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2023-03-31-accounts

SALISBURY DISTRICT HOSPITAL CHARITABLE FUND

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

CHARITY NUMBER: 1052284

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Foreword

The Corporate Trustee presents the Charitable Funds Annual Report together with the Audited Financial Statements for the year ended 31 March 2023.

The Charity’s annual report and accounts for the year ended 31 March 2023 have been prepared by the Corporate Trustee in accordance with the Charities Act 2011 and the Charities (Accounts & Reports) Regulations 2008. The Charity’s report and accounts include all the separately established funds for Salisbury District Hospital.

The members of Salisbury NHS Foundation Trust Board constitute the Corporate Trustee of the Charitable Funds governed by the law applicable to Trusts, principally the Trustees Act 2000 and the Charities Act 2011. The members of the Salisbury NHS Foundation Trust Board in their capacity as sole Trustee, act as the Charitable Funds Committee. This committee was formed on 1 April 1996 to administer the Charitable Funds.

The members of the Salisbury NHS Foundation Trust Board who served during the financial year and up to the date of signing of these accounts were as follows:

Dr Nick Marsden Chairman (Until 31 December 2022)
Ian Green OBE Chairman (From 01 February 2023)
Stacey Hunter Chief Executive
Dr Peter Collins Chief Medical Officer
Judy Dyos Chief Nursing Officer
Mark Ellis Interim Chief Financial Officer (From 08 August 2022)
Andy Hyett Chief Operating Officer (Until 31 August 2022)
Lisa Thomas Chief Financial Officer (Until 05 August 2022), Interim Chief Operating Officer
(From 22 August 2022), Chief Operating Officer (From 12 July 2023)
Melanie Whitfield Chief People Officer
Rakhee Aggarwal Non-Executive Director
Tania Baker Non-Executive Director (Interim Chair January 2023
Debbie Beaven Non-Executive Director (From 01 January 2023)
Michael von Bertele CB OBE Non-Executive Director
Dr David Buckle Non-Executive Director
Eiri Jones Non-Executive Director
Richard Holmes Non-Executive Director (From 01 January 2023)
Paul Kemp Non-Executive Director (Until 31 January 2023)
Paul Miller Non-Executive Director (Until 30 June 2022)

Members of the Salisbury NHS Foundation Trust Board are appointed in accordance with, and their actions governed by, the provisions in the Foundation Trust's constitution, Standing Orders and Standing Financial Instructions.

The Trust's Standing Orders and Standing Financial Instructions can be found on the Trust website at: https://www.salisbury.nhs.uk/media/pqwmqtj4/sft-standing-financial-instructions-2020.pdf

The Charitable Funds are registered with the Charity Commission (No. 1052284) in accordance with the Charities Act 2011.

Reference and Administrative details

The Salisbury District Hospital Charitable Fund, registered Charity Number 1052284, was entered on the Central Register of Charities on the 26 January 1996. The charity is constituted of 157 individual funds (2022: 154) as at the 31 March 2023 and the notes to the accounts distinguish the types of fund held and disclose separately all material funds.

Charitable funds received by the charity are accepted, held and administered as funds and property held on trust for purposes relating to the health service in accordance with the National Health Service Act 2006 and the National Health Service and Community Care Act 1990 and these funds are held on trust by the corporate body.

Principal Charitable Fund Adviser to the Board:

The Chief Financial Officer of the Salisbury NHS Foundation Trust is the principal advisor to the Committee.

Principal Office

The principal office for the charity is: Charity Office Salisbury NHS Foundation Trust Salisbury District Hospital Salisbury SP2 8BJ

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Principal Professional Advisers:

Bankers

National Westminster Bank 48 Blue Boar Row Salisbury Wiltshire SP1 1DF

Internal Auditors External Auditors KPMG LLP Fletcher & Partners, Chartered Accountants 66 Queen Square Crown Chambers Bristol Bridge Street BS1 4BE Salisbury SP1 2LZ Investment Fund Managers HSBC Private Bank (UK) Limited 8 Cork Street London W1S 3LJ Solicitors DAC Beachcroft Winton House St. Peter Street Winchester Hampshire SO23 8BW

Structure, Governance and Management

The charity’s fund was established using the model declaration of trust and all funds held on trust as at the date of registration were either part of this fund or registered as separate restricted funds under the main charity. Subsequent donations and gifts received by the charity that are attributable to the original funds are added to those fund balances within the existing charity.

The Corporate Trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objects of each fund, and by designating funds, the Trustee respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff. Where funds have been received which have specific restrictions set by the donor, a restricted fund was established.

The charitable funds have Fund Managers who manage the funds on behalf of the Corporate Trustee.

The funds receive their cash through donations, legacies, and investment interest. Originally adopted for marketing purposes of its fundraising activities the Charity is now known within the hospital and the surrounding community as "The Stars Appeal".

The Chair ensures that new Board members of Salisbury NHS Foundation Trust are aware of current policies and priorities for the charitable funds, and any additional training that their role(s) in relation to Corporate Trustee may require is also offered.

The Chief Financial Officer is required to:

Risk Management

The major risks to which the charity is exposed have been identified and considered. They have been reviewed and systems established to mitigate those risks. The most significant risks identified were possible losses from a fall in the value of the investments and the level of reserves available to mitigate the impact of such losses. These have been carefully considered and there are procedures in place to review the investment policy and to ensure that both spending and firm financial commitments remain in line with income.

Income and Expenditure is being monitored in total and is compared with the approved plan on a quarterly basis to detect trends as part of the risk management process to avoid unforeseen calls on reserves.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Partnership Working and Networks

Salisbury NHS Foundation Trust is the main beneficiary of the charity and is a related party by virtue of being Corporate Trustee of the charity. By working in partnership with the Trust, the charitable funds are used to best effect. When deciding upon the most beneficial way to use charitable funds, the Corporate Trustee has regard to the main activities, objectives, strategies and plans of the Trust.

We remain indebted to the work of the Volunteers of Salisbury League of Friends, who raise substantial funds each year for Salisbury District Hospital, and provide funds for facilities and equipment in response to requests from staff in wards and departments within the Trust. There are no Trustees in common between Salisbury District Hospital Charitable Funds and Salisbury League of Friends.

Objectives and Activities

The charity is known publicly by its working name the Stars Appeal and is the official NHS charity of Salisbury District Hospital. Our mission is to bring our Hospital and Community together to make a positive impact on the lives of the people it serves and the staff who care for them.

We want every patient, and their family, to receive the very best care during their time at Salisbury District Hospital. Our goal is to help the Hospital’s ability to improve the health and wellbeing of thousands of patients, their families, carers and staff every day.

The Stars Appeal is governed by the Corporate Trustee through a Charitable Funds Committee. A separate Fundraising Committee, chaired by and comprised by highly engaged external stakeholders such as donors, supporters and beneficiaries, meets regularly at Wilton House, the home of Stars Appeal President, the Earl of Pembroke, who attends these meetings and plays a key leadership role within the charity. In addition, a group of Ambassadors made up of senior clinical staff, represents the Charity publically and help ensure it is providing the most effective, direct practical support to patients and to the wider NHS staff who cares for them.

Thanks to the generosity of our supporters by raising funds, the Stars Appeal aims to support 3 key areas across the Hospital:

Our projects are managed on a day to day basis by Salisbury NHS Foundation Trust. The Charity helps in monitoring their impact to ensure best value is being delivered.

The Charity Trustee relies upon the expert advice of Trust staff in relation to SFT services in order to discharge their responsibilities. The Trustee appoints fund managers for this advice on how funds might be best spent in their areas in a timely manner and accordance to the donors’ wishes. As part of their governance arrangements the Trustees formed an Investment Committee comprising representatives from all clinical divisions and the Trust's Corporate function to help with decision making for higher level expenditure. The following scheme of delegation is in place for all charitable expenditure:

Expenditure Level 1
st level of Approval		 2
nd level of Approval
Up to £4,999 Fund Manager 2
ndFund Manager from same Fund
£5000 to £9,999 2 Fund Managers from same Fund Divisional/ Departmental Manager
£10,000 to £99,999 2 Fund Managers from same Fund
+ Divisional/ Departmental Manager		 Investment Committee
Above £100,000 2 Fund Managers from same Fund
+ Divisional/ Departmental Manager		 Investment Committee in principle
+ Charitable Funds Committee

The Corporate Trustee has referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and is happy that the support of Salisbury District Hospital meets the public benefit requirement.

To that end, all expenditure from Stars Appeal Charity funds should meet public benefit and public perception tests as per described below, and confirmation that these are satisfied is a routine part of expenditure claims.

Public benefit test

All charitable expenditure should ultimately be for the public benefit. Such benefit may take the form of improved clinical services and outcomes, or enhanced service user experience.

Where the immediate benefit of expenditure is for staff welfare or development, there should be a clear evidence of how this will improve services for patients and service users, for example through enhancing relevant staff skills or encouraging staff innovation and wellbeing.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Public perception test

When considering using funds, a person should ask themselves:

Ensuring donations are spent in accordance with the donor's wishes is also a priority for the Charity.

Achievements and Performance

Thanks to our incredibly generous supporters, the Stars Appeal has been able to fund a variety of projects during the year which between them are helping thousands of people every day. Examples are detailed below:

State-of-the-Art Equipment and Smaller Capital Projects

The charity seeks to fund enhanced equipment and facilities across the Hospital which will make a tangible improvement to patient care. During the year we spent £2,088,000 on this. Some examples include:

Major Capital Projects

From time-to-time, the charity will raise funds for major capital projects. These projects, which are identified by medical staff before going through a Trustee approval process, will involve a high profile public fundraising campaign. Previous examples include the new Children’s Unit (target reached 2011), Neonatal Unit (2012), second CT Scanner (2014), the David A Brown Breast Unit (2017) and a second MRI Scanner (2019). The Charity Trustee are now giving consideration to Salisbury District Hospital's requirements with a view to planning a new major appeal.

Support for cancer patients

The Charity funds a range of support for local cancer patients using the Hospital services, especially those receiving chemotherapy and other treatments on the Pembroke Ward and Suite. Along with the provision of enhanced medical equipment and furnishings a number of additional services are provided. These include free aromatherapy sessions a highly qualified aromatherapist. The service, which is hugely popular with patients, help to alleviate common chemotherapy side effects such as anticipatory nausea, swellings and itching, all of which can be very distressing for patients. The charity also provides free snacks, hot and cold drinks as well as free, stylish headwear for patients undergoing chemotherapy at the Pembroke Suite.

The Stars Appeal also funds a Prehabilitation programme for Cancer Patients which includes 121 consultations with a qualified instructor, exercise plan, dietary advice, stress relief and mindfulness techniques as well as referral to support of cancer support workers and/or clinical psychology where required. The service enables people living with cancer to physically and mentally prepare for treatment by adopting healthy behaviours with the ultimate aim of improving outcomes for them. The programme, which is still now in its second year after a very successful pilot, delivers a holistic approach to the care of patients living with cancer which can reduce the length of stay in hospital and post-treatment complications, and improve recovery, fitness, nutritional status, neuro-cognitive function and overall quality of life.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Support for spinal patients

The Spinal Centre at Salisbury Hospital is regional unit specialising in the care of patients following spinal cord injury or spinal cord disease. The Stars Appeal works to support these patients as they spend months in hospital being treated for, and trying to come to terms with, the life-changing injuries that have often resulted in permanent paralysis. The Stars Appeal helps enhancing the Spinal Centre environment with furnishing, decors and artworks.

The Charity also helped the Spinal Unit Recreation Service to offer a variety of social activities on and offsite to patients. From barbeques and sports competitions to day outs and trips with family members, funding from the Stars Appeal enables patients to regain their confidence and independence, helping to bring a sense of normality to their lives at a time where they are navigating life changing circumstances.

Every Patient

Free Patient Clothing

In response to several requests from both patients and staff at the wards, the Stars Appeal have started to provide free basic garments to patients who do not have access to clean or spare clothing of their own during their hospital stay. The initiative enables patients to wear comfortable clothes as opposed to hospital gowns protecting patients’ dignity and improving their confidence, making their overall hospital experience more positive. Also, this initiative enables some patients to start practicing putting on clothes by themselves, encouraging independence and aiding recovery. The Stars Appeal also funds hard sole slippers for patients at risk of falls as well as eye masks for inpatients who often complain of the bright lights at the wards at night.

The Stars Appeal aim to raise at least £20,000 each year to continue funding this work.

Free Wi-Fi

Around 100,000 patients, relatives, visitors and staff access the free Stars Appeal Wi-Fi each year. The service is available across the Hospital and is invaluable to patients in helping them keep in touch with family and friends, access free entertainment and to carry on with their lives from their hospital bed. Feedback received has been hugely positive and many patients and families have made contact with the charity to say thank you to Stars Appeal supporters and let us know what a difference the access to free Wi-Fi has made. The email below is just one example.

"I had to write and tell you what a difference the Stars Appeal Wi-Fi has made. My husband has been in hospital for eleven weeks. Christmas could have been a gloomy and depressing time despite visits from all the family who could be here. But eureka! Skype and email, access to free movies and TV have made an enormous difference to his recovery. I am sure we are not the only family spread across the world who need that contact, seeing and hearing one another. I could go on and on about the difference it has made, and he is just one old man. Think of all the young people and children! We just want to say a huge thank you for all your supporters’ generosity and hard work in making it happen." Patient's wife.

The Stars Appeal Free Wi-Fi service costs £36,000 each year to run.

Stars Appeal Engagers (previously known as “Engage”)

Led by Clinical Psychology and supported by Volunteering Services, the Stars Appeal Engagers is a well stablished, award winning companionship program for hospital patients. The program offers regular psychology trainings to a dedicated group of volunteers in order to better equip them to provide meaningful emotional support for older adults in hospital. A simple but effective and well stablished referral system enable staff on the wards to identify patients that will benefit from the service such as those with anxiety, depression and/or no visitors. These patients are visited by the specially trained Engaged volunteers, who provide cognitive stimulation via conversation and active listening. These visits, also referred by the clinical psychology team as ‘interventions’, are designed and adapted to meet each person’s individual wishes, needs and level of functioning. Activities include games, newspaper discussion, reminiscence, social interaction, and cognitive stimulation.

This project relies on a part time Project Lead based at the Clinical Phycology team responsible for recruiting, facilitating training and managing a team of volunteers on a weekly basis as well as liaising with staff on the 16 wards in which the project operates.

The Stars Appeal aim to raise at least £20,000 each year to continue funding this work.

Stars Appeal Live (previously known as “Elevate”)

Every week the Stars Appeal Live project brings music, dance, poetry, creative reminiscence and storytelling sessions to the Hospital. The charity funds a part-time project coordinator and a number of freelance artists who deliver the creative sessions to patients at the bedside. Staff, visitors and outpatients also benefit from the Stars Appeal Live programme which also offers sessions at the Hospital gardens and other public spaces such as the main entrance, corridors and cafeteria. This format is particular popular during the summer as well as commemorative dates such as Christmas or Mothers’ Day. This approached helped lifting up the spirits of patients, visitors and staff across the Hospital and is now part of the scope of the main project.

“I wish you could stay all day, the time has vanished delightfully." Patient

“It has really lifted my wife’s spirits... and mine too actually." Patient’s husband

The Stars Appeal aim to raise at least £49,000 each year to continue funding this work.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Hospital Chaplaincy

Admission to hospital can be full of uncertainty and anxiety for patients and their families. The chaplaincy team offers a service of ‘being alongside’ patients, their families and staff, to offer religious, spiritual and pastoral support, for people of all faiths and none.

The Charity provides funds for additional chaplaincy staff, totalling c.£60,000 each year, meaning that there is a chaplain available to those in need 24 hours a day, 365 days a year. It also allows additional capacity for the hospital Chaplains to promote activities that deliver emotional and spiritual support to people in the hospital on as well as visit wards and outpatients patients on a regular basis, proactively meeting patients and their families without the need of being referred first. This means that a more wide-reaching and personalised service can be offered to patients and families and weekly sessions can be run in the chapel for meditation, mindfulness, relaxation and quiet reflection for staff.

“Heartfelt thanks to your wonderful Chaplain, Frances, who kindly arranged, at very short notice, for my terminally ill wife and I to renew our marriage vows. Again thank you to everyone who made this extremely special moment possible.” Patient's husband.

The Stars Appeal aim to raise at least £60,000 each year to continue supporting this work.

Hospital Arts

The Stars Appeal provides the core funding for the Hospital Arts Department “ArtCare”. ArtCare brings colour and inspiration to the Hospital through a patient-centred programme of creative projects including interior design, exhibitions, permanent artworks, performing arts and interactive activities. As well as major redesign of the interiors and exteriors of hospital buildings, ArtCare ensures that the hospital environment continues to welcome and inspire with the provision of artworks creating points of focus and opportunities for reflection for patients, visitors and staff with a temporary exhibition programme. ArtCare also run an arts workshop programme for Hospital staff which promotes staff wellbeing. The work of ArtCare actively enhances the Hospital experience of tens of thousands of patients and visitors each year. The project costs the charity around £86,000 per annum, which primarily meets costs of three members of staff. These staff seek additional funding in the form of project grants from other charitable organisations, from the Heritage Lottery Fund and from the Arts Council as well as small level of income from exhibitions and other professional Arts and Health work carried out in other Trusts.

“By supplementing medicine and care, the arts can improve the health of people who experience mental or physical health problems. Engaging in the arts can promote prevention of disease and build wellbeing.” London Arts in Health Forum

Staff Education, Wellbeing and Welfare

The charity actively seeks to support the health and wellbeing of Hospital staff as to enable them to provide the best possible care for the hospital patients. The charity funds additional training for medical staff as well as motivational and team building activities across the Trust. The Charity also helps enhancing facilities for staff, funding appliances, furnishing and fittings for staff rest areas where team members can have a well-earned break during or after a busy shift. We also facilitate a range of initiatives to recognize and celebrate the hard work and dedication of NHS staff across the Hospital.

The Stars Appeal also invests on the emotional wellbeing of hospital staff. We provide access to a dedicated counsellor for those in need of support from a trained psychologist familiar with the mental challenges faced by the NHS workforce.

This important work, which are open to all 4,500 staff and registered volunteers at the Hospital, help the Trust’s workforce to lead happier, healthier and better prepared working lives which in turn enables them to provide an even higher standard of care for the patients at Salisbury Hospital.

The Stars Appeal Charity invests approximately £200,000 per annum on activities benefiting hospital staff. Much of this work is funded using income that has been specifically donated for the benefit of staff and through the Staff Lottery.

The Hospital Environment - Gardens and Outside Spaces

Over the years the Stars Appeal have funded specially designed gardens and outdoor spaces for patients, staff and visitors. Located across the hospital site, they provide places where patients and their loved ones can take time away from the hospital environment, and where staff can have a well-earned break during or after a busy shift. The Stars Appeal funds a dedicated Stars Appeal Gardener to maintain and further develop those areas for patients, visitors and staff alike.

The Stars Appeal aim to raise at least £16,000 each year to continue funding this work.

The Hospital Environment - Enhanced Medical Engineering Service

In the last year the Stars Appeal brought significant improvements to the Medical Engineering Department, a specialist engineering service set up to provide bespoke seating and rehabilitation aids for people with complex disabilities. The referred patient population includes both adults and children with various postural and mobility limitations.

In addition to the physical disabilities, a significant proportion of patients are non-verbal and can have learning and behavioural disabilities leading them to struggle to cope with the length of the appointments (+3 hours).

The Stars Appeal funded a new band-saw for the Department allowing a better quality for the bespoke items produced inhouse for the patients. The Charity also funded significant improvements to the patients' and visitors’ areas, ensuring the waiting areas are welcoming and inviting to the patients/carers, and the clinical rooms are pleasant, calming and sensory friendly, providing suitable distraction to help vulnerable patients to cope over the prolong period required for their care.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

The Hospital Environment - Maternity

The Stars Appeal is very proud to be helping to enhance the Maternity Services at Salisbury Hospital. Besides equipping the Unit with advanced foetal monitoring equipment, the Charity also funded a fully equipped midwifery-led Low Risk Birth Centre, as well as an enclosed courtyard garden for the safety and privacy of labouring women. The Stars Appeal also funded 14 reclining chairs for the postnatal ward. Much more than just a place to sit and rest, these chairs are crucial for the practicalities and comfort of maternity patients and their birthing partners after birth.

The Hospital Environment - Children and Families

The charity believes that children should be treated in bright, modern, child-focussed surroundings with as many extra facilities and experiences to make their hospital stay as comfortable and enjoyable as possible for both them and their families. During the year we have continued to invest donors’ money in providing parents’ accommodation and an enhanced environment on the Children’s Ward along with additional services and specialized equipment such as the introduction of bright coloured safety pods and a paediatric electrocardiogram dedicated to the Children’s Unit. Also, following an increasing number of children and adolescents in mental health crisis in both inpatient and outpatient settings, the Charity introduced the Stars Appeal Distraction Boxes across the hospital. Those boxes contain varied cognitive, creative and/or sensory items appealing for a range of age groups who may find on those a healthy way of coping with their feeling of stress, anxiety and depression.

The Hospital Environment - Premature and critically ill babies and their families

The Charity provides free accommodation and home comforts for up to 250 families whose babies are being treated on the Neonatal Unit having been born prematurely or critically ill and other enhancements including state-of-the-art treatment and diagnostic equipment and play facilities for siblings.

This year the Stars Appeal enable the creation of two additional “Kangaroo rooms”, which enables a parent of the babies cared for in the room to stay with them day and night. These two additional rooms, combined with the existing Stars Appeal funded parents accommodation, makes possible for all parents whose babies are being cared for at the unit to have free, safe and comfortable accommodation allowing them to remain by their babies side at all times.

The Hospital Environment - Benson Suite

The Benson Suite is a dedicated area next to the Labour Ward where families who experience the tragic death of a baby at birth can be treated in a private, dignified space and given the time they need to say goodbye. The charity provides ongoing funding each year to ensure these families get all the support they need and that the Suite continues to be a warm and welcoming safe haven.

The Stars Appeal continues to fund the post of a Stars Appeal Bereavement Midwife. The post holder not only helps bereaved families at the Benson Suite but also continues to provide much needed support for them in the coming months after their loss.

We aim to raise £50,000 each year to maintain the Stars Appeal Benson Suite and provide ongoing support to bereaved families.

“The Benson Suite gave us time with our daughter, time to be the parents we planned to be, time which we will remember forever and always be grateful for.” Parent

Festive Feel

Patients, visitors and staff have enjoyed a cheerful atmosphere at the hospital during the festivities with Christmas trees, lights, as well as additional Stars Appeal Live performances onsite as part of the “Christmas Countdown” initiative.

Our Future Plans

The Trustee continues to monitor the many changes being rolled out across the NHS. The future direction of the charity will be shaped by the reconfiguration of services and the plans for redesigning patient care to meet the needs of the future, influencing the priorities for spending charitable funds, and proposals for fundraising projects.

The Trustee will ensure the ongoing projects detailed above, along with regular one-off capital projects such as building and environmental enhancements and state-of-the-art equipment can continue to be funded through successful fundraising.

The Trustee will continue to enhance the process through which hospital staff can apply for funding ensuring the Charity remains an accessible source of funding for initiatives which meet our charitable aims.

Thank you

The Trustee of the Stars Appeal record their sincere thanks to all involved in the charity and especially to our brilliant donors, fundraisers and volunteers whose continued support enables us to help hundreds of patients at Salisbury District Hospital everyday and the NHS staff who care for them.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Financial Review

Assets

The net assets of the Charitable Funds as at 31st March 2023 were £14,312,000 (2022: £16,295,000). Overall net assets decreased by £1,983,000. During the year the charity realised £nil (2022: £nil) of its equity-based investments in order to meet its spending commitments.

Investments

The Corporate Trustee invests its charitable funds through HSBC Private Bank (UK) Limited.

The Corporate Trustee continues to balance the greater risk posed by equity-based investment with the potential for higher returns. The Trustee aims to obtain a reasonable long-term overall return at moderate risk, and seeks to ensure there is a balance between ‘ethical and socially responsible investment’ and risk. As a result, investment in the processing and/or manufacture of tobacco products is not permitted.

The Corporate Trustee requires that all monies, apart from working capital, be invested primarily in equities and fixed interest investments to maximise the overall return consistent with an acceptable level of risk. Working capital is invested with the National Westminster Bank.

The performance of the investments is continuously monitored and reported to the Corporate Trustee on a quarterly basis, with the performance benchmarked against "HSBC Charities Benchmark UK Growth GBP". The HSBC Investment Manager attends alternate quarterly meetings to present their report.

Income

The charity continues to rely on donations, legacies and investment income as the main sources of income. This is supplemented by income arising from the provision of both national and regional education and training events for NHS staff.

The total income was £1,920,000 (2022: £1,978,000) which included legacies of £379,000 (2022: £842,000).

Fundraising

We are indebted to our many generous supporters from across the local community who enable the charity to continue to meet its objectives.

This generous support enables the continuation of the many ongoing charitable projects detailed in this report that benefit thousands of local people each year.

The Trustee is most grateful to all donors, volunteers and other supporters for their continued support of our fundraising activities.

Our approach to fundraising rests on positive supporter engagement in order to enable us to attract, steward and maintain support, while respecting the wishes of our supporters. To help us achieve this, we store supporter information using a fundraising database.

The Charity is registered with the Fundraising Regulator and contributes to the Fundraising Regulator levy on fundraising charities. We adhere to the Fundraising Regulator’s Code of Practice and to Charity Commission guidelines. Trustees are aware of the Commission’s six fundraising principles and ensure adherence by Charity staff:

  1. Effective planning

  2. Supervising fundraisers

  3. Protecting charity reputation

  4. Money and other assets

  5. Ensuring compliance with laws and regulations

  6. Following recognised standards; openness and accountability

Trustees and staff are aware of the need to protect the public and especially vulnerable people, so no cold call, telephone or face-toface street fundraising is carried out, and no inducements are made to staff or volunteers. No professional fundraisers or commercial participators carried out any fundraising activities on behalf of the charity.

Failures to comply with fundraising standards will be reported to the Fundraising Regulator, as will complaints, for which there is guidance for the public on the Salisbury NHS Foundation Trust Website and an internal process to follow. There have been no complaints nor any recorded failures to comply with fundraising standards in in the last financial year.

Our privacy policy covers how we use the data provided by our supporters; it describes the ways in which supporters can opt out from communications. We provide website links to our privacy policy and to our subject access request policy.

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Expenditure

During the year, the funds continued to support a wide range of charitable and health related activities benefiting both patients and staff. In general they are used to purchase goods and support services to supplement those provided by the NHS. For example charitable funds were used to purchase additional medical equipment, enhancing the medical treatment provided to patients.

The individual ward funds receive many donations specifically given to thank the nursing staff and these are used for charitable activities that will benefit staff. The charitable funds also enable medical, nursing and other staff to attend courses, not funded by the NHS, which will update them on the new ideas and modern techniques in their specialties.

Total expenditure incurred in the year was £3,535,000 (2022: £1,683,000), details of which are as follows:

Expenditure on research and clinical support

The Charity supports a number of staff positions which are contracted to Salisbury NHS Foundation Trust and recharged to the Charitable Fund, 2023: £158,000 (2022: £240,000). The positions supported are: Bereavement Midwifery, Occupational Health, Chaplaincy, Gardener and administrative support for Engage and Stars Live. Materials and consumables required for research amounted to £0,000 (2022: £4,000). The research work undertaken enables the NHS to benefit from the knowledge gained during these projects.

Purchase of new equipment and facilities

The total spend on new medical equipment and facilities of £2329,000 (2022: £673,000) including support costs of £56,000 (2022: £18,000), represents a vital and valuable contribution to enhancing the provision of clinical care.

Expenditure in the year mainly consisted of £1,303k towards the new MRI and MRI suite (against the overall £1.7m commitment for the scheme), oral faciomaxillary equipment £150k, neonatal equipment £75k, vital sign monitors £75k, foetal monitors £73k, operating microscope £69k, cardiac monitoring equipment £38k, rehabilitation equipment £35k and patient warming equipment £19k.

Expenditure in 2020/21 mainly consisted of MRI peripherals £106k, SimMan and Artificial Lung £76k, Optical CoherenceTomography machine £58k, YAG Laser £56k and ICU bathroom improvements £27k.

Staff education and welfare

Staff education of £342,000 (2022: £138,000), including support costs of £73,000 (2022: £42,000), includes sending staff on training events and running internal courses.

Patient welfare

The patient welfare heading of £605,000 (2022: £311,000) including support costs £63,000 (2022: £33,000), includes the provision for Art Care of £165,000 (2022: £152,000), computer equipment, software and support £54,000 (2022: £4,000) and furniture and fittings of £160,000 (2022: £53,000).

Expenditure on raising funds

The charity repays the Trust for the salaries of the Head of Fundraising and the Fundraising Co-ordinators, and in order to keep transaction costs to a minimum and to simplify the approval processes, the charity relies on the NHS Foundation Trust to identify the appropriateness of funding requests.

Fundraising direct costs of £88,000 (2022: £133,000) represent 4.6% (2022: 6.7%) of the total income received in the year.

In addition to fundraising direct costs, other expenditure incurred on raising funds is: fundraising events, £96,000 (2022: £88,000); investment management, £59,000 (2022: £60,000); and allocated support costs, £16,000 (2022: £18,000).

Grant making policy

In making grants, the Trustee requires that the activity falls within the objects of the charity, that the grant request is supported by the Trust and funds are available to meet the request. Where funds are under the day to day management of a fund manager, the fund manager may incur any expenditure, subject to the authorised expenditure limits, provided the expenditure falls within the objects of the fund, is a reasonable charge to charitable funds, and is in furtherance of the objects of the charity.

Reserves policy

Free reserves, as defined by the Trustee, are those that are available to utilise on activities for the benefit of the public in furtherance of the Charity’s objectives but which are not yet designated for a specific purpose. The free reserves as at 31 March 2023 were £6,280,000 compared with £6,538,000 for the year ending 31 March 2022.

The Trustee believes a target level of free reserves should be maintained that would be sufficient to enable the Charity to meet the long term and on-going financial obligations into which the Trustee has committed the Charity, which amounted to £3,057,000 at 31 March 2023 (2022: £2,817,000).

The free reserves includes 17 unrestricted legacies totalling £1,959,000, the Trustee is considering how this should be spent and how to recognise the legators.

The Trustee asks fund managers to draw up 3 year plans so that existing funds held can be spent appropriately in accordance with donors' expectations and to help the fundraising team with planning their activities where additional funds may be required to achieve larger schemes.

Page 9

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Trustee's Responsibility Statement

The Trustee is responsible for preparing the Trustee's Annual Report and the financial statements in accordance with applicable law and regulations.

The Charities Act 2011 requires the Trustee to prepare financial statements for each financial year. The Trustee has to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The Trustee must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustee is required to:

The Trustee is responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved on behalf of the Corporate Trustee

Ian Green OBE Chair of Salisbury District Hospital Charitable Fund

Dated ……11th January 2024……….

Page 10

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Independent auditors report to the corporate trustee of for Salisbury District Hospital Charitable Funds

We have audited the financial statements of Salisbury District Hospital Charitable Funds (the “charity”) for the year ended 31st March 2023 which comprise the Statement of Financial Activities, 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).

Opinion

In our opinion the consolidated financial statements:

i) give a true and fair view of the state of the affairs of the charity as at 31st March 2023 and of its total income and expenditure, for the year then ended;

ii) have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and iii) have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

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

In auditing the financial statements, we have concluded that the trustee's use of going concern basis of accounting in the preparation of the financial statements is appropriate.

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.

Our responsibilities and the responsibilities of the trustee's with respect to going concern are described in the "The Trustee's Responsibility Statement" 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 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.

Page 11

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustee's Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

(i) the information given in the Trustee's Annual Report is inconsistent in any material respect with the financial statements;

(ii) sufficient accounting records have not been kept;

(iii) the financial statements are not in agreement with the accounting records and returns; or

(iv) we have not received all the information and explanations we require for our audit.

Responsibilities of the corporate trustee

As explained more fully in the trustee's responsibility statement, set out on page 10, the corporate trustee is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the corporate 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 have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

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. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

We ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify and recognise non-compliance with applicable laws and regulations and they remained alert to instances of non-compliance throughout the audit;

We identified the legal and regulatory requirements applicable to the charity through discussions with those charged with governance and management, and from our knowledge and experience of the Charity sector; and

We ensured that the laws and regulations which we identified were communicated to the engagement team and that they remained alert to instances of non- compliance throughout the audit.

We assessed the susceptibility of the charity's financial statements to material mis-statement, including obtaining an understanding of how fraud might occur, by:

Page 12

Trustee's 2022123 Annual Report for Sallsbury DlstriGt Hospital Charltable Fund We aldfysstrd lh8 dsk of tr￿d thwh Manag￿rt bla8 and the over4ide of wntrd5 by whath6r IL41g8mènts a as8umptlons mado by managerngnt Vtyre irxlKatNe of t￿tial b.'as atKI by ￿¥￿Stiga¥n9 the téNnd slwrfkant or unuwal transaclbn5. In order to Address the risk of 1rrgguk1￿p5 Wg txriBd ¢yJt procedures inc￿￿8d agre￿nll the finandBI statèment8 to rfying d(KAJm￿lation arK1 erqulrfNd of manw8nt88 trJ aCtl4￿ ard fvntygl ar￿ of non4t¢rnWiano8. W& obtth 8rt und8rstanélng of Intamal contrc4 rd8wanl io the autht in ord¥ to d8slgn proc&urp¥ that arè appreprfate to our audll obiectl¥88, notlorthe wrwsfjsof expresthg an illha ch8rWs Intemal contr Thero ar8 Inherent I'.mIta￿Ons In these autht pror&Jrn desar1￿j above. rr.t¥È reNK)ved trt laws and re9uU81ions are from flnandal Iransxtlons, the ￿$S Ikgty f¢ Is that we WOU￿ be awrdre of ntsn4.ry)￿￿¢•. Audiliw standards also limit fv procedur8s r8qulre¢J to identify nonrf0rnFli￿c￿ tr) enquiry of managèment and Irwtson of ￿k¥an1 wrestK)ndev. Furth@rtnDrB rr11sstat￿@nts tlug to froud cèn bo harderto datactthat tho88 thatarLg8 fl￿ arrwas they r￿qY involve oditwale ￿￿c￿al￿PAt orcolluston. A fwthor da$￿￿10n of ow respon￿bIlIt￿8 fer tho a￿. of the f r￿.￿1 ststerrwts is tocated on the ReporJng Coundl's wgbth at. IvMY.frcArg.uklaudltor5reswn￿b￿tie5I. 7IwSd￿YIion ptOl￿raudrto¢S r8F¢rL U¥e of our report Th￿ rep(yt is sd01y lo the charW8 cartK)rat8 triJ8tea, as a W, In xcordartt with 5e(*on 154 of the ChadO&s Act 201,. and th8 ragulat￿￿ rnad8 u￿ter sethon 1Y of th81 Act. Ckn athj; wrrk h95 been undprtaken so Ihat mlght statè to the Charills corp)rate Irustse th088 matters w8 ¥8 rw4uired to 5tst8 to then li an ard for rKJ other pU￿s8. To"h8 ftd1051 extsnl permAfed by law, we do not a￿￿p1 or assumB r9Swn￿bI1ty to 8nyon8 Ihan Ih8 Charfty aTrJ its corpxate tN5tee a5 a b(￿Y, forour audit wDrK forthls report, Dr forthè (piniens w& ha¥8 fo.Thwd. Flet£hÉr& Porb)ars Ch8rter&Y gnd st￿t￿A￿rt0[s SalEbury Dat• 2¢? Flotdw& Parfngr5 digibbtti adas 1212 olthe Companbskt 20[ P8ue 13

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund Statement of Financial Activities for the year ending 31 March 2023

Note
Income and endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
7
Total incoming resources
Expenditure on:
Raising funds
8
Charitable activities
- Medical research and clinical support
10
- Medical equipment and facilities
11
- Staff education and welfare
12
- Patient education and welfare
13
Total expenditure
(Loss)/ gain on investment assets
Net income/ (expenditure)
(Loss)/ gain on revaluation of tangible fixed assets
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
364
984
1,348
-
22
103
125
-
23
236
259
-
-
188
188
-
409
1,511
1,920
-
-
(259)
(259)
-
-
-
-
-
(1,601)
(728)
(2,329)
-
(198)
(144)
(342)
-
(171)
(434)
(605)
-
(1,970)
(1,306)
(3,276)
-
(1,970)
(1,565)
(3,535)
-
-
(287)
(287)
-
-
(287)
(287)
-
(1,561)
(341)
(1,902)
-
-
(81)
(81)
-
(23)
23
-
-
(1,584)
(399)
(1,983)
-
6,862
9,433
16,295
-
5,278
9,034
14,312		 Total
Funds
2022
£000
1,462
86
255
175
1,978
(299)
(262)
(673)
(138)
(311)
(1,384)
(1,683)
438
438
733
218
-
951
15,344
16,295

All amounts relate to the continuing activities of the charity. The charity has no recognised gains and losses other than those included in the results above, and therefore no separate statement of total recognised gains and losses has been presented. The notes at pages 16 to 30 form part of these financial statements.

Page 14

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund Balance Sheet as at 31 March 2023

Note
Fixed assets:
Tangible assets
22
Investments
20
Total Fixed Assets
Current assets:
Short Term Investments
23
Debtors
24
Cash at bank and in hand
Total Current Assets
Liabilities:
Creditors falling due within one year
25
Net Current assets
Total assets less liabilities
The funds of the charity
Expendable endowment funds
Restricted income funds
Revaluation reserve
Unrestricted funds - General
Unrestricted funds - Designated
Total charity funds
26		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
1,833
1,833
-
3,346
4,764
8,110
-
3,346
6,597
9,943
-
-
269
269
-
-
226
226
-
2,296
1,992
4,288
-
2,296
2,487
4,783
-
(364)
(50)
(414)
-
1,932
2,437
4,369
-
5,278
9,034
14,312
-
-
-
-
-
5,278
-
5,278
-
-
1,812
1,812
-
-
6,427
6,427
-
-
795
795
-
5,278
9,034
14,312		 Total
Funds
2022
£000
1,938
8,099
10,037
462
469
5,858
6,789
(531)
6,258
16,295
-
6,862
1,918
5,944
1,571
16,295

The notes at pages 16 to 30 form part of these financial statements.

The financial statements were approved by the Corporate Trustee on 11th January 2024 and were signed on its behalf by:

Ian Green OBE, Chair of Salisbury District Hospital Charitable Fund

Signed:

Page 15

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

Notes on the accounts

1. Accounting Policies

(a) Basis of preparation

The financial statements have been prepared in £ sterling as the functional currency and on a going concern basis under the historic cost convention as the Charity has net current assets and the Trustee considers that the Charity is able to settle all liabilities as they fall due for at least 12 months from the date of signing these accounts and there are no material uncertainties about the Charity's ability to continue.

The Trustee has been presented with a forward looking cash forecast covering the twelve months from the date of signing of these accounts, which makes assumptions as to potential reductions in cash donations that Covid-19 might cause. The Trustee is content that the Charity is, and will remain, a going concern.

The exceptions to the historical cost convention are: investments, that are included at market value; and fixed assets comprising land and buildings, which are valued as indicated in note 1(l) below, as deemed appropriate by the Trustee. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2011.

The Charity's Corporate Trustee has assessed its relationship to the Charity and determined it to be a subsidiary because the Corporate Trustee is exposed to, or has rights to, variable returns and other benefits for itself, patients and staff from its involvement with the Charity and has the ability to affect those returns and other benefits through its power over the Charity; the Corporate Trustee, therefore, includes the Charity in its consolidated financial statements.

The consolidated financial statements are prepared under International Financial Reporting Standards and are available to the public at www.salisbury.nhs.uk In these financial statements the Charity is considered to be a qualifying entity (for the purpose of this FRS) and has applied the exemptions available under FRS 102 in respect of the requirement to present a cashflow statement. Having given regard to Public Benefit Entity guidance the Corporate Trustee considers the Charity to be a Public Benefit Entity.

(b) Critical accounting estimates and judgements

The value of land and buildings is £1,833k (2022: £1,938k): This is the most significant estimate in the accounts and is based on the professional judgements of the Charity's independent valuers with extensive knowledge of the physical estate and market factors. The value does not take into account potential future changes in economic value which cannot be predicted with any certainty.

(c) Funds structure

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by the donor, or where the donor has restricted the use of their donation to a specified ward, patients', nurses' or project fund. Where the restriction requires the gift to be invested to produce income but the trustee has the power to spend the capital, it is classed as expendable endowment.

Unrestricted income funds comprise those funds that the Trustee is free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include general funds, where the donor has not specified or restricted the use the Charity may make of their donation, and designated funds, where the Trustee has set aside general funds for a specific purpose. General funds additionally generate income from Gift Aid, investment income, interest and donations given specifically to cover running costs.

The endowment funds in total represent £nil (2021: £9,000) of funds held.

The material funds held are disclosed in note 26.

(d) 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.

(e) Incoming resources from legacies

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable; this will be once confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made, or property transferred, and once all conditions attached to the legacy have been fulfilled.

Page 16

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

(f) Resources expended

Expenditure is recognised when a liability is incurred.

Grants are only made to related or third party NHS bodies and non-NHS bodies in furtherance of the charitable objects of the funds. A liability for such grants is recognised when any conditions associated with the grant(s) are met.

(g) Irrecoverable VAT

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

(h) Allocation of overhead and support costs

Overhead and support costs have been allocated as a direct cost. Management and administration costs are apportioned across Charitable Activities using the average fund balance method, as shown in notes 14 and 15.

(i) Costs of generating funds

The costs of generating funds are the cost of Investment Fund management fees, together with the Director of Fundraising and the Fundraising Co-ordinator costs recharged by Salisbury NHS Foundation Trust.

(j) Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs comprise direct costs and an apportionment of overhead and support costs as shown in notes 14 and 15.

(k) Governance costs

Governance costs are classified as a support cost and have been apportioned to fundraising activities and charitable activities.

(l) Fixed assets

Capitalisation

All assets falling into the following categories are capitalised:

i. tangible assets which are capable of being used for more than one year, and have a cost equal to or greater than £5,000. ii. groups of tangible fixed assets which are interdependent or would normally be provided or replaced as a group with a total value in excess of £5,000 and an individual value of £250 or more.

Valuation

Tangible fixed assets are valued as follows:

i. Land and buildings are stated at open market value for their existing use. Valuations are carried out professionally at five yearly intervals. The last valuation was made on 31 March 2023 by a senior surveyor and RICS registered valuer of Gerald Eve LLP. Between valuations an appropriate index is applied to revalue the assets.

ii. Fixtures, Fittings and Equipment is valued at the lower of estimated net replacement cost or recoverable amount.

Depreciation

i. Depreciation is charged on each main class of tangible asset as follows: land and assets in the course of construction are not depreciated. Buildings, installations and fittings are depreciated on their revalued amount over the assessed remaining life of the asset as advised by professional valuers. At 31 March 2023 the buildings were given remaining lives of 40 years. ii. Each equipment asset is depreciated over its expected life

iii. Impairments, where incurred in the year by virtue of revaluation of the fixed assets are separately identified, charged to the funds of the charity and to the Statement of Financial Activities with the balance sheet reflecting the revalued amounts.

Artwork

Artwork assets costing £641,700 (2,961 in number) have been accumulated over the past 22 years. These assets do not satisfy the above criteria for capitalisation.

(m) Investments fixed assets

Investment fixed assets are shown at market value.

i. Quoted stocks and shares are included in the balance sheet at mid-market price, ex-div.

ii. Other investment fixed assets are included at the Corporate Trustee's best estimate of market value.

(n) Debtors

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

(o) Creditors

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

(p) Provisions

Provisions are recognised when the Charity has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

Page 17

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

(q) Investment gains/ losses and income

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or purchase date if later).

Unrealised gains and losses are calculated as the difference between the market value at the year end and opening market value (or purchase date if later). These are not distributed.

Realised gains, investment income and interest received are held in a specified fund. The costs of running the fundraising team activities, including their salaries, and the administration fee levied by the Trust on the Charity are charged to this fund. The net balance is then available for distribution. When distributed it is allocated equitably across all funds (unrestricted and restricted) based on their balances.

(r) Employees

The charity does not directly employ any personnel.

Salary, benefit and expenses costs incurred by the Trust on employees of the Trust employed to work with the charity are recharged by the Trust to the charity at cost without mark-up.

(s) Pensions

Employees of the Trust who are employed to work with the charity are entitled to join the NHS Pensions Scheme, the provisions of which cover past and present employees. Details of the benefits payable under these provisions can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions.

Past and present employees are covered by the provisions of the two NHS Pension Schemes. Both schemes are unfunded, defined benefit schemes that cover NHS employers, general practices and other bodies, allowed under the direction of Secretary of State for Health and Social Care in England and Wales. The scheme is not designed in a way that would enable employers to identify their share of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for as though it is a defined contribution scheme: the cost to the Trust is taken as equal to the employer's pension contributions payable to the scheme for the accounting period. The contributions are charged to operating expenses as and when they become due.

Additional pension liabilities arising from early retirements are not funded by the scheme except where the retirement is due to ill-health. The full amount of the liability for the additional costs is charged to the operating expenses at the time the trust commits itself to the retirement, regardless of the method of payment.

2. Related party transactions

The Salisbury NHS Foundation Trust is the main beneficiary of the charity. The charity has provided funding to the NHS Trust for approved expenditure made on behalf of the charity. During the year none of the members of the NHS Trust Board or senior NHS Trust staff or parties related to them were beneficiaries of the charity.

Salisbury District Hospital Charitable Fund leases to Salisbury NHS Foundation Trust land and buildings. Details of the leases are provided in note 19.

Neither the Corporate Trustee nor any member of the NHS Foundation Trust Board has received honoraria, emoluments or expenses in the year. The Trustee has purchased trustee indemnity insurance.

3. Income from donations and legacies

Donations
Legacies
Grants
Donations
Legacies
Grants		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
244
725
969
-
120
259
379
-
-
-
-
-
364
984
1,348
Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
161
451
612
-
270
572
842
-
-
8
8
-
431
1,031
1,462

Page 18

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

4. Income from charitable activities

Rockbourne Fair
Walk for Wards
Total
Rockbourne Fair
Walk for Wards
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
75
75
-
22
28
50
-
22
103
125
Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
-
79
79
-
3
4
7
-
3
83
86

5. Analysis of income from other trading activities

Christmas Raffle
Book shop
Sponsored events
Hire and rental income
Course fee income
Art Project
Staff Lottery
Medical tests, trials and fees
Other
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
8
8
-
-
39
39
-
-
33
33
-
-
42
42
-
2
-
2
-
6
7
13
-
-
80
80
-
4
-
4
-
11
27
38
-
23
236
259
Christmas Raffle
Book shop
Sponsored events
Hire and rental income
Course fee income
Art Project
Staff Lottery
Medical tests, trials and fees
Other
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
-
37
37
-
-
26
26
-
1
28
29
-
-
42
42
-
-
-
-
-
3
2
5
-
-
83
83
-
5
12
17
-
5
11
16
-
14
241
255

Included within Other is re-imbursement income in respect of expenditure of £25,000 (2022: £10,000).

Page 19

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

6. Role of volunteers

The Charity, as is the case with the whole of the charitable sector, is reliant on a team of volunteers for its smooth running and without whom the Charity would not be able to function.

Fund managers are Trust employed senior ward and departmental managers that give freely of their spare time to ensure that funds designated by the Trustee, or the donor, to be spent for a particular purpose or in their particular ward or department are spent in accordance with the Corporate Trustee's or donor's wishes. Fund managers have delegated responsibility to spend up to £10,000, subject to the agreement of the Chief Financial Officer that it meets the terms of their fund.

Ordinarily approximately 60 volunteers actively fund raise for the Charity; 16 volunteer on a shift rota to help run the book stall in the hospital's main entrance, 4 assist in the fundraising office, and a further 40 assist at fundraising events such as Walk for Wards and Rockbourne fair.

In accordance with the SORP, due to the absence of any reliable measurement basis, the contribution of these volunteers is not recognised in the accounts.

7. Investment Income

The investment income comprises:

Dividends from investments held in UK
Dividends from investments held outside the UK
Interest
Total
Dividends from investments held in UK
Dividends from investments held outside the UK
Interest
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
67
67
-
-
94
94
-
-
27
27
-
-
188
188
Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
-
99
99
-
-
75
75
-
-
1
1
-
-
175
175

The Charity uses investment income, in the first instance, to fund the activities, including salaries, of the fundraising team.

8. Analysis of expenditure on raising funds

Fundraising direct costs
Costs associated with fundraising events
Investment management
Support costs (see note 14)
Total
Fundraising direct costs
Costs associated with fundraising events
Investment management
Support costs
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
88
88
-
-
96
96
-
-
59
59
-
-
16
16
-
-
259
259
Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
-
133
133
-
-
88
88
-
-
60
60
-
-
18
18
-
-
299
299

Page 20

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

9. Analysis of charitable expenditure

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

Grants were approved in favour of the partner organisation, Salisbury NHS Foundation Trust, to carry out activities that will benefit the staff and the NHS patients and their families. The Charity incurred expenditure with third parties in pursuance of those grants or reimbursed expenditure incurred by them.

Grant funded
Support
Total
activity
costs
2023
£000
£000
£000
Medical research and clinical support
-
-
-
Medical equipment and facilities
2,273
56
2,329
Staff education and welfare
269
73
342
Patient education and welfare
542
63
605
3,084
192
3,276		 Total
2022
£000
262
673
138
311
1,384

10. Medical research and clinical support

Salaries for supported positions
Research materials and consumables
Support costs (see note 15)
Salaries for supported positions
Research materials and consumables
Support costs (see note 15)		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
230
10
240
-
-
4
4
-
-
18
18
-
230
32
262

11. Medical Equipment and Facilities

The total costs relate to the following expenditure:

Medical equipment
Facilities
Support costs (see note 15)		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
1,528
527
2,055
-
73
145
218
-
-
56
56
-
1,601
728
2,329

The total spend on new medical equipment and facilities of £2329,000 (2022: £673,000) including support costs of £56,000 (2022: £18,000), represents a vital and valuable contribution to enhancing the provision of clinical care.

Expenditure in the year mainly consisted of £1,303k towards the new MRI and MRI suite (against the overall £1.7m commitment for the scheme), oral faciomaxillary equipment £150k, neonatal equipment £75k, vital sign monitors £75k, foetal monitors £73k, operating microscope £69k, cardiac monitoring equipment £38k, rehabilitation equipment £35k and patient warming equipment £19k.

Page 21

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

11. Medical Equipment and Facilities (continued)

Medical equipment
Facilities
Support costs (see note 15)		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
180
87
267
-
195
193
388
-
-
18
18
-
375
298
673

Expenditure in the year mainly consisted of £247k towards the new MRI and MRI suite (against an overall £1.7m commitment for the scheme), £162k towards a midwife led birthing facility conversion (against an overall £220k commitment for the scheme), Fibroscanner £79k, Qiagen EZ1 Genetic analyser £32k, £31k towards renovations of Medical Engineering and Glaucoma Laser System £20k.

12. Staff Education and Welfare

The charity undertook direct charitable activities, including education and training.

Staff costs associated with support of staff
Staff training
Publications
Course travel expenses
Entertainment and recreation
Course other expenses
Travel expenses
Other
Support costs (see note 15)
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
80
-
80
-
29
6
35
-
-
-
-
-
1
-
1
-
39
26
65
-
12
11
23
-
-
-
-
-
37
28
65
-
-
73
73
-
198
144
342
Staff training
Publications
Course travel expenses
Entertainment and recreation
Course other expenses
Travel expenses
Other
Support costs (see note 15)
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
Restated
Restated
Restated
£000
£000
£000
£000
-
12
(3)
9
-
1
-
1
-
1
-
1
-
21
2
23
-
5
3
8
-
-
-
-
-
26
28
54
-
-
42
42
-
66
72
138

13. Patient Welfare

Staff costs associated with support of patients
Entertainment, recreation and beverages
Computer equipment, software and support
Furniture and fittings
Electrical equipment
ArtCare
Other expenses
Support costs (see note 15)
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2023
£000
£000
£000
£000
-
-
78
78
-
18
13
31
-
54
-
54
-
76
84
160
-
5
2
7
-
-
165
165
-
18
29
47
-
-
63
63
-
171
434
605

Page 22

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

13. Patient Welfare (continued)

Entertainment, recreation and beverages
Computer equipment, software and support
Furniture and fittings
Electrical equipment
ArtCare
Other expenses
Support costs (see note 15)
Total		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
34
-
34
-
4
-
4
-
36
17
53
-
1
1
2
-
-
152
152
-
29
4
33
-
-
33
33
-
104
207
311

Included within Other are leaflets, books and stationery of £2,000 (2022: £2,000), water coolers £nil (2022: £3,000), a wood working machine for the rehabilitation workshop £nil (2022: £7,000), toiletries for patients £nil (2022: £4,000) and aromatherapy expenditure for patients £15,000 (2022: £2,000).

14. Allocation of Overheads

Bank charges
Auditor's remuneration
Total
Allocation and apportionment of
support costs
Financial administration
Charity management
Depreciation		 Raising
funds
Charitable
activities
2023
Total
£000
£000
£000
10
30
40
2
129
131
-
24
24
1
-
1
Governance
3
9
12
16
192
208
Governance
Allocated on time
Governance
Allocated on main beneficiaries of
fixed assets
Basis of apportionment

15. Allocation of Support Costs (see note 14)

Financial administration from Salisbury NHS FT
Charity management
Auditor's remuneration
Depreciation
Total
Apportionment of support cost across
charitable activities		 Medical
research
and clinical
support
Medical
equipment
and
facilities
Staff
education
and welfare
Patient
welfare
Total
allocated
£000
£000
£000
£000
£000
-
10
10
10
30
-
43
43
43
129
-
3
3
3
9
-
-
17
7
24
-
56
73
63
192

16. Auditor's remuneration

The auditor's remuneration of £8,000 (net of VAT) for 2022-23 (2022: £8,000) related solely to the audit with no other additional work being undertaken (2021: £nil).

17. Trustee remuneration, benefits and expenses

Members of the Board of Salisbury NHS Foundation Trust give their time freely and receive no remuneration for the work that they undertake to act as corporate trustee. However, they can claim expenses to reimburse them for costs that they incur in fulfilling their duties.

Trustee expenses claimed were £nil (2021: nil).

Page 23

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

18. Analysis of staff costs and remuneration of key management personnel

The Trust directly employs staff whose specific duties are to raise funds for the Charity, or to manage the Charity. The costs incurred by the Trust in employing these staff members is reimbursed in full at cost, without mark-up.

Salaries and wages
Social security costs
Employers pension contribution		 2023
£000
168
18
24
210		 2022
£000
151
16
21
188

The average number of employees during the year was 4.9 (2022: 3.7).

The Trustee considers its key management personnel to be the trustee. The total employment benefits including employer pension contributions of the key management personnel were £nil (2022:£nil).

No employees earned a salary in excess of £60,000 (2022: none).

19. Operating Leases

As lessor

The Salisbury District Hospital Charitable Fund leases to Salisbury NHS Foundation Trust land and buildings.

Receipts recognised as an income

Minimum lease payments
Total future minimum lease income
Receivable:
Within 1 year
Between 1 and 5 years
After 5 years
Total		 2023
Total
£
41,500
2023
Total
£
13,000
-
-
13,000		 2022
Total
£
41,500
2022
Total
£
14,250
-
-
14,250

The lessee has continued to pay the rental amounts in 2022-23 previously agreed in the lease agreements despite the expiry of the leases.

The gross value of the assets under these leases is £1,833,000 (2022: £1,938,000), and accumulated depreciation charge is £nil (2022: £nil).

20. Fixed asset investments

20. Fixed asset investments
2023 2022
Market Value Market Value
£000 £000
Fixed interest 1,215 1,091
Equity held in the UK 947 625
Equity held outside the UK 5,316 4,388
Alternative investment (e.g. funds investing in such areas 632 1,995
as property, infrastructure and private equity)
Total 8,110 8,099

Page 24

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

21. Movement in fixed asset investment

Market value brought forward as at 31 March 2022
Additions to investments at cost
Disposals at carrying value
Add net gain/ (loss) on revaluation
Market value as at 31 March 2023		 2023
£000
8,099
3,160
(2,914)
(235)
8,110		 2022
£000
7,730
7,416
(7,370)
323
8,099

22. Fixed asset

Total Tangible Fixed Assets:
Brought forward at 1 April 2022
Additions
Revaluation
Disposals
Balance at 31 March 2023
Accumulated Depreciation:
Brought forward at 1 April 2022
Charge for the year
Revaluation
Disposals
Balance at 31 March 2023
Net Book Value at 31 March 2023
Net Book Value at 31 March 2022
Historic cost at 31 March 2023
Historic cost at 31 March 2022		 Freehold
Land
Buildings
£000
£000
941
997
-
-
19
(124)
-
-
960
873
-
-
-
24
-
(24)
-
-
-
-
960
873
941
997
202
267
202
267		 Total
£000
1,938
-
(105)
-
1,833
-
24
(24)
-
-
1,833
1,938
469
469

The Land and Buildings were revalued at 31 March 2023 by a RICS qualified and registered valuer at Gerald Eve LLP.

23. Current asset investments

Assigned life insurance policies by donor
Capital Account
Income Account
Total
24. Debtors
Accrued income
Other
Total
25. Analysis of current liabilities
Trade creditors
Accruals
Deferred income
Total		 2023
£000
134
68
67
269
2023
£000
216
10
226
2023
£000
364
34
16
414		 2022
£000
125
308
29
462
2022
£000
381
88
469
2022
£000
494
22
15
531

Trade creditors represents sums owed at the year end by the charity to a related party, Salisbury NHS Foundation Trust, for costs incurred by the NHS Trust on behalf of the charity in the furtherance of the charity’s objects.

Deferred income - the Charity accepts refundable deposits from exhibitors to enable them to secure their pitch at the Rockbourne Fair. The deposits are then offset by the exhibitors after the event when they donate a portion of their event profits to the Charity.

Page 25

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

25. Analysis of current liabilities (continued)

25. Analysis of current liabilities (continued)
Deferred income brought forward
Amounts deferred in year
Amounts released
Deferred income carried forward		 2023
£000
15
16
(15)
16		 2022
£000
19
15
(19)
15

26. Analysis of material funds

Unrestricted and Designated Funds
General Patients Fund
Property Fund
Investment Income Fund
Legacy - Joan Rosemary Joyce
General Staff Fund
Legacy - Linda Seale
Legacy - Stella Cruse
Legacy - Doreen de Winton Whistance
Legay - Eileen Homby
Legacy - Donald Francis Lawes
Unrealised Gain Fund
Legacy - Mary Edna Paddock
Legacy - Joyce Coles
Legacy - Edna May Gillingham
Legacy - Linda Marion Isaacs
Legacy - Sandra Wakely
Rockbourne Fair Charitable Fund
Petra Desert Trek 2022
Inca Trail Trek 2017
China Trek 2019
Material Unrestricted Funds
Other Unrestricted Funds
Children's Major Project Fund
Clinical Education Programme Fund
Wessex Regional Genetics Fund
Maternity Birth Unit & Enhancements
Charity Management & Administration Fund
Engage Fund
Designated - MRI Scanner Campaign
CT Scanner Campaign
Capital Project 2 - Kangaroo Room
Other Designated Funds
Designated Funds Total
Unrestricted and Designated Funds Total		 Balance
31 March
2022
Incoming
resources
Resources
expended
Transfers
Gains and
losses
Balance
31 March
2023
£000
£000
£000
£000
£000
£000
2,165
656
(437)
187
-
2,571
1,918
-
(25)
-
(81)
1,812
1,643
232
(319)
(109)
(169)
1,278
681
-
-
-
-
681
355
96
(55)
1
-
397
280
-
-
-
-
280
220
25
-
-
-
245
143
-
-
-
-
143
100
-
-
-
-
100
100
-
-
-
-
100
218
-
-
-
(118)
100
-
87
-
-
-
87
76
-
-
-
-
76
52
-
-
-
-
52
-
50
-
-
-
50
40
-
-
-
-
40
108
76
(25)
(142)
-
17
89
33
(1)
(92)
-
29
85
-
(85)
-
-
-
141
-
(141)
-
-
-
8,414
1,255
(1,088)
(155)
(368)
8,058
50
104
(33)
60
-
181
8,464
1,359
(1,121)
(95)
(368)
8,239
381
-
-
-
-
381
-
135
-
-
-
135
148
2
(79)
10
-
81
98
-
(33)
-
-
65
-
-
(24)
80
-
56
37
-
(47)
18
-
8
81
-
(81)
-
-
-
74
-
(74)
-
-
-
35
-
(25)
(10)
-
-
115
15
(81)
20
-
69
969
152
(444)
118
-
795
9,433
1,511
(1,565)
23
(368)
9,034

Page 26

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

26. Analysis of material funds (continued)

Restricted Funds
Legacy - Margaret Smith
Cancer Research Fund
Legacy - Graham Ian Sherren
Pembroke Unit Fund
Legacy - William Frank Elliott
Legacy - Leonard Reginald Silver
Breast Unit Fund
Spinal Unit General Fund
Legacy - Maureen Foster
Legacy - Pamela Jean Joy
Legacy - Josine Delphine Marie Connell
Children's Unit Stars Appeal Patient Fund
Cardiac Care, Training & Equipment Fund
Neonatal Unit Fund - Stars Appeal
Odstock Burns & Plastics Patients Fund
AD1 Fund
Radnor Ward Patients Fund
CSE Fund
Diabetes Fund
Clinical Radiology Fund
Benson Suite Fund
Legacy - James Johnston
Wessex Rehabilitation Association Fund
Dermatology & Skin Cancer Fund
Finance Reimbursement Fund
South Coast Anatomy Fund
CSE FES Research Stars Appeal Fund
ENT Department Patients Fund
Urology & Prostate Cancer Fund
Rheumatology Patients Fund
Gastro Education Fund
Legacy - Audrey E Restall Fund
Patients Welfare Fund
Restricted Staff Fund
Stars Appeal MRI Scanner Campaign
Restricted Funds Total
Funds Total
Material Restricted Funds
Other Restricted Funds		 Balance
31 March
2022
Incoming
resources
Resources
expended
Transfers
Gains and
losses
Balance
31 March
2023
£000
£000
£000
£000
£000
£000
742
-
(9)
-
-
733
654
-
-
-
-
654
389
-
-
-
-
389
338
47
(27)
-
-
358
341
-
-
-
-
341
245
-
-
-
-
245
149
44
-
-
-
193
222
9
(50)
-
-
181
135
33
-
-
-
168
85
63
-
-
-
148
128
-
-
-
-
128
79
41
(9)
-
-
111
97
13
(13)
-
-
97
134
17
(69)
9
-
91
81
3
-
-
-
84
215
-
(132)
-
-
83
76
6
(3)
-
-
79
53
-
-
6
-
59
51
-
-
-
-
51
54
3
(9)
-
-
48
42
10
(5)
-
-
47
45
-
-
-
-
45
41
4
-
-
-
45
44
-
-
-
-
44
41
-
-
-
-
41
40
-
-
-
-
40
39
-
-
-
-
39
37
-
-
-
-
37
39
5
(11)
-
-
33
32
1
(2)
-
-
31
32
-
(8)
-
-
24
73
-
-
(60)
-
13
24
-
(24)
-
-
-
156
-
(156)
-
-
-
1,243
-
(1,293)
-
-
(50)
6,196
299
(1,820)
(45)
-
4,630
666
110
(150)
22
-
648
6,862
409
(1,970)
(23)
-
5,278
16,295
1,920
(3,535)
-
(368)
14,312

Transfers represent: (i) distribution of previously unrealised gains now realised on the sale of investments; (ii) the use of general funds to make improvements to fixed assets, (iii) where two restricted funds have a common purpose, transfers may be made to support an individual project which matches their restriction; (iv) General funds may be designated for a particular purpose should the Trustees decide this to be appropriate; and (v) Following consultation with the Charity Commission funds previously labelled as restricted were reviewed and evaluated as being designated.

Stars Appeal MRI Scanner Campaign - Following changes to ventilation regulations resulting from Covid-19 and inflationary pressures brought about by world events the MRI Fund at 31st March had overspent and was showing an overdrawn position of £50k. The Trust reimbursed the Charity for this overspend in September 2023 bringing the balance to zero and the fund was closed.

Page 27

Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

26. Analysis of material funds (continued)

Name of Fund Description of the nature and purpose of each fund
General Patients Fund For the benefit ofpatients of SalisburyDistrict Hospital
PropertyFund Land & BuildingPropertyholdingfund
Investment Income Fund Fund for the redistribution of investment income
Legacy- Joan RosemaryJoyce For the benefit ofpatients at the hospital
General Staff Fund For the benefit of staff of SalisburyDistrict Hospital
Legacy- Linda Seale Forgeneral charitablepurposes
Legacy- Stella Cruse Forgeneral charitablepurposes
Legacy- Doreen de Winton Whistance Forgeneral charitablepurposes
Legay- Eileen Homby Forgeneral charitablepurposes
Legacy- Donald Francis Lawes Forgeneral charitablepurposes
Unrealised Gain Fund Holding fund carrying the increase in valuation of investments over their cost to the
Charity
Legacy- MaryEdna Paddock Forgeneral charitablepurposes
Legacy- Joyce Coles Forgeneral charitablepurposes
Legacy- Edna MayGillingham Forgeneral charitablepurposes
Legacy- Linda Marion Isaacs Forgeneral charitablepurposes
Legacy- Sandra Wakely Forgeneral charitablepurposes
Rockbourne Fair Charitable Fund Holdingfund carryingthe income and expenditure relatingto the Rockbourne Fair
Petra Desert Trek 2022 Temporaryfund to collect funds and makepayments in relation to the 2022 Petra Trek
Inca Trail Trek 2017 Temporaryfund to collect funds and makepayments in relation to the 2017 Inca Trek
China Trek 2019 Temporaryfund to collect funds and makepayments in relation to the 2019 China Wall
Children's Major Project Fund For the benefit of children at Salisbury District Hospital
Clinical Education Programme Fund For the futhreance of Clinical Education
Wessex Regional Genetics Fund For the benefit of staff andpatients of Wessex Regional Genetics Laboratory
MaternityBirth Unit & Enhancements Designated fund set upto ring-fence expenditure related to the deliveryof the midwifery
CharityManagement & Administration Fund Holdingfund for administraction costs
Engage Fund To engage volunteers in befriending patients
Designated - MRI Scanner Campaign To fund thepurchase of a MRI Scanner for SalisburyDistrict Hospital
CT Scanner Campaign Excess from CT Scanner Campaign
Capital Project 2 - Kangaroo Room To fund Breast FeedingClinic and Kangaroo Room development
Legacy- Margaret Smith Bequest specific to 7 hospital wards or units
Cancer Research Fund For research into cancer
Legacy- Graham Ian Sherren For the Burns Unit
Pembroke Unit Fund Forprovidingresources topatients with cancer and haematological diseases,over and
Legacy- William Frank Elliott For the equal benefit of Cardiac and Reparatory
Legacy- Leonard Reginald Silver For the Spinal Unit
Breast Unit Fund For the benefit of breastpatients at SalisburyDistrict Hospital byfundingenhancements
Spinal Unit General Fund For the benefit ofpatients and staff on the Spinal Unit
Legacy- Maureen Foster For Breast Care
Legacy- Pamela Jean Joy Forprojects dealingwith Cancer and/ or Children
Legacy- Josine Delphine Marie Connell Research withparticular reference to Spinal,Microvascular Surgeryand Rehabilitation
Children's Unit Stars Appeal Patient Fund For the benefit of Sarum Wardpatients
Cardiac Care,Training& Equipment Fund For the benefit of staff andpatients through thepurchase of equipment,trainingand
Neonatal Unit Fund - Stars Appeal Topurchase equipment that will benefit babies duringtheir stayat SalisburyDistrict
Odstock Burns & Plastics Patients Fund For the benefit of Burns & Plastics Unitpatients
AD1 Fund A temporaryfund until objectives are agreed with the donor
Radnor Ward Patients Fund For the benefit of Radnor Wardpatients
CSE Fund Clinical Science & EngineeringFund
Diabetes Fund For the benefit ofpatients with diabetes
Clinical RadiologyFund For the benefit of Clinical Radiology patients and staff
Benson Suite Fund To create a dedicated suite of rooms on the hospital's labour ward, which parents can
use before,duringand after deliveryof a stillborn baby.
Legacy- James Johnston For Patient Amenities
Wessex Rehabilitation Association Fund For the benefit ofpatients requiringrehabilitation after illness
Dermatology& Skin Cancer Fund For Dermatology& skin Cancer Patients and Staff
Finance Reimbursement Fund For the benefit of staff andpatients of SalisburyDistrict Hospital
South Coast AnatomyFund For the benefit of staff andpatients of SalisburyDistrict Hospital
CSE FES Research Stars Appeal Fund
To support Functional Electrical Stimulation research
ENT Department Patients Fund For the benefit of ENTpatients
Urology& Prostate Cancer Fund For the benefit of staff andpatients of Urolodyand Prostate Cancer Department
RheumatologyPatients Fund For the benefit of Rheumatology patients
Gastro Education Fund For the relief of sickness of patients who are or have been treated by staff within the
Department of Medicine
Legacy- AudreyE Restall Fund For thepurchase of Equipment
Patients Welfare Fund For the benefit ofpatients at SalisburyDistrict Hospital
Restricted Staff Fund For the benefit of nursingstaff at SalisburyDistrict Hospital
Stars Appeal MRI Scanner Campaign To fund thepurchase of a MRI Scanner for SalisburyDistrict Hospital

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

27. Analysis of grants

The charity does not make grants to individuals and the total cost of making grants is disclosed on the face of the Statement of Activities and the actual disbursement received by the beneficiaries for each category of charitable activity is disclosed in notes 11, 12 and 13. All grants are made to the NHS Trust. The majority of grants were made to the Salisbury NHS Foundation Trust. The Trustee operates a scheme of delegation under which fund holders manage the day to day disbursements on their projects in accordance with the directions set out in Salisbury NHS Foundation Trust's standing orders and financial instructions; since these are ongoing activities it is not possible to segment these activities into individual grant awards.

Future Funding Commitments

As at 31 March 2023 the charity had approved funding for capital projects totalling £774,000 and an additional £237,000 for ongoing services which have not been recognised as a liability in the financial statements.

28. Prior year Statement of Financial Activities

For comparative purposes the Statement of Financial Activities for the year ended 31 March 2022 is reproduced to allow users of the accounts to be able to compare movements in restricted and unrestricted funds.

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total incoming resources
Expenditure on:
Raising funds
Charitable activities
- Medical research and clinical support
- Medical equipment and facilities
- Staff education and welfare
- Patient education and welfare
Total expenditure
Gain on investment assets
Net income
Gain on revaluation of tangible fixed assets
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
Funds
2022
Restated
Restated
Restated
£000
£000
£000
£000
-
431
1,031
1,462
-
3
83
86
-
14
241
255
-
-
175
175
-
448
1,530
1,978
-
-
(299)
(299)
-
(230)
(32)
(262)
-
(375)
(298)
(673)
-
(66)
(72)
(138)
-
(104)
(207)
(311)
-
(775)
(609)
(1,384)
-
(775)
(908)
(1,683)
-
-
438
438
-
-
438
438
-
(327)
1,060
733
-
-
218
218
(9)
(1,209)
1,218
-
(9)
(1,536)
2,496
951
9
8,398
6,937
15,344
-
6,862
9,433
16,295

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Trustee's 2022/23 Annual Report for Salisbury District Hospital Charitable Fund

29. Prior year Statement of Financial Position

For comparative purposes the Balance Sheet as at 31 March 2022 is reproduced to allow users of the accounts to be able to compare movements in restricted and unrestricted funds.

Fixed assets:
Tangible assets
Investments
Total Fixed Assets
Current assets:
Short Term Investments
Debtors
Cash at bank and in hand
Total Current Assets
Liabilities:
Creditors falling due within one year
Net Current assets
Total assets less liabilities
The funds of the charity
Expendable endowment funds
Restricted income funds
Revaluation reserve
Unrestricted funds - General
Unrestricted funds - Designated
Total charity funds		 Endowment
Restricted Unrestricted
Total
Funds
Funds
Funds
Funds
2022
£000
£000
£000
£000
-
-
1,938
1,938
-
4,058
4,041
8,099
-
4,058
5,979
10,037
-
-
462
462
-
-
469
469
-
3,291
2,567
5,858
-
3,291
3,498
6,789
-
(487)
(44)
(531)
-
2,804
3,454
6,258
-
6,862
9,433
16,295
-
-
-
-
-
6,862
-
6,862
-
-
1,918
1,918
-
-
6,546
6,546
-
-
969
969
-
6,862
9,433
16,295

Page 30