## **Annual Trustees’ Report for DCHS Charitable Trust** 

**From  01 April 2021 to 31 March 2022** 

**Charity Registration Number: 1053329** 


1 



## **Contents** 

|Chairman’s remarks|3|
|---|---|
|Administrative Details|5|
|Introduction|6|
|Structure and Governance|6|
|Administration|7|
|Objectives|8|
|Fundraising|8|
|Achievements and Performance|9|
|Financial Review|10|
|Reserves and Investments|11|
|Donating or Leaving a Legacy|12|
|Declaration|13|
|Annual Accounts|14-31|



2 



## **Chairman’s Remarks** 

I am pleased present to you our Annual Report and Accounts for the financial year 2021/22. 

It has been another incredibly difficult year for us all due to the continuing COVID-19 pandemic, meaning that the NHS again came under sustained pressure to respond to the pandemic, recover services, reduce care backlogs and attend to the health inequalities exposed by the pandemic. 

The DCHS Charitable Trust has had a key role to play in supporting both staff and patients through the last 12 months providing much needed wellbeing support and the provision of equipment and or services to compliment those provided by the NHS. 

This report provides details of the vital work that the Charitable Trust has continued to undertake in these most difficult of times. 

As ever, The DCHS Charitable Trust would like to place on record our grateful thanks to the generosity of the public who have enabled NHS Charities Together to provide significant grant funding to all its members during the year. With this additional funding, we have been able to provide support to staff and patients across both statutory NHS organisations that this charity supports. 

Some of the key projects we have been able to support this year include :- 

- Commissioning the Citizens Advice to provide guidance and support with social, legal and financial issues for staff 

- The continuation of the Covid Staff Hardship Fund providing vital financial help to members of staff 

- Provision of outdoor spaces at various sites for the use of patients, staff and visitors 

The charity continues to take the lead role on behalf of our partner NHS Charities across Derbyshire to co-ordinate the Stage 2 Community Partnership Grant funding which encourages partnership working between NHS charities and the local voluntary sector with the aim of supporting communities disproportionately impacted by the pandemic.   Four projects have each been awarded £111,500 over a two-year period.  The projects are: 

- Caring for Carers (with a focus on BAME communities) 

- Tackling the Digital Divide 

- Help the Helpers 

- Community Hubs 

In addition to the NHS Charities Together funding received, the charity continues to benefit from the generosity of local people. This has enabled us to continue to support innovative projects including the Women’s Health Project which focused on Hormone and Reproductive Health and the impact on our colleagues’ wellbeing at work. The project, funded through the charitable funds, highlighted some important learning about how we can do more to support colleagues whilst also identifying some key recommendations from the research and staff engagement undertaken which will be taken forward in the NHS organisations. 

The charity ended the year with our financial health in good shape and has agreed several key priority areas of focus as we go into 2022/23. I’d like to thank the team for their hard work, and to also thank our previous Chair, Prem Singh, for his longstanding contribution. 

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Looking forward to 2022/23, the projects we have been able to support using the Community Partnership Grant funding from NHS Charities Together, will begin in earnest addressing some inequalities and increased need exposed by COVID. These projects are excellent examples of what collaboration with our wider partners in Derbyshire can deliver and I look forward to sharing some of the outcomes from this work in next years report. 

None of this work would be possible without the generosity of the people of Derbyshire and beyond and the charity wishes to thank everybody who has supported the charity and its work this year. We look forward to continuing our efforts in supporting the well-being of our staff and for the benefit of our patients. 

Thank you. 

## **Julie Houlder** 

The DCHS Charitable Trust, Chair 

4 



## **Administrative Details** 

The registered name of the Charity is The Derbyshire Community Health Services Charitable Trust. The Charity’s registered number is 1053329. 

## **Charity Address** : 

Finance Department Walton Hospital Whitecotes Lane Chesterfield Derbyshire S40 3HW 

## **Charity Independent Examiner:** 

Karen Hanlan ACA, ACIE 1 Saracen Close Ettington Stratford Upon Avon CV37 7SZ 

## **Charity Banking Services:** 

Government Banking Service 7[th] Floor, Southern House Wellesley Grove Croydon CR9 1WW 

## **Charity Legal Services:** 

Beachcroft LLP 7 Park Square East Leeds LS1 2LW 

Browne Jacobson LLP 44 Castle Gate Nottingham NG1 7BJ 

## **Charity Valuation Services:** 

SDL Graham Penny Ltd 9 Regan Way Chilwell Nottingham NG9 6RZ 

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## **Introduction** 

This report is produced to provide information to supplement the accounts and will be submitted to the Charity Commission. It complies with the latest Charities Statement of Recommended Practice (FRS102). 

The Charity exists to assist two trusts, Derbyshire Community Health Services NHS Foundation Trust (DCHS) and Derbyshire Healthcare NHS Foundation Trust (DHcFT). 

DCHS provides community healthcare services for the population of Derbyshire. DHcFT provides specialist health and social care services for people with a learning disability and/or mental health issues. 

The governing document of the DCHS Charitable Trust states that the charity must, “apply its income for any charitable purpose or purposes in relation to the NHS”.  The charity is constituted as a non-profit making corporate body with a corporate trustee. It came into being by the declaration of a trust deed 7/2/96. Full details are available on the Charity Commission’s website. The corporate trustee is DCHS and the DCHS Trust Board oversees the charity through its Charitable Funds Committee. 

The charity is funded by donations, bequests and legacies, often from patients and their families who are grateful for the care they have received. It exists to enhance and improve patient experience by providing things like additional equipment, extra training or by improving the surroundings for patients, their families and staff. 

Grants are made in accordance with charity law, our constitution and the wishes of the donors where practicable. 

## **Structure and Governance** 

The Trustee of the Charity is the Derbyshire Community Health Services NHS Foundation Trust acting as a Body Corporate.  The Trustee will pass responsibliity for the day to day management of the funds to the Charitable Funds Committee. 

The affairs of the Charity are conducted at quarterly Charitable Funds Committee meetings, with a report on the business of the meetings presented to the Trust Board. The Committee has delegated authority from the Board, as Corporate Trustees, to make decisions regarding the utilisation of the funds and the investment of surplus funds in line with the scheme of delegation. 

The Committee invites other individuals as required on a time limited basis. In general, other individuals are invited to attend as named deputies or to offer specific assurance on agenda items. 

The Charitable Funds Committee ensures that high standards are maintained regarding the management of Charitable Funds and that the requirements of the Charity Commission are met. Membership of the Charitable Funds Committee 01 April 2021 to 31 March 2022 comprised: 

|||
|---|---|
|**Name**|**Title**|
|||
|Prem Singh|Chairman, DCHS|
|||
|Julie Houlder|Non-Executive Director, DCHS|
|||
|Cath Benfield|Deputy Director of Finance, DCHS|
|||
|Melanie Curd|Associate Director of Corporate Governance/Trust Secretary, DCHS|
|||
|William Jones|Chief Operating Officer, DCHS|
|||



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|||
|---|---|
|Stacey Forbes|Financial Controller/Finance Manager, DHCFT|
|||
|||
|David Russell|Charity Accountant/Assistant Capital Accountant, DCHS|
|||
|||
|Lee Outhwaite|Chief Finance Officer from 01/11/21|
|||
|||
|Chris Sands|Deputy Chief Executive / Chief Financial and Strategy Officer (left 31/10/21)|
|||



The corporate trustee of the Charity is Derbyshire Community Heath Service NHS Trust. Members of the Trust Board during the year comprised: 

|||
|---|---|
|**Name**|**Title**|
|||
|||
|Tracy Allen|Chief Executive|
|||
|||
|William Jones|Chief Operating Officer|
|||
|Darren Tidmarsh|Chief People Officer / Deputy Chief Executive|
|||
|Lee Outhwaite|Chief Finance Officer from 01/11/21|
|||
|Chris Sands|Deputy Chief Executive / Chief Finance and Strategy Officer ( left 31/10/21)|
|||
|Dr Ben Pearson|Medical Director|
|||
|||
|Michelle Batemen|Director of Nursing, AHP’s and Quality|
|||
|Melanie Curd|Associate Director of Corporate Governance/Trust Secretary|
|||
|Jim Austin|Chief Information & Transformation Officer|
|||
|Prem Singh|Chairman|
|||
|Kaye Burnett|Non-Executive Director|
|||
|||
|James Reilly|Non-Executive Director|
|||
|Joy Hollister|Non-Executive Director (left 8/6/21)|
|||
|Julie Houlder|Non-Executive Director|
|||
|Kay Fawcett|Non-Executive Director|
|||
|Ian Lichfield|Non-Executive Director|
|||
|||
|Stuart Proud|Non-Executive Director (started 22/11/21)|
|||
|Janet Dawson|Non-Executive Director (started 22/11/21)|
|||
|Richard Harcourt|Associate Non-Executive Director (left 31/8/21)|
|||
|Asma Nafees|Associate Non-Executive Director (started 1/6/21 – left 31/3/22)|
|||
|Amo Raj|Associate Non-Executive Director (started 1/6/21 – left 31/3/22)|
|||



Appointments to the board are recruited in accordance with national NHS guidelines.  Newly appointed Executive and Non-Executive Directors of Derbyshire Community Health Services NHS Foundation Trust are made aware of their responsibilities as Board Members of the Corporate Trustee of the Derbyshire Community Health Services Charitable Trust. 

## **Administration** 

The Charity itself does not have its own offices or employees. DCHS provides administrative services for which an annual charge is levied. The DCHS Trust Board, acts as Corporate Trustee 

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and takes overall responsibility for the management of funds, but operates a Scheme of Delegation. 

NHS Fund Managers have been identified govern the funds within their own area and request the use of charitable funds where expenditure is appropriate to the objectives of the charity.  These managers can authorise expenditure up to £2,000. Authorisation between £2,000 and £10,000 rests with either the Chief Executive or the Deputy Chief Executive/Chief Finance and Strategy Officer of DCHS. The Charitable Funds Committee have authority to approve expenditure up to £50,000, whilst the Trust Board of DCHS retains authorisation for expenditure over £50,000. This Scheme of Delegation is designed so that most expenditure decisions are taken at operational level. 

The administrative services provided by DCHS to the Charity include meeting all day to day operating expenditure payments, which are then recharged to the Charity at regular intervals. The cost of the administration charge for 2021/22 was £27k, compared to £27.5k in 2020/21. No markup or profit is charged on the cost of administration. The Committee continues to review the level of expenditure against other charitable trusts of a similar size, ensuring that good value for money is achieved. The level of support is constantly reviewed with the aim of being as cost effective as possible. 

## **Objectives** 

The objectives of the charity this year were: 

- To ensure effective use of the grant funding available via NHS Charites Together to support staff and patient wellbeing and recovery from the pandemic 

- To continue to effectively manage the charity’s investment portfolio, ensuring a good return and capital growth whilst minimising risk exposure 

- Explore and maximise opportunities to collaborate with other local NHS Charities in fundraising activities and other areas of joint work 

- Develop plans to utilise the significant funds available as a result of the sale of Rhoslan and the legacies received in 2020/21 and 2021/22 

- To effectively discharge the charity’s responsibilities as lead charity for the NHS Charities Together Stage 2 Community Partnership Grants including robust monitoring and evaluation of the intended outcomes 

- To ensure the administrative overhead in running the charity is minimised 

- To embed the work that has previously been undertaken to raise the profile of the charity with staff members and the wide public 

- To identify further opportunities to work collaboratively with local partners and in particular to raise the fundraising profile of the charity. 

The Trustees confirm that, throughout the reporting period, they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. 

## **Fundraising** 

The Charity does not currently actively fundraise and does not employ any fundraising staff. Income of the Charity generally comes from the generosity of patients and their relatives, as well as other donors who are familiar with, have experienced the care provided by DCHS/DHcFT, or are sympathetic in their support of their local NHS services. The Charity is grateful for every donation received, as it enables us to continue to support the health and welfare of both staff and patients. 

8 



Moving forward, the Charity is continuing to look at opportunities to collaborate with other Derbyshire NHS Charities to raise funds and is planning to utilise the Development Grant available to the charity via NHS Charities Together to take forward some of this work in 2022/23 

## **Achievements and Performance** 

Despite another difficult and challenging year for everyone, the Charity is pleased to have been able to fund a wide range of charitable and health related activities throughout the two member NHS Trusts.  This expenditure represents a vital and valuable contribution to enhancing the provision of clinical care for our patients and the well-being of our staff. Some examples of these follow: 

- Purchase of a toe doppler for use by our District Nursing Teams, allowing full lower limb assessment when a standard doppler is not appropriate 

- Purchase of televisions for both bungalows at Rockley Court enhancing the leisure time of clients 

- Various small occupational therapy aids and adaptive equipment for patients to use on a trial basis. 

- The provision of gifts to all of our patients, across the two Trusts, who unfortunately had to spend Christmas in our care 

- Purchase of decorative wall panels to enhance the outlook from single side rooms at Ripley Hospital, including those used for palliative care 

- Paying the delegate fees for staff to attend a Prevention of Suicide Conference.  Funding was also provided to cover the cost of printing literature in support of the Suicide Prevention Initiative. 

- Purchase of craft materials for patients on the Kingsway Campus to enable them to make Christmas cards and other crafts 

- Continuation of the support to the staff welfare scheme looking at women’s health, specifically around the menopause, fertility issues and endometriosis as well as other associated issues, including the impact this has on men’s health 

These purchases represent a vital and valuable contribution to enhancing the provision of clinical care for our patients and the well-being of our staff. 

During 2020, the Charity became a member charity of NHS Charities Together (NHS CT).  This is the national charity partner of the NHS and is made up of over 240 member NHS charities.  As a result of this membership the Charity in 2020/21 received £186.6k through various grants offered by NHS CT.  This funding has continued to be utilised in 2021/22 and has contributed to: 

- Outdoor spaces at various Trust sites providing staff, patients and visitors somewhere to sit and relax 

- Continuation of the DCHS Covid Staff Hardship Fund, to provide grants of up to £500 to staff who were suffering financial hardship as a direct consequence of Covid19.  When the Fund was closed in September 2021, it had provided support of £15,345 split across 32 members of staff 

- Provision of a legal, social and financial service from Citizen’s Advice to support any member of staff encountering difficulties in these areas 

The DCHS Charitable Trust continues in its role as lead charity for the NHS Charities Together Stage 2 Community Partnership Grants. This funding is intended to be used to facilitate partnership working between the NHS and the voluntary/social enterprise sector.  Funding of £490k was awarded to the Derbyshire Integrated Care System (ICS), split across four projects, with 10% support to the Charity to support the lead charity function. 

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Following extensive consultation and co-production with voluntary sector colleagues, four projects were agreed to make up the Derbyshire bid :- 

- Helping the Helpers – this project aims to create a responsive, sustainable support mechanism for the third sector, enabling the workforce to stay healthy and well, ensuring safe, effective service delivery and reducing staff absence and turnover. 

- Community Hubs – this project aims to develop the Community Hub network across Derby and Derbyshire 

- Tackling the Digital Divide – this project aims to tackle the problem of digital exclusion throughout Derbyshire 

- Caring for Carers – this project aims to support and improve the health and wellbeing of carers across Derby and Derbyshire, with specific focus on BAME communities. 

The full grant application to NHS Charities Together was made in May 2021 and was approved in August 2021. Following approval to proceed from NHSCT the DCHS Charitable Trust undertook the appropriate level of due diligence on each of the partner organisations and worked with them to develop full implementation plans. The ongoing COVID-19 pandemic caused some delays to this process but three out of the four projects have now been operational for six months as of October 2022 with the remaining project working through any residual issues with a view to becoming operational in the next couple of months. 

A key focus of the charity in 2022/23 will be working alongside these partner organisations to ensure the successful delivery of each of the project’s intended outcomes as communities across Derbyshire continue their recovery from the impacts of the pandemic. 

## **Priorities for 2022/23** 

- To ensure the Charity continues to support its main objective of enhancing staff and patient wellbeing 

- Effectively discharge our responsibilities as the lead charity for the NHSCT Stage 2 Community Partnership Grants 

- To ensure the administrative overhead in running the charity is minimised and thereby maximising the funds available to support patients and staff 

- Develop proposals to utilise the proceeds from the sale of Rhoslan to support the nursing community in Ripley, Derbyshire 

- Complete the proposed restructure of the charity’s funds, maximising the charity’s ability to fulfil it’s objectives and support better utilisation 

- Use the opportunity afforded through the NHSCT Development Grant to undertake some targeted work to support the ongoing resilience and sustainability of the charity 

- To continue to effectively manage the charity’s investment portfolio, ensuring a good return and capital growth whilst minimising risk exposure 

- Continue to explore opportunities to collaborate with other local NHS Charities and other partners. 

## **Financial Review** 

The economic uncertainty has continued throughout the year due to the effects of the Covid 19 pandemic and other domestic and non-domestic issues.  Despite this, the balance sheet of the Charity remains in a healthy position.  There are no future obligations or known commitments which should affect this position. Apart from the investments managed by CCLA Ltd, all other investments are held in the form of cash. 

As a member of NHS Charities Together, the Charity has been able to access significant grant funding throughout the year. This has had a positive impact on the income and expenditure of the charity and will continue to do so throughout 2022/23 and beyond. 

10 



In 2021/22, the Charity received new donation income of £14.4k, an increase of 7.8% on the previous year.  Legacy income received was £102.2k, compared with £150k in 2020/21.  Other miscellaneous income was £3k which was a decrease of £2.8k from the previous year. This relates to the loss of car park income from the Rhoslan property which has now been sold.  Investment income for the year was £17.6k and showed a slight increase of £1.2k on the 2020/21 outturn.  The Charity received significant grant funding from NHS Charities Together, (£267.3k) in the reporting period, as a share of the massive national fundraising efforts in response to the pandemic. 

The Charity spent £149.6k during 2021/22 which was a 30% decrease on the previous year’s expenditure of £215k.  The main reason for this, was the previous year saw substantial expenditure in relation to Covid support and resilience funded by the NHS Charities Together grants.  Overall, in 2021/22, income exceeded expenditure by £225.6k. This is due to the receipt of £267.3k from NHS Charities Together in relation to the Stage 2 Community Grants (of which only £20k was spent during the year). 

The year end debtor figure of £146.8k includes a residual receipt due from the sale of the charitable trust property, Rhoslan, £46k and also £96k in relation to a bequest not received at the year end.   The cash position at the end of the year was £431.7k an increase of £194.2k from the prior year. This is due to the receipt of the NHS Charities Together Stage 2 funding. 

The proportion of the charity’s funds that are restricted has increased in year due to the value of the unspent grant funding from NHSCT at the financial year-end and represents 40% of total funds. 

## **Reserves and Investments** 

The Charity does not hold a set level of reserves.  The Charity’s investment funds can be accessed at short notice, which allows flexibility to fund large payments if/when required. This arrangement minimises the need to hold significant cash reserves and as a result funds which are not immediately required are effectively managed and investment returns maximised. 

The Charity holds an investment portfolio managed on its behalf by Charities, Churches and Local Authorities (CCLA) Ltd.  The investments are held within the Charities Official Investment Fund (COIF) Income Units.   The aim of these investments is to achieve a balance between income yield and real capital growth. The portfolio is structured in order to yield a competitive rate of return, whilst minimising market risk. The performance of the investment portfolio is monitored by the Charitable Funds Committee on a quarterly basis via regular reports from CCLA Ltd. Independent benchmarking information is also used in monitoring the performance of the investment portfolio. The Charity has a policy of not knowingly investing in companies whose activities are contradictory to the Charity’s interests and those of its beneficiaries, for example, tobacco or armaments companies. 

For the year ended 31 March 2022, the value of the investment portfolio was £687k, an increase of £125k, of which £75k related to the purchase of units and £50k related to a valuation increase. Dividend income increased slightly to £17.3k for the financial year but this was due mainly to the increase in the number of units. 

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as updated on 1 January 2019. 

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## **Donating or Leaving a Legacy** 

## **Donate by cheque:** 

Please make cheques payable to **The DCHS Charitable Trust** and send to: 

The DCHS Charitable Trust Finance Department Walton Hospital Whitecotes Lane Chesterfield Derbyshire S40 3HW 

Please provide contact details so that we can acknowledge receipt of your donation. 

## **Donate online at our Just Giving page:** 

https://www.justgiving.com/dchs-charitabletrust 

## **Donate by bank transfer:** 

Please contact us on **07717 880535** or email **dchst.cfenquiries@nhs.net** for further details. 

Please ensure that you let us know which fund or service you would like your donation to benefit. 

Wherever possible, please include Gift aid, as this means we receive an extra 25p from HMRC for every £1 you donate. 

## **Leaving a legacy:** 

Legacies form a large part of our income and help us to make a significant difference to the lives of the patients and staff who use our services.  We are extremely grateful for all legacies, but it is useful if donors do not specify too precisely the use of the money.  This is because over time, the names of wards, teams and services can change (especially within a community setting).  Also, the type of equipment and treatment provided can change.  This can lead to issues with legally spending your legacy.  If you require any further information or advice please feel free to write, email or telephone using the contact details above. 

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## **Declaration:** 

The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the charity’s trustees. 

## **Signature:** 

## **Full Name:   Julie Houlder** 

## **Position:  DCHS Chair and Chair of the Charitable Funds Committee** 

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**THE DERBYSHIRE COMMUNITY HEALTH SERVICES CHARITABLE TRUST** 

## **Statement of Trustee's Responsibilities** 

The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which show a true and fair view of the affairs of the Charity. 

In preparing these financial statements due regard has been given to Generally Accepted Accounting Practice. This can be demonstrated by the Corporate Trustee having: 

● Selected suitable accounting policies and applied them consistently; ● Observed the methods and principles in the Charities SORP 2015; ● Made judgements and estimates that are reasonable and prudent; 

● Stated whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ● Prepared the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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

The Corporate Trustee is responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

The Corporate Trustee has taken all steps that they ought to have taken in order to make themselves aware of any relevant information and to establish that the charity's independent examiner is aware of that information. As far as the Corporate Trustee is aware, there is no relevant information of which the charity's independent examiner is unaware. 

On behalf of the Corporate Trustee: 

Signed: 

Julie Trustee Holder Date     05/01/23 P Trustee Mandford Date     05/01/23 

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## **THE DERBYSHIRE COMMUNITY HEALTH SERVICES CHARITABLE TRUST** 

## **Independent Examiners' report** 

I report to the trustees on my examination of the accounts of the Derbyshire Community Health Services Charitable Trust (the Trust) for the year ended 31 March 2022. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination.  I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other then any requirement that the accounts give a 'true and fair view ' which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Karen Hanlan, ACA, ACIE 

Karen Hanlan Independent Examiner Ltd 

1 Saracen Close Ettington CV37 7SZ Date: 5/1/23 

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**Statement of Financial Activities for the year ended 31 March 2022** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>Donations<br>Legacies<br>Total Donations and Legacies<br>Other trading activities<br>Jumble sales, raffle tickets, etc.<br>Investment income<br>2<br>Rental income receivable<br>Grants receivable<br>**Total Income**<br>**Expenditure on:**<br>Charitable activities<br>Grants funding of activities<br>3 & 4<br>Patients and Staff welfare and amenities<br>Other Expenditure<br>Grants made to NHSCT projects<br>**Total expenditure**<br>**Net income before investment gains**<br>Profit on sale of property<br>Net gains on investments<br>**Net income after investment gains**<br>Transfers between funds<br>**Recognised gains on disposal of fixed asset**<br>**Net movement in funds**<br>5<br>**Reconciliation of funds**<br>Total funds brought forward at 1 April 2021<br>**Total fund carried forward**<br>The notes at pages 20 to 31 form part of this<br>account.|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Total funds**<br>**31.03.22**<br>**31.03.22**<br>**31.03.22**<br>**£**<br>**£**<br>**£**<br>14,457<br>-<br>14,457<br>102,204<br>-<br>102,204|**Total funds**<br>**31.03.2021**<br>**£**<br>13,411<br>150,321|
|---|---|---|
||116,661<br>-<br>116,661<br>2,983<br>-<br>2,983<br>11,578<br>5,999<br>17,577<br>-<br>1,000<br>267,320<br>268,320|163,732<br>1,206<br>16,421<br>4,620<br>186,600|
||132,222<br>273,319<br>405,541|372,579|
||70,023<br>27,979<br>98,002<br>20,627<br>10,662<br>31,289<br>20,329<br>20,329|183,709<br>31,349<br>-|
||90,650<br>58,970<br>149,620|215,058|
||41,572<br>214,349<br>255,921<br>-<br>50,021<br>-<br>50,021|157,521<br>48,500<br>96,252|
||91,593<br>214,349<br>305,942<br>(20,000)<br>20,000<br>-<br>-<br>-<br>-|302,273<br>-<br>20,000|
||71,593<br>234,349<br>305,942<br>687,571<br>270,190<br>957,761|322,273<br>635,488|
||**759,164 **<br>**504,539**<br>**1,263,703**|**957,761 **|
||||



16 



## **Balance Sheet** 

## **As at 31 March 2022** 

|**Note**<br>**Fixed assets**<br>6<br>Intangible Assets<br>Tangible Assets<br>Investments<br>**Total fixed assets**<br>**Current assets**<br>Debtors<br>7<br>Prepayment<br>8<br>Cash at bank<br>9<br>**Total current assets**<br>**Current liabilities**<br>Creditors: Amounts falling due within one year<br>10<br>**Net current assets**<br>**Total Net Assets**<br>**Total funds of the Charity**<br>12<br>Restricted funds<br>Unrestricted funds<br>Revaluation Reserve<br>**Total Funds**|**Total funds**<br>**Total funds**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>5,628<br>6,432<br>-<br>-<br>687,060<br>562,038|
|---|---|
||692,688<br>568,470|
||146,841<br>152,635<br>1,366<br>1,320<br>431,663<br>237,431|
||579,870<br>391,386|
||8,855<br>2,095|
||8,855<br>2,095|
||571,015<br>389,291|
||1,263,703<br>957,761|
||504,539<br>270,190<br>484,212<br>462,640<br>274,952<br>224,931|
||1,263,703<br>957,761|



The notes at pages 20 to 31 form part of this account. 

## **Signed on behalf of the Trustee:** 

Julie Holder 

## **Date 5/1/23** 

17 



**Funds of the Charity for the year ended 31 March 2022** 

|**2021/22**<br>Total fund as at 1 April 2021, brought forward<br>Net income<br>Revaluations<br>Transfers between funds<br>Total fund as at 31 March 2022, carried forward<br>**2020/21**<br>Total fund as at 1 April 2020, brought forward<br>Net income<br>Revaluations<br>Profit on sale of investment<br>Re-statement of revaluation on disposal of property<br>Transfers between funds<br>Total fund as at 31 March 2021, carried forward|**Unrestricted**<br>**funds**<br>**revaluation**<br>**reserve**<br>**Restricted**<br>**funds**<br>**£**<br>**£**<br>224,931<br>270,190<br>-<br>214,349<br>50,021<br>-<br>-<br>20,000|**Unrestricted**<br>**funds**<br>**Total fund**<br>**£**<br>**£**<br>462,640<br>957,761<br>41,572<br>255,921<br>-<br>50,021<br>(20,000)<br>-|
|---|---|---|
||274,952<br>504,539|484,212<br>1,263,703|
||108,679<br>1,061<br>-<br>90,727<br>96,252<br>-<br>-<br>-<br>20,000<br>-<br>-<br>178,402|525,748<br>635,488<br>66,794<br>157,521<br>-<br>96,252<br>48,500<br>48,500<br>-<br>20,000<br>(178,402)<br>-|
||224,931<br>270,190|462,640<br>957,761|



18 



**Statement of cash flows for the year ended 31 March 2022** 

|**Cash flows from operating activities:**<br>**_Net cash used in operating activities_**<br>**Cash flows from investing activities**<br>Purchase of Intangible Assets<br>Proceeds from sale of investments<br>Proceeds from sale of property<br>Dividends and interest from investments<br>**_Net cash generated from investing activities_**<br>Change in cash and cash equivalent in the reporting period<br>Cash and cash equivalent at the beginning of the reporting period<br>Cash and cash equivalents at the end of the reporting period<br>**Reconciliation of net expenditure to net cash flow from operating activities**<br>**_Net Income for the reporting period (as per the statement of financial_**<br>**_activities)_**<br>Adjustments for:<br>Dividends and interest from investment<br>(Increase)/decrease in Debtors<br>Increase/(Decrease) in Creditors<br>(Increase) in Prepayments<br>Amortisation<br>**_Net cash used in operating activities_**|**Total funds**<br>**31.03.2022**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>251,655<br>(17,011)|
|---|---|
||(75,000)<br>-<br>-<br>-<br>218,500<br>17,577<br>16,421|
||(57,423)<br>234,921|
||194,232<br>217,910<br>237,431<br>19,521|
||431,663<br>237,431|
||**Total funds**<br>**31.03.2022**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>255,921<br>157,521<br>(17,577)<br>(16,421)<br>5,793<br>(143,609)<br>6,760<br>(13,986)<br>(46)<br>(1,320)<br>804<br>804|
||251,655<br>(17,011)|



19 



**Notes to the Accounts** 

## **1 Accounting Policies** 

## **1.1 Accounting Convention** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (updated 1 January 2019) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS102) and the Charity's Trust Deed. 

The Derbyshire Community Health Services Charitable Trust meets the definition of a public benefit entity under FRS102.   Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). 

## **1.2 Going concern** 

These accounts have been prepared on a going concern basis. 

The Trustees have reviewed its working capital requirements for the next twelve months. Under a set of reasonable sensitivities, it can be demonstrated that the Trustees have a reasonable expectation that the Charitable Trust has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the 2021/22 Accounts. 

## **1.3 Income** 

- 1.3.1 All income is included in full in the Statement of Financial Activities as soon as the following three factors can be met; 

- i) Entitlement - arises when a particular resource is receivable or the Charity's right becomes enforceable; 

- ii) Certainty - when there is reasonable certainty that the income will be received; 

- iii) Measurement - when the monetary value of the income can be measured with sufficient reliability. 

- 1.3.2 _Gifts in Kind_ 

- i) Assets given for distribution by the funds are included in the Statement of Financial Activities only when distributed. 

- ii) Assets given for use by the funds (e.g. property for its own occupation) are included in the Statement of Financial Activities as income when receivable. 

- iii) Gifts made in kind but on trust for conversion into cash and subsequent application by the funds are included in the accounting period in which the gift is sold. 

In all cases the amount at which gifts in kind are brought into account is either a reasonable estimate of their value to the funds or the amount actually realised. The basis of the valuation is disclosed in the annual report. 

- 1.3.3 _Intangible Income_ 

Intangible income (e.g. the provision of free accommodation) is included in the accounts with an equivalent amount in expenditure, if there is a financial cost borne by another party. The value placed on such income is the financial cost of the third party providing the resource. 

- 1.3.4 _Legacies_ 

Legacies are accounted for as income once the receipt of the legacy becomes probable. This will be once confirmation has been received from the representative(s) of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled. 

1.3.5 _Grants Receivable_ Grants Receivable are receipts from government and public authorities (including NHS bodies)  in furtherance of the Funds held in Trust's charitable objects to relieve those who are sick or in the prevention of illness. 

- 1.3.6 The charitable funds of the three former southern Derbyshire PCTs, that were held within the Derbyshire Mental Health Services NHS Trust General Charity, under the trusteeship of the Derbyshire Healthcare NHS Foundation Trust, transferred over to the trusteeship of Derbyshire Community  Health Services NHS Trust via a Statutory Instrument Transfer Order 2011 No.1552. on 20 July 2011. At the same time, the remaining funds held within the Derbyshire Mental Health Services NHS Trust General Charity, transferred over covered by the same Statutory Instrument. 

## **1.4 Fixed Assets** 

All assets falling into the following categories are capitalised: 

- i) Tangible assets which are capable of being used for more than one year, and have a cost equal to or greater than £5,000. 

- ii) Groups of tangible fixed assets which are interdependent or would normally be provided or replaced as a group with a total value in excess of £5,000 and an individual value of £250 or more. 

iii) Computer software licences are capitalised as intangible assets where they are capable of being replaced as a group with a total value in excess of £5,000 and an individual value of £250 or an individual value greater than £5,000. 

iv) _Depreciation, amortisation and impairments_ 

Freehold land is not depreciated. 

20 



**1.5 Investment Fixed Assets** 

Depreciation and amortisation are charged to write off the costs or valuation of property, plant and equipment and intangible non-current assets, less any residual value, over their estimated useful lives, in a manner that reflects the consumption of economic benefits or service potential of the assets.  The estimated useful life of an asset is the period over which the Charitable Fund expects to obtain economic benefits or service potential from the asset. This is specific to the Charitable Fund and may be shorter than the physical life of the asset itself. Estimated useful lives and residual values are reviewed each year end, with the effect of any changes recognised on a prospective basis.  Assets held under finance leases are depreciated over their estimated useful lives 

Investment fixed assets are shown at market value. 

## 1.5.2 Realised Gains and Losses 

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

## **1.6 Intangible Fixed Assets** 

Amortisation is charged to write off the costs or valuation of the asset, less any residual value, over its estimated useful life, in a manner that reflects the consumption of economic benefits or service potential of the assets.  The estimated useful life of an asset is the period over which the Charitable Fund expects to obtain economic benefits or service potential from the asset. This is specific to the Charitable Fund and may be shorter than the physical life of the asset itself. Estimated useful lives and residual values are reviewed each year end, with the effect of any changes recognised on a prospective basis. 

Software will be amortised on a straight line basis over a period of 10 years, beginning in the accounting period after purchase. 

## **1.7 Change in the Basis of Accounting** 

There has been no change in the basis of accounting during the year. 

## **1.8** 

## **Pooling Scheme** 

An official pooling scheme is operated for investments relating to all the Special Purpose  Charities registered within the Derbyshire Community Health Services Charitable Trust Umbrella arrangements. 

The Scheme was first registered with the Charity Commission on 17 March 1998. 

## **1.9 Provisions** 

Provisions are recognised when the Charitable Trust has a present legal or constructive obligation as a result of a past event. A legal obligation arises when a charity enters into a binding contract or there is a statutory requirement to make a payment. A constructive obligation arises as a result of a charity’s actions when it indicates to other parties that it accepts particular responsibilities and thereby creates a valid expectation on their part that the charity will meet them. 

A liability and related expenditure is recognised when all of the following criteria are met: 

Obligation – a present legal or constructive obligation exists at the reporting date as a result of a past event 

Probable – it is more likely than not that a transfer of economic benefits, often cash, will be required in settlement. 

Measurement – the amount of the obligation can be measured or estimated reliably. 

## **1.10 Related Party Transactions** 

During the year none of the Board members or members of the key management staff or parties related to them has undertaken any material transactions with the Derbyshire Community Health Services Charitable Trust. 

Board members (and other Senior Staff) take decisions both on Charity and exchequer matters but endeavour to keep interests of each discrete and do not seek to benefit personally from such decisions. 

The Charity has made payments to the Derbyshire Community Health Services NHS Foundation Trust and Derbyshire Healthcare NHS Foundation Trust. 

The Summary Financial Statements of the NHS Foundation Trust are included in its Annual Report and Accounts. 

Details of related party transactions are shown in Notes 3 and 16 

## **1.11 Post Balance Sheet Events** 

There were no unadjusted post Balance Sheet events to report. 

## **1.12 Expenditure** 

The funds held on Charitable Trust are prepared in accordance with the accruals concept. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. 

- a) _Cost of Generating Funds_ 

The cost of generating funds are the costs associated with generating income for the funds held on trust. 

21 



## b) _Grants funding activities_ 

Grants payable are payments made to third parties (including NHS bodies) in the furtherance of the funds held on trust's charitable objectives to relieve those who are sick or in the prevention of illness. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant. 

This includes grants paid to NHS bodies. 

## c) _Management and Administrative Costs_ 

These are accounted for on an accruals basis and are recharges of direct and indirect costs. 

Direct costs include those of external and internal audit. 

Indirect costs include administration services from Derbyshire Community Health Services NHS Foundation Trust. 

## d) _Charitable Activities_ 

These comprise of all costs identified as wholly or mainly incurred in the pursuit of the charitable objects of the Charity. These costs are direct costs together with an apportionment of overhead and support costs. 

## e) _Allocation of Overhead and Support Costs_ 

These are allocated in proportion to the fund balances for the period covered. 

## **1.13 Structure of Funds** 

Where there is a legal restriction on the purpose to which a fund may be put these funds are classified as restricted. 

Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are classified in the accounts as Endowment Funds. 

All other funds are classified in the accounts as Unrestricted Funds. 

Funds which are not legally restricted but which the Trustee has chosen to earmark for set purposes are classified in the accounts as Designated Funds. 

The major funds held within these categories are disclosed in Notes 12.1 and 12.2. 

22 



## **Notes to the Accounts (continued)** 

## **2 Investment income** 

|Bank interest receivable<br>Charity Official Investment Funds - dividend receivable<br>**Expenditure on charitable activities**<br>**Grant funding of activities**<br>Derbyshire Community Health Services NHS Foundation<br>Trust<br>Patients welfare and amenities<br>Staff welfare and amenities<br>Total grant payable<br>Derbyshire Healthcare NHS Foundation Trust<br>Patients welfare and amenities<br>Staff welfare and amenities<br>Total grant payable<br>NHS Charities Together external activities<br>Total funding<br>Patients welfare and amenities<br>Staff welfare and amenities<br>NHS Charities Together activities|**<----------------31.03.2022-------------->**<br>**<----------------31.03.2021-------------->**<br>**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**Total funds**<br>**31.03.2022**<br>**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>129<br>68<br>197<br>-<br>-<br>-<br>11,449<br>5,931<br>17,380<br>16,421<br> -<br>16,421<br>11,578<br>5,999<br>17,577<br>16,421<br>-<br>16,421<br>**<---------------------------31.03.2022---------------------------->**<br>**<---------------------------31.03.2021----------------------------->**<br>**No**<br>**Patient and**<br>**Staff welfare**<br>**and**<br>**amenities**<br>**Support cost**<br>**(Note 4)**<br>**Total funds**<br>**31.03.2022**<br>**No**<br>**Patient and**<br>**Staff welfare**<br>**and amenities**<br>**Support cost (Note**<br>**4)**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>17<br>78,744<br>18,208<br>96,952<br>4<br>1,975<br>27,123<br>29,098<br>19<br>17,881<br>11,271<br>29,152<br>97<br>156,684<br>1,516<br>158,200|**<----------------31.03.2022-------------->**<br>**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**Total funds**<br>**31.03.2022**<br>**£**<br>**£**<br>**£**<br>129<br>68<br>197<br>11,449<br>5,931<br>17,380|**<----------------31.03.2021-------------->**<br>**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-<br>16,421<br> -<br>16,421|
|---|---|---|---|
|||11,578<br>5,999<br>17,577|16,421<br>-<br>16,421|
||36<br>96,625|29,479<br>126,104<br>101|158,659<br>28,639<br>187,298|
||23<br>3,367<br>2<br>(1,990)|1,720<br>5,087<br>2<br>90<br>(1,900)<br>1|6,719<br>2,710<br>9,429<br>18,331<br> -<br>18,331|
||25<br>1,377|1,810<br>3,187<br>3|25,050<br>2,710<br>27,760|
|||||
||1<br>20,329|-<br>20,329<br>-|-<br>-<br>-|
||40<br>82,111<br>21<br>15,891<br>1<br>20,329|19,928<br>102,039<br>6<br>11,361<br>27,252<br>98<br>-<br>20,329<br>-|8,694<br>29,833<br>38,527<br>175,015<br>1,516<br>176,531<br>-<br>-<br>-|
||62<br>118,331|31,289<br>149,620<br>104|183,709<br>31,349<br>215,058|



## **3 Expenditure on charitable activities** 

23 



## **4 Support costs** 

|**4**<br>**Support costs**|**4**<br>**Support costs**||
|---|---|---|
|**<-----------------31.03.2022----------------->**||**<-----------------31.03.2021----------------->**|
|**Unrestricted**<br>**funds**|**Restricted funds**<br>**Total funds**<br>**31.03.2022**|**Unrestricted**<br>**funds**<br>**Restricted funds**<br>**Total funds**<br>**31.03.2021**|
|**£**<br>Independent Examiner's fee<br>987<br>Management and administration costs bought in from Derbyshire Community Health<br>Services NHS Foundation Trust<br>17,804<br>Other costs<br>1,836|**£**<br>**£**|**£**<br>**£**<br>**£**|
||513<br>1,500|998<br>2<br>1,000|
||9,196<br>27,000|27,439<br>61<br>27,500|
||953<br>2,789|2,843<br>6<br>2,849|
|**Total **<br>**20,627**|**10,662**<br>**31,289**|**31,280**<br>**69**<br>**31,349**|



Management and Administration costs include staff costs charged as a percentage of staff who have a direct involvement in the day to day management and administration of the Charitable funds. The percentages for staff time are recharged to the Charity to reflect the time spent on Charitable matters. 

|||**<-----------------31.03.2022----------------->**|**<-----------------31.03.2021----------------->**|
|---|---|---|---|
|||**Governance**<br>**Finance &**<br>**Administration**<br>**Total**|**Governance**<br>**Finance &**<br>**Administration**<br>**Total**|
||Management and Administration costs|£14,951<br>£12,049<br>£27,000|£15,500<br>£12,000<br>£27,500|
||**Allocation of support costs**<br>**Basis of allocation - actual spend**<br>Independent Examiner's fees<br>Management and administration costs bought in from Derbyshire Community Health<br>Services Foundation Trust<br>Other costs<br>**Total**|**<-----------------31.03.2022----------------->**<br>**Patient**<br>**Amenities and**<br>**Welfare**<br>**Staff Amenities**<br>**and Welfare**<br>**Total funds**<br>**31.03.2022**<br>**£**<br>**£**<br>**£**<br>950<br>550<br>1,500<br>17,205<br>9,795<br>27,000<br>1,774<br>1,015<br>2,789|**<-----------------31.03.2021----------------->**<br>**Patient**<br>**Amenities and**<br>**Welfare**<br>**Staff Amenities**<br>**and Welfare**<br>**Total funds**<br>**31.03.2021**<br>**£**<br>**£**<br>**£**<br>934<br>66<br>1,000<br>26,213<br>1,287<br>27,500<br>2,686<br>163<br>2,849|
|||**19,929**<br>**11,360**<br>**31,289**|**29,833**<br>**1,516**<br>**31,349**|



24 



4 Support costs (continued) 

## 4.1 Analysis of Total Expenditure 

|Analysis of Total Expenditure|||
|---|---|---|
|Independent Examiner's fee<br>Bought-in services from NHS<br>Grant funding of activities|Costs of<br>activities for<br>charitable<br>objectives<br>Management<br>and<br>Administration<br>Total funds<br>31.03.2022<br>£<br>£<br>£<br>-<br>1,500<br>1,500<br>-<br>29,789<br>29,789<br>118,331<br>-<br>118,331|Total funds<br>31.03.2021<br>£<br>1,000<br>30,349<br>183,709|
||118,331<br>31,289<br>149,620|215,058|



## **Changes in Resources Available for** 5 **Charity Use** 

6 

|Net movement in funds for the year<br>Net movement in funds available for future<br>activities<br>**Fixed Assets**<br>2021/22<br>Cost/Market value at 31 March 2021<br>Less Disposals<br>Add: additions<br>Revaluations during the period<br>Cost/Market value at 31 March 2021<br>2020/21<br>Cost/Market value at 31 March 2020<br>Less Disposals<br>Revaluations during the period<br>Cost/Market value at 31 March 2021<br>Value transferred from Derbyshire Mental<br>Health Services NHS Trust General<br>Charity at 1 April 2007|Unrestricted<br>funds<br>Restricted<br>funds<br>Total funds<br>31.03.2022<br>£<br>£<br>£<br>71,593<br>234,349<br>305,942|Total funds<br>31.03.2021<br>£<br>322,273|
|---|---|---|
||71,593<br>234,349<br>305,942|322,273|
||Intangible<br>Assets -<br>Harlequin<br>Software<br>Tangible Assets<br>- Rhoslan<br>Property<br>Investments -<br>COIF<br>£<br>£<br>£<br>6,432<br>0<br>562,038<br>-<br>-<br>75,000<br>(804)<br>50,022|Total<br>£<br>568,470<br>0<br>75,000<br>49,218|
||5,628<br>-<br>687,060|692,688|
||7,236<br>150,000<br>465,786<br>-<br>(150,000)<br>-<br>(804)<br>96,252|623,022<br>(150,000)<br>95,448|
||6,432<br>-<br>562,038|568,470|
||-<br>170,000<br>412,845|582,845|



25 



**7 Debtors** 

**8** 

**9** 

|Amounts falling due within one year:<br>Other debtors:<br>Proceeds from Sale of Property<br>Dividend Income<br>Legacy income<br>Total debtors falling within one year|**31.03.2022**<br>**31.03.2021**<br>£<br>**£**<br>46,115<br>148,500<br>4,770<br>4,135<br>95,956<br>-|
|---|---|
||146,841<br>152,635|



The debtor of £46,115 relates to an overage charge levied on the sale proceeds realised on the sale of the charitable property Rhoslan. The charitable trust is in discussion with the Department of Health regarding this transaction and is actively pursuing full repayment of the charge levied. 

## **10** 

|**Prepayment**<br>Software support costs<br>**Cash at bank**<br>Cash at commercial banks<br>**Creditors : Amounts falling due within one year**<br>Amounts falling due within one year:<br>Accruals - Independent Examiner's Fee<br>Derbyshire Community Health Services NHS Foundation Trust<br>Derbyshire Healthcare NHS Foundation Trust<br>Total creditors falling due within one year|**31.03.2022**<br>**31.03.2021**<br>**£**<br>1,366<br>1,320|
|---|---|
||**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>431,663<br>237,431|
||**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>1,500<br>1,100<br>6,915<br>281<br>440<br>714|
||8,855<br>2,095|



## **11 Financial instruments** 

The Charitable Trust measures a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable including any related transaction costs. 

## **11.1 Financial assets** 

|Assets as per balance sheet<br>Debtors excluding non financial assets<br>Cash and cash equivalents at bank and in hand<br>Total|**Loans and receivables**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>146,841<br>152,635<br>431,663<br>237,431<br>578,504<br>390,066|
|---|---|



## **11.2 Financial liabilities** 

|Liabilities as per balance sheet<br>Creditors excluding non financial liabilities<br>Total|**Other financial liabilities**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>8,855<br>2,095<br>8,855<br>2,095|
|---|---|



26 



**12 Reconciliation of funds** 

**12.1** 

|**Restricted funds**<br>Charities Together BAME<br>Charities Together DCHS<br>Charities Together Derbyshire-wide<br>Charities Together DHFT<br>Rhoslan<br>**Total restricted fund**<br>**Unrestricted Funds.**<br>**Designated Funds**<br>**Material funds over £10,000**<br>Umbrella Charity, Ward Equipment,<br>Ripley Hospital Fund<br>Umbrella Charity, Ilkeston Hospital<br>Heanor Ward Fund<br>Other (54) funds less than £10,000<br>**Total designated funds**<br>**Unrestricted Funds.**<br>**General Funds**<br>**Material Funds over £10,000**<br>Umbrella Charity, Ilkeston Hospital<br>General Fund<br>Umbrella Charity, Babington Hospital<br>General Fund<br>Whitworth General General Fund<br>Patients - General Fund<br>Staff - General Fund<br>Other (13) funds less than £10,000<br>**Total general funds**<br>**Total unrestricted funds.**<br>**Revaluation reserve**<br>Unrealised gain on revaluation<br>COIF<br>Total unrealised gains<br>**Total funds**|**Fund**<br>**balances**<br>**01.04.2021**<br>**b/f**<br>**Income**<br>**£**<br>**£**<br>48,245<br>-<br>7,155<br>-<br>267,320<br>35,396<br>-<br>179,394<br>5,999|**Expenditure**<br>**Transfers**<br>**£**<br>-<br>-<br>(27,155)<br>20,000<br>(20,329)<br>-<br>(337)<br>-<br>(11,149)<br>-|**Gain on**<br>**revaluation**<br>**Fund**<br>**balances**<br>**31.03.2022**<br>**c/f**<br>**£**<br>**£**<br>-<br>48,245<br>-<br>-<br>-<br>246,991<br>-<br>35,059<br>-<br>174,244|
|---|---|---|---|
||270,190<br>273,319|(58,970)<br>20,000|-<br>504,539|
||27,727<br>970<br>11,858<br>6,349<br>113,085<br>11,413|(1,566)<br>(1,241)<br>(694)<br>(805)<br>(21,123)<br>(3,485)|-<br>25,890<br>-<br>16,709<br>-<br>99,890|
||152,670<br>18,732|(23,383)<br>(5,531)|-<br>142,488|
||147,709<br>7,948<br>19,730<br>484<br>83,692<br>2,053<br>-<br>47,978<br>-<br>47,978<br>58,839<br>7,049|(6,543)<br>(6,824)<br>(859)<br>(886)<br>(3,642)<br>(3,755)<br>(27,108)<br>-<br>(27,108)<br>-<br>(2,007)<br>(3,004)|-<br>142,290<br>-<br>18,469<br>-<br>78,348<br>-<br>20,870<br>-<br>20,870<br>-<br>60,877|
||309,970<br>113,490|67,267<br>(14,469)|-<br>341,724|
||462,640<br>132,222|90,650<br>(20,000)|-<br>484,212|
||224,931<br>-|-<br>-|50,021<br>274,952|
||224,931<br>-|-<br>-|50,021<br>274,952|
||**957,761**<br>**405,541**|**(149,620)**<br>**-**|**50,021**<br>**1,263,703**|



27 



**12 Reconciliation of funds** 

**12.2 2020/21** 

|**Restricted funds**<br>Walton Psychogeriatric Research<br>Charities Together BAME<br>Charities Together DCHS<br>Charities Together Derbyshire-wide<br>Charities Together DHFT<br>Rhoslan<br>**Total restricted fund**<br>**Unrestricted Funds.**<br>**Designated Funds**<br>**Material funds over £10,000**<br>Umbrella Charity, Ward Equipment, Ripley<br>Hospital Fund<br>Umbrella Charity, Ilkeston Hospital Heanor Ward<br>Fund<br>Umbrella Charity, Staff Wellbeing Fund<br>Rhoslan<br>Rhoslan - transfer to restricted funds<br>Other (54) funds less than £10,000<br>**Total designated funds**<br>**Unrestricted Funds.**<br>**General Funds**<br>**Material Funds over £10,000**<br>Umbrella Charity, Kingsway Hospital General<br>Fund<br>Umbrella Charity, Ilkeston Hospital General Fund<br>Umbrella Charity, Babington Hospital General<br>Fund<br>Cavendish Hospital Charity, General Fund<br>North Derbyshire Community Services Charity,<br>General Fund<br>Other (11) funds less than £10,000<br>**Total general funds**<br>**Total unrestricted funds.**<br>**Revaluation reserve**<br>Unrealised gain/(loss) on revaluation<br>Rhoslan<br>COIF<br>Total unrealised gain/(loss)<br>**Total funds**|**Fund**<br>**balances**<br>**01.04.2020**<br>**b/f**<br>**Income/**<br>**transfers**<br>**Expenditure/**<br>**transfers**<br>**Gain/(Loss)**<br>**on**<br>**revaluation**<br>**Profit**<br>**on Sale**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>1,061<br>(992)<br>(69)<br>-<br>-<br>50,000<br>(1,755)<br>-<br>-<br>82,160<br>(75,005)<br>-<br>-<br>--<br>-<br>-<br>54,640<br>(19,244)<br>-<br>136,958<br>(6,064)<br>20,000<br>68,500|**Fund**<br>**balances**<br>**31.03.2021**<br>**c/f**<br>**£**<br>0<br>48,245<br>7,155<br>0<br>35,396<br>179,394|
|---|---|---|
||1,061<br>322,766<br>(102,137)<br>(20,000)<br>68,500|270,190|
||28,598<br>2,670<br>(3,541)<br>-<br>12,534<br>629<br>(1,305)<br>-<br>35,896<br>-<br>(24,824)<br>-<br>132,338<br>4,620<br>(6,064)<br>(20,000)<br>68,500<br>(136,958)<br>6,064<br>20,000<br>(68,500)<br>109,457<br>7,279<br>(14,724)<br>-|27,727<br>11,858<br>11,072<br>179,394<br>(179,394)<br>102,013|
||318,824<br>121,760<br>44,394<br>0<br>0|152,670|
||10,487<br>859<br>(3,253)<br>-<br>-<br>94,242<br>64,890<br>(11,423)<br>-<br>-<br>21,917<br>0<br>(2,187)<br>-<br>-<br>11,222<br>0<br>(1,120)<br>-<br>-<br>29,391<br>15,931<br>(40,562)<br>-<br>-<br>39,668<br>89,892<br>(9,984)<br>-<br>-|8,093<br>147,709<br>19,730<br>10,102<br>4,760<br>119,576|
||206,927<br>171,572<br>(68,529)<br>-<br>-|309,970|
||525,751<br>49,812<br>(112,923)<br>-<br>-|462,641|
||(20,000)<br>-<br>-<br>20,000<br>-<br>128,679<br>-<br>-<br>96,252<br>-|0<br>224,931|
||108,679<br>-<br>-<br>116,252<br>-|224,931|
||**635,491 **<br>**372,578**<br>**(215,060)**<br>**96,252**<br> **68,500**|**957,761**|



28 



**12.3 Details of funds** 

## **Restricted Funds** 

**Name of fund Description of the nature and purpose of each fund** NHS Charities Together - BAME For the benefit of staff and patients within the BAME Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - DCHS For the benefit of staff and patients within the DCHS Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - For the benefit of staff and patients within the Derbyshire County Community adversely affected Derbyshire-wide by the pandemic. Grant via the NHS Charities Together initiative. NHS Charities Together - DHFT For the benefit of staff and patients within the DHFT Community adversely affected by the pandemic. Grant via the NHS Charities Together initiative. Rhoslan For the benefit of nurses at Ripley Hospital 

## **Designated Funds - Material funds** 

**Name of fund Description of the nature and purpose of each fund** Umbrella Charity, Ward Equipment For the purchase of medical equipment for use on the wards at Ripley Hospital. at Ripley Hospital. Umbrella Charity, Heanor Ward For the comfort and care of patients within the Heanor Ward at Ilkeston Hospital. Ilkeston Hospital. Umbrella Charity, Staff Well-being To fund a project which supports hormone and reproductive health and the impact on our fund colleagues wellbeing at work 

29 



**13 Contingencies** 

~~There are no contingent losses or gains identified at the end of the year (2020/21: Nil).~~ 

## **14 Provisions** 

Funding commitment is recognised as a liability only when the criteria of a constructive obligation are met, payment is probable, and it can be measured reliably, and there are no conditions attaching to its payment that limit its recognition. 

There were no provisions to be recognised during 2021/22 

## **15 Trustee remuneration** 

No remuneration was paid or is payable to the Corporate Trustee (2020/21: Nil). 

## **16 Related party transactions** 

## **Transactions with trustees** 

There were no transactions with the trustees (nor members of their family) during the year (2020/21: Nil). 

## **Transactions that had to be reimbursed with other related parties** 

Some costs totalling £117,906 (2020/21: £194,062) were met initially by Derbyshire Community Health Services NHS Foundation Trust and a further £3,822 (2020/21: £8,308) was met initially by Derbyshire Healthcare NHS Foundation Trust, and then reimbursed by the Charitable Trust. 

Further costs of £27,000 (2020/21: £27,500) have been paid to Derbyshire Community Health Services NHS Trust for the provision of administration services. 

|Derbyshire Community Health Services NHS Foundation Trust<br>Derbyshire Healthcare NHS Foundation Trust<br>Derbyshire Community Health Services NHS Foundation Trust<br>Patients welfare and amenities<br>Staff welfare and amenities<br>Derbyshire Healthcare NHS Foundation Trust<br>Patients welfare and amenities<br>Staff welfare and amenities|**Debtors**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>-<br>4,620<br>-<br>-|**Creditors**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>6,915<br>1,381<br>440<br>714|
|---|---|---|
||-<br>4,620|7,354<br>2,095|
||**Income**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Expenditure**<br>**31.03.2022**<br>**31.03.2021**<br>**£**<br>**£**<br>92,772<br>29,097<br>33,760<br>158,200<br>4,685<br>9,430<br>(1,926)<br>18,331|
||-<br>-|129,291<br>215,058|



30 



## **16.1 Connected Organisation** 

The value of operating income and result of connected organisations with which the Charity has had significant dealings and which therefore require disclosure are as below: 

|Name, nature of connection, description of activities<br>undertaken and details of any qualifications expressed by<br>their auditors<br>Derbyshire Community Health Services NHS Foundation<br>Trust<br>Derbyshire Healthcare NHS Foundation Trust|**2022**<br>**2021**<br>**01.04.2021 to 31.03.2022**<br>**01.04.2020 to 31.03.2021**<br>Operating<br>income /<br>funding of<br>connected<br>organisation<br>Surplus/(Deficit)<br>of connected<br>organisation<br>Operating<br>income /<br>funding of<br>connected<br>organisation<br>Surplus/(Deficit)<br>of connected<br>organisation<br>**£000**<br>**£000**<br>**£000**<br>**£000**<br>210,149<br>(166)<br>198,850<br>(392)<br>183,346<br>63<br>174,398<br>(1,922)|
|---|---|



Independent auditors' issued unqualified reports on the financial statements 

## **17 Loans or Guarantees Secured against Assets of the Charity** 

There are no loans or guarantees secured against assets of the charity (2020/21: Nil). 

## **18 Other - Gifts in Kind** 

There were no gifts in kind for the year (2020/21: Nil). 

31