SALISBURY DISTRICT HOSPITAL CHARITABLE FUND ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 CHARITY NUMBER: 1052284 Trustsg's 2020121 Annual Report for Salisbury District Hospitsl Char]tsbl& Fund FO￿wOrd The Cotporole TnK*tee p￿sentS the Chantable Fund$ Annual Repcrfi together vmh the Audited Fifj8nty81 Sl¥twnents forth¢ year ended 21 March 2021. The Chanty's annual rewJrt a(Kounts for the year Bnded 31 March 2021 have been prepared by Ihe Corporate TTu5t8t In accordance wlh the Chatibes Act 2011 the Ch8rib8¥ IA¢¢ounts & Reportsl Re9ulalions 2008. The Charity's report and a￿ouThts include all the separately eslablishpd funds for S8li$bury Distiicl Hospital Thtr m8mbets gf S¥li$bury NHS FoL5ndabon Tru$l Board constitute the Corporats Trustse DI the Charit8We Fund$ govern¢d by the18W applIca￿e lo Trus15. principally the Trustees AGI 2000 and the Charilhps 2011. The members of the Salisbury NHS Foundation Trust Board in their cAp&￿ty as SO￿ Tru51ee. act as the ChatEiable Funds Commdteè. Thi$ Committee was formed on 1 Apnl 1996 to adminL4terthe Chantable Funds. The N*mbets ol the Salisbury NHS Foundatson Tn￿1 eoard who Served dunng the fin8n¢pal y88r ano up 10 the dale ofsioThng of these gccounts ¥¥ere a$ follw5'. Dr Nick M8rsden Stacey Hunter Cara Charfes-BaTks Dr ChnsbrÈ B18nsh¥rd Dr Peter Collin$ Dr Sallie DavEs Judy Dyos dy Hyett Lynn Lan8 Lisa Thomas MelanE Wnrtfidd Loma TMlkin50n Su¥an Young Rakhee Aggarw¥l Tania Baker Michael von Berte￿ CB 08E Dr David Buckle Ra¢h¢l Cr*didi¢ Eiri Jones Paul Kemp Chairman Chief Execubve (From 01 S8plwnber 20201 Chief Exerubvs Ivniil 31 August 20201 Medical Director (Until 25August 20201 Medical Director (From 01 Apnl 2021, iDtsrim from 05 O¢iober202010 31 March 20211 Interim RlediLzI Director (From 25 Augv$i 2020 unbl 05 October 20201 Direclorol Nursiny IFrom 01 April 2021, interim from 15 June 2020 to 31 Maro* 2D211 Chief opera￿n9 Offier Interim Directorof Organisalional De¥eloprnqfil arkd Peoplt (Unbi 31 Mard) 20211 Chief Financial Offi￿r Chief People Officer IFrw OÉ Strpiember20211 Directorol Nur8iny Iunlil 29 June 20201 Interim Chief People Offittr {From 01 March 202110 31 August20211 Non-Execulive DI￿Lor Non-Execulive Direcior Non-Execulive Dire¢igr Non-Eieculiv& DireC￿r Non-Execulive Direcior Iunlil 30 April 2D2DI Non-Execulive Directof Non-Execulive Director Non-Execulive Director Members of the Salisbury NHS FoundaliDn Ttusl 8o¥rd are 8pwinl¢d in attordan￿ wth, and their acbons gDvemed by. Iht prowsion8 in th* Foundabon Trvsi's (on$iilub¢n. standing Orders And Standing F1nancial Insltucbon5 The Tru$l'$ Slandino Orders and Sianding Financlal In5truciions Lzn be found yn Ihp TDJStw8bsite 81. htt s'lA￿¥*.S￿lisbU .nhs.uPJmedial Isft- 020. The chantab￿ Funds are registered with Ihe CharityCommis&on INO. 10522841 in 8¢cOrd8n¢0￿lh the Chantses Act 2011. R•for•ne• and Admlnlstra￿ye detalls The Salisbury District Hospital Chadl8ble Fund. registered Chkrrty Nurnber 1052284, vrds enlared on the Cenipl Regkthr of Ch8ribOS on the 28 January 1996 The charity Is ¢on$liluied Df 218 Individual funds 12020. ?411 as al the 31 M8rth 2021 and 4he notes lo the 8¢counl$ di$tinguish the lypesof fvnd held and disc105e sepafatsly all rnthrial fvnds. Ch•iit8W6 funds receiv* by the charity are P￿p￿￿, held and ad￿￿lster￿d a5 funds prop#rty trugt for purp09es reLqting to the h8alih servi¢s In 8C¢OFdance the National Health se￿￿ Act 2005 tho National Health serv￿ and Community Care Act 1990 and these fvnd5 are held OTr trust bythe corpDrale bDdv Principal Charitable Fund Advi8Wto th8 Board.. Cttief FI￿rIal Officarof th? Saii8Dury NHS FoUndau￿ Trust 1$ ihe principal Adwsor lo the Cornmntee. Principal Office Tha principal offic8 forth8 charity 1$ ChBnly Clffi Salisbury NHS Foundat￿￿ TtU5t Salisbury District Hospital Salisbuty SP2 8BJ Paye I Trustee's 2020121 Annual Roport for Sallsbury District Hospital Charitable Fund Prlnclpal Profo88lonal Advi80rs'. Bankers Nalional Weslminsler Bank 48 Blue Boar Row S¥lisbury iishire SP1 IDF Internal Audltors PriceWalerhouseCoDpers LLP Savanvah House 3 Ocean Way Southampton SO14 3TJ Ert¥rn*l Auditor8 Gr$ni Thornion 30 Finsbury S4u8 London EC2A 1AG In￿StMent Fund ManagerJ HSBC Private Bank {UKI Limrted 8 Cork sirsst London W1S3LJ Solicltors DAC 8t¥¢htroft nion House Sl Petei Slrèel nchesler Hampshire S023 8BW Structure, Governance and Manag•m•nt The tharity's fund was ostablishpd using the mode1 deClarat￿n of trust and all funds held Dn tru51 89 al Ihe date of regisii8iion were either part of this fund or regisfrffjd 88 $epar¥ie resifided tunds under the main charity Subsequent dcnalions and giftg rttewed by th8 8rtiy Ihatare attribulabk io the origin81 funds •r* added to those fufid balanceS￿lIhIn the exI51iw chanty The CorFor&ie Trustee fulfily Ils leg81 duty by enwring that funiJ¥ are spent in acoJrdarKe with object5 of each fu￿, and by designating funds. the Trustee respects Ihe wishes of our generous donors to beneffil P8i*ni ¢8r• 8nd advan￿ Ihp good health and WIfa￿ of patients. ¢arers and Staff. ￿&re funds have been received wh￿h have $pecifi¢ r¢sin￿l¢n$ ¥el by Ihtr donDr, a re8lrict8d fund was estsblished The Charitab￿ funds h8v8 Fund Manageis svho managB the fund5 on behalf of1￿ CorpDrate Trustee. The fund$ r￿1¥$ th•r cash through donations. legacies. and inve51menl intere51 thvjinally adopted for Ma￿&￿n9 wrpo*$ of rfs fundrA151ng athvibes the ch￿lty 1$ now kn￿Th within the hosptsl and Ihe surrounding community as'The Stars Appear,. The Chair gn¥ures Ihal rbew Board rnembeis of Salisbury NHS Foundalh)n Tty$l 8re aw8fe of ¢urreni polioes and for th charitable fund$. And Sny additional training thai Ihair rolelsl in relation lo CoTporate Tru51ee (nay require Is also offered The c￿ef FinBnciBI Ofkeri$ required 1¢ • control. manage •rKI monitor the of the fund's resource5. • prowde supporL guidance and encourngemenl for all 11$ In￿m$ r8k8ing athwbO8 whilgi and monitoring Ihe receipt of all income. ¢n$ure Ihai'be81 pf¥¢ii¢e' is followed in the conduct of all its affair5 fulfilling all of its legal resp¢n$ibilib8$ ensure Ihal the In￿stment Poli¢y 8pprovtd by tho NHS TtUs18Qa￿ as CorpDrate Tru&lee Is adhered to And IhBI perfomiance Is conlinuAIty ￿viewed whil$l being 8W8re of Olhtsl considerations. sateguafd assets and take reasoThab￿ steps forthe prevention and delecth)n Of fraud and Olh8r irrauulariiies. k8&p tho Corpor¥ie T￿Slee fulty Ififo￿ed on the athvity. perf0rrnan￿ and nsk$ ollhfy ¢h8rily ensure the accounting res))rds aw maini8ined. and IhB d¥y-to4$y ¥dminislrdlion of the Fund5 15 C4fT￿l out in and accurate manner. Rlsk Management The major risks to wh￿h tht¢h8riiy 1$ exposed have been Identified and Cons￿ered. They hdve been rewewed and $y$l¢m$ e$tabli¥hed to mitigate Ih05e risks. The mosi S￿￿￿¢¥nI risk¥ identified were PDSsible Ios5e5 fro￿ a fall In the value of the inveslrnenis and the le of {eSe￿eS available lo mitigate the Impact ol $uth losses Th$$e hav¥ been G3refulty con51dered and there are procedu￿S In place to revitw the Inv8¥imaDlpoliGyalld lo ensure that bDlh spending And film fin•ntyal ¢ommiim&nl$ rem3in ID IIDB with IncotnB 3rbd Expenditur8 is being monitored In total and is compared wth the approved p18n 8 4U8rterty b8$ts to dtrieci trends as part of the n5k managernenl proce8$ to avoid unlorasetn Calls on feseTve&. Page 2 Trustse's 2020121 Annual Roport for Salisbury District Hospital Charitable Fund Partnership Workin9 and Networks Salisbury NHS Foundation Tru51 is the main ￿nefiC￿ry ol ihe tharity and is a rdated party tyy of boing Cowats Ttysi8È of tr arily. 8y v40rkiDg in p3rtnetship wilh Ihp TtU51. the rharitsble funa$ 8re to besi effe¢l ￿en detsding upon the most benefiual way lo u¥e Eharit¥bltfunds, the Corwr818 Ttv$iee h8$ 1¢ the main act￿l￿e$, objectives, slralegE5 and plAns Df the Tntsl We rernain indebted to Ihè w£Yk of Vduniters of Sslisbuty League of Fnends. who raise sJb$lanii8l fvnd$ each year for Salisbury Oigtrict Hospital. and provide fvnds for f8cilili&s 8nd 8quipmeN in response lo requests from staff in wards Bnd departrnen15 within Ihe Trust. There are no TrU￿ee5 ￿ cornmon betrleen Salisbury DislriGt H05Pltal chariiable Funds aDd Salisbury League of Friend¥ Objectives and Actlvltles Th8 tharity 1$ known publi¢ly by wothng name the stsr$ Appfr￿ 8na LA the Offi¢181 NHS charity of Salisbury Distr￿1 Hospl￿. Our mis$ion 1$ 10 bmo our Hosprtal •nd C￿MUnity ty￿elher to make a ￿￿tIve irnpact On the lives of the p20rAe il serves and the staf* who Ca￿ for Ihern We want every patient. and their farnily, to receive Very best care dunng their lirne al Salisbury Oistrict Hospit￿. Our goal is to help the Hospital'5 ability lo improve ihe health and wellb8iDg Of1￿U￿and5 of patients, theirfamilies, tafets $nd $18lTev$ry day Tho stats App¥81 1$ gov¢med by the Corwle Ihrou9h a Charitable Funds Commkttee. A separate Fundraising Committet, Chai￿ by and comprised by h￿hlY engaged extemal stakeholder5 such a5 donots, SUPPOrters and ￿ne￿[la￿e￿, Tneets r￿ul*dY al Whlton House, the hDme vf Stsrs Appeal President. the Ead of Ptrmbroktr. vtho attend$ these meetings and plays a key ￿dership role wthin the charity. In addibon. 8 group of Afflb¥¥s8dots m¥d8 up of Senior ¢lini¢al staff, represents the charity publicalty and help ensure it is providiny thtr most tff¢¢tive. dired pra¢ti¢¥ support ￿ palienls and to the wider NHS stsff who care5 for them. Thanksto the 9enerosity of our supporters by raising fund5. the Star5 Appeal aims lo support 3 key areas ac￿j&S iha HDspital. EnhJnciyJg¢Jre$nd trealment for individv¥l$ tsmilie$, Providing SllPPOrtandwellbeing forpalien15, rdalives, carers and staff. F051ering learning. developmentaRdinnovaliLW 19 Itan5fDtrn healthcare, now8nd in Ihe fvtu Our proiects are managed on a day to day basis by SaliSb￿ry NHS Foundation Trust. The Charrty helps In monitonw itteir ifflpaGt to ensure bestvalue 15 being d25iverEd. Our supporters often wani their donation ￿ benefit A particular area of Ihe H05Prtal'5 work %*ttich 15 dose to Ihpir heart. As such. alDngSide the Stars Appeal General Funds. mosl véards and departments in the Hospital have Stars App8al fuDds designated 10 their servi￿5 which donor5 rnay wish lo give lo directly Additionally. Ihere are fiJnd5 designated lor the b8nefil of siafl Money 1$ only ￿0¢¢0 in Ihp¥e'stsff-relaled funds. 8 dongr oxpress0& their￿Sh fr>f the don81ion 10 tsnefil Staff directty In the last year the Stars Appeal sought gU￿3￿￿e and approval from the Charity Cummi5SiQll to redu￿ the number ¢fd•*yn8t8d funds it holds ￿ Twsl In a vray that rninim15es the adminislraliv& burden. Tn8ximiso¥ the fltxibility for the IrJ8tee in spending a¢￿$10nS and results in more effective SUPPDrt to the serwces fDr which they wer9 dDnaiod As a re$ull, • number ol redundsnl funds have been dogod and its balan¢88 transfeffed to an 8¢tiv8 fvndwho$eobJ8uive$weffj ￿levant ￿ the former. The Charity Trustee relies UPDn the exp8rt advice ol Trust staff in rèlab¢n to SFT senricas In orderi0 di$tharge their resrh)nsibilities The Twstse appDinls fund manage[¥ for this on how fund$ might bo be$1 gpenl In their areas in A bmely manner and accordance to th8 don¢r8' wshes Th8 Tru$iee$ •180 fomi8d an Invostreni Commillee lo help wlh deusion mAking for ￿9her ￿Ve1 exp￿diture. The following scheme of de1eg8lion has been sel forall charitable expendiiure. Expenditurp Level 1" Ipvel of roval 2"kn101 roval £4,999 Fund Manryer 2 Fund Manager from Fund to £9.909 2 FLrt Mknagersfrom &qm2 FLbid cl￿S1on￿ DeparknErrt& Manager 2 Fut￿ Msrwgers from + Di¥lsion8V Departrftntsl Manager Irnesth￿nt Cowrfriitee Abov8 £100,WO 2 FU￿ Managers from Fun + ￿4181¢nO￿ Deparb￿Th￿l Wgn•Jw Ir1￿￿trEnt cotmityee in wncip + Charitabk Funds ConwritÈe The CorrA)rats Trustee has referred to the guidan￿ conlained in th2 Charity Comrn159on'5 general guidance on benefit wI￿n rev￿Ing the challly'5 aims and obiectives and in plaaning future activities and is happy th81 the support of S81i$bury District Ho$piLqI m8otS tha publ￿ benefit reouir8meni. To th81 end,'all exp8ndilU￿ from siars App8>1 Charity lunds should r￿1 public benefit and pJNic perception te5b as per described , 8nd wnfimialion IhAI these are sabsfied IS A roubne part of expenditure claims PA9e 3 Trustee's 2020121 Annual Report for Salisbury District Hospital Charitsble Fund Public bendit tosl Al thariiable txpendilure 8hould uibm818ly be pJDlictsnefil Such bonefil may theftym of Improv&1 dinul genri￿5 and out¢￿e4 or enh8nceO service u$ereXpe￿rb¢fj. ere the immether aspectsol heaNh- t6.5k MajDr now 84uipmeni In Ihe Eyo Clinic h88 en8bled new diagnostic 8nd Ireatsneni le¢hniqv8$ to be iniroobced. $8birKJ hundreds ol often patients fnm hAving to travel to oiher hosPitaL4 for their care-£eok A new medical Image recording dewce for itte Ear. Nose and ThToBI IENn department has enhancqd c4re for pètien15 by enablin9 Ihe viewiry and capture ol images in high definition for ENT patients such as those wlhcancer problems £17.5k • A pulsed dye la56r in the howtal's Laser Clinic LJ making a lite-changing diffefqnce fLY pabenl$ induding pBople b￿ng Irealed for bleeding disord8ts and t￿59 reGovering from butn5 injuries. The lastr. which wotks by targelino the tiny blo vessels bèneath skin's 8urf¥¢•. h¥$ 8 raNJe of 8ppli¢ations bul 18 8specially useful for Improvlng s¢8rring c8used by burn$ 8rKI redu¢ina the frequency ors￿ere UruntrOl￿b1e nose bkeds- 56K jor Capital Prole¢ts From lime-trFlime. the charity %%ill raise lJnds fof major Gqpltal These prqects. vlhich arE ￿en1thed by m8di¢al Staff bebre 90in9 through o Trustse approv81 pr￿￿$3, ￿￿11 iDv(Ave a hKJh profile public fundr31￿n0 ¢8mpaiyn Ple￿0v¥ ex¥mpl88 In¢Jude Ihe new C￿l￿r¢n,¥ Unrf Ii•ryei f*•¢h8d 20111. Neonat81 Unil 120121, 88¢ond CT S¢8nner 12D141, the D8vid A 8r¢wn Breast Unrt 12017} And second MRI Sc8nnw 120191 There WAS no ffla￿ project underiaken during the year gNen WB 5tll on the wocw¥ of de*V￿n9 ble 5ubEciof our last maiorcamDaon. A second MRI scanner and MRI 5cannno suite Support for£anGg¥ patients The Charity lund5 a ran9e of suprM for loeal eancer patients using the H05pIIBI services. especially Ih05e receiving themolhefapy and othei i￿almentS on the Pefflbroke Ward and Suite A￿n9 wilh the prov15ion ol enhanced rnedical equipment fumishiDgs a Dumber of addli￿rtaI $gtvj¢•$ ore prDwded These fret 8rom¥iher¥py oils and ￿ns￿lIation with a ¢lini¢al aromaiher8PISI The seN¢e, which B huyely powl8r wrth P8li*ni$, helps 10 all¥viatÈ ¢tynmon chemotherapy $ide emecls Such as anbcipalory n&useB, swellings and ii¢hing, all of wh￿h can bo dislressiro for paI￿ni$ Tho ch8niy also provides tr¢¢ W and hol and CO￿ drinks and free headwear for outpabents attending the Pembroke Surte. This ypar. the stsrn Appe81 started funding o Prtb8bilit8tson W￿ramMe fty C¥ncor P8i*Ns whth irdud8$ 1-2-1 consUh81￿nS with qU81ified in$iructDr. exortyse pl•n. diei8ry advice, $ire$$ r8l*f and mindfvlnes9 tethnique$ as wo118s referrnl to c8rter support worters l or dinical psychokngy Whe￿ required The servits enables people Ii¥ing vhlh cancer lo physically And fflentally prepare for trealmenl by adopting healthy behawours wilh the ulbmaie aim of ImiKoving outcomes for ihem. The programme. which Is stsll in ris stage. delivers a holistic appfoach lo the care of patients living wlh cancer wh1ch reduce the length ol slay ￿sPital and post- trealtnenl complications, and improve recovery, fiiness. nulrilioTral 8lalus. neuro￿nitive function and quality of Ille C8n¢ersupp¢rt ¢o$tS 8ppfoxim8i¢ly £8D.000 each year Support for Jpinwl pationts The Siars Appeal Spinal Unrt Recreatiw Semce h8J prowdBd &oraal acliwbes to pdtienls ￿p￿dIng rnany Ml￿th5 In hosptsl tryiDg lu tome ID terms %*ilh life*hanging Injur￿ that ha￿ often rtsulled in peTmBnenl paraly*8. "Pnor lo this l ¥Y￿ad as • in Ihe Spti7al Cenlrn lor 26 yeBrs so I knebv how Much Ihis rnportanl new seryKe was naetsd 8y pMv[d￿g s(Yi8bl*, v)volving 6Gliyities SP6•d up p8itsni$' fvh$bihlwlton. holp Ih6m 4J)d Jn¢wso t1￿1 ¢h8n¢8$ofmiurning ￿ y￿)￿." Start Apptral Re¢r•atlon A*•l•tant aim lo raise • kngs1£50,000 e8¢h yedrto ¢ontsnuo fundino thi$ work Trustso's 2020121 Annual Report for Salisbury District Hospital Charitsble Fund Frfy• WI-FI Around 100,000 palien15, re￿tiVes. wsiloT$ and si¥ff ¥¢¢es8 th8 froe stsrs Appe81 ￿-FI each year. The seNice Is availoble acros5 the Htsspit¥l and is invalvabè 10 Palienls in helping them keep In touch wlh family and friends. acce55 tree enlert?illment 8nd 10 carry on th Iheir11ve$ from their hospit81 beo Feedback re￿ived has been hugely positive and maDy patients and families have made contact th the Chanty to $8y thank you lo Stars Appeal supporter5 and let U5 kni)wwhal a drflerenco a¢￿$ ￿ free VWFI has m8d¢. The email below 15 just one exarnple The W-FI Se￿￿e costs £35,000 eaGh yearlo .1 h$d to bvni* $nd t*ll you whBI & é1fflerert￿ the sta￿ Appeal kWI-Fi has made. My husband has howlal for 01$￿A wèèks Christnyas could have been a glaorny and L*epressing fvmo do$pit6 visils 8N the ff8nyily who could be he￿ Bul etsrekal Skype and eynail. access lo movi85 *YTd TVh*ve m$fl$ enOnn(￿s lo his ￿e0Very l am w9 a￿ nol Ihe only ffamily spff¥8d 8vo$s th& worfd who need Ihal contact, seeing and heanng one another. I could go on andon 8bout diffeFFn¢S ith$s m8de. 8nd he I&JUSt one old man. fhmk ofall youngpgople aNd cbiofynl ￿1￿$1 w&ni to $8y a hugfr tronk you ferallyour5UPP0rters'gene￿Slfy and harfwork M rnaking ithappen." P4tients wife. Stars Appeal Lhfe Iprevlously known a5"Elevate"I Every week the Stars Appeal Live project brings mu51c, dan￿. poetry. rxeative reminiscence and Storytelling $e8sion$ 10 the Hospital The Charity funds a part-time project coordinator and a number of freelance artists who deliver th¥ ¢reaiive ses$ion$ to patients at the bedside Dunng the pandemiG, the Slar3 Appeal Live exp¥nd8d Iht remit of their 8rtiwty running sessions al the Hospital gardens and other publiG spaces such as the maiD enlt3rEce and tsfpteri$ Thi$ appr¢8th helped lift up the 5pints of pabents. v151tors and staff aGross the Hospit818nd 1$ now ofthe scope of the main proied The StarsAppeal Live Programme costs c.£45,000 perannum. "I ￿s￿yO{l wIRdslayAlldty. Èhe lttne has vanisheddel￿Jh1W." Patient "Itfvas rnallyliftedmy wrfe's spirits... andmffte too a¢fvslly.' Pati•nt'8 husband Hospltal Chaplalncy Admiwon to hospital ¢8n be fvll of urttrtainly and anxiety for patsen15 and Iheirfamilies. Th8 Chap￿1￿¢Y team offots 8 seN¢8 of 'being 81ong*de' p8lieN$, their farnilies and staff, lo offer religious. spiritual and pastoral 5UPWrt. forp8ople DI 811 faiths and none. The Chatrty provides funds for addilv)rhal ¢haplainBy staff, totslling ¢ £50.DOO ¢a¢h year, meaning Ihat there Is a chaplain available lo those in need 24 hours a day. 365 days A year This means ihal a more widg-reachiDg and personalised ¢an b$ offorèd to PAtk?nts and families and weekly se5510ns Gan be wn in the L*apel for meditation. tnjndfulness. relaxaiion ar￿ quiet reffeC￿0n for staff. The funding also allorrt5 addibonal Capa￿lY for th8 hDSPtal cha￿81Th$ 10 promo* actiVllÈS that deliver emot￿￿31 and 5pinlual support lo PEokqe M ihe hospital on aswell a$ wsil ward$ and ouipaii¢ni$ paiierf$ on 8 rÈgular basis, pr03clivdy meeting patients and their larnili withovllh8 need ol being retsrred first "Heartffelt Ihanks to your Chaplain. Frances, who ki1￿lY 8nanged, *1 very short nolKe, fformy lennin81ty Ill wife and l ts rnnew Durmarriage vows. Agam Éhankyou to everyone who made this 9xt￿￿e{y$Pétr*lmOM8rttpO$￿tsl&." PatlÈTht's husband. Hospltal Arts Th¢ Siars AppeÈl prowdes the core funding for the Hospital Arts Departrnenl 'ArtCar8'. ArtC¥re brinos colour 8nty inspifAtion io Ihe H05Pital through 3 p*ienl Total Curr&ntAssets 1.513 6.457 6,591 Creditors falling due wlhin one year 25 1441 15391 N•t ¢urton¢ •$80ts 4402 1.469 5,871 6.052 Total assets les5 liabllities 8,3 6,937 15.344 13.964 funds of the charrty Expendable endo¥vmeni fundg Reslricled incorne fi)r￿S Revalualron ￿SerVe Unw$in¢ted fvnds- General Vnrestiided knnds- Designated 8,398 8.398 1.274 5.556 107 9,021 1,248 3,577 1,274 5,556 107 Totsl ¢harly fundi 2$ 8,398 6,937 15,344 13.964 The notes at pa9e5 12 to 24 fom partof these financial &talernenb. The finantsal stsiemonts ww& approved by the Corporats Twsi88 on by.. Nick Marsden, Chair DfsBlistrAJry Di51nct H05PIt81 CharilatrAe Fun 12 and were 5wJned on its behalf SKJnad." Page11 Trust•8's 2020121 Annual Report for Salisbury District Hospital Charltable Fund Notes on the accounts 1. Aceountln9 Poli¢1 Iwl 8a6is ol preparatlon The finan￿￿1 stalemenis have been prep¥r*d in E slerting as the functional currency and on a goin9 0)n¢ern b8s1s un¢er the histori sl convenlion B5 ihe Charity has nei curreni As$ei$ and th8 Twslee considers that the Charity IS able lo setlk 811 Iiabililifrs a$ they fall du8 for al least 12 rnonlhs from the dale of signing those a￿¢￿ThIS and there are no malenal Un￿rtaIn￿e5 Bboul the Charity's ability lo conlinve The Tru51ees have been ￿Se￿Ied 8 fopNard bokino forecast covEnTrg the fvlefve monihs Irom the dale of Siyning of these a¢coun15. which fflakes as5umplh)Th5 as to PDlenliAI rÈduthion$ in ¢¥sh donations that Covtd-19 might cause The Trn$lee$ 8fe thai the Charity Is, and will remain, a going con￿rn The eyceplions lo the hislonG41 cost con¥enlron a￿. In￿3￿￿nIS. thai 818 in¢ludpd 31 market value.. Bnd fixed assets compnsiny land and buildings. wh￿￿ are v31ued as Indicated In note 1111 below, As deemed appropriate by ihe Tru51ee The finanual Statements have be8n pr¢p3red in 3ccordanc8 with Accounting and Reportin9 by Chariiies. s￿lement of R*¢DtnmBnded Practi￿ applicable lo charitie9 preparing their BCCOunls in accordan¢È wilh Ihtr Financial R8portiw Slandard applicable lo the UK and Ropubli¢ of Ireland IFRS 102} leffeclive 1 JAnudrv 20191 and the Chaniies Act 2011. The Charity's Corporate Trustee 1ncludes the Charity In rfs ￿n$¢li￿ated fiDanThal 5tatsrnents. The consolidated fin8n¢i81 $t8l$m8nis ar prepared under International Financial Rewrbn9 Sl8rbdard$ and a￿ av8118ble to the pu￿1￿ al 5a115bu nhs uk In these financial ¥18temtni$ Ihtr Charity is considered lo be a qualifying entity (for the purpos$ of Ihis FRSI and has applied the exernplions AvailBble undef FRS 102 In rtSPe¢l of the requirement lo present a cashflow slalemenl. Having oiv8n rtyard to Publ¢ eeneffl Entity guidance the eorDorale Tru$teè ￿sIder$Iho Chant¥ 1¢ ￿ ¥ Public Benefit Enlitv Ibl CrltlE*l a¢counting estimates and judgements ThB ¥a￿e of land &nd builthng$ 1$ £1,743k 12020. £1,715kl" This is the rnosl %gnificani esbmat8 in the 8(tounts and is based on the profes￿0￿￿1 judgement5 of the Chanly'5 Independent v•lu8ts wth extensive knovAedge of the physicBI est£te and market rathors. Th value do8s not lake into accovnl potential fulure changes In Èconomi¢ valuo which cannot be predKted wlh Any certairnly Itl Funds $tTV¢turg ResiriGl&d funds are tsnds that are lo be used In Attord8n¢e wlh $p#tyfi¢ reslFiclions imposed by the donor. or %*here donor has restr¢ipd thtr use Df their donalvJn lo a specffied ward. patients,, nurses. or pr¢ie¢t fund ￿ere the resthctvJn requires the gift lo be Invested ID oroav¢o inE>)me bul Ihetrustee has the power to Spend the caoitAI. Il Is ¢Lqs$ed 8$ exoendable 8[￿owMe￿I. Uniesifi¢ted in¢¢me Ivnd¥ those funds ￿al the Tw51ee Is free to use for any purpos* in furth8ran¢e of the tharilable ob]ec15 Unrestrided funds Indude gener81 funds, where the donor has not specified or reslricled the use the Charity may make of iheir donation. #nd designatsd lunds. where ￿e Trusiee has sel a$ide 9eneral funds lor a specific purpose General funds addilionally genorai• in¢tyhe from Gift￿￿. inve¥lmenl Income, interest and th)nAt￿n5 given specth¢ally its ¢ovBr TuDn1Tr￿ cost6 The exptrnd¥b￿ endTh¥menlfunds are.. KM Duff Endowment Fund Bertie Bailey Erbdowmeni Fund HV Beaven Endowment Fund D Corpenler Erbdowmenl Fund Icarus L8ing Tr¥ve1 Award EndThYmenl Fund W Sloke$ Endowmeni Fund AVTapper Endowment Fund Thè 6ndw4ment ￿ndS in tolal represent £9.OW of fund$ hold. The mater￿1 fijnds held afe disdos8d in note 28. Idl Incoming resources AJI ill0￿￿1ng resour￿5 are recogThissd on* the charity has tnlillemenl to the resources, Il i4 FKobable Ihal th8 resources will be re¢Bi¥8d the rnonetary value of in(x%ning resources Can b8 m8•sur&d wlh suffKienl relHbi1ily l•1 Incoming resources from legacles Legacies are accounted for Bs Incoming ￿￿￿r¢0$ •ith•r upon receipt or Vdhere the receipt of legacy 14 probable., this wll b6 ¢nc& conf1rrnat￿ ha5 been re￿iVed from the ￿presen]StIVeS ol Ihe 8st¥lelsl that payrnenl of the le9dey wi11 be made, (K propwty irnnsf8tred. and once all Condit￿nS attached to the leoacv hAvs b8en fulfilled Page12 Tru$tso'$ 2020121 Annual Roport for Salisbury District Hospital Charitable Fund {f) Resources exppnded Expenditure is recog•is*d wh8n a Ik8tNlity is In￿rred. Grants arè to relatsd or third party NHS bodie$ and non-NHS bodies in furtherance ol the chariiable objects of Ihe funds. A liability for $u¢h grani8 Is rewgnised when the Tru$iee has given approval The NHS Tru51 has full knowledge of the plans of thè Trustee, therefore 8 grant 8pprovsl is bken to U&nsiitule B firm intention of payment whKh has been oJmmunicaled to the NHS Trust, and so a liabilily 15 recoAni5ed. {g} Irrecoverab￿ VAT I￿eCOVerab￿ VAT is ¢hargett a4ain81 the ¢&tsgory of r8sourc•8 81pended forwhich IIw8$ ￿cUrred. Ihl Allo¢aUon oloverhead and Support co8ts Overhead and SUPPDrt costs hav8 been all(raied as a direct ¢¢$1. M8n8g¢meni and adminislr&tion CA￿tS are apwrtk?ned across ChBritable Activities using the avera9e fund balants met￿. a5 Shown In notes 14 aDd 15 111 Costs of g•twratlng funds Tht costs of gtntptiny tsrtds are Iho ￿$1 of Inve$imeni Fund managernenl fees, togethpr wilh the thrector of Fundraising the Fundr81$ing Ctrordinaior costs recharged by Salisbury NHS FoundAliDn Trust Ul Cherttable o¢Uv4U¢s Co$ts of ¢hanlable rA)mpnse all ￿915 In￿rred In Ihe P￿Tsuit of the Charitab￿ obj￿5 of IhB tharity. These ¢08ts (xthpn$8 direct coslsand An apportKJnmenl of ovethead and SUPPDrtcosls as sho￿ in notes 14 and 15 Ikl Govom8n¢o costs G0￿m>n¢e costs are ¢l¥s*fied asa surp)rtust and have 8PPOrtIon8d to fWraising actiwlies and charilable ActivilKs. Capiialisabon l assets falling Into the fo1￿1n9 calewriesare capta115ed. tangible a$$¢is which affj capablè of being usèd for more than one year, Bnd have a c051 equal lo or grealerlhan £5,000. ii. groups of i¥ngible fixed a$*is whi¢h S￿ in1trrdepor￿tTht or would nonmally be prowded or re￿a￿d as a gr￿p wih a total value i excess of E5.000 and an Indiwdual value of £250 or rnore Valuabon Tangib￿ ffixed assels Are valued as fdlows. Land ar￿ buildin9$ are $iated 81 orEn markei value for their existing use. Valuations are carned out profe5&0nally al five ye?dy Intervals. The last valuabon was made OD 31 March 2021 by a 6en￿r6UFveYor3nd RICS Truislgrfd valuèr of Gèrald Eve LLP. BetY￿en valuations an 3pprDpnats Ifhdex is 8ppli¥d to tyv8lve Iha 8$S¢1$. ii. Fixture5. Fittings and Equiprnenl 15 valued al the lo%y&r ol eslimaled net r￿p￿￿M￿nI cost or r8¢over8bk amount Depreual Depreciation 15 charged on each main dass of taThgi￿e asset as follows. land a￿1¥ ￿ the course of con$tru¢ton are not d8ptBual8d. Buildings, in$i•llaiion8 and fittings are depr8(Jal¢d on their revalLEd arnounl Dver the assessed remaining lrfe of the a55el as advi$ed by professh)nal valuers. At 31 March 2021 the buildingswere gbven remainiw lik￿ of 40 yeats. 11 Each equipment asset Is dePre￿ated over itsexpected life iii. Impairm￿18. ¥vh8re Irurred In the year by vi￿e of revaluabon of the fixed asseis are 5eparalety Identified. charged to th8 funds of the charity and lo Ihe Statement of Finanual Actsvilreswlh the balanc* sheet refieGling the revalued atnounls. assets coslino E621.000 12.543 in numter) have been ammuLthd over Ihe pa5121 years. Thesa 8$8tts ¢Jo 881isfy the abovecrileria for oxpitalisation Poge13 Trustee's 2020121 Annual Raport for Sallsbury District H05Pital Charitable Fund (Inl Investments fixed assets Invesimtrni fixed 8s$els are Shown al Tharkel N7lue Qutslèd $10¢￿ and sh3res are included in the balan￿ Sheet al mid-maFkel pnce. ex-div li Other investment are in¢lud$d 81 the Cotporale Tfuslee'5 be51 estimate of market ¥Blue. Inl Debtors Deblofs are Amoun15 owed to the ¢h8rity. They arn measurnd on basis of IhEArrecoverable amount lol Crèditor¥ Credilors are amounts owed by the chBrity. They Are measured al Ihe 8mouni Ih8tth&¢ttanly exp8tiS lo havt lo pay lo Sett￿ the Ipl ProvisioTr Provision5 are recogni5ed when the Charity has B present leg£1 orcon$liu¢tiYe obligation as 8 result of p¥$1 8vefjls-. il 15 prOba￿e that a ¢1 re50urreswill LKP fequired lo settle the obligabon., and the amouni Dllhe obligabon ¢8n bo esbtnBlgd ieliably {ql Inveslrnent galnsl losses atid Incom$ All gains and aff 18k8n lo Ihe Slaleffjenl of FinanGial Activities as Iley arise. Realised 9ains Ènd losses ￿ Investments ar calculated as the differènce between $8168 ow¢*8dg opellino mafkel value lorpurchase date If later} Unrealised gains and 1055es are cakulaled as the difference betweÈn the mathei value al the year end and opening maTkel value lor purthasB dale rf latsrl These are not distrib￿led Realised gains, investsnenl income and interest received ar¢ held In 8 spe¢ifi8d fund The costs of tunning the ￿ndraIsIng team 8dNilies, including their 5alarie5. and the adminl51ra1￿n fee lewed by the Tw$1 on Charity are thar98d lo this fund. The nel balancg 1$ thon ¥vailable for di61ribJlion. distributed Il is allocated equiiably across a11 funds lunr¢$in￿0o and rastnC￿￿) b¥s8d an th8ir balances Irl Employ818 Tho ¢h•rrfy doB$ not direcuy ernpby any pergJnnel. Salary, benefrf and ?xws8$ ty)$l¥ incutred by the Trusl ￿ em￿OyeeS oflhe Trust empkiyed to ￿Tk *rylh the Charty are rech8rg8d by e Tru51 ID the ¢hgrity ai cog1 wdhtyJl mark-up Isl P•n91on$ Employe&s of the Trv$iwho aty empbyed lo wotkwlh Ihe tharrty are enliued lo join the NHS Pension$ Scheme, Ihe provisions of whl¢h cover past and present 8mpby¢es D*i811$ of Ihe btDefils payable undor these proVI5￿nS can be found on the NHS Pensions websitè 81 wvM.nhsbsa.nhs uklpen510ns 2. Rg14tvd party IraTr54Ction The Salisbury NHS Foundation Tru51 15 the main benefi￿ary of the ¢haNy Tho charity h8s promded fullding lo the NHS Trust for 8pprov8a 6xpendiiurè tnade on behalf Df the charity Dunllg the year none of th$ memt•B of the NHS Trust Board or saniLY NHS TTUSI slatt or oartifrs rslattd iothem wBre benefiolaries of the charity S8lisbury District Hospital Charitabla Furwj leases to Salisbury NHS FoundalKJn Trusl land and buildings. Details of lh8 le•s* • prowded In noie 19 Nerfherihg cO￿[ale Trustee nor any member of the NHS FoUndat￿n Trusl Board ha$ recoived hon¢r8ri¥. tmoiumenis or exptrnses in th2 year The Trustee h8$ purchased Irusiet indetnnity insurance 3. In¢om• Irom donations *Trd Ipgacies Endurtment Re51rLted ijnreslncled FUF￿5 Fund5 Funds £000 £000 £000 Total 2021 tooo DDnatlon8 Legacies Grants 537 51 377 69 914 120 S95 446 1,045 Endowmtnt Restr￿ted Unr851riGted Funds Fvnd$ Fund¥ £000 £000 £000 2020 £000 Donation5. Legac￿5 Grani$ 1,049 806 436 395 1,485 38 2,724 1.893 831 Page 14 Trustee's 2020121 Annual Report for Salisbury District Hospital Charitabla Fund 4. In¢om•fwm ¢h•rtsbl* 8¢tiVrtle$ Endowm¢nt Restricted UNesthded Fu￿S Funds Funds EOOO £OOD £000 Total 2021 Èooo Rc¢kbourne F¥ir alk forward$ Total 12 12 18 Endowmtni Rè$irKted Unre$irithd Funds Fu￿¥ Fund$ £000 £000 £000 Totsi 2020 £000 R(¢kbovme Fair Walk forward8 Total 75 30 105 75 67 142 37 37 S. Anatysis of intom•from oth•rtradiny •Cti¥tti•8 Endowment Reslricteil Unres1￿£1ed Fund$ Furtds Funds £000 £000 £0 Totsi 2021 Éooo Cth51mas Raffl2 BDok shop SponSQfed even15 Hirtr and r8nlal in¢Dme rse fee Income Art ProieGt Staff Lottery Modical lesls, IfEals and fees VATort Olhtrr irndiny adiwbOS. rele88e Qf prow$Dn Other Toral 18 28 37 43 42 72 72 15 163 31 215 52 EndtrNment Restnctèd Unrestricted Fu￿S Funds Fund5 £000 £000 £000 2020 Christmas Raffle Book shop Sponsored events HirB and rental fèo inco Project Staff LDttery Medical tests. tri￿5 and fe8¥ VAT ￿ other Iradlw 8caiviu88, rele88e olprovBion Other T¢)tal 3$ 47 47 41 46 42 19 32 20 217 33 80 217 100 79 698 60 100 32 3Z4 47 374 Indudsd wthin Other 1$ re￿m￿r¥eMent IrKome In respect of exwditure of £18,00012020. £30,0001 ¥nd $918 of $owd-h8nd medical equipmenl£nil {2020. t30,0001. Pago 15 Trustee's 2020121 Annual R&port for Salisbury District Hospital Charitable Fund 6. Roltr of volunieern The Charity, as 1$ the Gase with the whole of the charitable 5eclor, 15 reliant on a ￿8M of ￿UnteerS for its $mcNXh r￿nIng and with￿1 vhom tho Chanly would not bè able lo fuDGtion. Fund managers are Trust empknyed senior ward And d8psrtment81 managers that give freely of IhBir spare to ensure that funds designated by the Irusiee, or ihe donor, lo be spent for a p8rb¢u18r purrN)se or In Ihtrif P8rficvlar ward LY Llepartmenl are spent in a¢wrd8n¢8 ￿ryth the CorpDf8ie TFVStee's or donorf5 W15hes Fund managers have delegated respDn*bilify 1¢ spend up kn £10,000, sub￿￿t0 tho aoroemeni of the thief Fillancial Officer that Il meets the teim5 of Iheirfvnd. OtdiDarily approxirnalely 60 volunieers aclively fund raise for the ¢h8rity, 16 volunteer on a 5hifl rola to help Tua the bDok stall in Ihe hospital'5 main enlrance. 4 a5sisI in the fundraising offi￿. £nd a further 40 assist ai rvnarai$ing eveni¥ such 8$ Walk for Wards and Rockbourne fair. Some volunle8rs remain ￿ightlY Covkl he51tanl Bnd have not yel reiume¢. birt the Chamy 18 hop•lu1 th8y will ratum over lime In accordance with the SORP, due lo Ihe 8b98n¢e of any r8lkqbl8 ma8¥uremeni b¥*s. tha ¢oniobuliffi of these volunteers reownised in the accounts. 7. Inve¥trnent Incom* Tho Inve¥th)8ni inty)mè ty)mpn$tr¥." Endowmtnl Reslticled Unrestricted Funds FLind¥ Funds EOOO £000 £000 2021 Dmdends from Inve$imtni$ heu In UK Dmdends from Inve$lmeni$ heks oul$hJe the UK 136 52 52 Total Endcvlmenl ReslrKted unres1n￿8d Funds Funds Funds £Mo £000 £000 Total 2020 EQOO Oiwdends trom Investments held in UK DivideThdsfrom investments held ouiside the UK Interest Total 159 38 49 246 159 38 49 246 ThB Chanty uses Inveslmenl Income, In the fir51 instance, to fund the acti￿lle3. in￿￿ding salanes. of the fundr8ising team O. An•ly$l$ olexwnditure raising lund Endowmani Ro$iri¢ted UnreslriGted Funds Funds Fund$ £000 £000 £000 Totsl 2021 eooo Fundraising direclcosts C0515 associated with fundraising even Inveslrnenl rnanagemenl Support co$l818ee n￿8 141 Total 32 93 53 51 18 215 125 53 52 3) 248 Endowment Re51ficied Un￿striCted Funds Funds Funds £000 £DOO £000 Tolal 2020 £000 Fundraising direct ¢08ts Cost$ a$$0￿3*ed wth fundrnising events Investment manA9emenl Supwrt C0515 Total 123 88 52 23 123 122 52 Z3 320 34 34 Page 16 Trustee's 2020121 Annual Report for Salisbury District Hospital Charitablo Fund 9. An8ty8i8 of ¢haritwtsle pxwnditure The Charity did not undertake any tlirn¢t charitab￿ txp$ndilWton Ils own %￿nI during the y88r. All of charitable expenditure was in Ihe forffl of grant thnding. Grants wère approved In tdvour of the partngr organisat￿, Sa115bury NHS Foundat¥Jn Trust to carry out acti￿llIeS knBt %%ill benefit the $18ff arKI the NHS patients and Iheir families. The Charity incutred expendiiure with third partse5 in pUrsu8r￿e of those grants or reirnbursed expendilure incurred by Ihern Granl funded actiwty £000 Support Gosts £QDD Total 2021 £000 To 2020 £000 edical research and dinical suppori M8di¢¥l 84uipmèDI aDd faL¥lthes Staff education and w*Ma P8tienledwab"on and wdf8ra 365 427 155 266 1,213 15 15 40 30 100 380 442 195 296 1,313 396 547 268 523 1,734 10. Mpdical reseaKh and c11n1￿1 support Endowment Resthcted Unreslrided Funds Fund5 Funds £000 £000 £000 Total 2021 £000 Salaries for supported researth and clinical Support pO￿tIOnS R•$earGh tnalpri3ls aad Gonsumables Support ()Ydts188e nots 1$) 189 63 252 302 78 380 End0¥￿ient Re$iri¢itil Unrtslriclg Fund$ Funds Fund$ EOOO £000 £000 2020 £000 Salane5 for s￿ppOrted rese3rch 8nd ¢linic81 $upport posib¢n$ Research malenals and consUrnab￿S SuppDrt Lu15 (see Mte 151 126 128 137 2W 128 2S4 142 396 11. Medl¢•l Equipmort¥nd F•¢ilrf¢*$ Thetotal ￿sts re￿Ie to ￿e￿A￿)￿1n0 expenditure EndThvment ReslriGted Unre51nLted Fund$ Fund$ Funds £000 £000 £000 Totsl 2021 £000 Medical equipment 349 22 52 401 26 15 442 Support cosL% Isee not• 151 15 71 371 The total spend on new m¢¢i¢al ¢quipm$nt and f8cililie$ of £442,000 12020. £547,000) in¢lLKting ¥UPP)rt ¢c61$ of £15.000 12020 £5.0001, represents a vital and Valuab￿ conlribubon to enhan￿n9 the pro￿￿On of clinical c¥e. ExpEndilure in the yeaf mainly consisted ol MRI pentherals £106k. SimM8n and ￿￿l[le￿ Lung £76K Qplical Coheren¢oTornography machin8 E58k. YAG La8er£56k and ICU balhroorn ImprovemenLs£27k. Pa90 17 Trust¥e'5 2020121 Annual Report for Salisbury District Hospltsl Charitsbl• Fund 11. Medlcal Equlpmènt and Fa¢ilitio$ l¢on¢inutdl Endowment Restricted Unrasirl¢￿d Funds Funds Funds £OOD £000 2020 £000 MBdiral equipment 258 47 232 490 52 Support 151 305 Z42 $47 Expendilure In ihe year mainly con$i$led of End¢-Bronchial Ultrasound SLwe for use In lung can￿r diagnos￿e procedures E170k. Faxrtron Biovisicn X-ray for use in bre231 consemng surgtry £64k, Neonatal ultrasound. laryng05Gope and monilonn9 equipment £59k. anti-gravity Ireadrnill for Wessex Rehabililalion £45k. Vi¢on motion ¢¥pturtr sysleffl for use in the Gail Lab £39k. Fluorescen for rancef research and diagn051ic developmenl e30k. Wessex Rthabilitalion CeDlr8 refuTbishmenl costs É21k and a Rh•umatology ulirasDund £20k. 11 Stsff Education and Welfare The charily vnd*rtook Llireci tharilabl8 aCtr￿lies. I￿lUdIn9 education and Irainino EndDwmenl Reslricled Unreslncted Funds Funds Funds £OOD Total 2021 £OOD Stsff training Publications Course trav81 exwses Entertaillmenl recreBbon Course Other expell585 Trnvel e¥p8D¥es Other SuprA>rt coslg19ee r￿e 151 Totsl 49 22 22 35 40 76 40 195 119 Endowment Restricted Unreslricled Funds FuDd¥ Funds Re$t8led Rgstaled £000 £000 Tol81 2020 Restsled £000 £000 Staff training Publrcaknons tr8v616xpen8&S EMertainmeni8nd re¢r8ation Course oiher expenses Travel expenses her Support costs notp 151 Total 78 78 40 40 34 47 39 87 39 268 181 13. PotlontWoll•r$ Endormnenl Restricted Unreslricted Funds Fullds Funds £Doo £ODO 2021 £ODO Enlertainmellt. recreAliM 8nd bew8ges Computer equipment. softwAre and 9upport Futnilure and fillings Els¢incal eguiptnent ArtC$ her expenses SuppDrtC05t5 {5ee note 151 Total 27 42 34 62 20 87 149 20 30 30 Page18 Trustee's 2020121 Annual Roport for Sali$bury District Ho$pltal Charitsblo Fund 1J. Poti•ntWeWare Icontinuedl Endowment Reslncted Unresthded Fund5 Funds Fund$ £000 £000 £000 Total 2020 £000 Enlert£inmeni, re¢r¢ats￿ 8nd b6verage$ C¢ynpulerequiprnen[ sothyare and supwrt Fumilure and fittings e¢tri¢al equipTnenl Cartr Oiher expenses Support COSts l&qe note 15} Total 42 42 49 61 103 42 49 88 62 147 49 33 39 25 26 I￿uded wilhin Olherare leaflets. baok5 and slabonery of£1.00012020.' £7,000) and aromatherapy expend1tts￿ for palients£2.0 12020." Els.￿0}. 14. Allocatlon ol Cwerheads ￿￿a￿On and apportionment ol $upport costs Raising Charitable fund¥ a¢bwb85 £000 £wo 26 42 23 2021 Total £000 39 Sa%s 01opporbonrnenl FinanGial adrninislralion Charity managernenl Depreciaiion AIlcpca￿d on time Governance AllOca￿d on ffl￿n benefirjanes of fixed assets GO￿(￿anCe Governance Bank ¢haty6$ Audilorfs romunoraii¢n Totsl 12 IB 99 15. Allocthn ol Support Cost$18•* hot• 141 AppDrbonmenl of SUPFA)rt COSl8¢ros$ ¢h8fiiabK8 activibes Medtal siaff research equipment education and and welfare Pabeoi Tet81 weKare AlknrAled 5UDDQrt £000 £000 £000 £000 Finan¢i¥l adtninislration from Salisbjry NHS Chanty m8n8gemeni Audilorfs remunèrall D8preciation Totsl 10 26 42 23 99 14 14 31 1$. AutlitoVI remunprJtion The audit￿¥ r•muneraiiDn of E10,000 (net of VAn for 202(￿21 12020." t￿,500) relatsd So￿1Y to the audit wlh no other additional work g undertaken12020' £nlll 17. Tn￿tee rErnuneratJon. beneflts and expènx•g Marn￿r5 of the Board of Salisbury NHS Foundation Trust give Iheir bme frttly And re￿1Ve no remuneration for the th81 th ndttwkt 10 8GI 8$ corporatt tsustse. Howtrvèr. thèy tan dairn expenses ID [eIrnt￿rse them for costs that they incur in ￿lfilling their dutie5. Trustee expens¢8d8imed were Enil12020. nill. P8ge19 Trustee's 2020121 Annual Report for Salisbury District Hospital Charitable Fund 18. Analysls of gtAff ¢o¥ts and femunvration of key management pprsonnel The TFu51 diredly empbys $t8ff whostr $pe¢ifi¢ dulit$ art lo raise bJnds for the Charity. or to rnanage the Ch8rily. The ty)¥ts incurred by the Trust In employing Ihese S￿ff membets 1$ r•imbur¥ets in full 31 co¥1. wilhoul mark-up 2021 tooo 2D20 eooo Sa￿￿e5 aNJ wa9e5 Social seGurity cos15 Employers Pell￿0n contri1￿IK>rn 135 14 99 10 14 123 168 The avarage nUm￿rof empk)yees dunng the year was 3 712020. 2 91 The Trusioo ¢on*dèr8 11$ key matkagemenl wr50nn81 lo be ltte In151ee. The total ¢m￿oyment benefits including etnplDyer pell￿on n￿1b￿￿On8 Of Iht key man¥ggtn8nl ￿r5D￿ne1 were £nil I2020".£￿Il No employees earlled a salary in exce55 of £60.00012020' nonel 19. Opprating Leases AS l•$$or The S811sbury Distrid Hospit81 Charitable Fund1tr3sts to Salisbury NHS Foufjdation Trust land and building$ Recelpth ￿￿09n[sed as an Incom4 2021 Totsi 2020 Total Minimum paytnanls 41,$00 41,$00 T¢)ial fv¢vr• minimum loast incomg 2021 Total 2020 Tolal R8¢0iv¥bK¥ Ihfilhin l year Between 1 and 5 year5 After 5 years Tot41 33.917 14,250 41.500 48,167 4B,167 89.667 The gr055 value of the asseL8 Under1￿*$0194￿￿ i$£1.743.OW12020. £1,715,000). and ac4>Jmulaled depreualion charoe 20. Flxod 49Vt In¥￿¢MOtI￿ 2021 Market Value £000 2020 Market V81u¢ £000 FNed Int&rest Eqvily h¢ld in Iho UK Equity held oul$ide the UK lemabvp inv8&tynBnl le.g. funds Invesling In such sreas as property, Infrastm￿re and Pnvalo ¢4uilyl Total 892 3,390 2,780 668 581 3,230 1,629 757 7,730 6,197 21. Movement in lixed asset Inve&tment 2021 £000 2020 £000 Matkelwalue ￿Ought 5Jrward 35 at 31 March 2020 Additions to invesltnenls al cost DLAposal$ ai ¢8rrying v8lv8 Add nel galnl Ilossl on reY8lu$ih)n M•¥*•tv•luo •8 ot J1 Ma￿h 2021 6,197 4,961 14.6821 1,254 7,730 6,942 3,949 684 6.197 Page 20 Tru$ts¥'$ 2020121 Annual Report for Salisbury District Hospital Charitable Fund 22. Fixed asset Freehold L8nd Buildings £000 £000 Totsi £DOD Tolal Tangible FwEd Assets. 8rouohtbrward at 1 April 2020 AdditKbnS Rev8lualion Disposa15 Balan￿ w 31 March 2021 775 940 28 28 803 940 1,743 tnul8led D$pwialion. Brou9ht lo￿ard at 1 April 2020 charge fttthe year Rev8lualion Disposals 8alance at 31 March 2021 23 23 N•t Book ValL*at31 M•rth 2021 803 940 1,743 Net BQDkvd￿ at 31 March 2020 775 940 H￿tOrIC cost at31 Ilarch 2021 2Q2 267 469 H19t0￿ cost a131 March 2020 202 267 469 Th8 L8nd 8nd BuildiNj8we￿ ￿ValUed ai 31 ￿rch 2021 by a RICS quglified and reg1Stered valuer at Gerald Eve LLP 23. Current asset invFstmeTrts 2021 £000 2020 EOOO As%gned lrfe insuranra policies by donor Capit31 Account In¢¢tntAwounl Total 125 97 57 279 122 77 255 Debtor& 2021 2020 £000 A¢tru•Y inum Other Total 401 24 425 604 25. An￿￿1¥ of Cu￿•￿t IL4￿11￿1¥ 2021 £000 2020 £000 Trade creditors Acuuals Deferred income Totsl 543 24 483 44 12 539 Trade creditor5 repregents sums owed at the year end by the chaTrty to a related party. Sali¥bury NHS Foundation Tnjsi. for costs i￿(￿rred by ihe NHS T￿st0￿ behalf of th8 charity in the furtherance of charity's o*'e¢ts. 2021 EOOO 2020 £000 Dofeffed ￿coMe broughtforwa AmountsdeferTed in year Amount¥ rtlta$6d Deferred income urried lov4￿rd 123 123 19 Page 21 Trust88's 2020121 Annual Report for Salisbury Di$tri¢t Hospital Charitable Fund 26. Analysis of matorlal lund$ Balan Incoffling Re50urts5 31 March resour￿5 expended Z020 £000 Re51aled Transfers Gains and sses Balanee 31 March 2021 £000 £000 EOOO £000 Unrestrlcled and D¢$lgn8ted Fund8 General Patient$ Fund Property Fund Inveslmenl Income Fund Legacy- Joan Rosem$ry Joy Unrealise& G¥in Fund L*g¥Gy- Lifida Seale Malemity 8Jrth Unil & EnhAn￿MentS General Staff Fund Legacy- Donald Fraw$ L8wgs R£tkboumg Faircharilable Fund LegACy- Edna May Gillingham Malenal Unrestrieled Funds Other Unreslrid￿ Fund5 1.850 1.696 521 681 1369) 279 453 1.890 1.723 939 e81 609 280 260 237 100 53 52 6,824 51 443 244 12691 978 260 254 1381 ioo 53 52 4,625 100 798 291 1.472 4,823 104 812 15681 291 1,472 6,830 104 Dpsignaled- MRI SGanner Campaign Oth?r Designal8d Funds Unr•stslct$d and Dg8lgn•tod Fvnd$ To￿1 4,934 812 {572) 291 1,472 6,937 Restricted Funds SIBrs AP￿21 MRI Scanner Campwgn Lega¢y- M8W8ro1 Smith Cancer Re59arL* Fulld Lepacy- Grahaffl L4n Sherren Stars- Caring 4 ￿d¥ P$ml)roko Unil FuDd L8ya¢y- Vffjlli3rn Frank Elliott Legacy- Leonard Reginakl Silver AD1 Fund Neonatsi Unit Fund- stsrs Appeal Wessex Region81 G&nwi¢$ Fund Chin¥ Trek 2019 Br8as1 Unil Fund Legacy- Josine Ddphine Mane Conn911 Recreation AS￿s￿nI & Relaied Adwibes ssex Reh$bililalion ASSO￿all0￿ Fund Nursgs Amenity Caytal Fund Coronaviru5 Fund Stars- Precious Momenis {Ben￿n Suiiel Cardia¢ Care, TrO￿ni￿ & Eivipmeni Fund Inca Tr811 Trek 2017 Spin31 Unil General Fund paI￿nIS Welfare GBslro Education Fund chik1r￿'S Unil siarsAppo81 P¥iient Fund CT Stsnner caffl￿19 Legacy- Audrey E Re5tall Fund Radnorwdrd Patients Fund Petra Desert Trek 2022 Nur$e$ Amenity Cash Fvnd Clinitsl Radiok)gy FuDd Finance Reifflbuisemenl Fund Pla6lics Unil Fund Engage Fund Eye Clinic Fund Staff - Ctynmvnity Centr8 C￿Y Sh￿1 2016 Material Restricted Funds her R￿tridea Funds R*strlct•d Funds Totsi 1.559 746 654 389 59 11ZOI 1.498 6S4 389 307 300 245 200 194 318 140 108 122 124 139 114 36 41 330 341 245 235 185 166 50 18 22 2S 133 123 118 304 11951 109 103 95 8$ 80 76 76 74 74 73 72 69 46 43 40 40 30 94 1QO 85 81 76 1441 74 73 75 16 46 43 44 40 14 53 45 241 45 7,473 1,548 9,021 45 656 267 1989} 1,277 B.398 657 Endo*Thent Funds Total Fundl Total 13,964 1,469 11,5611 1,47Z 15,344 T￿ng1&r$ rèprè80th1. lil di61nbulion of previously unrealised gains n(>w realised on thè sale ol invtrsimont¥, lill the use ol general funds 1 make irnprovemenls tofixsd 8$$ots, ljjil where rBslricted funds have a cornmon purw5e. transfers may ￿ made to supwrt an Individual proiectwhich maiches Ihoir re$incbW. and livl Goneral lund$ may be designated for a particular puw shoukl the Trustee5 decide this to be appropnoie Page 22 Trustee's 2020121 Annual Report for Salisbury Di$trl¢t Hospital Charitable Fund Analysis of material fun415 IEtkntinuodl Name DfFund Descnplion of the naiure and PUlPD5e of each fund Geneial Patients Fund Pro ert Fund Inveslfflent Income Fund 3C - Joan Rosema Unrea115ed Gain Fund For the benefit ol pallenls of Sa115bu Pro fund FuDd forlhe redisinbLrtion of Investment Income Forlhe benefit ol alienls ¥1 hgs Hdding fund catrying the Inc￿38 in V8Iu•bon of Inve$lm8nls over Iheir cost to the Chatity For &ner81 ¢h¥rrt¥ble purpo$e$ Deggnaled fund sel up ID rifig-fen￿ eyrfilure rdated lo delivery of Ihe Midw￿[ery led b￿hing cpnlrt Forihe ￿neffit of staff of Salisbu For oses Holdiry fiJDd Ca￿1￿ Ihtr inwme 8nd ex Forg8neral charrfable purpos$¥ To fund the purchase of a MRI Scannerfor Salisbury DK8ln¢t Ho$pital Bequtr81.spe¢if¢kn 7 h¢$ Ital wards (K units For ré$ear¢h Into ¢artrr Forlhe Burns Unil Fora ran eofe rnentand facilities forcili￿r*n ai Salisbu Di$iri¢t Hos Fry din reSoUr￿S lo ents with Gancer and haemalolJo iGal dis&8$8$, over4nd Forlhe al b$n&fitof Cardiac8nd Re arato Fotlhe Spinal Unil Aiempor8ry fund uniil otiectives are ed wlh ihedonor urtha¥e tyuipmeni that￿11 benefit ba￿eSduring their sta al Sali5bu Forlhe benefit of slaff and alienls Dlwegstrx RegH)nal Genetics Laboralo Tem ra fund io C￿￿Cl fund5 and tnakepay_meDts in r81?lion to the 201g China Wall Fw the benefit of breast patien15 al Sa115bury Di51fici Hos￿131 by funditty enh•n¢emenL8 to the Brea51 Unrt. the Brea51 Se[w￿ and (where sign¥iDrits f¥el 8pproprbatel to fund e￿$ in olherparts o!IhB hospital thai wll difèciiy benefit b￿ast pa.ben15 Research wilh rticular reference lo Spinal Mi¢rovas¢ular Surgery and Rehobililalion Tofund 2 staff Fost that will rovide recreational actiwlies for 311 inpaiitnis either ￿-s118 F(Ylhe benèfit of patients reguinng rehabilitation after Illlless Forthe benefit of nursi_noslaff al Sa115bury Dislricl H05Pltal To lund projec15 that are helping staff andl or palients durin the ¢or¢n8viws eri￿s Tocreale a dedicated suite of rooms the ho 1ts1's labourwatd, vthich parents can use Forthe benefit of Stsff and palEThts through the purthase of e 8nd Temporary fund lo collect iuDd5 aDd ffl3ke p3ymenis In ￿latson lo the 2017 Inca Trek Forlhe benefit of paiients and $t8fT¢n the Spinal Unit Forlhe benefit of paiients 81 SalisbumDisifiCi H05 For relief of sickn*s Of P¥li8nts who aro or have bgon treated by slaff within the Deoartment 0fMedi￿lle For the benefrt of Sarum Wdrd alients For Ihe ur¢hase DI a new CT Scanner For the urchase of E rnent For the benefilol Radnorward lients Tom ra fund to collect funds and make Forthè benefit of nurses al Salisbu Forlhe benefit ¢1 ¢lini¢$l Radiolo tients and siaff Forlhe b2nefil of staff alien1$ of S8li$bu Di$th¢t Hosptsl Forlhe benefit of Plastics Unil alienls and sts*f To eno8ge volunteers In befriendi alients F¢r Ihe rèl*f of Sickness of patsen￿ who a￿ or hwe been Ireatsd by staff in the O hthdlmolo D8 artrnenl. and the effiGienl rfomance of$taff in the Forthe romobon ol staff effiL¥en Tern￿ry holdi nd lo collectfunds and make wmeni$ in r$l•ti￿ to 8 ¢18y Shoot D151nct H05 Jo ac Linda Seafe Maternity Birth Unil & Enhancements General St¥rf Fund $¢ - Donald Fr¥rti$ L8W8S RIKkbourne Fair Charitable Fu￿j EdDa Ma Star5 Appeal MRI Scanner Campaign arel Smith Cancer Research Fund ac Graham lan SheTren Stars- Cann 4 Kids P¢mbrok6 Unil Fund Iliam Frank Elliott Le9acy- Leonard Reginald Silver AD1 Fund Neonatal Unil FuDd- Stats Wessex Re iolbal Gen2tic5 Fund Chin8 Trek 2019 Bre8$1 ilnil Fund District Hos 8nddure rgWI to the Rttktrnurn& Fair District ac Josine Del hine Marie Connell Recreation Assistant & Related ActswlE5 Vth$ex Rehabilil¥lion Asstriatson Fund NursesAmènily C CorDnawfuS Fund s￿{5- Pre￿ous Moments C¥rdL•C C8re. Trainin Inca Trail Trek 2017 inal Unil General Fund Patients Weltare Fund Ga51ro Education Fund Benson Suite ment Fund Children's Unit Stars ￿pea1 Patient Fund CT S¢8nntsrC¥m - Audre E Restall Fund Radnor Ward Paiients Fund P¢tts Dèsèrt Trék 2022 Nurse$ Amtrni C8$h Fund Fuad FiaanGe Reimbursefflenl Fund astics Unil Fund Engage Fund Ey• Clinic Fund fflents in relati￿ to thè 2022 Pgtra Tr8k Staff - Comrnuni Clay ShDDt 2016 Page 23 Tw$t•¢'$ 2020121 Annual Rtrport for Sall$bury Dlstrlct Hospitsl Charitsbl• Fund 27. AnalyslB of grant• The chanly does not maka grnnis ID indiwduals and the lot¥1 tost of makirKJ grnntts i# di$do¥ed on Iha f8¢0 of th8 St¥iomtth of Actmties and th& actual disbur&Ftneni r•¢eiv*d IJY the benefi¢kgfie$ foi e8th ¢ateg(Ky of ¢h8rit8We 8¢twily Is d19ch)g¢d In notes ii, 12 and 13 gr￿15 are rnadè lo the NHS Tmsls The map)rily ¢foraN$ were made io the Salisbury NHS FoundalKJn Twsl The Trus￿6 operatss a Scheme of delegation ￿rnder véhich fund hO￿eTS mana9e Ihe day lo day disbursefflen15 on their projecis In accordance with Ihe dIrect￿nS sel oul In Salisbury NHS Foundalv)n Trust's standing orde[5 fifjaw4al ID$l￿d￿n$". sinc* ihese are on9￿n9 activit￿& it is not rrfAsib￿ to segment these actMIVa5 wiio InrJNKJu819r8ni 8W8rdS. 24. Pilor yo•r stytsmont ol Flnancl•l A¢tivhi•$ For >*h￿l¥bv8 purw$8s Iho Staiam8ni of Fin8nci81 ActMli8$ for tho year ended 31 M8r¢h 2020 1$ r8produ¢ed to 8lbw uws Of the a￿Vni¥ 10 be atyeto ¢tynpare moN*monis In resirithod and unreslricted funds. Endowfflenl Restricted Unre51ricted Funds Funds Funds Funds 2020 Re**ed Re$t¥ted £000 £000 Rest8tsd £000 £000 Incom• 4nd endowinqnt8 from.. DM8iion8 and ￿8￿63 Chanlable activities Oiherlrading aclivilies 1.893 37 374 831 105 324 246 1,506 2.724 142 698 246 ?,810 Toi•l Én¢oming ro¥our¢o• 2,304 Expendlture on.. Raising fund5 Charrtable activitvas - ￿8*¢h and dinic41 tsupport 4edical equipment and fatylilie8 - Slaff educalKJn and welfare Patient educabon and welfare 1320} 12541 130SI I3￿> 15471 12681 523 11,7341 12421 30Z 17731 IW11 Total expondlturo 12,0541 U￿all1￿￿ yain ￿ invèsimeni 88SaiS Ro81iged gain ￿ In￿kn￿nI agS¢1$ 307 307 N•t incom 76S Gain on revaluabon of tangiblè fxed awts Tran5feT5 bth¥een lunds Not mov•mont in funtli 1.309 Rt¢on¢lli•tion of funds Totsl funds biought forward Total funds f0ry4ard 5,47S 4,934 13,196 13,964 9,021 Page 24 Independent auditor's report to the corporate trustee of Salisbury District Hospital Charitable Funds ## **Opinion** We have audited the financial statements of Salisbury District Hospital Charitable Funds (the ‘charity’) for the year ended 31 March 2021, which comprise the Statement of Financial Activities, the Balance Sheet, and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102; ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2021 and of its incoming resources and application of resources for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the ‘Auditor’s responsibilities for the audit of the financial statements’ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** We are responsible for concluding on the appropriateness of the trustee’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor’s opinion. Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the charity to cease to continue as a going concern. In our evaluation of the trustee’s conclusions, we considered the inherent risks associated with the charity’s business model including effects arising from macro-economic uncertainties such as Brexit and Covid-19, we assessed and challenged the reasonableness of estimates made by the corporate trustee and the related disclosures and analysed how those risks might affect the charity’s financial resources or ability to continue operations over the going concern period. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. In auditing the financial statements, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate. The responsibilities of the corporate trustee with respect to going concern are described in the ‘Responsibilities of the corporate trustee for the financial statements’ section of this report. ## **Other information** The corporate trustee is responsible for the other information. The other information comprises the information included in the Trustee’s Annual Report **[1]** , other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion: - the information given in the Trustee’s Annual Report is inconsistent in any material respect with the financial statements; or - the charity has not kept sufficient accounting records; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **Responsibilities of the corporate trustee for the financial statements** As explained more fully in the Trustee’s Responsibilities Statement set out on page 9, the corporate trustee is responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustee determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the corporate trustee is responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the corporate trustee either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so. ## **Auditor’s responsibilities for the audit of the financial statements** Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. ## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud** Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant which are directly relevant to specific assertions in the financial statements are those related to the reporting frameworks (The Charities Act 2011, the Charities SORP and United Kingdom Accounting Standards, including Financial Reporting Standard 102; ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice); We enquired of management, concerning the charity’s policies and procedures relating to: - the identification, evaluation and compliance with laws and regulations; - the detection and response to the risks of fraud; and - the establishment of internal controls to mitigate risks related to fraud or non-compliance with laws and regulations. We enquired management, whether they were aware of any instances of non-compliance with laws and regulations or whether they had any knowledge of actual, suspected or alleged fraud. We assessed the susceptibility of the charity’s financial statements to material misstatement, including how fraud might occur, by evaluating incentives and opportunities for manipulation of the financial statements. This included the evaluation of the risk of management override of controls and fraudulent revenue recognition. We determined that the principal risks were in relation to: - journals, management estimates and transactions outside the course of business **;** and - fraudulent revenue recognition, and specifically the occurrence and accuracy of voluntary income. Our audit procedures involved: - evaluation of the design effectiveness of controls that management has in place over journals; - journal entry testing, with a focus on unusual journals made during the year and after the draft accounts stage; - challenging assumptions and judgements made by management in its significant accounting estimates; - understanding controls around the monitoring and receipt of cash donations; and - sample testing of in-year donations and legacies and year end balances to supporting records. These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. However, detecting irregularities that result from fraud is inherently more difficult than detecting those that result from error, as those irregularities that result from fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations. Also, the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it. Assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team's. - understanding of, and practical experience with audit engagements of a similar nature and complexity through appropriate training and participation - knowledge of the sector in which the charity operates - understanding of the legal and regulatory requirements specific to the charity. In assessing the potential risks of material misstatement, we obtained an understanding of: - the charity’s operations, including the nature of its income and expenditure and its services and of its objectives and strategies to understand the classes of transactions, account balances, expected financial statement disclosures and business risks that may result in risks of material misstatement. - the charity's control environment, including the policies and procedures implemented by the charity corporate trustee to ensure compliance with the requirements of the financial reporting framework. ## **Use of our report** This report is made solely to the charity's corporate trustee, as a body, in accordance with Section 154 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity's corporate trustee those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its corporate trustee as a body, for our audit work, for this report, or for the opinions we have formed. Grant Thornton UK LLP Statutory Auditor, Chartered Accountants ## **Birmingham** ## **14 January 2022** Grant Thornton UK LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.