rbei Royal Berks Charity Royal Berkshire NHS Foundation Trust Charity Charity Number: 1052720 Corporate Trustee Annual Report and Financial Statements For the Year Ended 31 March 2021 Ralslng funds Improving health Enhancing lives Royal Berkshire NHS Foundation Trust Charity Annual Report and Financial Statements for the year ended 31 March 2021 Contents Page About the Charity Ststement of Corporate Trustee rèsponsibilities Report ofthg Corporate Trustee Annual Review 11 Financlal Review 12 Investment Report 14 Independent audltor's report to tha trustees of Royal Bèrkshire NHS Foundation TTUSt Charlty 16 statemant of Flnancial Activities 19 Balance Sheet 20 Statement of Cash Flows 21 Notes to the Financlal Statements 21 2019120 Statement of Finan¢ial Activitigs 32 2019120 Balance Sh•et 33 Donatlons Inn all charities by the Charity Commission and Charity law. The Corporate Trustee is also aware that the wshes of each donor musl be recognised and upheld al all times. In recognising this, the Corporate Trustee has incorporated a purpose for the Charity in line with the objectives.. Str4t¢gic objectives for the Charity To raise the profile of the Charity both inside and outside the Trust yvith a view lo encouraging fvndraising and giving. To raise awareness. both inside and outside the Trust, of the Charity's ¢haritab5e ad'vities and the public benefits arising from this. To develop and implement a fund raising strategy based on a Prudent mix of high income donations (major donationsl and sustainable resources lfiJndraising} which seek lo achieve an appropriate balance betsveen unrestricted income and project related funding. To identify a prograrnme of significant modemisation and investment projects to be funded by major appea15 which musl be to the public's benefrt. To assist the Trust in service improvements. innov81ion and development. To ensure that the Charity is run efficiently and effectively. taking full account of the principles and practice of good governance. To help achieve these obje¢lives, ways on how to make a donation Can be found on page 34. Page l of.35 Royal Berkshire NHS Foundation Twst Charity Referenco and Administrdtive Details Full name of the Charity and Registration Numbgr.. Royal Berkshire NHS Foundation Trust Charity Registration Number- 1052720 Corpordto Trusts• The Royal BerkshKe NHS Foundation Trust is the Corporate Trustee of the Charity since 1 June 2006 Iformerly 'The Royal Berkshire and Battle Hospitals NHS Trusl'l. The Royal Berkshire NHS Foundation Trust Charrf(y, land formerly the Royal Berkshire and Battle Htsspilals Charilyl is govemed by the laws applicable to trusts, principally the Trustee Act 2000 and the laws applicable lo charities which are govemed by the Charities Act 2011 a5 amended by the Charitie5 Act 2016., Charity IA¢counls and Reports) regulations 2008., and Financial Reporting Standard 102 IFRS 102 - SORP 20191 for the year ending 31 st March 2021. The Principal Office of the Charity Royal Berks Charity Royal Berkshire Hospital London Road Reading RG1 SAN Telephone.. 0118 322 6969 Bankers Lloyds Bank PLC 24 Broad Street Reading RG12BT S¢o)ttish Widows Bank 67 Morrison Street Edinburgh EH3 8YJ Govemmenl Banking Service IRBS NATWEST) 2nd Floor 280 Bishopsgate London EC2M 4RB CCLA Investment Management Ltd 80 Cheapside Salisbury Square London EC2V 6DZ Auditor Deloitte LLP Statutory Audttor Abbots House Abbey Street Reading United lfjngdom RG1 3BD Page 2 of 35 Royal Berf(shire NHS Founda￿0￿ Trust Charity CHARITY REGISTRATION NUMBER 1052720 ststèment of Corpotsre Trustees responsibilities In ra$po¢t of tho Annual Roport and the Financial Statements The Corporate Trustees are ￿sponsible for preparing the Corporate Trustees. Annual Report and the ffnanoal stslements in accordance wth applicable law and United Kingdom Account'ng Standards Iunited Kingdom Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" The law applicable to charities in England and Wales requires the Iruslees lo prepare finan¢ial statements for each financial year which give a Ime and fair view of the slate of affairs of the charity and tsf the incoming resources and application of resources of the charty for that period. In preparing these financial statements. the trustees are required lo.. select suitable accounting ptslicies and then apply them consislentty., observe the methods and principles in the Charities Statement of Recommended Practice ISORPI., make judgments and estimate5 that are reasonable and prudent.. slate whether applicable accounting standards have been followed., and prepare the financial slalements on the going concern basis unless il is inappropriate to presume that the charity wll continue in business. The Corporate Trustees are responsible for keeping proper a¢counting records that 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 a5 arnended by the Charities Act 2016. 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 Teasonable steps for . the prevention and detection of fraud and (>lher irregularities. The Corporate Trustees are responsible for the maintenance and Integrity of the charity and financial inforrnalion in¢ludeLY on the charity'swebsite. Legislation in the United Kingdom goveming the preparation and di55emination of financial slalements may drffer from legislab'on in olherjurisdicts'ons. The Financial Stalernents and related notes set out on pages 19 to 33 attached have been compiled from and are in accordance w((h the finan¢ial records maintained by the Corporate Trustees. The Corporate Trustee has eleGted to prepare the Financial Statements in accordance with FRS 102 the Financial Reporting Standard appIl￿ble in the uk and Republic of Ireland. By order of thg Corporats Trusts• /LLcty Lty Chief Finance Officer Royal Berkshire NHS Feundation Trust Dale.. 19th January 2022 Chief Executive Officer Royal Berkshire NHS Foundation Tru$l Dale.. 19th January 2022 Page 3 of 35 Royal Berkshire NHS Foundation Trust Charfty Report of the Corporate Trustee The Charity's Annual Report and Finanaal Slalements for the year ended 31 March 2021 have been prepared by the Corporate Truglee in accordance wth Charity Aet 2011 as amended by the Charrty Act 2016,. Charity {Accounts and Reportsl regulations 2008,. and Financial Reporting Standard 102 IFRS 102 SORP 20191. In preparing the Annual Report the Corporate Trustee has complied with the duty lo include a report of those activf(ies undertaken by the Charity to further its charitable purposes for the publi¢ benefrt. The Corporate Tru$lee presents the Charity's Annual Report together wth the Audited Financial Statements for the year ended 3181 March 2021. The Charity's report and Finanaal Statements include all the separately estsblished funds for which the Royal Berkshire NHS Foundation Trust is the sole beneficiary. The Charity's Corporate Trustee is 'The Royal Berkshire NHS Foundation Trust.. Charitable ftjnds received by the Cha￿ty are accepted, held and administered as funds held on trust for purposes relating to the National Health Service in accordance with the National Health Service Act 1977 and the National Health Service and Community Act 1990. These funds are held on trust by the Corporate Trustee, The Royal Berkshi￿ NHS Foundation Trust Ch8rty administers all charitable funds held on trust for 'Royal Berkshire NHS Foundation Trusy. constitu￿On and Membership The Royal Berkshre NHS Foundation Trust Charity (Charity Registration Number 10527201 is govemed by the Trust Deed which was approved by the Tnjslees. Under the terms of the deed the Charitable Fund 15 administered and managed by the Trustees, the members of the Royal Berkshire NHS Foundation Trust as a body corporate. The Trustees derive their authority to act from the Trust deed of the NHS Trust Charitable Fund, approved by the Tiuslee5. The Corporate trustee is the Board of Directors and they delegate operation81 accountability to the Charity Director, monitored by the Charity Committee. The Committee will be chaired by a Non-Executive Director of the Trust. Addftional membership will include the Chief Finance Officer ICFOI, Director of Communications and Engagement, Trust Secretary, a Governor nominated by the Council (>f Govemors, a staff representative, a patient representative and the Charity Director. The Charity Committee ensures that the Corporate Trustee Directors are appTopriately trained on induction a5 Corporate Trustee Directors of the Charity. Each Director undertakes an induction programmelo equip them wrfth the information they need to undertake the responsibilities of a Corporate Tru51ee Director. They are provided th the Charity Commission guidelines, Corporate TTU51ee guidelines and a copy of the fundraising guides lo help the Corporate Trustee better understand the work of the Charity. The opportunity lo discuss wlh the existing Corporate Trustee, visit to see services provided by the Charfiy, visit lo schemes and projects of the Charity are provided in order lo gain a dear understanding of how the charity operates. The quorum wll be four members including committee Chair, two of Governor, staff, or patient represenlalive5 and the Director of Communications and Engagement or Chief Finance Officer. Charity Commlttég Members Those servin on the Chari Graham Sims Bal Bahia Nicky Lloydl Mithael Clements Caroline Lynch John Slannard Jonathan Barker Adenike Omogbehin Victoria Parker Joanna Warior Committee durin the ear were.. Chair of the Trust I Chair until August 20201 Non-executive Director- Chair l from August 20201 as CFOI Acting CFO Trust Secretary Patient Representative l from August 20201 Public Govemor staff representative (from August 20201 Diredor of Communications & Engagement Charity Director Page 4 of 3S Royal Berkshire NHS Foundation Trust Charity Attendan¢• The Charity Director is expected lo attend all meetings. External advisers may attend as necessary al the request of members. The Trust Secretary lor their nominee) will act as secretary to the Committee. The Trust Secretsry or nominee attended all meetings. Frequency The Corporate Trustee representstives wll meet at least four limes a year and at such other times as may be required. Charity Commlttee Attendances N¥ol th4rftyc4n￿V 4tterthnc• 224lct 1&No¥-zo IMlar.21 Qr4harn Siffls n Bathr CarDlir¢ L Pwktr ch n Sknarts Ikeom Authority The Committee derives their authority to act from the Trust deed of the Royal Berkshire NHS Foundation Tru51 Charity, approved by the Corporate Trustee. Monitoring The work of the Charity Committee will be kept under review by the Charity Board. The Committee will conduct an annual review of it5 effectiveness with (ts lem5 of referen￿ and submit any findings and proposals for changes to the Charity Board or consideration. The Committee shall have the delegated authority to act on behalf of the Board of Directors in accordance with the Constitution of the Charity and the Standing Orders, Standing Finanaal Instructions of the Trust. Duties The Corp¢rale T￿￿tee is ￿sponsible for the overall management of the Charitable Funds. It Is required to.. satisfy themselves that best practice is followe¢J in terms of guidance from the Charity Commission. Department of Health and other relevant organisation's.. ensure that the appropriate policies and procedures are in place to 5UPPQrtthe Charitable Funds Strategy and to advise Fund Manager5 on in¢ome and expenditure and that this is reviewed at regular inlerval$', . develop aDd review the Foundation Tru$l's Charitable Funds Strategy and Corporate Trustee lerrns of reference on an annual basis and agree changes where appropriate,. d. develop and review the Scheme of D&legalion for charitable fund$ on a regular basi5 and consider changes where appropriale., obtsin assurance that a separate register of interests is compiled for both the Corporate Trustee and Fund Managers. and that this is reviewed and updated on a regular basis., Page S of 35 Royal 8erkshiTe NHS Foundation Trust Charity approve ftJndr3ising policies that ￿mplY with ststutory requirements in conjunction with the Chief Financial Officer". on an annual basis, review and approve $ummary level income and expenditure plans, cgmpiled from Fund Managers, detailed plans, ensuring that they complement the slralegy-, seek assurance that an effective mechanism exists whereby equipment needs are identified and Satisfied, wf(hin resource constraints, through an equitable bidding proce55 underpinned by business plan5", oversee the management of investments. Where an investment manager is used, the Corporate Trustee 11 ensure the investment strategy has been appropriately communicated, the information required is spectfied and received in a timely manner. and that the service is market tested al regular intetval$', ceive assurance that all research monies paid into charf(able fijnds meet the criteria for charitsble ststus as specified by the Charty Commission,. rewew the number of lunds on an annual basis and undertake a programme of rationalisalitsn, where appropriate., undertake an annual risk a5sessmenL m. k&ep the equivalent of one year's running costs in reserve$', to formally appraise the performance of the Charity Director no less than once per year., hold the Charff(y Director lo account on Principal matters of.. GoverDance 2. Fund Raising 3. Financial Management 4. Resource Management 5. Investment Strategy 11 should be expected that a tull written report be submitted by the Charty Director for discussion at each Charity Committee meeting. A¢countability The Corporate Trustee is accountable to the Charity Commission for the proper use of the charitable funds and to the public as a beneficiary of those funds. The Trust Secretary will therefore ensure that the Charitable Funds Strategy and Annual Report and Financial Statements are published on the Foundation Tnjsl's website. The Chief Finance Offi￿rWI11 ensure that all necessary Teports and retums are made to the Charity Commission on behalf of the Corporate Trustee. Rgporting The minutes of Commitiee meetings will be formally recorded and submitted to the Charty Board and thus to The Board. The Committee will rewew the terms of reference on an annual basis and report lo the Board accordingly. Page 6 of 35 Royal Berkshire NHS Foundation Trust Charity Directors of the Corporate Trustee Name De%gnation Chair . Graham Sims s. Caroline Ainsl Chief Nursing Offtcer Chief ￿ediCal Officer Dr. Janet Lippett . Don Fairley . Steve h￿￿anuS Chief People Officer Chief Executive . Dom Hardy . Nicky Lloyd . Mchael Clemen15 Chief Operating Officer Chief Finance Officer IActing Ch￿f Executbve (August 2020- ￿rch 20211 Acting Chief Finance Officer l ￿￿U$l 2020- ￿arCh 20211 Non-Executwe Director . Julian Dixon . Brian Hendon 6. Sue Hunt . Helen htsckenzie . John Petitt Dr Bal Bahia Non-Executrve Director Non-Executwe Director l Deputy Chair Non-Executwe Director Non-Executwe Director {sen￿r Independent Director) Non-Execulive Director Drawn from the private sector, the public sectar and the National Health Service, Non-Executive Directors are appointed by the Gouncil of Govemors. Posts Occupl•d by more than on• porson durfng the year: Role Chief Executive Officer Actin a5 Chief Executive Officer Chief Finance Officer Actin as Chief ¥inance Officer erson leve Mcmanus ick Llo From ril 2020 Au ust 2020 A ri12020 Au ust 2020 Jul 2020 March 2021 Jul 2020 March 2021 ichael Clemenls 8tructurg, Govemance and Management The Charity wa5 set up as an 'umbrella charlty, for charitable fvnds held on Trust by the then Royal Berkshire and Battle Hospitals NHS TrusL The Charity wa5 created by a declaration of Trust made on 28 November 1995 by the then Royal Berkshire and Battle Hospitals NHS Trust with a cash donation of £10. The Charty was subsequently entered on the Central Register of Charities on 7 February 1996. In March 1997, by virtue of section 96 of the Charities Act 1993, all charttable ￿ndS'PreViOUSlY held on trust by the then Royal Berkshire and Battle Hospitals NHS TTUSt (Comprising 17 special purpose charities) were brought within the Charity's Urnbrella regislralion. The Charity 1$ constituted of 17 special purpose charities and is made up of restricted funds, unrestricted funds and capital endowment funds.. Restricted funds are fvnds whith are to be used in accordan￿ wlh specific restiictions irnposed by the donor.. Unrestricted funds comprise those fund5 which the Corporate Trustee is free lo use for any purpose in the furtherance of the charitsble object$,' and Permanent endowment funds are fund5 where the donor has expressly provided that only the income of the fund may be applied for a specific or non-specific purpose but where the capital is held to generate inceme and where the Ctsrporale Trustee has no dis￿ellOn lo spend the capital. Page 7 of 35 Royal Berkshire NHS Foundation Trust Charity The Charity's restricted fvnds were established using the Charity Commission's model declaratTon of trust and all funds held on trust as al the dale of registration were part of the restricted funds, comprising 17 special purpose charities. Subsequent donations and gifts received by the Charity are added to those fund balances within the existing charitie5 as unrestricted funds. These are unrestricted but designated funds wthin 17 special purpose charities. Where funds have been received which have speafic restrictions set by thè donor, new restricted funds have been established. The charitable funds are managed within the specialitles117 special purpose charities) within the NHS TTUSt management struGture. The lolal funds held by the Charity a￿ divided Iwilhin the 17 special purpose charitie51 into many individual fvnd balances. including ward funds, lo reflect as far as practicable the wishes of the donors. The Corporate Trustee fulfils its legal duty by ensuring that fvnds are spent in accordance with the objects of each fund thereby respecting the wishes of our donors. Under the umbreiia charity status, the tharity maintains 171 individual fijnds. The day-lo-day adrninislralion of fijnds is dealt wth by the Charity Tearn and the Finance Department of Royal Berkshire NHS Foundab'on Trust. Fund Advisors comprising clinicians, business managers, ward sisters, departmentsl Tnanagers and other members of the Trust, togelheT Wlth the Charity Team have delegated resptsnsibilily to manage expenditure of fijnds. Each Fund Advisor is provided with the Chaitable Funds Guide detailing the rules. regulations and procedures regar(Sing the man￿gernent, receipt and disbursement of charitable funds. The purpose of this guide is to infom Fund Advisors of the overall framework under which donated funds are managed by the Trust, as Corporate Trustee, as well as the day-to-day procedures necessary to manage the funds for which they are responsible. Their responsibilities include providing detailed plans lo the Charity Committee annually. Rules and regulations in the frjrm of financial procedures are in place to provide assurance that funds are expended ctsrreclly. These are the procedures that have been agreed by the Charity Committee and fomi part of the Trust's Stsnding Financial Instructions ISFlsl. The Chief Executive and Directors of the Trust, as part of the annual report and Financial Statements process, are required lo certify that the Trust has an appropriate system of financial control and that this has been in existence throughout the financial year. The finance department Of the Trust undertakes all accounllng and reporting for the Charty. Voluntogrs The Royal Berkshire NHS Foundation Trust Charity has 15 volunteers who support our work in a variety of ways., including administrative work in the office, managing the day-to-day running of the charity eBay account, and dispensing leaffets across the hospf(al. This year we also introduced new volunteer roles, Collection Tin Collector and Event Ambassador and have been successful in recruiting a number of volunteers lo fulfil these duties. As expected, the pandemi¢ created a number of challenges and meant that some of our volunteer activities were paused during lockdown, however those helping wrfch administrative tssks were enabled l() work from home and Continued to support us. We would like to sincerely thank our volunteer$ ftsr their dedication and commitment. the help they provide is very much appreciated. The Charty doe5 not account for the value of volunteer Input within the Financial Statements. Rlsk Managgm&nt It is recognised by the Corpor* Trustee that il has a responsibility lo review the major risks to which the Charity" is exposed and establish systems to mitigate such ri$ks. The ftsllowing risks have been identified as the most . signif cant.. rture levels of income., insufficient level of reserves., mismanagement of the Charity's funds., and Possible losses from a fall in value of investments. Page 8 of 3S Royal Berkshire NHS Foundation Trust Charity The Corporate Trustee perfomied reviews of potential risk exposure during the financial year and considers that the controls in place are sufficient to mitigate major risks. Risk management strategy Key systems identified and implemented include.. Flisk management policies and procedures,. At all Charity Committee meetings financial reports are presented along with reports trom the Charity Director giving details of future events and campaigns including area's of concem in relation to resources available to the Charity. An effective mechanism exists whereby needs are identified and satisfied within resource con5trainls through a bidding process underpinned by business plans. AJI equipment purchased by the Charity is recorded in a register., The Tru5fs procurement process is used for all Charity purchases. The system of charitsble grants en5ure5 that all financial transactions ￿￿11 be be￿een the Supplier and the Tru$l, with only an approved grant moving from charitable funds lo the Trust a5 funding., The use of fvnds is regulady reviewed to ensure these policjes are followed, and funds are spent in accordance with the objects of the Charity and in Compliance wlh the established rules and regulations including sel aulhorisalion limits as per the Charitable Funds Guide, including ensuring that no official order is placed until all appropriate approvals h8ve been obtained.. The use of funds is regularfy reviewed to ensure that both spending and firm financial commitments remain in line wth income and fund balances Investments are regularly reviewed by managemenl to mitigate any possible losses that could arise therefrom The Corporate Trustee seek5 ongoing assurance that the above key systems are established and that the risk areas identified atrKve are being effectively mana9ed. Ros¢rve Policy The majority of the Charity funds a￿ either unrestricted funds, which are freely available lo be spent for any or all of ffis purposes once the commitments and planned expenditure have been mel, or are restricted funds, which are available to be spent in accordance with the restricte¢J purposes for which the funds were donated. The policy of the Corporate Trustee is lo seek lo utilise the funds in the best interests of the Charity for the purposes of the Charity within a set lime frame in accordance wth the general legal duty lo apply charity funds within a reasonable lime of receiving them. As al 31 March 2021 the Charity held fund reserves totaling £6.181k 12019120 £5,317kl of which £4,288k (2019120 £3,617kl are freely lunreslrictedl available reserves. Unrestricted fvnds have been further designated into various individual fund balances, including ward funds, to reflect as far as practicable the wishes of the donors. The Restricted funds total £1,855k12019120 £1,682kl and Endowment fvndslotaling £38k12019120 £38kl. The nature of Restricted and Endowment fiJnds mean5 that they were given for a specifi¢ purpose in mind. The ¢bje¢ts of these funds dictate how they must be used in line with donors. wishes. The Charity is obliged lo respect the instructions given and is mindful that obligab'ons are maintained. The Charity seeks tts maintain the equivalent of one year's running c051s in reserves to cover all known ommilment5. On an ongoing basis the Corporate Trustee expects a minimum of £300k lo be held in freely lunreslrictedl available reserve5. Spending of funds 15 dependent on the number of requests that the Charity receives. This can.vary from year lo year and is driven by the needs of each department. staff are encouraged lo spend their fund5 in the appropriate manner and if the demand isn't there then Spending will decline. Part of the exercise is to look at funds that Can be merged or closed and at the same time examine where funds can be spent. Page 9 of 35 Royal Berkshire NHS Foundation Trust Charity Public benefit statement The Charity confirms that the Corporate Trustee has complied wlh its duty to have due regard lo the guidance on public benefit published by the Charity Commission in Èxercising its powers or duties. Throughout this report, the Charity has demonstrated how (( acts for the public benefit. Fundraislng The Charity dtses not contract with any individual, group or company of profes510nal fundraisers in pursuance of its fundraising activities and employs fundraising managers who oversee fiJndraising activity in line with regulations and guidelines a5 sel by the Fundraising Regulator and the Chartered Institute of Fundraising. Royal Berkshire NHS Foundation Trust Charity is regulated by the Fundraising Regulator and actively seeks to comply ith best pra¢tice standards. The charity has not received any complaints in the reporting period wth regards lo Its fundraising activities. The ¢harity operates a fundraising policy whereby detailed stand8rds are laid out lo protect vulnerable people and other members of the public. The policy has measures in place lo protect those people from behaviors which are an unreasonable intrusion on their privacy, are unreagonably persistent or place undue pressure on a person t¢ give money or other propety. Partnership working The Royal Berkshire NHS Foundatr'on Trust is the sole beneficiary of the Charity and is a related party by virtue of being Corporate Trustee of the Charity. By working in partnership wth the Trust. the Corporate Trustee ensures charitable funds are used lo best effect with reference lo the main activities, objective5, strategies and plans of the TTUSI. The Corporate Trustee also ensures that the Charity's funds are spent rather than accumulated over a period of lime unless earmarked for specific projects. The Corporate Trustee fiJ￿i[S it5 legal duty by ensuring that funds are spent in a¢¢ordan¢e with the objects of each fund, by designating funds to respect the wshes ef the donors and in accordance with the Charity Commission guidan¢e on public benefit. Page 10 of 35 Roy81 Berkshire NHS Foundation Trust Charity Annual Review 2020121: our activities During the year the charity has provided support to Royal Berkshire NHS Foundation Tru51, raising funds to enrich the lives of patients. visitors and staff. 11 has continued lo raise the profile of its work both within the community and acTOSS all six of the Trust's sites. A project lo refresh the charty brand began in 2020, and in April 2021 the 'new look, wa5 unveiled. The launch of the refreshed branding created an opportunity for the charity to re-ignite ils engagement w(th valued donors, fvndraisers. and the wider cornmunty, bringing an increased focus and support for the charity and rts work. Earfy feedback and engagement has been very positive. The COVID-19 pandemic has ￿Utsed great hardship a¢r055 the county and particularly lo the NHS, bul il has also raised the profile ot, and helped focus the nation's generosty on sUPPOrting NHS charities. The support the diarity has received from ils local communities has been outstanding, and this show of gratf(ude is a tribute lo all staff across the Trust for their commrtment and dedication lo providing the best possible care for their patients and the communities they serve. Many donations received by the charity are assigned for specific wards and departments. When unspecrfied donations are received these are deposited into the charrfties 'general' fund. These 'general' fvnds allow the charity lo support projects where there is streng evidence that charrtable funding will Iransfomi patient care. Fundraislng The Cov1￿19 pandemi¢ dominated the year and brought wth f( immense challenges lo fundraising. Due to the ensuing restrictions the charity wa$ unable lo hold ils planned fundraising events. however adapted to the changing situation, exploring alternative ways of engaging with ils supporters and raising funds. Over thi5 period the charity becarne more practiced al engaging through ils social media platforms. and became more digitally enabled lo host oryline events and fundraising activities through improved fvnctionality of online plattoms. Although the charity supporters a￿ telling u5 they are looking forward to getting back to f8ce-t￿f3¢e events, il will continue to offer online events as part of its events calendar lo ensure il keep5 a presence in this space. monitoring interest, and remaining agile to flex requirements to meet fvture needs. In addftion, a huge number of dedicated supporters raised thousand5 from various fundraising events including homevbased cycling, running and other sporting challenges, as well as fun events like sponsored head shave5 and knitting maratbons. Communty fundraising was significantly boosted during lockdown and also the collective gratitude towards the NHS, for which we are hugely appreciative. This was reflected in income levels for 2020121 compared to the previou$ year. The charity also actively increased ils volunteer base in readiness for the e85e on restrictions, and the re￿OPening of non-essential shops enabled the chartty lo push ahead with securing venues for collection lin5. With the help of volunteers this area of income generation has grown from 1 to 51 local businesses hosting collection lins. Incom Income for 2020121 was £2,649,000, an increase of £1,649.000 on 2019120 thanks to tremendous public support, and the receipt of a very generous £1,000,000 donation from a local family. We were also gratefvl for the support of NHS Charities Together, whose grants in 2020121 totalled £175,600. Voluntary donations of more than £250.000 were received thrtsugh online giving. Legacy income also fomed significant prOport￿n of total Income at around £e99,000, wlh the single largest legacy gift of £420,000 received for ¢ardioltsgy. A large number of gifts in kind were 8150 received for staff from the gralefvl public who were keen lo show their support of the local NHS in other ways. A temporary wellbeing ¢enlre was sel up by the Trust to help distribute these gifts to staff as fairly and equally as Possible, as well as providing a tscilty for staff to rest and recuperate, and receive refreshments during their shift. Page 11 of 35 Royal Berkshire NHS Foundation Trust Charity Expenditure Generous donations have continued to allow us lo enhance the work of the Trust for the benefit of our patients and staff, providing equipment, training, and supporting other projects above and beyond what is available from standard NHS funding. Expenditure on Charitable activities for 2020121 lotaled £1,406.000, with the largest proportion of this sp&nt on rnedi¢81 equipment pur¢hases1£616.000}. We were 81s0 able to support a wide range of stsff education and stsff welfare projects, which were particularly welcome given the exceptionally stressful and drfficult period experienced by 51aff. Thi5 provision was increased by grants received from NHS Charities Together for this purpose, which funded the refurbishment of shower and Changng facilities across the Trust1£50,0001 as well as a range of staff wellbeing initiatives to SUPPDrt physical and mental wellbeing1£40,0001. With the BAME wmmunity disproportionately affected by the pandemic. ¥n NHS Charities Together grant of £50,000 also enabled us lo fvnd a programme focusing on increasing support for our BAME p*ienls and ¢olleagues. In addition. the charity also supported numerous other projects including.. Upgrade of a suite of endoscopic instruments for Endoscopy and other areas (project started in 2019120 and completed 20201211 Video conferencing facilities within the Tnjst Education Centre to enable online training forjunior doctors and other staff Digitalisation of pacjng clinic in cardiology (project started in 2019120 and completed 20201211 16 specialist renal dialysls chairs 52 Dell iaplops to facilitate the set-up of virtual patient clinics due to COVID restrictions wlhin the Berkshire Cancer Centre and Ophthalmology Produ¢tion of detailed access guides for all areas in the Trust for disabled patients and their families A portable Fibreoptic Endoscopic Evaluation of Swallowing IFEESI kil for Speech and Language Therapy patients £284.457 £59,077 £56,350 £41,826 £40,944 £33,000 £28.322 The charity has had tts overcome many challenges posed by the pandemic, which eonlinue lo affect its operations and activities in a variety of ways. With the prospect of future economic downlum, we are aware of the need to remain agile and to regularly mon((or income and expenditure, evaluating developments and the impact of COVID-19 o)n our work lo ensure we are taking every action to minirnise risk and maximise opportunity lo reach our future aims and objectives. Financial Rèvlgw During this financial year the Charity has continued to support the Trust in a WKle variety of charitable activities benefiting patients. staff and the general public. The Corporate Trustee ambrf(ion for the Charity lo continue lo fully cOntrib￿e lo the activities of the sole beneficiary whilst acting independently continues in accordance with Charity Law and Charity Commission guidelines. Page 12 of 35 Royal Berkshire NHS Foundation Trust Charity statement of flnanclal A¢tlvltJe$ Income This year external donation income has increased by £1,496k compared lo 2019120 (donations lor 2020121 were £2,034k and 2019120 were £538kl. Legacy income has increased by £164k for the year Compared to 2019120 12020121 was £609k and 2019120 was £445kl. In the financial year 2020121, the Charity received £2.846k of income induding legacies and £3k of investment incorne 12019120 £14kl giving a lolal income of £2,649k for the year 2020121 being £1,649k increase on the previous year12019120 the total income wa5 £1.OOOkl. Income from othertrading activities amounted to £3k. The activity stayed on the same level compared to 2019120 12019120, £3kl. Expendlture The lotsl expenditure on charitable actiwlies for the Charty was as follows: Unrestrlcted Funds .£000 Restrf¢ted Endowm•nt Funds Funds £000 £000 202W21 Tolal £000 2019120 Total Purchase of M8di¢al ￿￿1pment staff welfare and Education Additional equiprnent. furniture and fittiros ReSea￿h related eXpe￿￿lture & ￿eqUIPMent Buildiro and refiJloi$hment Patient welfare and amenities Trading aclii4ty Total 272 1TI 122 616 178 609 202 171 70 192 204 26 230 12 138 146 181 957 449 1,406 1.159 Balance Shoot The net assets of the Charity a5 at 31 Mar¢h 2021 were £6.181kl2019￿O.. £5,317kl. Overall, nel assets have increased by £864k. Investment Poll¢y and Objectivos The Investment policy of the Charity st*es that the Charity Committee is responsible for.. Balancing investment risk with a bias towards avoiding losses.. Protectin*Capital against Inflation,. and Covering Short Temi Cash Requirements. Page 13 of35 Royal Berkshire NHS Foundatson Trust Charity Investment report for the ygar ended 31 March 2021 The Charity's Treasury Policy is to maintain a risk-averse approach lo fvnding, whilst tsking social, environmental and ethical issues into consideration, recognising the requirements to have fvnds in place to cover Committed spending plans whilst maintaining an operating reserve of £300k. The charity currently has a holding of 955 unfcs managed on behalf of the Charity by CCLA Investment Management Ltd in relation lo an Endowment Fund that slates that the investment must be retsined as equity.11 is in a unitised fund which is a pooled investment vehicle. Value 31103121 £000 Value 31103120 £000 Fund Holding CCLA COIF Fund 955 i￿orne units 17 14 Totsl 17 14 Plans for th8 futur¢ The Corpofftte Trustee has agreed a strategy for the Charity which is designed to ensure that the Charity is able lo contribute towards achieving the Trust's Strategic Vision. The Corporate Trustee is aware and thankful lo the patients and staff who contribute so generouslyto The Charity bul are keen to build upon the level of contributions currently received. The strategy and supporting income generation and action plan sets out the way forward for the Charity for the period April 2021 to March 2025. The Corporate Trustee is acutely aware that all monies of the Charity are donated. These monies have been donated by members of the public both patients and staff. The Corporate Tru51ee is grateful to the patients and stsff of the hospital and the local community for their very generous donation$ and ensures that all fund$ of the Charity are put to good use in accordance wlh donors. wishes. The Royal Berkshire NHS Foundation Trust Charity through the ¢ommunity is seeking to increase support fof patient care, improve stsff well-being and help the Trust achieve its visitsn of 'Building Berkshire Together.. Delivering Oulslanding Care for Our Ctsmmunilies.. The delivery and enhancement of patient care is one of the key objectives of th& Charity. The Charity in partnership with the Trust intend5 to ensure that it provides the best facilities for patients, their relatives and our stsff with the aim of enhancing care above and beyond the NHS Stsndard. The combined charity funds will continue lo be used for the benefit of patients and improving patient care across all the Royal Berf(shire NHS Foundation Trust's teams across Reading and other srfies. induding the Windsor Dialysis Unit. Townlands Memorial Hospital. West Berkshire Community Hospital. Prince Charles Eye Unit, Bracknell Healthspace and Dingley Child Development Cenlre. Programmès for the future The world of medicine is con51anUy changing and bringing new technologie5 and new procedures. Our aspirations are high for our patients. The Charity Committee will reassess the opportunities open to the Charity, independently and appropriately as charitable monres, in line with the objectives and str*egy of the sole beneficiary. The Corporate Trustee believes that the Charity plays a valuable role within the Trust and current effort5 to ensure awareness and promotion of its actiwties should result in 8 8ubslantial increase in levels of income 8nd 9ranl expenditure in future year$. Going Con¢gm The Corporate Trustee has a reasonable expectation that the Royal Berkshire Charty has adequate resources and on-going fund raising activities lo continue in operational existence for the foreseeable futu￿. For this reason, they continue lo adopt the going concern basis in preparing the Finan¢ial Stslements. Page 14 of 35 Royal Berkshire NHS Foundation Trust Charity Appeal The Corporate Trustee would like lo tako thi$ opportunity to appeal for your continued support. Buying specialist equipment can be expensive and as a result of your donations, the Corporate Trustee can endeavour lo improve diagnosis, treatment and care of our patients at the hospital. Ways on how to make donations can be found on page 34. Corporate donations are very welcome. Through employee and corporate donation schemes, substantial differences can be made lo the work at the Trust. Donations help buy necessary equipment and necessary redevelopment work Can be carried out. As well as making a big difference to us. working to support your local hospital can bring real benefits to your business. More information on our corporate partnerships can be found on our website here. A thank you to all of our donors and Contrlbutors Donations are important for the Charity and its beneficiaries.. being patients, their familie5 and staff. 11 is not just big gifts that matter- every donation counts. On behalf tsf the Corporate Trustee, the patients, families and staff of the Trust, we would like to thank everyone who has made a donation lo the Charity and ask that you please continue to support us in the future. By ordor of th• Corporats Trustee +eL Chief Finance Offièer Royal Bertshire NHS Foundation Trust Date 19th January 2022 Chief Executive Officer Royal Berkshire NHS Foundation Trust Date 19th January 2022 Page15 of 35 ## Independent auditor’s report to the trustees of Royal Berkshire NHS Foundation Trust Charity ## Report on the audit of the financial statements ## Opinion In our opinion the financial statements of Royal Berkshire NHS Foundation Trust Charity (the ‘charity’): - give a true and fair view of the state of the charity’s affairs as at 31 March 2021 and of its incoming resources and application of resources for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”; and - have been prepared in accordance with the Charities Act 2011 and the trust deed. - We have audited the financial statements which comprise: - the Statement of Financial Activities; - the Balance Sheet; - the Statement of Cash Flows; and - the Related Notes 1 to 19. 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). ## 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 Financial Reporting Council’s (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 trustees’ use of the 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 trustees with respect to going concern are described in the relevant sections of this report. ## Other information The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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. ## Responsibilities of trustees As explained more fully in the trustees’ responsibilities statement, the trustees are 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 trustees determine 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 trustees are 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 trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. ## Auditor’s 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. A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. We considered the nature of the charity’s industry and its control environment, and reviewed the charity’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities We obtained an understanding of the legal and regulatory frameworks that the charity operates in, and identified the key laws and regulations that: - had a direct effect on the determination of material amounts and disclosures in the financial statements. These included the Charities Act and Charities (Accounts and Reports) Regulations 2008. - do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty. We discussed among the audit engagement team including significant component audit teams and relevant internal specialists such as valuations specialistsregarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements. As a result of performing the above, we identified the greatest potential for fraud or non-compliance with laws and regulations in the following areas, and our specific procedures performed to address it are described below: - potential for fraud regarding whether legacy income has been recognised in the correct year: we understood the key controls and inspected evidence on a sample basis to confirm that income was recognised in the correct year. - potential for fraud regarding whether legacy income and donation income is correctly classified in terms of restricted or unrestricted income: we understood key controls and agreed correspondence from donors and approved fund requisitions to confirm that this was recognised correctly in terms of restricted or unrestricted income. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business. - In addition to the above, our procedures to respond to the risks identified included the following: - reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements; - performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; - enquiring of management concerning actual and potential litigation and claims, and instances of noncompliance with laws and regulations; and - reading minutes of meetings of those charged with governance and reviewing internal audit reports. ## Report on other legal and regulatory requirements ## Matters on which we are required to report by exception Under the Charities (Accounts and Reports) Regulations 2008 we are required to report in respect of the following matters if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. We have nothing to report in respect of these matters. ## Use of our report This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Deloitte LLP Statutory Auditor St Albans, United Kingdom 25 January 2022 Deloitte LLP is eligible for appointment as auditor for the charity by virtue of its eligibility for appointment as audit of a company under section 1212 of the Companies Act 2006. Royal Berkshire NHS Foundation Trust Charity Financial Ststem•nts Statsmont of Financial A¢tlvltl•s For the Ygar ended 31 March 2021 Nots¥ Unrestricted Restricted Endowment Fund$ Funds Funds £000 £000 Total 2020121 £000 Total 2019120 £000 Income and ondowmontsfrom: Donations Laga¢ies Sale of Donated Asset oth8r trading actikities Other In¢ome In¢gme frorn charitable activiti9$ 1,227 505 2,034 538 445 1.735 911 2,646 986 Income from in¥estment5 Total Incoming rewurce8 14 1.000 1,738 911 2,649 EKp8nditur¢ on.. Raising fund5 Gmemance c05t5-Judit fee 12791 1101 1621 13411 P7el 6a Total ?xpenditure on raislng fvnds 12891 1621 13511 12921 Expendithre on Charftsble a¢tivities incl pport cost&. Purchase of medical equipment Staff education and welfa Purchase of additiorLal 8quipmenl.futniture and fittings Researeh related expencliture including pur¢hase i)f medical an(5 ITequipment Building and refvrbishmenl Patient we1fra￿ and am8nities Trading acti￿tY Costs Totsl gxpondibjre on ¢harrtsble actlvlll¢$ 12721 117TI 11221 13441 16181 11781 11921 P591 11871 1701 I1￿) 12041 11381 1401 1261 12301 1401 11461 1401 141 11,4061 11521 1957) 14491 18771 G8ins on in￿tMent assets Net incolnellexpendlturèl forthe ygar 49S 400 895 11691 Unreali$ed gainl I losses) on in%eslrnent propety 455 N•t movement In lunds 495 864 286 R&conclliation of Fund$ Totsl fund5 brought fo￿a￿ 1st Apr 2020 Net mok8nent in funds Total fund$ balances carrfed fomard 3,617 495 4.112 1.662 389 2,031 5.317 5.031 286 5.317 12 13 38 6,181 Comparative inftsrmation relating to 2019120 for the separate classes of funds is provided in note 18 shown on page 32. Page 19 of 35 Royal Berkshire NHS Foundalitsn Trust Charity Balance Sheet as at 31 March 2021 Notès Unrestricted Funds £000 Reslricled End¢)WTnenl Total at 31 Tolal at 31 Funds Fund5 Mar 2021 Mar 2020 £,￿0 £'ooo £'ooo Fix•d Awts In￿Stment property Inleslments Total Fixed Assets 425 426 17 455 14 469 17 17 425 Current Astets Debtors Cash at bank and in hand Total Current Assets 174 4.461 4.635 174 6,10S 6,279 10 1,607 1,607 38 38 4.576 5,042 Current Llabllltle¥. Creditors falling due within one year 11 15401 15401 11941 Net cUrTrntA￿ 4,09S 1.607 38 5.739 4.848 Total Assets less Current ￿abilItieS 4.112 2,031 38 6.181 5.317 Net Assets 4,112 2,031 38 6,181 5,317 The Fund¥of the Charity Reslricled Incorne Fund Unrestricted In¢ome Fund Endowment Funds 13a 13b 13 2,031 2.031 4.112 38 1.662 3,617 38 4,112 38 Total Chartty Funds 4.112 2,031 38 6.181 5.317 Comparative inforinalion relating lo 2020121 for the separate class&$ of funds is provided in note 19 Shown on page 33. The notes on pages 25 to 33 fonn part of these financial stslements. By order of the Corporate Trust80 Mc¥LtycL Chief Finance Offi¢er Royal Berkshire NHS Foundation Trust Oate 19th January 2022 Chief Executive Officer Royal Berkshire NHS Foundation Trust Dale 191h January 2022 Page 20 of 35 Royal Berkshire NHS Foundation Trust Charity Statsmgnt of Cash Flows as at 31 March 2021 Total 2020121 £000 Total 2019120 £000 Notes Cash flows from operatin9 a¢tiviti8 Nel cash PTtsuded by I (used inl operating actiifities 17 1,523 11341 Cash flows from Inve¥ting ?ctivitie¥'. Interest recty*d Bank interest Teceiled Net cash pmided by In￿StIng actiiities 14 14 Change in cath and cash equlvalents In the reportlng perlod 1,529 11201 Cash and cash equivalents at the b8ginnln9 of th? repgrting perlod 4,S76 4,696 Cash and cath equlvalertsatthe end ofthe reportlng perfod 6,105 4.576 Notas to th• Financlal Statements The following accounting policies have been consislendy applied in dealing wth Ktems which considered material in relation to the Charities Financial Statements. Accounting policies and definitions Basis of preparation The Financial Ststemenl$ have been prepa￿d under the historic cost ¢onvenlion. with the exception of investments. which are included at market value. The Financial Statements have been prepared by the Corporate Trustee in accordance wlh Charity Act 2011 as amended by the Charity Act 2016.. Charity (Accounts and Reports) regulation 2008., and Financial Reporting Standard 102 IFRS 102 - SORP 20191. In preparing the Annual Report the Corpor*e Trustee ha5 Gomplied wrfth the duty lo include a report of those activities undertaken by the Charity lo further its charitable purposes for the publi¢ benefit. The financial slalements have been prepared on the hisltsrical cost basis, exceptfor the revaluation of investment Properties that are measured at fair value al the end of each reporbng period, as explained in the a¢¢¢unting policies below. Historical cost is generally based on the fair value of the consideration given in exthange for the goods and services. The accounts have been prepared on the going concem basis, which assumes the Charity wll continue for the foreseeable future. The Corporate Trustee believe that there are no material uncertainties that can call in to doubt the Charrfiies ability to continue in operation. Royal Berkshire NHS Foundation Trust Charity is a subsidiary of Royal Berkshire NHS Foundation Trust, the intermediate parent. The consolidated Financial Sl8temenls of Royal Berkshire NHS Foundation Trust, within which the Charity is included, can be obtained from London Road, Reading, RG1 SAN or online al www.ro alberkshir The Consolidated Financial Statements of the intermediate parent Royal Berkshire NHS Foundation Trust are also ¢onsolidated into the ultimate parent the Depathenl of He811h and Secial Care IDHSCI. bl Funds Structura Restricted funds are fijnds which are lo be used in accordance wfth Spec￿1¢ restrictions imposed by the dontsr. The restriction may apply lo the use of income or capital or both. INhere the restriction requires the gift to be invested to produce income bul the Corporate Trustee has the power to spend the capital, it is classed as expendable endo¥Mnenl. Page 21 of 35 Royal Berkshire NHS Foundalic>n Trust Charity Permanent endowmentfunds are funds where the donor has expressly provided that only the income ofthe fund Tnay be applied for.a speryfic or non-specific purptsse but where the capital is held lo generate income and where the Corporate Trustee has no discretion to expend the capital. The Char(ty has two permanent endowment funds CIP {Capilal in perpelu(tyl MG Harding- Staff CIP {Capilal in perpeluftyl MG Harding- Patients Unrestricted funds comprise those fvnds which the Corporate Trustee is free lo use for any purptsse in the furtherance of the charitable objects. Income generated from assets held in the unrestricted funds is unrestricted income. Unreslricled funds include designated funds learmarf(edl, where the donor has made known their non- binding wishes orwhere the Corporate Trustee, at ils discretion, has created a fund for a specifi¢ purp05e, often reffecting the wshes of the donors and which are at the Corporate Trustee discretion. The major funds held in each of these categories are disclosed in note 13 on page 29 Incoming4resources All incoming resources are recognised once the charity has entitlement lo the resources, tt Is probable or ￿re likely than not lo be received and the monetary value of incoming resources ¢an be measured ¥Mth $uffi¢iont reliability. dl Incomlng resources from legacles Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable.or more likely than not lo be received., this wll be once confirmation ha5 been received from the reprèsentative5 of the eslale that payment of the legacy will be rnade and once all conditions attached to the legacy have been fvKilled. Note 9 on page 27 show5 more details of this. Material legacies, which have been notified bul not recognised as incoming resources in the Statement of Financial Activities due lo uncertainty Over the amount and liming of expected receipt are not included in the year-end Financial Slalernents but are disclosed in a separate note lo the Financial Statements with an estimate of the amount re¢eivable. Refer to note 9 on page 27. Rosour¢$$ oxpended Expenditure is recognised when a liability 15 incurred. Expenditure is recognised only when the payment is made or when the goods or servi¢e$ have been supplied and 8 liability has been established. Grants are made only lo the sole beneficiary of the Charlty, 'The Royal Berkshire NHS Foundation Trust, and in furtherance of the charitable objects of the Charity. A liability for such grants 15 recognised only when there is a legal or constructive obligation committing the Charity to the expenditure. Irrecoverabl8 VAT &￿ecOVerable VAT is charged against the category of resources expended for which il was incurred. gl Income t*x The Charty is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets the definition of a charitsble trust for UK income tax purposes. Accordingly, the Charity Is Potentially exempt from taxation in respect of income or capital gains received wlhin categories covered by Part 10 Income Tax Ad 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied ex¢lu5ively lo charitable purposes. Page 22 of 35 Roy81 Berkshire NHS Foundation Trust Charity h) Allocatiou of support costs Support costs have been allocated belween charitable artivities for the year in proportion to total spend and are included in the statement of financial activities and shown separately in note 5 on page 26. Costs of generating funds The costs of genetaling fvnds are the cost of the Charty fijndraising staff, in¢luding salaries, and investment fvnd management fees. Charitable activities All charitable activities are solely for the benefit of the beneficiary NHS Trust 'The Royal Berkshire NHS Foundation Trust, and the Corporate Trustee operates a scheme of delegation, through which all activity is managed. 'Fund Adwsors, are responsible for the funds and 115 expenditure in accordance wth the rules and regulations sel out by the Corporate Trustee in charity and NHS Trust financial procedures and financial instructions. The Charity does not make grants to individuals. Thtr total ¢¢sl is disclosed in the activity analysis on the face of the Statement of Financial Activf(ies. The grants received by the beneficiaries of each category of charitsble activity are disclosed on page 13. kl Governancg costs Governance costs comprise all ¢osl$ attributsble to ensuring the public accounlabilily of the Charity and ((s compliance with ragulation. These costs rel*e to statutory audit. Refer tc* note 6 on page 26. Investment propertles Investment prtsperbes for which fair value can be measured reliably on an ongoing basis are measured at fair value annually wlh any change recognised in the Statement of Financial Aclivilie$. The fair values are* based on valuations eslimaled by third p8ty prefessional values., however, where propertres are acquired close to the balance sheet date, valuations are not tsbtsined because the acquired properties are recorded at open market value upon initial re￿gnI(10n, which management considers lo be a reasonable e51imale of open market value al the balance sheet date. Property transactions are recognised on the date of completion. Investment properties are derecognised upon disposal or when the investment property is pemianendy withdrawn from use and no future economic benefits are expected from the disposal. Any gain or1055 arising on de-recognilion of the property Icalculaled as the difference bebNeen the net disposal proceeds and the carrying amount of the asset) is included in Profit or loss in the period in which the property is derecognised. Melrose House is an investmonl property which was revalued in March 2021. The fair value for the year ending 31 March 2021 is £425k. The property Melrose House is rented currently exclusively lo Royal Berkshire NHS Foundation Trust to support the delivery of diabetes healthcare services. In continuation of the existing agreement be￿een Royal Berkshire NHS Foundation Trust and RDHC, the charity has charged a reduced rent of £1.201£1.plus VATI for the year. The property has been classified as an investment property as is held in the longer terni for retums from rentals or capital appreciation. Flx¢d a$$et investments Investments are stated at market value as al the balance sheet dale. The Charity investment advisors supply the valuation for the investment. The stslemenl of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. C￿r￿nt Debtor5 Debtors include amounts owed to the charity for the provision of goods and services and amounts the charity has paid in advance in the form of prepayments, for the goods and services it wll receive. Also induded are amounts not invoiced but accrued. Debtors are measured on the basis of their recoverable amount. Page 23 of 35 Royal Berkshire NHS Foundation Trust Charity Current asset investments Shorttemi investments are classified as current asset investments. Short term investments represent cash funds held in two separate investment deposf( accounts {Govemment Banking Service and Scottish Widows 90 dayl and are held at fair value. Scottish Widows 90 day funds are accessible in 90 days on demand and Govemment Banking Service as and when needed thus censidered shert tem investments only. The Scottish Widow$ 90 day funds and amounts held in with the Govemmenl Banking Service were previously classified as short term investments as these were originally held pending r￿nVestment in other investment classes. However, it has subsequently been decided that these funds will not be reinvested in other investment lasses, and that therefore they form part of the cash base of the charity. As the funds are accessible within 90 days, they have been reclassrfied in the current year into cash and cash equivalents. For more information, see Note 9. pl Current L1abllltl•s All the Charity costs incurred within the Royal Berkshire NHS Foundation Trust aTe fully rechargeable to the Charity therefo￿ the Charity liabilities are payable to the intermediate enlily, Royal Berkshire NHS Foundation Trust. ql- Flnanclal Instruments The ¢harily accouhls for basic financial instruments namely ffnancial asset5 and financial liabilities. A financial asset represents financial resources available to the charity and examples include financial investments in shares or bonds. debtors and cash. A financial liability is a financial claim on the charity's resources and examples inelude loans, creditors and legal Qr conslTU¢tive obligab"¢ns, ineluding provisions for grants payable. Realised and unrealised gains and lo$se$ All gains and losses are taken lo the sl*ement of financial activities as they arise. Realised gains and Ir)sses on investrnents are ¢alculaled as the difference between sales proceed5 and book cost. Unrealised gains and losses are calculated as the difference between the market value al the year*nd and ¢pening market value (or market value at purchase date if later). Staff costs The Charity does not directly employ any Staff. However, the Royal Berkshire NHS Foundation Trust undertakes all administration, accounting. financial reporting and fundraising support. The Trust charges for this service. t) P•n$ion costs The Charity doe5 not directfy employ any staff and consequently has no pension Costs. Staffs employed on the scheme are part of Royal Berkshire NHS Foundation Tnjsl as a result there is no separate pension scheme for the charitable fvnds. Post Balance She81 Events IPBSE} There were no adjusting er n¢n-adju51ing events subsequent to the baSance sheet dale. Crltlcal accounting judgements and kgy sou￿e$ of estlmation uncèrtainty In the applicatlon ofthe Charit*s accounting polioes described abtsve, the Corporate Trustee is required to make judgements, estimates and assumptions about carrying amounts of assets and liabilities that are not readily apparent from the other sources. The estimates and associated assumptions are based on historical experience and any other factors that are considered to be ￿leVant. Actual results may differ from these estimates. Critical judgements in applying accounting policies The Corporate Trustee does not consider that there are any critical judgements or sources of estimation un¢ertainly which present a significant risk of causing a material adjuslmenl to the financial 51alemenls within the repo￿n9 period. Page 24 of 35 Royal Berkshire NHS Foundation Trust Charity Rglated party transaction$ The Royal Berkshire NHS Foundat'on Trust is the sole beneficiary of the Charity. During the year none of the members of the Charity Committee or member of the key management stsff or paru'es related lo them ha5 undertaken any material transaction wth the Charity. The Charity has provided funding to the Trust for approved expenditure only. The funding amounted to £1,406k12019120 £877k} and is included in the total grant making costs as detailed on page 19. The creditor balance out$tsnd￿ng to the Royal Berkshire NHS Foundation Trust as at 31 March 2021 was £540k12019120 194kl. The Charity has made payments to the Royal Berkshire NHS Foundation Trustwhere the members of the Charity Committee (whose names are listed belowl were also rnembers of the Board of Directors ofthe Trust, except for the Public Governor. the Patient Repre5enlalive. Staff Represenlalive and Charty Director. Nick Llo dl Michael Clemenls Caroline L nch John Stannard Jonathan Barker Adenike Omo behin Bal Bahia Victoria Parker Jo Warrior as CFOI Actin Trust Se¢relar Patient Re resenlative Public Governor Stsff Re resentslive Non-executive Director Diieclor of Communication & En a Charit Director CFO ement Corporate Trustee remuneration None of the members of the Trust Board or senitsr Trust staff or partie5 related lo them were beneficiaries of the Charity during 2020121 or 2019120. The Corporate Tr(￿ee has not received honoraria, emoluments or expenses in the year in respect ofthe Charty. The Corporate Trustee has pur¢ha$ed Trustee indemnity insurance. Investment Income Held InUK £000 Held outside UK £000 2020121 Totsl £000 2019120 Totsl £000 Interest from Bank A¢counts Unrealised gain on in￿StMent {COIFI Total 14 14 Page 25 of 35 Royal Berkshire NHS Foundation Trust Charity Support services- staff charges 2020121 £000 2019120 £000 Total support senitces staff related charges including audit fee 276 This is split £246k staff salaries & £105k for non-pay12019120,' £211 k staff salaries & £65k for non-payl The charge includes staff time equating to 4.5 whclle time equivalenls12019120 4.5 wfE}. 8a) Govemance costs Unrestricted Fund$ Restricted Funds Endowment Funds Total 2020121 Funds £000 Total 2019120 Funds £000 £000 £000 £000 Go*mance costs - Audit Fee Total 10 10 10 10 16 16 6bl Apportionmant of financ• admrnistration costs for the year The total support ￿$1$ incurred during the year 2020121 were £40k 12019120, 40kl. These costs were apportioned, based on the total in year expenditure by charitable aclivty. across the Charitable Activities as follows and are only distributed across unrestricted funds. Unrestr¢tsd Funds Total 2020121 Funds £000 Total 2019120 Funds Charitable Acli%ilies £000 £000 Purchase of Medical Equipment Staff Education & welfare Additional equipment, fumilure & ffittings Building & Refvrt)ishment Totsl 26 26 26 40 Investment properties In￿tment Prop8rty Mglro¥e House Lar £000 In￿SIrn9nt Propety Inv•stment Property Mdrose House Total Buildin98 Fair value At 1 April 2020 220 455 (Lossl on relaluation 1301 1301 At 31 March 2021 220 205 425 Page 26 of 35 Royal Berkshire NHS Foundation Trust Charity The fair value of tle Charity's investment property at 31 March 2021 has been arrived at on the basis of a valuation carried out al that date by Gerald Eve LLP, independent RICS Registered valuers not connected with the Charity. Analysis of fixed a$$ot invgslJngnts 2020121 £000 2019120 £000 Fixed Asset Investment&. Market ￿l￿e at 1 April Net unrealised gainloossl on In￿Stment (COIF) Market valu# at 31 Mir¢h 14 14 17 14 Historical cost at 3-1 March 2021 was £17k {31 March 2019 £14k} Markèt valuè at 31 March . Held Hèld in UK outside UK £000 £000 2020121 Total £000 2019120 Total £000 Pooled inKestmen¥vahl¢le 17 17 17 17 14 14 Dgbtors falllng due within one yoar Balanc8 31 Balance 31 March 2021 Mar¢h 2020 £000 £000 Accrued income 174 174 466 466 Accrued incorne in the year consists of five legacies amounting lo £166k notified and du&, bul net yet received and £8k Q4 Grft Ad. There were nine legacies amounting lo £466k notified and due, bul not received in the previous year. 10. Cash and cash equivalents Balance 31 Balance 31 March 2021 Mar¢h 2020 £000 £000 Cash at bank and in hand Arnounts on deptssil with G0￿Mment Banking Senice Scottish Widows 90 day notice account Comme￿￿81 banks 1.452 1.597 3.056 6.105 1,451 1,595 1,530 4,576 Cath and eash equivalents 4,576 Cash equivalents a￿ defined as short-lerm, highly liquid investments that are readily convertible to known amounts of cash and th81 are subject lo an insignfficant risk of changes in value. Highly liquid investments normally have a maturity of three months or less from the date of acquisition. Page 27 of 35 Royal Berkshire NHS Foundation Trust Charity Creditors falling du• wlthln on• ygar lance 31 Balance 31 Mareh 2021 March 2020 £000 £000 Accwals Other creditor 80 460 92 102 The accruals amounting to £80k are in respect of support services of £70k {2019120 £82k} , statutgry audit fee of £1 Ok {2019120 £1 Okl. The other creditors amounting lo £460k are in respect of purchase order recharges of £421 k12019120 £74kl', part time & full time posts trf £34k12019120 £21k} and Other £5k12019120 £7kl. All the amounts above are owed to group undertaking$ (Royal Berkshire Hospital NHS Foundation Trusti. 12. Financiailnstruments Balance 31 Balance 31 March 2021 March 2020 Financial Assets £000 £000 Fxed asset In￿StMentS Trade and other debtors Cash and cash equi￿lent8 17 174 6,105 6.296 14 466 4.576 5,056 All financial assets are fixed rate. Balance 31 Balance 31 March 2021 March 2020 Flnancial Liabilities £000 £000 Trade and other creditors 540 194 All financi81 liabilitiès are fixed rate. All the Charity's financial assets and liabilities, with the exception of cash held in UK banks, carry a nil or fixed rale of interest. The Trust is not, therefore. exposed lo significant interest Tale risks. No financial instrument5 are measured at fair value through the profit and loss. The vast majorrty of charity monies are donated.. these monies have been donated by members of the public, patients and staff. There is therefore an inherent element of liquidity risk if donations fall significantly below current levels. The majority of the financial contracts entered into by the Charity are wlh the Royal Berkshire NHS Foundation Trust, the inlem)ediate parent of the Charty, which significantly reduces the risk of non-payment The Trust knows of no other specific risks relating to individual instruments. Page 28 of 35 Royal Berkshire NHS Foundation Trust Charity 13. Analysis of funds This analysis is for each of the 17 special purpose charrtie5. Details for the Battle Hospital General Purpose Charity have beeTLsplit into three to provide further analysis of the use of the funds. The three fvnds are.. Royal Berkshire General Fund Battle General Fund Umbrella Fund (Note 13b only} 13al Details o&restricted funds unr￿11$9￿ galnll losse81 on Inw6meni oper £000 B&knnB•01 Aprfl 2020 lrtcoming InLY>rn• Resource R•sDWS E¥gnded 31 M¥rch2021 £000 £000 £ouo Sue Goty Memorf81 MG Hardlng RDHC-Bertshlre Cgncer Cfrnl￿ Fund RDHC-Trdn5tEr Fund RD￿C-R. O. A. P. Fund RDHC£ardia¢ Fund RDHC-Eye Fund RDHC-Kidney Fu RDHC-LBukaetnia Fund RDHC-TN$i EdurAlion Centre Fund RDHC-Research and De￿￿pment knnDwt￿ Fund RDHC-S. A. F. E. AppeEI RDHC-Slillbirth Fund RDHC-Llngley SpeCi￿1st Child￿n,$ Centte Fund RDH&Nevdbury B¢a$t Care Fu RDHC-Paediatnc Atsdidwy Fund RDHC4)iabetes CenlTe Appe RDHC-Buggry Fund RDHC£hildren's Fund RDHC-Readin9 R￿QtAppeal RDHC-RBH Medirtyl R8W'na Fund ROHC-Slotk¥ Fund Melrose HDU5e RDHCQlhè COIF Grant Trartst¢rb¢hwi fvnd¥ unrethsed gains Total 12 29 12 32 420 504 97 103 42 88 iss 131) P41 18 17 14 16 18 17 15 32 15 16 14 1$ 13 13 19 12 14 455 124 424 77 308 306 51 Page 29 of 35 Royal Berkshire NHS Foundation Trust Charity 13bl Details of unr•strlctsd fund$ alance 01 April 2DZO Incoming ResOu￿e$ ReSoUr￿S Ewended In*strnenl Income In¥eslment Gains & L¢$sos Balan¢• 31 March 2021 £000 00. Royal Berks Ger￿￿ Audidogy Surgical 'abeti¢ Ren Gaslroenterdo2y Cardiology Chest Canoer ¢a General Medical Child Meditine Malemily & GynaeGology Pathology Inlertsi* Care Prince Chades Eye casually ILJ Prince Chartes Consultarrts Umbr8118 covirk19 Kntymedge & De¥￿0pment Undlocated donallon I legacy Income" Inlestment gain to be distributed Totsi 1182 107 (3531 31 162 (2201 13) 21 142 17 (25) 134 875 198 B10 212 105 39 16 67 r801 110 12 12) 1881 198) (321 291 37 1,071 240 873 265 297 112 13c) Details of endowment funds MG Harding12 fvndsl £3ek12019120', £38kl. There has been no movement on the Endowment Fund balances as these funds are held as an investment and the interest income are distributed lo all the funds. 14. Changes In rosources available for Charlty Unrestricted Funds £000 Restricted Endowment Funds Funds £000 Totsl Funds £000 Funds as al 1st April 2020 Net r￿0￿(￿ent in fvnds for the year Funds 85 al 31 March 2021 3.617 671 4,288 1,662 193 1,855 38 5.317 6,181 15. Commitments. Ilabilitios and provl$lon$ The Charity had no Commitments a131 March 2021 131 March 2021 nill- Page 30 of 35 Royal Berkshire NHS Foundation Trust Charity 16. Contingencies The Charity has no contingenrAes12020121 nill. 17. Ro¢on¢lllatlon of nèt Incom8llexp8ndlturg1 to not cash flow fr¢yn opordtlng a¢tlvltl¢s ReconcSllatton of net Incomellexpendlturel to net cath flow from operdtlng acttvltl•s Totsl 2020121 £000 Total 2019120 £000 Cash flows from operating a¢tivitie8'. Net expenditures for the repor￿n9 perlod from operatin9 activiti•s Not incre8se in fvnd8 Net molement in In￿stment propety Net mo¥ement on Inlestments Decrease in debto Increasel Idecreasel in creditors Less.. bank interest receiwj Unrealised and realised Oos5esl on in%estment ICOIFI Net cash generated I lu*d inl operating a¢tlvltle8 30 131 292 346 131 131 1,523 14541 131 1831 1141 11341 Page 31 of 35 Royal Berkshire NHS Foundation Trust Charity 18 2019120 Statemont of Financlal Actlvltlg$ Nots¥ Unrestricted Re*rfcted Endowment Funds Funds Fund¥ £000 £000 £000 Totsl 2019120 £000 Ttslal 2018119 £000 Income and gndowm8ntsfrom: Donations Donatlons- RDHC Legacies Sale ol Don*ed Asset othertrading actiiities Other Incorne Income from charitsble aetivitl•# 525 13 538 773 341 104 445 20 117 986 1,690 Inccyne fr(￿ In￿tmentS Total Incomlng rewurcg¥ 10 879 14 11 1,701 121 Expendlture on: RaisiNJ ￿ndS Qo*rnanc8 costs-Audrt (2041 12761 1181 13321 1161 8a Totsl expendltyre on raising fund$ 12201 (721 12921 13481 Expendlture on Charftsblo aclvlties incl support ￿￿. Purchase ol medical equiprnent Staff education and welfare Purchase of additional equipm8nt,fiJmitur8 and fittin9S Research ￿lated expenditure iroluding purchase of medical and ￿ equipmerrt Building and refjjrfoishment Patient weltsre and amenities Selling Costs of Donated Assets Totsl expenditure on charitsblt acttvllles 12531 11781 I1￿) 191 13591 11871 18091 12021 11711 11251 11351 1401 11371 141 1151 11521 141 141 17161 1877) 11,1591 Gains on In￿tment assèts Total expanditu 19361 1233 Nèt lexp8nditttr8ylneom8 for the y•ar 112 169 195 Unrealised gain on in￿trnent propety 455 455 t movement in lunds 57 343 195 Re¢on¢illalion of Fund¥ Total tsnds brought forward 1st Apr 2019 Net mo*m8nt in tund5 Transfèr betW88n funds untEalis8d gains Totsl funds balance¥ carried forward 3.674 1571 1,319 343 5,031 286 4,836 195 13 3.617 1.662 38 5,317 5,031 Page 32 of 35 Royal Berkshire NHS Foundation Trust Charity. 19. 2019120 Balance Sh••t Notes Unrestricted Funds £Doo Restrict&J Endowment Total at 31 otal at 31 Funds Fund5 Mar 2020 Mar 2019 £Doo £'ooo £'ooo £'ooo Flx•d Assets In￿stment property In￿StMentS Total Fixed Assets 455 455 14 14 14 14 14 14 455 Current Aryts Debtors Cash al bank and in hand Totsl CUrrentA￿ts 466 3,331 3.797 466 4,576 5,042 597 4,696 5,293 10 1.207 1.207 Current Liabilities Creditors falling dLE Wthin one year 11941 11941 12TTI NetCurrèntAwts 3.603 1,207 5,016 Total Assets less Current liabilities 3,617 1,662 38 5.J17 5,030 Net A￿ts 3,817 1,662 5.317 5.030 The Funds of the Char5ty Restricted Income Fund Unreslricled Income Fund EndowrTienl Funds Total Charity Funds 13a 13b 13 1,662 1,662 3,617 38 5,317 1,319 3,674 38 5,031 3,617 38 3.617 1.662 Page 33 of 35 R¢yal Berkshire NHS Foundation Trust Charity Donations in¢ludlng Gift Aid Declaration Royal Borkshlro NHS Foundation Trust Charlty110527201 The Charity supports the Royal Berkshire NHS Foundation Trust, which is one of the largest district general hospitals in the country. Voluntary donations from the public are very Much welcomed in order to complement the services the Trust provides to patients. Any donation is appreciated to assist in Providing support lo the Trust's patients and staff. We would like to remind all donors of the G%ft arrangement with HMRC whereby the Govemm6nl donates lo the Charity as A 'Gift Aided, donation will be increased by 25.10 (Basic rale laxpayersl meaning rnore money goe5 to helping the Hospital. Please complete Ihe'Gift Aid Declaration form on page 35 if wishing to utilise the Gift Aid donatitsn facility- Donating is easy and can be done a number of ways.. Online via ourwebsite: vis11 www.royalberkscharity.co.uk and clid('Donate Now, Via bank transfer: please ¢811 the Charity team on 0118 322 8860 for our bank details y d•blt or ¢rgdlt card.. please call the charity team on 0118 322 886D lo make a card donation. Cheque.. please make your cheque payable lo 'Royal Berks Charity, and post il lo the followng address.. Royal Berks Charity Royal Berkshire Hospital London Road Reading RG15AN Page 34 of 35 Royal BerkshiTe NHS Foundation Trust Charity ,rbe. Gift Ald Declaratlon Rowl BerksCILgrity so, you can Ljse Gift Aid to make your donations go further by completing this declaration. Doing so will mean th* we Can ¢lairn up to 25p extra for every £1 you give, at no additional cost to youl There 15 ab501ulely no obligation to make further donations but should you decide to do so we will be able to claim Gift Aid on these donations as well. Declaration Please treat all dtsnations I make or have made lo The Royal Berks Charity for the past 4 years as Gift Aid donations until further notice. l am a UK taxpayer and understand that if I pay less Income Tax andlor Cap(tal Gains Tax in the current tax yeaT16 April to 5 April) than the amount of Gift Aid claimed on all my donations acros5 all charitie5, 11 is my responsibility to pay any difference. Signed.." Dale of declaration:. our details Trfcle. First name, Surname. Home address" Postcode. Email 'These details are required to mak& a valid Grft claim Phone Small but important Drint Gift Aid is reclairAed by the charity from the tax you pay for the current tax year (6 April to 5 Aprill. You can cancel this DeClarat￿n al any lin￿ by notifying the charity. Your home address is needed lo identify you as a C￿￿ent UK taxpayer. Please notify our charity rf you.. want lo cancel this declaration., Change your name or home address.. no Songer pay sufficient tax on your income andlor capital gains. When completed. please retum lo.. Please return The Royal Berk5 Charity FREEPOST F