) TAMESIDE
J & GLOSSOP
,14S CHARITY
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
(Charitable Registration No: 1055818)

Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Funds
Annual Re
ort for the
ear ended 31st March 2024
Introduction
The Trustee is pleased to be able to welcome you to this report on the Charity's activities for the year
ended on 31st March 2024.
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 servi￿ wholly or mainly
for the ServI￿S provided by the Tameside and Glossop Integrated Care NHS Foundation
Trust"
We have continued to work to ensure that the Charity can support the work of the Foundation Trust,
its patients and staff. Given the reSoUr￿S available to the Charity, the support has mostly been with
relatively small grants to provide resources to patients and staff above and beyond that which would
be possible through Exchequer funding.
Governance of the Charit
The Trustee
Tameside and Glossop Integrated Care NHS Foundation Trust
Fountain Street
Ashton-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
31st March 2024, the following were Directors of the Trustee-
Jane Mccall (Chair)
Farath (Fara) Arshad
Andrea Bennett
Sallie Bridgen (Deputy Chair until January 24)
Patricia Cavanagh (until October 23)
David Curtis
Nicola Firth
Michael Forrest (Deputy Chair from 1 Feb 24)
Sallie Bridgen, Non-Executive Director, left the Trust at the end of her term January 2024. Michael
Forrest, Non-Executive Director, became the Deputy Chair from 1 February 2024.
Jonathan O'Brien (from October 23)
Deepak Agnihotri (appointed May 23)
Dr Hina Khan (from January 24)
John Graham
Karen James
Dilraj Sandher
The Trustee was supported by the Company Secretary, Susan Rudd. The Trustee is chaired by Jane
Mccall, as Chair of the Board.
Directors are appointed by the Foundation Trust, in accordance with the requirements set out in
Schedule 7 of the National Health Service Act 2006. Executive Directors are usually appointed on
contracts of indefinite length. In line with guidance from NHS Improvement, Non-Executive Directors
are usually appointed for a term of 3 years. renewable once. All Directors will receive a tailored
induction on appointment, re￿1ve continuing professional development during their time on the
Board, and are subject to an annual appraisal pro￿sS. The skills and experience available through
Page 1 of 17

the Board's membership are subject to regular review. A Register of Interests is kept in accordan
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 re￿Ipt of grant support from the Charity, or any other specific
benefit (beyond that received by the generality of beneficiaries in respect of grants to support the
welfare of Trust staffj.
Ensuring appropriate consideration of Chanty 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 that of the Foundation Trust. The Trustee continues to 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 reference 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.
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 Directors of the 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 exclusion of the interests of the Foundation Trust.
The Trustee has agreed a scheme of delegation, under which day-to-day decisions on the use of
charitable funds are taken for small amounts by designated fund-holders with the Chief Finance
Officer, and for larger amounts by the Charitable Funds Committee. Significant proposals that could
impact on the future of the Charity are subject to decision by the Board of Directors of the Trustee.
Charitable Funds Commitee
The Trustee has appointed a Charitable Funds Committee to support it in the management and
operation of the Charity. The Committee meets sufficiently regularly to discharge its responsibilities
and has written terms of referen￿, approved by the Trustee. At 31 st March 2024 the Members of
the Committee are..
Fara Arshad (Committee Chair)
David Curtis
John Graham
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.
Page2 of 17

During the year, attendance at meetings of the Committee was as follows:
September 2023
February 2024
Fara Arshad
David Curtis
John Graham
During the year, the Charitable Funds committ￿ met three 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 year, the Trustee has had regard to the guidan
from the Charity Commission's guidan￿ 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 senil￿S
> Providing grants to 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 with limited reSoUr￿s, the Charity must focus on
specific fundraising projects. As part of the further development of the Trust's charity, it was agreed
that a charity manager would be appointed to a full-time substantive post, subject to adequate
revenue generated by the individual (self-sustaining). Emily Burgin was appointed as the Charity
Manager in March 2024.
The Trustee has continued to review all funds (ex￿pt restricted funds), to ensure that they provide
the greatest benefit for the beneficiaries. Where 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 (the 'Everyone Matters" Fund).
Mana
ement of Risk
The Trustee has considered the significant risks to which the Charity is exposed. It has agreed that,
in the position of the Charity, it would be appropriate to utilise the financial control systems of the
Foundation Trust to manage and mitigate those risks, subject to any specific requirements of
charitable legislation or regulation.
The Charitable Funds Committee regularly receives and reviews an updated 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
Page 3of 17

actively, and the Trustee has a low toleran￿ for risk to the 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 2023124. 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 Charity also benefits from regular reviews of key financial
systems operated by the Trust. undertaken by the internal 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 unaC￿ptab1e sources of funding, which sets out SoUr￿S that are not regarded as
ac￿ptable and provides for the Committee to consider any cases where significant doubt arises.
During the year, a total of £48.000 (2022123: £24,000) was donated to the Charity, as shown in the
Statement of Activities. Other income and returns on investments were £38,000 (2022123: £27,000),
giving a total income of £86,000 for the year (2022123: £51.000).
A total of £81,000 (2022123: £91,000) was utilised by the Trustee towards the achievement of the
objectives of the Charity, of which £24,000 (2022123: £24.000) 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 to 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
3 Glideaway guest beds have been purchased to enable EOL patients,
relatives to stay overnight.
A bench with full back has been purchased for the breaking bad news
room, to ensure that the area is more comfortable for the relatives.
Asara Stedy standing aid has been purchased forthe benefit of the patients
on ward 42.
£2,050
£4,354
£930
Chairs and a table were purchased for the critical care staff kitchen. to
provide a comfortable space for the staff to relax during their break.
Flags and bunting were purchased to enable both staff and patients to
participate in the Coronation celebrations.
An Iftar celebration meal was purchased for 60 people to promote inclusion
and celebrate this momentous occasion.
£2,397
£912
£1,013
A contribution was made to the Everyone MattersAwards. to ensure that the
staff achievements were recognised and celebrated.
Soft seating has been purchased for the relative's room on AMU. to provide
a comfortable environment for the patients, relatives.
Two sofas were purchased forthe breaking bad news area in the endoscopy
department.
Furniture was purchased for the MRI modular area, to provide the patients
with a more comfortable and enhan￿d experien￿.
£10,000
£2,071
£1,108
£1,699
Page4of 17

Items were purchased from the staff lottery fund for the benefit of staff,
including items for the Tameside Pride, cupcakes, catering for buffets,
vouchers for complementary therapies, fridges, a bench. wellbeing boxes,
staff lockers, toasters, fans, radios. microwaves and I￿ lollies for NHS 75
Years celebration. All these items were purchased to improve staff morale
and promote inclusion.
£23,233
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
increase in the overall level of the fund by £5,000, during the course of the year is reflective of the
increase 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 (a 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 re￿iVed 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 finan￿ offi￿. and there are also arrangements in place for
electronic donations through recognised websites 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 25 % . The Trustee provides guidance on
appropriate methods of fundraising, based on best practi￿. 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 SoUr￿S would be refused. No
complaints were made to the Charity during the year related to fundraising practices.
As a member of NHS Charities Together, the Charity had the opportunity to apply for a stage 3 grant
which exists to support the long-term recovery of the Trust from the effects of Covid. The application
for the grant of £93,380 was made during the last financial year, this was successful. The first
instalment of £15,564 was received during the 2023124 financial year. However, the project which
the Trust proposed, could not be delivered and the funding was placed on pause. The Charity
Manager has re-applied for the remaining funds with a sustainable project proposal and a total of
£99,000 has been secured.
Schedule of payments-
£15,564 re￿iVed in 2023124
£57,498 in 2024125
£25,938 in 2025126
Investment and Reserves
olic
The Trustee recognises its responsibility to invest funds not required immediately for charitable
purposes, to prevent the erosion of the funds by inflation and to ensure that as much funding as
possible is available for charitable work. The Trustee also recognises the need to ensure that no
unnecessary risks are taken with the funds, which leads to a low tolerance of risk in making
investment decisions.
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 two high-street banks. The
Page sof 17

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. considering the relevant Statement of
Recommended Practi￿ and the primary purpose of charitable funds to support beneficiaries, rather
than extend the Charity's operations. The policy adopted by the Trustee is, at the start of each
financial year, to have sufficient reserves available to fund 24 months of administrative and audit
costs. Based on current costs, the Trustee seeks to have a minimum reserve of between £40,000
and £60,000 available as reserves at the start of each year.
Future Plans
Our focus during the year has remained on delivering improvements for staff and patients.
Vvhilst 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.
Over the next three years the Tameside and Glossop IC NHS FT Charitable Fund will be striving to
develop and deliver a fundraising strategy.
The strategy will be delivered in line with the Trust's values and behaviours, particularly the ones
outlined below.
1. Support the health and wellbeing needs of our community and colleagues.
2. Drive Servi￿ improvement through high quality research. innovation and transformation.
3. Use of reSoUr￿S efficiently, effectively and sustainably.
As we begin to implement the new strategy. we will move forward with four charity focuses. These
include-
1. Equipment - supporting the implementation of the latest, innovative equipment and resources.
2. Education - providing adVan￿d education and training opportunities for staff.
3. Research - enabling exciting research and trial projects to be undertaken.
4. Well-being - supporting and improving staff and patient well-being.
Setting these charity aims is essential for providing direction, measuring success, allocating
reSoUr￿S efficiently, guiding strategic planning. and engaging stakeholders.
Approved by the Board of the Trustee on 28° November 2024.
Signed by Order of the Board
Jane Mccall
Chair
Page6of 17

Statement of Trustees, responsibilities in respect of the Trustees, annual report and the
financial statements
Under the trust deed of the charity and charity law, the trustees are responsible for preparing a
Trustees, Annual Report and the financial statements in accordance with applicable law and
regulations. The trustees are required to prepare the financial statements in accordance 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 reSoUr￿S 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"
state 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 [and rules], subject to any
material 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 concem" and
use the going con￿rn basis of accounting unless they either intend to liquidate the charity or to
cease operations or have no realistic altemative but to do so.
The trustees are required to act in accordan￿ with the trust deed land the rules] 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 time, 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 detemiine 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 governing the preparation and
dissemination of financial statements may differ from legislation in otherjurisdictions.
Approved by the Board of the Trustee on 28 November 2024.
Signed by Order of the Board
Jane Mccall
Chair
John
Executive Chief Finance Officer
Page7 of 17

Independent examiner's report to the corporate trustee of Tameside &
Glossop Integrated Care NHS Foundation Trust Charitable Funds
I report on the accounts of Tameside & Glossop Integrate(I Care NHS Foundation Trust Charitable Funds {the
"charity") for the year ended 31 March 2024, which are set out on pages 10 to 17.
Independent examinerfs statsment
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 wth section 130 of the Charities Acl 2011,.
to prepare accounts which accnrd with the accounting records; and
to comply with the applicable requirements conceming the fomi and content of accounls set out in Ihe
Charities {Accounts and Reports) Regulations 2008
have not been met.
There is one matter lo which. in my opinion. attention should be drawn in order to enable a proper
understanding of Ihe accounts to be reached. This relates to the Charttable Fund's governing document.
which cannot be located by Ihe Trustees. The goveming document is a regulalory requiremenl and legal
document, setting out the objecls. powers. govemance arrangements and any other specific rules for that
charity. The Charity Commission, as the regulator for the sector. requires Ihal all trustees have a copy of this
document. As part of their duties. it is recommended that Trustees review the document every year to ensure
it remains fit for purpose, and this annual review has not occurred in 2023-24. As a resull, I have nol been
able lo check rf the Trustees have met all of their duties and obligations, as set out in the governing
document. The Independenl examiner's statemenl presented here therefore predudes giving any assurance
in relation lo matters and practi￿5 connected with the Charitable Fund's goveming document.
Basis of independent examinerfs statement
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination indudes a comparison of the accounts with the accounting records kept by the charity- It 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 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 corporale Irustee is responsible for the preparation of the accounts. The charity's Irustee considers
thal an audil is not required for this year under section 144(2) of the Charities Act 2011 and that an independenl
examination is needed.
It is my responsibility to=
examine the accounls under section 145 of the Charities Acl 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 atlention.
Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordan
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 1021 (effective 1 January 20191 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.
Page 8 of 17

l understand that the charity's trustee has 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.
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 lo the charity's corporate Irustee, as a body, in accordance with the regulations made under section
154 of the Charities Act 2011. My work has been undertaken so Ihal I might stale to the charity's trustee those
matters l am required lo stale lo them in an independent examine¢s report and for no other purpose. To the
fullest extenl pemiitted by law. I do not a¢￿pt or assume responsibility to anyone other than Ihe charity and Ihe
charity's trustee as a body. for my work. for Ihis report. or for the opinions I have fomed.
Michael Green
Grant Thornton UK LLP
Chartered Accountsnts
Manchester
4 December 2024
Page9of17

Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund
Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund
Statement of Financial Activities for the year ended 31 March 2024
2023124
2022123
Unrestricted
Funds
£000
Restricted
Funds Totsl Funds Totsl Funds
£000
£000
£000
Note
Income and Endowments
Donation & lega￿e$
Transfer behveen funds
Other trading activities - Income frorn Fundraising Events
Investment Income
Total Income and Endowrnents
32
14
26
12
16
(141
24
26
12
86
24
51
Expenditure on:
Raising funds
Charitable activities
Total Expenditure
76
80
77
81
87
91
Net incomel{expenditure)
140)
Reconciliation of funds
Total Funds brought forward
Total funds carried forward
436
440
21
22
457
462
497
457
The notes at pages 12 to 17 form part of this account.
All of Ihe activities of Ihe Charity are dassed as continuing.
Page10of 17

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 2024
2023124
2022123
Unrestricted
Funds
£000
Restricted
Funds Total Funds Total Funds
£000
£000
£000
Note
Fixed Assets
Investments
Total Fixed Assets
Current Assets
Debtors
Cash and Cash Equivalents
Total Current Assets
450
451
22
22
472
473
489
490
Liabilities:
Creditors: Amounts falling due within
one year
Net Current Assets
{11)
440
(11>
462
(361
457
22
Total Assets less Current Liabilities
440
22
462
457
Total Net Assets
440
22
462
457
Funds of the Charity
Income Funds:
Restricted
Unrestricted
Total Charitable Funds
22
22
440
462
21
436
457
440
440
22
The notes at pages 12 to 17 form part of this account.
Signed on behalf of the Trustee..
Date
28th November 2024
Page11of17

Tameside and Glossop Integrated Care NHS Foundation Trust charrtab￿ Fund
Notes to the Accounts
1 Accounting Policies
1.1 Accounting Convention
The financial statements have been prepa￿d in accordan￿ with the Statement of Recommended
Practice. The financial reporting framewofk that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, including Charrties SORP {FRS1021 and the Charities Act
2011. 'The Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland,
Iuniled Kingdom Generalty A￿pIed Accounting practi￿).
The Trust constitutes a public benefrt entity as defined by FRS 102.
The financial stslemenls have been prepa￿d on a going Concem basis which the Tnjslees consider
lo be appropriate for the following reasons.
The business model of the Charity is such that its charitabk activitEs are limited to those,. which it
has sufficient funds to support from the ex￿$$ of funding received over the costs of administering
the Charity. The Charity therefore has no specific commitments and no committed costs beyond its
fixed costs of operation which are detailed in note 4.
The Trustees have reviewed the cash flow forecasts for a period of 12 months from the dale of
approval of Ihese financial statements which indicate that the charity will have sufticient funds to meet
ts liabilities as they fall due for that period.
Consequently, the Trustees are confident that the charity will have sufficient funds to continue lo
meet its liabilities as they fall due for al least 12 months from the dale of approval of the financial
Cash al bank and in hand is held to meet the day lo day running costs of the charTty as they fall due.
Cash equivalents are short lemi, highty IiquKI investments.
Creditors
Creditors are amounts owed by the Charty. They are measured at the amounl Ihat the Charity
expects lo have lo pay lo settle the debt.
Debtors
Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable
amount.
The Trustee has a reasonable expectation that Tameside and Glossop Integrated Care NHS
Foundation Trusl has adequate resources to continue in operalional existence for the foreseeable
future. Therefore the accounts have been prepaced on a going concem basis. as the Truslee also
expect the activities of the Charty to continue.
The accounts are prepared on an accruals basis.
The Charty has applied the small entity exemption and has not produced a Cash Flow Statement.
1.2 Income and Endowments
Income and endowments are induded in full in the Statement of Financial Aclivities as soon as the
following three factors are mel".
i} entitlement
arises when a particular resource is re￿1vable or the Charitys righl becomes
legal￿ enforceable.,
ill certainty- when there is reasonab￿ certainty that the incoming resource be ￿CeIved",
iii} measurement - when the monetary value of the incoming resour￿ can be measured wlh
suffi¢ienl reliabilty.
Legacies
Legacies are accounted for as incoming resources once the receipt of the kgacy becomes
reasonably ￿rtain and quanlifiabk. For pecuniary kgaryes this will generalty be on the granting of
probate. For residuary legacies this will generally be on the earlier of Cash re￿ipl, or once
confimiation has been received from the representatives of the eslates Ihat payment of the legacy
will be made, or propety transferred and On￿ all conditions attached to the legacy have been
fuKilled.
Page12of17

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 On￿ there is a legal or
constructive obligation committing the Charity to the expenditure. Irrecoverable VAT is charged
against the category of resources expended for which it was incurred.
Payments made to third parties (induding NHS bodies) are in the furtheran￿ ofthe 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 2023124.
1.4 Allocation of support and govemance costs
Support costs have been allocaled between govemance costs and other support costs. Govemance
costs comprise all cosls involving the public accountability of the Charity and its compliance wilh
regulation and good practi￿. These costs indude costs related to statutory audit and legal fees.
Governan￿ costs and support costs relating to charitable activities have been apportioned to the
Restricted Funds and Unrestricted Funds on the fund balan￿ at 31 March 2024. The allocation of
support 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 to the Charity for the costs.
Historically a calculation has been made for an apportionment of staff salaries. 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 fijnd may be put, the fund is classified in
the accounts as a Restricted Fund. Funds where the capital is held to generate income for charttable
purposes and cannot itself be spent are accounted for as endowment funds. Other funds are
classified as Unrestricted Funds. Funds that are nol legally restricted, which the Trustee has chosen
to earmark for set purposes are dassified Designated Funds. The major funds held Wbthin these
categories are disclosed in notes 8.1 and 8.2.
During the financial year the Foundation Trust sought advi￿ from the Charity Commission in respect
oflwo restricted fvnds,. the Post Graduate Fund and the Diabetes Centre Funds. The Charity
Commission advised that The Trustee would need to detemine whether the funds are freely
expendable or actually fomially restricted before they could be Iransferred to a general fund.
Restricted funds are funds subject to specific trusts, which may be dedared by the donor(s) or with
their authority {eg in a public appeal) or created through legal pro￿$$, but still within the wider
objects of the charity. Restricted funds may be restricted income funds, which are spent at the
discretion of the trustees in furtherance of some particular aspect{s) of the objects of the charity, or
they may be endowment funds, where the assets are required to be invested, or relained for actual
use, rather than spent. They noted Ihat we do not consider the funds to be pemanently endowed.
Historically the Postgraduate Centre and Diabetes Centre Funds were set up as Restricted Funds
due to the fact that they re￿iVed a high value of donations and were larger funds at the time. The
Funds were not formally Restricted. Therefore. the conclusion was that the funds could be
transferred to a general fund. The transfer was transacted during the Financial Year.
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 Finan￿ Act 2010 and therefore tt meets the
definition of a charitable trust for UK income tax purposes. Accordingly, the Charity is potentially
exempt from taxation in respect of income or capital gains re￿iVed within categories covered by Part
10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent
that such income or gains are applied exclusively to charitable purposes.
Page13of 17

Tameside and Glossop Integrated ca￿ NHS Foundation Trust charitab￿ Fund
Income and Endowments from
Unreslricted
Funds
£000
Restricted
Funds
£000
Total
2023124
£000
Total
2022123
£000
Donations from Individuals
Legacies
Investment Income
Total
20
12
12
16
36
23
16
60
27
Income from other Trading Activities
Unrestricted
Funds
£000
Restricted
Funds
£000
Total
2023124
£000
Total
2022123
£000
other trading actnif(ies- Income from Fundraising Events
Totsl
26
26
26
26
24
24
Expenditure on Charitable Activities
All expenditure has been made as per the expendrture on Charitab￿ activities policy, detailed in the Trustees. Report.
Unrestricted
Funds
£000
Restricted
Funds
£000
Totsl
2023124
£000
Total
2022123
£000
Patient welfare and amenrties
staff we￿are and amenities
Raising funds
Independent examination fee
Management and administrative cost
Total
19
28
19
28
27
30
23
80
24
81
24
91
Page 14 of 17

Tameside and Glossop Integrated Care NHS Foundation Trust Charitable Fund
Totsl Gross Income from Investments and Cash on Deposit
2023124
2022123
Total (Held Total (Held
in the UK)
in the UKI
£000
£000
12
12
Interest on cash held on deposit (current assets)
Totsl
Analysis of Current Assets
6.1 Debtors under 1 year
2023124
Totsl
£000
2022123
Total
£000
Other Debtors
Totsl
6.2 Analysis of Cash and Cash Equivalents
2023124
Totsl
£000
70
10
27
365
472
2022123
Total
£000
69
10
57
354
490
RBS Special Interest Bearing Account
RBS Current Account
Lloyds Current Account
Lloyds Investment Account
Total
Analysis of Current Liabilities and Long Tem) Creditors
Creditors under 1 year
2023124
Total
£000
11
11
2022123
Total
£000
36
36
Other Creditors
Total
Page 15of17

Ji,ii Ill
M Il
CL
o o o o
1111
o o o o o o o o
IIIIIIIIIE
fn
o o o o
£L CL
a£k
iiiiiiii:,
L> t) L> L> U
èÈÈèèèÈo
CD
JOOo)O**
LP e) OJ ￿ o) r
o (g

Tameside and Glossop Integrated Care NHS F4Jundatson Trust charitab￿ FuThJ
Connected Organisations
The Trustee
Tarneside and Glossop Integrated Care NHS Foundats(￿ Trust
Fountain Street
Ashton-Under-Lyne
Lancashire
OL6 9RW
The principal purtA)ses and activities of the Trustee'Tameside and Glossop Integrated Care NHS Foundatyon Trust,. are to provide
p8b.ent servi￿5 and G4re under the NHS. and prornoting arKI 5UPPOttirvJ the training and personal development of staff.
2022123
Net
SurplusllDefi'citl
for the
Connected
Organisab"on
£'ooo
Trustee, des0ipts'c￿ of activities undertaken and
detsils of any qualifications expressed by thgr auditors
Tumover of
Connected
Oiganisation
Net
SuryAusllDefiritl
for the Connected
Organisation
Tumover of
Connec￿￿
Organisation
£'ooo
£'ooo
£'ooo
The Trustee, Tameside and Glossop Integrated Care
NHS Foundation Trust- Monies frorn the Charity a
used to purchase ltern￿provlde addityonal support in
healthG3re activities. benefits for the patient5 and slaff
as designated by the Charity.
£315.053
1£38.8441
£325.737
1£3.3131
The Chaiity seeks to provide patient and staff se￿￿5. ￿￿￿tion arKI (xre beyixMI that would affordatAe undei the NHS.
10 Related Party Transaction
The CharIta￿e Fund has made £29k revenue payments to the Tnjstee, the Tameside and Glossop Integrated Care NHS
Foundation Trust.
There have been no transactions with the members ofthe key management staff. or parties related with the Tameside and Glossop
Integrated Care NHS Foundation Trust Chantable Fund_
The Summary Financi￿ Statements of the NHS FoundatKfft Tnjst are indud&Y within the annual report of the Trust
P8oe17of17