SALISBURY DISTRICT HOSPITAL CHARITABLE FUND ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 CHARITY NUMBER: 1052284 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Foreword The Corporate Trustee presents the Charitsble Funds Annual Report together with the Audited Financial Ststemenls for the year ended 31 March 2024. The Charity's annual reFK)rt and accounts for the year ende(1 31 March 2024 have been p￿Pared by the Corporate Trustee in accordance with the Charib'es Act 2011 and the Charitses (Accounts & Resx>rtsl 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 ¢onstilule the Corporate Trustee of the Charilable Funds governed by the law applicable lo Trusts, principally the Trustees Acl 2000 and the Charities Acl 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 Fund5. The members of the Salisbury NHS Foundation Twst Boar(I who served during the financial year and up to the dale of signing of these accounts were as follows= lan Green OBE Stacey Hunter Cara Charles-Barks Dr Peter Collins Judy Dyos Mark Ellis Duncan Murray Chair Chief Executive Iuntil January 20241 Chief Executive (From November 20241 Chief Medical Officer Iunlil August 20241 Chief Nursing Officer Interim Chief Financial Officer Interim Chief Medical Offi￿r IFrom August 20241, Chief Medical Offi￿r (From October 20241 Interim Chief Operating Offi￿r (From February 20241 Interim Chief Operating Offi￿r (Unbl July 20231. Chief Operating Officer (From July 2023 until February 2024), Interim Chief Execub"ve Offficer (From February 2024, until November 2024}, Interim Managing Director {From November 20241 Chief People IYfi¢er Non-Execulive Direclor Non-Executive Director (Until June 20241 Non-ExeGUtive Director Non-Exe¢utive Director (Until October 20241 Non-Executive Director (Until October 20241 Non-Executive Director (From November 20241 Non-Exe¢utive Director Non-Execulive Direclor Non-Executive Director (From November 20241 Non-Executive Director (From July 20241 Niall Prosser Lisa Thomas Melanie Whiffield Rakhee Aggarwal Tania Baker Debbie Beaven Michael von Bertele CB OBE Dr David Buckle Paul Cain CB Richard Holmes Margaret (Eiril Jones Kirsty Matthews Anne Slebbing Members of the Salisbury NHS Foundation Trust Board are appointed in accordance with, an¢J their actions govemed by, the provisions in the Foundation Trust's constitution, Stsnding Orders and Slanding Finanryal Instructions. The Trust's Stsnding Orders and Stsnding Financial Instructions can be found on the Trust website at.. htt s'.Ilwww.salisbu .nhs.uklmedial wm '41sft-stsndin -finanual-instructions-2020. The Charitable Funds are registered with the Charity Commission (No. 10522841 in accordan￿ with the Charities Act 2011. Reference and Administrative details The Salisbury District Hospital Charitsble Fund, registered Charity Number 1052284, was entered on the Central Register of Charities on the 26 January 1996. The Charity is ¢onststuted of 136 individual funds {2023.' 157} as at the 31 March 2024 and the notes to the accounts disb'nguish the types of fund held and disdose separately all material funds. Charitsble funds received by the charity are a¢¢epled. held and administered as funds and property held on trust for purposes relating to the health setvice in accordance wilh the National Health Service Acl 2006 and the National Health se￿iCe 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 Page 1 Trustee's 2023124 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 KPMG LLP 66 Queen Square Bristol BS14BE External Auditors Fletcher & Partners. Chartered Aouuntsnts Crown Chambers Bridge Street Salisbury SP1 2LZ Invoslmenl Fund Managers HSBC Private Bank IUKI Limited 8 Cork Street London W1S3LJ Solicitors DAC Beach¢roft Winton House St. Peter Street Winchester Hampshire S023 8BW Structure, Governance and Management The charity's fund was established using the model declaration of trust and all funds held on trLJSt 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 re￿iVed by the Charity that are attributable lo 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 accordan￿ with the objects of each fund, and by designating funds, the Trustee respects the wishes of our generous donors to benefit patient care and advan￿ the go(xJ health and welfare of patients, carers and stsff. Where funds have been received which have specific restrictions sel by the donor, a restricted fvnd was established. Charitsble funds are managed on behalf of the Corporate Trustee by Fund Managers. The funds receive their monies through donations. legacies. and investment interest. Originally adopted for marketing purposes of ils 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{sl in relation lo Corporate Trustee may require is also offered. The Chief Financial Officer is required to- • control, manage and monitor the use of the fund's reSour￿s. • provide support, guidan￿ and encouragement for all rls in(xJme raising aCtiV￿eS whilst managing and monitoring the re￿Ipt of all income. ensure that 'best practice, is followed in the conduct of all its affairs fulfilling all of its legal responsibilities. ensure that the Investment Polity approved by the NHS Trust Board as Corporate Trustee is adhered to and that perfomance is continually reviewed whilst being aware of ethicAI considerations. safeguard assets and take ￿asonable steps for the prevention and detection of fraud and other irregularities. The Senior Responsible Officer is reqUI￿d lo". provide day to day managemenl of Ihe Stars Appeal Team. keep the Corporate Trustee fulty informed on the aclivtty, perforniance and risks of the Charity. ensure the accounting records are maintained and the day to day administration of the Funds is carried out in a timely and accurate manner. define and implement the strategic direction of the Charity- Page 2 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Risk Management The major risks to which the charity is expKJsed have been identtfied and considered. They have been reviewed and systems established to mitigate those risks. The most signtficant risks identsfied were possible losses from a fall In the value of the investments and the level of reserves available to mttigate 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 fimi financial commitments remain in line with income. Income and ExpenditLJre is monitored in total and is compared wilh the approved plan on a quarterty basis to detect trends as part of the risk management prO￿sS lo avoid unforeseen calls on reserves. 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 fijnds, the Corporate Trustee has regard to the main activities, objectives, strategies and plans of the Trust. The Stsrs Appeal is a member of the NHS Charities Together, a network of over 230 NHS Charities auoss the UK, to help the NHS go ftjrther for staff and patienis. As a member Charity, we benefil from netsvorking. sharing experiences, knowledge and best practices adopted across NHS organizations and the voluntary sector. We also benefit from grants and funds raised by national fundraising C8mpaigns that would normally be out of reach for local Hosprtal charities. Our Director of Fundraising is the regional cwhair of the South Wesl and Avon group of NHS Charilies Together. through whith we play a key role in activety faolilaling knowledge sharing and peer lo peer support belween member charities. We remain indebted to the work of the Volunteers of Salisbury League of Friends, who raise substantial fund5 each year for Salisbury District Hospitsl, and provide funds for facilities and equipment in reswnse to requests from stsff in wards and departments within the TrLJSt. There are no Trustees in common be￿een Salisbury District Hospital Charitable Funds and Salisbury LeagLJe of Friends. Objectives and Activities The chartty is known publicly by its working name the Stars Appeal and is the official NHS charity of Salisbury District Hospital. Our mission is lo bring our Hospital and Communty t(xJelher to make a postbve impact on the lives of the people it serves and the staff who care for them. We want every patient, and their family, to re￿1ve the very best care duTing their time at Salisbury District Hospital. Our goal is to help the Hospital's ability lo improve the health and wellbeing of thousands of patients. their families. careTS and stsff every day. The Stars Appeal is governed by the Corporate Trustee through a Charitable Funds Committee. 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 lo patients and to the wider NHS staff who cares for them. Thanks lo the generosty of our suptx)rters by raising funds. the Stars Appeal has supwjrted 3 key areas across the Hospital.. Enhancing care and treatment for individuals and families,. Providing support and wellbeing for patients, relatives, carers and stsff,. and Fostering leaming. development and innovatlon lo transfomi healthcare Our proje¢ls are managed on a day lo day basis by Salisbury NHS Foundation Twst. The Charity helps in monttoring their impact to ensure best value is being delivered. The Charity Trustee relies upon the expert advi￿ of TTUSt staff in relakn.on lo SFT seryio%s in order lo discharge their re5ponsibililies. The Trustee appoints fund managers for this advi¢e on how funds might be best spent in their a￿8$ in a timely manner and accordance to the donors, wishes. As part of their g0Veman￿ arrangements the Trustees fomied an Investment Committee comprising representatives from all clinical divisions and the Trust's Cortx)rale function to help with decision making for higher level expenditure. The following scheme of delegation is in Pla￿ for all charrtable expenditure.. Expenditure Level 1" level of roval 2" level of roval Up to £4,999 Fund ￿nager Fund fr¢Jm same Fund £S)00 to £9.999 2 Fund Vanagers from same FuTrJ Divisional Deparlmental ￿nager £10.000 to £99,999 2 Fund Vanagers from sarre Fund + DiMsicwV DepartrrEntal Manag £1(X),000 2 Fund ￿AnagerS from sa￿£ Fund + Dimsionav Departr￿lIa1 Manag In￿s￿rEnt Conymittee in princi + Charitable Funds CorNr4ttee Page 3 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund The Corporate Truslee has referred to the guidance coniained 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 mee15 the public benefit requirement. To that end, all expenditure from Stsrs Appeal Charity ftJThls should meel public benefrt and public pe￿ptIOn tests as per described below, and confimialion that these are satisfied is a routine part of expenditure claims. Public benefit test Al charitable expenditure should ullimalely be for Ihe public benefit. Such benefrt may take Ihe form of improved clinical services and outcomes, or enhanced Servi￿ user experieTr￿. Where the immediate benefit of expenditure is for staff Welfa￿ or development, the￿ should be a clear eviden¢e of how this will improve seNices for patients and Servi￿ users, for example through enhancing relevant staff skills or encouraging staff innovation and wellbeing. Public perception test When considering using funds, a person should ask themselves.. Would someone who has been inspired to make a donab.on to the Stars Appeal be happy for it lo be spent in this wa Would you be proud lo tell a donor about Ihis expenditure and the difference it is making at the Hospital? Have you pursued other statutory funding roules before tuming to the Charity to fund this projecl? Ensuring donab'ons are spent in accordan￿ the donorf5 W5he5 is a150 a priority for the Charity. Achievements and Perfomiance Thanks to our incredibly genemus supporters, the Siars 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.. stste-of-th¢-Art Equlpment and Smaller Capltal ProSe¢ts The Charity seeks to ftjnd enhanced equipment and facilities across the Hospitsl which will make a tangible improvement to patient care. During the year we spent £717k on this. Some examples indude= A range of specialist equipment for the enhanced care of premature and criticalty ill babies being cared for on the Neonatal Unit. including a portable, digital X-Ray dedicated to neonates. Neonates are 3-5 times more radiosensitive than adults, a dedicated, top of the line equipment offers the best possible radiation protection for babies- £50k Specialist equipment for Th9, a Theatre dedicated lo trauma patients qualrfying for local anaesthetic or regional block procedures, enabling them to be operated on in a timely manner at the Outpatients Department where they receive all their other care- £120k Additional instruments for Main Theatres including specialist equipment such as small digit instrumentation trays and pedialric scopes for children undergoing plastic surgery. The sets are spectfically designed for children's body cavities. reducing the risk of trauma from procedures and enabling reduced surgery tirnes and better recovery for children - £16k Top of the line screening instnjment for audiology diagnostics for babies. This latest equipment Can test different cornponents of newbom hearing with a single test, reducing the risk of unnecessary referrals for additional tests. Hearing tests are uncomfortable for babies, and rf inconclusive, cause distress and anxiety for parents. The success rates for a number of hearing conditions in young children (an increase rf they are treated early. This superior screening device enables earfy detection of aLJdiology issues, prevenling pemianenl hearing loss- £6k Scalp Coolers to help prevent hair loss for chemotherapy patients. Losing hair can greatly contribute to a patient's stress and anxiety. For many patients, it's tough on their self4mage, and a constsnl reminder of the disease. Scalp cooling therapy can be an effective treatrnenl against Chemotherapy-￿18led hair loss. It helps many patients lo keep most of their hair whilst undergoing treatment, improving Ihe patient's selfosteem and attitude toward treatment- £55k An additional, top of the line, audiometer to enable the Audiology Department to provide the latest technology for hearing assessments and hearing aid ffttings. It will also enable pats.ents lo have hearing aids tested and programmed remotely so they won't have to travel to hospitsl- £12k Specialist products for the prevention an¢J better management of bed sores, which be very painful and. in many cases, cause additional illness- £48k A 4th Echocardiogram machine for the Hospital lo reduce wailing tiwnes for patients awaiting diagn05is- £142k Top of the line scopes for Stroke. Head & Neck. and Respiratory patients, including a 3rd Ebus to increase capacity and build resilience for this life saving procedure- £53k A 3D OCT machine to help patients with macular degeneration and other eye conditions to get a diagnosis quicker. Major Capltsl Projects From time-t¢>time. the Charity will raise funds for major capital projects. These projects. which are identified by medical staff before going through a Trustee approval pro￿sS, will invdve a high profile public fundraising campaign. Previous examples include the new Children's Unil Ilargel reached 20111, Neonatsl Unit12012), second CT Scanner120141, the David A Brown Breast Unit120171 and a second MRI Scanner120191. The Charity Trustee are now giving ￿nsideratiOn to Salisbury District Hospilal's requirements with a view to planning a new major appeal. Page 4 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Support for cancer patients The Charity funds a range of support for local can￿r patients using the Hospital services, especially those receiving chemotherapy and other treatments on the Pembroke Ward and Suite. Along wrth the provision of enhan￿d medical equipment and furnishings a number of additional services a￿ provided. These indude free aromatherapy sessions by a highly*u8lffied aromatherapist. The service, which is hugely popular with pats'ents, helps to alleviale common chemotherapy side effects such as anticipatory nausea, swelling and itching. all of which can be very distressing for patients. Women undergoing procedures like mastectomy will be supported through a sensitive bra fitting ServI￿S which indudes the free offering of post breast surgery bras. helping them to recover their Confiden￿ and self- esteem. The Charity also provides free snacks. hot and cold drinks. as well as free. swish headwear for patients undergoing chemotherapy at the Pembroke SLJite. The Stars Appeal also funds a -Prehabilitation to Rehabilttation. programme for cancer patients which includes 121 consultstions with a qualified inslru¢lor, exercise plan, dietary advice, stress relief and mindfulness techniques, as well as referral lo can￿r support workers andlor clinical psychology where required. It delivers a holistic approach to the care of patients living with can￿r which can reduce the length of slay in hospital and post-treatment complicalions. and improve recovery, fitness. nutritional status, neuro-cognitive function and overall quality of lrfe. The programme, which is n¢)w in ils third year after a very sucos5ful pilot, has helped people living with cancer to physically ané mentslly prepare for treatment by adopting healthy behaviours with the ultimate aim of improving outcomes for them. Motivated by the positive impact on our pabenis, the Siars Appeal sought a partnership with NHS Charities Together and Wiltshire Council to further inuease the reach of the programme. As a result, the pats.enls diagnosed with cancer at Salisbury Hospital are now eligible for a free 12 session p35s al a Wiltshire Council-run Leisure Centre of their Choi￿ or 81 the Hospital's Fitness Cenlre. Once they complete their 12 sessions, patients wishing lo tske up a leisure ¢enlre membership on a pem)anenl basis will have the regislration fees waived. Support for ¢hlldren and thelr famllles The charity believes that children should be treated in bright, modem, child-fr*used 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 lo invest donors, money in providing parents, ac(x)mmodation and an enhan￿d environment on the Children's Ward along with additional Servi￿5, advanced diagnostic, treatment and rehabilrtation equipment for paedialric patients. This includes funding vcreate licenses to support the effective diagnosis and c2re ol paediatric pabents suffering from epilepsy. The solution, a se¢ure video messaging service, allows parents and carers to record videos and images of their child experiencing unpredicted episodes and safely share it with authorised members of the clinical team caring for the patient. The Charity also provides funding for several amenities including the latest offering in kids entertainment such as mulli-sensory toys, gaming consoles and chairs, and other dislractions such as the introduction of "DR VR". a healthcare approved virtual reality headset. This therapy kit helps children lo feel calmer, dislracls them from their procedure or treatment, and makes their time in hospital more fun. "The VR headset was really good. There We￿ lots of drfferent knds of animals to see. It was really exciting," my favourite animals were the lions. It made me feel calm and relaxed." Patient Also, following an increasing number of children and adoleS￿ntS in mental health crisis in both inpatient and outpatient settings, the Charity have supported the care of children in crisis by fijnding specialist equipment and faulities designed to protect their physical and mental heaf(h. The Stars Appeal also funded the revamp of an underused staff Offi￿ space into a family wellbeing room where parents and carers Can be supported and have sensitive discussions about care plans for their chikl wtth privacy. comfort, and dignity. Support for spinal patients The Spinal Centre al Salisbury Hosprtal is regional unil speualising in the care of patients following spinal cord injury or spinal cord disease. The Stsrs Appeal works lo support these patients as they spend months in hospital being Irealed for, and trying lo come to terms with, the life-changing injuries thal have often resulled in pemianenl paralysis. The Slars Appeal helps enhancing the Spinal Centre environment with furnishing, decors and arNYorks. The Charity also helped the Spinal Unit Recreation Service to offer a variety of soual activities on and offsite lo 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 nomialty to their lives at a lime where they are navigating life changing circumstances. Every Patient Free Patiènt Clothing In response to several requests from both patients and staff ￿ the wards. the Stars Appeal has started to prowde amenities for inpatients to make their overall hospital experience more rKJsitive. These indude [￿e loilety kits and basic gamients to palients who do not have access to personal items of their own during their hospital stay. The inf(iative enables patients lo maintain their personal hygiene as well as wear comfortable dothes as opposed lo hospital gowns, protecting patients, dignity, independence and improving their confidence. Also. this initiative enables some patients to stsrt practi¢ing putbng on clothes by themselves, encouraging Independen￿ and aiding recovery. The Stars Appeal also fijnds hard sole slippers for patients at risk of falls, stress balls to help their physical andlor emotional strength, as well as eye masks for inpatients who often complain of the bright lights on the wards al night. The Charity also subsidizes TV cards and art packs for patients who would be otherwise unable to have ac¢es5 to entertainment or dislraclions al the bedside. Page 5 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Free Wi-Fi Around 100,000 patients, relatives. visitors and staff access the free Stars Appeal WFFI each year. The service is available across the Hospital and is invaluable to patients in helping them keep in touch with family and ffi"ends, access free entertainment and lo carry on with their lives from their hospitsl 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 differen￿ the 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 fmm all the family who could be here. But eurekal Skype and email, access to free movies and TV have made an enomyous dIffe￿nCe lo his recovery. l am sure we are not the only family Sp￿ad acmss the world who need that contact, seeing and hearing one anolher. 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 childrenl We just want to say a huge thank you for all your supporters'generosity and hard work in Ma￿ng il happen.. Patlent's wlfe. Free charging stations Patients coming to the Hospitsl in an emergency and, understandably, wlhout their charging deVI￿S can keep their phone and tablets connected by utilizing one of the Stars Appeal Charging Stations. Located in bolh Major and Minors waiting areas within the A&E Department, the Stars Appeal Charging slalions enable pab"ent5 to keep their personal devices charged and connected for free al a potentially stressful lime. Having observed a monthly usage of aboul 800 tharges per month per unit. the Stars Appeal is now in the process of installing a charging sialion al the main entrance of the Hospital. stars Appeal Engagers Led by Clinical Psychology and supported by Vdunteering se￿1￿. the Slars Appeal Engagers is a well stsblished, award winning companionship program for hospital patients. The program offers regular psychology trainings to a dedicated group of volunteers in order lo better equip them to provide meaningful emotional support for older adults in hospital. A simple but effective and well slablished referral system enable staff on the wards to identrfy patients that will benefit from the service su¢h as those wrfch anxiety, depression andlor no visitors. These patients are visited by the specially trained Engaged volunleèrs. who provide cognitivè stimulation via conversats'on and active listening. These visits, also referred by Ihe dinical psychology team as 'interventions', are designed and adapted lo meet each person's individual wishes, needs and level i)f functioning. Activities include games, newspaper discussion, reminiscence, social inleraclion, and cognitive stimulation. This project relies on a part time Project Lead based at the Clinical Phycology team restx)nsible for recruiting, facilitating training and managing a team of volunteers on a weekly basis as well as liaising wrth staff on the 16 wards in which the project operates. stars Appeal Live Every week the Stars Appeal Live project brings music. dance, poetry, creative reminiscen￿ and storytelling sessions to the Hospital. The charity funds a part-lime project coordinator and a number of freelance artists who deliver the creative sessions lo patients at the bedside. Staff, visitors and oulpalients also benefit from the Stars Appeal Live programme which also offers sessions al the Hospitsl gardens and other public spaces such as the main entrance. corridors and cxfeteria. This format is particular POPLJlar during the summer as well as commemorative dates such as Christmas or Molhers, 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 .1 wish you could slay all day, the time has vanished delighlfully." Patierrt "It has really lifted my wrfe's spirits... and mine t(X) actualty.- Patient's husband Hospital Chaplaincy Admission to hospital can be full of Un￿rtaInty 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 Chaplainw stsff. totalling ¢.£60,0(K> 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 hospitsl on as well as visit wards and outpalienls pakn.enls 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 Servi￿ can be offered to patients and families and wee￿Y sessions can be run in the chapel for meditstion, 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 wrfe and I to renew ourmamage vows. AgaAn thank you to everyone who made th￿ extremely speual m0rnentpo￿bIe.. Patient's husband. Page 6 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund staff Education, Wellbeing and Welfare The charity actively seeks to support the health and wellbeing of Hospital staff as to enable them lo provide the best possible care for the hospital pakn'ents. The charity funds addits.onal training for rnedical staff as well as molivalional and team building activities across the Trust. The Charity also helps enhancing facilities for staff, fun¢Jing applian￿$, fumishing and fittings for staff rest areas where team members Can have a wellearned break during or after a busy shifL We also facilitste a range of inrtiatives to re￿gnIZe and Celebrale the hard work and dedication of NHS staff across the Hospital. The Stars Appeal also invests on the emotional wellbeing of hospital stsff. We provide access to a dedicated ￿Unsellor for those in need of support from a trained psychologist familiar with the mental challenges fa￿ by the NHS workforce. This important work, which are open lo all 4,500 staff and registered volunteers at the Hospitsl, help the Trust's workforce to lead happier, healthier and better prepa￿d working lives whith in tum enables them to provide an even higher standard of Ca￿ for the patients at Salisbury Hospital. The Stsrs Appeal Charity invests approximately £200.000 per annum on a¢tivilies beneffting hospital staff. Much of this work is funded using income that has been specrfically donated for the benefit of stsff and through the Stsff Lottery. Hospital interior design & Arts Projects The Stars Appeal provides the core funding for the Hosprtal Arts Dep8rtment "Artcare". Artcare brings colour and inspiration to the Hospital through a palient-¢en1￿d programme of crealive projects induding interior design. exhibitions. pemianenl artworks, performing arts and interactive activities. As well as major redesign of the inleriors and exteriors of hospital buildings, Artcare ensures that the hospital environment continues to welcome and inspire wth the prowsion of ariworks creating points of focus and opportunities for reflection for pakn'ents, visitors and stsff with a temwrary exhibition programme. Artcare also run an arts workshop programme for Hospital stsff which promotes staff wellbeing. The WO￿ of Artcare actively enhances the Hospitsl experien￿ 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 exhibitsons and other professional Arts and Heatth work ¢arried out in other Trusts. "By supplementing medicine and care, the arts can impmve the health of people who experience mental or phy￿Cal health problems. Engaging in the arts can pmmole p￿VentIOn of disease and build wellbeing." London Arts in Health Forum The Hospital Environment- Imber Ward The Stars Appeal is providing funding of £600,000 for equipment, induding the latest patient monitoring system, fumishings and artwork lo create a stsle-of-the-art, demenlia-friendly enwronment. The construction of the ward has been funded by a £14m grant from NHS England, and was completed post year end. Much of the Stars Appeal funding has been made possible thanks to the legacy gtfts of those who have so kindly remembered the charity in their Wills. This generosity has been recognised in a special plaque al the entrance of Imber Ward. One of the legalors who has been re￿niSed at Imber Ward is Pamela Joan Joy. Her husband Richard said Pamela's legacy was 'helping the many not the few" and praised the new ward. .1 am completely and utterly bowled over by what I have seen here at Imber Ward. tt is wonderful. l am so proud of what Pam did and what all the otherlegators have done to create this proiect.- Mr. Joy The Hospital Environment- Development of Day Surgery Unil The Stsrs Appeal helped fund significant enhan￿ments lo the Day Surgery Unil which now has 8 discharge lounge facility, two new consulting rooms and enhanced adull and children waiting areas. Stars Appeal funding has enabled the refurbishment, fitting and equipping of these high foottall areas within the Unit, improving the quality of the patient, staff and visitor experien￿ and reducing the clinical feel of a busy unil by creating this enhanced environment wrthin the new discharge lounge and wailing areas. The Hospital Environment- Development of Gynae Outpatients The Stars Appeal has helped Gynaecology patients and staff by funding top of the line medical facilities and equipment for the Outpalienls Department. The Charty also made possible the creation, fitting and equipping of the Bluebell Suite. The Suite is a new treatment room for patients under the medical management of eady pregnancy miscarriages. an experience that is extremely difficult, physically and emotionally. and potentially traumatic to pabenls and their families. Thanks to Stars Appeal funding, families who sadly suffer earfy pregnancy miscarriage can now be offered the choice to have sensits.ve pr0￿dureS, such as Manual Vacuum Aspiration, in a comforting, calming and safe environment for patients and their partners at such a delicate ts.me in their lives. The funding also enabled the fumishing of a dedicated, private wailing area for patients undergoing pr￿edureS al the Bluebell suite Page 7 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund The Hospital Environment- Benson Suite The Benson Suite is a dedicated area next lo 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 ts.me they need to say gwdbye. The charity provides ongoing funding each year to ensure these families gel all the support they need an¢J that the Suite continues to be a wami and welcoming safe haven. The Stsrs Appeal continues to fund the post of a Stars Appeal Bereavement Midwife. The post holder not only helps bereaved families at the Benson Suite bul also continues to provide much needed support for them in the ￿)ming [[￿nthS after their loss. Here are sorne testimonials from various families who have used the Benson Suite over the years.. he Benson Suite gave us time with our daughter. time fo be the Pa￿lS we planned to be. time which we will rememberforever and always be grateful for., Parent he Benson Suite pn)vided a space Whe￿ we could pro￿$$ Ihe tsgedy and come to tem)s with losing our babies. The staff were incredible, supporting us throughout and making us feel al ease." Without the help of the Bereavement midwrfe, lrfe would have been even more drfficuft, but to have someone who phoned us once a week, asked how we were getting on, and signposting us (o other support groups was fantastic.. he Bensorj Suite is so important. It provides a Spa￿ away from the Mafemty Ward where you can spend time with your baby. You arenyrushed and can have all the time you need. Atthough it ￿ a hospilal setting. the Benson Suite doesny feel clinical in the slightest. tt meant Ihe world lo us both to have this support available." The Hospital Environment- Gardens and Outside Spaces Over the years the Stars Appeal have funded specially designed gardens and ouldoor spaces for patients, staff and visitors. Located across the hospital sile, they provide places where patients and their loved ones can take lime away from the hospital environment, and where staff can have a well-eamed break during or after a busy 5hrft. The Star5 Appeal funds a dedi¢aled Stars Appeal Gardener to maintain and further develop those areas for pabents. visitr￿S and slaff alike. Fe$tlve Feel Patients, Vlsltors and stsff have enjoyed a cheerful atmosphere al the hospital during the festivities wrth Christmas trees, lights, as well as additional Stars Appeal Live perfom)ances 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 prowsals for fundraising projects. The Trustee will ensure the ongoing projects detsiled above. along with regular one-off capitsl projects such as building and environmental enhancements and state-of-the-art equipment can conbnue to be funded through successfijl fLJndraising. The Trustee wll continue lo enhance the pr￿$$ through which hospital staff (an apply for funding ensuring the Charity remains an accessible source of funding for initsab'ves which meet our tharitable aims. Thank you The Trustee of the Stsrs Appeal record their sincere thanks lo all involved in the charity and especially lo our brilliant donors, ftjndraisers and volunteers whose continued support enables us lo help hundreds of patients at Salisbury District Hospital everyday and the NHS staff who care for them. Page 8 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Financial Review Assets The net assets of the Charitable Funds as at 31st March 2024 were £15,395,00012023= £14,312,000)- Overall net assets increased by £1,083,000. During the year the charity realised £nil 12023.. £nil} of its equity-based investments in order to meet its spending commitments. Investments The Corporate Trustee invests ils charrtable funds through HSBC Private Bank IUKI LiTnited. The Corporate Trustee conlinues to balance the grealer risk posed by equity-based investment wf(h the potential for higher returns. The Trustee aims lo obtain a reasonable long-terni overall retum at moderate risk, and seeks to ensure there is a balance between 'elhical and socially responsible investment, and risk. As a result. investment in the Pr￿ESSIng arKVor 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 rebjm (x)nsistent 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 Cortx)rate Trustee on a quarterly basis, with the performance benchmarked again51 'HSBC Charitie5 Benchmark UK Growih GBP.. The HSBC Investment Manager attend5 altemate quarterly meetings lo present their report. Income The charity continues lo rely on donations, legacies and investment income as the main sour￿$ 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 £1,963,(M)012023.. £1.920,(K)01 which induded legacies of £296,0(K)12023.. £379,000). Fundraising We are indebted to our many generous supporters from across the local community who enable the charity to continue lo meet ils objectives. This generous supwrt enables the continuation of the many ongoing tharitsble projects detsiled 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 ￿ntinUed support of our fundraising activities. Our approach to fLJndraising rests on posilive supporter engagemenl 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 infomiation using a fundraising database. The Charity is registered with the Fundraising Regulator and ¢ontributes lo the Fundraising Regulator lewy on fundraising charib'es. We adhere to the Fundraising Regulator's Code of Prdct1￿ and to Charity Commission gumlelines. Tnjstees are aware of the Commission's six fundraising principles and ensure adherence by Chartty staff.. 1. Effective planning 2. Supervising fundraisers 3. Protecting charity reputation 4. Money and other assets 5. Ensuring compliance wilh laws and regulations 6. Followng recognised standards,. openness and acttjuntabilty Trustees and staff are aware of the need to protect the public and especially vulnerable people. so no ￿ld call, telephone or face-Io- face street fundraising is carried out, and no ind￿￿Ments are made to staff or volunteers. No professional ftjndraisers or commercial participators carried out any fundraising activities on behalf of the charity. Failures lo comply with fundraising standards will be rep￿ted lo the Fundraising Regulator, as will complaints, for which there is guidance for Ihe public on the Salisbury NHS Foundation Trust Website and an inlemal 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 prowded by our supporters,. it describes the ways in which supporters can opt out from ommunications. We provide website links to our privacy t>olicy and to our subject access request policy. Page 9 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Expenditure During the year, the funds continued to SUp￿rt a wide range of charilable and health related activities benefiting both patients and staff. In general they are used lo purchase go¢)ds and support services to supplement those provided L)y the NHS. For example charitable funds were used lo purchase additional medical equipment, enhancing the medical trealment provided lo patients. The individual ward funds r￿1ve many donabons specffically given to thank Ihe 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 modem techniques in their spe(iallie5. Total expenditure incurred in the year was £1.980.LNJO12023.' £3,535,000). details of which are as follows= Purchase of new equipment and facilities The total spend on new medical equipment and facilities of £717,000 {2023'. £2329.0001 including support ￿$ts of £66,000 12023.. £56,000), represents a vital and valuable contribution to enhancing the provision of clinical care. Expenditure in the year mainly consisted of Echocardiogram £118k, Digital X4ay £52k, Examination and treatment couch £51 k. Endo Bronchial Uhrasound £50k, Scalp coolers £44k, 3D Oplacal Coherence Tomography £37k, MVA Suite c(Intribution £32k, Patient mobile phone charging slalions £30k, Patient Wi-Fi £25k. Ultrasound £23k. Surgical Power T(M)Is £22k and Childrens Playdeck netting £17k. Expenditure in 2023 mainly consisted of £1.303k towards the new MRI and MRI suite (against the overall £1.7m commitment for the scheme), oral faciomaxillary equipmenl £150k, neonalal equipmenl £75k. vital sign monitors £75k, foetal monitors £73k, operating microscope £69k, cardiac monitoring equipment £38k, rehabilitation equipment £35k and patient warming equipment £19k. Staff education and welfare Staff education of £302,000 12023.. £342,000). induding support costs of £78.IK)0 {2023.' £73,000). indudes sending staff on training events and running internal courses. Patient welfare The patient welfare heading of £650,00012023= £605.0001 including support costs £70,00012023.' £63,0001, includes the provision for Art Care of £131,00012023'. £165.0001, computer equipment, software and support £33,00012023.' £54.0001 and fumiture and fittings of £135,00012023.. £160,000). Expenditure on raising funds The charity repays the Trust for the salaries of the Head of Fundrdising and the Fundrdising Co-ordinators, arid in order lo keep transaction costs lo a minimum and to simplify the approval processes. Ihe chaTtty relies on the NHS Foundation Trust lo identify the appropriateness of funding requests. Fundraising direct costs of £124,00012023'. £88,(M)01 represent 6.3%12023= 4.6°kl ol the total income received in the year. In addition lo fundraising direct costs, other expen¢Jtiure incurred on raising funds is". fundraising events, £109,00012023.. £96,000)., investment management, £61,00012023: £59,000)., and allo¢aled support ¢osts. £17.000 {2023." £16,000>. Grant making policy In making grants, the Trustee requires that the activity falls within the objects of the tharity. 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 expendrture limits. provided the expenditure falls within the objects of the fund, is a reasonable charge to charitsble funds. and is in fvrtherance of the objects of the charity. Reserves policy Free reserves, as defined by the Trustee. are those that are available to utilise on activib.es for the benefit of the public in furtheran￿ of the Charity's objeGtives bul which are not yel designated for a spectfi¢ purFK)se. The free ￿serveS as at 31 March 2024 we £5,923,000 wmpared with £6,280.000 for the year ending 31 March 2023. The Trustee believes a tsrget level of free reserves should be maintsined that would be sufficient lo enable the Charity lo meet the long term and on-going financial obligations into which the Trustee has committed the Charity. which amounted to £3,482,000 al 31 March 202412023.. £3,057,000). The free reserves includes 14 unrestricted legacies totslling £1.173,000. the Trustee is considering how this should be spent and how to recognise the legalors. The Trustee asks fund managers to draw up 3 year plans so that existing funds held can be spent appropriately in accordan￿ with donors, expectations and to help the fundraising team wrth planning their activitie5 where additional funds may be required to achieve larger schemes. Page 10 Trustee's 2023124 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 slalements in accordance with applicable law and regulations. The Charities Act 2011 requires the Truslee to prepare financial statements for each finanual year. The Trustee has to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting practi￿ Iunited Kingdom Accounting Stsndards and applicable lawl. including FRS 102 The Finanual Repo￿ng Standard applicable in the UK and Republi¢ of Ireland. The TrLJStee musl not approve the finanaal statements unless they are satisfied that Ihey give a true and fair view of the state of affairs of the charity and of the incoming reSoU￿S and application of resour￿5, induding the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustee is required to.. select suitable a¢counling policies and then apply them consistently- make judgements and accounting estimates that they are reasonable and prudent., stste whether applicable UK Accounting Slandards have been followed. subject to any material departures disclosed and explained in the finanual statements. prepare the financial Statements on the going con￿￿ basis unless it is inappropriate to presume that the Chartty will continue in business". and observe the melhods and principles in the Charities SORP {FRS1021. The Trustee is responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable a¢¢ura¢y 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 {ActtJunts and Rerrt)rtsl Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taknng reasonable steps for the prevention and detection of fraud and other irregularities. Approved on behalf of the Corporate Trustee lan Green OBE Chair of Salisbury District Hospttal Charitable Fund Dated . 10th January, 2025 Page 11 Trustee's 2023124 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 Districl Hospital Charitsble Funds {the "¢harity'l for the year ended 31st March 2024 which comprise the Ststement of Financial Activities, Balance Sheet. and noles to the financial slalements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom A¢¢ounling Stsndards. including Finanaal Reporting Stsndard 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 finanaal statements= il give a true and fair view of the slate of the affairs of the charity as at 31st March 2024 and of its total income and expenditure, for the year then ended; li} have been properly prepared in accordance with United Kingdom Generally A￿pted Accounting Practice,. and iiil have been prepared in accordan￿ with the requirements of the Charities Act 2011. Basis for opinion We Conducted our audtt in accordance with Inlemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities undèr those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independenl of the charity in accordan￿ with the ethical requirements that are relevant to our audit of the financial slalements in the UK. including the FRC'S Ethical Standard and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe that the audit eviden￿ we have obtsined 15 sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have conduded that the twstee's use of going COn￿M basis of accounting in the preparation of the finanaal statements is appropriate. Based on the work we have performed. we have not identthed any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubl on the ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilitses and the responsibilities of the trustee's with respect lo going COn￿M are described in the "The Trustee's Responsibility Statement" of this report. other infonnation The corporate trustee is responsible for the other infomiakn"on. The other infomation comprises the information included in the Trustee's Annual report other than the financial statements and our auditorfs report thereon. Our opinion on the financial statemenls does not cover the other information and. except to the exlent otherwise expliady stated in our report. we do not express any fom of assurance Gonclusion Ihereon. 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 wrth the financial ststemenls or our knowledge obtained in the audit or otherwise appears lo be materially misststed. If we identrfy such material in¢onsisten¢ies or apparent material misstatements, we are required to determine whelher there is a material misslatement in the financial statemenls or a malerial missialement of the other informalion. If, based on the work we have perfomied. we condude 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 12 Trustee's 2023124 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 Rew)rt. We have nothing lo report in respect of the following matters in relab.on to which the chariti.es Act 2011 requires us to report lo you if, in our opinion.. lil the information given in the Trustee's Annual Report is irwn5islent in any material respect wtth the financial statements., lill sufficient accounting re(x)rds have not been kept. liiil the financial statements are not in agreement with the accounting records and retums,. or livl 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 11. the corporate Iruslee is responsible for the preparation of the financial slalements and for being satisfied that they give a true and fair view. and for such inlemal control as the corporate Iruslee delemines is necessary lo enable the prepaolion of finanoal ststemenls that are f￿e from material misststemenl, whether due to fraud or error. In preparing the financial slatements, the corrx)rate trnstee is restM)nsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the corporate trustee either intends lo liquidate the charity or to cease operations. or have no realistic alternative bul to do so. Auditors. responsibilities for the audit of the financial ststements We have been appointed as auditor under section 144 of Ihe Charibes Aci 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assuran￿ about whether the financial statements as a whole are free from material misststemenl, whether due lo fraud or e￿Or, and lo issue an auditor's report that includes our opinion. Reasonable assuran￿ is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS {UKI will always delect a material misstatement when it exists. Misstatements can arise from fraud or error and a￿ considered material if. individually or in the aggregate, they could reasonably be expected to Inffluen￿ the economic decisions ol users laken on the basis of these financial statements. Irregularities, including fraud, are InStan￿S of nOn-ttJmplian￿ with laws and regulalions. We design prO￿dureS in line with our responsibilities, outlined above, lo detect material misstatements in respect of l￿egUla￿tieS. including fraud. The extent lo which our procedures are c8pable of dete¢ting irregularities. including fraud, is detailed below: We ensured that the engagement team collectively had the appropriate (£Knpetence, capabilities and skills lo identfy and re￿nISe non-complian￿ with applicable laws and regulations and they remained alert to instances of non-compliance throughout the audit., We identified Ihe legal and regulatory requirements appliGoble lo the charity through discussions with those charged wilh governance and management, and from our knowledge and experience of the Charity sector., and We ensured that the laws and regulations which we identiffed were communicAted to the engagement team and that they remained alert to instances of non- compliance throughout the audit. We assessed the susceplibilily of the charity's financial slalements to material mis-slalement. including obtsining an understanding of how fraud might occur, by.. making enquiries of management as to their assessmenl of Ihe risk of fraud and their kno￿edge of actual, suspected or alleged., and considering the effectiveness of internal controls to mitigate the risks of fraud and non-complian￿ with laws and regulations. Page 13 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund We addressed the risk of fraud through management bias and the over-ride of controls by assessing whether judgements and assumptions rllade by management were indicative of polenkn.al bias and by inve5th"gating the rationale behind signrficanl or unusual transactions. In order to address the risk of irregularities we Carried out procedures which included ag￿eIng the financial statements to underlying documentation and enquiring of management as to actual and potentsal litigation and instances of non-¢ornplian¢e. We obtain an understanding of intemal control relevant to Ihe audit in order to design procedures that are appropriate to our audit objectives, bul not for the purposes of expressing an opinion on the effectiveness of the charitys internal control. There are inherent limitations in these audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would be aware of non-¢omplian¢e. Auditing standards also limit the procedures required to identify non-compliance to enquiry of management and inspection of relevant corresponden￿. Furthermore misstatements due to fraud can be harder to delect that those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Finanual ReFX)rting Council's website al.. Iwww.frc.org.ukJaudrtorsreswJnsibilrtiesl. This description forrns part of our auditor's report. Use of our report This report is rnade solely to the chartvs corporate trustee. as a b(xJy, in accordance with section 154 of the Charities Act 2011 and the regulations rnade under section 154 of that Act. Our audit work has been undertaken 50 that we might slate lo the Charity's corporate trustee those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume resrx)nsibility to anyone other than the Charity and its corporate trustee as a body. for our audit work, for this report, or for the opinions we have formed. Fletcher & Partners Chartered Accountants and Statutrjry Auditors Salisbury Date 16 January 2025 Fletcher & Partners is eligible to act as an auditor in temis of section 1212 of the Companies Act 2006 Page 14 Trustee's 2023124 Annual Report for Salisbury District Hospitsl Charitable Fund Statement of Financial Activities for the year ending 31 March 2024 Restricted Unrestricted Funds Funds Total Funds 2024 Total Funds 2023 Note £LK)O £000 £000 £000 Income and èndowments from: Donations and legacies Charitable activib'es Other trading activities Investments Total Incomlng resources 572 32 65 663 111 267 253 1.294 1,235 143 332 253 1,963 1,348 125 259 188 1.920 669 Expenditure on: Raising funds Charitable aclivibes Medical equipment and fa¢ilib'os Staff educalion and welfare Patient education and welfare 13} 13081 13111 12591 10 {407} {75} 1234 {7161 1310) 12271 1416 19531 17171 13021 1650 11,6691 12.3291 13421 605 13,2761 12 Total expenditure (7191 11,261) (1.980) 13,5351 Gainl {lossl on investment assets 1.100 1.100 1,100 1.100 287 12871 Net incomel lexpenditurel {501 1.133 1,083 11.902) (Lossl on revaluation of tangible fixed assets Transfers between funds 1811 32 1321 Net movement in funds {18) 1.101 1,083 11.983} Reconciliation of funds Total funds brought forward Total funds carried forward 5.278 5,260 9,034 10.135 14.312 15.395 16,295 14,312 All amounts ￿late to the continuing activities of the charity. The charity has no re￿gnised gains and losses other than those included in the results above, and therefore no separate ststement of total recognised gains and losses has been presented. The notes at pages 16 to 31 form part of these financial statements. Page 15 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Balance Sheet as at 31 March 2024 Restricted Unrestricted Funds Funds Total Funds 2024 Totsl Funds 2023 Note £(M)O £000 £000 £000 Fixed as5ets'. Tangible assets Investrnents 21 19 401 6,890 401 9,011 1,833 8,110 2,121 Total Flxed Assets 2.121 7.291 9,412 9.943 Current assets.. Short Term Investments Debtors Non-current assets held for sale Cash at bank and in hand 22 23 24 596 211 596 211 1,415 3,956 269 226 1,415 1,869 2,087 4,288 Total Current Assets 3.284 2.894 6,178 4.783 Creditors falling due within one year 25 {145} 150) 11951 14141 Net Current assets 3.139 5,983 4.369 Total assets less liabilities 5.260 10.135 15.395 14,312 The funds of the charity Expendable endowment funds Restricted income funds Revaluation reserve Unrestricted funds - General Unrestricted funds- Designated 5,260 5,260 1,794 7.111 1,230 5,278 1,812 6,427 795 1.794 7.111 1,230 Total charlty fund$ 26 5,260 10,135 15,395 14,312 The notes al pages 16 to 31 form part of these finanaal statements. The financial statements were approved by the Corporate Trustee on 10th January 2025 and were signed on ils behalf by.. lan Green OBE. Chair of Salisbury District Hospital Charitsble Fund Signed.. Page 16 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Notes on the accounts 1. Accoun￿ng Poll¢ie$ la) Basis of preparation The financial stslemenls have been prepared in £ sterting as the functional currency and on a going Con￿rn basis under the historic cost Convention as the Charity has net ¢urrenl assets and the Trustee considers that the Charity is able to setlle all liabilities as they fall due for at least 12 months from the dale of signing ihese accounts and the￿ are no material un￿rtaIntieS about the Charity's ability to continue. The Trustee has been p￿sented with a forward looking cash forecast covering the twelve months from the dale of signing of these accounts, which makes assumptions as to tx)tential reductions in cash donations that Covid-19 might cause. The Trustee is content that the Charity is, and will remain. a going Con￿rn. The ex￿ptionS to the historical cost convention are= investments. thal a￿ included at market value." and fixed assets Comprising land and buildings, which are valued as indicated in note 1(11 below, as deemed appropriate by the Trustee. The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting St8nd8rd applicable to the UK and Republi¢ of Ireland IFRS 1021 leffe¢tive 1 January 20191 and the Charitses Act 2011. The Charity's CorFX)rale Trustee has assessed ils relationship to the Charity and deterniined it to be a subsidiary because the Corporate Trustee is exposed to, or has rights to, variable retum5 and other benefits for rt5elf, patients and stsff from its involvement with the Charity and has the ability to affect those retums and other benefrts through ils power over the Charity., the Corporate Trustee, therefore, includes the Charity in its consolidated finanaal statements. The consolidated financial slalements are prepared under Intemational Financial Reporting Standards and are available lo the public at ww.salisb -nhs.uk In thèsè financial statements the Charity is cDnsidered to be a qualifying èntity (for the purpose of this FRSI 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 guidan￿ the Corporate Trustee considers the Charity to be a Public Benefit Enttty. Ib} Critical accounting estimates and judgements The value of land and buildings is £401k12023.. £1,833k).' This is the most signTficanl estimate in the accounts and is based on the professional judgements of the Charity's independent valuers with extensive knowledge of the physical eslale and market factors. The value does not take into account potential future changes in economic value which ￿nn0t be p￿itted with any ￿rtaIntY. 1¢) Funds structure Restricted funds are funds that are lo be use¢J in accordan￿ with specific restn"ctions imposed by the donor, or Whe￿ the donor has restricted the use of their donation to a specified ward. patients., nurses. or project lund. Where the restriction requires the gift lo be invested to produ￿ income bul the trustee has the power lo spend Ihe capilal. it is dassed as expendable endowment. Unreslrided income fvjnds comprise those funds that the Twstee is f￿ to use for any puryxjse in furtheran￿ 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 PUTpose. General funds additionally generate income from Gift Aid, investment income. interest and donations given specifically to cover running costs. The material funds held are disclosed in note 26. Idl Incoming resourcès All incoming resources are recognised once the charity has entiuement to the resources, it is probable that the resour￿$ will be received and the monetary value of incoming resources Gin be measured with sufficient reliability. le) Incomlng rg$ourcg$ from 1gga¢lg$ Legacies are accounted for as incoming resources either utKJn re￿Ipt or where the re￿Ipt of the legacy is probable,. this will be on confirmation has been received from the represenlalives of the estatelsl that payment of the legacy will be made, or propety transferred, and On￿ all conditions attached lo the legacy have been fulfilled. Page 17 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund If) Resources expended Expendtture is recognised when a liabilty is incurred. Grants are only made lo related or third paty NHS bodies and non-NHS Ixjdies in fvrtheran￿ of the charitsble objects of the funds. A liability for such grants is recognised when any conditions associaled with the grantlsl are met. Ig} Irre¢overable VAT Irrecoverable VAT is charged against Ihe c2tegory of resources expended for which it was incuffed. (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 Charitsble Activities using the average fund balance methcKI. as shown in notes 14 and 15. lil Costs of generating funds The costs of generating funds are the cost of Investment Fur)d management fees, together wth the Director of Fundraising and the Fundraising Co-ordinator costs recharged by Salisbury NHS FourKlab"on Trust. il Charitable activities Costs of charitsble activities compnse all costs inujrred in the pursuit of the charitable objects of the chartty- These costs comprise direct costs and an apportionment of overhead and support costs as shown in notes 14 and 15. Ik) Govemance costs G0veMan￿ costs are da5srfied as a support cost and have been apportioned to fundraising activities and charitable activities. 111 Fixed assets Capitalisalion All assets falling into the following catégories are capttalised= i. tangible assets which are CApable of ￿Ing used for more than one year. and have a (x)sl equal lo or greater than £5,000. ii. groups of tangible fixed assets which are interdependent or would r￿m)311Y be provided or replaced as a group with a total value in eX￿sS of £5,000 and an individual value of £250 or more. Valuation Tangible fixed assets are valued as follows.. i. Land and buildings are slated at open market value for their existing use. Valuations are carried out professionally al five yearty 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 ￿ValUe the assets. ii. Fixtures, Fittings and Equipment is valued at the lower of estimated net repla￿men1 cost or recoverable amount. Depreciation i. Depre¢iab'on is Charged on each main dass of tsngible asset as fdlows.. land and assets in the wurse of ¢onstru¢lion are not depreciated. Buildings, installations and rrttings are depreciated on their revalued amount over the assessed remaining life of the asset as advised by professional valuers. Al 31 March 2023 the buildings were given remaining lives of 40 years. ii. Each equipment asset is depreciated over its ext>ected lrfe 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 lo the Statement of Financial Activities with the balance sheet reflecting the revalued amounts. De-recognition Assets intended for disposal are redassified as 'held for sale, On￿ the sale is highty probable and the asset is available for immediate sale in its present condition. Following reclassification. depreciation ￿aSeS to be charged. Assets are de recognised when all material sale wntract conditions have been met. The profit or loss arising on disposal of an asset is Ihe differen￿ be￿ the sale prowds, less Costs to sell and the Carrying amount and is recognised in the SOFA. A￿Ork A￿Ork assets costing £641,700 12,961 in number) have been accumulated over the past 22 years. These assets do not satisfy the above criteria for capitalisation. Im) Investmènts fixed assets Investment rixed assets are shown at market value. Quoted stocks and shares are included in the balance sheet at mid-market price, ex-div. ii. Other investment fixed assets are induded at the Corporate Trustee's best estimate of market value. In) Debtors Debtors are amounts owed to the charity. They are measured on the basis of their recoverdble amount. lol Creditors Creditors are amounts owed by the charity. They are measured at the amounl that the charity expects to have to pay to setde the Ip} Provisions Provisions are recognised when the Charity has a present legal or constructive obligalion as a result of past events., it is probable that an oufflow of ￿sOurceS will be required to settle the obligation., and the amount of the obligation can be estimated reliably. Page 18 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund Iql Investment gainsl 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 Galculated as the drfference between sales proceed5 and opening market value lor purchase date if later). Unrealised gains and losses are calculated as the difference belween the market value at the year end and opening market value lor purchase date if lalerl. These are not distn"buted. Realised gains, investment income and interest received are held in a specified fund. The costs of running the fundraising team activilies, including Iheir salaries. and the adminislration lee levied by the Trusl on the Charity are charged to this fund. The net balan is then available for distributson. When distn"buted it is allocated equitably across all funds lunrestricted and restn"ctedl based on their balances. Irl Employees The charity does not directly employ any personnel. Salary, benefit and expenses costs incurred by the Trust on employees of the Trust employed lo work with the charity are recharged by the TrLJSt to the charity at cost without mark-up. Is) Pensions Employees of the Trust who are employed lo work wth the charity are enttued to join the NHS Pensions Scheme, the provisions of which cover past and present employees. Detsils of the benefits payable under these provisions (8n be found on the NHS Pensions website at www.nhsbsa.nhs.uklpensions. Past and present employees are covered by the provisions of Ihe tsyo NHS Pension Schemes. Both schemes are unfunded, defined benefit schemes that cover NHS employers, general practices and other b(xJies, allowed under the direction of Secretary of Slate 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 thè underlying scheme assets and liabilities. Therefore. the scheme is accounted for as though rt is a defined contribution scheme.. the cost to the Trust is taken as equal to Ihe employerfs pension conlributions payable lo the scheme for the accounting period. The contributions are charged lo operating expenses as and when they beo)me due. Additional pension liabilities arising from early reti￿ments a￿ not fvnded by the scheme except where the retirement is due to ill-heallh. The full amount of the liability for the addilional costs is charged to the operating expenses at the time the trust commits itse￿ lo the reliremenl, regardless of the method of payment. 2. Related party transactions The Salisbury NHS Foundation Trust is the fflain benefiaary of the chanty. The chanty 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 TrLJsI stsff or parbes related to Ihem were beneficiaries ol the Charity. lisbury District Hospital Charttable Fund leases to Salisbury NHS Foundation Trust land and buildings. Details of the leases are provided in note 18. Neither the Corporate Trustee nor any member of the NHS Foundabon Trust Board has received honoraria, emoluments or expenses in the year. The Trustee has purchased trustee indemnrty insurance. 3. Income from donations and legacies Restricled Unrestricted Funds Funds £000 £000 Total 2024 £000 Donations Legacies Grants 339 170 63 572 531 126 870 296 69 1.235 663 Restricled Unrestricted Funds Funds £000 £000 Total 2023 £000 Donations Legacies Grants 244 120 725 259 969 379 364 1.348 Page 19 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 4. Income from charitable activities Restri¢led Unrestricted Funds Funds £000 £000 Totsl 2024 £000 Ro¢kboume Fair Walk for Wards Total 75 36 111 75 68 143 32 32 Restri¢led Unreslri¢ted Funds Funds £000 £000 Totsl 2023 £000 Rockboume Fair Walk for Wards Total 75 28 103 75 50 125 22 22 5. Analysis of income from other trading activities Restricted Unrestricted Funds Funds £000 £000 Total 2024 £000 Christmas Raffle Book shop Sponsored events Hire and rental income Course fee income Art Project Staff Lottery Medical tests, trials and fees Other Total 24 24 45 55 42 55 42 82 82 55 65 71 332 267 Restricted Unrestricted Funds Funds £000 £000 Total 2023 £000 Christmas Raffle Book shop Sponsored events Hire and rentsl income Course fee income Art Project Stsff Lottery Medical tests, trials and fees Other Total 39 33 42 39 33 42 13 80 80 27 236 38 259 23 Included within Other is re-imbursement income in resr*ct of expendilure of £s4.0￿(2023.. £25.0001. Page 20 Trustee's 2023124 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 ils smooth running and without whom the Charity would not be able to funclion. 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 a¢¢ordance with the Corporate Trustee's or dono¢s wishes. Fund managers have delegated responsibility lo spend up lo £10.000, subject to the agreement of the Chief Financial Officer Ihat it meets Ihe temis of their fuThl. Approximately 60 volunteers actively fund raise for the Charity- 16 volunteer on a shtft rota to help run the b￿k stsll in the hospital's main enlran¢e, 4 assist in the fundraising office, and a fvther 40 assist at fundraising events such as Walk for Wards and Rockbourne fair. In accordance with the SORP, due to the absen￿ of any reliable measurement basis, the contribution of these volunteers is not recognised in the accounts. 7. Investment Income The investment income comprises". Resth"cted Unrestricted Funds Funds £000 £000 Total 2024 £000 Dividends from investments held in UK Dividends from investments held outside the UK Interest Total 71 117 65 253 71 117 65 253 Restricted Unre51rictsd Funds Funds £000 £000 Total 2023 £000 Dividends from investments held in UK Dividends from investments held outside the UK Interest Total 67 67 27 188 27 188 The Charity uses investment income, in the first instan￿. to lund the aciivities, induding salaries, of the fvndraising team. 8. Analysis of expenditure on raising funds Restricted Unreslri¢ted Funds Funds £000 £000 Total 2024 £000 Fundraising direct costs Costs associated with fundraising events Investment management Support costs (see note 14) Total 124 106 61 124 109 61 17 311 308 Restncted Unrestricted Funds Funds £000 £000 Total 2023 £000 Fundraising direct costs Costs associated with fundraising events Investment management Support costs Total 88 96 59 16 259 59 16 259 Page 21 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 9. Analysis of charitable expenditure The Charity did not undertake any direct charitable expenditure on its acox)unt 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 faffiilies. The Charity incurred expenditure wth third parh.es in pursuan￿ of those grants or reirnbursed expenditure incurred by them. Grant funded aclivity £000 Support costs £(M)O Total 2024 £000 Total 2023 £000 Medical equipment and facilitie5 Stsff education and welfare Patient education and welfare 651 224 580 1,455 717 302 650 1,669 2,329 342 605 3,276 78 70 214 10. Medi¢al Equipment and Facilltles The total costs relate to the fdlowng expenditure= Restricted Unreslri¢te¢J Funds Funds £000 £000 Total 2024 £000 Medical equipment Facilities Support costs (see note 14) 340 67 183 61 523 128 66 717 407 310 The total spend on new medical equipment and facilitie5 of £717,000 {2023.. £2329.0001 including support costs of £66,000 {2023.. £56,000>, represents a vital and valuable contribution to enhancing the provision of Clinical ca￿. Expenditure in the year mainly consisted of Echocardiogram £118k. Digitsl X-ray £52k. Examination and Irealmenl couch £51 k. Endo Bronchial Ultrasound £50k, Scalp o)olers £44k, 3D Optacal Coherence Tomography £37k, hA VA Suite wntribution £32k, Patient mobile phone charging stations £30k, Patient Wi-Fi £25k. Ullrasound £23k, Surgical Power Tools £22k and Childrens Playdeck netting £17k. Page 22 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 10. Medical Equipment and Facilities (continued) Restricted Unrestricted Funds Funds £000 £000 Total 2023 £000 Medical equipment Facilities Support costs (see note 14) 1.528 73 527 145 2,055 218 56 2.329 1.601 728 Expenditure in 2023 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, ¢ardiac monitoring equipment £38k, rehabilitation equipment £35k and patient warming equipment £19k. 11. Staff Education and Welfare The ¢harily undertook diro¢t charitable aclivib'es. including education arKI Iraining. Resth"cled Unrestricted Funds Funds £000 £000 Total 2024 £000 Staff costs associated wrfth support of staff Staff training Publications Course travel expenses Entertainment and recreation Course other expenses Travel expenses other Support costs (see note 14) Total 22 31 62 14 66 20 27 91 78 302 78 227 75 Restricled Unrestricted Total Funds Funds 2023 Reslaled Reststed Reststed £000 £000 £000 Stsff costs associated wtth support of staff Stsff training Publications Course travel expenses Entertainment and recreation Course other expenses Travel expenses other Support costs (see note 14) Total 80 29 80 35 39 12 26 65 23 37 28 73 144 65 73 342 198 12. Patient Welfare Restri¢led Unrestri¢ted Funds Funds £000 £000 Total 2024 £000 Stsff Costs asswaled wrfch support of patients Entertainment, recreation and beverages Computer equipment, software and support Furniture and fittings Electrical equipment Artcare Other expenses Support costs (see note 14) Total 55 24 38 73 138 12 151 62 193 36 33 135 131 131 48 70 650 40 70 416 234 Page 23 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 12. Patient Welfare {continuedl Restricted Unrestricted Funds Funds £000 £000 Total 2023 £000 Stsff Costs a$S￿lated wrfch support of patients Entertainment, recrealion and beverages Computer equipment, software and support Furniture and fittings Electrical equipment Artcare Other expenses Support costs (see note 14) Total 78 13 78 31 18 76 160 165 29 63 165 47 63 605 18 Included within Other are leaflets, books and stationery of £4.000 12023= £2.0001. vcreale Neurology Sofvlare £9,000 12023.. £nill. toiletries for patients £5.00012023'. £nill and aromatherapy expendrture for patients £15,0(M)12023'. £15.0001. 13. Allocation of Overheads Allocation and apporbonment of support costs Raising Charitable funds 8ctivib.es £000 £000 12 36 154 17 2024 Total £000 48 156 Basis of apportionment Financial administration Charity management Depreciats'on Allocated on time Goveman¢o Allocated on main beneficiaries of fixed assets Govemance Goveman¢e Bank charges Auditor's remuneration Total 17 214 231 14. Allocation of SupF)Ort Costs (￿e note 13) Apportionment of support cost across charitsble actiwlies Medical Medical Slaff research equipment education and ¢linical and and welfa support facilities £000 £¢y)o Patient welfare Total allocated £000 £000 £000 Financial administration from Salisbury NHS FT Charity management Auditor's remuneration Depreciation Total 12 51 12 52 36 51 12 78 17 214 66 70 15. Auditorfs remuneration The auditor's remuneration of £8,000 (net of VATI for 202>24 {2023.. £8,000) related solely to the audit with no other additional work being undertaken12023.' £nil). 16. Trustee remuneration. benefits and expenses Members of the Board of Salisbury NHS Foundation Trust give their bme freely and receive no remuneration for the work that they undertake to act as cortx)rate trustee. However. they can claim expenses to reimburse them for costs thal they incur in fulfilling their duties. Trustee expenses claimed were £nil12023.- nill. Page 24 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 17. Analysis of staff costs and remuneration of key management personnel The Trust directly employs stsff whose spectfic duties are to raise funds for the Charty, or to manage the Charity. The costs incurred by the Trust in employing these staff members is ￿1mbur$ed in full at cost. withoul mark-up. 2024 £000 2023 £000 Salaries and wages Social security costs Employers pension contribution 229 23 31 283 168 18 24 210 The average number of employees during the year was 6.7 (2023.. 4.91 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 {2023."£nil). No employees earned a salary in eX￿S of £60.00012023.' none). 18. Operating Leases As lessor The Salisbury District Hospital Charitable Fund leases to Salisbury NHS Foundation Trust land and buildings. Receipts recognised as an income 2024 Total 2023 Total Minimum lease payments 41.500 41.500 Total future minimum lease income 2024 Totsl 2023 Total Re￿1vable.. Within 1 year Belween 1 and 5 years After 5 years Total 13.000 13.000 13,000 13.000 The lessee has continued lo pay the rentsl amounts in 202>24 previously agreed in the lease agreements despite the expiry of the leases. The gross value of the assets under these leases is £401.(M)012023= £1.833,0(M)l. and accumulated depreciation charge is £nil12023= £nill. 19. Fixed asset investments 2024 Market Value £000 2023 Market Value £000 Fixed interest Equity held in the UK Equity held ouiside the UK Altemabve investmenl le.g. funds investing in such areas as property, infrastructure and private equity) Totsl 1.105 1.559 5,868 479 1.215 947 5,316 632 9,011 8,110 Page 25 Trustee's 2023124 Annual Report for Salisbury District Hospital Charitable Fund 20. Movement in fixed asset investment 2024 £000 2023 £000 Market value brought forward as at 31 March 2023 Additions lo investments at ¢ost Disposals al Carrying value Add nel gainl Ilossl on revalualion Market value as at 31 March 2024 8,110 4,674 14.8621 1,089 9,011 8.099 3.160 12.914) 235 8.110 21. Fixed asset Freehold Land Buildings £000 £000 Total £000 Total Tangible Fixed Assets.. Brought forward at 1 April 2023 Additions Revaluation Transfer lo assets held for sale Disposals Balan￿ al 31 March 2024 960 873 1,833 {559) 18731 11.4321 401 401 Accumulated Depreciation.. Brought fornard at 1 April 2023 Charge for the year Revaluation Transfei lo assets held for sale Disposals Balan￿ at 31 March 2024 13 13 1131 113 Net Book Value at 31 March 2024 401 401 Net BcKJk Value at 31 March 2023 960 873 1.833 Historic cost at 31 March 2024 202 267 469 Historic cost 8t 31 March 2023 202 267 469 The Land and Buildings were revalued at 31 March 2023 by a RICS qualffied and registered valuer al Gerald Eve LLP. 22. Current asset investments 2024 £000 2023 £000 Assigned life insurance policies by donor Capital Account Income Account Total 134 277 185 596 134 68 67 269 23. Debtors 2024 £000 2023 £000 Accrued income other Total 188 23 211 216 10 226 24. Non