2024-03-31-accounts

NHS Surrey and Sussex Healthcare NHS Trust Pvv SASHCHARITY Your hospital charity SASH CHARITY ANNUAL REPORT AND ACCOUNTS For the year ended 31° March 2024 Charity Registration number: 1054072

SASH Charity- Registered No. 1054072 CONTENTS Legal and administrative information Trustees, Report 5- 11 Independent Examiners Report statement of Financial Activities 12 13 Statement of Financial Position 14 Statement of Cash Flow 15 Notes to the Financial Statements. 16-26

SASH Charity- Registered No. 1054072 DIRECTORS, MANAGEMENT, PRINCIPAL OFFICE AND ADVISORS Directors The Charity has a Corporate TrLfStee - the Surrey and Sussex Healthcare NHS Trust. The members of the NHS Trust Board who were in post at the date on which the Trustee's report was signed were: Richard Shaw Chair Non-Executive Director De ut Chair Non-Executive Director & Deputy SID Chair of Charitable Funds Committee Non-Executive Director Chair of Audit Committee Non-Executive Director Non-Executive Director Non-Executive Director Chief Executive Officer Pauline Lambert Yasmin Khan Paula Swann Ja ne Phoenix Catherine Jarvis Julie Bass Angela stevenson Paul Sim son Ben Eml Ed Cetti Karen Breem Elizabeth awade Colin Pink ointed Februa 2024 Chief Finance Officer and member of the Charitable Funds Committee Chief Di ital Officer Medical Director Chief O eratin Officer Chief of People & Culture Chief of Corporate Affairs and Governance and member of the Charitable Funds Committee Chief Nurse Tina Hetherin ton ointed Ma 2023 Management The Surrey and Sussex Healthcare NHS Trust Board has devolved responsibility for 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 Funds Committee Chair of Charitable Funds Committee Chief Nurse ointed Ma 2023 Associate Non-Executive Director Chief Finance Officer and member of the Charitable Funds Committee Chief of Corporate Affairs and Governance and member of the Charitable Funds Committee Deputy Chief Nurse and member of the Charitable Funds Committee ointed NovembEr 2023 Head of Charity and member of the Charitable Funds Committee Tina Hetherin Julie Bass Paul Sim Colin Pink ton son Katrina O'shea Andrew Bickerdike Raquel Williams Charitable Funds Fundraiser Non-votin Head of Communications Assistant Director of Finance Financial Accountant Asha Bro Coral Jackson Sharon B rne Financial Re ortin and Control

SASH Charity- Registered No. 1054072 DIRECTORS, MANAGEMENT, PRINCIPAL OFFICE AND ADVISORS (continued) Principal Office Finance Department Surrey and Sussex Healthcare NHS Trust Room AD15, Trust Headquarters East Surrey Hospital Canada Avenue Redhill Surrey RH15RH Telephone: [phone] Ext 1785 'Principal Advisors Bankers Royal Bank of Scotland 50-54 High Street Crawley West Sussex RH10 1YZ Independent Examiners BDO LLP Investment Managers Solicitors CCLA Investment Capsticks Management Ltd I St George's House One Angel Lane Wimbledon London London EC4R 3AB SW19 4DR 2 Blagrave Street Reading RG11AZ

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 Statements of the Charity for the year ended 31st March 2024. The accounts (financial statements) 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 appliGable in the UK and Republic of Ireland IFRS 102), the Charities Act 2011 and UK Generally Accepted Practice. The accounts (financial statements) have been prepared to give a 'true and fairf view and have departed from the Charities {Accounts and Reports) Regulations 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 (FRS 102). 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, registered number.1054072. It was entered on the Central Register of Charities on the 26 February 1996 and amended 7 July 2016. At the start of the year had 4 linked charities that all shared the same registered number. These linked entities are inactive, and have been removed from the Charity Commission. Details of these charities are disclosed in the notes to the financial statements set out on page 26. Charitable funds received by the Charity are accepted, held and administered as funds and property held on trust for purposes relating to the health service 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 Ihe corporate 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 4. 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 at the date of registration 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 to the original funds are added to those funds within the existing Charity. At 31st March 2024 the Charity comprised 12 restricted funds and the general fund. 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 governed by the law applicable to Trusts, principally the Trustee Act 2000 and the Charities Acts 2011. The NHS Trust Board ("the Board") has devolved responsibility for the on-going management, investment and disbursement of Charitable Funds to the Charitable Funds Committee I'the Committee"), which administers the fLtnds on behalf of the Corporate Trustee and also ensures compliance with the laws governing charitable funds. The Committee's membership (listed on page 3} comprises non-execulive directors, executive directors and other members of staff and is chaired by a non-executive director.

SASH Charity- Registered No. 1054072 REPORT OF THE CORPORATE TRUSTEE (continued) Governance (continued) A quorum shall be no fewer than 4 members present comprising of two Non-Executive Directors and two Executive Directors. One of the two Non-Executive Directors must 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 at least three times a year. The current members of the Board and of the Committee are set out on page 3. Recruitment of Board and Committee Members Non-Executive Members of the Trust Board were appointed by the NHS Appointments Commission land by NHSI previously known as TDA as from 1st April 2013). Executive Members of the Board are subject to recruitment by the NHS Trust Board. Members of the Board and the Committee are not individual trustees under charity law but act as agents on behalf of the Corporate Trustee. Management Acting for the Corporate Trustee, the Commitlee is responsible for the overall management of the Charity. As well as ensuring that the Committee meets its fulfilment of its 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 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 expenditure for all funds and lo 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 Ihe NHS Trust in satisfying the duties and responsibilities of the Corporate Trustee in managing the funds. To authoriselagree 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 ofcharitable Funds and to ensure Fund Managers carefully consider the use of these funds based on the Donor's intentionslwishes. To receive and review all audit reports on Charitable Funds and to monitor implementation of audit recommendations. Investments 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 that donations and investment income or losses are attributed to individual funds appropriately. Accounts and Similar Requirements To review and adopt the Trustee Annual Report (which includes the financial statements) 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 31sI January as required by the Charity 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 at 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 statutory accounts,. review and reorganisation of funds., inter-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 REPORT OF THE CORPORATE TRUSTEE (continued) Risk and Controls Management Controls Environment The Charity continues to review its controls environment so that it can identify areas of risk and take appropriate steps to mitigate that risk. The Committee works to a high-level work plan to ensure that governance and stewardship at a strategic level are met. 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 to determine the appropriate use of charitable expenditure, after exhausting available Trust funds, and whether they confer a charitable benefit. The assessment included staff training, gifts provided to staff, purchases of revenue equipment and also capital expenditure..The Gommittee is comfortable with the expenditure guidance in place. Investment strategy and Policy The Charity has an investment policy to outline the criteria within which robust decisions can be made to invest surplus charitable funds. This includes the Charity's aim to earn a return above the rate of inflation whilst maintaining a low risk attitude to its investments. The criteria recognised that within the current economic climate investments may be required for a longer term. Additionally, any investments needed to be made within an ethical framework. The policy also ensures retention of cash surplus for its immediate working capital requirements and held in reserve to mitigate any risk arising from unexpected overspends. This policy was reviewed in July 2021 and is currently being reviewed again. Terms of Reference The terms of reference under which the Charity operates are reviewed annually. The Charity, which is framed by reference to the Charities Act 2011, confirm 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. Compllance and Committee Workplan To furlher manage risk the Charily works within the financial controls operated by the Surrey 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 to ensure that the agenda set 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 compliance. As a result of the above, the Committee confirms it believes that it has reviewed the major risks to which the Charity is exposed and that systems or procedures have been established to manage those risks. Professional Advisors From time to time the Committee, on behalf of the Corporate Trustee, may take professional advice. Details of the Charity's principal professional advisors are set out on page 4. Objectives and Strategy Charitable Object The Charlty's objective is to apply income at their discretion for any charitable purpose or purposes relating to the National Health Service. The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to 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 the public.

SASH Charity- Registered No. 1054072 REPORT OF THE CORPORATE TRUSTEE (continued) Funds Strategy The Corporate Trustee fulfils its legal duty 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 funds. Where monies have been received that have specific restrictions set by the donor, a restricted fund has been established. Where donations are received with no speci*ic restrictions attached to them, they are placed in unrestricted funds set up by the Trustee, to respect the wishes of.our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff. The restricted and unrestricted funds are allocated to 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 its agreed purpose. For example, there are funds for Cancer, Gastroenterology IIBD) and Neo natal services amongst others. The notes to the accounts on page 15 to 25 list the principal restricted and unrestricted funds held by the Charity and the income and resources expended. Partnership Working 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 to best effect. The main activities, 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 to 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 support from another Charity, that of the Friends of East Surrey Hospital which is a separately registered Charity but has similar objects to that of this Charity. SASH Charity works alongside the Friends of East Surrey Hospital. Our Activities and Achievements Scope of Activities SASH Charity is the Trust's Charity. It manages donations, and raises funds from the public, and other charitable funders to help the Trust go beyond what would otherwise be possible. The charity is hugely grateful to everyone who donates or fundraises to support the hospitals. Governance The charity is overseen by a Charitable Funds Committee, which operates (independently of the NHS Trust Board) on behalf of our Corporate Trustee- Surrey & Sussex Healthcare NHS Trust. Impact SASH Charity continues to develop in line with its three year strategy, which will equip the charity to have significantly greater impact for people using the hospitals in future years. Alongside work behind the scenes to develop the charity infrastructure, and ways of working with SASH NHS Trust, the charity has had a larger impact in the past financial year than in any previous year. Some highlights include.. Donations to the charity's Cancer Fund enabled us to fund a new summerhouse for people affected by cancer, in the garden of the East Surrey Macmillan Cancer Centre- opening Summer 2024. To help. with the significant psychological impact of the COVID-19 pandemic, and subsequent pressures, the charity funded a Clinical Psychologist role through the whole financial year, specifically to support staff with their mental health. This was made possible thanks to a major grant from NHS Charities Together, for which we are very grateful. A legacy gift in a local resident's will, enabled us to purchase £55,000 of advanced cardiology equipment, to enhance the care for people with serious heart conditions. Donations helped us enhance the maternity bereavement room, including through provision of a new double bed for people experiencing the loss of a baby.

SASH Charity- Registered No. 1054072 REPORT OF THE CORPORATE TRUSTEE {continued) Our Activities and Achievements (continued) A generous individual donation enabled us to fund a Gold cap machine for the Chemotherapy Suite at East Surrey Hospital. The cold cap machine is used to help reduce hair loss for people undergoing chemotherapy. We established a new Community Fridge in East Surrey Hospital - to help reduce food waste, and help people in need. The fridge was funded by the charity thanks to a grant from the Community Foundation for Surrey, and is operated largely by volunteers. The charity also continues to operate a hardship grants scheme for hospital staff in an unexpected financial crisis. Beneficiaries have predominantly been from lower paid nursing roles, and who have found themselves struggling due to unforeseen changes of their personal situations or family health. In 2023-24 the charity also established its first children's appeal, which aims to enhance the experience of children and their families when they use SASH sewices. The appeal will develop further during 2024125. Charitable Receipts - Promotion l Fund Raising SASH Charity continued its drive to 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 to 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 of public via our SASH Charity website, our JustGiving page, Enthuse page and Good Box donation points in the hospital corridor. Although the Charity can make funds available to sponsor non-commercial research, it 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 Activities. Financial Review Corporate Trustee's Responslbllitles for the Financial Statements The Corporate Trustee is required by charity law to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity as at the end of the financial year. In preparing those financial statements the Trustee is required to.. Select suitable accounting policies and then apply them consistently. Make judgments and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. 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 at any time the financial position ofthe Charity and enable them to 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 requirements in preparing the financial statements.

SASH Charity- Registered No. 1054072 REPORT OF THE CORPORATE TRUSTEE (continued) Review of the Year The Charity continues to rely on donations as the prime source of income. In 2023-24 voluntary income receivable excluding grants tolalled £183k (£209k in 2022-23). Grants in 2023-24 totalling £65k were receivable (£74k in 2022-23}. The Charity also received donated goods at a value of £343k, reflected both in income and expenditure. The Charity's revaluation gains totalled £55k in 2023-24 (£4k loss in 2022-23). Total expenditure was £720k (including £343k worth of donated goods) {£333k in 2022-23). An analysis of resources expended on charitable activities is provided in the statement of financial activities. The Charity's main asset continues to be the Charities Official Investment Fund (COIF> account, amounting to £513k at 31 st March 2024 {£458k in 2022-23) (Note 11). Cash held in the Royal Bank of Scotland is to service day-to-day expenditure amounted to £94k at 31sI March 2024 (£150k at 31st March 2023}. Cash which is not used for day-to-day expenditure, and which is surplus to the investment are held on deposit with COIF (£153k at 31st March 2024,. £146k at 31st March 2023) (Note 13). The net assets of the Charity at 31st March 2024 were £650k (£708k at 31st March 20231, a decrease of £58k. Going Concern Expenditure is only authorised after it has been ascertained that there are sufficient funds within the individual charitable fund to 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 a going concern for 12 months from approval of the 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 to mitigate those risks. These include fundraising for grant applications before approving the grants and rebranding of the Charity to make it much more visible within the hospital and wlder community Reserves The Charity currently holds its cash surpluses on an immediate access cash deposit account held with COIF with the balance held in the bank for day-to-day cash requirements. The Charity invested £200k of surplus funds into a long-term equity-based investment fund in February 2013. Unrestricted funds as at 31sI March 2024 totalled £244k (£219k in 2022-23). Restricted funds as at 31st March 2024 totalled £406k (£489k in 2022-23). Investment Policy, Powers and Performance In 2011112 the Committee approved an investment policy and strategy to invest surplus funds into a suitable form of investment and agreed to invest surplus funds into both long term and also short-term investments with CCLA Investment Management Ltd. This comprises of an initial investment of £200k into COIF which is a long-term investment, mainly in equities. The investment valuation at 31st March 2024 is £513k {£458k at 31sI March 20231. 10

SASH Charity- Registered No. 1054072 REPORT OF THE CORPORATE TRUSTEE (continued) Our Future Plans In the coming year, SASH Charity will continue to work closely with colleagues across SASH NHS Trust to identify areas where donations and fundraising can have a positive impact for people who use SASH services. Alongside this, the charity will conclude a full review of the charity name and branding, to help ensure it is easily understood, and as compelling as possible to potential supporters of the hospitals. The charity plans to increasingly work in partnership with other organisations where this helps to achieve even greater impact for people who use the Trust's hospitals & services. More information is available on the charity's website at www.sashcharit contacted at sash.charit nhs.net .or or the charity team can be Acknowledgement On behalf of the staff and patients who have benefited from improved services due to 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 Yasmin Khan, Chair of the Charitable Funds Committee Date 11

SASH Charity – Registered No. 1054072

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SASH CHARITY

I report to the trustees on my examination of the accounts of the SASH Charity for the year ended 31st March 2024, which are set out on pages 13 to 26.

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31st of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity's trustees as a body, for my work, for this report, or for the statement I have made.

Responsibilities and basis 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 (“the Act”)

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 145(5)(b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the ACA, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the 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 set 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 matter 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 (FRS 102)).

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

Heather Wheelhouse ACA BDO LLP R+ 2 Blagrave Street Reading RG1 1AZ

Date: 20 January 2025

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SASH Charity - Registered No. 1054072 STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31st March 2024 Note UnrestrScted Restricted Total Funds Funds Funds 2024 £000 £000 Total Funds 2023 £000 £000 Income and endowments from: Donations and legacies Interest Total income 81 510 10 520 591 16 607 283 87 283 Expenditure on: Raising funds Charitable Activities.. {30) (110) {140) (146) Donations of new equipment Donations of other items Building and refurbishment Staff education and welfare Patient education and welfare other charitable expenditure Independent examination Costs {66) (343) (2) {2) (43) {69) (5) (530) {640) 166) (343) {6} 14) {77) 176) {81 (580) 17201 (4) (2) (34) (7) (3) {50) 1801 {3} {5) {13) (166) (187) {333> Total expenditure Net gainl(loss) on investments 11 18 37 55 (4) Net incomel(expenditure) 25 (83) (58> (54) Net Movement in funds 25 (83) {58) (54) Reconclliation of Funds Total Funds brought forward Total Funds carried forward 219 489 708 762 244 406 650 708 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 16 to 26 form part of these financial statements. 13

SASH Charity - Registered No. 1054072 STATEMENT OF FINANCIAL POSITION As at 31st March 2024 Unrestricted Restricted Total Funds Total Funds Funds Funds 2024 2023 Note £000 £000 £000 £000 Fixed Assets.. COIF Investment Total Fixed Assets 155 358 513 458 155 358 513 458 Currents Assets.. Debtors Cash at bank and in hand Total Current Assets 12 13 125 122 247 296 127 126 253 299 Liabilities.. Creditors falling due within one year Net Current Assets 14 {38) (78) (116) (49) 250 89 48 137 Total Net Assets 244 406 650 708 The Funds of the Charity: Restricted income funds Unrestricted income funds 16 406 406 489 244 244 219 Total Charity Funds 244 406 650 708 The financial statements on pages 13 to 26 were approved by the Trustees on and signed on their behalf by.. Yasmin Khan, Chair of the Charitable Funds Committee Date Paul Simpson, Member of the Charitable Funds Committee 16 .1.1 /.£s- Date 14

SASH Charity - Registered No. 1054072 STATEMENT OF CASH FLOWS As at 31st March 2024 Cash flows from operating activities: Note Total Funds 2023124 Total Funds 2022123 Net cash (used in) operating activities 15 (65) (42) Cash flows from investing activities Dividends, interest and rents from investments 16 Net cash (used in)Iprovided by investing activities (49) (421 Change in cash and cash equivalents in reporting period {49) (42> Cash and cash equivalents at the beginnlng of the reporting period Cash and cash equivalents at the end of the reporting period 296 338 247 296 15

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS For the year to 31st March 2024 l. Accounting Policies al Basis of Preparation The financial statements have been prepared under the historic cost convention with the exception of investments which are included at market value. The accounts (financial statements) 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} effective 1 January 2019, the Charities Act 2011 and UK Generally Accepted Practice. The accounts (financial statements} have been prepared to give a 'true and fair, view and have departed from the Charities {Accounts and Reports) Regulations 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 {FRS 102) rather than the Accounting and Reporting by Charities, Statement of Recommended Practice effective from 1s1 April 2005 which has since been withdrawn. The financial statements have been prepared in £ sterling and the figures have been rounded to the nearest £000. b) Going Concern Expenditure is only authorised after it has been ascertained that there are sufficient funds within the individual charitable fund to 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 resoLfrces 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 regarding the SASH Charity's ability to continue as a going concern for 12 months from approval of the accounts. Sn 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 to mitigate those risks. These include fundraising for grant applications before approving the grants and rebranding of the Charity to make it much more visible within the hospital and wider community c) Funds Structure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. Where the restriction requires the gift to be invested to 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 to use for any purpose in furtherance of the charitable objects. The Charity does not have an endowment fund. d) Income All incoming resources are recognised once the Charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. We recover gift aid income wherever possible. Where there are terms or conditions attached to irkcoming resources, particularly grants, then Ihese lerms or conditions must be met before the income is recognised 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 met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income. 16

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 e) Legacies Income Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable. Receipt is probable when.. Confirmation has been received from the representatives of the estate(s) that probate has been granted. The executors have established that there are sufficient assets in the estate to pay the legacy. All conditions attached to the Segacy have been fulfilled or are within the Charity's control. If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated then the legacy is shown as a contingent asset until all of the conditions for income recognition are met. f) Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met.. There is a present legal or constructive obligation resulting from a past event. It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement. The amount of the obligation can be measured or estimated reliably. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. The Charity makes use of the Trust's purchasing system to procure its supply of 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. g) Recognition of Expenditure and Associated Liabilities as a Result of Grant Grants payable are payments made to linked, related party or third-party NHS bodies and non-NHS bodies, 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 constructive obligation to make a payment. A constructive obligation arises when.. We have communicated our intention to award a grant to 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 reasonable expectation that they will receive a grant. There is an established pattern of practice which indicates to the recipient that we will honouf our commitment. The trustees have control over the amount and timing of grant payments and consequently where approval has 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 attached. However, when they are then those conditions have to be met before the liability is recognised Where an intention has not been communicated, then no expenditure is recognised but an appropriate designation is made in the appropriate fund. If a grant has been offered but there is uncertainty as to whether it will be accepted or whether conditions will be met then no liability is recognised but a contingent liability is disclosed. 17

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 h> Allocation of Support Costs Support costs are those costs which do not relate directly to a single activity. These include some staff costs, costs of administration and IT support. The analysis of support costs are included in note 6. Overhead and support costs are allocated either as a direct cost or apportioned on an appropriate basis to Charitable Activities. Once allocation has been completed of direct costs, any cost attributable to Charitable Activities is apportioned across those activities in proportion to their income received in year. i) Fundraising Costs The costs of raising funds are those costs attributable 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 raising funds represent fundraising costs together with investment management fees. Fundraising staff costs are apportioned on an appropriate basis to the individual restricted funds based on the income generated in the year. j) Charitable Activities Costs of charitable. activities comprise all costs incurred in the pursuit of the charitable objects of the Charity. The total costs of each category of charitable expenditure include an apportionment of support costs as shown in note 7. k) Fixed Asset Investments Investments are a form of basic financial instrument. Fixed asset investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) as at the balance sheet date. 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 at the current market value quoted by the investment analyst, excluding dividend. The main form of financial risk faced by the Charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors. l) Debtors Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount. m) Cash and Cash Equivalents Cash at 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. n) Creditors Creditors are amounts owed by the Charity. They are measured at the amount that the Charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors. o) Critical estlmates and judgements In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Management do not consider there to be any material accounting estimates or judgements that need disclosure in Ihese financial statements. 18

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 2. Prior Year Comparatives by Type of Fund 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 restricted funds. a} Unrestricted Funds - Statement of Financial Activity for the year ended 31st March 2024 2024 2023 £'ooo £'ooo Income and endowments from: Donations and legacies Interest 81 140 Total income 87 140 Expenditure on.. Raising funds Charitable activities Total expenditure (30) 50 (50) 91 80 141 Net gainsl{losses) on investments Net incomel(expenditure) 18 25 Net Movement in funds 25 Reconciliation of Funds Total Funds brought for4vard Total Funds carried forward 219 221 244 219 Unrestricted Funds - Statement of financial Position as at 31st March 2024 2024 £'ooo 155 2023 £'ooo 142 142 Fixed Assets: Investments Total Fixed Assets Current Assets: Debtors Cash and cash equivalents Total Current Assets Current Liabilities: Creditors falling due within one year Net Current Assets Total Assets less Current Liabilities 155 125 91 127 92 38 15 89 77 244 219 Total Unrestricted Funds 244 219 19

SASH Charity - Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 b) Restricted Funds - Statement of Financial Activity for the year ended 31st March 2024 2024 £'ooo 2023 £'ooo Income and endowments from: Donations and legacies Interest Total incoming resources Expenditure on: Raising funds Charitable activities Total expenditure 510 10 143 520 143 (110) 530 (96) 96 640 192 Net gainsl{losses) on investments Net expenditure 37 83 52 Net Movement in funds 83 52 Reconciliation of Funds Total Funds brought fomard Total Funds carried forward 489 541 406 489 Restricted Funds- Statement of Financial Position as at 31st March 2024 2024 £'ooo 358 2023 £'ooo 316 Fixed Assets: Investments Total Fixed Assets 358 316 Current Assets: Debtors Cash and cash equivalents Total Current Assets Current Liabilities: Creditors falling due within one year Net Current Assets 122 205 126 207 78 34 173 48 Total Assets less Current Liabilities 406 489 Total Restricted Funds 406 489 20

SASH Charity - Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 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 £377k {£333k in 2022-23) which has been recharged from the Trust to the Charity. At the year end £nil was outstanding to be received (£nil in 2022-231. 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 has received honoraria, emoluments or expenses in Ihe year and the Trustee has not purchased trustee indemnity insurance. 4. Income from Donations and Investment Unrestricted Funds £000 66 15 Restricted Funds £000 102 Total 2024 £000 168 15 65 343 591 Total 2023 £000 148 61 74 Donations from individuals Corporate donations Grants (note 4.1} Donated Goods Total 65 343 510 81 283 Donations remain as the prime steady source of income. During the financial year 2023124 no legacies were receivable. 4.1 Grants Received Unrestricted Funds £000 Restricted Funds £000 Total 2024 £000 Total 2023 £000 NHS CT Stage 3 NHS CT Clinical Psychologist NHS CT Rebranding Vinci UK Foundalion R & B Roundtable Shanly Foundation Community Foundation Fridge Total 48 48 32 30 65 65 74 5. Role of Volunteers There were no volunteers directly associated with the Charity. 6. Expenditure on Raising Funds Unrestricted Funds £000 (9) Restricted Funds £000 Total 2024 £000 (9) Total 2023 £000 14> (7) Fundraising events Independent examination costs Professional Fees (Rebranding) Staff costs (note 9> Total (8) 102 110 (8) 123 140 21 30 135 146 21

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 7. Charitable Activities Unrestricted Funds £000 Restricted Funds £000 (66) {343} (2) (2) (43) (69) Total 2024 £000 (661 (343) {6} (4) (77) (76} Total 2023 £000 Donations of new equipment Donations of other items Building and refurbishment Staff education and welfare Patient education and welfare other charitable expenditure Independent examination costs Total {41 {21 (341 {71 {3) 15> (13) 1166) 50 530 580 187 All support charges are allocated to charitable activities. 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. Donations of other items comprise of face creams for staff, toys for the children's department and handmade blankets for patients. 8. 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. 9. Staff Costs and Remuneration of Key manag.ement Personnel The Charity does not employ any staff. Only the costs of the Trust's staff that spend a material amount of time on the Charity's affairs are recharged to the Charity. In 2023-24 this charge amounted to £123k {£135k in 2022- 23). 10. Independent Examiner's Remuneration The independent examiner's remuneration is the fee chargeable by our external examiners IBDO LLP} for their independent examination of the 2023-24 annual accounts. The cost of £8k in 2023124 (£7k in 2022123). 22

SASH Charity - Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 11. Fixed Asset Investments Investments The Charity invested surplus funds into the Charities Official Investment Fund. This is a long-term investment and is made up mainly from equities. Movement in Fixed Asset Investments 2024 £000 458 55 513 2023 £000 462 Market value brought forward Add net gainl(loss) on revaluation Total 458 2024 £000 513 513 2023 £000 458 458 COIF Investment Fund Total 12. Debtors 2024 £000 2023 £000 Prepayment and accrued income Other debtors Total 13. Cash and Cash Equivalents 2024 £000 94 153 247 2023 £000 150 146 296 Cash in hand (RBS) Notice deposits (COIF) Total The RBS account is retained for day-to-day use. Surplus funds are held on deposit with COIF. 14. Creditors: Amounts due within one year 2024 £000 £'ooo 16 65 35 116 2023 £000 £'ooo Trade creditors Accruals for grants payable Accruals Total 49 49 23

SASH Charity - Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31 st March 2024 15. Reconciliation of net incomel(expenditure) to net cash flow from operating activities 2024 2023 £000 £000 {58) (54) Net incomel(expenditure> for 2023124 las per the Statement of Financial Activities> Adjustments for: (GainllLoss on investments Dividends, interest and rents from investments Ilncrease)IDecrease in debtors Increasel{Decrease) in creditors Net cash (used in) operating activities (55) {16) {3} 67 65 19 11 42 16, Funds a) Restricted Funds Restricted funds 2024 Balance blfwd £'ooo Transfer Funds £'ooo {1) Gains & Losses £'ooo Fund clfwd £'ooo Fund Title Income Expenditure £'ooo £'ooo Dorothy France 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 Children's Appeal Emergency Staff Room Appeal 10 33 11 39 (2) 44 104 245 55 (61) {47> (425) 12) (65) {9) {27) (2) 42 68 180 17 14) 21 13 10 355 (14) 15 19 13 30 48 40 12 489 520 640 37 406 Restricted funds 2023 Balance blfwd £'ooo Transfer Funds £'ooo Gains & Losses £'ooo Fund clfwd £'ooo Fund Title Income Expenditure £'ooo £'ooo Dorothy France 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 13 34 10 31 137 315 {3) (9} (3) (10) (33) (111) 15) 118) 10 33 23 44 104 245 44 {5} (3) 31 30 143 13 30 489 541 192 24

SASH Charity- Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 Dorothy Francis Legacy For the benefit of Consultant staff at Crawley Hospital (closed 2023) Le9acy Limpsfield Ward l L Edwards Mainly for ophthalmology focused staff training Premature Baby Fund Education & staff training, Essential items and non essential items IBD Fund Admin support for the IBD database. Cancer Support Centre For the benefit of staff and patients Surrey & Sussex Restricted Legacy to ease suffering from ailments of the heart or kidney. Ring Fenced Fund staff welfare staff Hardship Grants To help staff who face and unexpected financial crisis. Clinical Psychologist To help staff recover from the pandemic Rebranding For the rebranding of SaSH Charity Children's appeal To help the children in East Surrey Hospital have the best possible experience by enhancing the facilities in which they are looked after. To help the ED team do more for patients in their care. Emergency Staff Room Appeal A transfer of £15k was made between Ihe Ring-Fenced Fund (Staff) and the new Staff Hardship Grants (£5k in 2022-23). This new fund was set up specifically to help staff finding themselves struggling with the cost of living rises. A transfer of £1k was made between the Dorothy France Legacy and the king-Fenced Fund (staff). The Dorothy France Legacy has been dormant for several years. °Funding was received in August 2024 to cover the shortfall on the Clinical Psychologist fund. b) Unrestricted Fund Unrestricted funds 2024 Unrestricted funds comprise the following: Transfer Funds £'ooo Fund clfwd £'ooo 244 Fund Title Balance blfwd £'ooo 219 Income Expenditure Gains & Losses £'ooo £'ooo {80) 180> £'ooo 18 General Fund Total Unrestricted Funds 87 87 18 244 219 Unrestricted fund 2023 Unrestricted funds comprise the following.. Transfer funds £'ooo Fund Title Balance blfwd £'ooo 221 Income Expenditure Gains & Losses £'ooo Fund clfwd £'ooo 219 £'ooo £'ooo (1411 {141) General Fund Total Unrestricted Funds 140 (1) 221 140 (11 219 Corporate (General Fund) The charity supports a wide range of charitable and health related activities, benefiting both patients and staff. They include improving the working environment, purchase of medical equipment and the provision of speciality courses. 25

SASH Charity - Registered No. 1054072 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year to 31st March 2024 17. Linked Charities The Umbrella Charity- SASH Charity- had 4 linked registered charities at 1 April 2023, these have since been closed on 21 February 2024. Name of Charity Description, Nature and Purpose of the Fund Surrey and Sussex Healthcare National Health Service Trust (Expendable Funds) Common Investment Fund. The Surrey and Sussex Healthcare Educational, Development and Research Fund To combine the investments and money belonging to the charities and representlng expendable funds into one pooled fund. For 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. For the relief of sickness by the provision and maintenance of medical and non-medical equipment for the benefit of the Surrey and Sussex Healthcare NHS Trust. For any charitable purpose or purposes relating to the NHS wholly or mainly for the wards and departments of the Surrey and Sussex Healthcare NHS Trust. The Surrey and Sussex Healthcare Equipment Fund The Surrey and Sussex Healthcare Wards and Departments Fund 26