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2024-03-31-accounts

Annual Trustees’ Report and Accounts for The Derbyshire Community Health Services Charitable Trust (‘DCHS Charitable Trust’)

From 01 April 2023 to 31 March 2024

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 9
Financial Review 11
Reserves and Investments 12
Donating or Leaving a Legacy 13
Declaration 14
Statement of Trustee’s Responsibilities 15
Independent Examiners’ Report 16
Annual Accounts 17-34

2

Chair’s Remarks

I am pleased to present to you our Annual Report and Accounts for the financial year 2023/24 which details the work that the Charitable Trust has continued to be involved in. Some of the key projects we have been able to support this year include:

Previously the Charity has not been engaged in active fund raising. Income to the Charity has been raised from the generosity of patients and their families. This year however, we have employed a part-time interim Charity Development Manager, who has developed a strategy and begun to implement elements of the strategy to ensure that the Charity can become stable and sustainable.

The Charity has continued 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 has been to support communities disproportionately impacted by the covid pandemic. The projects supported, and now completed, are Caring for Carers, Tackling the Digital Divide and Help the Helpers. The Community Hubs project remains a live project at this stage and is due to complete in March 2025.

Looking forward into 2024/25 our continued priority is to ensure that the Charity supports its’ main objective of enhancing patient and staff health and well-being, utilise the proceeds from the sale of Rhoslan to support the nursing community in Ripley, manage the Charity’s investment portfolio, increase the profile, brand awareness and income of the Charity and to actively seek and apply for external funding opportunities.

The Charity ended the year in good financial health and I would like to say thank you to everybody involved in the work of the Charity. Finally, 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 support two member 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, grants, 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 2023 to 31 March 2024 comprised:

Name Title
Julie Houlder Chair, DCHS
Melanie Curd Associate Director of Corporate Governance/Trust Secretary, DCHS
Stacey Forbes Financial Controller, DHCFT
Michelle Mawer Charity Accountant, DCHS

5

Peter Handford Chief Finance Officer, DCHS
Dean Wallace Chief Operating Officer, DCHS
Darren Tidmarsh Chief People Officer and Deputy Chief Executive, DCHS
Stuart Proud Non-executive Director, DCHS
Rebecca McMinn Charity Development Manager (from 4 September 2023)
Sarah Harrison Head of Financial Governance, DCHS

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
Tracy Allen Chief Executive 1 April 2023 to 31 March 2024
Jim Austin Chief Information and Transformation Officer 1 April 2023 to 31 March 2024
Michelle Bateman
Director of Nursing, Allied Health Professionals
1 April 2023 to 31 March 2024
and Quality
Melanie Curd Associate Director of Corporate
Governance/Trust Secretary		 1 April 2023 to 31 March 2024
Peter Handford Chief Finance Officer 1 April 2023 to 31 March 2024
Dr Ben Pearson Medical Director 1 April 2023 to 31 August 2023
and 1 November 2023 to 31
March 2024
Seema Kumari Acting Medical Director 1 September 2023 to 31
October 2023
Jayne Needham Director of Strategy, Partnerships and 1 April 2023 to 31 March 2024
Population Health
Darren Tidmarsh Chief People Officer and Deputy Chief 1 April 2023 to 31 March 2024
Executive
Dean Wallace Chief Operating Officer 1 April 2023 to 31 March 2024
Julie Houlder Chair 1 April 2023 to 31 March 2024
Janet Dawson Non-executive Director and Vice Chair 1 April 2023 to 31 March 2024
Mark Bailey Non-executive Director 6 April 2023 to 31 March 2024
Kay Fawcett Non-executive Director 1 April 2023 to 31 March 2024
Ian Lichfield Non-executive Director 1 April 2023 to 30 June 2024
Helen Jones Non-executive Director 6 April 2023 to 31 March 2024
Stuart Proud Non-executive Director 1 April 2023 to 31 March 2024

6

Asma Nafees Non-executive Director 1 April 2023 to 31 March 2024
James Reilly Non-executive Director 1 April 2023 to 31 March 2024

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 who govern the funds 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 2023/24 was £30.2k, compared to £27.9k in 2022/23. No mark-up 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:

7

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 and Charity Development

Historically, the Charity has not engaged in active fundraising. 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. This can be in the form of cash donations, legacies and bequests. 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.

With funding received from NHS Charities Together, in September 2023, the Charity appointed a part-time Charity Development Manager for a 12-month fixed term contract. The purpose of the grant and role of the Charity Development Manager is to assist the Charity to become more sustainable in relation to fundraising opportunities and develop its brand awareness.

During the period, with Committee approval, the Charity Development Manager has begun to actively pursue additional unrestricted revenue from external grant providers. This has proved challenging due to high levels of competition but some funding has been secured, including a grant to procure digital tablets to support community nurses in South Derbyshire. These tablets allow information to disseminated in the form of video as opposed to leaflets, addressing the literacy divide among our older patients receiving care at home.

The Charity has also introduced the Power of Pennies fundraising scheme within DCHS. This allows staff members to donate the spare pennies from their monthly net wage to the Charity. Although this project is in its infancy, it has generated some interest and it has the potential to continue to grow, both within DCHS and DHcFT.

An Easyfundraising campaign has been launched which allows individuals to shop online and the retailer donates a small percentage on their behalf. This allows the Charity to gain funds from the activities of both our workforce and the general public, with zero cost to the donor.

During the year, the funds of the Charity were re-structured within DCHS. The aim of this was to enable better utilisation of the funds and to enable a wider range of services and staff to access funds. Historically there were a large amount of very small funds specifically attached to individual sites/services such as wards. The footprint of the Trust has changed significantly over the past few years leading to some funds becoming obsolete in their purpose. Administration of a large number of small funds is costly to the Charity and reduces the impact that donations can make. As a result, the funds of DCHS were consolidated, creating a general staff fund and a general patient fund, along with site specific general funds. All staff groups/departments now have greater ability to bid for Charitable Funds grants in accordance with the objects of the Charity. This is a more equitable means of utilising funds and administration of a smaller number of funds will be more cost effective for the Charity in the longer term.

The Charity Development Manager has also made inroads in developing the brand awareness of the Charity including attending staff forums and networking events and working with the Communications teams of both member Trusts. A vision, mission and strategy has also been developed for the Charity.

8

Achievements and Performance

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

Some examples of these follow:

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.

The Charity is 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 2023/24, the Charity received £95.7k. The funding supported the following projects:

9

The DCHS Charitable Trust continues in its role as lead charity for the NHS Charities Together Stage 2 Community Partnership Grants. This funding was 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, these being:

The full grant application to NHS Charities Together was made in May 2021 and was approved in August 2021. The first three projects have now been successfully completed and the Community Hubs project will finish in March 2025.

10

Priorities for 2024/25

Financial Review

2023/24 has been another year of economic uncertainty and instability due to non-domestic issues such as the Ukraine and Israel/Palestine wars, domestic uncertainty caused by the ever-changing political environment and the ongoing cost-of-living crisis. 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. All investments are held in cash apart from the investments managed by CCLA Ltd.

The Charity remains a member of NHS Charities Together. This has resulted in continued funding benefitting both member Trusts’ staff and patients, as well as local communities. This has had a positive impact on the income and expenditure of the charity.

During the period, the Charity received new donation income of £20.4k, compared to £130.1k in 2022/23. Legacy income received increased slightly at £24.5k, compared with £23.6k in 2022/23. Other miscellaneous income received was negligible compared with £0.4k in 22/23. Investment income for the year was £44.5k showing an increase of 63%, most of which related to the full year effect of improved bank interest rates. The Charity received £96k from NHS Charities Together during the reporting period. This is to fund part of the Stage 3 projects and the Charity Development Manager fixed term contract.

The Charity spent £297.4k during 2023/24, which was a decrease on the previous year’s expenditure of £373.6k. The majority of the expenditure, £162.4k, was in relation to NHS Charity Together grants, although this was a reduction on last year as most of the Stage 2 projects were coming to an end. Overall, in 2023/24, expenditure exceeded income by £112.3k.

The year end debtor figure of £52.2k includes a residual receipt due from the sale of the charitable trust property, Rhoslan, £47.4k. This was received after the year end. The remaining amount relates to dividends receivable at the year-end of £4.8k. The cash position at the end of the year was £451.9k a decrease of £149.5k. This is due mainly to utilisation of the NHS Charities Together Stage 2 funding during the period.

11

The proportion of the charity’s funds that are restricted represents 36% of total funds, compared to 44% in the previous accounting period. As above this reflects utilisation of the NHS Charities Together Stage 2 funding.

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.

The investment with CCLA has performed well during the year, with a value at 31 March 2024 of £721k, an increase of £60k which equates to 9.05%. Dividend income remained constant at £19.2k for the financial year reflecting the current stability of the investment. The interest received was £25.1k (22/23: £8k). The Bank of England base rate has improved slightly during the year which accounts for some of this, but also the average level of cash held throughout the first part of the year has increased.

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.

12

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.

13

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

14

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 15/1/25 4B Trustee Date 15/1/25

15

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 2024.

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: 15/1/25

16

Statement of Financial Activities for the year ended 31 March 2024

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 income/(expenditure) before investment gains
Profit on sale of property
Net gains/(losses) on investments
Net income/(expenditure) after
investment gains/(losses)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total fund carried forward		 Unrestricted
funds
Restricted
funds
Total
funds
Unrestricted
funds
31.03.24
31.03.24
31.03.24
31.03.23
£
£
£
£
9,121
11,312
20,433
16,583
24,505
-
24,505
3,532		 Restricted
funds
Total
funds
31.03.23
31.03.23
£
£
113,562
130,145
20,054
23,586
33,626
11,312
44,938
20,115
5
5
411
25,354
19,095
44,449
16,816
-
95,728
95,728
-		 133,616
153,731
-
411
10,429
27,245
222,766
222,766
58,985
126,135
185,120
37,342		 366,811
404,153
32,096
51,808
83,904
44,430
19,766
31,316
51,082
18,215
-
162,443
162,443
-		 -
44,430
12,974
31,189
297,998
297,998
51,862
245,567
297,429
62,645		 310,972
373,617
7,123
(119,432)
(112,309)
(25,303)
-
1,296
1,296
-
59,837
-
59,837
(25,999)		 55,839
30,536
-
-
(25,999)
66,960
(118,136)
(51,176)
(51,302)		 55,839
4,537
66,960
(118,136)
(51,176)
(51,302)		 55,839
4,537
707,862
560,378
1,268,240
759,164		 504,539
1,263,703
774,822
442,242
1,217,064
707,862		 560,378
1,268,240

The notes at pages 19 to 34 form part of this account.

17

As at 31 March 2024

Balance Sheet

Balance Sheet
As at 31 March 2024
Total funds Total funds
Note 31.03.2024 31.03.2023
£ £
Fixed assets 5
Intangible Assets 4,020 4,824
Investments 720,898 661,061
Total fixed assets 724,918 665,885
Current assets
Debtors 6 52,256 70,940
Cash at bank 7 451,884 581,172
Total current assets 9 504,140 652,112
Current liabilities
Creditors: Amounts falling due within one year 8 11,994 49,757
9 11,994 49,757
Net current assets 492,146 602,355
Total Net Assets 1,217,064 1,268,240
Total funds of the Charity 10
Restricted funds 442,242 560,378
Unrestricted funds 466,032 458,909
Revaluation Reserve 308,790 248,953
Total Funds 1,217,064 1,268,240

The notes at pages 19 to 34 form part of this account.

Signed on behalf of the Trustee:

Date 15 January 2025

18

Funds of the Charity

for the year ended 31 March 2024

2023/24
Total fund as at 1 April 2023, brought forward
Net income
Revaluations
Profit on sale of Rhoslan
Total fund as at 31 March 2024, carried forward
2022/23
Total fund as at 1 April 2022, brought forward
Net income
Revaluations
Total fund as at 31 March 2023, carried forward		 Unrestricted
funds
revaluation
reserve
Restricted
funds
£
£
248,953
560,378
-
(119,432)
59,837
-
-
1,296		 Unrestricted
funds
Total fund
£
£
458,909
1,268,240
7,123
(112,309)
-
59,837
-
1,296
308,790
442,242		 466,032
1,217,064
274,952
504,539
-
55,839
(25,999)
-		 484,212
1,263,703
(25,303)
30,536
-
(25,999)
248,953
560,378		 458,909
1,268,240

19

Statement of cash flows for the year ended 31 March 2024

Cash flows from operating activities:
Net cash (used)/generated in operating activities
Cash flows from investing activities
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
31.03.2024
Total funds
31.03.2023
£
£
(175,033)
122,264
1,296
-
44,449
27,245
45,745
27,245
(129,288)
149,509
581,172
431,663
451,884
581,172

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
(Increase)/decrease in Debtors
Increase/(Decrease) in Creditors
(Increase) in Prepayments
Amortisation
Net cash used in operating activities		 Total funds
31.03.2024
Total funds
31.03.2023
£
£
(112,309)
30,536
(44,449)
(27,245)
18,684
75,901
(37,763)
40,902
-
1,366
804
804
(175,033)
122,264

20

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) (effective 1 January 2015) – (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 2023/24 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 incoming resources 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
incoming resources 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 outgoing resources, 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.

21

Notes to the Accounts (continued)

1 Accounting Policies (continued)

1.3 Income (continued)

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.

1.4 Fixed Assets

All assets falling into the following categories are capitalised:

iv) Depreciation, amortisation and impairments

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.

22

Notes to the Accounts (continued)

1 Accounting Policies (continued)

1.5 Investment Fixed Assets (continued)

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 14.

23

1.11 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.

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.

1.12 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 10.1 and 10.2.

24

Notes to the Accounts (continued)

2 Investment income

Investment income
Bank interest receivable
Charity Official Investment Funds - dividend receivable		 <-----------------31.03.2024----------------->
Unrestricted
funds
Restricted
funds
Total funds
31.03.2024
£
£
£
14,341
10,813
25,154
11,013
8,282
19,295
25,354
19,095
44,449		 <-----------------31.03.2023----------------->
Unrestricted
funds
Restricted
funds
Total
funds
31.03.2023
£
£
£
5,472
2,552
8,024
11,344
7,877
19,221
16,816
10,429		 27,245

3 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		 <-----------------31.03.2024----------------->
<---------------------------31.03.2023---------------------------->
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total funds
31.03.2024
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total
funds
31.03.2023
£
£
£
£
£
£
37
4,249
36,462
40,711
36
14,827
18,933
33,760
57
51,222
13,072
64,294
34
23,293
10,371
33,664		 <-----------------31.03.2024----------------->
<---------------------------31.03.2023---------------------------->
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total funds
31.03.2024
No
Patient and
Staff welfare
and
amenities
Support cost
(Note 4)
Total
funds
31.03.2023
£
£
£
£
£
£
37
4,249
36,462
40,711
36
14,827
18,933
33,760
57
51,222
13,072
64,294
34
23,293
10,371
33,664
94
55,471
49,534
105,005
70
38,120
29,304		 67,424
16
2,938
1,548
4,486
5
6,310
1,798
5
25,494
-
25,494
-
-
87		 8,108
87
21
28,432
1,548
29,980
5
6,310
1,885		 8,195
14
140,167
22,276
162,443
18
275,722
22,276		 297,998
53
7,187
38,010
45,197
41
21,137
20,731
62
76,717
13,072
89,789
34
23,293
10,458
14
140,167
22,276
162,443
18
275,722
22,276		 41,868
33,751
297,998
129
224,071
73,358
297,429
93
320,152
53,465		 373,617

25

4 Support costs

Support costs
Independent Examiner's fee
Management and administration costs bought in from Derbyshire Community
Health Services NHS Foundation Trust
Other costs
Total		 <-----------------31.03.2024----------------->
<-----------------31.03.2023----------------->
Unrestricted
funds
Restricted
funds
Total
funds
31.03.2024
Unrestricted
funds
Restricted
funds
Total
funds
31.03.2023
£
£
£
£
£
£
950
700
1,650
933
667
1,600
18,186
52,415
70,601
16,499
33,669
50,168
630
477
1,107
783
914
1,697
19,766
53,592
73,358
18,215
35,250		 53,465

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		 <-----------------31.03.2024----------------->
<-----------------31.03.2023----------------->
Governance
Finance &
Administration
Total
Governance
Finance &
Administration
Total
£
£
£
£
£
£		 <-----------------31.03.2024----------------->
<-----------------31.03.2023----------------->
Governance
Finance &
Administration
Total
Governance
Finance &
Administration
Total
£
£
£
£
£
£
£19,010
£11,175
£30,185
£15,445
£12,447		 £27,892
<-----------------31.03.2024----------------->
<-----------------31.03.2023----------------->
Patient
Amenities
and Welfare
Staff
Amenities and
Welfare
Total
funds
31.03.2024
Patient
Amenities
and Welfare
Staff
Amenities and
Welfare
Total
funds
31.03.2023
£
£
£
£
£
£
937
713
1,650
1,080
520
1,600
57,103
13,497
70,600
40,989
9,179
50,168
697
411
1,108
937
760
1,697
58,737
14,621
73,358
43,006
10,459		 53,465

Management and administration costs bought in from Derbyshire Community Health Services NHS Foundation Trust of £70,600, includes amounts of £14,918 in relation to the Charity Development Manager recharge and £22,276 in relation to the management of the NHS Charities Together projects.

26

5 Fixed Assets

2023/24
Cost/Market value at 31 March
2023
Less Disposals
Add: additions
Revaluations during the period
Cost/Market value at 31 March
2024
2022/23
Cost/Market value at 31 March
2022
Less Disposals
Add: additions
Revaluations during the period
Cost/Market value at 31 March
2023
Value transferred from
Derbyshire Mental Health
Services NHS Trust General
Charity at 1 April 2007		 Intangible Assets -
Harlequin Software
Investments -
COIF
Total
£
£
£
4,824
661,061
665,885
-
-
0
-
-
0
(804)
59,837
59,033
4,020
720,898
724,918
5,628
687,060
692,688
-
-
-
-
-
-
(804)
(25,999)
(26,803)
4,824
661,061
665,885
-
412,845
582,845

27

Notes to the Accounts (continued)

6 Debtors

Debtors
Amounts falling due within one year:
Other debtors:
Proceeds from Sale of Property
Dividend Income
Legacy income
Total debtors falling within one year
Cash at bank
Cash at commercial banks
Creditors : Amounts falling due within one year
Amounts falling due within one year:
Accruals - Independent Examiner's Fee
Accruals - other
Derbyshire Community Health Services NHS Foundation Trust
Derbyshire Healthcare NHS Foundation Trust
Total creditors falling due within one year		 31.03.2024
31.03.2023
£
£
47,411
46,115
4,845
4,770
-
20,055
52,256
70,940
31.03.2024
31.03.2023
£
£
451,884
581,172
31.03.2024
31.03.2023
£
£
1,650
1,600
129
-
10,215
8,351
-
39,806
11,994
49,757

7 Cash at bank

8 Creditors : Amounts falling due within one year

28

Notes to the Accounts (continued)

9 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.

9.1 Financial assets

Assets as per balance sheet
Debtors excluding non financial assets
Cash and cash equivalents at bank and in hand
Total		 Loans and receivables
31.03.2024
31.03.2023
£
£
52,256
70,940
451,884
581,172
504,140
652,112

9.2 Financial liabilities

Liabilities as per balance sheet
Creditors excluding non financial liabilities
Total		 Other financial liabilities
31.03.2024
31.03.2023
£
£
11,994
49,757
11,994
49,757

29

Notes to the Accounts (continued)

10 Reconciliation of funds

10.1 2023/24

Restricted funds
Charities Together Derbyshire-wide
Charities Together DHFT
Rhoslan
League of Friends - Bakewell
Pulmonary Rehab Fund
Charities Together - Charity Development
Grant
Citizens Advice Bureau Grants
Edgar E Lawley Grant
NHS CT Stage 3
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 (53) funds less than £10,000
Total designated funds
General Funds - Material Funds over
£10,000
Umbrella Charity, Ilkeston Hospital General
Fund
Umbrella Charity, Babington Hospital General
Fund
Whitworth General General Fund
Ripley General Fund
Patients - General Fund
Staff - General Fund
Other (12) 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
b/f
£
Income
£
Expenditure
£
255,005
-
162,444
59
-
-
172,206
12,081
15,909
113,054
6,273
4,889
20,055
590
515
-
30,128
15,089
-
10,000
2
-
2,023
19
-
65,040
46,701		 Transfers
£
-
-
-
-
-
-
-
-
-		 Gain/(Loss)
on
revaluation
£
Fund
balances
c/f
£
-
92,561
-
59
1,296
169,674
-
114,438
-
20,130
-
15,039
-
9,998
-
2,004
-
18,339
560,378
126,135
245,568		 -
1,296
442,242
26,408
1,071
463
17,281
1,259
425
95,838
5,871
17,775		 (27,016)
(18,115)
(50,999)		 -
-
-
-
-
32,935
139,527
8,201
18,663		 (96,130) -
32,935
143,566
14,067
5,448
16,419
751
563
77,937
3,554
4,795
7,281
21,771
946
21,091
3,963
4,414
413
3,646
13,048
52,676
3,029
3,983		 (53,606)
(8,279)
(39,299)
(13,907)
115,745
115,745
(20,269)		 -
98,579
-
8,328
-
37,397
-
14,199
-
136,385
-
106,756
-
31,453
319,382
50,781
33,197		 96,130 -
433,097
458,909
58,985
51,862		 - -
466,032
248,953
-
-		 -
59,837
308,790
248,953
-
-		 -
59.837
308,790
1,268,242 185,117
297,428		 -
61,133
1,217,064

30

Notes to the Accounts (continued)

10 Reconciliation of funds

10.2 2022/23

Restricted funds
Charities Together BAME
Charities Together DCHS
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
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
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
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
20,880
46,879		 -
(25,999)
248,953
274,952
-
-		 -
(25,999)
248,953
1,263,703 404,152
373,617		 -
(25,999)
1,268,240

31

Notes to the Accounts (continued)

10 Reconciliation of funds (continued)

10.3 Details of funds

Restricted Funds

Name of fund Description of the nature and purpose of each fund

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

Charities Together - Charity Development Grant To aid in the development of the Charity to become more sustainable Citizens Advice Grants For the provision of Citizen Advice services to DCHS patients Edgar E Lawley Grant This fund was created to provide smart tablets to be used in the community for community nursing staff to show patients appropriate information videos. NHS CT Stage 3 To support the long term health and recovery of NHS staff, patients and volunteers impacted by Covid 19.

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.

Undesignated Funds - Material Funds

Name of fund

Description of the nature and purpose of each fund

Patient General Fund For the benefit and care of all patients throughout DCHS Staff General Fund For the benefit of all staff within DCHS

32

Notes to the Accounts (continued)

13

14

11 Contingencies

There are no contingent losses or gains identified at the end of the year (2022/23: Nil).

12 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 2023/24

Trustee remuneration

No remuneration was paid or is payable to the Corporate Trustee (2022/23: Nil).

Related party transactions

Transactions with trustees

There were no transactions with the trustees (nor members of their family) during the year (2022/23: Nil).

Transactions that had to be reimbursed with other related parties

Some costs totalling £92,223 (2022/23: £102,952) were met initially by Derbyshire Community Health Services NHS Foundation Trust. The Charity Development Manager has been employed by Derbyshire Community Health Services NHS Foundation Trust and salary recharged to the Charity. The amount recharged during the period was £14,918. £nil (2022/232: £719) was met initially by Derbyshire Healthcare NHS Foundation Trust, and then reimbursed by the Charitable Trust.

Further costs of £52,461 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 £30,185 (2022/23: £27,892)

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
31.03.2024
31.03.2023
31.03.2024
31.03.2023
£
£
£
£
-
-
10,215
8,351
-
-
39,806
-
-
10,215
48,157
Income
Expenditure
31.03.2024
31.03.2023
31.03.2024
31.03.2023
£
£
£
£
-
-
40,711
33,760
-
-
64,294
33,664
-
-
4,486
8,108
-
-
25,494
87
-
-
134,985
75,619

33

Notes to the Accounts (continued)

14.1 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
01.04.2023 to 31.03.2024
Operating
income /
funding of
connected
organisation
Surplus/(Deficit)
of connected
organisation
£000
£000
226,939
(56,381)
218,298
(9,826)		 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

Independent auditors' issued unqualified reports on the financial statements

15 Loans or Guarantees Secured against Assets of the Charity

There are no loans or guarantees secured against assets of the charity (2022/23: Nil).

16 Other - Gifts in Kind

There were no gifts in kind for the year (2022/23: Nil).

34