NHS
Surrey and Sussex Healthcare
NHS Trust
SASHCHARITY
Your hospital charity
SASH CHARITY
ANNUAL REPORT AND ACCOUNTS
For the year ended 31" March 2023
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 SLJssex Healthcare NHS Trust. The members of the
NHS Trust Board who were in post at the dale on which the Trustee's report was signed were..
Richard Shaw
Chair
Non-Executive Director
De
ul Chair
Non-Executive Director & Deputy SID
Chair of Charitable Funds Committee from
tember2022
Non-Executive Director and member of the
Charitable Funds Committee from
September 2019 to September 2022
Chair of Audit Committee from September
2022
Non-Execulive Director
Non-Execulive Director
Non-Execulive Director
Chief Executive Officer
Commenced as Chairman November
2018
Commenced Au
ust 2014
Commenced July 2019
Pauline Lambert
Yasmin Khan
Paula Swann
Commenced April 2019
David Sadler
ne Phoenix
Julie Bass
Angela
Stevenson
Commenced March 2017
Commenced Se
tember 2022
Commenced Se
lember 2022
Commenced December2021
PrevioLJsly Chief Operating Officer
2015
Commenced December 2007
Paul Simpson
Chief Finance Officer and member of the
Charitable Funds Committee
Director of IT
Medical Director
Chief O
erali
Officer
Chief of People & Culture
Ben Eml
Ed Celli
Karen Breem
Elizabeth
awade
Colin Pink
Commenced Ma
2021
Commenced Januar
2019
Commenced November 2022
Commenced August 2021
Acting Director of Corporate Affairs and
Governance and member of the Charitable
Funds Committee
Volin
Boaid Memberlchief Nurse
Commenced December 2021
Tina Helherin
lon
Commenced Ma
2023

SASH Charily - Registered No. 1054072
Management
The Surrey and Sussex Healthcare NHS Trust Board has devolved responsibility for the on-going
management of funds lo the Charitable Funds Committee, which administers the fund on behalf ol the
Corporate Trustee. The Commillee acts independently of the Board. The Members of the Committee are-.
Yasmin Khan
Non-Execulive Director (Associate), Deputy
SID and member of the Charitable Finds
Committee from August 2019
Chair of Charitable Funds Committee from
Se
lember 2022
Non-Execulive Director and member of the
Charitable Funds Committee from August
2019
Chair of Charitable Funds Committee from
Se
lember 2019 to Se
lember 2022
Volin
Board Memberlchief Nurse
Associate Non-Execulive Director
Chief Finance Officer and member of the
Charitable Fund5 Committee
Acting Director of Corporate Affairs and
Governance and member ol the Charitable
Funds Committee
Deputy Chief Nurse and member of the
Charitable Funds Committee
Head of Charity and member of the
Charitable Funds Committee
Charitable Funds Fundraiser
Non Votin
Head of Communications
Assistant Director of Finance (Financial
Re
ortin
and Control
Financial Accountant
Commenced July 2019
Paula Swann
Commenced April 2019
Tina Hetherin
Julie Bass
Paul Simpson
lon
Commenced Ma
Commenced Se
2023
lember 2022
Commenced December 2007
Commenced December 2021
Colin Pink
Paula Tucker
Commenced November 2018
Andrew
Bickerdike
Raquel
Freudenbe
Asha Bro
Coral Jackson
Commenced February 2019
Commenced January 2021
er
COmmen￿d March 2023
Commenced October 2004
Sharon B
rne
Commenced October 2017
Principal Office
Finance Department
Surrey and Sussex Healthcare NHS Trusl
Room AD15, Trust Headquarters
East Surrey Hospital
Canada Avenue
Redhill
Surrey
RH1 5RH
Telephone.. 01737 768511 Ext 1785
Principal Advisors:
Bankers
Royal Bank of Scotland
50-54 High st￿et
Crawley
West Sussex
RH10 1YZ
Independent Examiners
BDO LLP
Investment Managers Sollcitors
CCLA Investment
Capsticks
Management Ltd
1 Sl George's House
One Angel Lane
Wimbledon
London
London
EC4R 3AB
SW19 4DR
2 Blagrave Street
Reading
RG1 1AZ

SASH Charity- Registered No. 1054072
REPORT OF THE CORPORATE TRUSTEE
Surrey and Sussex Healthcare NHS Trust, as Corporate Trustee of the SASH Charity Iname changed from
Surrey and Sussex Healthcare NHS Trust Charitable Funds). presents their Annual Report and Financial
Statements of the Charity for the year ended 31 st March 2023.
The accounts (financial slalemenlsl h2ve been prepared in accordance with the Slalement of Recommended
Practice.. Accounting and Reporting by Charities pieparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}, the Charities Act 2011 and UK
Generally A¢￿pIed Practice as il applies from 1st January 2022.
The accounts Ilinancial slalementsl have been prepared lo give a 'lrue and lair, view and have departed from
the Charities IAccounls and Reports) Regulations 2008 only lo the exlenl 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 Ihe UK and Republic ol Ireland IFRS 102).
They include all the separately established charitsble funds for which the Surrey and Sussex Healthcare NHS
TrLJsI is the sole beneficiary.
Reference and Administrative details
The Charity Is Tegislered with the Charity Commission, 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 to the financial statements
gel out on page 23.
Charitable funds received by the Charity are accepted. held and administered as funds and property held on
trust for puiposes relating lo the health service in accordance with the National Health Service Act 1977, the
Nalional Health Service 2nd Community Care Act 1990, the National Health Service Act 2006 These funds
are held on trust by the corporale body.
The Charity's principal place of business is Surrey and Sussex Healthcare NHS Trust, Redhill, Surrey Its postal
address and other contact details are set out on page 3.
Structure, Governance and Management
structure
The Charity's unreslricled fund was established using the model NHS declaration ol llusl and all funds held on
trust as al the dale of registration were either part ol this unreslricled fund or registered as separate reslricled
funds under the main Charity. Subsequent donations and gifts received by the Charity that are allribulable lo
the original funds are added lo those funds within the existing Charity.
Al 31 sl March 2023 the Charity comprised 10 individual funds. The notes lo the accounts distinguish the types
of fund held.
Governance
The Trustee
The Surrey and Sussex Healthcare NHS Trust is the CorFX)rale Trustee ol the Charity governed by the law
applicable to Trusts, principally the Trustee Act 2000 and the Charities Acts 2011.
The NHS Trust Board I'the Board") has devolved responsibility for the on-going management, investment and
disbursement of Charitable Funds lo the Charitable Funds Committee I the Commillee'l, which administers
the funds on behalf of the Corporate Trustee and also ensures compliance with the laws governing charitable
funds.
The Commillee's membership Ilisted on page 3) comprises non-execulive directors, executive dire¢lors 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 two
Executive Directors. One of the two Non-Execulive Directors musl be the Chair of the Charitable Funds
Cotnmillee and two of the Executive Directors must be the Chief Finance Officer or Deputy 2nd Chief Nurse or
Deputy. The Committee meets al least three times a year.
The current members of Ihe Board and of the Committee are sel 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 1s1 April 20131. Executive Members of the Board are subject lo
recruilmenl by the NHS Trust Board. Members of the Board and the Committee are not individu81 Iruslees
under charity law bul act as agents on behalf of the Corporate Trustee.
Management
Acting lor the Corporate Trustee, the Committee is responsible for the overall management of the Charity. As
well as ensuring Ihal the Committee meets its fulfilmenl of ils annual work plan, this review ensures that the
stewardship and integrity of charitable funds are maintained. Core duties, within the terms of reference,
include the following".
Safe Custody
To aulhorise expenditure where an individual item has a value of more than £2,000 in line wlh the NHS
Trust's Scheme of Delegation.
To review the income and expenditure for all funds and to be satisfied that there is an appropriate and
robust system of control over income and expenditure.
To ensure that policies and procedures are in place 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 eslablishmenl 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 lo ensure Fund Managers carefully consider
the use of these funds based on the Donor's inlenlionslwishes.
To receive and review all audit reports on Charitable Funds and to monitor implemenlalion of audit
recommendations.
Investn7ents and fund raising
To establish an investment strategy and monitor the 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 charitable campaigns including the nature of events and objectives.
To ensure th81 donations and investment income or lossos are allribuled lo individual funds
appropri2tely.
Accounts and simi18r requirements
To review and adopt the Trustee Annual Report (which includes the financial slatemenlsl 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 315l January as required by the
Charity Commission.
The Charity does not directly employ any staff. The day to day adminislralion as well as the core accounting
fLJnclion 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 aulhorisation of income and expenditure., preparation and review of monthly management accounts as well
as the year end slalulory accounts.. review and reorganisalion of funds., inler-company reconciliations., liaising
with banks,. raising cheque schedules", dealing with independent examination 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 continues lo review ils controls environment so that il can identify areas of risk and lake appropriate
steps lo mitigate that risk. The Committee works lo a high-level work plan lo ensure that governance and
stewardship al a strategic level are mel.
Expenditure Criteria
Prepared rules used to clarify the appropriateness of expenditure from charitable funds are reviewed regularly.
This included a summary of the Charity Commission key criteria used lo determine the appropriate use of
chaiilable expendituie, aller exhausting available Trust funds, and whether they confer a charitable benefit.
The assessment included stall training. gills provided lo staff, purchases of revenue equipment and also capital
expenditure. The committee is comfortable with the expenditure guidance in P￿Ce.
Investment Strategy and Policy
The Charity has an investment policy lo outline the criteria within which robust decisions can be made lo invest
surplus charitable funds. This includes the Gharily's aim lo earn a return above the rale of inflation whilst
maintaining a low risk allilude lo its inveslmenls. The criteria recognised that within the currenl economic
climate investments may be reqUI￿d for 8 longer term. Additionally, any investments needed lo be made within
an ethical framework. The policy also ensures retention of cash Sljrplus for ils immediate working capital
requirements and held in reserve to miligale any risk aTising 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. The Charity framed by
reference lo the Charities Act 2011 reattirm that governance and compliance arrangements are examined
within this annual review lo ensure that the goals and objectives of the Charity are being lully mel. 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 Suirey 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 r￿sk.
The Committee agreed a workin9 action plan to ensure that the agenda sel for the year was met. This provides
a useful check on self-appraisal of the Committee in ils effectiveness of control and scrutiny over charitable
operations. governance and comp5iance.
As a result of the above, the Committee confirms il believes that il has reviewed the major risks lo which the
Charity Is exposed and that systems or proTrdures have been eslablished lo manage those risks.
Professional advisors
From lime lo lime the Committee, on behalf of the Corporate Trustee, may lake professional advice. Details of
the Charity's principal professional advisor5 are sel out on page 3.
Objectives and Strategy
Charitable object
The Charity's UmbTella Fund has an MHS wide object, expressed in its conslilulion document as follows..
"The trustees shall hold the trust fund on trust lo apply the income and al Iheir discretion, so far as may be
permissible, the capital for any charitable purpose orpufjioses relating to the National Health Se￿iCe.
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 201110 have due
regard to the public benefit guidance published by the Charity Commission in determining the activities
undertaken by the Charity to support the Trust in providing services and facilities which are for the benefit of
thè public.

SASH Charity- Registered No. 1054072
Funds strategy
The Corporate Trustee fullils ils legal duly by ensuring that monies are spent firstly in accordance with the
Charity's legal objectives and secondly, within that objective, in accordance with the objectives of each of its
individual fund5. Where monies have been received that have specific reslriclions sel by the donor, a restricted
fund has been established. Where donations are received with no specific reslriclions allached lo them, they
are placed in unreslricled funds sel up by the Trustee, lo respect the wishes of our generous donors lo benefit
patient care and advance the good health and welfare of patients, carers and staff.
The reslricled and unreslricled 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 IIBDI and Neo natal services
amongst other5.
The notes lo the accounts on page 15 10 24 list the principle reslricled and unreslricled funds held by the Charity
and the income and resources expencled.
Partnership Worklng and Networks
The main beneficiary of the Charity is Surrey 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, obieclives, strategies and plans of the NHS Trust are given
regard when deciding upon the most beneficial way to 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 largeled fundraising campaigns lo raise funds for the general
fund to support the purchase of subslanlial items for the benefit of patients and visitors lo the hospital.
The Trust receives support from 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
Scope of activities
During the year, the Committee has continued lo focus the use of the Charity's resources for the benefit of
Surrey and Sussex Healthcare NHS Trust.
Governance
The Charity conlinLJes lo follow the terms of reference that govern ils work which were approved by the
Charitable Funds Committee.
Charitable oxpendlture
SASH Charity raises funds lo help the Trust go above and beyond what would olherwse be possible, lo deliver
great experiences for SASH patients and staff.
During 2022123, the Trust and the Charity has been extremely grateful for the continued high levels of support
from the public for NHS staff.
These high levels of support first rose at the beginning of the COVID pandemic in 2020. At that lime SASH
Charity launched a staff wellbeing appeal which included an aim lo provide a thank you event for colleagues
once il was possible lo do so.
During 2022-23 the charity continued to have an impact for patients across Surrey & Sussex Healthcare NHS
Trust, and for the wellbeing of staff, as they recover from the huge impact of the pandemic.
Particulai highlights included.,
Donations lo the SASH Charity Can￿[ Fund enabled us lo fund a refurbishment of the
chemotherapy suite al East Surrey Hospital, with len new Irealmenl chair5, new wall arl throughout.
and an end of Irealmenl bell in the Courtyard outside the unil.
We have also helped lo enhan￿ the experience for mothers having babies al East Surrey Hospital,
through funding wall murals in birthing rooms in the maternity suite, as well as smaller things

SASH Charity - Regislered No. 1054072
including lamps, fairy lights, and Blueloolh speakers lo play music, and help tailor the environment lo
an individual's preferences.
We established a staff hardship grants scheme. One of the fi'rst such schemes in the country.
Through this scheme, members of staff who lind themselves in an unexpected financial crisis are
able lo apply for a grant of up lo £500 to help. Vve have worked closely with the Trust's staff wellbeing
team, who now maintain a list of the support and information available lo NHS Staff, in ordei that they
can receive help from the most appropriate sourcelsl, before applying lo SASH Charity for a grant if
needed. Feedback from a staff member helped by this scheme was "I can't gxpress how thankful I
am. You have no idea how much this will help me. Thank you d08s not seem enough"
The charity funded a new clinical psychologist role al SASH lo support the mental health of SASH
staff. The role was possible thanks lo a major grant from Ihe NHS Charities T(￿ether COVID-19
appeal. The psychologist's support has already directly helped colleagues, with one describing the
support they received as being 'lif8 changing,.
We held a second, successful Big Thank You event- to thank health and care workers for their work
through the pandemic. This lime we opened the event lo health and care workers and volunteers
from anywhere in Surrey and Sussex. 11 was allended by staff and volunteers from 53 organisalions
across Surrey and Sussex, including every hospital in Surrey, community Irusls, primary care,
charities, social care workers and many more. Vve are hugely grateful lo the team al Flower Farm in
Godslone for hosting this event, and lo Galwick Airport for their sponsorship of the event.
We Iransilioned from Just giving lo the Enthuse online donations plallorm. which helps make il easier lor
supporters lo give lo a specific appeal or cause. Al the same lime, we established a small appeal lo raise the
funds for a new summerhouse in the garden of the Macmillan Cancer Cenlre.
Charitable Receipts - Promotion l Fund Raising
SASH Charity continued its drive lo promote the aims of the charity and lo increase donations. This includèd
raising prominence of the Charity on the Trust's website with greater visibility of the "donate. option and links
lo page5 with further information on how charitable donations have been spent with pictures ol fundraising
events, services and items purchased from chaiilable donations. The Charity secured ongoing support from
the communication team and made donation easier loi members ol public via our SASH Charity website, our
JuslGtving p8ge, Enthuse page and Good Box donation points in the hospital corridor,
Although the Charity can make funds available to sponsor non-commercial research, il does not do so.
Details of significant donations and legacies lo the NHS Trust are given in the Financial Review below in the
Slalemenl of Financial A¢livilies.
Financial Review
Corporate Trustee's responsibilities for the financial statements
The Corporate Trustee is required by charity law lo prepare financi81 statements for each financial year, which
give a true and fair view of the slate 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 slalemenls the Trustee is required to..
Select SLJilable accounting policies and then apply them consislenlly.,
Make judgments and eslimales that are reasonable and prudent.,
Slate whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial slalemenls.,
Prepare the financial slalemenls on the going concern basis unless il is inappropriate to presume that
the charity will continue in business.

SASH Charity - Registered No. 1054072
The Trustee is also responsible for..
Keeping proper accounting records that disc105e with reasonable accuracy al any time the financial
position of the Charity and enable them lo ensure that the financial slalemenls comply with the Charities
Ac12011.
Safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of
fraud and other irregularilies. The Trustee confirms that il has complied with the above requirements
in PTep8ring the financial stalemenls.
Basis of accounting
The annual financial statements of the Charity are allached lo this report. They have been prepared using the
Slalemenl of Recommended Practice.. Accounting and Reporting by Charities SORP FRS 102 issued in August
2014.
As part of the preparation of these financial slalemenls, the Corporate Trustee has reviewed all the Charily's
key accounting policies to ensure that they continue lo be in accordance with the requirements of the Charity
SORP and of best accountin9 practice.
Review of the year
The Charity continues lo rely on donations as the prime source of income. In 2022-23 voluntary income
receivable excluding grants lolalled £209k 1£162k in 2021-221. Grants in 2022-23 tolalling £74k were
receivable Ino grants were receivable in 2021-221.
The Charity's revaluation loss lotalled £4k in 2022-23 {£48k gain in 2021-221.
Total expenditure was £333k1£595k in 2021-221. An analysis of resources expended on charitable activities is
provided in the slalement of financial activitie5.
The Charity's main asset continues lo be the Charities Official Investment Fund ICOIFI account, 8mounling to
£458k al 31 sl March 20231£462k in 2021-221 (Note 131.
Cash held in the Royal Bank ol Scotland is to service day-lo-day expenditure amounted to £149k al 31st March
2023 1£194k al 31 sl March 20221. Cash which is not used for day-lo-day expenditure, and which is surplus lo
the investment are held on deposit with COIF1£146k at 31$1 March 2023., £144k a1315l March 20221 (Note 151.
The net assets of the Charity at 31st March 2023 were £708k1£762k al 31$1 March 2022), a decrease of £54k.
Going concern
Expenditure is only aulhorised aller il has been as￿rtained that there are sufficient funds within the individual
charitable fund to support the expenditure. In addition, the Trustee approve the Charity budget lor the coming
year. The Trustee therefore has a reasonable expec131ion that the Charity has adequate reSoUr￿S to continue
in operational existence for the foreseeable future. For this reason, they continue to adopt the going concem
basis in preparing these accounts.
The Iruslees consider that there are no material uncerlainlies about the SASH Charity s ability lo continue as
a going concern. There are no material Un￿rtaInlIeS affecting the current yearfs accounts.
In future years, the key risks to the SASH Charity are a fall in income from donations or investment income bul
the Iruslees have arrangements in place lo mitigate those risks.
Reserves
The Charity currently holds its cash surpluses on an immediate access oash deposit account held with COIF.
with the balance held in the bank for day-to-day cash reqLJiremenls.
The Charity invested £200k of surplus funds into a long-term equity-based investment fund in February 2013.
Investment policy> powers and performance
In 2011112 the Committee approved an investment policy and strategy lo invest surplus funds into a suitable
form of investment and agreed lo invest surplus funds into both long term and also shorl-term investments with
CCLA Investment Management Ltd.
This comprises of an initial investment of £200k into COIF which is a long-lemi investment. mainly in equities.
The investment revaluation at 31 sl March 2023 is £458k1£462k al 31$1 March 20221.

SASH Charity - Registered No. 1054072
Our future plans
During 2023-24, SASH Charity will carry out activities which will help us continue to increase the impact the
charity has for patients into the future.
We plan lo launch both a public fundraising lollery, and a monthly staff prize draw. Both of which will provide
new mechanisms lo generate regular monthly income.
We will also carry oul a thorough review and refresh ol the charity brand. Likely lo include a change of name
and visual idenlily, lo make the charity much more easily understood by those who may wish lo support ihe
hospitals and our work.
We hope lo complete fundraising towards a new cancer ￿ntre summerhouse, and a new Emergency
Department staff room and courtyard, whilst also shaping a new fundraising appeal lor the childrens services
here al SASH.
Alongside this a key element of the charity's approach in the coming year and beyond, will be lo increasingly
seek to work in partnership with other expert organisalions, in order lo achieve greater impact with available
funds.
More information is available online al www.sashcharil
.or
Acknowledgement
On behalf of the staff and patients who have benefited from improved services due lo donations and legacies.
the Corporate Trustee would like lo thank all patients, relalives and staff who have made charitable donations.
Approved on behalf of the Corporate Trustee
Yasmin Khan, Chair of the Charitable Funds Committee
Dale
10

SASH Charity - Registered No. 1054072
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SASH CHARITY
I report lo the trust￿S 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 23.
This report is made solely lo the charity's Iruslees, as a body, in accordance with Regulation 31 of the Charities
IAccounls and Reports) Regulations 2008. My work has been undertaken so that I might slate lo the charity's Iruslees
those mallers l am required lo slate lo them in an independent examiner's report and for no other purpose. To the
fullest exlenl permilled by law, I do not accept or assume responsibility to anyone other than the charity's Iruslees as
a body, for my work, for this report, or for the statement I have made.
Responsibilities 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 Act 2011 {"Ihe Act")
I repoTI 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 Charrty Commission under section
145{5llbl of the Act.
Independent examlner's statement
I have eompleled my examination. I confirm that no material mallers have come lo my attention in connection with the
examination giving me cause to believe that in any material respect..
2ccounting 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 comply 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
requirement 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 accordan￿ with the methods and principles of the
Slalement of Recommended Practice for accounting and reporting by charities (applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 10211.
I have no concerns and have come across no other mallers in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached.
DocuSlgfi•d by..
D4154ED7SD45453
Heather Wheelhouse ACA
BDO LLP
2 Blagrave Street
Reading
RG1 1AZ
21 December 2023
11

SASH Charity - Registered No. 1054072
STATEMENT OF FINANCIAL ACTIVITIES
For the year ending 31 st March 2023
Note
Unrestricted Restricted
Funds
Funds
£000
£000
Total Funds
2023
£000
Total Funds
2022
£000
Income and
endowments from:
Donations and
legacies
Total income
140
143
283
162
140
143
283
162
Expendlture on:
Raising funds
Charitable Aclivilies..
Medical research
Puichase of new
equipmenl
Building and
refuibishmenl
Staff educab'on and
welfare
Patient education
and welfare
Other resources
expended
-50
-96
-146
-118
-393
-12
-13
-76
-90
-166
-72
-91
-96
-187
-477
Total expenditure
-141
-192
-333
-595
Nel Ilossllgain on
investments
13
48
Net
expenditurellincome
-52
-54
-385
Net Movement in
funds
-52
-54
-385
Reconclliatlon of
Funds
Total Funds brought
forward
Total Funds carried
forward
221
541
762
1,147
219
489
708
762
12

SASH Charity - Registered No. 1054072
STATEMENT OF FINANCIAL POSITION
As at 31st March 2023
Unrestricted Restricted Total Funds Total Funds
Funds
Funds
2023
2022
Note
£000
£000
£000
£000
Fixed Assets..
COIF Investment
13
142
316
458
462
Total Flxed Assets
142
316
458
462
Currents Assets..
Debtors
Cash al bank and in
hand
Total Current Assgts
14
22
15
91
205
296
338
92
207
299
360
Liabililias..
Creditors falling due
within one year
Net Current
AssetsllLiabilitiesl
16
-15
49
-60
-15
-34
.49
-60
Total Assets less
Current Liabilities
219
708
762
Creditors falling due
after more than one
year
Total Net Assets or
Liabilities
219
489
708
762
The Funds of the
Charity:
Restricted income
funds
Unreslricled income
funds
18
489
489
541
219
219
221
Total Charity Funds
219
489
708
762
The audited financial statements on pages 12 10 24 were approved by the Trustees on and signed on their
behalf by:
L?
Yasmin Khan, Chair of the Charitable Funds.Commiltee
Dale
Paul Simpson, Member of the Charitable Funds Committee
! 9.1.! £/.gE
Dale
13

SASH Charity- Registered No. 1054072
CASHFLOW
For the year ending 31st March
2023
Note
Total funds
2022123
Total funds
2021122
Cash flows from operating activities..
Nel cash lused inllprovided by
operating activities
Dividends. interest and rents from
investments
Proceeds Irorn the Sale of
investments
17
-42
-449
Net cash lused inllprovided by
Investing activities
42
449
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 rale movements
Cash and cash equivalents at the
end of the reporting period
338
787
296
338
14

SASH Charity- Registered No. 1054072
NOTES TO THE FINANCIAL STATEMENTS
For the year to 31 st March 2023
1. Accounting policies
al Basls of Preparation
The financial statements have been prepared under the historic cost convention with the exception of
investments which are included al market value.
The accounts (financial slalemenlsl 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 the Charities Act 2011 and UK
Generally Accepted Practice as il applies from 1st January 2022.
The accoLJnts (financial slalemenlsl have been prepared lo give a 'lrue and fair. view and have departed from
the Charilies IAccounls 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 1021
rather than the Accounting and Reporting by Charities, Statement of Recommended Practi￿ effective from 1$1
April 2005 which has since been withdrawn.
The trustees consider that there are no material uncertainties about the SASH Charity's ability to continue as
a going concern. There are no material un¢ertainlies affecting the current year's accounts.
In future years. the key risks lo the SASH Chaiily are a fall in income from donations or investment income
bul the trustees have arrangements in place to mitigate those risks. The financial statements have been
prepared in £ Sterling, and the figure5 have been rounded to the nearest £000.
bl Funds Structure
Reslri¢led funds are funds which are lo be used in accordance with specific restrictions imposed by the donor.
Where the restriction requires the gill to be invested lo produce income but the Trustees have the power to
spend capital, it is classified as an expendable endowment.
UnreslriGted income funds comprise those funds which the Trustee is free to use lor any purpose in furtheran¢e
of the charitable objects. Unreslricled funds include designated funds, where the donor has made known their
non-binding preference or where the Trustees, al their discretion, have created a fund for a specific purpose.
The Charity does not have an endowment fund.
cl Incoming resources
All incoming resources are recognised On￿ the Charity has entitlement to the resources, il is probable (more
likely than noll that the resoLJrces will be received and the monetary value of incoming Tesour¢e$ can be
measured with sufficient reliability
Where there are lerms or conditions allached lo incoming resources, particularly grants, then these terms or
conditions musl be mel before the income is recognised as the entitlement condition will not be satisfied until
that point. Where terms or conditions have not been mel or uncertainly exists as lo 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.

SASH Charity- Registered No. 1054072
Incoming resources from legacies
Legacies are accounted for as incoming resource5 either upon receipt or where the receipt of the legacy is
probable.
Receipt is probable when.
Confirmation ha5 been received from the represenlalives of the estalelsl that probate has been
granted.
The executors have established that there are sufficient assets in the eslale lo pay the legacy and
All condition5 allached lo the legacy have been fulfilled or are within the Charity's conlrol.
If there is uncertainly as to the amounl ol the legacy and il cannot be reliably eslimaled then the legacy is
shown as a contingent asset until all of the conditions for income recognition are mel
dl Incoming expended and Irrecoverable VAT
All expenditure is accounted lor on an accruals basis afid has been classified under headings Ihal aggregate
all costs related lo each category of expense shown in the Statement of Financial Activities. Expenditure is
recognised when the following criteria are mel..
There is a present legal or conslruclive obligation resulting from a past event.
11 is more likely than not that a Iransler of benefits lusually a cash paymenll will be required in
selllemenl.
The amount ol 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 liabilities as a result of grant
Grants payable are payments made lo linked. related party or third-party NHS bodies and non-NHS bodies, in
furtherance of the charitable objectives of the funds held on Irusl, 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 to make a payment.
A constructive obligation arises when..
We have communicated our intention lo award 2 grant lo a recipient who then has a reasonable
expectation that they will receive a grant.
We have made a public announcement about a commitment which is specific enough for the recipient
to have a ieasonable expectation Ihal they will receive a grant.
There is an established pallern of practice which indicates lo the recipient that we will honour our
comtnilmenl.
The Iruslees have control over the amount and liming ol grant payments and consequently where approval has
been given by the trustees and any ol the above criteria have been mel then a liability is recognised. Grants
are not usually awarded with conditions attached. However, when they are then those conditions have lo be
mel before the liability is recognised.
Where an intention has not been communicated, then no expendilure is recognised bul an appropriate
designation is made in the appropriate fund. If a grant has been ollered bul there is uncertainly as lo whether
il will be accepted or whether conditions will be mel then no liability is recognised bul a ¢onlingenl liability is
disclosed.
16

SASH Charity- Registered No. 1054072
fl Allocation of support costs
Support costs are those costs which do not relate directly lo a single aclivily. These include some staff costs.
costs of adminislralion, independent examination costs and IT SLJPPOrt. Support costs have been apportioned
between 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
support costs have been made between Charitable Activities and Governance Costs, the cost allribulable lo
Charitable Activities is apportioned across those activities in proportion lo their opening fund balance.
gl Fundraising costs
The costs ol generating funds are those costs allributable lo 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
inve51menl management fees.
h) Charitable Activitles
Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the Chafily.
These costs, where not wholly allribulable, are apportioned between the categories of charitable expenditure
in addition lo the direct costs. The lolal costs of each category of charitable expenditure include an
apportionmer71018uppOrt costs as shown in note 7.
i) Fixgd asset investments
Investments are a lorm of basic fi'nancial instrument. Fixed asset investments are initially recognised at their
transaction value and are subsequently measured al their fair value Imarkel v81uel as al the balance sheet
dale. The Statement 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 Balance Sheet al the current
market value quoted by the investment analyst. excluding dividend.
The main Iotm of financial risk faced by the Charity is that of volatility in equity markets and investment markets
due to 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 are amounts owed lo the Charity. They ere measured on the basis of their recoverable amount.
kl Cash and cash equivalents
Cash at b8nk and in hand is held lo meet the day lo day running costs of the Charity as they fall due. Cash
equivalents are short term, highly liquid investments, usually interesl-bearing savings accounts.
11 Creditors
Creditors are amounts owed by the Charity. They are measured at the amount that the Charity expects to have
lo pay to sellle the debt. Amounts which are owed in more than a year are shown as long-lerm cre4Jilors.
ml Reallsed galns and losses
All gains and losses are taken lo the Slalement 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 calculated as the difference be￿een the market value al the
year end and opening carrying value lor purchase dale if lalerl.
n) Penslons
The Charity does not employ any staff and therefore no direct pension costs are incurred.
17

SASH Chaiily - Registered No. 1054072
Prior year comparatives by type of fund
The piimary slalemenls provide prior year comparatives in lolal," this note provides prior period comparatives lor Ihe
Slalemenl of Financial Activities and Ihe Financial Position lor the unresliicled and iesliicled funds.
2a Unrestricted funds- Statement of Financial Activity for the year ended 31st March 2023
2023
£'ooo
2022
£'ooo
Income and endowments from:
Donations and legacies
Total incoming resources
Expenditure on..
Raising funds
Charitable activities
Total expenditure
140
103
140
103
-50
-91
-40
-45
-141
-85
Nel gainslllosse51 on investments
Net income/{expenditurel
17
35
Net Movement in funds
35
Reconciliation of Funds
Total Funds brought forward
Total Fund5 carried forward
221
186
219
221
Unrestricted funds- Statement of financial Position a5 at 31st March 2023
2023
£'ooo
2022
£'ooo
134
Fixed Assets:
Investments
142
Total Fixed Assets
142
134
Current A5sets',
Debtors
Cash and cash equivalents
Total Current Assets
91
98
92
104
Liabilitie5:
Creditors falling due within one year
Total Current Liabilities
-15
-17
-15
-17
Total Asset5 less Current Liabilities
219
221
Creditors falling due after more thari one year
Total Unrestricted Funds
219
221
18

SASH Charity - Registered No. 1054072
2b Restricted funds- Statement of Financial Activity foy the year ended 31st March 2023
2023
£'ooo
2022
£'ooo
Income and endowments from:
Donations and legacies
Total incoming resources
Empendlture on:
Raising funds
Charitable activities
143
59
143
59
-96
-96
-78
432
Total expenditure
-192
-510
Net gains/llosses1 on investments
Net lexpenditurelincome)
31
-420
-52
Net Movement in funds
-52
420
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
541
961
489
541
Restrlcted funds- Statement of Financial Positlon as at 31st March 2023
2023
£'ooo
316
2022
£'ooo
328
Fixed Assets:
Investments
Total Fixed Assets
320
328
Current Assets:
Debtors
Cash and cash equivalents
Total Current Assets
16
240
205
207
256
Liabilities:
Creditors falling due within one year
Total current liabilities
Total Assets less Current Liabilltles
Creditors falling dLJe after more than one year
Total Restricted Funds
-34
-43
-34
-43
489
541
489
541
3. Related Party Transactions
The Surrey and Sussex Healthcare NHS Trusl is the sole beneficiary of the Charity. The Charity reimburses
the Trust for staff providing financial and adminislralive services to the Charity.
The Trust incurred charitable expenditure of £333k 1£595k in 2021-221 which has been recharged from the
Trust lo the Charity. Al the year end £nil was oulslanding lo be received l£nil in 2021-221.
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 membèr of the NHS Trust Board
has received honoraria, emoluments or expenses in the year and the Trustee has not purchased Iruslee
indemnity insurance.
19

SASH Charity- Registered No. 1054072
4. Income from donations
Unrestricted
funds
£000
112
28
Restricted Total 2023
funds
£000
36
33
74
143
Total
2022
£000
154
£000
148
61
74
283
Donations from individuals
Corporate donations
Grants Inole 4.1}
Total
140
162
Donations remain as the prime steady source of income. Durin9 the financial year 2022123 no legacies were
receivable.
A fundraising campaign was launched lor the Olive's Appeal in 2019 and the campaign raised £7k in 2022-
20231£33k in 2021-20221.
4.1. Analysis of Grants receivable
Unrestrlcted
funds
£000
Restrlcted
funds
£000
Total
2023
£000
Total
2022
£000
NHS CT Stage 3
NHS CT Clinical Psychologist
NHS CT Rebranding
32
30
32
30
Community Foundation Fridge
Total
74
74
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
2023
£000
Total
2022
£000
Fundraising events
Independenl examination costs
Support costs
Total
-44
-50
-91
-96
-135
-146
-116
-118
7. Analysis of charitable expenditure
Grant fundgd
activity
£000
Support
costs
£000
Total
2023
£000
Total
2022
£000
-393
Purchase of new equipment
Building and refurbishment
Staff education and welfare
Patient education and welfare
Other resources expended
Total
-13
-166
-187
-13
-166
-187
-72
477
The Charity supports Surrey and Sussex Healthcare NHS Trust in providing healthcare for patients through the
purchase of a range of items for the direct benefit of patients and includes staff training and education.
20

SASH Charity- Registered No. 1054072
8. Analysis of grants paid
No Grants were paid in either 2022-23 or 2021-22.
9. Allocation of support costs and overheads
Raising
funds
£000
Charitabla
activities
2023
Total
£000
2022
Total
£000
Basis
£000
Independent examination costs
Other professional fees
Governance
Salaries and related costs
Computer expenses
Total
Expenditure
-1 Expenditure
-139
-139
-117 Salaries
Expenditure
-139
-146
-118
Unrestrlcted
fund5
£000
Restrlcted
funds
£000
Endowment
funds
£000
2023
Total
£000
-146
-146
2022
Total
£000
-118
-118
Raising fltnds
-50
-50
-96
-96
10. Trustees. remuneration, benefits and expenses
The Charity's sole Iruslee is The Surrey and Sussex Healthcare NHS Trust. 11 received no remuneration or
benefits in the current or prior period. No Iruslee expenses have been incurred in the currenl 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 staff. 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 2022-23 this charge amounted to £135k1£117k in 2021-
221.
12. Indepandent examiner's remuneration
The independent examiner's Temuneralion is the fee chargeable by our external examiners IBDO LLP} for their
independent examination of the 2022-23 annual accounts. The cost of £7k in 2022123.
21

SASH Charity - Registered No. 1054072
13. Fixed asset investments
Investments
The Charity invested surplus fund5 into the Charities Official Investment Fund. This is a long-lerm inveslmenl
and is made up mainly from equities.
Movement in fixed asset investments
2023
£000
462
2022
£000
414
48
462
Market value brought forward
Add nel Ilossllgain on revaluation
Total
458
Fixed asset investments by type
2023
£000
458
458
2022
£000
462
462
COIF Investment Fund
Total
14. Analysis of current debtors
2023
£000
2022
£000
Gift Aid- Accrued Income
Prepayment
Other debtors
Total
18
22
15. Analysis of Gash and Gash equivalents
2023
£000
150
146
296
2022
£000
194
144
338
Cash in hand IRBSI
Notice deposits COIFI
Total
These monies are retained lor day-l04ay use. Surplus funds are held on deposit with COIF.
16. Analysis of liabilities
2023
£000
£'ooo
2022
£000
£'ooo
Creditors due in under 1 year
Accruals
Total
49
49
60
60
Accruals are in the main £49k SASH recharges (including SASH staff salary recharges), £40k purchasing
accruals.
The Charity makes use of the Trust's purchasing system lo procure ils supply ol goods and services which is
maintained 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 to dictate favourable terms and conditions.
22

SASH Charity - Registered No. 1054072
17. Reconciliation of net incomel{expenditure) to net cash flow from operating
activities
2023
£000
-54
2022
Eooo
-385
Net for 2022123 las per the Statement of Flnanelal
Actlvltlesl
Adlustments for..
Lossllgainlon investments
Dividends, interest and rents from investments
Decreasellincreasel in debtors
(Decreasellincrease in creditors
Net cash (used Inllprovided by operating activities
-48
19
-12
-42
-449
18. Analysis of charitable funds
a) Analysis of Restricted fund movements
Restricted funds comprise the following..
Balance
blfwd
£'ooo
Fund Title
Income Expenditure
Transfer
Funds
£'ooo
Gains &
Fund
Losses
clfwd
£'ooo £'ooo
£'ooo
£'ooo
Dorothy France Legacy
Legacy Limpslield Ward - l L
Edwards
Premature Baby Fund
IBD Fund
Cancer Support Centre
Surrey & Sussex Restricted
Ring Fenced Fund
Staff Hardship Grants
Clinical Psychologist
Rebranding
13
34
10
31
137
315
10
33
23
-10
-33
-106
44
104
245
44
31
30
143
-18
13
30
541
-187
Dorothy Francis Legacy
Legacy Limpsfield Ward - l L Edwards
Premature Baby Fund
IBD Fund
Cancer Support Centre
Surrey & Sussex Restricted
Ring Fenced Fund
Staff Hardship Grants
Clinical Psychologist
Rebranding
Consultant staff at Crawley
Mainly for ophthalmology focused staff training
Education & staff Imining, Essential items and non essential items
Admin support for the l BD database.
For the benefit of staff and patients
legacy to ease suffering from ailments of the heart or kidney.
Staff welfare
To help staff who face and unexpected financial crisis.
To help s18fl recover from the pandemic
For the rebranding of SaSH Charity
A transfer of £5k was made between the Ring-Fenced Fund (Slaffj and the new Staff Hardship Grants10 in
2021-221. This new fund was sel up specifically lo help staff finding themselves struggling with the cost of
living rises.
23

SASH Charity- Regislered No. 1054072
bl Analysls of Unrestricted fund movements
Unreslricled funds comprise the following..
Fund Title
Balance
blfwd
£'ooo
Income Expenditure
Galns &
Losses
£'ooo
Fund
clfwd
£'ooo
219
£'ooo
£'ooo
-141
Corporate
Total Unrestricted
Funds
221
140
221
140
-141
219
Corporate
The charity supports a wide range ol charitable and health related aclivilies, benefiting both
patients and staff They Include improving the working environment, purchase of medical
equipment and the prov1sion of speciality courses.
19. Subsidiary charities
The Umbrella Charity - SASH Charity- has 4 linked registered charities, as follows."
Name of Charity
Description, nature and purpose of the fund
Surrey and Sussex Healthcare
National Health Service Trusl
(Expendable Funds) Common
Investment Fund.
To combine the investments and money belonging to the
charities and representing expendable funds into one
pooled fund.
The Surrey and Sussex Healthcare
Educational, Development and
Research Fund
For any charitable purposes, principally bul not exclusively
al or in connection with Surrey and Sussex healthcare
NHS Trusl which will further the advancemenl of scientific
and medical education and research.
The Surrey and Sussex Healthcare
Eqijipmenl Fund
For the relief ol sickness by the provision and
maintenance ol medical and non-medical equipment for
the benefit of the Surrey and Sussex Heallhcare NHS
Trust.
The Surrey and Sussex Healthcare
Wards and Departments Fund
For any charitable purpose or purposes relating to the
NHS wholly or mainly for the wards and departments of
the SLJrrey and Sussex Healthcare NHS Tru51.
24