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: 01737 768511 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 

12 



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