Email: hello@healthtreefoundation.org.uk Telephone: 03033 304514
Website: www.healthtreefoundation.org.uk
Goole:
The Health Tree Foundation Goole & District Hospital, Woodland Avenue, Goole, DN14 6RX
Grimsby:
The Health Tree Foundation Diana, Princess of Wales Hospital, Scartho Road, Grimsby, DN33 2BA
Scunthorpe:
The Health Tree Foundation Scunthorpe General Hospital, Cliff Gardens, Scunthorpe, DN15 7BH
The Health Tree Foundation is the working name of the Northern Lincolnshire and Goole NHS Foundation Charitable Funds. The principal address is: Diana, Princess of Wales Hospital, Scartho Road, Grimsby, North East Lincolnshire, DN33 2BA | Registered charity number: 1054935
THE HEALTH TREE FOUNDATION Your hospital charity THANKYOU FOR GETTING US THROUGH 202CJ NHS Northern Llncolnshire and Goole NHS Foundation Trust Annual Report 2020/21
CONTENTS ANNUAL REPORT 2020/21
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Welcome A Message from our Our Vision & Highlights of the NHS Charities Chair Mission Year Together 16 18 22 23 24 Circle of Wishes – Circle of Wishes - Health Tree Gifts in Wills Financial Covid 19 Wishes Business as Usual Foundation Information Fundraising Lottery 27 28 29 30 31 Reserves Policy & Our Trustee Gives Our Special Reference and Structure, Investments Thanks Purpose Fund Administrative Governance and Details Management 32 33 36 Statement of Independent Financial Trustees’ Auditors Report Statements Responsibilitie
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Welcome to our Annual Report for 2020/21
It’s been an incredibly challenging 18 months for us all and what a journey we have all endured.
The support from the public over the last 18 months has been heartfelt. People have wanted to do their bit to support their local hospitals and community services and we have been overwhelmed and humbled by the generosity people have shown us. Our local communities pulled out all the stops to get behind the NHS, from donating huge numbers of gifts to support staff and patients to clapping every Thursday night to demonstrate their backing, solidarity and appreciation for those on the front line. Thanks to generous donations from the public and local businesses, together with grants from NHS Charities Together, we have been able to fund many new projects during this extraordinary year.
We couldn’t have achieved any of this without the backing of our local communities, corporate supporters and those who have kindly remembered us in their wills.
Thank you all for standing shoulder to shoulder with us during the darkest of days. Your help will always be remembered.
CLARE WOODARD Charity Manager, The Health Tree Foundation
VICTORIA WINTERTON Head of Smile Health, HEY Smile Foundation
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A Message from our Chair
NEIL GAMMON
Chair of The Health Tree Foundation Trustees Committee and Non Executive Director of NLAG
The financial year 2020/21 was a unique one in which to be associated with an NHS charity, as you will see in reading this annual report. As the Covid-19 pandemic grew in those early days the NLAG charity, the Health Tree Foundation, was overwhelmed with an outpouring of unbridled generosity from the people and businesses of
Northern Lincolnshire & Goole. Donations included money, gifts in kind and grants from the national umbrella organisation representing all NHS charities. The Health Tree team worked tirelessly in responding to the myriad of “Wishes” from across the Trust as staff sought to deliver patient care under immensely demanding circumstances. The pace barely lessened as the year progressed and I thank the Health Tree team, all NLAG
colleagues who assisted them to continue fulfilling wishes for patients and staff and, in particular, our many donors and supporters outside the Trust. Without such kindnesses, the Health Tree Foundation’s work would not have been so effective. Looking forward, we see new Scunthorpe and Grimsby Emergency Departments taking shape and your charity, the Health Tree Foundation, is at the forefront in providing patient enhancements in these new builds, all thanks to your continuing support. I thank you again for your sustained generosity.
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Our Vision To be recognised as a leading NHS Charity in the UK.
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Our Mission
We inspire, engage and channel the charitable intent of your local community, helping to turn donations of time and money into making your NHS sparkle.
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Highlights of the Year 2020
In the most challenging year yet for the NHS, you helped to achieve so much. Here are some of the highlights of a very difficult year.
MARCH
2020
As lock down took hold, businesses closed and visiting restrictions in the hospitals heightened, our local communities stepped in to help. In March we received nearly £8,000 of gifts-in-kind to help support patients and staff. These included drinks and snacks for staff working on busy wards, pizzas and curries to help stay fuelled for busy night shifts, toiletries for patients and chocolates and treats for all those going above and beyond in the crisis. In total, throughout the pandemic we received over £161,000 worth of gifts-in-kind.
APRIL
2020
Local engineer Nick Brunt contacted us with an amazing offer; he and his colleagues were making face visors for NHS staff. Nick donated over 500 visors.
With visiting restricted we wanted to ensure that families and patients could keep in touch. Thanks to the generosity of local businesses PD Ports and Grimsby Carpet Warehouse, who raised over £20,000 in one weekend, we were able to purchase 70 Samsung Galaxy tablets which were delivered to the wards within days, meaning loved ones could keep in touch during these really difficult, lonely and unprecedented times.
Each member of staff was also treated to an Easter egg from Ramsdens International.
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Highlights of the Year 2020
MAY
2020
With the lockdown continuing many people took up new hobbies. A local group of ladies who love to sew, made up the Marshlands Sewing Brigade and soon 100s of sets of beautifully handmade scrubs were delivered to the hospitals which helped staff deal with infection control measures and the increasing summer heat!
JUNE
2020
NHS staff have worked tirelessly and with your help we were able to provide specialist ‘Wobble Rooms’, dedicated areas away from the busy wards where staff could take a break, grab a snack and have a few minutes of calm. We also treated staff to cooling snacks during the summer with a dedicated ice-cream van visiting each site.
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Highlights of the Year 2020
JULY
2020
Our wonderful supporters at the Seaview Street Cancer Support shop in Cleethorpes re-opened their doors this month and were delighted to welcome back customers. The shop has supported Health Tree Foundation and in particular cancer care services at Diana Princess of Wales Hospital in Grimsby for many years.
The Neuro Rehabilitation Centre at Goole District Hospital received a £1,000 donation from UNITE to help them update their garden space so patients could enjoy the outdoors and fresh air whilst socially distancing.
On 5th July, we celebrated the NHS’s birthday by taking part in the NHS Biggest Thank You, a national outpouring of thanks and support.
AUGUST
2020
Connecting hearts was a scheme that we supported. 100’s of beautifully handmade, crocheted hearts were donated. One was given to the patients in hospital who sadly passed away, the other, given along with a personal card, to loved ones who had not been able to be with them.
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Highlights of the Year 2020
2020 SEPTEMBER
Keeping children happy and distracted while they’re in hospital is something that we do a lot of. Thanks to Tesla Owners Group UK, we were able to provide two cars in which children can “drive” themselves to theatres. We also upgraded the Theatre lifts at Scunthorpe General Hospital to make the whole area more child-friendly.
2020 OCTOBER
Our friends at Hirst Priory kindly donated three sensory Nooks to be used by our patients. The Nooks were a welcome addition to the Neuro Rehabilitation Centre in Goole District Hospital, the Children’s Development Centre at Diana Princess of Wales Hospital in Grimsby and the Disney Ward at Scunthorpe General Hospital.
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Highlights of the Year 2020
2020 NOVEMBER
We received funding from NHS Charities Together which allowed us to create the Dost Project, a specialist befriending service for BAME communities who had been disproportionally affected by the Covid 19 pandemic.
Each member of staff was gifted a commemorative pin badge as a sign of our appreciation for all their hard work. We also re-issued 100s of care packs for the wards, including drinks, fresh fruit, snacks and treats for super hard working colleagues.
DECEMBER
2020
Christmas gifts were given to patients and staff and we were overjoyed to once again be supported by so many generous local businesses.
Christmas trees for all sites were donated from the local community.
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Highlights of the Year 2021
2021 JANUARY
As a new lockdown is introduced and schools ordered to close again, we received another outpouring of love and were able to provide care packs for staff to help them through the dark days of January.
2021 FEBUARY
Health Tree Foundation is delighted to welcome Sir Reginald Sheffield as our first Patron.
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NHS Charites Together
In March 2020 NHS Charities Together, the umbrella charity which supports over 250 NHS charities up and down the country, launched an urgent Covid-19 Appeal.
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Tablets for video calls
Never before had keeping in touch with loved ones been
so vitally important.
Within days of the first lock down we had an outpouring
of support from amazing fundraisers as well as the
backing of Trust colleagues from Patient Experience
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Team, and IT enabling us to supply the wards with “life
saving” communication devices, meaning families could This national fundraising appeal raised over £15million keep in touch whilst not able to physically visit. in the first five days, with over £150million given in total. NHS Charities Together distributed funds to member 70 tablets and cases charities so that urgent support could be provided to 1000’s of hours of video callsstaff, patients and families. In April 2020 Health Tree £20,000 raised by a local business Foundation received an initial grant of £5,000 followed by £30,000 which we immediately used to provide relief packs and welfare items for NLAG staff members. We were also able to purchase toiletries and care items for patients who were without visitors as well as ward items such as toasters, hairdryers and kettles to help improve the stressful environment. In May we received an additional £45,500 which was put towards improving outdoor areas of the hospital so that staff and patients could have more space to socially distance; we also set up wobble rooms which we filled with relaxation aids, mindfulness support, snacks and drinks and comfortable furnishings. We additionally funded specialised rehabilitation equipment and medical equipment for the new “Red” Wards.
During the summer, reports were emerging highlighting the disproportionate effect Covid 19 was having on Black, Asian and Ethnic Minority communities. We have a wide BAME community in our workforce and across our region and we wanted to reach out and support these marginalised groups. Having successfully applied to NHS Charities Together we were awarded £50,000 which enabled us, in partnership with Health Stars, the NHS Charity for Humber Teaching NHS FT, to set up the Dost Project, a befriending and sign posting service for BAME communities. We recruited a Project Coordinator to run the scheme and have had some amazing outcomes so far.
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NHS Charites Together
Bibhash Dash is our BAME Wellbeing Coordinator. “As someone from a South Asian background, watching the impact of Covid-19 on our minority ethnic communities across East Riding, Hull, North Lincolnshire, and North East Lincolnshire was quite sobering. Thanks to funding from NHS Charities Together, every day we go some way to reducing the health and wellbeing inequalities that had put BAME communities at such a disadvantage in the first place.”
Staff Wellbeing is particularly high on our agenda and with the help of a £143,000 stage 3 NHS Charities Together grant we have been able to fund for two years a dedicated NLAG Health and Wellbeing Coordinator whose role is to identify and deliver a high quality Health and Wellbeing agenda to all our dedicated staff.
Thank you NHS Charities Together.
“In my position as the BAME Wellbeing Coordinator, I have the privilege of being, on many occasions, the first port of call for individuals and communities seeking help - whether it’s through our telephone helpline, our dedicated email or just simply word of mouth. “We are friends, first and foremost (the word ‘dost’ in Hindi means friend!). Whether it’s helping people access clinical services like vaccinations and mental health referrals, or providing health and wellbeing awareness to whole groups and organisations, or just reaching out and making sure our communities are not left alone - if it’s something a friend would do, the Dost project is doing it!”
In November it was clear that coronavirus cases were rising again and lockdown restrictions were being re-enforced. Staff already working long hours were suffering with mental health issues and exhaustion. A second wave grant of £50,000 was received which allowed Health Tree Foundation to purchase some much needed care packs for staff. We stocked the wards with fresh fruit drinks, snacks and treats, mindfulness and stress relief resources as well as sending every member of staff a commemorative pin badge.
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Circle of Wishes - Covid Wishes
As well as the 1,000’s of packs of hand creams, snacks, drinks, care hampers and cups of tea for our hard working staff, we also went the extra mile to improve the hospital environment for those patients who were staying with us during this really tough time.
TABLETS FOR VIDEO CALLS
Never before had keeping in touch with loved ones been so vitally important.
Within days of the first lock down we had an outpouring of support from amazing fundraisers as well as the backing of Trust colleagues from Patient Experience Team, and IT enabling us to supply the wards with “life saving” communication devices, meaning families could keep in touch whilst not able to physically visit.
70 1000’s £20,000
EXTENDED HOSPITAL RADIO
We realised that sometimes only a bit of music will do! Patients and staff asked us to bring some good cheer to the place during lockdown so we extending the reach of the hospital radio. Broadcasting every day and playing feel-good classic tunes the volunteers who run the Hospital Radio did a great job lifting the morale of both staff and patients.
Investment £5,000
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RITA MACHINES
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For all patients, coming into hospital can be a nervous time, but for patients with dementia and learning disabilities, sometimes their anxieties are heightened. They are in unfamiliar surroundings and unsure about what is happening. To help ease some of the pressures on these and other vulnerable patients, Health Tree Foundation has funded a number of RITA systems across the Trust. RITA stands for Reminiscence Interactive Therapy Activities and is an all-in-one touch screen solution which offers digital reminiscence therapy. It encompasses the use of user-friendly interactive screens and tablets to blend entertainment with therapy and to assist patients (particularly those with memory impairments) in recalling and sharing events from their past through listening to music, watching news reports of significant historical events, listening to war-time speeches, playing games and karaoke and watching films.
Using RITA has helped contribute to the reduction of prescribing anti-psychotic and sleeping medication, as well as improved mood wellbeing outcomes for the patients and carers.
RITA can be fully personalised and loaded with family photos, video messages, favourite films and music. During lockdown, RITA proved an invaluable tool on the wards and helped many patients with different complex needs.
Investment £16,000
JAUNDICE METER
Our Community Midwives contacted us to ask for jaundice monitoring equipment to help support patients in their own homes, reducing the need for babies to be admitted to hospital.
Ann Lilley, Community Midwifery Manager told us “Currently when we suspect a new-born baby of excess jaundice which can be a very serious life threatening condition, we have to ask the parents to attend the children’s ward at hospital for blood tests. Our mums live in a wide area stretching from Brigg and Barton to Kellington and Doncaster. This is an extremely worrying time for parents especially in these Covid days when only one parent can be present with their baby. They have to travel and then wait for the blood results which can take some considerable time. This piece of equipment gives the community midwives an instant result as to whether treatment and admission to hospital is needed or not. This saves so much anguish and upset for our families, and makes a huge difference to their postnatal experience.”
Investment £7,780
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Circle of Wishes - Business as Usual
Despite the pandemic, hospital life and community care went on, albeit a bit differently. The Circle of Wishes was still open to requests from staff and patients for items which would improve patient care. We received 544 wishes throughout the 2020/21 period.
REAR INTO GEAR
The money raised from the Rear into Gear fundraising campaign meant we were able to purchase two state of the art HD laparoscopic camera systems this year to enable our expert consultants to perform laparoscopic (keyhole) surgical procedures on patients with bowel cancer and those needing similar types of surgery.
Thanks to generous donations and support from the wider community, we were able to directly help patients in our local hospitals. We work closely with clinical teams to ensure donations are used effectively, making a huge difference to the patients who need it most.
We have come a long way so far with bowel cancer related laparoscopic surgeries. The new equipment will enhance our ability to perform more complex surgeries and provide greater benefits for our patients.
This new equipment means more patients have quicker recovery times and reduced scarring following their operation, due to the equipment enabling a less traumatic procedure. Better picture definition means shorter theatre times and more patients can be seen to be operated on — approximately 1100 people will benefit over 5 years with this new equipment
Investment £192,000
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Investment £56,000
AMBIENT EXPEREINCE FOR MRI
As part of the new and improved MRI suite at Diana Princess of Wales Hospital in Grimsby, Health Tree Foundation launched a new fundraising appeal to help create an ‘ambient’ experience for those patients needing an MRI scan.
The IMAGE (Improving MRI at Grimsby for Everyone) Appeal was to buy specialist visual equipment that helps nervous or anxious patients and children during their scans.
Carol Bond, head of CT and MRI at Diana Princess of Wales Hospital, Grimsby, said: “The equipment allows patients to really personalise their MRI experience in a way that suits them. They can choose from a number of different videos, such as a beach, rainforest or desert, which is then projected above them during their scan. It gives each patient a focus, diverting their thoughts and helping them to relax during their examination. The funding will also allow us to install mood lighting within the scan room which will allow patients to select a colour.
“For those patients who are nervous or anxious about their scan, this ambient experience helps put them at ease. Some of our very anxious or claustrophobic patients currently struggle to complete their scans. In extreme cases some patients may need general anaesthetic during their scan, so we are hoping this new technology will result in less need for general anaesthetic.
“It has made such an incredible difference to our patients as our staff will be able to create a bespoke, calming MRI experience.”
MOBILE SCANNER - RHEUMATOLOGY
Dr Tim Gillott made a wish to ask if Health Tree Foundation could help the Rheumatology service by funding a new mobile scanner. He told us, “In recent years, ultrasound has become a very important tool in Rheumatology, both for diagnostic and therapeutic purposes. In our department, one of the main uses for the machine will be to help us diagnose patients with early inflammatory arthritis. In these conditions, such as Rheumatoid arthritis, early diagnosis and treatment are crucial in improving outcomes for patients in terms of symptom control and joint damage and long-term disability. NICE guidance states that such patients should be started on treatment within the first 3 months of symptom onset. In a proportion of patients with inflammatory arthritis however, it may be difficult to diagnose joint inflammation clinically. In these cases, ultrasound can pick up sub-clinical joint inflammation and help to confirm the diagnosis and enable us to start treatment quickly, without having to wait (often several weeks) for an ultrasound in radiology, thereby reducing any undue suffering experienced by the patients. Having same-day, ready access to ultrasound is an essential part of providing an early inflammatory arthritis service.”
“The ultrasound machine can also help us diagnose soft tissue rheumatic disorders such as bursitis, tendinopathies and tenosynovitis. Therapeutically, ultrasound can help us give guided steroid injections into affected areas, thereby improving the accuracy and safety of injections.”
All of these applications are so much easier to deliver with the smaller, portable machine Health Tree Foundation was able to fund.
Investment £20,000
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MOTORISED THEATRE TROLLEY
Theatre Manager Chris Graygoose contacted Health Tree Foundation to ask if we could help him with his plans to make the patient “journey” from the operating theatres to the wards more efficient. Sometimes up to four porters are required to help transport patients along the long corridors to the wards, but by having a motorised hydraulic theatre trolley this would alleviate the need to have so many porters, would “speed up” waiting times in theatres and ensure that bariatric patients are more comfortable and their experience more dignified. Approximately 12 patients per day are benefiting from the new trolley and patient feedback has been extremely positive. John from theatres is “over the moon with the motorised trolley Health Tree Foundation recently funded” for them.
“A patient told me and the team, that they felt as they weren’t been judged for being a larger person and not squashed into a normal sized trolley. She was calm and comfortable. This meant so much to the patient. She said to the team how good the piece of equipment was.”
Investment £7,629
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PARENT BEDS FOR RAINFOREST WARD
Parents and relatives with children in Diana Princess of Wales Hospital, Grimsby can now stay overnight and comfort their young children thanks to £20,000 investment from Health Tree Foundation.
Paula Staines, a play worker on Rainforest Ward asked us for support. She said, “We did not have the facilities for parents to sleep comfortably on the ward.”
“We needed some beds as some of the rooms are not big enough to put a reclining sleeping bed in them. We have had so much support and we are so proud and chuffed. We have also had some really good feedback from the parents.” Health Tree Foundation coordinated a fundraising campaign and raised £20,000 for the new furniture. The beds and chairs are now being used and the feedback has been very positive.
One mum said: “The chairs are so comfortable and spacious. You can pull out just the bottom part to just rest your feet up and put the chair in various reclining positions, which is great when you have a baby or toddler that falls asleep on you.” Another parent said, “It’s great that the reclining chairs go totally flat like a bed which makes it so much easier to get quality sleep. Even during the day you are able to get your head down if your child is having a nap.”
Investment £20,000
MORE RITA MACHINES
An additional five RITA machines were purchased as part of The Health Tree Foundation’s commitment to dementia friendly wards.
Investment £26,000
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HTF Lottery The Health Tree Foundation fundraising lottery was launched this year. Tickets are £1.00 each. A weekly draw with a jackpot of £1000 and 80 prizes of £10 takes place each Friday.
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Gifts in Wills
Over the past few years Health Tree Foundation had benefited greatly from legacy gifts left in people’s wills. In 2020/21 our legacy income was £178,000. Choosing which charities to include in a will is a very personal choice. You might have a connection with one of the hospitals we support or perhaps Health Tree Foundation has helped you or a loved one in the past, or you may simply want to support your local NHS. We spoke to Paul who told us that making the decision to leave a gift in his will was a simple one for him. Paul explained that he is divorced and has no children. He has made provision for family members and other good causes close to him but has also remembered his local hospital too. Paul has a long affiliation with North Lincolnshire generally and Scunthorpe General. Thanks to Paul and the many other generous supporters like him, who leave us gifts in their wills.
If you would like to find out more about how easy it is to support your local hospital charity through a gift in your will or to learn more about the difference we have been able to make through generous donations, please contact us at hello@healthtreefoundation.org.uk
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A review of our finances, achievements and performance
PUBLIC BENEFIT
As a charity, our main purpose is to benefit the public. Our ambition is to transform donations of time and money into making the NHS sparkle for patients throughout our local community.
We couldn’t do this without donations, legacies and investment, which continue to be our main sources of income. Our total assets, income and expenditure for this financial year is set out below.
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TOTAL ASSETS
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2019/2020
1,728
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NET ASSET
INCREASE / (DECREASE)
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THE PUBLIC PERCEPTION TEST
When considering its use of funds, a person should ask him or herself; Would someone who puts a pound in a collecting bucket be happy for it to be spent this way? Would you be proud to tell a donor about this expenditure, and the difference it is making, or would you find yourself defending a purchase which you know should really come from your core budget?
ASSETS
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VALUATION OF INVESTMENTS
INCREASE / (DECREASE)
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To support The Health Tree Foundation’s activities, the charity continues to maintain a healthy cash balance and investment portfolio.
The stock market continues to be volatile and changes within it have impacted the valuation of our investments, however these are reviewed on a regular basis by The Health Tree Foundation Trustees’ Committee to explore the potential for taking mitigating actions.
All figures are £000
The gain of £319,000 on the valuation of investments (2019/2020 loss in of £43,000 ) reflects the stock market changes during the financial year.
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2020/2021 EXPENDITURE 2020/2021 Legacies Capital additions 32% £178,000 £387,000 32 17
INCOME 2020/2021
Patient welfare and amenities 17% £199,000 Generating funds 14% £166,000
Charitable activities 34% £361,000 Donations 13% £138,000 Grants Received 31% £326,000 Investment income 5% £54,000
New equipment £225,000
Support and overheads 3% £40,000
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1%
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Printing, Stationary, Books & Journals £3,000
14%
Staff education and welfare £167,000
Total Expenditure: £1,187,000
Total Income: £1,057,000
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NEW EQUIPMENT
Buying new equipment represents a vital and valuable contribution to enhancing clinical and medical care across our region. Purchases range from small items costing a few pounds each, through to specialist diagnostic equipment costing several thousand pounds.
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10% 84% 6%
Equipment supplied Medical equipment Other Equipment,
by other charities £190,000 including IT equipment
£22,000 £13,000
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TOTAL £225,000
CAPITAL ADDITIONS
£192,000 £76,000 £56,000 £42,000 £21,000
Rear Into Gear Scanners MRI Ambient Experience RITA Machines Other Equipment
Capital additions reflect the money we spend on buying new assets, or improving existing ones, to further the quality of care that patients receive across our hospital sites.
TOTAL £387,000
STAFF EDUCATION AND WELFARE
We’re committed to delivering meaningful benefits to patients and their families. To do this, we need highly-skilled staff who can ensure we realise our ambitions. Training and developing our people is key to this, as is staff welfare.
TOTAL £167,000
PATIENT WELFARE AND AMENITIES
From new furniture and TV’s to play equipment and artwork, we’ve funded lots of things that have improved experiences for patients and their families.
PERFORMANCE MANAGEMENT
The Health Tree Foundation does not have any direct employees. Fundraising and administration staff are seconded to the charity from the Hull & East Yorkshire Smile Foundation, helping us keep costs down while providing the skills needed to make a real difference. These seconded employees manage our charity, together with employees from the NHS Foundation Trust, ensuring we keep administration costs to a bar minimum.
Foundation Trust staff work closely with The Health Tree Foundation Trustees Committee (formerly known as Charitable Funds Committee) and the Equipment Group to identify priorities, assess the suitability of funding requests and make sure the money we spend makes a real difference to the communities we serve.
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Reserves Policy and Investments
RESERVES POLICY STATEMENT
INVESTMENTS
The Trustees have updated the charity’s reserves policy following a review of the guidance set out by the Charity Commission, and the significant changes to Charities Statement of Recommended Practice (SORP) 2005.
The Trustees are under a legal duty to apply charitable funds in furtherance of charitable objectives within a reasonable time of receiving them. Under normal circumstances, a period of 12 months is considered reasonable; therefore the charity would expect to hold reserves approximately equal to the running costs. This amounts to £206,000 per year for fundraising staff costs, office costs and governance costs. The Trustees recommend that in addition to running costs, general expenditure costs for six months be maintained in reserves. Based on the 2020/2021 financial year, this would be £491,000. Therefore the amount held in reserves is £697,000.
The Trustees recognise that it may be necessary in the future to achieve the target level of reserves by retaining a portion of the income from investments. The Trustees consider it necessary to retain reserves over the longer term to:
• Minimise the risk should levels of donated income reduce significantly that the charity cannot meet its obligations
• Hold sufficient reserves to ensure the charity can cover its ongoing operational costs to process outstanding commitments.
The corporate Trustee invests its charitable funds with CCLA Investment Management Ltd in their Charities Official Investment Funds (COIF). Dividends are paid directly into the charity’s bank account. At the year-end 83% (2019/20 99%) of non-liquid funds were invested in COIF .
As of 31 March 2021, the market value of investments were: COIF Ethical Investment Fund £1,633K (2019/2020 £1,614K)
The Health Tree Foundation Trustees Committee regularly reviews the level of investments and undertakes market testing to ensure the charity has the correct balance between risk and returns, and maintains adequate liquidity. During 2020/2021, the investments gained £319,000 (2019/2020 loss of £43,000). The stock market continues to be volatile and the Health Tree Foundation Trustees’ Committee regularly reviews performance to explore the potential for mitigating action.
The Trust’s ethical investment policy prevents investment in companies directly involved in the production of tobacco products, alcohol and arms.
The remaining balance of the liquid reserves are held in commercial bank accounts and in a COIF Charity Deposit account, which total £336,000 (2019/2020 £16,000).
The value of fixed asset investment goes down as well as up. Where values go down, funds need to be safeguarded from such losses through the level of reserves retained. The Trustees continue to review the balances held in all funds, in accordance with the provisions of the NHS Acts relating to charitable funds, to determine whether these are likely to be committed in the near future.
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Northern Lincolnshire and Goole NHS Foundation Trust is grateful to the many individuals, groups, associations, clubs and societies who have given generously of their time, money and bequests, to the Trust’s Charitable Funds throughout the year.
On behalf of the staff and patients who have benefited from improved services and amenities they would like to express their thanks.
Approved on behalf of the Corporate Trustee
..............................................................................................
Date: 24/01/2022
Neil Gammon, Chair of Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities .............................................................................................. Date: 24/01/2022
Dr Peter Reading, CEO of Northern Lincolnshire and Goole NHS Foundation Trust
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Our Special Purpose Fund
Special Purpose Funds are created when money is left to us for a specific purpose. The Health Tree Foundation has one such fund, the cancer Equipment Fund, with all donations ring-fenced to provide equipment for the treatment of cancer at Diana, Princess of Wales Hospital. The money in this fund was fully utilised during 2020/2021 and there are no other Special Purpose Funds.
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 and the National Health Service and Community Care Act 1990. These funds are held on Trust by the Corporate body.
The Charity’s Annual Report and financial statements for the year ended 31st March 2021 have been prepared by the Corporate Trustee in accordance with part VI of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. The trustee has taken into consideration the Charity Commission guidance on public benefit.
The Northern Lincolnshire and Goole NHS Foundation Trust is the Corporate Trustee of the Charitable Funds governed by the law applicable to Trusts, principally the Trustee Act 2000 and the Charities Act 2011.
The Charity’s report and financial statements include all the separately established funds for which the Northern Lincolnshire and Goole NHS Foundation Trust are the sole beneficiaries.
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Reference and Administrative Details
The main charity, Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related charities, registered Charity Number 1054935, was entered on the Central Register of Charities on the 26th April 1996. The Charitable Trust Funds, at 31st March 2021 is constituted of an ‘Umbrella’ Fund, which covers a total of 47 Funds (2019/20: 46).
The NHS Foundation Trust Board devolved responsibility for the on-going management of funds to the Health Tree Foundation Trustees’ Committee (formerly Charitable Funds Committee) that administers the funds on behalf of the Corporate Trustee. The names of those people who serve as agents for the corporate trustee, as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990, is as follows as of 31st March 2021:
Mr N Gammon
Chair of the Health Tree Foundation Trustees Committee and Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust
Mrs S Hills
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (resigned October 2020)
Mrs L Jackson
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust
Mr J Ramseyer
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (resigned June 2020)
Mr M Proctor
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (appointed September 2020)
Mr C A Smith
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (appointed October 2020)
Mr M Whitworth
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust
Mr P Marchant
Chief Financial Accountant, Northern Lincolnshire & Goole NHS Foundation Trust
The Directors do not receive remuneration or expenses from the charity.
Mr T Moran
Chair, Northern Lincolnshire & Goole NHS Foundation Trust, Non-Executive Director
Dr P Reading
Chief Executive, Northern Lincolnshire & Goole NHS Foundation Trust
Mr L Bond
Chief Financial Officer (appointed October 2020)
Mr J Hayburn
Interim Director of Finance, Northern Lincolnshire & Goole NHS Foundation Trust (resigned September 2020)
Mr M Hassall
Director of Finance, Northern Lincolnshire & Goole NHS Foundation Trust (resigned November 2020)
Mr J Johal
Director of Facilities Management, Northern Lincolnshire & Goole NHS Foundation Trust
Mrs E Monkhouse
Chief Nurse, Northern Lincolnshire & Goole NHS Foundation Trust
Dr K Wood
Medical Director, Northern Lincolnshire & Goole NHS Foundation Trust
Mr A Bramley
Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (Resigned January 2021)
Mr S Hall
Associate Non-Executive Director, Northern Lincolnshire & Goole NHS Foundation Trust (appointed April 2020)
PRINCIPLE CHARITABLE FUND ADVISOR TO THE BOARD
For 2020/21, the Chief Executive of the Northern Lincolnshire and Goole NHS Foundation Trust was Dr P Reading who, under a scheme of delegated authority approved by the Corporate Trustee, has overall responsibility for the management of the Charitable Funds. The arrangements for approval of charitable fund expenditure under the scheme of delegation of the Corporate Trustee are as follows:
DELEGATION LIMITS
£1 - £250
Authorisation from The Health Tree Foundation Charity Manager £251 - £5,000
Further authorisation from Fund Guardian £5,001 - £25,000 Further authorisation from Charitable Funds Executive Lead £25,001 - £50,000 Further authorisation from Charitable Funds Committee £50,001 and above
To be noted by NHS Foundation Trust Board
Mr Paul Marchant acts as the Principal Officer overseeing the day-to-day financial management and accounting for the charitable funds during the year
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Structure, Governance and Management
The charity was incorporated on March 19th, 1996 by a declaration of trust deed, and all funds held on trust as at the date of registration were either part of the unrestricted funds, registered restricted funds or unregistered restricted funds.
The Corporate Trustee fulfils its legal duty by ensuring funds are spent in accordance with the objects of each fund. By designating funds, the Trustee respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff. Where funds are received with specific restrictions set by the donor, the donation will be ringfenced for a specific area within the wider relevant fund – for example, Cardiology, Cancer Equipment, Ophthalmology, General Surgery, Urology, and for specific wards. The Board of Trustees manage the funds on behalf of the Corporate Trustee. The Board of Trustees consists of Executive and Non-Executive Directors. Non-Executive Directors are appointed by the Council of Governors and Executive Directors are subject to the Trust’s recruitment policies.
Acting for the Corporate Trustee, The Health Tree Foundation Trustees’ Committee is responsible for the overall management of the Charitable Funds. The Committee is required to:
• Provide support, guidance and encouragement for all its income-raising activities whilst managing and monitoring the receipt of all income.
- Control, manage and monitor the use of the fund’s resources.
• Adhere to the Investment Policy, as approved by the Foundation Trust Board, and ensure performance is continually reviewed whilst being aware of ethical considerations.
- Keep the Trust Board fully informed on the activity, performance and risks of the charity.
The accounting records and the day-to-day administration of the funds are dealt with by the Finance Department’s Charitable Funds section at Eastholme Building, Diana, Princess of Wales Hospital, Scartho Road, Grimsby, North East Lincolnshire, DN33 2BA.
The fundraising, grant-making and other administration of funds are dealt with by The Health Tree Foundation, which has staff at Diana, Princess of Wales Hospital, Scartho Road, Grimsby, North East Lincolnshire, DN33 2BA, and Scunthorpe General Hospital, Cliff Gardens, Scunthorpe, North Lincolnshire, DN15 7BH.
RISK MANAGEMENT
The Corporate Trustee is responsible for managing risk issues for the charity, which is underpinned by the internal policies and procedures of the NHS Foundation Trust, including:
-
Code of Conduct
-
Standing Orders
-
Standing Financial Instructions and Scheme of Delegation
-
Fraud Policy.
-
Ensure best practice is followed in the conduct of all its affairs, and fulfil all its legal responsibilities.
32
Statement of Trustees’ Responsibilities
The trustee is responsible for preparing the trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustee 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 incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustee is required to:
-
Select suitable accounting policies and then apply them consistently.
-
Observe the methods and principles in the Charities SORP
-
Make judgments and estimates that are reasonable and prudent.
• State whether applicable 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.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Northern Lincolnshire and Goole NHS Foundation Trust is grateful to the many individuals, groups, associations, clubs and societies who have given generously of their time, money and bequests, to the Trust’s Charitable Funds throughout the year. On behalf of the staff and patients who have benefited from improved services and amenities they would like to express their thanks.
Approved on behalf of the Corporate Trustee
.............................................................................................. Date: 24/01/2022
Neil Gammon, Chair of Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities
The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
..............................................................................................
Date: 24/01/2022
Dr Peter Reading, CEO of Northern Lincolnshire and Goole NHS Foundation Trust
33
Independent Auditor’s Report
Independent auditor’s report to the Trustees of Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities.
OPINION
We have audited the financial statements of Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities (‘the charity’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheets, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies.
The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
• Give a true and fair view of the state of the charity’s affairs as at 31 March 2021 and of the income and expenditure for the year then ended;
• Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
• Have been prepared in accordance with the requirements of the Charities Act 2011 and Regulation 8 of The Charities (Accounts and Reports) Regulations 2008.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
OTHER INFORMATION
The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statement or our
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34
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RESPONSIBILITIES OF TRUSTEES
knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Annual Report.
We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 and Regulation 8 of The Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
• Adequate and proper accounting records have not been kept; or
• The financial statements are not in agreement with the accounting records; or
• The information given in the financial statements is inconsistent in any material respect with the Annual Report; or
• Certain disclosures of trustees’ remuneration specified by law are not made; and
• We have not received all the information and explanations we require for our audit.
As explained more fully in the trustees’ responsibilities statement set out on page 32, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the charity and its activities, we identified that the principal risks of noncompliance with laws and regulations related to the Charities Act 2011, UK tax legislation, pensions legislation, employment regulation and health and safety regulation, anti-bribery, corruption and fraud, money laundering, and we considered the extent to which non-compliance might have a material effect on the financial statements.
35
We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Charities Act 2011 and Regulation 8 of The Charities (Accounts and Reports) Regulations 2008 and the Charities Statement of Recommended Practice.
We evaluated the trustees’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to use of restricted funds, and significant one-off or unusual transactions.
Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to:
• Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations;
• Communicating identified laws and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit; and
• Considering the risk of acts by the charity which were contrary to applicable laws and regulations, including fraud.
Our audit procedures in relation to fraud included but were not limited to:
• Making enquiries of the trustees and management on whether they had knowledge of any actual, suspected or alleged fraud;
• Gaining an understanding of the internal controls established to mitigate risks related to fraud;
rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
USE OF THE AUDIT REPORT
This report is made solely to the charity’s trustees as a body in accordance with the Charities Act 2011 and Regulation 8 of The Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.
Signed:
.............................................................................................. David Hoose (Jan 24, 2022 16:29 GMT)
David Hoose (Senior Statutory Auditor)
for and on behalf of Mazars LLP Chartered Accountants and Statutory Auditor Park View House, 58 The Ropewalk, Nottingham, NG1 5DW
Date: Jan 24, 2022
..............................................................................................
Mazars LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
• Discussing amongst the engagement team the risks of fraud; and
• Addressing the risks of fraud through management override of controls by performing journal entry testing.
There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud
36
Financial statements
Statement of Financial Activities for year ended 31 March 2021.
| NOTE | UNRESTRICTED FUNDS £000 |
RESTRICTED FUNDS £000 |
TOTAL 2020/21 £000 |
TOTAL 2019/20 £000 |
|
|---|---|---|---|---|---|
| Income from: | |||||
| Donations | 3.1 | 138 | 0 | 138 | 164 |
| Legacies | 3.1 | 178 | 0 | 178 | 287 |
| Grants Received | 3.1 | 326 | 0 | 326 | 0 |
| Charitable activities | 3.2 | 361 | 0 | 361 | 218 |
| Investments | 3.3 | 54 | 0 | 54 | 60 |
| Total Income | 1,057 | 0 | 1,057 | 729 | |
| Expenditure on: | |||||
| Raising funds | 4.1 | 166 | 0 | 166 | 157 |
| Charitable activities: | 4.2 | 966 | 15 | 981 | 720 |
| Governance | 4.3 | 40 | 0 | 40 | 39 |
| Total expenditure | 4.4 | 1,172 | 15 | 1,187 | 916 |
| Net gains / (losses) on investments | 6.1 | 317 | 2 | 319 | (43) |
| Net movement in funds | 202 | (13) | 189 | (230) | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 1,715 | 13 | 1,728 | ||
| Net movement in funds | 202 | (13) | 189 | ||
| Total funds carried forward | 9.1 | 1,917 | 0 | 1,917 |
The notes on pages 39 to 47 form part of these financial statements. All results from continuing operations, All gains and losses recognised in the year are included in the Statement of Financial Activities. There is no material difference between the net outgoing resources on ordinary activities and the net outgoing resources on ordinary activities and the net outgoing resources for the financial year stated above and their historical cost equivalents.
37
Financial statements
Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities 2020/21 Financial Statements.
Balance sheet as of 31 March 2021
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NOTES UNRESTRICTED RESTRICTED 31 MARCH 2021 31 MARCH 2020
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
FIXED ASSETS
Investments 1,633 0 1,633 1,614
Total fixed assets 6.1, 6.2 1,633 0 1,633 1,614
CURRENT ASSETS
Debtors 7.1 25 0 25 133
Cash at bank and in hand 7.2 336 0 336 16
Total current assets 7 361 0 361 149
Creditors: Amounts falling due within one year 8 77 0 77 35
Net current assets / (liabilities) 284 0 284 114
Total assets less current liabilities 1,917 0 1,917 1,728
Net assets 1,917 0 1,917 1,728
THE FUNDS OF THE CHARITY
Restricted income funds 9.2 0 0 0 13
Unrestricted income funds 9.3 1,917 0 1,917 1,715
Total charity funds 9.1 , 9.4 1,917 0 1,917 1,728
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The notes on pages 39 to 47 form part of these financial statements.
The financial statements on pages 36 to 47 were approved by the Board of Trustees and signed on its behalf by:
Signed:........................................................................ Date: 24/01/2022
Mr Neil Gammon, Chair of Northern Lincolnshire & Goole NHS Foundation Trust Charitable Funds and Other Related Charities
38
Financial statements
Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities 2020/21 Financial Statements.
Statement of cash flows for year ended 31 March 2021.
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NOTES TOTAL 2020/21 TOTAL 2019/20
£000 £000
CASH FLOWS FROM OPERATING ACTIVITIES
Operating (deficit) / surplus from continuing operations (184) (247)
Operating (deficit) / surplus (184) (247)
NON-CASH INCOME AND EXPENSE
(Increase) / decrease in Trade and Other Receivables 108 (48)
(Decrease) / increase in Trade and Other Payables 42 (44)
Net cash (used) / generated from operations (34) (339)
CASH FLOWS FROM INVESTING ACTIVITIES
Sales of financial assets 300 100
Interest received 54 60
Net cash generated from investing activities 354 160
(Decrease) / increase in cash and cash equivalents 320 (179)
Cash and cash equivalents at 1 April 16 195
Cash and cash equivalents at 31 March 336 16
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Financial statements
Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities 2020/21 Financial Statements.
Notes to financial statements
General information
The Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities is a charity registered with the Charity Commission for England and Wales. The working name of the Charity is The Health Tree Foundation. The Charity is incorporated in England.
presented, unless otherwise stated. The company has adopted FRS 102 in these financial statements. The date of transition to FRS 102 was 1 April 2014. A reconciliation of the loss for the financial year ended 31 March 2015 and the total equity at 1 April 2014 and 31 March 2015 between UK GAAP as previously reported and FRS 102 is not required, as there are no changes in the reported amounts.
Statement of compliance
The individual financial statements of Northern Lincolnshire and Goole NHS Foundation Trust Charitable Funds and Other Related Charities have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard 102. “The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland” (“FRS 102) and part VI of the Charities Act 2011 and the Charities (Accounts and Reports) regulations 2008.
1 Accounting Policies
1.1 Basis of Preparation
The financial statements have been prepared under the historic cost convention and going concern basis, with the exception of investments which are included at market value. The 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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years
The charity has taken advantage of the exemption, under FRS 102 paragraphs 11.39 to 11.48A and paragraphs 12.26 to 12.29, the requirement to disclose financial instruments, as the information is already provided in the consolidated financial statements of Northern Lincolnshire and Goole NHS Foundation Trust.
1.2 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 the capital, it is classed as expendable endowment.
Unrestricted income funds comprise those funds which the Trustee is free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds, where the donor has made known their non-binding wishes or where the trustees, at their discretion, have created a fund for a specific purpose.
The charity does not have any expendable endowments. The major funds held in each of the above categories are disclosed in note 9.
1.3 Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources. Provided it is probable that the resources will be received and the monetary value of
40
1.4 Incoming Resources from Legacies
Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable; this will be once confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.
A receipt is normally probable when:
- There has been grant of probate
• The executors have established that there are sufficient assets in the estate, after settling any liabilities, to pay the legacy; and;
• Any conditions attached to the legacy are either within the control of the charity or have been met.
Legacies to which the charity is entitled and for which notification has been received but uncertainty over measurement remains, are disclosed, if material, as contingent income.
1.8 Charitable Activities
Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs comprise direct costs and an apportionment of overhead and support costs.
Liabilities are recognised when an order is placed and is monitored against the fund as a commitment. Once an invoice, goods or services are received then an accrual or a payment is shown in the financial statements.
1.9 Governance Costs
Governance costs comprise all costs incurred in the governance of the charity. These costs include costs related to statutory audit together with an apportionment of overhead and support costs.
1.10 Fixed Asset Investment
Investments are stated at 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.
1.5 Gifts in Kind
Assets given for distribution by the funds are included in the Statement of Financial Activities only when distributed.
In all cases the amount at which the gifts in kind are brought into account is either a reasonable estimate of their value to the funds or the amount actually realised.
1.6 VAT and Tax
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
The Charity is a registered charity, and as such is entitled to certain tax exemptions on income and profits from investments, and surpluses on any trading activities carried on in furtherance of the charity’s primary objectives, if these profits and surpluses are applied solely for charitable purposes.
1.7 Allocation of Overhead and Support costs
Overhead and support costs have been apportioned on an appropriate basis between all funds and are included within governance costs on the Statement of Financial Activities. The apportionment is in proportion to the quarterly aggregate balance on each of the funds or the fund incoming resources and is distributed on a quarterly basis.
The Common Investment Fund Units are included in the balance sheet at the closing dealing price at 31[st] March 2021.
1.11 Financial Instruments
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. The investments held by the charity are classified as financial assets measured at fair value through income and expenditure.
1.12 Realised Gains & Losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening market value (or purchase date if later).
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41
1.13 Pooled Investments
An official pooling scheme the ‘Northern Lincolnshire
and Goole NHS Foundation Trust (Expendable Funds)
Common Investment Fund’ is operated for investments
relating to the following funds:
• Northern Lincolnshire and Goole NHS Foundation Trust
Charitable Funds
• Scunthorpe General Hospital Charity
• Goole & District Hospital Charity
• Diana, Princess of Wales Hospital Charity
The scheme was registered with the Charity Commission
on 26 [th] August 1997.
2. Related Party Transactions
The Northern Lincolnshire and Goole NHS Foundation
Trust is the sole beneficiaries of the charity. The charity has
provided funding to the Northern Lincolnshire and Goole
NHS Foundation Trust of £1,187k (2019/20 £907k) for
approved expenditure made on behalf of the charity. This
funding is included in the total grant making costs of £1,187k
(2019/20 £916k).
The charity has incurred administration fees of £40k (2019/20
£39k) payable to the Northern Lincolnshire and Goole NHS
Foundation Trust. Amounts due to Northern Lincolnshire and
Goole NHS Foundation Trust at 31st March 2021 £5K (2019/20
£12k).
2.1 Ultimate Parent
Northern Lincolnshire and Goole NHS Foundation Trust
(NLAG) is the immediate and ultimate parent undertaking
and controlling party. It’s principal activity is the provision
of Healthcare and it prepares fully consolidated statements
which are available at the following website: www.nhs.nlg
NLAG is the Corporate Trustee of the Charity.
2.2 Role of Volunteers
The charity enlists the support of volunteers to achieve
its objectives. The volunteers primarily assist in
fundraising activities.
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3. Analysis of Income Excluding Investment Income
3.1 Incoming resources from General Funds
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Donations from Individuals and Organisations 138 0 138 164
Legacies 178 0 178 287
Grants Received From NHS Charities Together 326 0 326 0
Total 642 0 642 451
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3.2 Incoming resources from Charitable Activities
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Receipts from fundraising 361 0 361 218
Total 361 0 361 218
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3.3 Investment Income
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Investments on a Stock Exchange 0 0 0 1
Investments in a Common Investment Fund 54 0 54 59
Total 54 0 54 60
All investments are held within the UK
Total Income 1,057 - 1,057 729
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4. Analysis of Charitable Expenditure
4.1 Expenditure on Raising Funds
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Unrestricted Restricted Funds 2020/21 Total Funds 2019/20 Total Funds
Funds £000 £000 £000 £000
Charges for seconded staff 152 0 152 144
Other fund raising expenses 14 0 14 13
Total: Fund Raising Expenditure 166 0 166 157
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4.2 Total Charitable Activities
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Patients welfare and amenities 199 0 199 238
Medical equipment 187 3 190 20
Other equipment including IT 5 0 5 15
Staff other equipment 8 0 8 1
Equipment Supplied by partner charaities 22 0 22 43
Printing, stationary, books and journals 3 0 3 0
Staff welfare and amenities 163 0 163 14
Staff furniture and fittings 0 0 0 0
Training and education including educational aids 4 0 4 11
Travel and subsistence 0 0 0 5
Capital equipment purchased 375 12 387 373
Total charitable expenditure 966 15 981 720
Grants to individuals to attend training courses amounted to £nil (2019/20 £9,000)
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4.3 Governance Costs
Allocation of Governance Costs
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
External Audit - audit fees 6 0 6 6
Financial services charges and overheads 34 0 34 33
Total 40 0 40 39
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Financial services charges and overheads includes salary costs of £28,000 (2019/20 £26,000) related to staff resources bought in from the Northern Lincolnshire and Goole NHS Foundation trust
4.4 Total resources expended
| 2020/21 £000 |
2019/20 £000 |
|
|---|---|---|
| Grants to individuals | 0 | 9 |
| Northern Lincolnshire and Goole NHS Foundation Trust | 1,187 | 907 |
| Total grants | 1,187 | 916 |
4.5 Employee costs and numbers
• The charity does not have any employees (2019/20: nil)
• Charges in relation to NHS Foundation Trust staff regarding their time spent on Charitable Funds finance and administration are included within governance costs, see note 4.3.
- During the year the fundraising team were seconded to Charitable Funds from the HEY Smile Foundation.
• The costs of this secondment are included within the costs of generating voluntary income. These costs are apportioned to individual funds to proportion to the income raised.
- The trustee does not receive remuneration or expenses from the charity (2019/20: nil)
5. Transfer
During the year there were no transfers of restricted funds into unrestricted funds (2019/20: nil).
45
6. Investments
6.1 Movement in Fixed Asset Investment
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UNRESTRICTED RESTRICTED 2020/21 2019/20
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Market value at 1 April 1,614 0 1,614 1,757
Add: Purchase at carrying value 0 0 0 0
Less: Disposals at carrying value (300) 0 (300) (100)
Add: Net gain / (loss) 317 2 319 (43)
Reclassification 2 (2) 0 0
Total: Market value at 31 March 1,633 0 1,633 1,614
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6.2 Fixed Asset Investments: Investment Funds
| HELD IN UK £000 |
2020/21 TOTAL FUNDS £000 |
2019/20 TOTAL FUNDS £000 |
|
|---|---|---|---|
| Investment Fund and Fixed interest Fund | 1,633 | 1,633 | 1,614 |
| Total: market value | 1,633 | 1,633 | 1,614 |
| All investments were within the UK | |||
| Investments in a Common Investment Fund | 1,633 | 1,614 | |
| Total: market value: | 1,633 | 1,614 | |
| All investments were held within the UK |
7. Analysis of Current Assets
7.1 Debtors under one year
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UNRESTRICTED RESTRICTED 31 MARCH 2021 31 MARCH 2020
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Other debtors - Gift Aid tax reclaim 1 0 1 1
Pre-payments and accrued income 24 0 24 132
Total: Debtors < 1 year 25 0 25 133
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7.2 Cash at the bank and in hand
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UNRESTRICTED RESTRICTED 31 MARCH 2021 31 MARCH 2020
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Cash at the bank and in hand 336 0 336 16
Total: Cash at bank and in hand 336 0 336 16
All short term investments and deposits are held in the UK with commercial banks and the Charities Official Investment Funds (COIF)
Total of current assets 361 0 361 149
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8. Creditors: Amounts falling due within one year
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UNRESTRICTED RESTRICTED 31 MARCH 2021 31 MARCH 2020
FUNDS FUNDS TOTAL FUNDS TOTAL FUNDS
£000 £000 £000 £000
Trade Creditors 1 0 1 11
Amounts owed to group undertakings 5 0 5 12
Accruals and deferred income 71 0 71 12
Total: Creditors: amounts falling due within one year 77 0 77 35
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Amounts owed to group undertakings represents sums owed at the year end by the charity to Northern Lincolnshire and Goole NHS Foundation Trust, who is a related party, for costs incurred by the NHS Foundation Trust on behalf of the charity, in the furtherance of the charity’s objects.
Purchase Commitments
Orders raised at the Balance Sheet Data, for which goods have not been received amounted to £17K (2019/20 £93k).
9. Analysis of Charitable Funds
9.1 Charitable Fund Balances
| UNRESTRICTED FUNDS £000 |
RESTRICTED FUNDS £000 |
31 MARCH 2021 TOTAL FUNDS £000 |
31 MARCH 2020 TOTAL FUNDS £000 |
|
|---|---|---|---|---|
| Total Charity Funds | 1,917 | 0 | 1,917 | 1,728 |
9.2 Restricted Funds
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FUND BALANCE INCOMING EXPANDED FUNDS GAINS AND FUND BALANCE
AS AT 1/4/2020 RESOURCES RESOURCES TRANSFERRED LOSSES AS AT 31/3/2021
£000 £000 £000 £000 INVESTMENT £000
Cancer Equipment Fund 13 0 (15) 2 0
Total restricted & special purpose funds 13 0 (15) 2 0 0
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9.3 Unrestricted Funds
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FUND BALANCE INCOMING EXPANDED FUNDS GAINS AND FUND BALANCE
AS AT 1/4/2020 RESOURCES RESOURCES TRANSFERRED LOSSES AS AT 31/3/2021
£000 £000 £000 £000 INVESTMENT £000
Unrestricted Funds 82 584 (360) 0 34 340
Unrestricted Designated Funds (9.5) 1,633 473 (812) (2) 285 1,577
Total general & designated funds 1,715 1,057 (1,172) (2) 319 1,917
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9.4 Total Charity Funds
| FUND BALANCE AS AT 1/4/2020 £000 |
INCOMING RESOURCES £000 |
EXPANDED RESOURCES £000 |
FUNDS TRANSFERRED £000 |
GAINS AND LOSSES INVESTMENT |
FUND BALANCE AS AT 31/3/2021 £000 |
|
|---|---|---|---|---|---|---|
| Total general & designated funds | 1,728 | 1,057 | (1,187) | 0 | 319 | 1,917 |
9.5 Analysis of designated fund movements
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FUND BALANCE INCOMING EXPANDED FUNDS GAINS AND FUND BALANCE
AS AT 1/4/2020 RESOURCES RESOURCES TRANSFERRED LOSSES AS AT 31/3/2021
£000 £000 £000 £000 INVESTMENT £000
Big Thank You Appeal - Diana Princess of Wales Hospital 38 22 (33) 0 6 33
Big Thank You Appeal - Goole District Hospital 49 9 (37) 9 7 37
Big Thank You Appeal - Scunthorpe General Hospital 85 22 (82) 0 15 40
A&E 2 2 (1) 0 0 3
Big Red Heart * 136 18 (50) 0 24 128
Cancer Care - General * 342 231 (156) (2) 60 475
Cancer Care - Pink Rose * 218 27 (42) 0 40 243
Critical Care 23 18 (11) 0 5 35
Diabetes 41 5 (3) 0 8 51
End of Life Care 11 1 (3) 0 2 11
Goldern Leaves 78 9 (19) 0 14 82
In Your Community 60 19 (11) 0 12 80
Little Lives 35 55 (74) 0 5 21
Little Lives Bereavement 11 5 (7) 0 2 11
Medical 19 7 (14) 0 4 16
Research & Diagnostics 37 1 (9) 0 6 35
Rheumatology 70 2 (31) 0 11 52
Stroke 34 7 (12) 0 6 35
Surgery * 344 13 (217) (9) 58 189
1,633 473 (812) (2) 285 1,577
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- The Trustees set an opening or closing balance of £100,000 or above as the threshold for the separate reporting of material designated funds. In the interests of accountability and transparency a complete breakdown of all such funds is available on request. The objects of all these funds is for the welfare and benefit of staff and patients in the relevant wards and clinical areas.