## **Pennine Care Charitable Foundation**
# **Annual Report and Accounts 2021/22**
# **Registered Charity Number: 1055205**
## Contents
- 3 Foreword by the Chair of the Charitable Funds Committee
- 4 Trustee arrangements
- 6 Charitable Funds Committee
- 7 Who we are
- 8 What we have achieved: highlights from the activities undertaken in the year
- 12 How we funded our work
- 14 Performance against objectives
- 15 Our future plans
- 16 Financial management
- 18 Risk management
- 19 How we organise our affairs: reference and administrative details
- 21 Related parties
- 22 A big thank you
- 23 Statement of trustee’s responsibilities in respect of the trustee’s annual report and accounts
- 24 Independent examiner’s report to the corporate trustee of Pennine Care Charitable Foundation
- 26 Statement of financial activities for the year ended 31 March 2022
- 27 Balance sheet as at 31 March 2022
- 28 Notes to the accounts
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## **Foreword by the Chair of the Charitable Funds Committee**
Welcome to our Annual Report and Accounts for 2021/22. We are a charity which has as its trustee Pennine Care NHS Foundation Trust (PCFT) and we work for the benefit of NHS patients and their families and carers in six boroughs - Bury, Rochdale, Oldham, Tameside, Glossop, Stockport and the surrounding areas.
We exist to use the Charity’s funds to enhance the experience of our patients. Our Charitable Funds Committee looks for a direct connection to PCFT’s services which go over and above that normally provided by the NHS. The types of expenditure which are routinely paid from Charitable Funds fall into three main areas, namely; enhancing the patient environment, patient specific expenditure and funding of projects. I am delighted to be reviewing a successful year where we raised £40,000 and spent £51,000 to support the care and treatment of our patients. We continue to have as our aim the raising of funds to fulfil our charitable aims and strategy through our close partnership with PCFT. This partnership is key to our success and continues to go from strength to strength.
Throughout this financial year, the COVID-19 pandemic had an impact on the Charity as PCFT changed its operations to focus on managing the pandemic within its different services and we started to work with services to ascertain how we could improve things for staff, patients and their families in response to the pandemic.
Key highlights of our year:
- £5,000 spent to redevelop the visitor’s room within the Tatton Unit.
- £4,000 provided to establish new workshops for service users of our Health and Wellbeing College.
- £600 to enable one of our services users to publish a book describing their experience with attention deficit hyperactivity disorder (ADHD) and providing copies for our staff so they could read and learn from their experience.
Your donations made this work possible and your future donations are the key to our continued success. By improving an individual’s mental health today, you contribute towards a happier and more hopeful life for everyone in our communities.
I would like to thank members of the public who fundraise to help PCCF and also the volunteers who sit on the Charitable Funds Committee.
I hope that, like me, you will be inspired by our work and want to be a part of our story. If you would like to donate, details about how to do this are at the end of this report. Please support us, every donation counts.
## **Evelyn Asante-Mensah OBE – Chair**
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## **Trustee arrangements**
Pennine Care NHS Foundation Trust (PCFT) is the sole corporate trustee of the charity. The corporate trustee’s responsibilities are therefore carried out by PCFT’s board of directors.
Further details of PCFT’s board membership can be found in its annual report and accounts - available at https://www.penninecare.nhs.uk/annualreports.
The Board is appointed in accordance with PCFT’s constitution. During 2021/22 the Board members were:
- Evelyn Asante-Mensah OBE - Chair
- Daniel Benjamin - Non-Executive Director / Deputy Chair
- Michael Livingstone - Non-Executive Director / Senior Independent Director
- Maqsood Ahmad OBE - Non-Executive Director
- Claudette Elliott - Non-Executive Director
- Elizabeth Allen - Non-Executive Director
- Edward Vitalis - Non-Executive Director
- Saeed Atcha MBE - Associate Non-Executive Director (non-voting)
- Catherine Laverty - Non-Executive Director (to November 2021)
- Dr Julia Sutton-McGough - Non-Executive Director (to January 2022)
- Claire Molloy - Chief Executive (to 31 March 2022)
- Anthony Hassall – Chief Executive (from 1 April 2022)
- Judith Crosby - Executive Director of Service Development and Delivery
- Nicola Littler - Executive Director of Workforce
- Donan Kelly - Chief Operating Officer (Interim from July 2021 / substantive from December 2021)
- Clare Parker - Executive Director of Nursing, Healthcare Professionals and Quality Governance / Deputy Chief Executive
- Nicky Tamanis - Executive Director of Finance
- Professor Nihal Fernando – Executive Medical Director
- Keith Walker - Chief Operating Officer / Deputy Chief Executive (Joint) to October 2021
As Pennine Care Charitable Foundation (PCCF) has a corporate trustee, it is, in accounting terms, controlled by PCFT and is therefore its subsidiary. Financially, the charity is not material to PCFT, so it is not consolidated into the PCFT’s accounts.
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PCFT’s board as corporate trustee:
- review and approve PCCF’s strategic direction;
- re-appoint or appoint members of the charitable funds committee; and
- approve PCCF’s annual report and accounts for the year.
All members of the PCFT board are provided with the Charity Commission’s guidance: _public benefit: an overview_ and _the essential trustee: what you need to know, what you need to do (CC3)_ and a summary of what this means for a corporate trustee on a regular basis.
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## **Charitable Funds Committee**
The Charitable Funds Committee is constituted by PCFT’s board, as corporate trustee, to manage the affairs of PCCF on its behalf and ensure statutory compliance with the Charity Commission regulations. PCFT’s board delegate responsibility for the day to day management of PCCF to the Charitable Funds Committee in accordance with PCFT’s scheme of delegation and standing financial instructions.
The Charitable Funds Committee meets on a quarterly basis and is chaired by PCFT’s Chair. The Committee comprises one Executive member of the board and three NonExecutive members. During 2021/22, the Committee members were:
- Chair (Committee Chair and Non-Executive Director)
- Two Non-Executive Directors (one acts as Deputy Committee Chair)
- Executive Director of Finance
- Assistant Director of Operations
- Head of Financial Services
- Trust Secretary
- Senior representative from Organisational Development
- Communications and Marketing Manager
- Public Governor
- Staff Governor
- Service User/Carer Representative
- Voluntary/Third Sector Representative
Members of the Charitable Funds Committee are selected to give the Charity a good mix of appropriate professional skills and experience – for example, service user/carer, third sector, operational managers and finance.
New members of the Charitable Funds Committee are provided with information on the Charity as part of their induction pack consisting of the governing documents, terms of reference and the Charity Commission’s guidance: _public benefit: an overview_ and _the essential trustee: what you need to know, what you need to do (CC3)._ Appropriate training courses are offered in charity law and administration, and the roles and responsibilities of trustees. The Charity is represented at regular conferences and symposia run by NHS Charities Together and other external training providers.
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## **Who we are**
Pennine Care Charitable Foundation (PCCF) is a registered charity (registered number 1055205). We exist to raise funds and receive donations for the benefit of the patients of Pennine Care NHS Foundation Trust (PCFT). By securing donations, legacies and sponsorship, PCCF can fund improvements to services and equipment to make a real difference for patients, their families and the carers who look after them.
Providing both mental health and learning disability services for children and adults from around 88 different locations in six boroughs, Pennine Care NHS Foundation Trust is our key partner in fulfilling our charitable aims.
We would like you to support us in our crucial work so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.
## **What we aim to do: our objectives and activities**
## **Our mission**
By raising new money and through careful management of our existing funds, PCCF provides a public benefit by making grants to the services within PCFT and the organisations it works with in order:
## _**‘to apply the income, and at its discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the general or specific purposes of Pennine Care NHS Foundation Trust.’**_
Grants are made in accordance with charity law, our constitution and the wishes and directions of donors. In making grants, we endeavour to reflect the wishes of patients and staff by directing funds towards areas they tell us are most in need. When considering where to focus our attention PCFT’s Board, as corporate trustee, and particularly the members of the Charitable Funds Committee have regard to the Charity Commission’s guidance on public benefit and what this means for PCCF.
Our future plans are to continue to maintain our level of fundraising and work with NHS Charities Together to increase our level of income. This will allow us to enhance the services we provide to our communities to enable us to provide a service above and beyond that offered by the standard NHS proposition.
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## **What we have achieved: highlights from the activities undertaken in the year**
Our key aim is to serve the NHS patients of Pennine Care NHS Foundation Trust (PCFT) for the public benefit. By funding improvements to services and equipment we are able to help the NHS body we work with provide care to their patients which goes beyond that which they are funded by the state to provide. By working with the NHS, we assist patients from every walk of life, irrespective of age, race, creed, ethnicity or personal or family financial circumstances. We put this aim into practice by helping the patients, their families and carers, and visitors to the Trust by:
- enhancing the care PCFT can offer through new equipment and building improvements to deliver better facilities
- providing direct support to patients by way of information, networking support and better facilities
We do this through considering a range of requests from our patients and services, funded by you, our generous donors. Highlights from the main work undertaken in the year are detailed below to give you a wider understanding of the difference we can make together to our patients today and in the future.
## **Establishing new courses within the Health and Wellbeing College**
To further support the development of a creative arts-based offer within the Health and Wellbeing College the Charity provided £4,000 to establish new workshops for students of the College. These workshops included courses covering; photography, creative writing, scrapbooking for wellbeing, fashion styling and journalling for health.
There is an increasing evidence base developing around the impact of these non-medicalised approaches, moving further away from old fashioned, medicalised approaches. They focus on giving people hope, control and opportunity, empowering people to develop self-management skills to improve wellbeing. It also provides an opportunity for those who might not be ‘psychologically minded’ and therefore not able to engage in other more ‘traditional’ approaches provided by the Trust.
The aim is that these courses will become sustainable as students will hopefully become confident to continue to use their skills and share these within the college once the courses have finished. This will help to develop an employment pathway within the college, allowing students to develop and facilitate their own peer led courses with their new found skills.
The Health & Wellbeing College operates on a fully inclusive model, where students have an active voice and are involved in all aspects of its offer and development. As the College looked at its current offer and began to plan for the September term, many of our students expressed a view that they would like to see an expansion of ‘creative’ type courses, in addition to more clinically based courses. Evidence does support this request, in that focusing on these types
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of courses and moving the focus away from an ‘illness’ focus, has a number of health benefits, including improved self-esteem / confidence, an alleviation of anxiety / stress related symptoms, an improvement in mood, better focus, improved ability to relax, etc. In addition, the act of coming together with others and learning a new skill has additional benefits such as challenging stigma and improving social connections.
## **Case Study**
As the college is all about offering opportunity and harnessing lived experience, efforts are made to engage with the student population and internal staff base, to help with course development and to ensure that the offer remains ‘fresh’ and engaging. For example, there is a member of staff who teaches music in a school and so she is going to help develop a music for wellbeing course; one student has self-taught skills in Ayurveda (a natural system of medicine, originated in India) and has been supported to develop this as a course; an exstudent recently set up her own business in ‘doodling’ and the College worked with her to offer some NHS experience in delivering a ‘doodling for wellbeing’ course. In addition, a service user of our Heathfield House service has helped to develop and deliver a ‘blogging for wellbeing’ course.
## **Improving the lives of those involved in the Manchester Arena attack**
The Thomas Cook Children’s Charity provided a grant to PCCF to support treatment of children, young people and adults who were targeted at the Manchester Arena attack on 22 May 2017. NHS mental health providers in Greater Manchester, including PCFT, set up the Manchester Resilience Hub as a joint response to the attack. The Hub screen and coordinate the mental health care of any child, young person or adult involved in the attack.
Since 2018, The Thomas Cook Children’s Charity has provided monies to fund evidencebased therapy for children, young people and families affected by the Manchester Arena attack where such intervention is clinically indicated but is not available in a timely manner through routinely commissioned NHS mental health services.
Events that had been planned to help prepare people for the impact of the public inquiry into the Manchester Arena attack could not go ahead due to the COVID-19 pandemic and as the public inquiry moves on to examining the events of the night of 22nd May, including the inquest element of the inquiry, it is – sadly – inevitable that further cases will need funding for treatment.
## **Promoting understanding of attention deficit hyperactivity disorder**
The Charity provided £600 to enable one of our service users to publish a book describing their experience with attention deficit hyperactivity disorder (ADHD) and providing copies for our staff so they could read and learn from their experience. The Charity provided funds to cover the cost of formatting the book and production of illustrations and also for the provision
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of 200 copies of the book to be circulated to staff, to help them appreciate a lived-experience viewpoint and enhance the service our patients receive.
## **Case Study**
An adult service user with ADHD wrote a book for children and young people about the lived experience of ADHD and celebrating neurodiversity. It was being illustrated by a young person also using our service as part of a collaboration, and this project was presented to the Trust at its Annual General Meeting and has also been promoted at the Festival of the Girl as part of a ‘Celebrating neurodiversity’ workshop by the author. The Trust wanted to help them publish this book to help young people, families, schools and the wider community understand the challenges of living with neurodiversity, challenge stigma around ADHD, and start positive conversations around ADHD to benefit our service users. This book will be a huge asset to our services and to those accessing our support, both in empowering them to overcome limitations and build self-esteem and giving invaluable insight into the lived experience for those supporting them.
## **COVID-19**
The COVID-19 crisis has had a significant impact on our staff and patients during this period. The support from the public has been heartfelt and people have wanted to do their bit to support the NHS in coping with this pandemic. NHS Charities Together is the umbrella organisation representing all NHS charities and they became the focal point for that charitable outpouring of support.
The incredible Captain Sir Tom Moore raised nearly £40 million as part of a national COVID19 appeal, and thousands of other supporters made personal sacrifices to raise hundreds of thousands of pounds in their own ways. In total, these efforts raised £150 million pounds, the vast majority of which was allocated to the 241 member NHS charities, which includes Pennine Care Charitable Foundation.
We were very grateful to receive these grants and a significant change was that part of these funds were to ensure both staff and patients were supported during the pandemic, whereas pre-pandemic we only supported our patients. Receiving these funds also generated more work for both the charity and the already stretched Trust staff in putting together the plans to spend the monies and also to ensure that we had good governance surrounding them.
Throughout the pandemic, our Charitable Funds Committee continued to meet regularly but online rather than face to face and we ensured that the charity continued to support our patients and staff.
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## **Improving the experience of our patients and carers across all ages**
For 2021/22 expenditure of £28,000 has been incurred from unrestricted funds and has been used to improve patient welfare in a number of ways including:
- £5,000 spent to redevelop the visitor’s room within the Tatton Unit.
- £4,000 provided to establish new workshops for service users of our Health and Wellbeing College.
- £900 for materials to enable a local support group to create art work for ten therapy rooms at the Oasis Building, Stepping Hill Hospital
- £600 to publish a book describing a service user’s experience.
- £500 to provide a variety of art materials for use by patients on Arden Ward
- £500 for a table tennis table and equipment for patient use at Cobden Unit
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## **How we funded our work**
The following figures are taken from the annual accounts. This part of the trustee’s annual report comments on key features of those accounts. In this section we firstly explain how we raised the money and then how we spent it.
## **Money received: £40,000 Money spent: £51,000**
PCCF can only continue to support the work of PCFT for as long as we receive the money we need. All of our income comes from grants from other charities and the voluntary efforts of the general public. Overall, we ended the year with £364,000 funds in hand
## **Money received: sources of funds**
The chart below shows our main sources of income during 2021/22.
**----- Start of picture text -----**
Income 2021/22
Grant Income - Manchester Foundation Trust Charity £33,000 Donations £7,000
**----- End of picture text -----**
_Grant income (£33,000)_ is our largest source of income for 2021/22, comprising a grant received from Manchester Foundation Trust Charity, the charity of Manchester University NHS Foundation Trust. This was in respect of funds raised via the Greater Manchester Police Bee Ball for those affected by the Manchester Arena attack. These funds will be treated as a restricted fund for use by the Resilience Hub. We are always keen to work with other charities to benefit groups of patients being treated at PCFT.
_Donations from the public (£7,000)_ . From a few pence in a collecting box to several hundred pounds from grateful relatives, we are fortunate to receive generous gifts each year towards our work.
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## **Money spent: what we spent the money on**
The chart below shows our areas of expenditure during 2021/22.
**----- Start of picture text -----**
Expenditure 2021/22
**----- End of picture text -----**
**----- Start of picture text -----**
Manchester Resilience Hub Project £5,000 Patient Welfare £23,000 Support costs £23,000
**----- End of picture text -----**
Our expenditure on charitable activities was made up of two areas:
_Project expenditure._ We spent £5,000 to fund evidence-based therapy for children, young people and families affected by the Manchester Arena attack.
_Patient welfare_ . In respect of funds spent on patient welfare, £5,000 was funded by NHS Charities Together grants. The remaining funds spent included £9,000 on garden improvements at a number of hospital sites. We spent £8,000 on enhancements to PCFT ward environments including electrical goods, clinical equipment and sensory enhancements. The remaining patient welfare expenditure, £6,000 and was used to enhance patient activities such as pet therapy and arts and crafts.
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## **Performance against objectives**
Spending the money is only part of the story because we are concerned to achieve value for money. To ensure funds are spent well, applications for funds from the unrestricted general purpose fund and other unrestricted designated funds are considered against a 20-point checklist the Charity has produced which considers the impact of the proposed project and measures against Charity Commission and Healthcare Financial Management Association (HFMA) guidance. We ask applicants for confirmation of what they spent the money on and what difference it made to the clinical care and treatment of our patients. This information informs future grant making policy as well as providing a basis for assessing our performance.
PCCF’s Charitable Funds Officer co-ordinates the activities of our supporters both within PCFT and in the wider community on behalf of PCCF. PCCF does not actively fundraise or use professional fundraisers or involve commercial participators. There have been no issues of non-compliance with fundraising standards or any complaints regarding fundraising activity in 2021/22. PCCF welcome fundraising activities on behalf of PCCF. To ensure that fundraising activities are carried out in an appropriate manner, anyone wishing to fundraise must seek approval and formal authorisation from PCCF’s Charitable Funds Officer.
PCCF continues to be signed-up to the Fundraising Regulator’s Code of Fundraising Practice. The Charity subscribed to the code In October 2019 and we regularly check our processes adhere to the latest guidance to ensure we continue to comply with the Code.
During the year the total donations, legacies and income from fundraising (shown as other trading activities in the Statement of Financial Activities) came to £40,000. The Charitable Funds Committee considers this to be a creditable result against the current difficult economic backdrop and a general swing in the public’s giving to support national NHS charities during the national pandemic, as opposed to local NHS charities.
Whilst PCCF do not actively fundraise, if such activities were undertaken, we would benchmark our fundraising activity with our peers through the NHS Charities Together and if appropriate would monitor the comparative success of campaigns and overall fundraising cost to income ratios.
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## **Our future plans**
We will achieve our mission by working with PCFT to continue to enhance the patient experience by providing facilities and equipment that are over and above that provided by NHS funding. Our open invitation to the readers of our annual report and accounts is to join with us in our mission to provide these enhancements by making a gift to secure future improvements.
Your support makes these plans possible and to help us please do consider making a donation – our contact details are provided on page 19.
The Trustee and Charitable Funds Committee are due to develop the Charity’s future strategy during 2022/23 with previously-planned work on this having been curtailed due to the COVID19 pandemic.
The focus for 2022/23 will therefore be on updating the Charity’s future strategy, to continue to effectively utilise the funding provided by the Thomas Cook Children’s Charity to enhance the support provided to Manchester Resilience Hub and to effectively spend monies received from NHS Charities Together, raised as part of the national response to the COVID-19 pandemic. In addition, the Charitable Funds Committee will continue to review how best to utilise the existing unrestricted funds.
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## **Financial management**
## **Our grant making policy**
PCCF makes grants from its unrestricted funds. Within the unrestricted funds, grants are made from the general purpose fund and other designated funds:
## **General fund**
These funds are received by PCCF with no particular expenditure preference expressed by donors. The Charitable Funds Committee invites applications from any service within PCFT, and also from community groups within the communities PCFT serves, where there is a direct connection to the services and patients it cares for. These applications are reviewed quarterly by the Charitable Funds Committee and these grants can be spent once approved by the Committee.
## **Designated (earmarked) funds**
These funds are established for a particular service provided by PCFT or activity nominated for support by the donor. They are overseen by the relevant service managers, who can make recommendations on how to spend the money within the designated area. These recommendations are reviewed quarterly by the Charitable Funds Committee and any grants can be spent once approved by the Committee.
## **Reserves policy**
The Charitable Funds Committee has established a reserves policy as part of its plans to provide long term support to PCFT. The Charitable Funds Committee calculate the reserves as that part of the Charity’s unrestricted income funds that is freely available after taking account of designated funds that have been earmarked for the purposes of specific projects. The Charity does not commit to recurrently funded schemes.
The reserves policy requires that sufficient funds are available at the start of each financial year to fund up to 36 months of administration and independent examination costs and to cover other known commitments of the Charity, comprising all schemes approved by the Charitable Funds Committee. This ensures that there is sufficient certainty regarding the resources available with which to promote and manage the Charity's objectives and activities.
As at 31 March 2022, the administration and independent examination costs amount to circa £22,500 per annum. There were no additional commitments. Therefore a minimum reserve of £68,000 is maintained. As at 31 March 2022 the reserves stand at £163,000 and are calculated as follows:
|Total unrestricted funds|£163,000|
|---|---|
|**Total reserves**|**£163,000**|
|Less minimum reserve|(£68,000)|
|**Surplus reserves**|**£ 95,000**|
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Of these reserves, £68,000 is held in the General Reserve and £95,000 in the Pennine Care General Purpose fund.
The Charitable Funds Committee expects that designated funds will be spent within three years. It therefore regularly reviews the balances held in designated funds against this benchmark unless it has been agreed that a different period is more appropriate based on the reason for the designation. Where the fund has not been spent within three years, the Charitable Funds Committee will determine whether the fund is likely to be committed in the near future and the extent to which there is a continuing need for the particular designated fund. Where it is decided that the designation is no longer necessary or the designated fund has been inactive for more than five years, the funds are closed and transferred to the general fund.
## **Our financial health: a strong balance sheet**
As at 31[st] March 2022, PCCF’s net current assets stand at £364,000 representing cash balances held, plus accrued income (grant income monies owed to PCCF), less trade creditors. Of this £364,000, £163,000 is held in unrestricted funds and £201,000 in restricted funds. See accounts note 15 to the annual accounts for further details.
## **Investment strategy**
The Trustee and Charitable Funds Committee are due to consider further the Charity’s future strategy during 2022/23.
The Committee has not made any investments during this financial year. There has also not been a formal assessment of the appetite for risk which would be needed to inform a formal investment strategy. All cash balances are currently held in a NatWest business current account which minimises PCCF’s exposure to interest rate risk and liquidity risk.
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## **Risk management**
As part of the business planning exercise carried out during the year, the Charitable Funds Committee has considered the major risks to which PCCF is exposed. These have reviewed and systems and steps identified to mitigate those risks. Two major risks have been identified as below and arrangements have been put in place to mitigate those risks.
## **Future levels of income**
PCCF is reliant on donations to allow it to make grants to support PCFT services and other related beneficiaries. If income falls, then the Charity would not be able to make as many grants or enter into longer term commitments with the bodies it supports.
Whilst we forecast local donations may decline, the Charitable Funds Committee expects that the nationally co-ordinated donations to NHS charities will continue through organisations such as NHS Charities Together who we have membership with. Further grants from NHS Charities Together are anticipated during 2022/23.
## **Unforeseen changes in the operation of the NHS**
The NHS is, by its very nature, subject to national changes in government policy as well as local politically driven decisions. The Charitable Funds Committee has identified this as a risk as it may mean initiatives or healthcare activities supported by PCCF are subject to change from time to time. The Charitable Funds Committee regularly liaises with NHS partners to understand the changes that they are facing at an early stage.
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## **How we organise our affairs: reference and administrative details**
## **The charity**
Pennine Care Charitable Foundation (PCCF) is registered with the Charity Commission under the single Registered Number 1055205. All assets, liabilities and activities referred to in this Annual Report and Accounts related solely to PCCF.
## **How to contact us**
The Charity office and principal address of Pennine Care Charitable Foundation is:
The Charitable Funds Officer Pennine Care Charitable Foundation 225 Old Street Ashton-under-Lyne OL6 7SR Tel: 0161 716 3024 Email: pcn-tr.PCF-Charity@nhs.net Website: https://www.penninecare.nhs.uk/charitablefoundation
For fundraising queries please use the contact details above.
The corporate trustee, Pennine Care NHS Foundation Trust’s principal address is:
The Chief Executive Pennine Care NHS Foundation Trust 225 Old Street Ashton-under-Lyne OL6 7SR Tel: 0161 716 3035 Website: https://www.penninecare.nhs.uk/
## **Our staff and advisors**
PCCF does not employ any staff directly, but the costs of the Charitable Funds Officer (0.6 whole time equivalent) who is employed directly by PCFT are recharged to PCCF. The Charitable Funds Officer is employed by PCFT on NHS Bank terms and conditions and remuneration is reviewed annually and is increased in accordance with any nationally agreed Agenda for Change pay scale increases. Other staff within PCFT such as finance and communications staff provide their services to support the Charity however these costs are borne by PCFT and not recharged.
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The board of PCFT as corporate trustee comprise the key management personnel of PCCF as they are in charge of:
- directing and controlling the charity; and
- overseeing the running and operation of PCCF.
PCFT’s board members are either executive members who are employees of PCFT or nonexecutive members who are remunerated in accordance with PCFT’s constitution. None of the board members are specifically paid in relation to PCCF; they give of their time freely. There were no expenses paid to key management personnel by PCCF, as disclosed in note 16.2 to the annual accounts.
The Charitable Funds Committee is also assisted by a number of professional advisors, as detailed below:
## **Independent Examiners:**
Grant Thornton UK LLP 1 Whitehall Riverside Leeds LS1 4BN
**Legal Advisors:** Hempsons Solicitors Portland Tower Portland Street Manchester M1 3LF
## **Bankers:**
NatWest Bank Liverpool City Office 22 Castle Street Liverpool M1 3LF
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## **Related parties**
PCFT is the corporate trustee of PCCF and is therefore a related party. Board and Charitable Fund Committee members are required to disclose all relevant interests and would withdraw from decisions where a conflict of interest would arise. All related party transactions are disclosed in note 16.3 to the annual accounts.
## **Charity sector governance and partnerships**
PCCF is regulated by the Charity Commission and is a member of the Fundraising Regulator, the self-regulatory scheme for fundraising in the UK. By being a member of the Fundraising Regulator the Board has committed to its principles which are:
- We are committed to high standards
- We are honest and open
- We are clear
- We are respectful
- We are fair and reasonable
- We are accountable
In addition, PCCF is one of over 230 NHS linked charities in England and Wales who are eligible to join the NHS Charities Together organisation. As a member charity we have the opportunity to benchmark our fundraising activity with our peers, discuss matters of common concern and exchange information and experiences and to participate in conferences and seminars which offer support and education for our staff and trustees.
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## **A big thank you**
The ability of PCCF to continue its vital support for PCFT is dependent on continued support and donations from the general public. Donations, whether large or small continue to make a difference to PCFT’s patients. PCCF also continues to forge strong relationships with members of PCFT staff without whose co-operation the ability to make an effective contribution would be much diminished.
On behalf of the trustee body, the Charitable Funds Committee would like to pay tribute to:
- the members of staff who give of their time out of hours in supporting the work of PCCF, in developing ideas for expenditure and working with us to identify how we can help them care for our services users and carers; and
- our supporters who do so much to encourage others to enrich lives through donations and fundraising activities.
Signed on behalf of the trustee:
Signature:
Name: Evelyn Asante-Mensah OBE
Position: Chair Date: 19[th] December 2022
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**Statement of trustee’s responsibilities in respect of the trustee’s annual report and accounts**
The trustee is responsible for preparing the trustee’s annual report and accounts in accordance with applicable law and regulations.
The Charities Act 2011 requires the trustee to prepare financial statements for each financial year. The trustee has to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The trustee must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- state whether the recommendations of the SORP (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements);
- make judgments and accounting 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; and
- 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 responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and 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. The trustee is responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the trustee:
Signature: Name: Evelyn Asante-Mensah OBE Position: Chair Date: 19[th] December 2022
Page **23** of **46**
## Independent examiner's report to the corporate trustee of Pennine Care Charitable Foundation
I report on the accounts of Pennine Care Charitable Foundation (the "charity") for the year ended 31 March 2022.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011;
- to prepare accounts which accord with the accounting records; and
- to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement above.
## **Respective responsibilities of corporate trustee and examiner**
The charity’s corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and
- to state whether particular matters have come to my attention.
Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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) issued in October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustees have done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
Page **24** of **46**
This report is in respect of an examination carried out under section 145 of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. 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 and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed.
## _**Gareth D Mills**_
## **Gareth Mills, CPFA**
Grant Thornton UK LLP Chartered Accountants
## **Leeds**
## **6 January 2023**
Page **25** of **46**
## **Statement of financial activities for the year ended 31 March 2022**
|**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**_Total_**
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
Charitable activities
Other: Transfers to NHS Charities
**_Total_**
**Net income/(expenditure) before**
**investment gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised**
Gains and losses on revaluation of
fixed assets for the charity’s own
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|
|---|---|---|---|---|---|
||7
-
-
-
-|-
33
-
-
-|-
-
-
-
-|7
33
-
-
-|8
164
-
-
-|
||7|33|-|40||
||-|-|-|-|-|
||40|11|-|51|227|
||-|-|-|-|-|
||40|11|-|51|227|
|||||||
||(33)|22|-|(11)|(55)|
||-|-|-|-|-|
||(33)|22|-|(11)|(55)|
||
-|-|-|
-|
-|
|||||||
||
-|-|-|-|-|
||-|-|-|-|-|
||(33)|22|-|(11)|(55)|
|||||||
||196|179|-|375|430|
||163|201|-|364|375|
Page **26** of **46**
## **Balance sheet as at 31 March 2022**
|**Fixed assets**
Intangible assets
Tangible assets
Investments
**_Total fixed assets_**
**Current assets**
Stocks
Debtors (Note 9)
Investments
Cash at bank and in hand
(Note 10)
**_Total current assets_**
**Creditors: amounts falling**
**due within one year (Note 11)**
**_Net current_**
**_assets/(liabilities)_**
**_Total assets less current_**
**_liabilities_**
**_Total net assets/(liabilities)_**
**Funds of the Charity**
Endowment funds
Restricted funds (Note 15)
Unrestricted funds (Note 15)
Revaluation reserve
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|
|---|---|---|---|---|---|
||-
-
-|-
-
-|-
-
-|-
-
-|-
-
-|
||-|-|-|-|-|
|||||||
||-
-
170|-
-
201|-
-
-
-|-
-
-
371|-
22
-
357|
||170|201|-|371|379|
|||||||
||7|-|-|7|4|
|||||||
||163|201|-|364|375|
|||||||
||163|201|-|364|375|
|||||||
||163|201|-|364|375|
|||||||
||-|-|-|-|-|
||-|201|-|201|179|
||163|-|-|163|196|
||-|-|-|-||
||163|201|-|364|375|
The notes on pages 28 to 46 form part of these accounts
Signed on behalf of the trustee:
Signature:
Name: Anthony Hassall Position: Chief Executive Date: 19[th] December 2022
Page **27** of **46**
## **Notes to the accounts**
## **Note 1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts 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
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- with the Charities Act 2011 and
- UK Generally Accepted Practice as it applies from 1 January 2019
The charity constitutes a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
The Trustee considers that there are no material uncertainties about Pennine Care Charitable Foundation's ability to continue as a going concern. The COVID-19 pandemic has had an insignificant impact on the Charity given the Charity does not actively fundraise or undertake trading activities and receives relatively low levels of voluntary income. There are no material uncertainties affecting the current year’s accounts.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## **1.5 Material prior year errors**
No material prior year errors have been identified in the reporting period.
Page **28** of **46**
## **Notes to the accounts (continued)**
## **Note 2 Accounting policies**
## **2.1 Income**
**Recognition of income** All incoming resources are recognised and included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources:
- it is probable (more likely than not) that the resources will be received; and
- the monetary value can be measured with sufficient reliability.
Where there are terms or conditions attached to incoming resources, particularly grants, then these terms 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.
**Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102
**Grants and donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met. In the case of performance related grants, income is only recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.
- **Legacies** 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; and
- all conditions attached to the legacy 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.
**Tax reclaims on donations and gifts** Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Page **29** of **46**
## **Notes to the accounts (continued)**
**Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
**Donated goods** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
**Donated services and facilities** Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
**Income from interest, royalties and dividends** This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. All gains and losses are taken to the SoFA as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening carrying value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening carrying value (or purchase date if later).
Page **30** of **46**
## **Notes to the accounts (continued)**
## **2.2 Expenditure and Liabilities**
**Liability recognition** 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 SoFA. Expenditure is recognised when the following criteria are met:
- there is a legal or constructive obligation committing the charity to pay out resources;
- it is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement; and
- the amount of the obligation can be measured or estimated reliably.
**Grants payable** Grants payable are payments made to linked, related party or thirdparty NHS bodies and non-NHS bodies, in furtherance of the charitable objectives of the funds held on trust.
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:
- the charity has communicated its intention to award a grant to a recipient who then has a reasonable expectation that they will receive a grant; or
- the charity has 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; or
- there is an established pattern of practice which indicates to the recipient that the charity will honour our commitment.
The trustee has control over the amount and timing of grant payments and consequently where approval has been given by the Charitable Funds Committee, on behalf of the trustee, 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.
Page **31** of **46**
## **Notes to the accounts (continued)**
**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 fees for independent examination of the accounts. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis. The analysis of support costs and the bases of apportionment are shown in note 5.
**Raising funds** 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 generating funds would represent fundraising costs together with investment management fees.
**Charitable activities** Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the Charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure include an apportionment of support costs as shown in the relevant accounts note.
**Staff Costs** The Charity fully reimburses Pennine Care NHS Foundation Trust for the staff costs of the Charitable Fund Officer, who provides administrative and governance support for the Charity. The charge includes employer pension contributions on the NHS Pension Scheme which is an unfunded defined benefit scheme which is accounted for as a defined contribution scheme.
**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.
**Provisions for liabilities** A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
**Basic financial instruments** The Charity accounts for basic financial instruments on initial recognition at their transaction value. Subsequently they are measured at their fair value as at the balance sheet date. The SoFA includes the net gains and losses arising on revaluation and disposals throughout the year.
## **2.3 Assets**
**Tangible fixed assets for use by Charity** These are capitalised if they can be used for more than one year and cost at least £5,000. They are valued at cost. If appropriate, depreciation rates and methods used are disclosed in the relevant accounts note.
Page **32** of **46**
## **Notes to the accounts (continued)**
**Intangible fixed assets** Intangible fixed assets are non-monetary assets that do not have physical substance but are identifiable and would be controlled by the Charity through custody or legal rights. They are valued at cost. If appropriate, amortisation rates and methods used are disclosed in the relevant accounts note.
**Investments** Investments are a form of basic financial instrument. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.
**Stocks and work in progress** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
**Debtors** Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount.
**Cash and cash equivalents** Cash and cash equivalents are cash in hand and deposits with any financial institution repayable without penalty on notice of not more than 24 hours.
**Current asset investments** Current asset investments are those held for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.
## **2.4 Other**
**Structure of funds** Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as:
- a restricted fund; or
- an endowment fund.
Page **33** of **46**
## **Notes to the accounts (continued)**
Restricted funds are those where the donor has provided for the donation or grant to be spent in furtherance of a specified charitable purpose. The restricted funds relate to the Help for Heroes Greater Manchester and Lancashire Military Veteran's Project, the Thomas Cook Children's Charity Manchester Resilience Hub Project and funds received from NHS Charities Together.
Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent. These funds are sub analysed between those where the trustee has the discretion to spend the capital (expendable endowment) and those where there is no discretion to expend the capital (permanent endowment).
Those funds which are neither endowment nor restricted funds, are unrestricted income funds which are sub analysed between designated (earmarked) funds where the trustee has set aside amounts to be used for specific purposes or which reflect the non-binding wishes of donors, and unrestricted funds which are at the trustee’s discretion, including the general purpose fund and general reserve fund.
**Related party transactions** Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity and is its main grant beneficiary. Grants paid by the Charity to Pennine Care NHS Foundation Trust are detailed in note 8. With the exception of the staff costs for the Charitable Fund Officer being recharged from the Trust to the Charity, all other management and administrative costs have been incurred and not recharged by the Trust.
None of the members of the Board of Pennine Care NHS Foundation Trust or parties related to them has undertaken any transactions with the charity or received any benefit from the Charity in payment or kind. Board members received no honoraria, emoluments or expenses from the Charity.
**Accounting estimates** In the application of the Charity’s accounting policies, management are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant and the estimates and underlying assumptions are continually reviewed. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years.
Estimates included in this year’s financial statements are:
- apportionment of support costs to charitable activities; and
- accrued income including an estimate of the final project outturn position on the Help for Heroes Military Veteran's Project.
Page **34** of **46**
## **Notes to the accounts (continued)**
**Tax** The Charity ensures it is a public benefit entity by making grants to Pennine Care NHS Foundation Trust and community groups in the communities the Trust serves. The Charity is able to do this through the raising of new money and the careful management of existing funds.
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.
Page **35** of **46**
## **Notes to the accounts (continued)**
## **Note 3 Analysis of Income**
**----- Start of picture text -----**
2021/22 2020/21
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Analysis £'000s £'000s £'000s £'000s £'000s
Donations and Donations and gifts 7 - - 7 8
and legacies: Gift Aid - - - - -
- - - - -
Legacies
Other - - - -
Total 7 - - 7 8
Charitable Grant Income - Help for
activities: Heroes Greater Manchester
and Lancashire Military
Veteran's Project - - - -
(1)
Grant Income - Manchester
Foundation Trust Charity re:
Manchester Resilience Hub - 33 - 33 68
Grant Income - NHS Charities
Together - - - - 165
Other - - - - -
Total - 33 - 33 232
Other trading Other - - - - -
activities: Total - - - - -
Income from Interest income - - - - -
investments: Total - - - - -
Other: Other - - - - -
Total - - - - -
Total Income 7 33 - 40 240
**----- End of picture text -----**
All income in 2021/22 was unrestricted except for the Charitable Activities Grant Income from Manchester Foundation Trust Charity in respect of the Manchester Resilience Hub project.
The Charity has not received any income from dedicated fundraising activities during 2021/22 or 2020/21.
The Charity held no investments during 2021/22 or 2020/21.
Page **36** of **46**
## **Notes to the accounts (continued)**
## **Note 4 Analysis of expenditure**
**----- Start of picture text -----**
2021/22 2020/21
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
Analysis
funds funds funds funds funds funds funds funds
£'000s £'000s £'000s £'000s £'000s
Expenditure on raising funds:
Other - - - - - - - -
Total expenditure on raising - - - - - - - -
Expenditure on charitable activities:
Patient welfare 35 6 - 41 44 50 - 94
Staff welfare - - - - - 38 - 38
Military Veteran's Project - - - - - 63 63
Manchester Resilience Hub
Project - 5 - 5 - 32 - 32
Other 5 - - 5 - - - -
Total expenditure on charitable
activities 40 11 - 51 44 183 - 227
Other:
Transfers to NHS Charities - - - - - - - -
Other - - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 40 11 - 51 44 183 - 227
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
2021/22 2020/21
Activities Activities Grant
Grant funding Support Total this Support Total last
Activity or programme undertaken undertaken funding of
of activities Costs year Costs year
directly directly activities
£'000s £'000s £'000s £'000s £'000s £'000s £'000s £'000s
Patient welfare 6 17 23 46 50 23 21 94
Staff welfare - - - - 25 13 - 38
Military Veteran's Project - - - - 63 - - 63
Manchester Resilience Hub 5 5 32 - - 32
Other - - - - - - - -
Total 11 17 23 51 170 36 21 227
**----- End of picture text -----**
## **Charitable activities: activities undertaken directly**
The activities undertaken directly within the patient welfare and staff welfare charitable activities expenditure for 2021/22 and 2020/21 are funded by NHS Charities Together grant income or funds from the Charity's General Fund and are to enhance the wellbeing of staff, volunteers and patients impacted by Covid-19.
The activities undertaken directly expenditure on the Military Veteran's Project relates to expenditure initially incurred by Pennine Care NHS Foundation Trust and then recharged to the charity. This project is funded by Help for Heroes and aims to improve waiting times for military veterans resident in Greater Manchester and Lancashire, through providing two additional clinical psychologist posts to significantly reduce veterans waiting time to access treatment. The expenditure recharged is a mixture of pay and non-pay costs.
Page **37** of **46**
## **Notes to the accounts (continued)**
The activities undertaken directly expenditure on the Manchester Resilience Hub Project relates to expenditure initially incurred by Pennine Care NHS Foundation Trust and then recharged to the charity. This project is funded by Thomas Cook Children's Charity and funds evidence-based therapy for children, young people and families affected by the Manchester Arena attack where clinical intervention is required but is not available in a timely manner through routinely commissioned NHS mental health services. The expenditure recharged is a mixture of pay and non-pay costs.
## **Charitable activities: grant funding of activities**
The grant funding of activities within the patient welfare expenditure for both 2021/22 and 2020/21 were made in furtherance of the Charity’s aims to Pennine Care NHS Foundation Trust following approval of funding applications by the Charitable Funds Committee who have delegated authority from the Board of Pennine Care NHS Foundation Trust. The staff welfare expenditure in 2020/21 was 'Thank You Week' grants paid to all Pennine Care NHS Foundation Trust teams which was funded by NHS Charities Together grant income. Further details of the grants made are in note 8.
Page **38** of **46**
## **Notes to the accounts (continued)**
## **Note 5 Support Costs**
**----- Start of picture text -----**
2021/22
Raising funds Patient Welfare Staff Welfare Other Grand total Basis of allocation
£'000s £'000s £'000s £'000s £'000s
Salary and related costs - 18 - - 18
Apportioned across
Independent examination - 4 - - 4 activities undertaken directly
Membership fees - - - - - and grants paid in proportion
Bank Charges - - - - - to the value of the direct
Other - - - 1 1 expenditure/grants paid on
Total - 22 - 1 23 unrestricted funds only
2020/21
Raising funds Patient Welfare Staff Welfare Other Grand total Basis of allocation
£'000s £'000s £'000s £'000s £'000s
Salary and related costs - 17 - - 17
Independent examination - 4 - - 4 Apportioned across
- - - - activities undertaken directly
Membership fees
- - - - - and grants paid in proportion
Bank Charges
Other - - - - - to the value of the direct
expenditure/grants paid on
unrestricted funds only
Total - 21 - - 21
**----- End of picture text -----**
Support costs are allocated between Raising funds and the Charitable activities expenditure types. Support costs are costs that, whilst necessary to deliver the activities, do not themselves produce or constitute the output of the charitable activities. They relate to the strategic and day to day management of the Charity.
Salary and related costs relate to the Charitable Fund Officer who is employed directly by Pennine Care NHS Foundation Trust but whose costs (0.6 whole time equivalent) have been recharged to the Charity. All other management and administrative costs not recognised in the note above have been incurred by Pennine Care NHS Foundation Trust.
Support Costs have been allocated over the charitable activities expenditure categories incurred relating to unrestricted funds. No support costs have been allocated to the charitable activities expenditure incurred on restricted funds (Help for Heroes Military Veteran's Project; Thomas Cook Children's Charity Manchester Resilience Hub Project; and NHS Charities Together Grants). Given that a significant proportion of this expenditure was in the form of grants paid to Pennine Care NHS Foundation Trust, the support costs have been allocated across the grants paid and the expenditure for activities undertaken directly in proportion to the value of the grants paid/direct expenditure.
The Charity does not employ any staff directly.
Page **39** of **46**
## **Notes to the accounts (continued)**
## **Note 6 Fees for examination of the accounts**
Independent examiner’s fees
**----- Start of picture text -----**
2021/22 2020/21
£'000 £'000
4 4
**----- End of picture text -----**
In 2021/22 and 2020/21 Grant Thornton UK LLP have completed an independent examination of the Annual Report and Accounts.
**----- Start of picture text -----**
Note 7 Staff Costs
2021/22 2020/21
£'000 £'000
Salaries and wages 15 14
Employer social security costs 1 1
Employer pension costs 2 2
Other employee benefits - -
Total staff costs 18 17
**----- End of picture text -----**
The Charity does not employ any staff directly. Staff costs relate to the Charitable Fund Officer who is employed directly by Pennine Care NHS Foundation Trust but whose costs (0.6 whole time equivalent) have been recharged to the Charity. All other management and administrative staff costs have been incurred by Pennine Care NHS Foundation Trust.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
The Charity considers its key management personnel to be the members of the Pennine Care NHS Foundation Trust Board, given that Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. The total employment benefits including employer pension contributions of the key management personnel were nil (2020/21 nil).
Page **40** of **46**
## **Notes to the accounts (continued)**
## **Note 8 Grant making**
The Charity does not make grants to individuals. All grants are made to Pennine Care NHS Foundation Trust or other community groups within the communities the Trust serves in furtherance of the Charities aims. The Charitable Funds Committee review funding applications on a quarterly basis against a set of approval criteria.
In 2021/22 and 2020/21 all grant support was given to Pennine Care NHS Foundation Trust. The total cost of making grants, including support costs, is disclosed on the Statement of Financial Activities and the actual funds spent on each category of charitable activity is disclosed in note 5.
## **2021/22**
## **8.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**
**£'000**|
**Grants to individuals**
**£'000**|**Support costs**
**£'000**|**Total**
**£'000**|
|---|---|---|---|---|
|Manchester ResilienceHub|5|-|-|5|
|IT/Electrical/Clinical Equipment for
patient benefit|8|-|10|18|
|Garden improvements at various
hospital sites|9|-|5|14|
|Other patient activities|6|-|8|14|
|**_Total_**|28|-|23|51|
## **8.2 Grants made to institutions**
|**8.2 Grants made to institutions**|**8.2 Grants made to institutions**||||
|---|---|---|---|---|
|**Names of institution**||**Purpose**||**Total amount of**
**grantspaid £'000s**|
|Pennine Care NHS Foundation Trust||Patient welfare-see note 8.1||28|
|**2020/21**
**8.3 Analysis of grants paid (included incost of charitable activities)**|||||
|**Analysis**|**Grants to institutions**
**£'000s**|
**Grants to individuals**
**£'000s**|**Support costs**
**£'000s**|**Total**
**£'000s**|
|Gym equipment at Rhodes Place
Rehabilitation Unit and Stepping Hill
Hospital|12|-|11|23|
|Cardio wall at Tatton Unit, Tameside
General Hospital|7|-|6|13|
|Garden improvements at various
hospital sites|3|-|3|6|
|TV and projector at various sites|1|-|1|2|
|'Thank You Week' grants paid to all
Pennine Care NHS Foundation Trust
teams to enhance the wellbeing of
staff impacted by Covid-19|13|-|-|13|
|**_Total_**|36|-|21|57|
## **8.4 Grants made to institutions**
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £'000s**|
|---|---|---|
|Pennine Care NHS Foundation Trust|Patient welfare-see note 8.3|28|
Page **41** of **46**
## **Notes to the accounts (continued)**
## **Note 9 Debtors**
|**9.1 Analysis of debtors**
Trade debtors
Accrued income
Prepayments
Other debtors
**Total**|**2021/22**
**£'000**|**2020/21**
**£'000**|
|---|---|---|
||-|-|
||-
-
-
-|20
2
-
22|
For 2020/21 the accrued income is with Help for Heroes for the Greater Manchester and Lancashire Military Veterans’ project.
## **Note 10 Cash at bank and in hand**
|Cash at bank and in hand
**Total**|**2021/22**
**£'000**|**2020/21**
**£'000**|
|---|---|---|
||371|357|
||371|357|
Cash balances are held in an instant access NatWest business current account
## **Note 11 Creditors**
## **11.1 Analysis of creditors**
|
Accruals for grants payable
Trade creditors
Accruals
Other creditors
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**2021/22**
**£'000**|**2020/21**
**£'000**|**2021/22**
**£'000**|**2020/21**
**£'000**|
||-|-|-|-|
||-|-|-|-|
||7|4|-|-|
||-|-|-|-|
||7|4|-|-|
The Accruals are payable to Grant Thornton UK LLP and are for the independent examaination of the Annual Report and Accounts.
.
Page **42** of **46**
## **Notes to the accounts (continued)**
## **Note 12 Other disclosures for debtors, creditors and other basic financial instruments**
The Charity is not subject to significant risks on its financial instruments as follows:
**Currency Risk** The Charity has no exposure to currency rate fluctuations as it operates as a domestic organisation with transactions, assets and liabilities being in the UK and sterling based.
**Interest Rate Risk** The Charity has low exposure to interest rate fluctuations as holds no borrowings or investments. Cash balances are held in a NatWest business current account which minimises exposure to significant interest rate fluctuations.
**Credit Risk** The Charity has low exposure to credit risk as debtor balances are either with Pennine Care NHS Foundation Trust or with organisations who have provided project grant funding to the Charity where signed contracts are in place.
**Liquidity Risk** The Charity is not exposed to significant liquidity risks. The Charity holds no investments and cash balances are held in an instant access NatWest business current account.
The Charity has not provided any financial assets as a form of security.
All items have been recognised at cost or transaction value and there has therefore been no movement in measurement of fair value through the SoFA.
## **Note 13 Contingent liabilities and contingent assets**
## **13.1 Contingent liabilities**
The Charity does not have any contingent liabilities.
## **13.2 Contingent assets**
The Charity does not have any contingent assets.
## **Note 14 Events after the end of the reporting period**
There were no events after the reporting date that require disclosure.
Page **43** of **46**
## **Notes to the accounts (continued)**
## **Note 15 Charity funds**
## **15.1 Details of material funds held and movements during 2021/22**
|**Fund Name**|**Fund Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£'000**|**Income**
**£'000**|**Expenditure**
**£'000**|**Transfers**
**£'000**|**Gains and**
**losses**
**£'000**|
**Fund**
**balances**
**carried**
**forward**
**£'000**|
|---|---|---|---|---|---|---|---|---|
|Pennine Care
General Purpose|Unrestricted|Any charitable purpose or
purposes relating to the
general or specific purposes
of Pennine Care NHS
Foundation Trust|
121|6|(38)|-|-|89|
|Other Funds|Unrestricted|Various designatedfunds|11|1|(2)|-|-|10|
|General Reserve|Unrestricted|Governance costsreserve|64|-|-|-|-|64|
|Help for Heroes|Restricted|Greater Manchester and
Lancashire Military Veterans'
Project|
-|-|-|-|-|-|
|Manchester
Foundation Trust
Charity|Restricted|Manchester Resilience Hub
Project|-|33|-|-|-|33|
|Thomas Cook
Children's Charity|Restricted|Manchester Resilience Hub
Project|101|-|(6)|-|-|95|
|NHS Charities
Together|Restricted|Enhancing the wellbeing of
staff, volunteers and patients
impacted by Covid-19|
78|-|(5)|-|-|73|
|**Total Funds**|||375|40|(51)|-|-|364|
## **15.2 Details of material funds held and movements during 2020/21**
|**Fund Name**|**Fund Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£'000**|**Income**
**£'000**|**Expenditure**
**£'000**|**Transfers**
**£'000**|**Gains and**
**losses**
**£'000**|
**Fund**
**balances**
**carried**
**forward**
**£'000**|
|---|---|---|---|---|---|---|---|---|
|Pennine Care
General Purpose|Unrestricted|Any charitable purpose or
purposes relating to the
general or specific purposes
of Pennine Care NHS
Foundation Trust|
166|5|(45)|(5)|-|121|
|Other Funds|Unrestricted|Various designatedfunds|8|3|-|-|-|11|
|General Reserve|Unrestricted|Governance costsreserve|59|-|-|5|-|64|
|Help for Heroes|Restricted|Greater Manchester and
Lancashire Military Veterans'
Project|
64|(1)|(63)|-|-|-|
|Thomas Cook
Children's Charity|Restricted|Manchester Resilience Hub
Project|133|-|(32)|-|-|101|
|NHS Charities
Together|Restricted|Enhancing the wellbeing of
staff, volunteers and patients
impacted by Covid-19|
-|165|(87)|-|-|78|
|**Total Funds**|||430|172|(227)|-|-|375|
Page **44** of **46**
## **Notes to the accounts (continued)**
## **Note 15 Charity funds (continued)**
**----- Start of picture text -----**
15.3 Transfers between funds
2021/22
Transfer Type Reason for transfer £'000
Pennine Care General Purpose Fund to To ensure General Reserve Fund balance as per reserves 68
General Reserve Fund (both unrestricted) policy of 36 months' administration and audit costs
2020/21
Transfer Type Reason for transfer £'000
Pennine Care General Purpose Fund to To ensure General Reserve Fund balance as per reserves 53
General Reserve Fund (both unrestricted) policy of 36 months' administration and audit costs
**----- End of picture text -----**
## **Note 16 Transactions with trustees and related parties**
## **16.1 Trustee remuneration and benefits**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. None of the Board of Pennine Care NHS Foundation Trust nor any persons connected with them have received remuneration from the Charity in 2021/22 or 2020/21.
## **16.2 Trustees' expenses**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. None of the Board of Pennine Care NHS Foundation Trust received reimbursement for expenses from the Charity in 2021/22 or 2020/21.
## **16.3 Transactions with related parties**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. The Trust has assessed its relationship with the Charity and determined it to be a subsidiary because the Trust has the power to govern the financial and reporting policies of the Charity, so as to obtain benefits from its activities for itself, its patients and its staff. The Charity is not however consolidated into the Trusts annual accounts on the grounds that it is not material to the Trust.
None of the Board of Pennine Care NHS Foundation Trust, key management staff, or parties related to them undertook any transactions with the Charity in 2021/22 or 2020/21.
Page **45** of **46**
## **Notes to the accounts (continued)**
## **Note 16 Transactions with trustees and related parties (continued)**
## **16.3 Transactions with related parties (continued)**
## **2021/22**
|**2021/22**|||||||
|---|---|---|---|---|---|---|
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the transaction(s)**|**Income**|**Expenditure**|**Debtor**|**Creditor**|
||||**£'000**|**£'000**|**£'000**|**£'000**|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Various grants payable for patient and
staff welfare approved by the Charitable
Funds Committee|-|17|-|-|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Recharge of salary costs for the
Charitable Funds Officer directly
employed by Pennine Care NHS
Foundation Trust|-|19|-|-|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Expenditure recharge on the Help for
Heroes Military Veteran's Project;
Thomas Cook Children's Charity
Manchester Resilience Hub Project; and
NHS Charities Together Grants|-|11|-|-|
## **2020/21**
|**2020/21**|||||||
|---|---|---|---|---|---|---|
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the transaction(s)**|**Income**|**Expenditure**|**Debtor**|**Creditor**|
||||**£'000**|**£'000**|**£'000**|**£'000**|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Various grants payable for patient and
staff welfare approved by the Charitable
Funds Committee|-|36|-|-|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Recharge of salary costs for the
Charitable Funds Officer directly
employed by Pennine Care NHS
Foundation Trust|-|17|-|-|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Expenditure recharge on the Help for
Heroes Military Veteran's Project and
Thomas Cook Children's Charity
Manchester Resilience Hub Project|-|170|-|-|
Page **46** of **46**
## **Statement of financial activities for the year ended 31 March 2022**
|**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**_Total_**
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
Charitable activities
Other: Transfers to NHS Charities
**_Total_**
**Net income/(expenditure)**
**before investment**
**gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised**
of fixed assets for the charity’s
own use
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total funds**
**2020/21**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|
|---|---|---|---|---|---|
||7|-|-|7|8|
||-|33|-|33|164|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||7|33|-|40|172|
|||||||
||-|-|-|-|-|
||40|11|-|51|227|
||-|-|-|-|-|
||40|11|-|51|227|
|||||||
||(33)|22|-|(11)|(55)|
||-|-|-|-|-|
||(33)|22|-|(11)|(55)|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||(33)|22|-|(11)|(55)|
|||||||
||196|179|-|375|430|
||163|201|-|364|375|
## **Balance sheet as at 31 March 2021**
|**Fixed assets**
Intangible assets
Tangible assets
Investments
**_Total fixed assets_**
**Current assets**
Stocks
Debtors (Note 9)
Investments
Cash at bank and in hand
(Note 10)
**_Total current assets_**
**Creditors: amounts falling**
**due within one year (Note**
**11)**
**_Net current_**
**_assets/(liabilities)_**
**_Total assets less current_**
**_liabilities_**
**_Total net assets/(liabilities)_**
**Funds of the Charity**
Endowment funds
Restricted funds (Note 15)
Unrestricted funds (Note 15)
Revaluation reserve
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**2020/21**
**Total**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||||-|-|22|
||-|-|-|-|-|
||170|201|-|371|357|
||170|201|-|371|379|
|||||||
||7|-|-|7|4|
|||||||
||
163|201|-|364|375|
|||||||
||
163|201|-|364|375|
|||||||
||163|201|-|364|375|
|||||||
||-|-|-|-|-|
||-|201|-|201|179|
||163|-|-|163|196|
||-|-|-|-||
||163|201|-|364|375|
The notes on pages 30 to 48 form part of these accounts
Signed on behalf of the trustee:
|Signature|Date of
approval|Name|Position|
|---|---|---|---|
||19/12/2022|Anthony Hassall|Chief Executive|
CC17a (Excel)
17/01/2023
2
**Notes to the accounts**
## **Note 1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts 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
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- with the Charities Act 2011 and
- UK Generally Accepted Practice as it applies from 1 January 2019
The charity constitutes a public benefit entity as defined by FRS 102.
## **1.2 Going concern**
The Trustee consider that there are no material uncertainties about Pennine Care Charitable Foundation's ability to continue as a going concern. The Covid-19 pandemic has had an insignificant impact on the Charity given the Charity does not actively fundraise or undertake trading activities and receives relatively low levels of voluntary income. There are no material uncertainties affecting the current year’s accounts.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## **1.5 Material prior year errors**
No material prior year errors have been identified in the reporting period.
CC17a (Excel)
17/01/2023
3
## **Notes to the accounts (continued)**
## **Note 2 Accounting policies**
## **2.1 Income**
|**Recognition of income**|All incoming resources are recognised and included in the Statement of Financial Activities (SoFA) when:|
|---|---|
||• the charity becomes entitled to the resources;|
||• it is probable (more likely than not) that the resources will be received; and|
||• the monetary value can be measured with sufficient reliability.|
||Where there are terms or conditions attached to incoming resources, particularly grants, then these terms|
||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.|
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted|
||by the FRS 102 SORP or FRS 102.|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition criteria are met.|
||In the case of performance related grants, income is only recognised to the extent that the charity has|
||provided the specified goods or services as entitlement to the grant only occurs when the performance|
||related conditions are met.|
|**Legacies**|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; and|
||• all conditions attached to the legacy 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.|
|**Tax reclaims on**|Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid|
|**donations and gifts**|amount recovered on a donation is considered to be part of that gift and is treated as an addition to the|
||same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.|
|**Contractual income**|This is only included in the SoFA once the charity has provided the related goods or services or met the|
|**and performance**|performance related conditions.|
|**related grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless|
||impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of|
||those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which|
||the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at|
||distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds|
||from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the|
||corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against|
||'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other|
||trading activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the|
||SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.|
|**Donated services and**|Donated services and facilities are included in the SoFA when received at the value of the gift to the charity|
|**facilities**|provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income with an|
||equivalent amount recognised as an expense under the appropriate heading in the SOFA.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the trustees’|
||annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be measured|
|**royalties and dividends**|reliably.|
|**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss|
|**losses**|resulting from revaluing investments to market value at the end of the year. All gains and losses are taken|
||to the SoFA as they arise. Realised gains and losses on investments are calculated as the difference|
||between sales proceeds and opening carrying value (purchase date if later). Unrealised gains and losses|
||are calculated as the difference between the market value at the year end and opening carrying value (or|
||purchase date if later).|
## **2.2 Expenditure and Liabilities**
|**Liability recognition**|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 SoFA. Expenditure is recognised|
||when the following criteria are met:|
||• there is a legal or constructive obligation committing the charity to pay out resources;|
||• it is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement;|
||and|
||• the amount of the obligation can be measured or estimated reliably.|
|**Grants payable**|Irrecoverable VAT is charged against the category of resources expended for which it was incurred
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.|
||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:|
||• the charity has communicated its intention to award a grant to a recipient who then has a reasonable|
||expectation that they will receive a grant; or|
||• the charity has 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; or|
||• there is an established pattern of practice which indicates to the recipient that the charity will honour our|
||commitment.|
||The trustee has control over the amount and timing of grant payments and consequently where approval|
||has been given by the Charitable Funds Committee, on behalf of the trustee, 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.|
|**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 fees for independent examination of the accounts. Support costs have|
||been apportioned between fundraising costs and charitable activities on an appropriate basis. The analysis|
||of support costs and the bases of apportionment are shown in note 5.|
|**Raising funds**|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 generating funds would represent fundraising costs|
||together with investment management fees.|
|**Charitable activities**|Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the|
||charity. These costs, where not wholly attributable, are apportioned between the categories of charitable|
||expenditure in addition to the direct costs. The total costs of each category of charitable expenditure|
||include an apportionment of support costs as shown in the relevant accounts note.|
|**Staff Costs**|The charity fully recharge Pennine Care NHS Foundation for the staff costs of the Charitable Fund Officer|
||who provides administrative and governance support for the Charity. The recharge includes employer|
||pension contributions on the NHS Pension Scheme which is an unfunded defined benefit scheme which is|
||accounted for as a defined contribution scheme.|
|**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.|
|**Provisions for**|A liability is measured on recognition at its historical cost and then subsequently measured at the best|
|**liabilities**|estimate of the amount required to settle the obligation at the reporting date|
|**Basic financial**|The charity accounts for basic financial instruments on initial recognition at their transaction value.|
|**instruments**|Subsequently they are measured at their fair value as at the balance sheet date. The SoFA includes the|
||net gains and losses arising on revaluation and disposals throughout the year.|
|**2.3 Assets**||
|---|---|
|**Tangible fixed assets**|These are capitalised if they can be used for more than one year and cost at least £5k. They are valued at|
|**for use by charity**|cost. If appropriate, depreciation rates and methods used are disclosed in the relevant accounts note.|
|**Intangible fixed assets**|Intangible fixed assets are non-monetary assets that do not have physical substance but are identifiable|
||and would be controlled by the charity through custody or legal rights. They are valued at cost. If|
||appropriate, amortisation rates and methods used are disclosed in the relevant accounts note.|
|**Investments**|Investments are a form of basic financial instrument. Fixed asset investments in quoted shares, traded|
|---|---|
||bonds and similar investments are valued at initially at cost and subsequently at fair value (their market|
||value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be|
||measured reliably in which case it is measured at cost less impairment.|
||Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of|
||less than 1 year are treated as current asset investments.|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable|
|**progress**|value.|
||Goods or services provided as part of a charitable activity are measured at net realisable value based on|
||the service potential provided by items of stock.|
|**Debtors**|Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.|
|**Cash and cash**|Cash and cash equivalents are cash in hand and deposits with any financial institution repayable without|
|**equivalents**|penalty on notice of not more than 24 hours.|
|**Current asset**|Current asset investments are those held for resale or pending their sale and cash and cash equivalents|
|**investments**|with a maturity date less than one year. These include cash on deposit and cash equivalents with a|
||maturity date of less than one year held for investment purposes rather than to meet short term cash|
||commitments as they fall due. They are valued at fair value except where they qualify as basic financial|
||instruments|
|**2.4 Other**||
|**Structure of funds**|Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either|
||as:|
||• a restricted fund; or|
||• an endowment fund.|
||Restricted funds are those where the donor has provided for the donation or grant to be spent in|
||furtherance of a specified charitable purpose. The restricted funds relate to the Help for Heroes Greater|
||Manchester and Lancashire Military Veteran's Project; the Thomas Cook Children's Charity Manchester|
||Resilience Hub Project; and NHS Charities Together grants.|
||Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the|
||income of the fund may be spent. These funds are sub analysed between those where the trustee has the|
||discretion to spend the capital (expendable endowment) and those where there is no discretion to expend|
||the capital (permanent endowment).|
||Those funds which are neither endowment nor restricted funds, are unrestricted income funds which are|
||sub analysed between designated (earmarked) funds where the trustee has set aside amounts to be used|
||for specific purposes or which reflect the non-binding wishes of donors, and unrestricted funds which are at|
||the trustee’s discretion, including the general purpose fund and general reserve fund.|
|**Related party**|Pennine Care NHS Foundation Trust is the Corporate Trustee of the charity and is its main grant|
|**transactions**|beneficiary. Grants paid by the charity to Pennine Care NHS Foundation Trust are detailed in note 8. With|
||the exception of the staff costs for the Charitable Fund Officer being recharged from the Trust to the|
||charity, all other management and administrative costs have been incurred and not recharged by the Trust.|
||None of the members of the Board of Pennine Care NHS Foundation Trust or parties related to them has|
||undertaken any transactions with the charity or received any benefit from the charity in payment or kind.|
||Board members received no honoraria, emoluments or expenses from the charity.|
|**Accounting estimates**|In the application of the charity’s accounting policies, management are required to make judgements,|
||estimates and assumptions about the carrying amounts of assets and liabilities that are not readily|
||apparent from other sources. The estimates and associated assumptions are based on historical|
||experience and other factors that are considered to be relevant and the estimates and underlying|
||assumptions are continually reviewed. Revisions to accounting estimates are recognised in the period in|
||which the estimate is revised if the revision affects only that year, or in the year of the revision and future|
||years if the revision affects both current and future years.|
||Estimates included in this year’s financial statements are:|
||• apportionment of support costs to charitable activities; and|
||• accrued income including an estimate of the final project outturn position on the Help for Heroes Military|
||Veteran's Project.|
|**Tax**|The charity ensures it is a public benefit entity by making grants to Pennine Care NHS Foundation Trust|
||and community groups in the communities the Trust serves. The charity is able to do this through the|
||raising of new money and the careful management of existing funds.|
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.
**Notes to the accounts (continued)**
## **Note 3 Analysis of income**
|**Note 3**|**Analysis of income**||||||
|---|---|---|---|---|---|---|
|**Donations and**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Other:**
**Total Income**
**Income from**
**investments:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**2021/22**
**Total**
**funds**
**2020/21**
**Total**
**funds**
**£'000s**
**£'000s**
**£'000s**
**£'000s**
**£'000s**|||||
||Donations and gifts|7|-|-|7|8|
||GiftAid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|7|-|-|7|8|
||||||||
||Grant Income - Help for
Heroes Greater Manchester
and Lancashire Military
Veteran's Project|-|
-|-|
-|
(1)|
||Grant Income - Manchester
Foundation Trust Charity re:
Manchester Resilience Hub|-|33|-|33|68|
||Grant Income - NHS
Charities Together|-|-|-|-|165|
||Other|-|-|-|-|-|
||**Total**|-|33|-|33|232|
||||||||
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interestincome|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||7|33|-|40|240|
All income in 2021/22 was unrestricted except for the Charitable Activities Grant Income from Manchester Foundation Trust Charity in respect of the Manchester Resilience Hub Project.
The Charity has not received any income from dedicated fundraising activities during 2021/22 or 2020/21.
The Charity held no investments during 2021/22 or 2020/21.
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## **Notes to the accounts (continued)**
## **Note 4 Analysis of expenditure**
||**2021/22**|**2021/22**|**2021/22**|**2021/22**|**2020/21**|**2020/21**|**2020/21**|**2020/21**|
|---|---|---|---|---|---|---|---|---|
|**Analysis**|**Unrestricted**
**funds**|
**Restricted**
**funds**|**Endowment**
**funds**|**Total**
**funds**|**Unrestricted**
**funds**|**Restricted**
**funds**|**Endowment**
**funds**|**Total**
**funds**|
||**£'000s**|**£'000s**|**£'000s**|**£'000s**|**£'000s**||||
|**Expenditure on raising funds:**|||||||||
|Other|-|-|-|-|-|-|-|-|
|**Total expenditure on raising**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Patient welfare|35|6|-|41|44|50|-|94|
|Staff welfare|-|-|-|-|-|38|-|38|
|Military Veteran's Project|-|-|-|-|-|63||63|
|Manchester Resilience Hub
Project|-|5|-|5|-|32|-|32|
|Other|5|-|-|5|-|-|-|-|
|**Total expenditure on charitable**
**activities**|40|11|-|51|44|183|-|227|
|**Other:**|||||||||
|Transfers toNHS Charities|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total other expenditure**|-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**|||||||||
||40|11|-|51|44|183|-|227|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**2021/22**|**2021/22**|**2021/22**|**2021/22**|**2020/21**|**2020/21**|**2020/21**|**2020/21**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant funding**
**of activities**|**Support**
**Costs**|**Total this**
**year**|
**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£'000s**
**£'000s**
**£'000s**
**£'000s**
**£'000s**
**£'000s**
**£'000s**
**£'000s**||||||||
|Patientwelfare|6|17|23|46|50|23|21|94|
|Staff welfare|-|-|-|-|25|13|-|38|
|MilitaryVeteran'sProject|-|-|-|-|63|-|-|63|
|Manchester ResilienceHub|5|||5|32|-|-|32|
|Other|-|-|-|-|-|-|-|-|
|**Total**|11|17|23|51|170|36|21|227|
||||||||||
## **Charitable activities: activities undertaken directly**
The activities undertaken directly within the patient welfare and staff welfare charitable activities expenditure for 2021/22 and 2020/21 are funded by NHS Charities Together grant income and funds from the Charity's General Fund and are to enhance the wellbeing of staff, volunteers and patients impacted by Covid-19.
The activities undertaken directly expenditure on the Military Veteran's Project relates to expenditure initially incurred by Pennine Care NHS Foundation Trust and then recharged to the charity. This project is funded by Help for Heroes and aims to improve waiting times for military veterans resident in Greater Manchester and Lancashire, through providing two additional clinical psychologist posts to significantly reduce veterans waiting time to access treatment. The expenditure recharged is a mixture of pay and non-pay costs.
The activities undertaken directly expenditure on the Manchester Resilience Hub Project relates to expenditure initially incurred by Pennine Care NHS Foundation Trust and then recharged to the charity. This project is funded by Thomas Cook Children's Charity and funds evidence-based therapy for children, young people and families affected by the Manchester Arena attack where clinical intervention is required but is not available in a timely manner through routinely commissioned NHS mental health services. The expenditure recharged is a mixture of pay and non-pay costs.
## **Charitable activities: grant funding of activities**
The grant funding of activities within the patient welfare expenditure for both 2021/22 and 2020/21 were made in furtherance of the Charities aims to Pennine Care NHS Foundation Trust following approval of funding applications by the Charitable Funds Committee who have delegated authority from the Board of Pennine Care NHS Foundation Trust. The staff welfare expenditure in 2020/21 was 'Thank You Week' grants paid to all Pennine Care NHS Foundation Trust teams which was funded by NHS Charities Together grant income. Further details of the grants made are in note 8.
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## **Notes to the accounts (continued)**
## **Note 5 Support Costs**
## **2021/22**
|**2021/22**|||||||
|---|---|---|---|---|---|---|
||**Raising funds **
**£'000s**|**Patient Welfare **
**£'000s**|**Staff Welfare**
**£'000s**|**Other**
**£'000s**|**Grand total**
**£'000s**|**Basis of allocation**|
|Salaryand related costs|-|18|-|-|18|
Apportioned across
activities undertaken directly
and grants paid in
proportion to the value of
the direct
expenditure/grants paid on
unrestricted funds only|
|Independent examination|-|4|-|-|4||
|Membershipfees|-|-|-|-|-||
|Bank Charges|-|-|-|-|-||
|Other|-|-|-|1|1||
|**Total**|-|22|-|1|23||
## **2020/21**
|**2020/21**|||||||
|---|---|---|---|---|---|---|
||**Raising funds **
**£'000s**|**Patient Welfare **
**£'000s**|**Staff Welfare**
**£'000s**|**Other**
**£'000s**|**Grand total**
**£'000s**|**Basis of allocation**|
|Salary and related costs|-|17|-|-|17|
Apportioned across
activities undertaken directly
and grants paid in
proportion to the value of
the direct
expenditure/grants paid on
unrestricted funds only|
|Independent examination|-|4|-|-|4||
|Membership fees|-||-|-|-||
|Bank Charges|-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|21|-|-|21||
||||||||
Support costs are allocated between Raising funds and the Charitable activities expenditure types. Support costs are costs that, whilst necessary to deliver the activities, do not themselves produce or constitute the output of the charitable activities. They relate to the strategic and day to day management of the Charity.
Salary and related costs relate to the Charitable Fund Officer who is employed directly by Pennine Care NHS Foundation Trust but whose costs (0.6 whole time equivalent) have been recharged to the Charity. All other management and administrative costs not recognised in the note above have been incurred by Pennine Care NHS Foundation Trust.
Support Costs have been allocated over the charitable activities expenditure categories incurred relating to unrestricted funds. No support costs have been allocated to the charitable activities expenditure incurred on restricted funds (Help for Heroes Military Veteran's Project; Thomas Cook Children's Charity Manchester Resilience Hub Project; and NHS Charities Together Grants). Given that a significant proportion of this expenditure was in the form of grants paid to Pennine Care NHS Foundation Trust, the support costs have been allocated across the grants paid and the expenditure for activities undertaken directly in proportion to the value of the grants paid/direct expenditure.
The Charity does not employ any staff directly. Staff costs relate to the Charitable Fund Officer who is employed directly by Pennine Care NHS Foundation Trust but whose costs (0.6 whole time equivalent) have been recharged in full to the Charity. All other management and administrative staff costs have been incurred by Pennine Care NHS Foundation Trust.
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## **Notes to the accounts (continued)**
|**Note 6 Details of certain items of**
**6.1 Fees for examination of the accounts**
Independent examiner’s fees|||
|---|---|---|
||**2021/22**
**£'000**|**2020/21**
**£'000**|
||4|4|
In 2021/22 and 2020/21 Grant Thornton UK LLP have completed an independent examination of the Annual Report and Accounts.
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## **Notes to the accounts (continued)**
**Note 7 Staff Costs**
|Employer social security costs
Employer pension costs
Other employee benefits
**Total staff costs**
Salaries and wages|**2021/22**
**£'000**|**2020/21**
**£'000**|
|---|---|---|
||15|14|
||1|1|
||2|2|
||-|-|
||18|17|
The Charity does not employ any staff directly. Staff costs relate to the Charitable Fund Officer who is employed directly by Pennine Care NHS Foundation Trust but whose costs (0.6 whole time equivalent) have been recharged to the Charity. All other management and administrative staff costs have been incurred by Pennine Care NHS Foundation Trust.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
The Charity considers its key management personnel to be the members of the Pennine Care NHS Foundation Trust Board, given that Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. The total employment benefits including employer pension contributions of the key management personnel were nil (2020/21 nil).
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## **Notes to the accounts (continued)**
## **Note 8 Grant making**
The Charity does not make grants to individuals. All grants are made to Pennine Care NHS Foundation Trust or other community groups within the communities the Trust serves in furtherance of the Charities aims. The Charitable Funds Committee review funding applications on a quarterly basis against a set of approval criteria.
In 2021/22 and 2020/21 all grant support was given to Pennine Care NHS Foundation Trust. The total cost of making grants, including support costs, is disclosed on the Statement of Financial Activities and the actual funds spent on each category of charitable activity is disclosed in note 5.
## **2021/22**
## **8.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**
**£'000**|**Grants to individuals**
**£'000**|**Support costs**
**£'000**|**Total**
**£'000**|
|---|---|---|---|---|
|Manchester Resilience Hub|5|-|-|5|
|IT/Electrical/Clinical Equipment for
patient benefit|8|-|10|18|
|Garden improvements at various
hospital sites|9|-|5|14|
|Otherpatient activities|6|-|8|14|
|**_Total_**|28|-|23|51|
## **8.2 Grants made to institutions**
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £'000s**|
|---|---|---|
|Pennine CareNHSFoundation Trust|Patientwelfare-seenote 8.1|28|
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## **2020/21**
## **8.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**
**£'000s**|**Grants to individuals**
**£'000s**|**Support costs**
**£'000s**|**Total**
**£'000s**|
|---|---|---|---|---|
|Gym equipment at Rhodes Place
Rehabilitation Unit and Stepping Hill
Hospital|12|-|11|23|
|Cardio wall at Tatton Unit, Tameside
General Hospital|7|-|6|13|
|Garden improvements at various
hospital sites|3|-|3|6|
|TV andprojector at various sites
~~Thank You Week grants paid to all~~|1|-|1|2|
|
Pennine Care NHS Foundation
Trust teams to enhance the
wellbeing of staff impacted by Covid-
19|13|-|-|13|
|**_Total_**|36|-|21|57|
|**8.4 Grants made to institutions**|||||
|**Names of institution**||**Purpose**||**Total amount of**
**grants paid £'000s**|
|Pennine CareNHSFoundation Trust||Patientwelfare-seenote 8.3||28|
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## **Notes to the accounts (continued)**
## **Note 9 Debtors**
|**9.1 Analysis of debtors**
Trade debtors
Accrued income
Prepayments
Other debtors
**Total**|**2021/22**
**£'000**|**2020/21**
**£'000**|
|---|---|---|
||-|-|
||-|20|
||-|2|
||-|-|
||-|22|
For 2020/21 the accrued income is with Help for Heroes for the Greater Manchester and Lancashire Military Veterans’ project.
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## **Notes to the accounts (continued)**
## **Note 10 Cash at bank and in hand**
|Cash at bank and in hand
**Total**|**2021/22**
**£'000**|**2020/21**
**£'000**|
|---|---|---|
||371|357|
||371|357|
Cash balances are held in an instant access NatWest business current account
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## **Notes to the accounts (continued)**
## **Note 11 Creditors**
## **11.1 Analysis of creditors**
|
Accruals for grants payable
Trade creditors
Accruals
Other creditors
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**2021/22**
**£'000**|**2020/21**
**£'000**|**2021/22**
**£'000**|**2020/21**
**£'000**|
||-|-|-|-|
||-|-|-|-|
||7|4|-|-|
||-|-|-|-|
||7|4|-|-|
The Accruals are payable to Grant Thornton UK LLP and are for the independent examaination of the Annual Report and Accounts.
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## **Notes to the accounts (continued)**
## **Note 12 Other disclosures for debtors, creditors and other basic financial instruments**
The Charity is not subject to significant risks on its financial instruments as follows:
Currency Risk - The Charity has no exposure to currency rate fluctuations as it operates as a domestic organisation with transactions, assets and liabilities being in the UK and sterling based.
Interest Rate Risk - The Charity has low exposure to interest rate fluctuations as holds no borrowings or investments. Cash balances are held in a NatWest business current account which minimises exposure to significant interest rate fluctuations.
Credit Risk - The Charity has low exposure to credit risk as debtor balances are either with Pennine Care NHS Foundation Trust or with organisations who have provided project grant funding to the Charity where signed contracts are in place.
Liquidity Risk - The Charity is not exposed to significant liquidity risks. The Charity holds no investments and cash balances are held in an instant access NatWest business current account. Grants and payments are made by the Charity having assessed available resources and sufficient cash reserves are held to cover 36 months support costs.
The Charity has not provided any financial assets as a form of security.
All items have been recognised at cost or transaction value and there has therefore been no movement in measurement of fair value through the SoFA.
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## **Notes to the accounts (continued)**
## **Note 13 Contingent liabilities and contingent assets**
**13.1 Contingent liabilities** The Charity does not have any contingent liabilities.
**13.2 Contingent assets** The Charity does not have any contingent assets.
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## **Notes to the accounts (continued)**
**Note 14 Events after the end of the reporting period** There were no events after the reporting date that require disclosure.
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## **Notes to the accounts (continued)**
## **Note 15 Charity funds**
## **15.1 Details of material funds held and movements during 2021/22**
|**Fund Name**|**Fund Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£'000**|**Income**
**£'000**|**Expenditure**
**£'000**|**Transfers**
**£'000**|**Gains**
**and**
**losses**
**£'000**|**Fund**
**balances**
**carried**
**forward**
**£'000**|
|---|---|---|---|---|---|---|---|---|
|Pennine Care
General Purpose|Unrestricted|Any charitable purpose or
purposes relating to the
general or specific purposes
of Pennine Care NHS
Foundation Trust|
121|6|(38)|-|-|89|
|Other Funds|Unrestricted|Various designated funds|11|1|(2)|-|-|10|
|General Reserve|Unrestricted|Governance costs reserve|64|-|-|-|-|64|
|Help for Heroes|Restricted|Greater Manchester and
Lancashire Military
Veterans' Project|-|-|-|-|-|-|
|Manchester
Foundation Trust
Charity|Restricted|Manchester Resilience Hub
Project|-|33|-|-|-|33|
|Thomas Cook
Children's Charity|Restricted|Manchester Resilience Hub
Project|101|-|(6)|-|-|95|
|NHS Charities
Together|Restricted|Enhancing the wellbeing of
staff, volunteers and
patients impacted by Covid-|78|-|(5)|-|-|73|
|**Total Funds**|||375|40|(51)|-|-|364|
## **15.2 Details of material funds held and movements during 2020/21**
|**Fund Name**|**Fund Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains**
**and**
**losses**|**Fund**
**balances**
**carried**
**forward**|
|---|---|---|---|---|---|---|---|---|
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||||**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|
|---|---|---|---|---|---|---|---|---|
|Pennine Care
General Purpose|Unrestricted|Any charitable purpose or
purposes relating to the
general or specific purposes
of Pennine Care NHS
Foundation Trust|
166|5|(45)|(5)|-|121|
|Other Funds|Unrestricted|Various designated funds|8|3|-|-|-|11|
|General Reserve|Unrestricted|Governance costs reserve|59|-|-|5|-|64|
|Help for Heroes|Restricted|Greater Manchester and
Lancashire Military
Veterans' Project|64|(1)|(63)|-|-|-|
|Thomas Cook
Children's Charity|Restricted|Manchester Resilience Hub
Project|133|-|(32)|-|-|101|
|NHS Charities
Together|Restricted|Enhancing the wellbeing of
staff, volunteers and
patients impacted by Covid-|-|165|(87)|-|-|78|
|**Total Funds**|||430|172|(227)|-|-|375|
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## **Notes to the accounts (continued)**
**Note 15 Charity funds (continued)**
## **15.3 Transfers between funds**
## **2021/22**
|**2021/22**
**15.3 Transfers between funds**|||
|---|---|---|
|**Transfer Type**|**Reason for transfer**|**£'000**|
|Pennine Care General Purpose Fund to
General Reserve Fund (both unrestricted)|To ensure General Reserve Fund balance as per reserves
policy of 36 months' administration and audit costs|68
|
## **2020/21**
|**2020/21**|||
|---|---|---|
|**Transfer Type**|**Reason for transfer**|**£'000**|
|Pennine Care General Purpose Fund to
General Reserve Fund (both unrestricted)|To ensure General Reserve Fund balance as per reserves
policy of 36 months' administration and audit costs|53
|
CC17a (Excel)
17/01/2023
22
## **Notes to the accounts (continued)**
## **Note 16 Transactions with trustees and related parties**
## **16.1 Trustee remuneration and benefits**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. None of the Board of Pennine Care NHS Foundation Trust nor any persons connected with them have received remuneration from the Charity in 2021/22 or 2020/21.
## **16.2 Trustees' expenses**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. None of the Board of Pennine Care NHS Foundation Trust received reimbursement for expenses from the Charity in 2021/22 or 2020/21.
## **16.3 Transactions with related parties**
Pennine Care NHS Foundation Trust is the Corporate Trustee of the Charity. The Trust has assessed its relationship with the Charity and determined it to be a subsidiary because the Trust has the power to govern the financial and reporting policies of the Charity, so as to obtain benefits from its activities for itself, its patients and its staff. The Charity is not however consolidated into the Trusts annual accounts on the grounds that it is not material to the Trust.
None of the Board of Pennine Care NHS Foundation Trust, key management staff, or parties related to them undertook any transactions with the Charity in 2021/22 or 2020/21.
## **2021/22**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the transaction(s)**|**Income**|**Expenditure**|**Debtor**|**Creditor**|
|---|---|---|---|---|---|---|
||||**£'000**|**£'000**|**£'000**|**£'000**|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Various grants payable for patient and
staff welfare approved by the Charitable
Funds Committee|-|18|-|-|
|Pennine Care NHS
Foundation Trust|Corporate
Trustee|Recharge of salary costs for the
Charitable Funds Officer directly
employed by Pennine Care NHS
Foundation Trust|-|18|-|-|
CC17a (Excel)
17/01/2023
23
Commercial in confidence
## Independent examiner's report to the corporate trustee of Pennine Care Charitable Foundation
I report on the accounts of Pennine Care Charitable Foundation (the "charity") for the year ended 31 March 2022.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011;
- to prepare accounts which accord with the accounting records; and
- to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement above.
## **Respective responsibilities of corporate trustee and examiner**
The charity’s corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and
- to state whether particular matters have come to my attention.
Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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) issued in October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustees have done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
Commercial in confidence
## **Use of this report**
This report is in respect of an examination carried out under section 145 of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. 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 and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed.
## _**Gareth D Mills**_
## **Gareth Mills, CPFA**
Grant Thornton UK LLP Chartered Accountants
## **Leeds**
**6 January 2023**
Grant Thornton UK LLP. **2**