NHS
Surrey and Sussex Healthcare
NHS Trust
SASHCHARITY
Your hospital charity
SASH CHARITY
ANNUAL REPORT AND ACCOUNTS
st
For the year ended 31 March 2022
Charity Registration number: 1054072

SASH Charity- Registered No. 1054072
DIRECTORS, MANAGEMENT, PRINCIPAL OFFICE AND ADVISORS
Directors
The Charity has a Corporate Trustee - the Surrey and Sussex Healthcare NHS Trust. The members of the
NHS Tiusl Board who were in post al the dale on which the Trustee's report was signed were..
Richard Shaw
Chair
Non-Executive Director
COmmen￿d as Chairman November
2018
Commenced September 2012 as a
NED until October 2018
Commenced July 2019
Yasmin Khan
Non-Execulive Director & Deputy SID
Chair of Charitable Funds Comrnillee from
lember 2022
Non-Execulive Director and member of the
Charitable Funds Committee from August
2019.
Chair of Charitable Funds Committee from
September 2019 to September 2022
Chair of Audit Committee from Septembe
2022
Non-Execulive Director
Non-Execulive Director
Mon-Execulive Director
Chief Executive Officer
Paula Swann
COmmen￿d April 2019
Chair of Charitable Funds Committee
from September 2019
David Sadler
Ja
ne Phoenix
Julie Bass
Angela
Stevenson
Commenced March 2017
Commenced Se
lember 2022
Commenced Se
lember 2022
Commenced December 2021
Previously Chief Operating Officer
2015
CEO from March 2013 to November
2021
Commenced December 2007
Michael Wilson
Chief Executive
Paul Simpson
Chief Finance Officer and member of the
Charitable Funds Committee
Director of IT
Medical 01reclor
Chief O
eralin
Officer
Director of People and Organisalional
Develo
ment
Chief of Peop5e & Culture
Ben Eml
Ed Celli
Dena Marshall
Mark Preston
Commenced Ma 2021
Commenced Januar
2019
Commenced December 2021
Commenced January 2016 to August
2021
Commenced August 2021
Elizabeth
awade
Colin Pink
Acting Director of Corporate Affairs and
Governance and member of the Charitable
Funds Committee
Volin
Board Memberlchief Nurse
Interim Chief O
eralin
Officer
Commenced De￿mber 2021
Tina Hetherin
Karen Breen
ton
Commenced Ma
2023
Commenced November 2022

SASH Charil Registered No. 1054072
Management
The Surrey and Sussex Healthcare NHS Trust Board has devolved responsibility ft)r the on-going
management of funds to the Charitable Funds Committee, which administers the fund on behalf of the
Corporate Trustee. The Committee acts independently of the Board. The Members of the Committee are..
Yasmin Khan
Non-Executive Director (Associate), Deputy
SID and member of the Charitable Finds
Committee from August 2019
Chair of Charitable Funds Committee from
lember 2022
Non-Execulive Director and member of the
Charitable Funds Committee from August
2019.
Chair of Charitable Funds Committee from
tember 2019 to Se
lember 2022
Volin
Board Memberlchief Nurse
Associate Non-Executive Director
Chief Finance Officer and member of the
Charitable Funds Committee
Acting Director of Corporate Affairs and
Governance and member of the Charitable
Funds Committee
Deputy Chief Nurse and member of the
Charitable Funds Committee
Fundraising Manager and member of the
Charitable Funds Committee from February
2019
Assistant Director of Finance (Financial
ortin
2nd Control
Financial Accountsnt
Commenced July 2019
Paula Swann
COmmen￿d April 2019
Chair of Charitable Funds Committee
from September 2019
Tina Helherin
Julie Bass
Paul Simpson
lon
Commenced Ma
Commenced Se
2023
tember 2022
Commenced December 2007
ComMen￿d December 2021
Colin Pink
Paula Tucker
Commenced November2018
Andrew
Bickerdike
Commenced February 2019
Coral Jackson
Commenced October 2004
Sharon B rne
Commenced October 2017
Principal Office
Finance Department
Surrey and Sussex Healthcare NHS Trust
Room AD15, Trust Headquarters
East Surrey Hospital
Canada Avenue
Redhill
Surrey
RH1 SRH
Telephone.. 01737 768511 Ext 1785
Principal Advisors:
Bankers
Royal Bank of Scotland
50-54 High Street
Crawley
Wesl Sussex
RH10 1YZ
Independent Examiners
BDO LLP
55 Baker Street
London
W1U 7EU
Investment Managers Sollcltors
CCLA Investment
Capslicks
Management Ltd
1 Sl George's House
One Angel Lane
Wimbledon
London
London
EC4R 3AB
SW19 4DR

SASH Charity- Registered No. 1054072
REPORT OF THE CORPORATE TRUSTEE
Surrey and Sussex Healthcare NHS Trust, as Corporate Trustee of the SASH Charity (name changed from
Surrey and Sussex Healthcare NHS Trust Charitable Funds), presents their Annual Report and Financial
Slalements of the Charity for the year ended 31 st March 2022.
The accounts (financial stalemenlsl have been prepared in accordance with the Statement of Recommended
Practice.. Accounting and Reporting by Charities preparing their accoun15 in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Charities Act 2011 and UK
Generally Accepted Practice as it applies from 181 January 2019.
The accounts {financial slatemenlsl have been prepared to give a 'lrue and fairf view and have departed from
the Charities (Accounts and Reports) Regulab'ons 2008 only to the extent required to provide a 'true and fair
view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
They include all the separately established charitable funds for which the Surrey and Sussex Healthcare NHS
Trust is the sole beneficiary.
Reference and Administrative details
The Charity is registered with the Charity Commission in accordance with the Charities Act 1993, registered
number 1054072.11 was entered on the Central Register of Charities on the 26th March 1996 and has 4 linked
charities that all share the same registered number. These linked entities are inactive, do not prepare accounts
and are lo be removed from the Charity Commission. Details of these subsidiary charities are disclosed in the
notes lo the financial statements set out on page 23.
Charitable funds received by the Charity are aC￿pted, held and administered as funds and property held on
trust for purposes relating lo the health setvice in accordance with the National Health Service Act 1977, the
National Health Service and Community Care Act 1990. the National Health Service Act 2006. These funds
are held on trust by the corporate tx)dy.
The Charity's principal place of business is Surrey and Sussex Healthcare NHS Trust, Redhill. Surrey. Its postal
address and other contact details are sel out on page 3
Structure, Governance and Management
structure
The Charity's unrestricted fund was established using the model NHS declaration of trust and all funds held on
trust as al the dale of regislffttion were either part of this unrestricted fund or registered as separate restricted
funds under the main Charity. Subsequent donations and gifts received by the Charity that are attributable lo
the original funds are added to those funds within the existing Charity.
At 31st March 2022 the Charity comprised 9 individual fvnds. The notes to the accounts distinguish the types
of fund held.
Governance
The Trustee
The Surrey and Sussex Healthcare NHS Trust is the Corporate Trustee of the Charity govemed by the law
8pplicable to Trusts, principally the Trustee Act 2000 and the Charrties Acts 2011.
The NHS Trust Board I'the Board'l has devolved responsibility for the On￿oing management, investment and
disbursement of Charitable Funds lo the Charitable Funds Committee I the Committee"}, which administers
the funds on behalf of the Corporate Trustee and also ensures compliance with the laws governing charitable
funds.
The Committee's membership (listed on page 31 comprises non-executive directors, executive directors and
other members of staff and is chaired by a non-execulive director.

SASH Charity- Registered No. 1054072
A quorum shall be no fewer than 4 members present comprising of two Non-Execulive Directors and iwo
Executive Directors. One of the two Non-Execulive Directors musl be the Chair of the Charitable Funds
Committee and two of the Executive Directors must be the Chief Finance Officer or Deputy and Chief Nurse or
Deputy. The Committee meets al least three limes a year.
The current members oflhe Board and ofthe Committee are set out on page 2.
Recruitment of Board and Committee members
Non-Execulive Members of the Trust Board were appointed by the NHS Appointments Commission land by
NHSI previously known as TDA as from 151 April 20131. Executive Members of the Board are subject to
recruitment by the NHS Trust Board. Members of the Board and the Committee are not individual Iruslees
under charity law bul act as agents on behalf of the Corporate Trustee.
Management
Acting for the Corporate Trustee, the Committee is responsible for the overall management of the Charity. As
well as ensuring that the Committee meets ils fulfilmenl of its annual work plan, this review ensures that the
stewardship and integrity of charitable funds are maintained. Core duties, wlhin the terms of reference.
include the following..
Safg Custody
To authorise expenditure where an individual item has a value of more than £2,000 in line with the NHS
Trust's Scheme of Delegation.
To review the income and expondilure for all funds and to be satisfied that there is an appropriate and
Tobusl system of control over income and expenditure.
To ensure that policies and procedures are in pla￿ to meet the requirements of the Charity
Commission and the laws governing charitable funds.
Compliance
To act on behalf of the NHS Trust in satisfying the duties and responsibilities of the Corporate Trustee
in managing the funds.
To aulhoriselagree the establishment of new funds and new charities.
To review legacies received and ensure that the NHS Trust complies with the terms of the legacy.
To encourage the appropriate use of Charitable Funds and to ensure Fund Managers carefully consider
the use of these funds based on the Donor's intenlionslwishes.
To receive and review all audit reports on Charitable Funds and to monitor implementation of audit
recommendations.
Investments 8nd fund raising
To establish an investment strategy and monitor tho performance of investments. To oversee the
investment strategy of the Charitable Funds as required by the Trustee Investment Act 1961 and the
NHS Acts.
Consider future ¢haritable c2mpaigns including the nature of events and objectives.
To ensure that donations and investment income or 105ses are attributed to individual funds
appropriately.
Accounts and similar requirements
To review and adopt the Trustee Annual Report (which includes the financial slatementsl in line with
the requirements of the Charity Commission and the laws governing charitable funds.
To ensure the online submission of the Charity's Annual Return by 3151 January as required by the
Charity's Commission.
The Charity does not directly employ any staff. The day to day administration as well as the core accounting
function is carried out by the NHS Trust Finance and Communications Departments located al Surrey and
Sussex Healthcare NHS Trust, Trust Headquarters, Redhill, Surrey, RH1 5RH. This incorporates the coding
and authorisation of income and expenditure. preparation and review of monthly management accounts as well
as the year end slalulory accounts., review and reorganisation of funds.. inler-company reconciliations,. liaising
with banks.. raising cheque schedules.. dealing with audit queries and providing advice and support to the fund
holders within the Trust.

SASH Charity - Registered No. 1054072
Risk and Controls Management
Controls Environment
The Charity continue5 to review ils contro15 environment 50 that il can identify areas of risk and take appropriate
steps to mitigate that risk. The Committee works to a high-level work plan lo ensure that governance and
stewardship al a strategic level are rnet.
Expenditure Criteria
Prepared rules used to clarify the approprtateness of expenditure from charitable funds are reviewed regularly.
This included a summary of the Charity's Commission key criteria used lo determine the appropriate use of
charitable expenditure, after exhausting available Trust funds, and whether they confer a charitable benefit.
The assessment included 51aff training. gifts provided to staff, purchases of revenue equipment and also capitsl
expenditure. The committee is comfortable with the expenditure guidance in pla￿.
Investment Strategy and Policy
The Charity has an investment policy to outline the criteria within which robust decisions can be made lo invest
surplus charitable funds. This includes the Charity's aim lo earn a return above the rate of inflation whilst
maintaining a low risk altitude lo ils inveslmenls. The criteria recognised that within the current economic
climate inveslrnents may be required for a longer term. Additionally, any investments needed to be made within
an ethical framework. The policy also ensures relenb'on of cash surplus for its immediate working capital
requirements and held in reserve lo miligale any risk arising from unexpected overspends. This policy was
reviewed in July 2021 and will be reviewed again in July 2023.
Terms of Reference
The terms ol reference under which the Charity operates are reviewed annually. Tt)e Charity framed by
reference lo the Charities Act 2011 reaffirm that governance and compliance arrangements are examined
within this annual review to ensure that the goals and objectives of the Charity are being fully met. The
Committee reviewed the terms of reference in April 2022,
Compliance and Committee Workplan
To further manage risk the Charity works within the financial controls operated by the SLJrrey and Sussex
Healthcare NHS Trust Board. This includes compliance with the Standing Orders and Standing Financial
Instructions which provide a firm framework for the management of risk.
The Committee agreed a working action plan lo ensure that the agenda sel for the year was met. This provides
a useful check on self-appraisal of the Committee in its effectiveness of control and scrutiny over charitable
operations, governance and complian￿.
As a result of the above, the Committee confirms il believes that it has reviewed the major risks to which the
Charity is exposed and that systems or procedures have been established lo manage those risks.
Professional advisors
From time to lime the Committee. on behalf of the Corporate Trustee, may lake professional advice. Details of
the Charity's principal professional advisors are sel out on page 3.
Objectives and Strategy
Charitable object
The Charity's Umbrella Fund has an NHS wide object, expressed in ils constitution document as follows..
'The Iruslees shall hold the trust fund on trust to apply the income and at their discretion, so far as may be
permissible, the capit21 for any charitable purpose orpurposes relating to the National Health SeNice.
The Trustees confirm that they have complied with the duly in section 4 of the Charities Act 2011 to have due
gard lo the public benefit guidan￿ published by the Charity Commission in determining the activities
undertaken by the Charity lo support the Trust in providing servi￿$ and facilities which are for the benefit of
the public.

SASH Charity- RegiSte￿d No. 1054072
Funds strategy
The Corporate Trustee fulfils its legal duty by ensuring that monies are spent firstly in accordance with the
Charity's legal objective5 and secondly, within that objective, in aGcordance with the objectives of each of its
individual funds. Where monies have been received that have specific reslriclions sel by the donor, a reslricled
fund has been estsblished. Where donations are received with no specific restrictions allached to them, they
are placed in unreslricled funds sel up by the Trustee. to respect the wishes of our generous donors lo benefit
patient care and advance the good health and welfare of patients, carers and staff.
The restricted and unrestricted funds are allocated lo wards or departments within the NHS Trust's
management structure. Each fund is managed by appointed Fund-holders who ensure that the fund is used for
ils agreed purpose. For example. there are funds for Cancer, Gastroenterology and Neo natal seNices amongst
others.
The notes to the accounts on page 14 10 23 list the principle ￿$trIcted and unrestricted funds held by the Charity
and the income and resources expended.
Partnership Working and Networks
The main beneficiary of the Charity is SU￿eY and Sussex Healthcare NHS Trust and'it Is a related party by
virtue of being Corporate Trustee of the Charity. By working in partnership with the NHS Trust, the Charity's
funds are used lo best effect. The main aclivilies. objectives. strategies and plans of the NHS Trust are given
regard when deciding upon the most beneficial way lo use the Charity's funds.
SASH Charity has an agreed fundraising strategy presented by the fundraising manager who will support the
delivery of the strategy objectives and raise the profile of the Charity with Trust staff and external audiences.
Their focus includes reviewing the options for targeted fundraising campaigns lo raise funds for the general
fund to support the purchase of substantial items for the benefit of patients and visitors to the hospital.
The Trust receives supportfrom another Charity that of the Friends of East Surrey Hospital which is a separately
registered Charity bul has similar objects lo that of this Charity. SASH Charity works alongside the Friends of
East Surrey Hospital.
Our Activities and achievements
Scopg of activities
During the year, the Committee has continued to focus the use of the Charity's resources for the benefit of
Surrey and Sussex Healthcare NHS Trust.
Governance
The Charity continues lo follow the terms of reference that govern its work whiGh were appToved by the
Charitable Funds Committee.
Charitable expenditure
SASH Charity raises funds to help the Trust go above and beyond what would otherwise be possible. to deliver
great experiences for SASH patients and staff.
During 2021122. the Trust and the Charity has been extremely grateful for the continued high levels of support
Irom the public for NHS staff.
These high levels of support first rose al the beginning of the COVID pandemic in 2020. At that time SASH
Charity launched a staff wellbeing appeal which included an aim to provide a thank you event for colleagues
once it was possible to do so.
In September 2021 the Charity and the Trust worked with Flower Farm in Godstone lo hold a unique Ihree-day
thank you event- 'The Big SASH Thank You,. Open lo people who worked al SASH and their families, the
event included live music, discounted refreshments and family entertainment. The feedback from attendees
was overwhelmingly positive and, after such a challenging period, it was excellent to see people relaxing and
enjoying each other's company.
Alongside the event, SASH Charity funded covered outside seating al East Surrey Hospital and improvements
to staff break area5 at Crawley, Horsham, Calerham Dene and the Earlswood Centre.

SASH Charil - Registered No. 1054072
In addition to the staff welfare appeal, 2021122 saw the culmination of the SASH Charity appeal lo raise funds
for East Surrey HospitaS's neonatal unil, Olive's Appeal. In March 2022 SASH Charity announced the appeal
had successfully funded five state-of-the-art incubators for premature babies. The fundraising was down lo
generous donations from the local community, as well as sUPPOrt from the Morrisons Foundation, and the
Reigate based Peter Harrison Foundation.
The Charity con11nues to fund a host of other ideas from colleagues. This year this has included live music for
people in hospital. art work for waiting rooms. games lo entertain children on the paediatric wards and a new
partnership with a local domestic abuse service. Funding for a coaching application programme for divisional
chiefs, divisional Chief nurses and associate directors is ongoing. A comprehensive list is available on the
Charity's website.
The wards received many charitable donations specifically given lo thank the nursing staff. These have been
placed in the appropriate fund or ring. fen￿d in the SASH General fund and used for charitable activities that
will benefit staff.
Charitable activities undertaken by the Surrey and Sussex Healthcare NHS Trust and its employees are
reimbursed directly by the Charity.
Charitable Receipts - Promotlon l Fund Raising
SASH Charity continued ils drive lo promote the aims of the charity and to increase donations. This included
raising prominence of the Charity on the Trust's website with greater visibility of the "donate. option and links
lo pages with further information on how charitable donations have been spent with pictures of fundraising
events, services and items purchased from charitable donations. The Charity secured ongoing support from
the communication team and made donation easier for members ol public via our SASH Charity website. our
JustGiving page, Viryin Money Giving page and Good Box donation points in the hospital corridor.
Although the Charity can make funds available lo sponsor non-commercial research, il does not do so.
Details of significant donations and legacies to the NHS Trust are given in the Financial Review below in the
statement of Financial Aclivilies.
Financial Review
Corporate Trustee's responsibilities for the financial statements
The Corporate Trustee is required by charity law to prepare financial slalemenls for each financial year, which
give a true and fair view of the stale of affairs of the Charity and of the surplus or deficit ol the Charity as al the
end of the financial year.
In preparing those financial slalements the Trustee is required lo..
Select suitable accounting policies and then apply them consislenlly.,
Make judgments and estimates that are reasonable and prudent".
Slate whether applicable UK Accounting Standards have L)een followed, subject to any material
departures disclosed and explained in the financial stalemenls..
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in business.
The Trustee is also responsible for..
Keeping proper accounting records that disclose with reasonable accuracy al any lime the financial
position of the Charity and enable them lo ensure that the financial statements comply with the Charities
Act2011.
Safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of
fraud and other irregularities. The Trustee confirms that it has complied with the above reqUIre￿ents
in preparing the financial slatemenl5.
Basis of accounting
The annual financial slalements of the Charity are attached lo this report. They have been prepared using the
statement of Recommended Practice.. Accounting and Reporting by Charities SORP FRS 102 issued in August
2014.
As part of the preparation of these financial slatemenls, the Corporate Trustee has reviewed all the Charity's
key accounting policies lo ensure that they continue to be in accordance with the requirements of the Charity
SORP and of best accounting practice.

SASH Charity- Registered No. 1054072
Review of the year
The Charity continues to rely on donations as the prime source of income. In 2021-22 voluntary income
receivable excluding grants totalled £162k 1£293k in 2020-211. Grants in 2020-21 totalling £337k were
receivable Ino grants were receivable in 2021-221.
The Charities revaluation gained totalled £48k in 2021-221£81 k in 2020-211.
Total expenditure was £595k1£377k in 2020-211. An analysis of resources expended on charitable activities is
provided in the statement of financial aclivilies.
The Charity's main asset continues to be the Charities Official Investment Fund ICOIFI account, amounting lo
£462k at 31st March 20221£414k in 2020-211 (Note 131.
Cash held in the Royal Bank of Scotland is lo service day-to-day expenditure amounted lo £194k al 3151 March
20221£644k at 31 sl March 20211. Cash which is not used for day-to-day expenditure, and which is surplus to
the investment are held on deposit wlh COIF1£144k at 31$1 March 2022,. £143k at 31$1 March 20211 INole 15}.
The net assets of the Charity at 31st March 2022 were £762k1£1,147k at 318t March 20211, a decrease of
£385k due mainly to the purchase of specialist medical equipment 2021-22.
Going concern
Expenditure is only aulhorised after it has been ascertained that there are sufficient funds within the individual
charitable fund lo support the expenditure. In addition, the Trustee approve the Charity budget for the coming
year. The Trustee therefore has a reasonable expectation that the Charity has adequate resources to continue
in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern
basis in preparing these accounts.
The trustees consider that there are no material uncertainties about the SASH Charity's ability to continue as
8 going concern. There are no material uncertainties affecting the current year's accounts.
In future years, the key risks to the SASH Charity are a fall in income from donations or investment income but
the trustees have arrangements in place lo mitigate those risks.
Reserves
The Charity currently hold5 its cash surpluses on an immediate access cash deposit account held with COIF
with the balance held in the bank for day-to4ay cash requirements.
The Charity invested £200k of surplus funds into a long-term equily-based investment fund in February 2013.
Investment policy* powers and perfomiance
In 2011112 the Committee approved an investment policy and strategy lo invest surplus funds into a suitable
form of investment and agreed to invest surplus funds into both long term and also short-lerm investments with
CCLA Investment Management Ltd.
This comprises of an investment of £200k into COIF which is a long-lerm investment, mainly in equities. The
investment revaluation al 31st March 2022 is £462k1£414k al 319t March 2021).

SASH Charity - Registered No. 1054072
Our future plans
During 2022-23, SASH Charity will establish a refreshed strategy for the coming three years. Thls will help
develop the charity for the future, so it is increasingly well placed lo have 8 posibve impact for patients, staff,
and the communities served by SASH NHS Trust.
The charity will review its brand, in order to be more widely and easily understood by key audiences. It will
also identify a small number of key fundraising appeals or mini appeals, to give 8 clear focus to fundraising.
as Olive's Appeal draws to a successful conclusion. having already successfully funded five slate of the art
incubators for the SASH neonatal unit. decor throughout, additional equipment and a brand-new family
room.
The charfly will deliver key projects to support staff welfare, as NHS staff face increasing pressure. This will
include completion of additional rest areas funded through our COVID-19 appeal, and grants from NHS
Charities Together. These will be designed to be used by both staff, patients, and visitors to SASH NHS Trust
hospitals.
Alongside this a key element of the charity's approach in the coming year and beyond, will be to increasingly
seek lo work in partnership with other expert organisalions, in order lo achieve greater impact wlh available
funds.
More information is available online at www.sashcharil
Acknowledgement
On behalf of the staff and patients who have benefited from improved services due lo donations and legacies,
the Corporate Trustee would like to thank all patients, relatives and staff who have made charitable donations.
Approved on behalf of the Corporate Trustee
1010712023
Yasmin Khan, Chairof the Charitable Funds Committee
10

SASH Charity- Registered No. 1054072
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SASH CHARITY
I report lo the Iruslees on my examination of the accounts of the SASH Charity for the year ended 31 March 2022.
which are sel out on pages 12 10 24.
This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the charity's Iruslees
those matters l am required to stale lo them in an independent examinetrs report and for no other purpose. To the
fullest extent permitted by law. I do not accept or assume responsibility lo anyone other than the charity's trustees as
body, for my work. for this report, or for the statement I have made.
Respon$lbllltles and basls for report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities A¢1 2011 {'the Act'l
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying
out my examination I have followed all the applicable Directions given by the Charity Commission under section
14515llbl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my allenlion in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the SASH Charity as required by section 130 of the
Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not Gomply with the accounting requirements concerning the form and content of the
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirerllenl that the accounts give a 'true and fair view, which is not a maller considered as part of
an independent examination.. or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no other matters in ¢onneclion with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the aocounts to be reached.
DocUS*￿j￿.'
DA15AED75D45453
Heather Wheelhouse ACA
BDO LLP
55 Baker Street
London
W1U7EU
Date.. 10 July 2023
11

SASH Charity - Registered No. 1054072
STATEMENT OF FINANCIAL ACTIVITIES
For the year endlng 31st March 2022
Unrestrlcted
Funds
Total Funds
2021
Restated
£000
Note
Restricted
Funds
£000
Total Funds
2022
£000
£000
Income and
endowments from:
Donations and
legacies
Total income
103
59
162
630
103
59
162
630
Expenditurg on:
Raising funds
Charitable Aclivilies:
Medical research
Purchase of new
equipment
Building and
refurbishment
- Staff education and
welfare
Patient education
and welfare
Other resources
expended
- Covid-19 Recovery
40
-78
-118
-93
-393
-393
-107
-50
-33
-39
-72
-122
-45
-432
-477
-284
Total expenditure
-85
-510
95
-377
Nel gainslllossesl on
investments
Net
incomellexpenditurel
17
31
48
81
35
420
-385
334
Net Movement in
funds
35
420
-385
334
Reconciliation of
Funds
Tol81 Funds brought
fotward
Total Funds carried
forward
961
1.147
813
221
541
762
1,147
12

SASH Charity- Registered No. 1054072
STATEMENT OF FINANCIAL POSITION
As at 31st March 2022
Unrestricted Restricted Total Funds
Funds
Funds
2022
Total Funds
2021
Restated
£000
Note
£000
£000
£000
Fix8d Ass818.-
COIF Investment
13
134
328
328
462
414
Total Fixed Assets
134
462
414
Currents Assets."
Debtors
Cash at bank and in
hand
Total Current Assets
14
16
22
10
15
98
240
338
787
104
256
360
797
Liabilities.-
Creditors falling due
within one year
Not Current
AssetsllLiabilitie$l
16
-17
43
-60
-17
43
40
-64
Total Assets less
Current Liabilities
221
541
762
1.147
Creditors falling due
after more than one
year
Total Not Assets or
Liabilitie$
221
541
762
1.147
The Funds of the
Charlty:
Restricted income
funds
Unrestricted income
funds
18
541
541
961
221
221
186
Total Charity Funds
221
541
762
1,147
The audited financial statements on pages 12 to 24 were approved by the Trustees on and signed on
their behalf by..
Yasmin Khan, Chair of the Charitable Funds Commlttee
1010712023
Paul Simpson. Member of the Charitable Funds Committee
1010712023
13

SASH Charity- Registered No. 1054072
CASHFLOW
For the year ending 31st March
2022
Note
Total funds
2021122
Total funds
2020121
Cash flows from operating activities..
Nel cash (used inllprovided by
operating activities
Dividends, Interest and rents from
investments
Proceeds from the sale of
investments
Purchase of investments
17
449
292
Net cash {used inllprovlded by
investing activities
-449
292
Change in cash and cash
equivalents in reporting period
Cash and cash equivalents at the
beginning of the reporting period
Change in cash and cash equivalents
due lo exchange rate movements
Cash and cash equivalent5 at the
end of the reporting period
787
495
338
787
14

SASH Charity- Registered No. 1054072
NOTES TO THE FINANCIAL STATEMENTS
For the year to 31st March 2022
1. Accounting policies
al Basis of Preparatlon
The financial statements have been prepared under the historic cost convention wlth the exception of
investments which are included at market value.
The accounts {financial slatementsl 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 IFRS 102 the Charities Act 2011 and UK
Generally Accepted Practice as il applies from January 2019.
The accounts (financial statements) have been prepared lo give a 'lrue and fair. view and have departed from
the Charities {Accounts and Reports) Regulations 2008 only lo the extent required lo provide a 'lrue and fair
view,. This departure has involved following Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)
rather than the Accounting and Reporting by Charities, Statement of Recommended Practsce effective from 151
April 2005 which has since been withdrawn.
The trustees consider that there are no material Un￿rtaIntieS about the SASH Charity's ability to continue as
a going concern. There are no material uncertainties affecting the Current year's accounts.
In future years, the key risks lo the SASH Charity are a fall in income from donations or investment income
bul the Iruslees have arrangements in place to mitigate those risks. The financial statements have been
prepared in £ Sterling, and the figures have been rounded to the nearest £000.
b) Funds Structure
Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by the donor.
Where the restriction requires the gift lo be invested lo produce income but the Trustees have the power to
spend capital, it is classified as an expendable endowment.
Unrestricted income funds comprise those funds which the Trustee is free lo use for any purpose in fvrtherance
of the charitable objects. Unrestricted funds include designated funds, where the donor has made known their
non-binding preference or where the Trustees, al their discretion, have created a fund for a specific purpose.
Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the
income of the fund may be spent. These funds are sub analysed between those where the Iruslees have the
éiscrelion to spend the capital {expendable endowment) and those where there is no discretion lo expend the
capital Ipemianent endowmenti.
The Charity does not have an endowment fund.
¢1 Incoming resources
All incoming resources are recognised once the Charity has enlitlemenl lo the reSoUr￿s, it is probable (more
likely than noll that the resources will be received and the monetary value of incoming resources can be
measured with sufficient reliability
Where there are terms or conditions allached to incoming resources, particularly grants. then these terms or
conditions must be mel before the income is rec(￿nISed as the entitlement condition will not be satisfied until
that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be mel
then the relevant income is not recognised in the year bul deferred and shown on the balance sheet as deferred
income.
15

SASH Charity- Registered No. 1054072
Incoming resources from legacies
Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy Ss
probable.
Receipt is probable when-
Confirmation ha5 been received from the representatives of the estate{sl that probate has been
granted.
The executr)rs have established that there are sufficient assets in the estate lo pay the legacy and
All conditions attached lo the legacy have been fulfilled or are within the Charity'$ control.
If there is uncertainty as lo the amount of the legacy and il cannot be reliably estimated then the legacy is
shown as a contingent asset until a51 of the conditions for income recognition are met.
dl Incoming expended and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all costs related lo each category of expense shown in the Statement of Financial AGtivities. Expenditure is
recognised when the following criteria are mel..
There is a present legal or conslruclive obligation resulting from a past event.
It is more likely than not that a transfer of benefits (usually a cash paymenll will be required in
selllemenl.
The amount of the obligation can be measured or eslimaled reliably.
Irrecoverable VAT is charged against the category of resources expended for which il was incurred.
el Recognition of expenditure and associated Ilabllltles as a result of grant
Grants payable are payments made to linked, related party or Ihird-party NHS bodies and non-NHS bodie5, in
furtherance of the charitable objectives of the funds held on trust. primarily relief of those who are sick.
Grant payments are recognised as expenditure when the conditions for their payment have been met or where
there is a conslruclive obligation lo make a payment.
A conslrltclive obligation arises when..
We have communicated our intention lo award a grant lo a recipient who then has a reasonable
expeclalion that they will receive a grant.
Vve have made a public announcement about a commitment which is specific enough for the recipient
to have a reasonable expectation that they will receive a grant.
There is an established pallern of practice which indicates lo the recipient that we wll honour our
commitment.
The trustees have control over the amount and timing of grant payments and consequently where approval h8S
been given by the trustees and any of the above criteria have been met then a liability is recognised. Grants
are not usually awarded with conditions a112ched. However, when they are then those conditions have to be
mel before the liability is recognised.
Where an intention has not been communicated, then no expenditure is recognised but an approprlale
designation is made in the appropriate fund. If a grant has been offered bul there is uncertainty as lo whether
it will be accepted or whether conditions will be rDet then no liability is recognised but a contingent liability is
disclosed.
16

SASH Charity- Registered No. 1054072
fl Allocatlon of support costs
Support costs a￿ those costs which do not relate directly to a single activity. These include some staff costs.
costs of administration, independent examination costs and IT support. Support Costs have been apportioned
be￿een fundraising Costs and charitable activities on an appropriate basis. The analysis of support costs and
the bases of apportionment applied are shown in note 9.
Overhead and support Costs are allocated either as a direct cost or apportioned on an appropriate basis
between Charitable Activities and Governance Costs. Once allocation andlor apportionment of overhead and
SUPF)Ort costs have been made between Charitable Activities and Governance Costs, the cost allributable to
Charitable Activities is apportioned across those activities in proportion to their opening fund balance.
g) Fundraising costs
The costs of generating funds are those costs allributable to generating income for the Charity, other than those
costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in
furtherance of the Charity's objects. The costs of generating funds represent fundraising costs together with
investment management fees.
h) Charltable Activities
Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the Charity.
These costs, where not wholly allributable. are 8pporlioned between the categories of charitable expenditure
in addition lo the direct costs. The total costs of each category of charitable expenditure include an
apportionment of support costs as shown in note 7.
i) Flxed asset investments
Investments are a form of basic financial inslrumenl. Fixed asset investments are initially recognised al their
transaction value and are subsequently measured at their fair valtje Im8rkel value) as at the balance sheet
date. The Slalement of Financial Activities includes the net gains and losses arising on revaluation and
disposals throughout the year. Quoted stocks and shares are included in the BaSance Sheet at the current
market value quoted by the investment analyst. excluding dividend.
The main fom) of financial risk faced by the Charity is that of volatility in equity markets and investment markets
due lo wider economic conditions, the allilude of investors to investment risk, and changes in sentiment
concerning equities and within particular sectors or sub sectors.
Il Debtors
Debtors a￿ amounts owed lo the Charity. They are measured on the basis of their recoverable amount.
kl Cash and cash equivalents
Cash al bank and in hand is held to meet the day to day running costs of the Charity as they fall due. Cash
equivalents are short term, highly liquid investments, usually interest-bearing savings accounts.
11 Creditors
Creditors are amounts owed by the Charity. They are measured al the amount that the Charity expects lo have
to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors.
ml Realised gains and losses
All gains and losses are taken lo the Statement of Financial Activities as they arise. Realised gains and losses
on investments are calculated as the difference between sales proceeds and opening carrying value (purchase
date if later}. Unrealised gains and losses are c21culaled as the difference between the market value al the
year end and opening carrying value lor purchase dale if lalerl.
17

SASH Charity- Registered No. 1054072
n) Pensions
The Charity does not employ any staff and therefore no direct pension costs are in¢urred.
2. Prior year comparatives by type of tund
The primary statements provide prior year comparatives in total,. this note provides prior period comparatives for the
Statement of Financial Activities and the Financial Position for the unrestricted and reslricled funds.
2a Unrestricted funds- Statement of Flnancial Activity for the year ended 31st March 2022
2021
Restated
£'ooo
2022
£'ooo
Income and endowmentsfrom:
Donations and legacies
Total incoming resources
Expenditure on..
Raising funds
Charitab5e activities
Total expenditure
103
107
107
103
-40
-45
-93
-88
-85
-181
Net gains/llossesl on investments
Net income/{expenditurel
17
19
35
-55
Net Movement in funds
35
-55
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
186
241
310
186
Unrestricted funds- Statement of financial Position as at 31st March 2022
2021
Restated
£'ooo
148
2022
£'ooo
134
Fixed Assets:
Investments
Total Fixed Assets
134
Current Assets:
Debtors
Cash and cash equivalents
Total Current Assets
Liabilities:
Creditors falling due within one year
Total Current Liabllitles
Total Assets less Current Liabilities
Creditors falling due after more than one year
Total Unrestrlcted Fund5
98
102
104
191
-17
-64
-17
-64
2ZI
186
221
186
18

SASH Charity- Registered No. 1054072
2b Restrirted funds- Statement of Flnanclal Actlvlty for the year ended 31st March 2022
2021
2022 Restated
£'ooo
£'ooo
Income and endowments from:
Donations and legacies
Total incominE resources
Expenditure on:
Raising fund5
Charitable activities
Total expenditure
59
523
59
523
-78
-432
-196
-510
-196
Net gairbs/llossesl on investments
Net (expenditurelincomel
31
420
62
389
Net Movement In funds
-420
389
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
961
572
541
961
Restricted funds- Statement of Flnancial Posltion as at 31st March 2022
2021
Restated
£'ooo
266
2022
£'ooo
328
Fixed Assets:
Investments
Total Fixed A5setS
Current Assets:
Debtors
Cash and cash equivalents
Total Current Assets
328
266
16
io
685
240
256
695
Liabilities:
Creditors falling due within one year
Total current li3bilities
Total Asset5 less Current Liabilities
Creditors falling due after more than one year
Total Restricted Funds
-43
-43
541
961
541
961
3. Related Party Transactions
The Surrey and Sussex Healthcare NHS Trust is the sole beneficiary of the Charity. The Charity reimburses
the Trust for staff providing financial and administrative services to the Charity.
The Trust incurred charitable expenditure of £595k1£377k in 2021-22} which has been recharged from the
Trust to the Charity.
During the year none of the members of the NHS Trust Board or senior NHS Trust staff or parties related to
them were beneficiaries of the Charity. Neither the Corporate Trustee nor any member of the NHS Trust Board
19

SASH Charity- Registered No. 1054072
has received honoraria. emoluments or expenses in the year and the Tru51ee has not purchased trustee
indemnity insurance.
4. Income from donations
Unrestricted
funds
Restricted Total 2022
funds
Total
2021
Restated
£000
198
95
337
630
£000
95
£000
59
£000
154
Donations from individuals
Corporate donations
Grants
Total
103
59
162
Donations remain as the prime steady source of income. During the financial year 2021122 no legacies were
receivable.
A fundraising campaign was launched for the Olive's Appeal in 2019 and the campaign raised £33k in 2021-
2022 {£81 k in 2020-2021).
4.1. Analysis of Grants receivable
Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
Restated
£000
210
50
77
337
£000
£000
£000
NHS Charities Together Stage 1
NHS Charities Together Stage 18AME
Others
Total
5. Role of Volunteers
There were no volunteers directly associated with the Charity.
6. Analysis of expenditure on raising funds
Unrestricted
funds
£000
Restricted
funds
£000
Total
2022
£000
Total
2021
£000
Fundraising events
Independent examinats'on costs
Support costs
Total
-38
-40
-78
-78
-116
-118
-81
-93
7. Analysis of charitable expenditure
Grantfunded
activity
£000
Support
costs
£000
-393
Total
2022
£000
-393
Total
2021
£000
-107
Purchase of new equipment
Building and refurbishment
Staff education and welfare
Patient education and welfare
other resources expended
Total
-49
-123
-284
-72
477
-72
477
The Charity supports Surrey and Sussex Healthcare NHS Trust in providing healthcare for patients through the
purchase of a rallge of items for the direct benefit of patients and includes staff training and education.
20

SASH Chari
Re
istered No. 1054072
8. Analysis of grants paid
No Grants were paid in 2021-2022. £18k Grant was awarded for the development of a Mental Health
Educational Game in 2020-21.
9. Allocation of support costs and overheads
Raising
funds
£000
Charitable
activities
£000
2022
Total
£000
2021
Total
£000
Basls
Independent examination costs
Other professional fees
Governance
Salaries and related costs
Computer expenses
Total
-3 Expenditu
Expenditure
-117
-117
-90 Salaries
Expenditure
-117
-118
-93
Unrestrieted
funds
£000
Restricted
funds
£000
Endowment
funds
£000
2022
Total
£000
-118
-118
2021
Total
£000
-93
-93
Raising funds
40
40
-78
-78
10. Trustees. remuneration, benefits and expenses
The Charity's sole trustee is The Surrey and Sussex Healthcare NHS Trust. It received no remuneration or
benefits in the current or prior period. No trustee expenses have been incurred in the current or prior period
which have not already been mentioned in note 3.
11. Analysis of staff costs and remuneration of key management personnel
The Charity does not employ any s18ff. Only the costs of the Trust's staff that Spend a material amount of lime
on the Charity's affairs are recharged to the Charity. In 2021-22 this charge amounted lo £117k {£81 k in 2020-
211.
12. Independent examiner's remuneration
The independent examiner's remuneration is the fee chargeable by our extemal examiners IBDO LLP) for their
independent examination of the 2021-22 annual accounts. The oost of £8k in 2021122 was offset by the release
of a prior year accrual.
21

SASH Charity- Registered No. 1054072
13. Fixed asset investments
Investments
The Charity invested surplus funds intr) the Charities Official Investment Fund. This is a long-term investsment
and is made up mainly from equlties.
Movement in fixed asset investments
2022
£000
414
48
462
2021
£000
333
81
414
Market value brought forward
Add net gain on revaluation
Total
Flxed asset investments by type
2022
£000
462
462
2021
£000
414
414
COIF Investment Fund
Total
14. Analysis of current debtors
2022
£000
2021
£000
Gift Aid - Accrued Income
Prepayment
Other debtors
Total
18
22
10
15. Analysis of cash and cash equivalents
2022
£000
194
144
338
2021
£000
644
143
787
Cash in hand IRBSI
Notice deposits COIFI
Total
These monies are retained for day-lo-day use. Surplus funds are held on deposit with COIF.
16. Analysis of liabilities
2022
2021
Restated
£'ooo
Creditors due in under l year
£'ooo
Accruals
Total
60
60
64
64
Accruals are in the main £15k SASH recharges (including SASH staff salary recharges), £45k purchasing
accruals.
The Charity makes use of the Trust's purchaslng system lo procure its supply of goods and services which Is
maintsined and supported under contract with NHS Shared Business Service and provides efficiencies and
economies of scale through the Trust's supplier- purchaser relationships as well as the purchasing power of
the Trust lo dictste favourable terms and conditions.
22

SASH Charity- Registered No. 1054072
17. Reconciliation of net Jncomel(expenditure) to net cash flow from operating
activities
2022
£000
2021
Restated
£000
333
Net for 2021122 las per the Statement of Financial
Actlvltlesl
Adjustments for:
IG8inslllosses on investments
Dividends, interest and rents from investments
Ilncreasel in debtors
Ilncreasellincrease in creditors
Net cash (used in}Iprovided by operating activitigs
-385
48
-81
-12
42
291
449
18. Analysis of charitable funds
al Analysis of Restricted fund movements
Restricted funds comprise the followng..
Balance
blfwd Incomo Expenditure
Restated
£'ooo
Galns &
Losses
Fund
clfwd
Fund Title
£'ooo
£'ooo
£'ooo £'ooo
Dorothy France Legacy
Legacy Limpsfield Ward - l L
Edwards
Premature Baby Fund
IBD Fund
Cancer Support Centre
Surrey & Sussex Reslricled
Ring Fenced
Bayer Restricted Grant
14
50
13
33
10
32
127
325
34
-54
15
420
361
89
961
18
-293
-67
-89
-510
24
59
31
541
A temporary restricted fund was created 'Surrey & Sussex Reslricled Fund. to allocate the legacy donations
received towards the end of the year until appropriate new restricted funds are opened.
bl Analysis of Unrestricted fund movements
Unrestricted funds comprise the following..
Balance
blfwd
Restated
£'ooo
186
Fund Tltle
Income Expenditure
Galns &
Losses
Fund
¢lfvJd
£'ooo
£'ooo
£'ooo
£'ooo
221
Corporate
Total Unrestrieted
Funds
103
-85
186
103
-85
17
221
23

SASH Charity- Registered No. 1054072
19. Subsidiary charities
The Umbrella Charrty- SASH Charity- has 4 linked registered charities, as follows..
Name of Charlty
Oescrlption, nature and purpose of the fund
Surrey and Sussex Healthcare
National Health Service Trust
(Expendable Funds) Common
Investment Fund.
To combine the investments and money belonging to the
ch8rih.es and representing expendable funds into one
pooled fund.
The Surrey and Sussex Healthcare
Educational, Development and
Research Fund
FOT any charitable purposes, principally but not exclusively
at or in connection with Surrey and Sussex healthcare
NHS Trust which will further the advancement of scientific
and medical education and research.
The Surrey and Sussex Healthcare
Equipment Fund
For the relief of sickness by the provision and
maintenance of medical and non-medical equipment for
the benefit of the Surrey 2nd Sussex Healthcare NHS
Trust.
The Surrey and Sussex Healthcare
Wards and Departments Fund
For any charitable purpose or purposes relating lo the
NHS wholly or mainly for the wards and departments of
the Surrey and Sussex Healthcare NHS Trust.
20. Prior period adjustment
During the prior year there was a gain on investments of £81 k. This had been incorrectly presented within
investment income. This has been corrected in the current year by reallocating the prior year £81 k gain to net
gainslllossesl on investments.
During the prior year a grant was received of £89k which was incorrectly allocated to deferred income. This
should have been recognised as income In the year and allocated to reslricled funds. This has been
corrected in the prior year comparatives. Please see the table below which shows the restated figures.
Also in the prior year, a £50k BAME grant was received. of which £12k was spent in Ihe year. The remaining
£38k was incorrectly allocated lo deferred income. The grant should have been recognised in full as income
in the year and allocated lo reslricled funds. This has been corrected in the prior year COfTTrparalives. Please
see the table below which shows the restated figures.
The reconciliab'on of nel incomellexpendilurel to nel cashflow from operating activities for the prior year has
been restated by remova5 of the increase in deferred income of £127k.
As previously reported
Adjustment at
3110312022
£000
-127
127
As reslaled at
3110312022
£000
£000
127
502
Deferred income
Donations
603
24