Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund Trustee’s Annual Report & Accounts For the Year to 31 March 2023 Registered Charity No 1051858 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **Contents** ||**Page Number**| |---|---| |Reference and administrative details|2| |Report of the Trustee|3| |Structure, governance and management|4| |Risk management|7| |Objectives and strategy|8| |Public interest benefit|8| |Reserve policy|9| |Investment policy|9| |Annual review of income and expenditure|10| |Overview and future plans|12| |Acknowledgement|14| |Statement of Trustee’s responsibilities|15| |Report of the independent examining accountant|16| |Statement of Financial Activities|17| |Balance Sheet|18| |Notes to the accounts|19| Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Reference and administrative details **Address of Charity:** Lovely Lane Warrington Cheshire WA5 1QG Tel: 01925 662835 **Registered Charity no:** 1051858 **Bankers:** Government Banking Service National Westminster Bank PLC Premier Place Devonshire Square LONDON EC2M 4XB **Independent examiner:** Philip Urmston FCA Voisey & Co LLP 8 Winmarleigh Street Warrington Cheshire WA1 1JW 2 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Report of the Trustee for the year ended 31 March 2023 ## **Foreword** Warrington and Halton Teaching Hospitals NHS Foundation Trust (the “Corporate Trustee”) presents the Charitable Funds Annual Report together with the independently examined financial statements for the year ended 31 March 2023 of Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund (“the Charity”). Under Part 8 section 145 of the Charities Act 2011, the Corporate Trustee has exercised the Charity’s exemption from audit. External scrutiny through _independent examination_ is permitted and deemed appropriate for the Charity as its gross income is below a statutory threshold. The Charity’s Annual Report and Accounts for the year ended 31 March 2023 have been prepared by the Corporate Trustee in accordance with Part 8 of the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019. The Charity’s Annual Report and Accounts include all of the separately established funds for which the Warrington and Halton Teaching Hospitals NHS Foundation Trust is sole beneficiary. 3 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Structure, governance and management ## **Corporate Trustee** The sole corporate trustee of the Charity is the Warrington and Halton Teaching Hospitals NHS Foundation Trust. The Charity was established in accordance with paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990. The Corporate Trustee is managed by its Board of Directors which consists of executive and non-executive directors. It has responsibility for planning, directing and controlling the activities of the entity, ensuring that the NHS body fulfils its duties in managing the charitable funds. The members of the Board of Directors of the Corporate Trustee who served during the financial year and up to the date of compilation of this report were as follows. |**Name**|**Title**|**Notes**| |---|---|---| |Steve McGuirk|Chairman|| |Professor Simon Constable|Chief Executive|| |Michael O'Connor|Non-Executive Director|| |Julie Jarman|Non-Executive Director|| |John Somers|Non-Executive Director|Commenced 1st October 2022| |Dr Cliff Richards|Non-Executive Director|| |Jayne Downey|Non-Executive Director|Commenced 20th April 2022| |Dr Margaret Bamforth|Non-Executive Director|Left 30th April 2022| |TerryAtherton|Non-Executive Director|Left 30thSeptember 2022| |KimberleySalmon-Jamieson|Chief Nurse and DeputyChief Executive|| |Dr Paul Fitzsimmons|Executive Medical Director|| |Michelle Cloney|Chief People Officer|| |Andrea McGee|Chief Finance Officer and Deputy Chief
Executive|Left 30thSeptember 2023| |Jane Hurst|Chief Finance Officer|Commenced 1stOctober 2023| |Dan Moore|Chief OperatingOfficer|| |LucyGardner|Director of Strategyand Partnerships(1)|| |Pat McLaren|Director of Communications & Engagement(1)|Left 30th September 2022| |Kate Henry|Director of Communications & Engagement(1)|Commenced 1st October 2022| (1) Non-voting Directors. The Charity is established as an umbrella charity, registered with the Charity Commission (no. 1051858). The umbrella charity covers the existence of a single unrestricted fund containing 5 (8 in 2021/22) designated funds and a general unrestricted fund as at 31 March 2023 and, currently, 10 restricted funds (11 in 2021/22). The Charity was first registered as both Halton General Hospital NHS Trust Charity and 4 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Warrington Hospital NHS Trust Charity in April 1996 under the Charities Act 1993, which is now been incorporated into the Charities Act 2011. In April 2001, supplemental deeds were executed to amalgamate the administration, trustees, objects and powers of the two charities following merger of the two organisations, creating the single body known as North Cheshire Hospitals NHS Trust Charitable Fund. On 1 December 2008, the Trust changed its name to Warrington and Halton Hospitals NHS Foundation Trust, following its transition to Foundation Trust status. The name of the Charity was changed accordingly by way of a supplemental deed and registered with the Charity Commission on 16 March 2010. Supplemental deeds were further submitted in January 2020 to formally amend the Charity’s name to Warrington and Halton Teaching Hospitals NHS Foundation Trust Charitable Fund following the Trust’s formal name change in November 2019 to Warrington and Halton Teaching Hospitals NHS Foundation Trust. ## **Charitable Funds Committee** The Board of Directors (the Board) established a committee on 5 April 2001, known as the Charitable Funds Committee, (the Committee) reporting to the Board, in accordance with standing order 6 for the practice and procedure of the Board of Directors (annex 7 of the Trust’s Constitution). The role of the Committee is to oversee the management of the affairs of the Charitable Fund. This is a delegated duty carried out on behalf of the Corporate Trustee. The role is to ensure that the Charity acts within the terms of its declaration of trust and appropriate legislation, and to provide information to the Audit Committee to enable it to provide assurance to the Board that the Charity is properly governed and well managed across its full range of activities. Aside from any restricted funds held, the Charity holds a single general fund, within which designated funds have been created to acknowledge expressions of wish from donors about the particular department or ward which should ideally benefit from their generosity. The Trustee has an intention to use the income of designated funds in the areas indicated by donors. However, the Committee may choose to apply the funds to general purpose in any area of the Trust’s hospitals in accordance with the Health Service Act 1977. ## **Membership of the Committee** The Committee shall be composed of all independent Non-Executive Directors, one of whom will be appointed as Chair of the Committee and up to three voting Executive Directors to include the Chief Finance Officer and Deputy Chief Executive, the Chief Nurse and Deputy Chief Executive, and Chief People Officer or their nominated deputies. 5 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **Attendance** The following individuals, or their nominated deputy, shall normally be in attendance at the meetings: - Director of Communications and Engagement - Head of Fundraising - Deputy Chief Finance Officer and Freedom to Speak Up Guardian - Financial Planning Accountant - Nominated Governor (Public Constituency) - Any Senior Trust employees with clinical and operational expertise as nominated by the Trust Board at the invitation of the Committee - Trust Secretary During the year under review, and up to the date of compilation of this report, the members of the Charitable Funds Committee were as follows. |Name|Position held|Notes| |---|---|---| |Steve McGuirk|Chairman
(Chair of Charitable Funds Committee)|Chair from 1stJune 2022| |Cliff Richards|Non-Executive Director
(Chair of Charitable Funds Committee)|Left position of Chair 31stMay 2022| |Terry Atherton|Non-Executive Director|Left 30thSeptember 2022| |Margaret Bamforth|Non-Executive Director|Left 30thApril 2022| |Michael O’Connor|Non-Executive Director|| |Julie Jarman|Non-Executive Director|| |Jayne Downey|Non-Executive Director|| |John Somers|Non-Executive Director|Commenced 1stOctober 2022| |Prof John Alcolado|Non-Executive Director (Partner)|Left 29thNovember 2022| |Andrea McGee|Chief Finance Officer and Deputy Chief Executive|Left 30thSeptember 2023| |Jane Hurst|Chief Finance Officer|Commenced 1stOctober 2023| |Kimberley Salmon-Jamieson|Chief Nurse and Deputy Chief Executive|| |Pat McLaren|Director of Communications and Engagement|Left 30thSeptember 2022| |Kate Henry|Director of Communications and Engagement|Commenced 1stOctober 2022| |Michelle Cloney|Chief People Officer|| All expenditure is referred for approval to the Charitable Funds Committee on a quarterly basis. Members of the Trust Board and the Charitable Funds Committee are not individual Trustees under Charity Law, but act as agents on behalf of the Corporate Trustee. 6 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **Corporate Trustee’s appointments** The methods of appointment to the key governance roles within the Board of Directors and Council of Governors of the Corporate Trustee are reported in the Corporate Trustee’s Annual Report and Accounts 2022/23 and contained within the Corporate Trustee’s Constitution. Copies of these documents can be obtained from the Corporate Trustee’s website or from its Communications office, located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG. All appointments to the Charitable Funds Committee are made in accordance with the Charitable Funds Committee’s approved Terms of Reference. Trust staff including Executive and Non-Executive Directors, are required to complete the Trust’s corporate induction programme, and are encouraged towards continuous professional development through the Trust’s on-going performance management arrangements. Directors are able to seek individual professional advice or training at the Trust’s expense in the furtherance of their duties. Governors’ knowledge is refreshed through a range of briefing sessions and workshops. The Board of Directors, Charitable Funds Committee and governors all have direct access to advice from the Board Secretary who is responsible for ensuring that the Corporate Trustee’s procedures are followed and that applicable regulations are complied with. ## **Administration** The accounting records and day to day financial administration of the funds are dealt with by the Trust’s Finance Department. Fundraising and promotion of the charity is administered by the Trust’s Fundraising team, both are located at Warrington Hospital, Lovely Lane, Warrington, Cheshire WA5 1QG. ## Risk management The Corporate Trustee of the Charity believes that sound risk management is integral to both good management and good governance practice. Risk management forms an integral part of the Charity decision–making and is incorporated within strategic and operational planning. Risk assessment is conducted on all new activities and projects to ensure they are in line with the Charity objectives and mission. Any risks or opportunities arising are identified, analysed and reported at an appropriate level. Key strategic risks are identified and updated four times per year and more frequently if risks are known to be volatile. The Charity regularly reviews and monitors risk through a risk register which is updated as considered appropriate. Periodic reports are to be made to the Corporate Trustee – using the Trustee Checklist relating to continuing and emerging high concern risks and those where priority action is needed to effect better control. Individual error and incident reports are required from individual staff where a reportable event is identified, reported using the Trusts incident management system. 7 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Objectives and strategy The objective of the Charity is to provide for any charitable purpose or purposes relating to the National Health Service wholly or mainly for the services provided by Warrington and Halton Teaching Hospitals NHS Foundation Trust. To support Warrington and Halton Teaching Hospitals to be OUTSTANDING for our patients, our communities and each other by fundraising to provide: - State-of-the-art equipment, technology or training - Funding for WHH-related research - Improving the hospital environment - Enhancements to support the care and comfort of our patients, carers and visitors while on our premises - Support to enable the health and wellbeing of our patients and staff The Corporate Trustee attempts to balance the purchasing of essential equipment for essential services against expenditure which improves the general environment and facilities of the hospitals for its patients beyond that which the NHS is obliged to provide as part of patient care. In achieving this balance, the Corporate Trustee always has in mind the wishes of the donors to the Charity. ## Public interest benefit The Corporate Trustee ensures that the _public interest benefit_ criteria, as detailed in the Charities Act 2011, are met by critically assessing each funding application from sub-fund holders. Applications for funding can be made by any department within the hospitals, and applications are only restricted by the availability of funds and the quality of the application. Where possible, funds are used to provide benefit to a wide range of patients, and funds used for staff enablement are allocated to projects that will directly benefit patients. A summary of major purchases made by the Charity during the year under review is contained in the Annual Review of Income and Expenditure (page 10). 8 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Reserve policy ## **Requirement** In accordance with Charity Commission guidance, the Corporate Trustee acknowledges that there is a requirement to hold reserves. The reserves policy is to ensure that enough money is set aside to cover any cessation costs if the Charity was to cease trading. The Charity approves expenditure on a case-by-case basis considering the level of funds available and the Corporate Trustee reserves the right to cancel any past delegation and transfer monies back to the fund they originated from. This may be considered where designated funds have not been spent within a reasonable timescale or where the original purpose of the designation no longer exists. Likewise, the Corporate Trustee may choose to designate funds for a particular purpose. ## **Level of reserves** As at 31 March 2023 the Corporate Trustee considers that a minimum reserve of £82,000 (£77,000 as at 31 March 2022) in the unrestricted general purpose fund should be permanently maintained. ## **Monitoring** The Chief Finance Officer and Deputy Chief Executive will report on the progress of the reserves and make recommendations to the Charitable Funds Committee in order to comply with the policy. The Charitable Funds Committee has authority to vary the minimum level of reserves. ## Investment policy ## **Introduction** Where NHS charitable funds have surplus monies in excess of the minimum reserves plus those required to fund commitments that have not yet been realised, Trustees may elect to invest some or this entire surplus in order to generate additional income to fund future charitable activities. ## **Investment criteria** The investment policy of the Corporate Trustee is to deposit the entire value of the fund with the Government Banking Service in an interest-bearing account. This decision is based upon the intention in the short term to spend the funds, such that long-term investment would not be appropriate. The policy was reviewed in 2022/23 with no amendments and will be reviewed again in 2023/24 as per the cycle of business. 9 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **Interest receivable, interest payable and bank charges** It is the policy of the Corporate Trustee to apportion interest payable and bank charges across all funds, and to credit all funds with the proceeds of the Charity’s investments based on the percentage of the fund balance compared to total funds. ## Annual review of income and expenditure ## **Income** During 2022/23, the Charity continued to support a wide range of charitable and health-related activities, by purchasing supplementary and complementary equipment or services which may not ordinarily have been provided from NHS sources. Total income in 2022/23 was £338,673 (£132,530 in 2021/22) per the table below: ||**2022/23**|**2021/22**| |---|---|---| |Legacies|£100,500|£7,739| |Donations and fundraising activities*|£228,439|£124,538| |Income from investments|£9,734|£253| |**Total Income**|**£338,673**|**£132,530**| ## ***Analysis of income from donations and fundraising activities.** ||**2022/23**|**2021/22**| |---|---|---| |Grant makers|£93,444|£3,029| |Corporate donations|£49,993|£25,139| |Donations, unsolicited|£31,568|£18,510| |Community donations|£12,201|£24,945| |Donations in Memory|£17,941|£21,537| |WHH Events|£19,994|£29,597| |Gaming and trading|£3,297|£1,781| |**Total income from fundraising activities**|**£228,439**|**£124,538**| 10 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **Expenditure** The Charity’s unrestricted general fund contains a number of designated funds in order to assist the donors in matching their donation with a particular department. All donations are accepted taking into account the donors’ intentions and are held in the general fund unless a restriction has been applied; in this case, a separate restricted fund may be created. Legacy income where subject to a legal trust is held as restricted funds. The Corporate Trustee is committed to ensuring that all funds are directed to the purposes identified in the Terms of Reference as soon as possible. Total expenditure in 2022/23 was £173,735 (£314,175 in 2021/22) per the table below: ||**2022/23**|**2021/22**| |---|---|---| |Expenditure on the furtherance of the Charity Objects
(see following table)|£58,185|£196,375| |Support costs and overheads|£14,466|£13,163| |Staff costs|£78,514|£76,174| |Governance costs|£14,403|£14,820| |**Expenditure on charitable activities**|**£165,568**|**£300,532**| |Costs incurred in fundraising|£8,167|£13,643| |**Total expenditure**|**£173,735**|**£314,175**| ## **Expenditure in 2022/23 (items costing more than £1,000) *** Staff awards £12,534 Interventional Radiology environmental enhancement £9,075 Forget me not £2,597 Support relaunch BAME Network £2,216 Gift for adult patients at Christmas £1,873 Remembrance bench £1,319 **Total expenditure on individual items >£1k £29,614** Other Charitable purchases (under £1,000 per item) £28,571 **Total Charitable expenditure £58,185** *Items listed relate to expenditure on the furtherance of the Charity Objects contained within note 7. 11 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Overview and future plans The Corporate Trustee does not expect significant changes in the objectives of the charity in the forthcoming year and is committed to utilising funds to ensure that funds expended are directed to patient benefit, and volunteer and staff health and wellbeing, as soon as is practicable. The Charitable Funds Committee will continue to seek spending plans from holders of both restricted and designated income funds with the intention of disbursing donated funds in a timely and appropriate manner. In 2022/23 Warrington and Halton Teaching Hospital’s Charity (WHH Charity) was still feeling the effects of the COVID-19 pandemic, as reflected across most other NHS hospital charities. In 2022 16% of all charitable donations in the UK were given to hospitals and hospices. This is a significant decline from 2017, where 23% of all UK donations were made to hospitals and hospices. In terms of income, this relates to 7% of all donated money in the UK given to hospitals in 2022. _National trends CAF UK giving report 2023._ Throughout year one of our three-year fundraising strategy, approved by the Charitable Funds Committee for the period 2022-2025, income (£339k) came in above plan (£336k), although community engagement was uplifted with corporate partners organising events and individual third-party fundraisers engaging in a variety of challenges. Due to charity focused fundraising on grant makers (£93k), corporate partnerships (£50k), and legacies (£101k), income increased, making them the three highest income streams. The WHH Charity office, now situated at the main entrance atrium of Warrington Hospital, continues to enhance community awareness. It has provided a single point of contact for staff, stakeholders and donors, as well as knitters and crafters who have continuously supported our dementia, neonatal and maternity patients, and their families, with much needed knitted items. The 2022 WHH Charity volunteer recruitment drive helped to raise awareness, in addition to existing volunteers sharing their experience of how impactful becoming a volunteer has been for both them and the charity. The response was positive, with additional volunteers being signed up for the charity office and garden crew. Additionally, following the project we have engaged with local businesses and organised more than 45 employees to volunteer within our ward garden areas. We were notified that our bid application into the NHS Charities Together (NHSCT) £30k Development Fund was approved, and due to be received in March 2023. The decision as to how the funds were allocated followed a NHSCT in-depth self-assessment programme undertaken in November 2022. The results highlighted the charity’s approach to marketing and communications was in most need of development, and a 12-month project to address this will begin in May 2023. A stage 3 £99k grant application to NHSCT was approved in November 2022 to build and create a Health, Wellbeing and Recovery Legacy for staff, their families and vulnerable members of our community. This project is due for completion in March 2024. 12 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 The key aims of our three-year strategy were to ‘Consolidate, grow and reinvest’: 2022/23 – Consolidate – sustainability post COVID 19 2023/24 – Grow 2024/25 – Reinvest in Charity Some activity from the 2022/23 annual workplan will carry forward into 2023/24, where we will continue our focus on consolidation and ensuring strong foundations from which to build upon. Our strategy is delivered through six key pillars: 1. Brilliant basics 4. Contribution to Anchor Institution 2. Income generation 5. Excellent, aspirational WHH Charity Team 3. Staff engagement 6. Cost containment At the date of compilation of the financial statements, the following schemes have been approved: Adult interactive table, a touch screen activity table £5,624 Cancer Support Unit, new yoga room £8,000 Intensive Care Unit, memorial service £2,700 Fundraising is continuing on two capital campaigns approved by the Charitable Funds Committee, in addition to the establishment of a new restricted fund: 1. Children’s Making Waves campaign vision is to raise funds to support paediatric areas across the Trust, to provide the following: - a. a new sensory room, within the children’s ward playroom - b. age-appropriate equipment - i. teenager gaming station x3 - ii. young person’s interactive tabletop x4 - iii. large play equipment - c. mural to enhance the environment within paediatric outpatients. 2. A fundraising campaign led by the Radiology Team is in progress to create a courtyard garden to support the health and wellbeing of this large workforce, as well as being in memory of a late colleague. To support this the WHH Charity has engaged with Warrington Vale Royal College art department, where students designed, created and painted six large decorative boards, which will be displayed within the courtyard to instantly uplift and complement the area. 13 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Acknowledgement In summary, WHH Charity is slowly recovering from a very difficult previous year, however on an encouraging note community engagement has increased. Despite the slowdown in income, the committee disbursed £58k of donated funds in the 2022/23 year to enhance the experience and care of patients and visitors and support the health and wellbeing of WHH staff and volunteers **.** The Corporate Trustee remains committed to directing its efforts to ensure that WHH Charity is sustainable and high performing, fulfils its purpose and it supports WHH on its journey to be outstanding. As always, we remain indebted to the many volunteers and fundraisers who have gone above and beyond to make a difference for our patients and extend sincere thanks on behalf of the patients and staff who have felt the impact of this year’s donations and legacies. The Corporate Trustee would also like to acknowledge the fundraising activities of our donors and our staff, who have been holding events and undertaking a variety of sponsored events to generate awareness and funds for the charity. Their contributions, imagination and enthusiasm are greatly appreciated. Information regarding the independently examined accounts can be obtained from the Trust’s Finance Department on 01925 662282. Approved on behalf of the Corporate Trustee. Kate Henry Director of Communications and Engagement and Executive lead for Fundraising. Date: 16.01.2023 14 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Statement of Trustee’s 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 that give a true and fair view, the Trustee should follow best practice and: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation; - keep proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and which enables the Trustee to ensure that the financial statements comply with the requirements in the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed; and - Safeguard the assets of the Charity, therefore taking reasonable steps in the prevention and detection of fraud and other irregularities. The Corporate Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 17 to 29 attached have been compiled from, and are in accordance with, the financial records maintained by the Corporate Trustee. Approved by the Corporate Trustee and signed on its behalf by: STEVE MCGUIRK CBE DL Chairman JANE HURST Chief Finance Officer 15 Hu11u) ILYiching Hospi101sCMriti NM5 Trustee'5 Annual Report and Accounts Year Ended 31 March 2023 INDEPENDENT EXAMINEWS REPORT TO THE TRUSTEES OF WARRINGTON AND HALTON TEACHING H05PITAL5 NHS FOUNDATION TRUST CHARThABLE FUND I report on the accounts for the year ended 31 March 2023 set out on pages 17 to 29 Respertlve responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts. The chariWs trustees consider that an audit is not required for this year under section 144 of the Charitie5 Act 20111.the Charities Art") and that an Independent examination is needed. It 15 my responsibility to: examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515llbl of the Charities ACL and to state whether particular matters have come to my attent￿rt. Basi5 of Independent examinerfs statement My examination was carried out in accordance with general DirertlOli5 given by the Charity Commission. An examination irbclude5 a rewew of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual item5 or disclosures in the account5 and seeking explanations from the trustees conceming 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 fairf view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination. no matter has come to my attention: which give5 me reasonable cause to believe that in. any material respett, the requirements: to keep accounting records in accordance with sertion 130 of the Charities Act- and to prepare accounts which accord with the accounting records and cornp￿ with the accounting requirements of the Charities Act have not been met,. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts tob reached. Philip Urmston Bsc FC4 Voisey & Co LLP, Chartered Accountants 8 Winmarleigh Street 2F 16 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Warrington, Cheshire WA1 1JW ………………………………………………2023 ## Statement of Financial Activities 31 March 2023 |Note
**Incoming and endowments from:**
Incoming resources from generated funds
2
Donations and legacies
3
Other trading activities
4
Income from Investments
5
**Total income and endowments**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
Net income/(expenditure)
Transfers between funds
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
17
**Total funds carried forward**|Unrestricted Funds
Restricted Funds
Endowment Funds
**Total Funds**
Prior Year Total
Funds
2022/23
2022/23
2022/23
**2022/23**
**2021/22**
£000
£000
£000
**£000**
**£000**
16
4
0
**20**
**29**
256
50
0
**306**
**102**
3
0
0
**3**
**2**
6
3
0
**9**
**0**| |---|---| ||281
57
0
**338**
**133**| ||(5)
(3)
0
**(8)**
**(14)**
(127)
(39)
0
**(166)**
**(300)**| ||(132)
(42)
0
**(174)**
**(314)**| ||149
15
0
**164**
(181)
0
0
0
**0**
**0**| ||149
15
0
**164**
**(181)**| ||213
70
0
**283**
**464**| ||**362**
**85**
**0**
**447**
**283**| 17 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Balance Sheet as at 31 March 2023 |Note
**Fixed Assets**
Intangible assets
10
**Total fixed assets**
**Current assets**
Cash at Bank and in hand
11
Debtors
12
**Total current assets**
**Current liabilities**
Creditors: amounts falling due within
one year
13
**Net current assets**
**Total assets less current liabilities**
**Non current liabilities**
**Net assets**
**The funds of the Charity**
Total Charity funds
17
**Total funds carried forward**|Unrestricted
Funds
Restricted
Funds
Endowment
Funds
**Total Funds**
Prior Year Total
Funds
2022/23
2022/23
2022/23
**2022/23**
2021/22
£000
£000
£000
**£000**
£000
0
0
0
**0**
**0**| |---|---| ||0
0
0
**0**
**0**| ||395 124
0
**519**
**555**
14
2
0
**16**
**11**| ||409
126
0
**535**
**566**| ||(46)
(42)
0
**(88)**
**(283)**| ||363
84
0
**447**
**283**| ||363
84
0
**447**
**283**| ||| ||363
84
0
**447**
283| ||363
84
0
447
283| ||**363**
**84**
**0**
**447**
**283**| The notes on pages 19 to 29 form part of these accounts. 18 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Signed: Chairman ………………………..……..……………………………... Date 16.01.2024 Chief Finance Officer ……………………………………………………………………Date 16.01.2024 19 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## Notes to the accounts ## **Note 1 Accounting policies** The financial statements have been prepared under the historical cost convention and in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Charities Act 2011. The financial statements are presented in Pounds Sterling, rounded to the nearest thousand. There is no requirement for the Charity to prepare a cash flow statement since it is exempt due to being a ‘smaller’ charity (i.e. income less than £500,000). ## **1.1 Accounting judgements and key sources of estimation uncertainty** In the application of the Charity’s accounting policies, management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered of relevance. Actual results may differ from those estimates, and underlying assumptions are continually reviewed. Revisions to estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of revision and future periods if the revision affects both current and future periods. The following are the areas of critical judgements that management have made in the process of applying the entity’s accounting policies. ## **Going concern** After making enquiries, the Corporate Trustee has a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing these financial statements. There are currently no sources of estimation or uncertainty that are judged to cause a significant risk of material adjustment to the financial statements. ## **1.2 Funds structure** Restricted funds are to be used in accordance with the specific restrictions imposed by the donor. The Charity held 10 (11 in 2021/22) restricted funds at the end of the year under review. The Charity did not hold any endowments, expendable or otherwise, during the year under review. 20 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 Unrestricted funds comprise those funds which the Corporate Trustee is free to use for any purpose in furtherance of the Charity’s charitable objects. The Charity has an unrestricted fund containing a general unrestricted fund and 5 (8 in 2021/22) designated funds. These unrestricted designated funds are created to honour donors’ expressions, or are created by the Trustee, at its discretion, to designate monies for specific future purposes. Any funds held within a designated fund can be merged or transferred within the general fund at any time, at the discretion of the Trustee, in accordance with the Health Service Act 1977. ## **1.3 Incoming resources** All incoming resources are recognised once the Charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. The cost of donations in kind (Gifts in Kind) for charitable activities is deemed to be the fair value of those gifts at the time of their receipt. They are recognised on receipt as income from fundraising activities in the reporting period in which the goods are received. Donations in kind are recognised as an expense at the carrying amount of the goods upon application to charitable activities. ## **1.4 Incoming resources from legacies** Legacies are accounted for as incoming resources either upon receipt, or where the receipt of the legacy is probable and the ability to estimate with sufficient accuracy the amount receivable. This would require that confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made, or property transferred, and that all of the conditions attached to the legacy have been fulfilled. ## **1.5 Resources expended** All expenditure is accounted for on an accruals basis, and has been classified under the headings that aggregate all costs related to that category. All expenditure is recognised once there is a legal or constructive obligation committing the Charity to the expenditure. The Charity does not make grants to third parties. Contractual arrangements are recognised as goods or services are supplied. ## **1.6** ## **Costs of raising funds** These are costs associated with generating incoming resources and are recognised as per the Charity’s other expenditure. 21 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **1.7 Charitable activities** The costs of charitable activities include all costs incurred in the pursuit of the charitable objects of the Charity. These costs comprise the direct costs of charitable purchases, support costs, overheads and governance costs as shown in Note 7. Governance costs comprise all costs incurred in the governance of the Charity. These costs include fees pertaining to the provision of governance and financial reports to the Charitable Funds Committee, the creation of this Annual Report and Accounts, the audit or independent examination of the accounts, and any associated support costs. ## **1.8 Intangible fixed asset investments** Intangible assets are non-monetary assets without physical substance, which are capable of sale separately from the rest of the Charity’s business or which arise from contractual or other legal rights. They are recognised only when 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 assets are initially recognised at cost, comprising all directly attributable costs needed to create, produce and prepare the asset to the point that it is capable of operating in the manner intended. Subsequently intangible assets are measured at current value in existing use. Where no active market exists, intangible assets are valued at the lower of depreciated replacement cost and the value in use where the asset is income generating. Intangible assets are amortised over a useful economic life of 5 years using a straight line on cost method. ## **1.9 Realised gains and losses** All gains and losses are taken to the Statement of Financial Activities as they arise. 22 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 **2 Analysis of income from charitable activities** |WHH Events
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
16
4
**20**
29| |---|---| ||16
4
**20**
29| ## **3 Analysis of income from donations and legacies** |Grant Makers
Corporate Donations
Community Donations
Donations in Memory
Legacies
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
89
4
**93**
3
31
19
**50**
25
25
19
**44**
44
10
8
**18**
22
101
0
**101**
8| |---|---| ||256
50
**306**
102| 23 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **4** |**Analysis of trading activities**
Hospital lottery
Income recycling
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
2
0
**2**
2
1
0
**1**
0
3
0
**3**
2| |---|---| ## **5 Analysis of investment income** |Bank interest
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
6
3
**9**
0| |---|---| ||6
3
**9**
0| The Trust received £9k bank interest in 2022/23 (£0k in 2021/22). £6k has been allocated to unrestricted funds and £3k to restricted funds. ## **6 Analysis of expenditure on raising funds (Fundraising activities)** |Expenditure on fundraising
events
Promotional items and
branding
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
0
0
**0**
0
5
3
**8**
14| |---|---| ||5
3
**8**
14| 24 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **7 Analysis of charitable activities** |**Analysis of charitable activities**|| |---|---| |Patient welfare
Staff enablement
Medical equipment
**Sub Total**
Support costs and overheads*
Staff costs
Governance costs
**Total**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
30
1
**31**
112
28
0
**28**
84
0
0
**0**
0| ||**58**
**1**
**59**
196
9
6
**14**
13
51
27
**78**
76
9
5
**14**
15| ||127
39
166
300| *Support costs and overheads comprise of an apportionment from the Trust’s administration charge (Note 7.1) of £9k (£9k in 2021/22) plus other sundry items not categorised elsewhere. ## **7.1 Governance costs** |**Governance costs**|| |---|---| |Independent examination
Administration Charge
Fees and subscriptions
Total|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2022/23
2022/23
**2022/23**
2021/22
£000
£000
**£000**
£000
1
1
**2**
3
6
3
**9**
9
2
1
**3**
3| ||9
5
**14**
15| Independent examination consists of an accrual for the independent examination fee of £2k (£3k in 2021/22) for the period of this review. 25 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **8. Staff Costs** |**Costs**|| |---|---| |Salaries and wages
Social Security costs
Pension Costs
**Total**|**2022/23**
2021/22
**£000**
£000
**63**
62
**8**
8
**7**
6| ||**78**
76| During the period under review no employees received employee benefits (excluding employee pension costs) of more than £60,000. The Trustee is defined as the Corporate Trustee that does not constitute employment with the charity. Accordingly, no Trustees are paid any remuneration nor receive any other benefits and expenses from employment with the charity. ## **8.1. Average number of employees in the year (Whole time equivalent)** |**age number of employees in the year (Whole time equivalent)**|| |---|---| |Fundraising
Administration
**Total**|**2022/23**
2021/22
**1.0**
1.0
**0.5**
0.5| ||**1.5**
1.5| ## **8.2. Pension Costs** Employees are covered by the provisions of the NHS Pension Scheme. The scheme is an unfunded defined benefit scheme that covers NHS employers, General Practices and other bodies allowed under the direction of the Secretary of State in England and Wales. It is not possible for the Corporate Trustee to identify its share of the underlying scheme liabilities. Therefore, the scheme is accounted for as a defined contribution scheme. Employer's pension cost contributions are charged to the Statement of Financial Activities as and when they become due. ## **9. Allocation of administration charge** The costs of administering the Charity have been split between support costs and overheads (Note 7), governance costs (Note 7.1) and staff costs (Note 8). During the year under review an administration charge was raised to cover the governance, financial and procurement resources of Warrington and Halton Teaching Hospitals NHS Foundation Trust. The charge for 2022/23 was £19k (£19k in 2021/22), the charge is apportioned equally between support costs and overheads and governance costs. The element of the administration charge that is attributed to governance costs pertains to the costs associated with the preparation of Committee papers and the Annual Report and Accounts. 26 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 During the year under review the Corporate Trustee considered the charity’s policy on the allocation of overheads in conjunction with guidance as issued by the Charities Commission. As at 31 March 2023 all shared costs for administration and governance costs have been apportioned across all funds based on the percentage of the fund balance compared to total funds. Overheads will continue to be apportioned on an annual basis at the start of each financial year. ## **10. Analysis of Intangible Fixed Assets** |**nalysis of Intangible Fixed Assets**|| |---|---| ||**2022/23**| ||**£000**| ||**Software**| |**Cost**|| |Balance brought forward at 1 April 2022|**17**| |Additions in year|**0**| |Disposals in year|**0**| |Balance carried forward at 31 March 2023|**17**| |**Amortisation***|| |Balance brought forward at 1 April 2022|**17**| |Charge in year|**0**| |Balance carried forward at 31 March 2023|**17**| |**Net Book Value at 31 March 2023**|**0**| |**Net Book Value at 31 March 2022**|**0**| |*The cost of intangible fixed assets relates to the purchase|of the Harlequin fund-raising database and| |associated finance package. The asset was purchased in 2015/16 and came into use from 1 April 2016.|| |**11.**
**Analysis of cash at bank and in hand**
Bank current account
**Total**
**12.**
**Analysis of debtors**|**2022/23**
2021/22
**£000**
£000
**519**
555| |---|---| ||**519**
555| ||**2022/23**
2021/22
**£000**
£000| 27 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 |Prepayments and accrued income
Other debtors
**Total**|**6**
5
**10**
6| |---|---| ||**16**
11| During the year under review, and the prior year, other debtors represent amounts to be reclaimed by the Charity in respect of Gift Aid. ## **13.** ## **Analysis of current liabilities and long-term creditors** |**nalysis of current liabilities and long-term creditors**|| |---|---| |Accruals and purchases made on behalf of the Charity
**Total**|**2022/23**
2021/22
**£000**
£000
**88**
283| ||**88**
283| ## **14.** ## **Related party transactions** The Charity is a subsidiary of the Trust and is therefore a related party. Warrington and Halton Teaching Hospitals NHS Foundation Trust is the sole beneficiary of the Charity. The Charity provides funding to the Trust for approved expenditure made on behalf of the Charity. During 2022/23 the Charity made payments to Warrington and Halton Teaching Hospitals NHS Foundation Trust totalling £338k (£245k in 2021/22). At 31 March 2023 the Charity owed Warrington and Halton Teaching Hospitals NHS Foundation Trust £82k for purchases made by the Trust on behalf of the Charity (£279k at 31 March 2022). All monies owing to the Trust as at 31 March 2023 have now been transacted. All transactions entered into during the year were conducted on an arm’s length basis. During the year, none of the members of the Trust Board or senior Trust staff, or parties related to them, were beneficiaries of the Charity. Neither the Corporate Trustee nor any member of the Trust Board has received honoraria, emoluments or expenses in the year. The Corporate Trustee has not used the funds of the Charity to purchase trustee indemnity insurance. Board members, and other senior staff, take decisions on both Charity and exchequer matters, but endeavour to keep the interests of each discrete, and do not seek to benefit personally from such decisions. Declarations of personal interest have been made in both capacities and are available to be inspected by the public in the Corporate Information section of the Trust’s website. From 1 April 2013 NHS charitable funds considered to be subsidiaries are to be consolidated within the Trust accounts in accordance with an accounting direction issued by NHS England and NHS Improvement. For 2022/23 the Trust has opted not to consolidate charitable funds within the main Trust Accounts on the basis that they are immaterial. This will continue to be reviewed each year for appropriateness. 28 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 ## **15. Events after the reporting period** There have been no events since the Balance Sheet date that would indicate that any revision to the financial statements is necessary. ## **16. Legacies** Legacy income is recognised in line with the Charities Statement of Recommended Practice (SORP) in accordance with the Financial Reporting Standard applicable FRS 102) whereby in addition to establishing entitlement, a legacy is only recognised in the accounting period where: - There is sufficient evidence that receipt is probable; and - It is possible to estimate with sufficient accuracy the amount receivable. ## **17.** ## **Fund structure and summary of movements** As at 1[st] April 2022 there were 12 restricted funds, 8 designated funds and a general unrestricted fund. During 2022/23 2 restricted and 3 designated funds were closed and 1 restricted fund was opened. Therefore as at 31[st] March 2023 there were 10 restricted funds, 5 designated funds and a general unrestricted fund. A summary of fund movements is given in the following table: |**Fund**|**Balance as at**
**April 2022**|**Balance as at**
**April 2022**|**1**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance as**
**at 31 March**
**2023**| |---|---|---|---|---|---|---|---| ||**£000**|||**£000**|**£000**|**£000**|**£000**| |Breast Screening Unit|||9|9|-7|-|11| |Cancer Patient Support|||2|9|-2|-|9| |Heart Unit|||1|0|-1|-|0| |Intensive Care|||32|11|-10|-|33| |Ophthalmology**|||0|0|0|-|0| |Stroke Unit|||-1|0|0|-|-1| |Neonatal Appeal|||6|4|-6|-|4| |Radiology|||5|2|-5|-|2| |Diabetes|||10|1|-6|-|5| |Halton CANtreat**|||1|0|-1|-|0| |Respiratory|||5|1|-4|-|2| |Maternity and Neonatal
Bereavement***|||0|20|0|-|20| |**Total Restricted Funds**|||**70**|**57**|**-42**|**0**|**85**| |Unrestricted Funds*||213||281|-132|0|362| |Total Funds||283||338|-174|0|447| 29 Trustee’s Annual Report and Accounts Year Ended 31 March 2023 |***Unrestricted Funds**|**Balance as at 1**
**April 2022**|**Balance as at 1**
**April 2022**|**Incoming**
**resources**|**Outgoing**
**resources**|**Transfers**|**Balance as**
**at 31 March**
**2023**| |---|---|---|---|---|---|---| ||**£000**||**£000**|**£000**|**£000**|**£000**| |General Unrestricted||169|157|-96|-10|220| |Birthing Centre appeal||6|14|-15|-|5| |Staff and Wellbeing||30|88|-8|10|120| |Children's Unit Appeal||3|9|-5|-|7| |Forget me not Fund||4|11|-7|-|8| |Heartbeat Halton**||1|0|-1|-|0| |SIC Programme**||0|0|0|-|0| |Halton Hospital Outdoor Spaces||0|2|0|-|2| |Ophthalmology Appeal**||0|0|0|-|0| |**Unrestricted Fund Total**||213|281|-132|0|362| **these funds closed in 2022/23 ***these funds opened in 2022/23 30