## **HILLINGDON HOSPITALS CHARITY** 

**(Registered Charity No 1056493)** 

**Annual Report and Accounts For the year ended 31 March 2025** 



## **HILLINGDON HOSPITALS CHARITY** 

## **ANNUAL REPORT** 

## _**LEGAL AND ADMINISTRATIVE SUMMARY**_ 

## 1. Nature of Governing Instrument 

A Trust Deed dated 15 November 1995 governs The Charity.  The Charity Commission have approved this Deed. Full details can be accessed at their website www.charity-commission.gov.uk. 

## 2. Registered Charity Number 

The Registered Number of the Charity is 1056493. 

## 3. Trustee 

The Hillingdon Hospitals NHS Foundation Trust is the corporate trustee of the Charity, appointed in accordance with clause B of the Declaration of Trust.  Non-Executive members of the Board of Directors are appointed by the Foundation Trust’s Council of Governors and Executive members are recruited by the Board of Directors Nominations Committee. A Charitable Funds Committee has been established to assist the corporate trustee in the management of the funds. The Board appoints Committee members to the Charitable Funds Committee, taking into account the particular skills and experience of the individuals and the requirements of the role. 

## 4. Management of Funds 

The Board of The Hillingdon Hospitals NHS Foundation Trust has put in place a Charitable Funds Committee to oversee the governance of funds. The Committee is chaired by a Non-Executive Director of the Trust and reports to the full Trust Board. 

## 5. Principal Address 

The principal address of the Charity is: 

The Hillingdon Hospitals NHS Foundation Trust, Pield Heath Road, Uxbridge, Middlesex UB8 3NN 

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## 6. Professional Organisations 

- (a) The bankers for the Charity are: 

   - HSBC Bank plc, PO Box 41, High Street, Uxbridge, Middlesex, UB8 1BY. 

- (b) The investment advisers for the Charity are: Brewin Dolphin Securities Ltd, 12 Smithfield Street, London, EC1A 9LA. 

- (c) The Independent Examiners for the Charity are: Moore Kingston Smith LLP, 6[th] Floor, 9 Appold Street, London, EC2A 2AP, United Kingdom. 

- (d) The internal auditors for the Charity are: KPMG LLP, 15 Canada Square, London, E14 5GL. 

## 7. Powers of Investment 

The trustee may invest the funds or part thereof in the purchase of or at interest upon the security such stocks, funds, shares, securities or other investments as the trustee in their discretion think fit. 

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_**OBJECTIVES**_ 

The objectives of the Charity are to hold funds upon trust and to apply the income and, at the trustee’s discretion, the capital for any charitable purpose or purposes relating to the National Health Service wholly or mainly for the services provided by The Hillingdon Hospitals NHS Foundation Trust. 

## _**REVIEW OF THE YEAR’S ACTIVITIES**_ 

The Charity spent much of 2024/25 finalising the fundraising and subsequently overseeing the building and planting of the Jubilee Rehabilitation Garden. This beautiful space will allow up to 60 patients from the Alderbourne, Beaconsfield West / Daniels wards and the Stroke Unit to have a space outside to help with their rehabilitation and recovery. Many of these patients are in hospital for extended periods so to have a bespoke garden to use will be of huge value. The garden features secluded areas where beds can be plugged in, a heated shelter for all year use and a wide range of plants specially chosen to attract insects and butterflies. 

We were very lucky to secure the design services of Tom Stuart-Smith, who not only has numerous Chelsea gold medals but also designed the Rehabilitation Garden at the Royal National Orthopaedic Hospital, so has significant expertise in this area. 

The garden was formally opened to patients on 1st July, since when it has been used extensively by our patients and their families and carers. 

The completion of the Jubilee Garden allowed us to concentrate on working on the design and level of support we could provide for our next project, the refurbishment of the Neonatal Intensive Care Unit. This is an ageing area of the hospital, presenting a dark, cluttered and unwelcoming appearance to parents of very ill or premature babies. Some of these will have been transferred from newer units elsewhere in London and the surroundings at Hillingdon are in stark contrast to the outstanding care provided. The Charity will be contributing c.£75k to help fund improved rooming-in facilities for parents, a lighter and brighter appearance, a fit-for-purpose family day room and other ad-hoc improvements. We have already funded a special storage unit forward equipment that was being stored in the corridor, further improving the overall look and feel. The Charity has four objectives: 

 To improve the Patient Experience 

 To enhance the Hospitals’ Environments  To help develop our Staff and Volunteers  To help fund Healthcare Innovation 

Our support is largely focussed on Improving the Patient Experience, as demonstrated by our funding for the Rehabilitation Garden and Neonatal Intensive Care Unit; we do though support in the other areas. Whilst enhancing the Hospitals’ Environments is limited currently due to the possible rebuild, we fund a range of activities supporting Staff and Volunteers, these include giving grants for training, funding International Nurses, Midwives and AHP Day celebrations and meeting the costs of the Volunteer workforce, by paying for their polo shirts and fleeces, for example. For 2025 / 26 we are considering how we can most effectively begin to seed-fund some research projects and will report on that next year. 

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None of this would be possible without our very generous donors and we would particularly like to thank many local businesses, including Mills Ltd, Stockley Park Estates, Canon, Christopher Nevill Estate Agents, Hasbro, JATO, ICTS and Sharp. 

Lastly, I would like to pay tribute to and remember our fundraiser Luke Penwald who died at the end of 2024 after a long illness. Luke had been with us since 2019 and had become very well known throughout the Trust and local community for his commitment to the Charity and our projects. 

## _**OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT**_ 

The trustee confirms it has complied with its duty under section 17 of the Charities Act 2011, the Accounting and Reporting for Charities; Statement of recommended practice (SORP), revised 2015. It has considered the public benefit guidance published by the Charity Commission and believes that it has followed it. 

The funds have been applied towards benefiting the public in accordance with the objectives of the charity. This is achieved by the Charity supporting a range of charitable and health related activities that included the purchase of additional goods and services above and beyond what is usually provided by the NHS. 

Spend on staff welfare and amenities was £47k (2023/24: £106k) and includes mainly cost towards thankyou event for volunteers & funding for staff x-mas meals. 

Spend on patients' welfare and amenities were £444k (2023/24: £482k). The Charity spent the grant for delivery of petals for maternity bereavement counselling service & a magic table purchased by safeguarding team. 

## _**FINANCIAL REVIEW**_ 

The Annual Accounts show the financial position of the Charity for the year ending 31 March 2025.  The total income for the year was £121k (2023/24: £489k) this includes some of the major donations as below £30k donations via JustGiving, £24k from Hospice Lottery, £6k donation for Neonatal Refurb Project, £5k from single donor & £21k was from dividends on investments (2023/24: £12k). Total expenditure for the year was £508k (2023/24: £604k) with the majority of this on charitable activities £491k (2023/24: £588k). To further encourage expenditure, the committee has decided that where funds are nonactive for a certain amount of time then they will be amalgamated to a general fund where they are more likely to be utilised. The total balance of funds as at 31 March 2025 was £693k (2023/24: £1,047k) reflecting a net decrease of £354k. 

The majority of fund balances are held as investments, either shares or stocks, with the remainder in interest bearing accounts. No other fixed assets are held by the Charity. The investments are managed by the fund managers Brewin Dolphin Securities Ltd and are valued using mid-market Stock Exchange prices. The Trust has requested Brewin Dolphin manage the Charity investment funds on a “category risk level 5” basis – cautious with risk; the appropriate investment benchmark being WMA (Wealth Management Association). 

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The Charity also benchmarks with members of the NHS Charities Together to ensure it adopts the appropriate balance of risk and return. 

Investments were valued at £819k as at 31 March 2025 representing an in year gain of £26k (2023/24: £56k gain) due to appreciation in investment market conditions. 

The Trustee has established an ethical consideration for investments and has directed Brewin Dolphin to act ethically when investing; this excludes investing into tobacco and alcohol. 

## _**GOVERNANCE**_ 

The Hillingdon Hospitals NHS Foundation Trust is the corporate trustee for the Charity. The Board members of the NHS Foundation Trust are therefore jointly responsible (on behalf of the NHS Foundation Trust) for the management of the Charity.  Collectively the Board contains a wide range of business skills, including accountancy and governance that assist Board members in the oversight of the Charity. 

The Board delegates responsibility for the management of the Charity to an officially constituted Board committee, the Charitable Funds Committee. This meets a minimum of three times a year, is chaired by a Non-Executive Director, and holds to account those staff that have direct financial and administrative responsibility for charitable funds. 

Appropriately skilled and qualified staff of The Hillingdon Hospitals NHS Foundation Trust performed the supporting management and administration of funds, including the accounting and fundraising, for a total cost of £162k (this included a charge of £16k related to governance). Additionally, a fee of £4k was charged for an independent examination on the annual report and accounts. Fundraising will increase over time to offset these costs and put the Charity on a positive footing for the future. 

The Charity Director and the Community Fundraiser are members of staff employed by The Hillingdon Hospitals NHS Foundation Trust that is fully funded by the Charity. Remuneration and salary was set by benchmarking against other not for profit organisations. 

No trustee received any remuneration in respect of his or her services to the Charity during the year. 

The Committee puts policy and procedures in place to ensure income is spent in accordance with donors’ wishes, in line with the charitable objectives and within a reasonable period of time. This includes an authorisation process of requests for grants and support, which always involves a member of the Charitable Funds Committee. At an appropriate level of detail at each of its meetings the Committee also reviews expenditure decisions taken. 

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## Reserves Policy 

In 2022-23, the Trust adopted a reserves policy, under which £200k is considered an appropriate level of reserves to ensure that the Charity can continue to meet its objectives and obligations. This level was selected as it covers the running costs of the Charity for a 12-month period. 

The value of unrestricted reserves as at 31 March 2025 was £693k (2023/24: £896k). It is the intention of the trustee to continue to run the Charity in line with its current aims and objectives. 

## Risk Management 

Board members recognise they are responsible for the Charity’s investments and cash assets. 

The Charitable Funds Committee has delegated responsibility from the Trust Board, and this is set out in a Terms of Reference document. The Committee regularly reviews the activities of the Charity and assesses the major risks to which the Charity is potentially exposed, i.e., financial, operational and reputational and is satisfied that systems are in place to mitigate exposure to those risks. 

The Charity’s accounts and financial procedures are subject to internal reviews and any internal audit recommendations are implemented. 

Investments are managed by professional advisors, Brewin Dolphin and have been classified at a level appropriate to this sector, caution with risk including income return. This effectively means the Charity retains a degree of protection in its investment strategy but is also looking for a higher rate of return than would be expected with the lowest risk classification. In doing so the corporate trustee acknowledges the values of the investments are not guaranteed and will fluctuate, but over the medium-term expects an above inflation level of return. 

## Going Concern 

After making enquiries the trustee has a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. 

Day to day working capital requirements are managed without the use of an overdraft facility. Although expenditure may exceed income in line with the Charity’s aim to reduce reserves this is supported by a strong investment portfolio. 

Accordingly, they continue to adopt the going concern basis in preparing the financial statements. 

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## Grants Distribution Policy 

The Charity has both restricted and unrestricted funds. Restricted funds are given to the Charity for purposes specified by the donor and used in accordance with the donor’s wishes. These restricted funds are spent mainly on research and medical equipment. Unrestricted funds are used for general purposes for the benefit of the hospitals not otherwise funded by the NHS. 

The Charity’s £108k restricted funds at the end of the accounting period were 16% of total funds available. Unrestricted funds at the end of the accounting period were £585k. There are no specific guidelines attached to the utilisation of these funds. 

In some cases, individual project grants are made over a period of more than one year. In this instance under the Statement of Recommended Practice (SORP), the grant is fully recognised in the year it is committed. 

The Trust applies to the Charity for internal investment funding as part of its annual business planning process. From these applications, the Trust selects items it considers eligible for funding by the Charity. The selection is submitted to the Corporate Trustee that considers the merits of each project and chooses the most appropriate. 

The Charity’s policy only provides grant funding to Hillingdon and Mount Vernon Hospitals and not to any other individual or organisation. 

Signed on behalf of the trustee 

Vineeta Manchanda 

Chair of the Audit and Risk Committee Non-Executive Member of the Hillingdon Hospitals NHS Foundation Trust Board 

Date: 8 January 2026 

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## **THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493** 

## **Statement of trustee’s responsibilities** 

The trustee is responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustee is required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgments and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed; 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustee is responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

By order of the Trustee 

Signed: 

## Vineeta Manchanda 

Chair of the Audit and Risk Committee Non-Executive Member of the Hillingdon Hospitals NHS Foundation Trust Board 

Date: 8 January 2026 

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## **Independent examiner’s report to the trustees of The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund and Other Related Charities** 

I report to the trustees on my examination of the accounts of The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund and Other Related Charities for the year ended 31 March 2025. 

## **Responsibilities and basis of report** 

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Adam Fullerton FCA DChA 

For and on behalf of Moore Kingston Smith LLP 6[th ] Floor, 9 Appold Street, London EC2A 2AP Date: 8 January 2026 

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## THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

**Statement of Financial Activities for the year ended 31 March 2025** 

|||||||**2024/25**||2023/24|
|---|---|---|---|---|---|---|---|---|
||Note|Unrestricted||Restricted||**Total**||Total|
|||Funds||Funds||**Funds**||Funds|
|||£000||£000||**£000**||£000|
|**Income and endowments**|||||||||
|Donations|3.1|75||-||**75**||475|
|Other trading income|3.1|25||||**25**||1|
|Investment income|3.2|21||-||**21**||12|
|**Total**||121||-||**121**||**489**|
|**Expenditure**|||||||||
|Raising funds|||||||||
|Fundraising costs<br>Investment management costs<br>Charitable activities|4.1<br>4.2<br>4.3|9<br>8<br>448||-<br>-<br>43||**9**<br>**8**<br>**492**||8<br>8<br>588|
|**Total**|5.1|465||43||**508**||604|
||||||||||
|**Net gains/(loss) on investments**||33||-||**33**||65|
|**Net Income/(expenditure)**||(311)||(43)||(354)||(51)|
|**Transfers between funds**||-||-||**-**||-|
|**Net movement in funds**|6|(311)||(43)||(354)||(51)|
|**Reconciliation of funds:**|||||||||
|Total funds brought forward||896||151||**1,047**||1,098|
|**Total funds carried forward**||585||108||**693**||1,047|



The notes at pages 13 to 24 form part of this account. 

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ThE HLLIIGDON HOSFffALS NHS FOUNDAMN TRUST GENERAL AMENrrES FUND No. 1056493
Bgl•nce Sheet as al 31 M8rth 2D25
Note Unrestrthd Restrthd Totsl at 31 Unrestrrled Restncted Total at 31
Funds
Funds
March 25
Funds
Funds
March 24
£000
Fixed a8set8:
knves￿nts
745
74
819
720
73
793
Total fixed assets
745
74
819
720
73
793
Current a$%t¥:
Debtors
Cash at bank arKI ￿ hand
194
745
78
Tolal current •98et•
194
751
78
Credlors.. Al￿￿ntS fakng due
within one year
(354)
{354)
(575)
(5751
el current ag*el81 {li•bilitie8)
160
126
176
78
254
Ilet assets
693
151
The fvnds of Ihe chaTiIr.
Restricted iicon* funds
151
151
UnrestrLted neonx funds
Total charity fund¥
585
693
151
Approved by the Audl and Rsk Conwrttee and sgned on ts behatt ofthe Board.
y￿eets Mjnchanda
Chair ofthe Audl and Rsk Coffrttee
Non-ExecutNe Mefrt>er ofthe Hlm9don Hosptab NHS Foundat￿ Trust Board
Date.. 8 January2026

THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

## **Statement of Cash Flows for the Year Ended 31 March 2025** 

||Note|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Cash flow/(outflow) from operating activities**||||
|Net cash (used in)/provided by operating activities||(623)|430|
|**Cash flows from investing activities**||||
|Investment income and interest received||21|12|
|Proceeds from disposal of fixed asset investments|7|104|373|
|Payments to acquire investments|7|(96)|(365)|
|**Net cash iInflow from investing activities**||29|20|
|**Increase/(Decrease) in cash and cash equivalents in the year**||(595)|450|
|**Cash and cash equivalents at beginning of the year**||823|373|
|**Cash and cash equivalents at end of the year**||228|823|
|||||
|**Reconciliation of net income/ (expenditure) to net cash flow from operating activities**||||
|||**2025**|**2024**|
|||**£**|**£**|
|**Net (Expenditure)/Income**||(354)|(51)|
|**Adjustments for:**||||
|Net (gains)/ losses on investments||(33)|(65)|
|Investment income||(21)|(12)|
|Decrease/ (Increase) in debtors||6|(6)|
|(Decrease)/Increase in creditors||(221)|563|
|**Net cash provided by/used in operating activities**||(623)|430|



**Please note: The Charity has no debt & accordingly no net debt note is presented** 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

## **Notes to the Account** 

**Accounting 1.1 Basis of preparation Policies** These financial statements are prepared on a going concern basis, under the historical cost convention, as modified by the revaluation of investments being measured at fair value through income and expenditure within the Statement of Financial Activities. The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a public benefit entity for the purposes of FRS 102 and therefore the Charity also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP) and the Charities Act 2011. 

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest one The principal accounting policies adopted in the preparation of the financial statements are set out below 


**----- Start of picture text -----**<br>
1.2 Going Concern<br>**----- End of picture text -----**<br>


After making enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue its activities for the foreseeable future. 

Day to day working capital requirements are managed without the use of an overdraft facility. Although expenditure may exceed income in line with the Charity's aim to reduce reserves this is supported by a strong investment portfolio. Accordingly, the Trustees continue to adopt the going concern basis in preparing the financial statements. 

## **1.3 Income** 

- a) All income is included in full in the Statement of Financial Activities as soon as the following three factors can be met: 

   - i) entitlement - arises when a particular resource is receivable or the charity's right becomes legally enforceable; 

   - ii) probability - when it becomes probable that the income will be received; 

iii) measurement - when the monetary value of the income can be measured with sufficient reliability. 

## b) Legacies & Bequests 

Legacies and Bequests are accounted for as an incoming resource once the receipt becomes probable. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made or that property bequeathed will be transferred and once all associated conditions have been fulfilled. 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

## ~~r~~ **1.4 Expenditure** 

The Charity accounts are prepared in accordance with the accruals concept. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. 

## a)Cost of raising funds 

These are accounted for on an accruals basis. The cost of raising funds are the costs associated with generating income for the funds held on trust. 

## b)Grants payable 

Grants payable are payments, made to third parties in the  furtherance of the charitable objectives of The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund to relieve those who are sick. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant. This includes grants paid to NHS Bodies. 

## c) Support costs 

These are accounted for on an accruals basis and are recharges of appropriate proportions of costs from The Hillingdon Hospitals NHS Foundation Trust. These costs are allocated between Charitable Activities and Costs of raising funds based on the 

## d) Governance costs 

These are accounted for on an accruals basis. The governance costs comprise all costs attributable to ensuring the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination together with an apportionment of support costs. 

## ~~r~~ **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 restricted fund. Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are accounted for as endowment funds. Other funds are classified as unrestricted funds. Funds which are not legally restricted but which the Trustees have chosen to earmark for set purposes are classified funds. The major funds held within these categories are disclosed on notes 10.1 to 10.3. 

Income relating to gains on investments and costs relating to the running of the Charity are allocated across all funds pro-rata by size. 

## ~~r~~ ~~**1**~~ **.6 Investment Fixed Assets** 

Investment fixed assets are shown at market value. 

- a)Quoted stocks and shares are included in the balance sheet at mid-market price, ex-dividend. 

- b)Other investment fixed assets are included at trustees' best estimate of market value. 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

## **1.7 Realised gains and losses** 

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or date of purchase if  later). Unrealised gains and losses are calculated as the difference between market value at the year end and opening market value (or date of purchase if later). 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less. 

## **1.9 Financial instruments** 

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’  of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

All other debtor and creditor balances are considered to be basic financial instruments under FRS 102. See notes 8 and 9 for the debtor and creditor notes. 


**----- Start of picture text -----**<br>
1.10 Legal status of the charity<br>**----- End of picture text -----**<br>


The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund is a charity domiciled and registered in England and Wales. The registered office is The Hillingdon Hospitals NHS Foundation Trust, Pield Heath Road, Uxbridge, Middlesex, UB8 3NN. 

## **2 Critical accounting estimates and areas of judgement** 

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. 

In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year. 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Details of**|**3.1**||Unrestricted||Restricted|**2024/25**|
|---|---|---|---|---|---|---|
|**Other**|||Funds||Funds|**Total**|
|**Material**||||||**Funds**|
|**Income And**|||£000||£000|**£000**|
|**Endowments**|Material income and endowments||||||
||1|Donations|75||-|**75**|
||2|Other Trading income ( lottery)|25|||**25**|
||**Total donation income**|**Total donation income**|100||-|**100**|
||||Unrestricted||Restricted|2023/24|
||||Funds||Funds|Total|
|||||||Funds|
||||£000||£000|£000|
||Material income and endowments||||||
||1|Donations|475||-|475|
||2|Other Trading income ( lottery)|1|||1|
||Total donation income||477||-|**477**|



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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Investment**|**3.2**||UnrestrictedRestricted|UnrestrictedRestricted|UnrestrictedRestricted|**2024/25**|
|---|---|---|---|---|---|---|
|**Income**||||Funds|Funds|**Total**|
|||||||**Funds**|
|||||£000|£000|**£000**|
||1|Dividends||21|-|**21**|
||**Total**||||||
||**Investment Income**|||21|-|**21**|
||||UnrestrictedRestricted|||2023/24|
|||||Funds|Funds|Total|
|||||||Funds|
|||||£000|£000|£000|
||1|Dividends||12|-|12|
||Total||||||
||Investment Income|||12|-|12|



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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Expenditure**|||||||
|---|---|---|---|---|---|---|
|**Costs of**|**4.1**|||Unrestricted|Restricted|**2024/25**|
|**Raising Funds:**||||Funds|Funds|**Total**|
|**Fundraising Costs**||||||**Funds**|
|||||£000|£000|**£000**|
|||Fundraising costs||9|-|**9**|
|||||9|-|**9**|
|||||Unrestricted|Restricted|2023/24|
|||||Funds|Funds|Total|
|||||||Funds|
|||||£000|£000|£000|
|||Fundraising costs||8|-|8|
|||||8|-|8|
||||||||
|**Investment**|**4.2**|||Unrestricted|Restricted|**2024/25**|
|**Management**||||Funds|Funds|**Total**|
|**Costs**||||||**Funds**|
|||||£000|£000|**£000**|
|||Fees payable||8|-|**8**|
|||||8|-|**8**|
|||||Unrestricted|Restricted|2023/24|
|||||Funds|Funds|Total|
|||||||Funds|
|||||£000|£000|£000|
|||Fees payable||8|-|**8**|
|||||8|-|**8**|
||||||||
|**Charitable**|**4.3**||Unrestricted|Restricted|Support Cost|**2024/25**|
|**Activities**|||Funds|Funds|Unrestricted|**Total**|
||||||Funds|**Funds**|
||||£000|£000|£000|**£000**|
|||Patients welfare and amenities|279|38|126|**443**|
|||Hillingdon Hospitals staff welfare|30|6|14|**49**|
||||309|43|139|**492**|



The Charity’s policy only provides grant funding to Hillingdon and Mount Vernon Hospitals and not to any other individual or organisation. 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Charitable**|**4.3**||Unrestricted|Restricted|Support Cost|2023/24|
|---|---|---|---|---|---|---|
|**Activities (continued)**|||Funds|Funds|Unrestricted|Total|
||||||Funds|Funds|
||||£000|£000|£000|£000|
|||Patients welfare and amenities|264|138|80|482|
|||Hillingdon Hospitals staff welfare|70||35|106|
||||335|138|115|588|



The Charity’s policy only provides grant funding to Hillingdon and Mount Vernon Hospitals and not to any other individual or organisation. 

|**Support costs**|**4.4**|Staff costs (see note 5.2)<br>Governance costs (see note 4.5)|Unrestricted<br>Funds<br>£000<br>122<br>17||Restricted<br>Funds<br>£000<br>20<br>3||**2024/25**<br>**Total**<br>**Funds**<br>**£000**<br>**142**<br>**20**|
|---|---|---|---|---|---|---|---|
||||139||23||**162**|
||||Unrestricted||Restricted||2023/24|
||||Funds||Funds||Total|
||||||||Funds|
||||£000||£000||£000|
|||Staff costs (see note 5.2)|101||46||148|
|||Governance costs (see note 4.5)|14||7||22|
||||115||53||170|



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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Governance**|**4.5**||||Unrestricted  Restricted|Unrestricted  Restricted|Unrestricted  Restricted|**2024/25**|
|---|---|---|---|---|---|---|---|---|
|**Costs**|||||Funds||Funds|**Total**|
|||||||||**Funds**|
|||||||||**£000**|
|||Management charge|||14||2|**16**|
|||Independent examination of the charity's annual accounts|Independent examination of the charity's annual accounts||4||1|**4**|
||||||17||3|**20**|
||||||Unrestricted  Restricted|Unrestricted  Restricted|Unrestricted  Restricted|2023/24|
||||||Funds||Funds|Total|
|||||||||Funds|
|||Management charge|||9||7|16|
|||Independent examination of the charity's annual accounts|Independent examination of the charity's annual accounts||4||2|6|
||||||14||8|22|
||||||||||
|**Analysis of**|**5.1**||Costs of||Costs of||Investment|**2024/25**|
|**Total**|||Generating||Activities for||Managers|**Total**|
|**Resources**|||Funds||Charitable||Cost|**Funds**|
|**Expended**|||||Activities||||
||||£000||£000||£000|**£000**|
|||Examiners remuneration|-||4||-|**4**|
|||Charitable Objectives|9||487||8|**504**|
||||9||491||8|**508**|
||||Costs of||Costs of||Investment|2023/24|
||||Generating||Activities for||Managers|Total|
||||Funds||Charitable||Cost|Funds|
||||||Activities||||
||||£000||£000||£000|£000|
|||Examiners remuneration|-||4||-|4|
|||Charitable Objectives|8||584||8|600|
||||||||||
||||9||588||8|604|



**Analysis of 5.2 Staff** There were no staff employed directly by the Charity. A Management charge of £142,235 **Costs** (2023/24: £147,273) was made by The Hillingdon Hospitals NHS Foundation Trust to reflect the use of Trust resources on the activities of The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Changes in**|**6**||Unrestricted|Restricted|Endowment|**2024/25**|
|---|---|---|---|---|---|---|
|**Resources**|||||||
|**Available**|||Funds|Funds|Funds|**Funds**|
|**for Charity**|||£000|£000|£000|**£000**|
|**Use**|||||||
|||Net movement in funds for the year|(311)|(43)|-|**(354)**|
|||Net movement in funds available|||||
|||for future activities|(311)|(43)|-|**(354)**|
||||Unrestricted|Restricted|Endowment|2023/24|
|||||||Total|
||||Funds|Funds|Funds|Funds|
||||£000|£000|£000|£000|
|||Net movement in funds for the year|87|(138)|-|(51)|
|||Net movement in funds available|||||
|||for future activities|87|(138)|-|(51)|



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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

||||||**2025**|2024|
|---|---|---|---|---|---|---|
|**Analysis of**|**7.1**|Fixed Asset Investments:|||**£000**|£000|
|**Fixed Asset**|||||||
|**Investments**||Opening Market Value 1st April 2024|||**793**|737|
|||Less: Disposals at carrying value|||**(35)**|(259)|
|||Cash Movnt on Dealing and Deposits Account|||**(69)**|(114)|
|||Add: Acquisitions at cost|||**96**|365|
|||Net gain/(loss) on revaluation|||**33**|65|
|||Closing Market value at 31 March 2025|||**819**|**793**|
||||||||
|||Historic cost at 31 March 2025|||**674**|668|
||||||||
||**7.2**|Market value at 31 March 2025|Held||**2025**|2024|
||||in UK||**Total**|Total|
||||£000||**£000**|£000|
|||Investments listed on Stock Exchange|786||786|**691**|
|||Cash held as part of the Investment portfoli|33||33|**102**|
||||||||
||||819||**819**|793|



|||£785,966 of investments listed on the stock exchange are held in the UK (2024:£691,633).|£785,966 of investments listed on the stock exchange are held in the UK (2024:£691,633).|£785,966 of investments listed on the stock exchange are held in the UK (2024:£691,633).|£785,966 of investments listed on the stock exchange are held in the UK (2024:£691,633).|£785,966 of investments listed on the stock exchange are held in the UK (2024:£691,633).|
|---|---|---|---|---|---|---|
|||£33,079 of cash held as part of the investment portfolio is held in the UK (2024: £101,770).|||||
|**Analysis of**|**7.3**|Total gross income|Held||**2025**|2024|
|**gross income**|||in UK||**Total**|Total|
|**from**|||£000||**£000**|£000|
|**investments**|||||||
|||Income from investment portfolio|20||**20**|12|
||||||||
||||20||**20**|12|



|||£20,750 of income from the investment portfolio is held in the UK (2024: £12,311).|£20,750 of income from the investment portfolio is held in the UK (2024: £12,311).|£20,750 of income from the investment portfolio is held in the UK (2024: £12,311).|
|---|---|---|---|---|
|**Analysis of**|**8**|Debtors|**2025**|2024|
|**Current Assets**|||**Total**|Total|
|||Amounts falling due within one year:|**£000**|£000|
|||Other debtors|-|6|
|||Total debtors falling due within one year|-|6|
||||||
||**8.1**||**2025**|2024|
||||**Total**|Total|
||||**£000**|£000|
|||Cash at bank and in hand|**228**|823|
||||||
||||**228**|823|



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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

|**Analysis of**|**9**||||||||**2025**||2024|
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Creditors**|||||||||**Total**||Total|
|||Amounts falling due within one year:|||||||**£000**||£000|
|||Other creditors|||||||**(354)**||(575)|
|||Total creditors falling due within one year|||||||**(354)**||(575)|
|||||||||||||
|**Analysis of**|**10.1**|||||||||||
|**Funds**||||||||||||
|||There are no Endowment Funds.||||||||||
||**10.2**||**Balance**||||Income|Expenditure|||Balance|
||||**31 March**||||||||31 March|
|||||**2025**|||||||2024|
|||||**£000**|||£000||£000||£000|
|||**Material Restricted funds**||||||||||
|||A Donaldson Bequest||**-**|||-||-||-|
|||B Rheumatology Nurse Fund||**-**|||-||-||-|
|||c Rehabilitation Unit||**108**|||-||(43)||151|
|||Total||**108**|||-||(43)||151|
|||||Balance|||Income|Expenditure|||Balance|
||||31 March||||||||31 March|
|||||2024|||||||2023|
||||~~Ld~~|**£000**|~~Ld~~||£000|~~v~~|£000|~~L~~d|£000|
|||**Material Restricted funds**||||||||||
|||A Donaldson Bequest||**-**|||-||-||-|
|||B Rheumatology Nurse Fund||**-**|||-||-||-|
|||c Rehabilitation Unit||**151**|||-||(138)||289|
|||Total||**151**|||-||(138)||369|



**Details of 10.3** _Name of fund_ **Material** A Donaldson Bequest **Funds** B Rheumatology Nurse Fund C Rehabilitation Unit 

_Description of the nature and purpose of each fund_ 

radiological equipment for the investigation and diagnosis of cancer funding an additional Rheumatology Nurse for 1 year to enhance services Potential for building a new Rehab unit at Mount vernon 

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THE HILLINGDON HOSPITALS NHS FOUNDATION TRUST GENERAL AMENITIES FUND, No. 1056493 

**Trustee and 11** There are no Trustee and connected person transactions (except the charge for management and **Connected** support costs from the Foundation Trust to the Charity disclosed in note 4.3 and 4.4). The Trustee of **Persons** the Charity is the Board of Directors of The Hillingdon Hospitals NHS Foundation Trust to which the **Transactions** Charity's activities are directed. The Trustees did not receive any remuneration or reimbursement of expenses from the Charity. (Remuneration or reimbursement of expenses 2024/25:nil) **Connected 12** 2024/25 2023/24 **Organisations** Name, nature of connection, Turnover of Net Surplus/ Turnover of Net Surplus/ description of activities undertaken Connected (Deficit) for the Connected (Deficit) for the and details of any qualifications Organisation Connected Organisation Connected expressed by their auditors Organisation Organisation £000 £000 £000 £000 The Hillingdon Hospitals NHS (432,379) (33,847) (378,828) (1,567) Foundation Trust (Corporate Trustee of the Charity) sole beneficiary of the of the Charity. **Taxation 13** Corporation Tax The Hillingdon Hospitals NHS Foundation Trust General Amenities Fund is a registered charity and as such its income and gains falling within Section 521 to 536 of the Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives. ~~[=z]~~ 

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