IVHS Tameside and Glossop Integrated Care NHS Foundation Trust Charitsble Funds FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (Charitable Registration No: 1055818) g JustGfvlng"
Tameside and Glossop Integrated Care NHS Foundation Trust Charitsble Funds Annual Re ort for the ear ended 31st March 2022 Introduction The Trustee is pleased to be able to welcome you lo this report on the Charity's activities for the year ended on 31st March 2022. During the year, the Charity has continued to provide grants in support of its charitable objective, set out in the Trust Deed as- any charitable purpose or purposes related to the National Health SeNice wholly or mainly for the SeiceS provided by the Tameside and Glossop Integrated Care NHS Foundation Trust.. We have conlinued to work lo ensure that the Charity can support the work ofthe Foundalion Trust, its patients and staff. The Charity's work during the year was significantly impacted by the COVID- 19 pandemic, which severely affected the Foundation Trusl,. and the focus of the grants by the Charity was lo support the Foundation Trust in addressing the challenges this posed for staff and patients. During the year, the Charity was able to access substantial grants through NHS Charities Together, which were utilised to support palients and staff during the COVID-19 pandemic. Governance ofthe Chari The Trustee Tameside and Glossop Integrated Care NHS Foundation Trust Fountain Street Ashlon-Under-Lyne Lancashire OL6 9RW Under the arrangements set out in Section 51 of the National Health Service Act 2006, the Trustee of the Charity is Tameside and Glossop Integrated Care NHS Foundation Trust. For the year ended 31 st March 2022, the following were Directors of the Trustee- Farath (Faral Arshad Sallie Bridgen Patricia Cavanagh David Curtis Karen James Andrew Light Jane Mccall Brendan Ryan (left the Trustee 30 June 2022) Sam Simpson {left the Trustee 30 June 2022) Martyn Taylor (retired April 2022) Peter Weller Sam Simpson left the Trustee on 30 June 2022,. John Graham was appointed as the Executive Chief Finance Officer and Asif Umarji was appointed as the Director of Finance 11 July 2022). Brendan Ryan left the Trustee on 30 June 2022 and Dilraj Sandher was appointed Medical Director on 1 St July 2022. The Trustee was supported by the Company Secretary, Steve Parsons during the year 202112022. The Trustee is now supported by the interim Company Secretary, Susan Rudd. The Trustee is chaired by Jane Mccall, as Chair of the Board. Page 1 of 17
Directors are appointed by the Foundation Trust, in accordance with the requirements set out in Schedule 7 of the National Health SeNice Act 2006. Executive Directors are usually appointed on ontracts of indefinite length. In line with guidan from NHS Improvement, Non-Executive Directors are usually appointed for a temi of 3 years, renewable once. All Directors will receive a tailored induction on appointment, receive continuing professional development during their time on the Board, and are subject to an annual appraisal process. The skills and experience available through the Board's membership are subject to regular review. A Register of Interests is kept in accordance with general NHS requirements and is published by the NHS Foundation Trust. All of the Directors are remunerated by the Foundation Trust for their activities to support the Foundation Trust's work with the NHS. No part of the remuneration of the Directors is attributable to their work in connection with the Charity or re-charged by the Foundation Trust against charitable funds. No Directors have been in receipt of grant support from the Charity, or any other specifi benefit (beyond that received by the generality of beneficiaries in respect of grants to support the welfare of Trust staffl. Ensuring appropriate consideration of Charity business The Board of the Trustee is aware of the need to ensure that, in considering matters related to the Charity, it keeps a clear separation between the interests of the beneficiaries as defined in the Trust Deed, and thal of the Foundation Trusl. The Trustee continues lo adhere to the principle that replacing Exchequer funding with support from the Charity would not be appropriate, and therefore that grants from the Charity will be for items additional to those supported by the taxpayer. The Charity regularly pays grants to the Foundation Trust (which is its Trustee}, for the benefit of the beneficiaries of the Charity. This is considered to be an effective method of delivering benefit to them, as they are defined within the objectives of the Charity, by referen to the NHS and the Foundation Trust. All such grants are paid under conditions which require the Foundation Trust to apply the funds exclusively for charitable purposes, for the purpose agreed by the Trustee, and to account back to the Charity for any sums not so used. During the course of the year, the Charity reiVed an identifiable donation from the Secretary to the Trustee. In compliance with the requirements in place to manage conflicts of interest in the NHS, the Secretary las an NHS employee) has publicly declared those donations on the Foundation Trust's Register of Interests. For good govemance, the Secretary has been excluded from any specific discussion on the use of the donation. The Trustee is responsible overall for agreeing the strategy of the Charity, its good governance, and ensuring compliance with the statutory and regulatory requirements applicable to registered charities. Detailed work has been delegated to the Charitable Funds Committee, which is appointed by and reports to the Board of Dirertors of Ihe Trustee. Charitable business is, for logistical reasons, considered by the Board in connection with their regular meetings, which also Consider matters related to the Foundation Trust's activities. However, the Trustee business is considered in a separate session, emphasising the different considerations affecting Charity decisions, and the Secretary will remind the Board of the need to consider the interests of the beneficiaries to the exdusion of the interests of the Foundation Trust. The Trustee has agreed a scheme of delegation, under which day-ti>day decisions on the use of haritable funds are taken for small amounts by designated fund-holders with the Director of Finance; and for larger amounts by the Charitable Funds Committee. Significant proposals that could impact on the future of the Charity are subjed to decision by the Board of Directors of the Trustee. Charitable Funds Committee The Trustee has appointed a Charitable Funds Committee to support it in the management and operation ofthe Charity. The Committee meets four times a year and has written tems of reference, approved by the Trustee. At 31sl March 2022 the Committee was composed of- FaraArshad {Committee Chair) David Curtis Page2 of 17
Sam Simpson The Committee is supported by the Secretary to the Trustee, and by members of the Foundation Trust's Finance Department. Other Directors or staff may attend meetings as appropriate. During the year, attendan at meetings of the Committee was as follows- June 2021 September 2021 December 2021 February 2022 Fara Arshad David Curtis Sam Simpson During the year, the Charitable Funds Committee met four times. Key issues considered by the Committee included- Consideration of options for the Charity to be most effective in raising funds and supporting the beneficiaries.
Affiliated the Charity to NHS Charities Together, to access grant funding made available to NHS Charities via this route. Approval of the allocation of the Charity's administration costs between the various funds within the Charity. Public Benefit The Charities Act 2011 requires that all charities can show their activities are of benefit to the public. In undertaking the Charity's activities during the course of the year, the Trustee has had regard to the guidance from the Charity Commission's guidance on ensuring public benefit in accordance with the Act. The key activities of the Charity to carry out its objectives have been- Providing grants to enhance the experience of patients who are being cared for by the Foundation Trust, across in-patient, out-patient and community ServIS Providing grants lo support the welfare of staff working for the Foundation Trust As noted above, the Trustee is careful to ensure that all grants properly reflect charitable purpose and public benefit, by not replacing funding that falls within the remit of Grant-in-Aid funding through HM Exchequer. The Trustee has recognised, as a smaller charity wilh limited reSoUrs, the Charity musl focus on specific fundraising projects. It has, however, agreed thal the Charity should employ a fundraiser to support this work,. this a part-time position and is expected to be self-funding through donations covering the employment costs. The Trustee continues to considerthe most appropriate way fotward in the longer-temi, in the light of the Charity's circumstances. The Trustee has continued to review all funds (except restricted funds), to ensure that they provide the greatest benefit for the beneficiaries. Vvhere the Trustee concludes that the specific designation is no longer appropriate, the fund will either be consolidated with other designated funds or transferred to the General Fund Ithe"Everyone Matters" Fund). Mana ement of Risk The Trustee has considered the significant risks to which the Charity is exposed. It has agreed thal, in the position of the Charity, it would be appropriate to utilise the financial control systems of the Page3of 17
Foundation Trust to manage and mitigate those risks, subject to any specific requirements of charitable legislation or regulation. The Charitable Funds Committee regularfy receives and reviews an updaled statement of the key risks facing the Charity, based on the structure and format in use by the Foundation Trust. The aim of the Committee and the Trustee is to ensure that all identified risks are monitored and managed actively, and the Trustee has a low tolerance for risk to Ihe charitable funds, or for their mismanagement. As an NHS Charity, (in accordan with Charity Commission guidance) a full statutory audit is not required, and an Independent Examination is undertaken in 2021122. This is undertaken by Grant Thornton UK LLP, who are independent of the Trustee. The report of the Auditors on the Annual Accounts forms part of this document. The Chariiy also benefits from regular reviews of key financial systems operated by the Trust, undertaken by the intemal audit service to the Foundation Trust. Financial review of the ear During the year, the Charity continued to be entirely reliant on individual donations received, both from those who have used the Trust's services and from other members of the public. The Trustee would like to take this opportunity to thank all of those who have generously supported the work of the Charity through the year, either by a donation or through giving freely and generously of their time. The Charity is also eligible to benefit from Gift-Aid declarations made by donors who are UK taxpayers. As part of its management of risk, the Charitable Funds Committee has adopted a statement of policy related to unacceptable sources of funding, which sets out sources that are not regarded as acceptable and provides for the Committee to consider any cases where significant doubt arises. During the year, a total of £54,000 (2020121.. £131,000) was donated to the Charity, as shown in the statement ofActivities. Other income and returns on investments were £44,000 {2020121'. £118.000), giving a total income of £98,000 for the year {2020121'. £249,000). A total of £194,000 {2020121'. £110,000) was utilised by the Trustee towards the achievement of the objectives of the Charity, of which £21,000 (2020121.. £20,000) was utilised to support the administration of the Charity. A breakdown of the expenditure can be seen in Note 4 to the accounts. Physical items that are purchased lo support work in the Trust are gifted to the Foundation Trust, on the terms set out earlier in this report, for the use of the beneficiaries of the Charity. Notable items of charitable expenditure included- Items purchased with a grant received from NHS Charities Together 4 Picnic tables with wheelchair access to allow staff and patients to relax in an outside Covid secure space. Travel mugs have been purchased for the Community staff. £1,836 £1,000 The changing places bathroom scheme was funded from the Covid 19 fund to benefit staff & patients. Other Purchases £53,949 A mobile echo machine and some Soare lo enhance the existing vents have been purchased. This has enabled the department to better manage the Covid patients cared for in Critical Care. A Rempod pop up pub and car have been purchased to improve patient experien for the patients living with dementia. A cross trainer has been purchased to benefit the physiotherapy patients. £45,972 £6,798 £2,224 Page4of 17
3 Guest beds have been purchased to improve the patient experience. This will allow parents to stay overnight with their children. Items have been purchased for the launch of SWAN, including a guest bed, memory boxes, a fridge, wooden crosses and rosary beads and promotional items. Items have been purchased from the staff lottery fund for the benefit of staff, including fridges, microwaves, loaslers, tables & chairs for staff rooms, lockers, fruit baskets and 2 picnic tables with wheelchair access. Preparation for and delivery of the Scanner appeal £2,816 £3,490 £10,579 £23,226 The Trustee is aware of the need to ensure that charitable funds are spent for the benefit of the Charity's beneficiaries, which the donors both expect and require. The Trustee is satisfied that the decrease in the overall level of the fund by £96,000 during the course of the year is reflective of the decrease of donations and the utilisation of charitable funds to support the objectives of the Charity. Fundraisin and Donation mana ement Donations received are generally designated - whilst the donor makes a request of the Trustee as to the purpose the donation can be used for (a designation), the Trustee can choose to utilise its discretion if it considers the donation would be of more benefit to the beneficiaries from a different use. If the donor makes a donation that is conditional on a specific use la restricted donation), the Trustee can only use the donation for that purpose and must return any amount that cannot be put to the use that was specified. Donations are received through three main routes., from individuals, from organisations and through third-party events. The Charity has made arrangements for donations to be received on the Charity's behalf by the Foundation Trust's finance office,. and there are also arrangements in pla for electronic donations through recognised web-sites and bank transfer arrangements. We encourage donors, where they meet the statutory conditions, to participate in "Gift Aid" arrangements,. these increase the value of donations to the Charity by up to 250/0. The Trustee provides guidance on appropriate methods of fundraising, based on best practice,. and fundraising activities are regularly reviewed by the Charitable Funds Committee. The Charity has adopted a policy statement regarding unacceptable sources of donations, and donations offered from such sources would be refused. No complaints were made to the Charity during the year related to fundraising practices. Owing to the COVID-19 pandemic, the fundraising activities of the Charity were scaled back during the year, reflecting the limited capacity available and the wider impact of the pandemic on the NHS and sociely. As part ofthe NHS, the Charity was able to access a substantial flow offunding provided though NHS Charities Together, the representative body for NHS Charities., this funding was utilised to provide benefit to staff and support their welfare, in line with the intention of the grant, through a range of small projects and development grants across the Foundation Trust's departments. The projects and developments supported were decided following consultation with staff, to ensure that they reflected need. As a member of NHS Charities Together, the Charity has the opportunity to apply for a stage 3 grant, which will support the long-term recovery of the Trust. Inveslment and Reserves olic The Trustee recognises its responsibility to invest funds not required immediately for charitable purposes, so as to prevent the erosion of the funds by inflation and to ensure thal as much funding as possible is available for charitable work. The Trustee also recognises the need to ensure that no unnecessary risks are laken with the funds, which leads to a low tolerance of risk in making investment decisions. Page5of 17
The current policy of the Trustee, having regard to the amount of funds available, costs of investment, and risk, is to place the charity's surplus funds on short-term deposit with high-slreet banks. The Charitable Funds Committee has considered a proposal for making investments in equities but considered that the balance of risk and reward favoured retaining the current arrangements. The Trustee has established a policy for reserves, taking into account the relevant Statement of Recommended Practice and the primary purpose of charitable funds to support beneficiaries, rather than extend the Charity's operations. The policy adopted by the Trustee is, al the start of each financial year, lo have sufficient reserves available to fund 24 months of administrative and audit costs. Based on current costs, the Trustee seeks lo have a minimum reserve of between £40,000 and £50,000 available as reserves at the start of each year. Future Plans The Charity, like the rest of the NHS and the United Kingdom, has been significantly affected by COVID-19, which was a substantial factor throughout the 2021122 year. Our focus during the year has remained on delivering improvements for staff and patients,. but the sources of fundraising for the Charity have changed substantially during this period. At present, the Trustee considers that there remains a significant UnrtaInty as to thefuture course ofthe pandemic and the NHS response to it., together with the challenges of recovering NHS servi$ that were suspended during the pandemic," and so, the Trustee is seeking to maintain a posture that will enable it to react to changes over the medium term (the following 12 to 24 months). Whilst recognising that the Charity is likely to remain a relatively small fund, over the medium-temi the Trustee aims to raise the Charity's profile, and thereby increase the amount of donations received. To ensure that the Trustee has the maximum flexibility to direct funds to the best use, we will continue to encourage donors to consider putting funds in the "Everyone Matters" fund. Approved by the Board ofthe Trustee on 24 November 2022 Signed by Order ofthe Board Jane Mccall Chair Page6of 17
ststement of Trustees, responsibilities in respect of the Trustees, annual report and the financial ststements Under the trust deed of the charity and charity law, the Irustees are responsible for preparing a Trustees, Annual Report and the financial stalements in accordance with applicable law and regulations. The trustees are required lo prepare the financial statements in accordan with UK Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that period. In preparing these financial statements, generally a¢pted accounting practi entails that the trustees.. select suitable accounting policies and then apply them consistently., make judgements and estimates that are reasonable and prudent., stale whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements., state whether the financial statements comply with the trust deed land rulesl, subject to any malerial departures disclosed and explained in the financial statements", assess the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern., and use the going concern basis of accounting unless they either intend to liquidate the charity or to cease operations or have no realistic alternative but to do so. The trustees are required lo act in accordan with the trust deed land the rulesl of the charity, within the framework of trust law. They are responsible for keeping accounting records which are sufficient to show and explain the charity's transactions and disclose at any time, with reasonable accuracy, the financial position of the charity at that lime, and to enable the trustees to ensure that, where any statements of accounts are prepared by them under section 132{1 } of the Charities Act 2011, those statements of accounts Comply with the requirements of regulations under that provision. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the financial and other information included on the charity's website. Legislation in the UK goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Board ofthe Trustee on 24 November 2022 Signed by Order of the Board Jane Mccall Chair John Graham Executive Chief Finance Officer Page7 of 17
Commercial in confidence Independent examiner's report to the corporate trustee of Tameside and Glossop Integrated Care NHS Foundation Trust's Charitable Funds I report on the accounts ol Tameside and Glossop Integrated Care NHS Foundation Trust's Charitable Funds Ithe'charity I for the year ended 31 March 2022. Independent examiner's statement In connection with my examination, no matter has come to my attention". which gwes me re8son8ble cause lo believe that in 8ny 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 ol 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 accordan 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. 11 also includes consideration of any unusual items or disdosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The prOdureS 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 fairf view and the report is limited lo those matters set out in the slalerllent 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 144121 of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to-. examine the acoounts under section 145 of the Charities Act 2011.. to follow the procedures laid down in the general Directions given by the Charity Commission under sects'on 14515llbl of the Charities Act 2011,. and lo slate whether p8rti¢ul8r m8tters have corne 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 Staternenl of Recomrnended PraCtI,ACcOuntig and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts IN accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191 issued in October 2019 in preference to the Statement of Recommended Practice 'Accounling and Reporting by Charities.. Statement of Recommended Practice (revised 20051, issued in April 2005 which is iefeired lo in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. l understand that the charity's Iruslee has done this in order for the charity's accounts to give a true and fair view in aOrdanCe with United Kingdom Generally Accepted Awounling Piactice effective ft>r reporting peiiods beginning on or after 1 January 2019. Use of this report This report is in respect of an examination carried out under section 145 of the Ch8rilies Act 2011. This report is made solely lo the charity's corporate trustee. as a body. in accordance with the regulations P4Éèot17
Commercial in confidence made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustee those matters l am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent pemitted by law, I do not actspt or assume iesponsibilty 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. Andrèw Smith ACA For and on behalf of Grant Thornton UK LLP Chartered Accountsnls Landmark 1 Oxford Street St Peter's Square Manchester M14PB 5 December 2022 GrpnlThprnlpD UK LLP
Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund Tame8ide and G10580p Integrated Care NHS Foundation Tru8t Charitable Fund Statement of Financial Activities for the year ended 31 March 2022 2021122 2020121 Unrestricted Funds £000 Restricted Funds Total Fund5 Total Funds £000 £000 £000 Note Income and Endowments Income from Donation & legacies Other trading activities- Income from Fundraising Events Investment Income Total Income and Endowments 53 44 S4 131 118 97 98 249 Expenditurè on= Raising funds Charitable activities Total Expenditure 23 110 133 23 16 94 110 61 61 194 Net incomellexpenditur81 1361 1601 1961 139 Reconclllatlon of funds Total Funds brought forward Total funds carried forward 511 475 82 22 593 497 454 593 The notes at pages 12 to 17 form part of this account. All of the activf(ie8 of the Charity are classed as continuing. Page 10of17
Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund Statement of Financial Position as at 31 March 2022 2021122 2020121 unstrICted Restricted Funds Funds Total Funds Totsl Funds £000 £ooD £000 £ODO Note Fixed Assets Investments Total Fixed Assets Current Assets Debtors Cash and Cash Equivalents Total Current Assets 13 607 620 490 491 22 22 512 513 Liabilities: Creditors.. Amounts falling due within one year Net Current Assets 1161 475 1161 497 1271 593 22 Total Assets less Current Liabilities 475 22 497 593 Total Net Assets 475 22 497 593 Funds ofthe Charty Income Funds.. Reslricled Unrestricted Total Charitable Funds 22 22 475 497 61 532 593 475 475 22 The notes at pages 12 to 17 form part of this accounL Signed on behalf of the Trustee.. Dale 24th November 2022 Page 11 of 17
Tamede and Glossop Inlegraled Care NHS Foundation Trust chatab Fund Notes to theA¢counts 1 Accounting Policies 1.1 Accounting Convention The financial slatsrnenls have been prepared In accordancewith the Statement of RQmMended Pr£rtits. The fin8ncial reporting fr£mevmrk thai has been 8pplied In iheir prep8r8lion Is 8pplicae law And United KingdoTn Acwunling Skndards, jnduding Ch?rilies SORP IFRS1021 the ChariliesAct 2011. 'The Financial Rewrting Standard apICable in the United Kingdom RepuOf Iren. (United Kinydom G6n8rally A¢¢pi8d A¢¢ouniing Pr8th1¢81. The Trust conslilules a pU1C benefitenlity as defined by FRS 102. The fin8ncial st3MentS h8ve been prepared on A going COnM b£sis which the TMslee5 consider be appropnale forlhe follomng reasons. The business of the Charity is such that its chatitable actrrfities are limited lo those." hIch it has sUffientfundS to supwrt trorn the eXsS of fundino re1Ve over ihe costs of adminisrIng the Chanly. The Chanly therefore has no $pecifi¢ cgtnmiim8ni$ and no ¢ommrttpd ¢o$i$ b8yond Ii$fixa sls of oppralion which are detailed In note 4. The Trustees h£ve reviewed the eBsh flow forec8sls fv a period of 12 months from the da of approval ol Ihesp finanal slatsrnenls whith indicate that Ihp charity wll have sufficient funds lo tneet its Iiabililie5 as they fall due forlhat peri. The Tw$ieès h8ve $lso ¢on$idered the Impli¢ions of ¢Qiqt>19 on Ihe$e ¢ash Ilw fore¢a8ts $nd conder1hat as a resuh ol ils Drating tnodel explained aVe, even If no fijrtherlundirbg Is received in the 12 month peri, the charity has Suffient cash re5erve9 pay all commiiied costs. Con88qUtnlty, th$ Trustse$ are confidwi Ih¥i the ¢harily will havs sufficitnl funds 10 ¢onlinu to maèt its Iiabililies as Iheyfall due foral least 12 months troffl the date of approval of the financial statements. Cash al bank aDd ID frand is h4d to meetthe day lo day runnirbg coslsof the charity as Ihpy fall due. Cash equiv8lents are short rrn, highty liquid Investments. Croditors Creditors are arnounls owed by the Charity. They are rneasured atthe amount Ihatthe Charity expects lo have to wy lo settle the debt Debtors Debtors are amDunls owed to the Ch8nty. They are measured on ihe basis of their recover8Ne amount. The Ttuslee has a reasonab expectatson that TameSe and Glossop Intsgraled Care NHS Foundation Trust has adequa resources lo continue in operationd exISnee for the foreseeable future. Therefore the accounts have been prepared on a going mncetn basis, as the Trusl8e also expect the activities of the Charity lo continue. The accounts 8re prepared on 8n Accruals b8SIS. The Chariiy has £pplied Ihe small entiiy exemption and has not prodUd 8 Cash FIDW Slaiemenl. 1.2 Income and Endowments Income and endentS £re Induded in ful In the Statement of Fin8nual ActivieS as soon as the fdluwing three factors Are mel. Il eniidemenl- arises when a particular resr Is receivable or the Charity's right becomes entorae. il} certainly- ¥then there is reaSoThae cert£iniy th£1 the incoming regourts 11 be retsived. iiil tneasurwntnl - vdh¥D th$ tnon¢t8ry value of the incotning rtwur¢a$ o*n ba mo¥$ured with Legacles Legacies are aCUnted for as Incoming resources once the receipt of Ihe18gacy b8MeS reasonably certain and quanirfiabk. For PP¢Uni$ry IEgatyp8 this will gpner¥lly b# on the granting of wobait. For rewduary legaues this 11 generally on the eartier of cash receipt. or once oYnlirm?Iion has bee received from the representsiives of the estates Ihal paymeni of the legBCy will be made, or property transletred and once all oJndthons attached tolhe legaGy have beeD futhlled. Pp 12 of 17
Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund 1.3 Expenditure on charitable activities All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure is recognised once there is a legal or constructive obligation committing the Charity to the expenditure. Irrecoverable VAT is charged against the category ol resources expended for which it was incurred. Payments made to third parties {including NHS bodies) are in the furtherance of the Trust's charitable objectives, primarily relief of those who are sick. They are accounted for on an accruals basis where the conditions for their payment have been met for where a third party has a reasonable expectation that they will receive the grant. This includes grants paid to NHS bodies. Note 4 details the payments for 2021122. 1.4 Allocation of support and governance costs Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees. Governance costs and support costs relating to charitable activities have been apportioned to the Restricted Funds and Unrestricted Funds on the fund balance at 31 March 2022. The allocation of gUPPOrt and governance costs is analysed in note 4. The Charity does not employ any staff directly, the administrative staff are employed by Tameside and Glossop Integrated Care NHS Foundation Trust and the management and administrative costs are accounted for on an accruals basis, a recharge is then made lo the Charity for the costs. Historically a calculation has been made for an apportionment of staff salarieg, this amount is uplifted every financial year to account for inflation. On an annual basis the administration fee is approved by the Charitable Funds Committee. 1.5 Structure of funds Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified in the accounts as a Reslricled Fund. Funds where the capital is held lo generate income for charitable purposes and cannot itself be spent are accounted for as endowment funds. Other funds are classified as Unrestricted Funds. Funds that are not legally restricted, which the Trustee has chosen to earmark for sel purposes are classified Designated Funds. The major funds held within these categories are disclosed in notes 8.1 and 8.2. 1.6 Tax Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income lax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 01 Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Page 13of17
Tameside and Glossop Intrated Car& NHS Foundation Trust charitab Fund Incomo and Endowments from Unrestrided Funds Restrided Funds Total 2021122 £000 Total 2020121 £000 £000 £000 Donations from Individuals Legaues Invesltnent InGome Total 21 32 22 32 131 53 131 Intome from herTr8din9 A¢tivitie$ Unrestricted Funds £000 Restricted Funds £000 Total 2021122 £000 Total 2020121 £OOD Other trading activities- Income from Fundraising Events Total 118 118 Expenditure on Charitable Activities All expenditure has been made ¥s per the expenditure on charilabk activities policy. detailed in the Tru5tee5' Report. Unr8stricl8d Funds £000 Restricted Funds £000 Total 2021122 £000 Total 2020121 £000 Palientw8War8 and ameni1188 Staff welfare and amenities Raising funds Slalulory audit fee Indepen(lenl ex8min8lion fee. Management a(Iminislralive cost Total 69 53 122 21 24 26 24 16 20 133 21 194 20 110 61 PaJ•14of17
Tarneside and Glos$op Integrated Care NHS Foundation Trust Charitable Fund Totsl Gross Income from Investments and cash on Deposlt 2021122 2020121 Total (Held Total (Held in the UK) in the UK) £000 £000 Inter8St on cash held on d8P051t Icu118nt assets) Total Analysis of Current Assets 6.1 Debtors under 1 yèar 2021122 Total £000 2020121 Total £000 Other Debtors Total 6.2 Analysis of Cash anil Cash Equivalgnts 2021122 Total £000 69 10 81 352 512 2020121 Total £000 69 10 176 352 607 RBS Special Interest Bearing Account RBS Current Account Lloyds Current Account Lloyd5 Investm8nt Account Totsl Analysis of Current Liabilities and Lon9 Term Creditors Creditors under 1 year 2021122 Total £000 16 16 2020121 Total £oc 27 27 Other Creditors Totsl Page15of17
1022¢JPwd J021¢1 BitryUr41$ml Rtlr¥ zozztyw HaLEIsU CJr£NFun 27 LttryFUr 74
Tameside and Glossop Integrated Care NHS Foundation Trust CharitstAe Fund Connected Organi5ations Tho Tru$ts8 Tameside and Glossop Integrated Care NHS Foundation Trust Fountain Street AshlotFUnder-Lyne Lancashire OL6 9RW The pDn¢ipa purkW)ges acbviliés of Ttustte'Tamtrsidé srbd Glostsop Iniegraitd Csre NHS Foundation T$V, ar6 to providè patient ser¥ices and care underthe NHS. and promoting and supwrting the training and personal deydopmentof staff. 2021122 2020121 Tutnover of cnected Organisalion Nei SurplusllDeficill for the Connected Org8nlS¥llOn Nel suUsI{DeCltI Trustee, description of 8¢tivities underken and details of any qualifications expressed bytheir audiloTS Tumover of Connected Organisaiion Connected Organisation £'ooo £'ooo È'ooo £'ooo The Trustee, T8me$ide ¥nd Glossop Iwred C¥re NHS Foundation TTUSt- Monies from the Chanty are used la purchgse itsm[OvId8 sddilional Support in he811hcare activities. benefits forlhe patients and staff as designated by the Charity. £301,740 1£4231 £286.9C £666 The Chaniy seeks 10 provide patient and staff $eNi¢es, education ar¥J care beyond whatwould be 8ffordable ur¥Jerthe NHS. 10 Rel8tsd Party Tr8nsa¢tlon Thtr Charitable Fund has mad8 £31k r6vtnua payMts to tha Trusttt. the Tamèdtr and Glossop Intsgratsd Care NHS Found81ion Trust. There have no transactions with the members of the key rnanagement staff. or parties related wlh the Tameside and Glossop Integrated Cre NHS Found81ion Trust Charitstle Fund. The Summary Financial Statements of the NHS Foundatson Trust are indLKled within the annual report of the Trust Page 17 Df 17