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2023-03-31-accounts

Annual Trustees’ Report for DCHS Charitable Trust

From 01 April 2022 to 31 March 2023

Charity Registration Number: 1053329

1

Contents

Chair’s remarks 3
Administrative Details 4
Introduction 5
Structure and Governance 5
Administration 7
Objectives 7
Fundraising 8
Achievements and Performance 8
Financial Review 10
Reserves and Investments 11
Donating or Leaving a Legacy 12
Declaration 13
Statement of Trustee’s Responsibilities 14
Independent Examiners’ Report 15
Annual Accounts 16-31

2

Chair’s Remarks

I am pleased to present to you our Annual Report and Accounts for the financial year 2022/23 which details the vital work that the Charitable Trust has continued to undertake. 2022/23 has seen a significant increase in activity and some of the key projects we have been able to support this year include:

The Charity continues to provide the lead role of the Stage 2 Community Partnership Grant on behalf of NHS Charities Together across Derbyshire. The aim of this funding is to support communities disproportionately impacted by the covid pandemic. The projects supported are Caring for Carers: Tackling the Digital Divide: Help the Helpers: Community Hubs.

The Charity ended the year with our financial health in a good shape. I’d like to thank all those involved in the work of the Charity and Stuart Proud who has chaired on my behalf when I have not been available.

Looking forward into 2023/24 our priority is to ensure that the charity supports its’ main objective of enhancing patient and staff experience and with this in mind we are undertaking a restructure of the current many different funds into a smaller number of larger funds which it is hoped will increase accessibility to the charity. We are also pleased to have received confirmation that our stage 3 application to NHS Charities together has been successful and that a development grant has been received to fund a Charity Development Manager role for 12 months. Rebecca McMinn is developing a strategy for the charity aimed at providing stability and sustainability to Charitable Funds.

None of this work would have been possible without the generosity of the public and the Charity wishes to thank everybody.

Julie Houlder

The DCHS Charitable Trust, Chair

3

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 Browne Jacobson LLP 7 Park Square East 44 Castle Gate Leeds Nottingham LS1 2LW NG1 7BJ

4

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 passes 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 2022 to 31 March 2023 comprised:

Name Title
Prem Singh Chair, DCHS(left 31 December 2022)
Julie Houlder Non-Executive Director, DCHS
Chair, DCHS (from 1 January 2023)
Cath Benfield DeputyDirector of Finance, DCHS(left 2 January2023)

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Melanie Curd Associate Director of Corporate Governance/Trust Secretary, DCHS
William Jones Chief Operating Officer, DCHS (left 22 May 2022)
Stacey Forbes Financial Controller, DHCFT
Michelle Mawer CharityAccountant, DCHS
Peter Handford Chief Finance Officer(from 3 January2023)
Dean Wallace Chief Operating Officer (from 1 September 2022)
Darren Tidmarsh Chief People Officer and Deputy Chief Executive (from 30 May 2022)
Stuart Proud Non-executive Director

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

Name Title Date
TracyAllen Chief Executive 1 April 2022 to 31 March 2023
Jim Austin Chief Information and Transformation Officer 1 April 2022 to 31 March 2023
Michelle Bateman
Director of Nursing, Allied Health Professionals
1 April 2022 to 31 March 2023
and Quality
Cath Benfield Interim Chief Finance Officer 1 April 2023 to 2 January2023
Melanie Curd Associate Director of Corporate 1 April 2022 to 31 March 2023
Governance/Trust Secretary
Peter Handford Chief Finance Officer 3 January 2023 to 31 March
2023
William Jones Chief Operating Officer and Deputy Chief 1 April 2022 to 27 May 2022
Executive
Dr Ben Pearson Medical Director 1 April 2022 to 31 March 2023
Darren Tidmarsh Chief People Officer 1 April 2022 to 31 March 2023
30 May 2022 – 31 March 2023
Deputy Chief Executive
Dean Wallace Chief Operating Officer 1 September 2022 –
31 March 2023
Jane Warder Interim Chief OperatingOfficer 1 June 2022 – 31 August 2022

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Julie Houlder Chair 1 January 2023 – 31 March
2023
1 April 2022 – 31 December
2022
Non-executive Director
Kaye Burnett Vice Chair 1 April 2022 - 31 March 2023
KayFawcett Non-executive Director 1 April 2022 - 31 March 2023
Janet Dawson Non-executive Director 1 April 2022 – 31 March 2023
Ian Lichfield Non-executive Director 1 April 2022 - 31 March 2023
Asma Nafees Associate Non-executive Director 1 April 2022 – 31 March 2023
Stuart Proud Non-executive Director 1 April 2022 - 31 March 2023
Amo Raju Associate Non-executive Director 1 April 2022 – 31 March 2023
James Reilly Non-executive Director 1 April 2022 - 31 March 2023
Prem Singh Chair 1 April 2022 – 31 December
2022

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 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. Fund managers can authorise expenditure up to £2,000. Authorisation between £2,000 and £10,000 rests with either the Chief Executive or the Chief Finance 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 2022/23 was £27.9k, compared to £27k in 2021/22. 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:

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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

Currently, the Charity does not actively fundraise. 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.

However, during 2022/23 we were able to bid for, and were successful in obtaining, a Development Grant from NHS Charities Together. This is funding a part-time Charity Development Manger for 12 months. The purpose of the Development Grant is to assist the Charity to become more sustainable in relation to fundraising opportunities and develop its brand awareness.

Achievements and Performance

The past year has been financially difficult due to the domestic economic and political climate, as well as emerging non-domestic issues. Despite this, the Charity has once again been able to support a wide range of charitable and health related activities within its two member NHS Trusts.

Some examples of these follow:

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These purchases are examples of the variety of projects the Charity has been able to fund, thus enhancing the provision of care and outcomes for our patients and the wellbeing 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. Resulting from the membership, in 2022/23, the Charity received £222.8k in relation to the Stage 2 Community Partnership Grants. This funding along with previous funding granted, has supported various projects in 2022/23:

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.

The four projects making up the Derbyshire grant are:

The full grant application to NHS Charities Together was made in May 2021 and was approved in August 2021. Three out of the four projects were operational by 31[st] March 2022 and the final

9

project was operational by 31[st] March 2023. All projects are currently reviewing ways to try and become self-sustaining at the end of the funding period.

A key focus of the charity in 2023/24 will be working alongside these partner organisations to ensure the successful delivery of each of the project’s intended outcomes.

Priorities for 2023/24

Financial Review

2022/23 has been another year of economic uncertainty and instability due to non-domestic issues such as the Ukraine war and domestic uncertainty caused by the ever-changing political environment and the cost-of-living crisis throughout the period. However, 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 continued to benefit from significant grant funding throughout the year. This has had a positive impact on the income and expenditure of the charity.

During the period, the Charity received new donation income of £130.1k, compared to £14.4k in 2021/22. This included a very generous and substantial donation of £113.5k from the League of Friends Bakewell Hospital towards the Bakewell integrated health hub development project. Legacy income received was £23.6k, compared with £102.2k in 2021/22. Other miscellaneous income received was £0.4k, a decrease of £2.6k. Investment income for the year was £27.2k showing an increase of 55%, most of which related to improved bank interest receipts throughout the year. The Charity received the second half of the NHS Charities Together project income of £223k in the reporting period. This is to fund the remaining lives of the Stage 2 Community Partnership Projects.

The Charity spent £373.6k during 2022/23 which was a substantial increase on the previous year’s expenditure of £149.6k. The majority of the expenditure, £298k was in relation to NHS Charity Together grants. Overall, in 2022/23, income exceeded expenditure by £30.5k. This is

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substantially less than the previous period but is due to the NHS Charities Together Community Projects being in operation for most of the year and drawing down their funding.

The year end debtor figure of £70.9k includes a residual receipt due from the sale of the charitable trust property, Rhoslan, £46.1k, £20.1k in relation to a bequest not received at the year end and £4.7k dividends not yet received. The cash position at the end of the year was £581.2k an increase of £149.5k. This is due mainly to the receipt of the NHS Charities Together Stage 2 funding and crystallisation of the 2021/22 bequest.

The proportion of the charity’s funds that are restricted represents 44% of total funds, compared to 40% in the previous accounting period.

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 2023, the value of the investment portfolio was £661k, a decrease of £26k, which equates to 3.8%. Dividend income has increased slightly to £19.2k for the financial year. Throughout the year, the Bank of England base rate has continued to increase. This has resulted in bank interest of £8k being earned, compared to £0.2k in 2021/22.

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 807540 or email dchst.cfenquiries@nhs.net for further details.

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

13

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:

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 audit information and to establish that the charity's independent examiners are aware of that information. As far as the Corporate Trustee is aware, there is no relevant information of which the charity's independent examiners are unaware.

On behalf of the Corporate Trustee:

Signed:

Trustee Date 09/01/24 Trustee Date 09/01/24

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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 2023.

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

Since the Trust’s income exceeded £250,000 your examiner must be a member of a body listed in section145 of the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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: 9/1/2024

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Statement of Financial Activities for the year ended 31 March 2023

Note
Income from:
Donations and legacies
Donations
Legacies
Total Donations and Legacies
Other trading activities
Jumble sales, raffle tickets, etc.
Investment income
2
Grants Received
Total Income
Expenditure on:
Charitable activities
Grants funding of activities
3 & 4
Patients and Staff welfare and amenities
Other Expenditure
Grants made to NHSCT projects
Total expenditure
Net (expenditure)/income before investment
gains
Profit on sale of property
Net (losses)/gains on investments
Net (expenditure)/income after investment gains
Net movement in funds
5
Reconciliation of funds
Total funds brought forward at 1 April 2022
Total fund carried forward
The notes at pages 20 to 31 form part of this
account.		 Unrestricted
funds
Restricted
funds
Total
funds
31.03.23
31.03.23
31.03.23
16,583
113,562
130,145
3,532
20,054
23,586		 Total funds
31.03.22
£
14,457
102,204
20,115
133,616
153,731
411
411
16,816
10,429
27,245
-
222,766
222,766		 116,661
2,983
17,577
268,320
37,342
366,811
404,153		 405,541
44,430
-
44,430
18,215
12,974
31,189
297,998
297,998		 98,002
31,289
20,329
62,645
310,972
373,617		 149,620
(25,303)
55,839
30,536
-
-
-
( 25,999)
-
(25,999)		 255,921
-
50,021
-
(51,302)
55,839
4,537		 305,942
-
(51,302)
55,839
4,537
759,164
504,539
1,263,703		 305,942
957,761
707,862
560,378
1,268,240		 1,263,703

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Balance Sheet As at 31 March 2023

Note
Fixed assets
6
Intangible Assets
Tangible Assets
Investments
Total fixed assets
Current assets
Debtors
7
Prepayments
8
Cash at bank
9
Total current assets
Current liabilities
Creditors: Amounts falling due within one year
10
Net current assets
Total Net Assets
Total funds of the Charity
12
Restricted funds
Unrestricted funds
Revaluation Reserve
Total Funds		 Total funds
Total funds
31.03.2023
31.03.2022
£
£
4,824
5,628
-
-
661,061
687,060
665,885
692,688
70,940
146,841
-
1,366
581,172
431,663
652,112
579,870
49,757
8,855
49,757
8,855
602,355
571,015
1,268,240
1,263,703
560,378
504,539
458,909
484,212
248,953
274,952
1,268,240
1,263,703

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

Signed on behalf of the Trustee:

Date ………09/01/24……………………………………………

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Funds of the Charity

for the year ended 31 March 2023

2022/23
Total fund as at 1 April 2022, brought forward
Net income
Revaluations
Transfers between funds
Total fund as at 31 March 2023, carried forward
2021/22
Total fund as at 1 April 2021, brought forward
Net income
Revaluations
Transfers between funds
Total fund as at 31 March 2022, carried forward		 Unrestricted
funds
revaluation
reserve
Restricted
funds
£
£
274,952
504,539
-
55,839
(25,999)
-
-
-		 Unrestricted
funds
Total fund
£
£
484,212
1,263,703
(25,303)
30,536
-
-
-
-
248,953
560,378		 458,909
1,268,240
224,931
270,190
-
214,349
50,021
-
-
20,000		 462,640
957,761
41,572
255,921
-
50,021
(20,000)
-
274,952
504,539		 484,212
1,263,703

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Statement of cash flows for the year ended 31 March 2023

Cash flows from operating activities:
Net cash generated by operating activities
Cash flows from investing activities
Purchase of Intangible Assets
Proceeds from sale of investments
Proceeds from sale of property
Dividends and interest from investments
Net cash generated from investing activities
Change in cash and cash equivalent in the reporting period
Cash and cash equivalent at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period		 Total funds
31.03.2023
Total funds
31.03.2022
£
£
122,264
251,655
-
(75,000)
-
-
-
-
27,245
17,577
27,245
(57,423)
149,509
194,232
431,663
237,431
581,172
431,663

Reconciliation of net expenditure to net cash flow from operating activities

Net Income for the reporting period (as per the statement of financial
activities)
Adjustments for:
Dividends and interest from investment
Decrease in Debtors
Increase in Creditors
Decrease/(Increase) in Prepayments
Amortisation
Net cash generated by operating activities		 Total funds
31.03.2023
Total funds
31.03.2022
£
£
30,536
255,921
(27,245)
(17,577)
75,901
5,793
40,902
6,760
1,366
(46)
804
804
122,264
251,655

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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 of 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 2022/23 Accounts.

1.3 Income

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 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.

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Notes to the Accounts (continued)

1 Accounting Policies (continued)

1.4 Fixed Assets

All assets falling into the following categories are capitalised:

Freehold land is not depreciated.

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

1.5 Investment Fixed Assets

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.

21

Notes to the Accounts (continued)

1 Accounting Policies (continued)

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 accounts 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.

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.

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 have been allocated in proportion to total spend on an average balance principle.

The Trustee takes the approach that this method is a fairer way of allocating costs as it favours the smaller Designated funds with comparatively high transaction volumes but low value.

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
Charity Official Investment Funds - dividend receivable
Expenditure on charitable activities
Grant funding of activities
Derbyshire Community Health Services NHS Foundation
Trust
Patients welfare and amenities
Staff welfare and amenities
Total grant payable
Derbyshire Healthcare NHS Foundation Trust
Patients welfare and amenities
Staff welfare and amenities
Total grant payable
NHS Charities Together external activities
Total funding
Patients welfare and amenities
Staff welfare and amenities
NHS Charities Together activities		 <-----------------31.03.2023----------------->
<----------------31.03.2022-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2023
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
£
£
£
5,472
2,552
8,024
129
68
197
11,344
7,877
19,221
11,448
5,932
17,380
16,816
10,429
27,245
11,577
6,000
17,577
<---------------------------31.03.2023---------------------------->
<---------------------------31.03.2022---------------------------->
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total funds
31.03.2023
No
Patient and
Staff welfare
and amenities
Support cost (Note
4)
Total funds
31.03.2022
£
£
£
£
£
£
36
14,827
18,933
33,760
17
78,744
18,208
96,952
34
23,293
10,371
33,664
19
17,881
11,271
29,152		 <-----------------31.03.2023----------------->
<----------------31.03.2022-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2023
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
£
£
£
5,472
2,552
8,024
129
68
197
11,344
7,877
19,221
11,448
5,932
17,380		 <-----------------31.03.2023----------------->
<----------------31.03.2022-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2023
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
£
£
£
5,472
2,552
8,024
129
68
197
11,344
7,877
19,221
11,448
5,932
17,380		 <-----------------31.03.2023----------------->
<----------------31.03.2022-------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2023
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
£
£
£
5,472
2,552
8,024
129
68
197
11,344
7,877
19,221
11,448
5,932
17,380
16,816
10,429
27,245
11,577		 6,000
17,577
70
38,120
29,304		 67,424
36
96,625		 29,479
126,104
5
6,310
1,798
-
-
87		 8,108
23
3,367
87
2
-
(1,990)		 1,720
5,087

90
-
(1,900)
5
6,310
1,885		 8,195
25
1,377		 1,810
3,187
18
275,722
22,276		 297,998
1
20,329		 -
20,329
41
21,137
20,731
34
23,293
10,458
18
275,722
22,276		 41,868
40
82,111
33,751
21
15,891
297,998
1
20,329		 19,928
102,039
11,361
27,252
-
20,329
93
320,152
53,465		 373,617
62
118,331		 31,289
149,620

3 Expenditure on charitable activities

23

4 Support costs

Support costs
Independent Examiner's fee
Management and administration costs bought in from Derbyshire Community
Health Services NHS Foundation Trust
Management fee funded by NHS CT grant
Other costs
Total		 <-----------------31.03.2023----------------->
<-----------------31.03.2022----------------->
Unrestricted
funds
Restricted funds
Total funds
31.03.2023
Unrestricted
funds
Restricted funds
Total funds
31.03.2022
£
£
£
£
£
£
933
667
1,600
987
513
1,500
16,499
11,393
27,892
17,804
9,196
27,000
-
22,276
22,276
-
-
-
783
914
1,697
1,836
953
2,789
18,215
35,250
53,465
20,627		 10,662 31,289

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.

Management and Administration costs
Allocation of support costs
Basis of allocation - actual spend
Independent Examiner's fees
Management and administration costs bought in from Derbyshire Community
Health Services Foundation Trust
Other costs
Total		 <-----------------31.03.2023----------------->
<-----------------31.03.2022----------------->
Governance
Finance &
Administration
Total
Governance
Finance &
Administration
Total
£15,445
£12,447
£27,892
£14,951
£12,049
£27,000
<-----------------31.03.2023----------------->
<-----------------31.03.2022----------------->
Patient
Amenities and
Welfare
Staff Amenities and
Welfare
Total funds
31.03.2023
Patient
Amenities and
Welfare
Staff Amenities
and Welfare
Total funds
31.03.2022
£
£
£
£
£
£
1,080
520
1,600
950
550
1,500
40,989
9,179
50,168
17,205
9,795
27,000
937
760
1,697
1,774
1,015
2,789
43,006
10,459
53,465
19,929
11,360
31,289

24

Notes to the Accounts (continued)

4 Support costs (continued)

4.1 Analysis of Total Expenditure

Independent Examiner's fee
Bought-in services
Grant funding of activities
5
Changes in Resources
Available for Charity Use
Net movement in funds for the
year
Net movement in funds available
for future activities
6
Fixed Assets
2022/23
Cost/Market value at 31 March
2022
Less Disposals
Add: additions
Revaluations during the period
Cost/Market value at 31 March
2023
2021/22
Cost/Market value at 31 March
2021
Less Disposals
Add: additions
Revaluations during the period
Cost/Market value at 31 March
2022
Value transferred from
Derbyshire Mental Health
Services NHS Trust General
Charity at 1 April 2007		 Costs of activities for
charitable objectives
Management and
Administration
£
£
-
1,600
-
51,865
320,152
-		 Total funds
31.03.2023
Total funds
31.03.2022
£
£
1,600
1,500
51,865
29,789
320,152
118,331		 Total funds
31.03.2023
Total funds
31.03.2022
£
£
1,600
1,500
51,865
29,789
320,152
118,331
320,152
53,465		 373,617
149,620
Unrestricted funds
Restricted funds
£
£
(51,302)
55,839		 Total funds
31.03.2023
Total funds
31.03.2022
£
£
4,537
305,942
(51,302)
55,839		 4,537
305,942
Intangible Assets -
Harlequin Software
Tangible Assets -
Rhoslan Property
£
£
5,628
-
-
-
-
-
(804)
-		 Investments -
COIF
Total
£
£
687,060
692,688
-
-
-
-
(25,999)
(26,803)
4,824
-		 661,061
665,885
6,432
0
-
-
-
-
(804)
-		 562,038
568,470
-
-
75,000
75,000
50,022
49,218
5,628
-		 687,060
692,688
-
170,000		 412,845
58		 2,845

25

Notes to the Accounts (continued)

7 Debtors

Amounts falling due within one year:
Other debtors:
Proceeds from Sale of Property
Dividend Income
Legacy income
Total debtors falling within one year
8
Prepayment
Software support costs
9
Cash at bank
Cash at commercial banks
10
Creditors : Amounts falling due within one year
Amounts falling due within one year:
Accruals - Independent Examiner's Fee
Derbyshire Community Health Services NHS Foundation Trust
Derbyshire Healthcare NHS Foundation Trust
Total creditors falling due within one year
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
Loans and receivables
Assets as per balance sheet
Debtors excluding non financial assets
Cash and cash equivalents at bank and in hand
Total
11.2
Financial liabilities
Other financial liabilities
Liabilities as per balance sheet
Creditors excluding non financial liabilities
Total		 31.03.2023
31.03.2022
£
£
46,115
46,115
4,770
4,770
20,055
95,956
70,940
146,841
31.03.2023
31.03.2022
£
-
1,366
31.03.2023
31.03.2022
£
£
581,172
431,663
31.03.2023
31.03.2022
£
£
1,600
1,500
8,351
6,915
39,806
440
49,757
8,855
31.03.2023
31.03.2022
£
£
70,940
146,841
581,172
431,663
652,112
578,504
31.03.2023
31.03.2022
£
£
49,757
8,855
49,757
8,855

26

Notes to the Accounts (continued)

12 Reconciliation of funds

12.1

Restricted funds
Charities Together BAME
Charities Together Derbyshire-wide
Charities Together DHFT
Rhoslan
League of Friends - Bakewell
Pulmonary Rehab Fund
Total restricted fund
Unrestricted Funds.
Designated Funds
Material funds over £10,000
Umbrella Charity, Ward Equipment, Ripley
Hospital Fund
Umbrella Charity, Ilkeston Hospital Heanor Ward
Fund
Other (54) funds less than £10,000
Total designated funds
Unrestricted Funds.
General Funds
Material Funds over £10,000
Umbrella Charity, Ilkeston Hospital General
Fund
Umbrella Charity, Babington Hospital General
Fund
Whitworth General General Fund
Patients - General Fund
Staff - General Fund
Other (13) funds less than £10,000
Total general funds
Total unrestricted funds.
Revaluation reserve
Unrealised gain/(loss) on revaluation
COIF
Total unrealised gain/(loss)
Total funds		 Fund
balances
01.04.2022
b/f
Income
Expenditure
£
£
£
48,245
-
(48,246)
246,991
222,766
(214,752)
35,059
-
(35,000)
174,244
7,555
(9,593)
-
116,435
(3,381)
-
20,055
-		 Transfers
Gain/(Loss)
on
revaluation
Fund
balances
31.03.2023
c/f
£
£
-
-
(1)
-
-
255,005
-
-
59
-
-
172,206
-
-
113,054
-
-
20,055
504,539
366,811
(310,972)		 -
-
560,378
25,891
1,619
(1,102)
16,708
1,290
(717)
99,890
11,258
(15,310)		 -
-
26,408
-
-
17,281
-
-
95,838
142,489
14,166
(17,128)		 -
-
139,527
142,290
9,053
(7,777)
18,469
3,162
(5,212)
78,348
2,895
(3,306)
20,870
1,429
(1,208)
20,870
1,600
(22,057)
60,876
5,037
(5,956)		 -
-
143,566
-
-
16,419
-
-
77,937
-
-
21,091
-
-
413
-
-
59,957
341,723
23,176
(45,517)		 -
-
319,382
484,212
37,342
(62,645)		 -
-
458,909
274,952
-
-		 -
(25,999)
248,953
274,952
-
-		 -
(25,999)
248,953
1,263,703
404,152
(373,617)		 -
(25,999)
1,268,240

27

Notes to the Accounts (continued)

Reconciliation of funds

12

12.1
Restricted funds
Charities Together BAME
Charities Together DCHS
Charities Together Derbyshire-wide
Charities Together DHFT
Rhoslan
Total restricted fund
Unrestricted Funds.
Designated Funds
Material funds over £10,000
Umbrella Charity, Ward Equipment, Ripley
Hospital Fund
Umbrella Charity, Ilkeston Hospital Heanor Ward
Fund
Other (54) funds less than £10,000
Total designated funds
Unrestricted Funds.
General Funds
Material Funds over £10,000
Umbrella Charity, Ilkeston Hospital General Fund
Umbrella Charity, Babington Hospital General
Fund
Whitworth General General Fund
Patients - General Fund
Staff - General Fund
Other (13) funds less than £10,000
Total general funds
Total unrestricted funds.
Revaluation reserve
Unrealised gain/(loss) on revaluation
COIF
Total unrealised gain/(loss)
Total funds		 Fund
balances
01.04.2021
b/f
Income
Expenditure
£
£
£
48,245
-
-
7,155
-
(27,155)
-
267,320
(20,329)
35,396
-
(338)
179,394
5,999
(11,149)		 Transfers
Gain/(Loss)
on
revaluation
Fund
balances
31.03.2022
c/f
£
£
-
-
48,245
20,000
-
-
-
-
246,991
-
-
35,059
-
-
174,244
270,190
273,319
(58,970)		 20,000
-
504,539
27,728
970
(1,566)
11,858
6,349
(694)
113,084
11,413
(21,123)		 (1,241)
-
25,891
(805)
-
16,708
(3,485)
-
99,889
152,670
18,731
(23,381)		 (5,531)
-
142,488
147,710
7,948
(6,543)
19,729
484
(859)
83,692
2,053
(3,642)
49,978
(27,108)
47,978
(27,108)
58,829
7,050
(1,997)		 (6,824)
-
142,290
(885)
-
18,469
(3,755)
-
78,348
-
-
20,870
-
-
20,870
(3,004)
-
60,877
309,960
113,490
(67,257)		 (14,469)
-
341,724
462,630
132,221
(90,638)		 -
(20,000)
-
484,212
224,931
-
-		 -
50,021
274,952
224,931
-
-		 -
50,021
274,952
957,751
405,539
(149,609)		 -
50,021
1,263,703

28

Notes to the Accounts (continued)

12 Reconciliation of funds (continued)

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 - Derbyshire-wide For the benefit of staff and patients within the Derbyshire County Community adversely
affected 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
League of Friends - Bakewell Project This fund was created on the closure of the League of Friends, Bakewell Hospitals. The
funding is to be used towards the new Bakewell development project.
Pulmonary Rehab Fund This fund was created as a result of a bequest for the benefit of the North Derbyshire
Respiratory Team
Designated Funds - Material funds
Name of fund Description of the nature and purpose of each fund
Umbrella Charity, Ward Equipment at Ripley For the purchase of medical equipment for use on the wards at Ripley Hospital.
Hospital.
Umbrella Charity, Heanor Ward Ilkeston Hospital. For the comfort and care of patients within the Heanor Ward at Ilkeston Hospital.
Patient General Fund For the benefit and care of all patients throughout DCHS
Staff General Fund For the benefit of all staff within DCHS

29

Notes to the Accounts (continued)

15

16

13

Contingencies

There are no contingent losses or gains identified at the end of the year (2021/22: 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 2022/23

Trustee remuneration

No remuneration was paid or is payable to the Corporate Trustee (2021/22: Nil).

Related party transactions

Transactions with trustees

There were no transactions with the trustees (nor members of their family) during the year (2021/22: Nil).

Transactions that had to be reimbursed with other related parties

Some costs totalling £102,952 (2021/22: £117,906) were met initially by Derbyshire Community Health Services NHS Foundation Trust and a further £719 (2021/22: £3,822) was met initially by Derbyshire Healthcare NHS Foundation Trust, and then reimbursed by the Charitable Trust.

Further costs of £50,168 have been paid to Derbyshire Community Health Services NHS Trust for the provision of administration services. £22,276 of this has been funded by NHS CT and relates to administration of the NHS CT projects. Costs in relation to the provision of administration services excluding NHS CT were £27,892 (2021/22: £27,000)

Derbyshire Community Health Services NHS Foundation
Trust
Derbyshire Healthcare NHS Foundation Trust
Derbyshire Community Health Services NHS Foundation
Trust
Patients welfare and amenities
Staff welfare and amenities
Derbyshire Healthcare NHS Foundation Trust
Patients welfare and amenities
Staff welfare and amenities		 Debtors
Creditors
31.03.2023
31.03.2022
31.03.2023
31.03.2022
£
£
£
£
-
-
8,351
6,915
-
-
39,806
440
-
-
48,157
7,355
Income
Expenditure
31.03.2023
31.03.2022
31.03.2023
31.03.2022
£
£
£
£
-
-
33,760
96,952
-
-
33,664
29,152
-
-
8,108
5,087
-
-
87
-1,901
-
-
75,619
129,291

30

Notes to the Accounts (continued)

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
undertaken and details of any qualifications expressed by their
auditors
Derbyshire Community Health Services NHS Foundation Trust
Derbyshire Healthcare NHS Foundation Trust		 2023
01.04.2022 to 31.03.2023
Operating
income /
funding of
connected
organisation
Surplus/(Deficit)
of connected
organisation
£000
£000
226,983
1,453
205,809
2,470		 2022
01.04.2021 to 31.03.2022
Operating
income /
funding of
connected
organisation
Surplus/(Deficit)
of connected
organisation
£000
£000
210,149
(166)
183,346
63

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 (2021/22: Nil).

18 Other - Gifts in Kind

There were no gifts in kind for the year (2021/22: Nil).

31