmoor Hospital London Fund Welfare of service users at London sites

Page 16

INDEPENDENT EXAMINER’S REPORT

- Independent examiner’s report to the trustees of the West London NHS Trust Charitable Funds Charity no 1051836

I report on the financial statements of the charity for the year ended 31 March 2025, which comprise the statement of Financial Activities, the Balance Sheet and the related notes 1-15.

Respective responsibilities of Trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (‘the Act’). The Charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. Where the charity’s gross income exceeded £250,000 I am qualified to undertake the examination by being a qualified Fellow of the Chartered Association of Certified Accountants.

It is my responsibility to examine the accounts under section 145 of the Charities Act, follow the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

(1) In connection with my examination, no material matters have come to my attention which give me cause to believe that, in any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or

the accounts did not accord with the accounting records; or

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

(2) 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.

Chaweevan Williams FCCA Chartered Certified Accountant Verdant Accountants Limited 20-22 Wenlock Road London N1 7GU

Date: 15 January 2026

Page 17