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2021-03-31-accounts

Contents
Reference 8 Administrative
Information		 ..
Corporate Trustee
Directors ofthe Corporate Trustee
Trust 8 Charitable
Funds Committee		 Membership.
Charity
Number.
Principal
Office.
Constituent
Charity
Registrations
Auditor
Bankers. .
Solicitors
Investment
Managers
.
TRUSTEE'S ANNUAL REPORT
Constitution.
Structure,
Governance		 and Management.
Objectives and Activities ..
About Kingston
Hospital		 NHS Foundation
Trust.
Risk Management
Financial
Review.
Investment
Policy.
Our Fundraising
Practices
Achievements
and Performance.
Reserves. .
Plans for the Future.
Statement
ofTrustee's
Responsibilities		 in respect ofthe Accounts.
Independent
Auditor's
Report to		 the Trustee of Kingston Hospital NHS Trust General Charitable Fund ....
Statement of Financial Activities for the Year Ended 31 March 2021
Balance Sheet as at 31 March 2021.
Notes to the Accounts.

Permanent Permanent
Unrestricted Restricted Endowment 2020"21 Unrestricted Restricted Endowment 2019-20
Funds Funds Funds Total Funds Funds Funds Total
Note fooo fooo f000 f000 f000 f000 f000 f000
Income and Endowments from:
Donations
and Legacies		 215 1,232 1,447 357 538 895
Other Trading Activities 65 255 320 79 107 186
Investments 61 61 82 82
Total Income and Endowments 341 1,487 1,828 518 645 1,163
Expenditure
on:
Raising Funds (207) (17) (224) (198) (20) (218)
Charitable
Activities		 (761) (1,091) (1,852) (358) (822) (1,180)
Total Expenditure (968) (1,108) (2,076) (556) (842) (1,398)
Net Gains/(Losses)
on Investments		 538 538 (73) (73)
Net Income/(Expenditure) (89) 379 290 (111) (197) (308)
Transfers
Between Funds		 (20) 20 11 (11)
Net Movement
in Funds		 (109) 399 290 (100) (208) (308)
Total Funds Brought Forward 16 2,034 1,498 57 3,589 2,134 1,706 57 3,897
Total Funds Carried Forward 1,925 1,897 57 3,879 2,034 1,498 57 3,589

31 March 2021 31 March 2020
Total Total
Note OOOO FOOO
Current Assets
Debtors 10 58 48
Investments 11 2,585 2,486
Cash at Bank and in Hand 12 2,889 1,664
Total Current Assets 5,330 4,198
Creditors:
amounts		 falling due within one year 13 (1,451) (609)
Net Current Assets 3,879 3,589
Total Assets less Current Liabilities 3,879 3,589
Net Assets 3,879 3,589
Funds ofthe Charity
Capital Funds:
Permanent
Endowment		 16.1 57 57
Income Funds:
Restricted 16.2 1,897 1,498
Unrestricted 16.3 1,925 2,034
Total funds 3,879 3,589

Not es to the Accounts
Accounting
Policies
The following
accounting
policies have been applied
consistently
in dealing
with items that are considered
matedial
in
relation to the financial statements
ofthe Charity.
Accounting
convention
The Charity
is a public benefit entity and the functional
currency
is Pounds
Sterling (f).
The financial
statements
have been prepared
under the historic cost convention,
as modified
for the revaluation		 of
certain
investments
and properties,
and
in accordance
with
applicable
United
Kingdom
accounting
standards,		 the
Statement
of Recommended
Practice 'Charities
SORP (FRS 102) (effective
1 January 2019)', and the Charities		 Act
2011.Section 1AofFRS 102has been applied and no statement
ofcash flows has been prepared.
The Trustee has a reasonable
expectation
that
it has adequate
resources
to continue
activities
for the foreseeable
future, as stated within their annual
report.
Accordingly
it continues
to adopt the going concern
basis in preparing		 the
financial statements.
1.2 Critical accounting
judgements
and key sources ofestimation
uncertainty
In the application
of the Chaffity's
accounting
policies, management
is required
to make judgements,
estimates		 and
assumptions
about the carrying
amounts
ofassets and liabilities that are not readily apparent
from other sources.		 The
estimates
and associated assumptions
are based on histodical
experience
and other factors that are considered
to be
relevant,
including
expectations
of future events that are believed
to be reasonable
under the circumstances.
Actual
results
may differ from those estimates
and the estimates
and
underlying
assumptions
are continually
reviewed.
Revisions to accounting
estimates
are recognised
in the period
in which the estimate
is revised
ifthe revision affects
only that period or in the period ofthe revision and future periods
ifthe revision affects both current and future periods.
At 31"March 2021,there are no estimates
and assumptions
that have significant
risk ofcausing a material
adjustment
to the carrying
amounts
ofassets and liabilities
within the next financial year.
1.3 Incoming resources
All incoming
resources
are included
in the Statement
of Financial
Activities when the Charity is legally
entitled
to		 the
income, when receipt is probable
and the amount can be quantified
with reasonable
accuracy.
The following
specific
policies apply to categories ofincome:
1.3.1 Gifts in kind
Assets given for distribution
by the Charity are included
in the Statement ofFinancial Activities when distributed.
Assets given for use by the Charity are included
in the Statement
of Financial Activities as incoming
resources
when
receivable.
Gifts made
in kind but on trust for conversion
into cash and subsequent
application
by the Charity are included
in		 the
accounting
period
in which the gifi is sold.
In all cases, the amount at which gifis in kind are recognised
is either a reasonable
estimate oftheir value to the Charity
or the amount
actually realised.
1.3.2 Legacies
Legacies are accounted
foras incoming resources once the receipt ofthe legacy becomes probable.
This occurs once
the final estate accounts have been approved
by all parties.
This approval
provides
confirmation
that payment
of		 the
legacy will be made or property
transferred,
and confirms that all conditions
attached
to the legacy have been fulfilled.
Legacies are included as incoming resources
ifthe approval
happened
before 31 March.
Legacies are disclosed under
voluntary
income
in the Statement
of Financial Activities.

1.3.3 Income from fundraising
activities
General donations
and Gift Aid are disclosed
under voluntary
income
in the Statement
of		 Financial Activities.
Tickets,
auction and sponsorship
income from fundraising
events are disclosed
under activities for generating		 funds.
1.3.4 Grants and other time-related
income
Where grants are related to performance
and specific deliverables,
these are		 accounted for as the Charity earns the
right to consideration
by its performance.
Where
income
is received
in advance
of performance		 its recognition
is
deferred and included
in creditors.
Where entitlement
occurs before income is		 received the income is accrued.
1.4 Resources expended
All expenditure
is accounted
for on an accruals basis and has been classified		 under the principal
categories of 'costs
of generating
funds'
and 'charitable
activities'.
These classifications
comprise
direct expenditure
attributable
to the
activity.
Governance
costs are those costs attributable
to the governance
arrangements
of the		 Charity
which		 relate to the
general
running
ofthe Charity, as opposed to those associated
with charitable		 or fundraising
activity.		 These include
internal
and external
audit, legal advice forthe Trustee and indemnity
insurance.
1.5 Irrecoverable
VAT
Irrecoverable
VAT is charged against the category ofresources expended
for which
it was incurred.
1.6 Employee Benefits
1.6.1 Short-term
employee
benefits
Salaries, wages and employment-related
payments
are recognised
in the period
in which		 the service is received from
employees.
1.6.2 Retirement
benefit costs
Past and present employees
are covered by the provisions ofthe NHS Pensions		 Scheme. The scheme is an unfunded,
defined
benefit scheme that covers NHS employers,
General Practices and other bodies,		 allowed
under		 the direction
ofthe Secretary of State, in England
and Wales.
The scheme is not designed		 to be run in a way that would enable
bodies to identify
their share ofthe underlying
scheme assets and liabilities.
Therefore, the scheme		 is accounted
for
as if it were a defined
contribution
scheme: the cost to the body of participating		 in the scheme is taken as equal to the
contributions
payable to the scheme for the accounting
period.
For early retirements
other than those due to ill health the additional
pension
liabilities
are not funded		 by the scheme.
The full amount ofthe liability for the additional
costs is charged to expenditure		 at the time the Charity commits itself to
the retirement,
regardless
ofthe method ofpayment.
The Charity's
staff, as referenced
in Note 7, are employed
by Kingston
Hospital		 NHS Foundation
Trust		 with the costs
oftheir employment
being cross-charged
to Kingston
Hospital
Charity.
1.7 Charity structure
Incoming resources
and resources expended
are allocated to particular
funds according to their purpose.
Transfers
between
funds may arise where there is an authorised
release of restricted
or		 endowment funds, or when
charges are made from unrestricted
to other funds.
1.7.1 Permanent
endowmentfunds
Funds where the capital is held to generate
income for charitable
purposes
and		 cannot itself be spent, are accounted
for as permanent
endowment
funds.

ns
and Le		 gacies
Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
EOOO E000 EOOO f000 f000
Donations: Corporate 10 239 249 22
Donations: Charitable Trusts 12 268 280 203
Donations: Personal 162 272 434 286
Legacies 31 453 484 384
Total 215 1,232 1,447 895

rading Activities
Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
EOOO EOOO EOOO EOOO EOOO
Special Fundraising Events 57 224 281 159
Local Community Fundraising 31 39 27
Total 65 255 320 186
f Raising Funds
Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
EOOO EOOO E000 E000 E000
Salaries and other administrative
costs 148 13 161 150
Cost ofactivities for generating funds 59 63 68
Total 207 17 224 218

le
Activities
Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
EOOO FOOO EOOO EOOO FOOO
Expenditure
benefiting		 Patients 20 86 106 29
Expenditure
benefiting		 Staff 82 358 440 123
Medical equipment 65 386 451 46
Capital schemes 493 183 676 905
Other activities 15 56 71 6
Office Hardware &Software 8 5 13 1
Office Equipment & Furniture 11 17 28 16
Administration
&		 Governance 59 59 48
Auditor's
remuneration		 8 6
Total 761 1,091 1,852 1,180

osts
2020-21 2019-20
Total Total
EOOO FOOO
Salaries and wages 146 153
Social security costs 15
Pension costs 18 10
Total emoluments 179 170
2020-21 2019-20
Number Number
The average number ofemployees is split as follows:
Raising Funds 3.8 3.8
Charitable activities 0.2 0.2
Other
Total 4.0 4.0

Costs
Unrestricted Restricted 2020-21 2019-20
Funds Funds Total Total
f000 f000 f000 f000
Raising Funds 207 17 224 218
Total 207 17 224 218

Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
f000 f000 f000 f000 f000
Amounts falling due within one year:-
Trade Debtors 3 3 15
Accrued Income 22 31 53 33
Total 25 31 56 48

Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
EOOO f000 f000 EOOO EOOO
Trade creditors 55 15 70 45
Accruals 635 746 1,381
Total 690 761 1,451 609

Permanent
Unrestricted Restricted Endowment 2020-21 2019-20
Funds Funds Funds Total Total
E000 EOOO EOOO EOOO EOOO
Debtors 25 31 56 48
Investments 1,284 1,301 2,585 2,486
Cash at Bank and in Hand 1,306 1,326 57 2,689 1,664
Creditors: Amounts Falling due within
one year (690) (761) (1,451) (609)
Total 1,925 1,897 57 3,879 3,589

16. Funds ofthe Charity
Balance Net Gains I Transfers Balance
31 March Incoming Resources (Losses) on Between 31 March
2020
f000		 Resources
f000		 Expended
EOOO		 Investments
EOOO		 Funds
f000		 2021
f000
16.1 Permanent
endowment
funds
VAW Holton Research —Registered
1056510-1 57 57
Total permanent endowment funds 57 57
16.2 Restricted funds
Bom Too Soon —Registered
1056510-2
105 77 (33) 149
Kingston
Can —Registered
1056510-3
1,167 473 (205) (83) 1,352
Registered
1056510:—
Cancer Research 10 10
Cancer Services —Legacies
I C Lewis —Nursing Research
Orthopaedic
Equipment		 45 45
Urology Equipment 37 (17) 20
Dementia
Care Programme		 (2) 6
COVID-19 Appeal 725 (557) 173
REU &Paediatric Oncology Appeal 32 98 130
Ophthalmology
Services		 26 176 (176) 26
Laurie Todd Foundation 28 (54) (25)
Equipment
Appeals		 15 (18)
Hospital
Equipment		 50 (46)
Total restricted funds 1,498 1,487 (1,108) 20 1,897
16.3 Unrestricted
funds
General 1,118 244 (409) 538 (7) 1,484
Designated 916 97 (559) (13) 441
Total unrestricted funds 2,034 (968) 538 (20) 1,925
Total funds 3,589 1,828 (2,076) 538 3,879
Balance Net Gains I Transfers Balance
31 March Incoming Resources (Losses) on Between 31 Iiilarch
2019 Resources Expended Investments Funds 2020
OOOO f000 LOOO f000 f000 f000
16.4 Permanent
endowment
funds
VA W Holton Research —Registered
1056510-1 57 57
Total permanent
endowment		 funds 57 57
16.5 Restricted funds
Bom Too Soon —Registered
1056510-2
241 116 (252) 105
Kingston Can —Registered
1056510-3
1,131 189 (142) 1,167
Registered
1056510:-
Cancer Research 10 10
Cancer Services —Legacies (5)
I C Lewis —Nursing
Research
Orthopaedic
Equipment		 50 (5) 45
Urology Equipment 71 106 (140) 37
Dementia
Care Programme		 78 150 (220)
General Surgery 35 (35)
Ophthalmology
Services		 26 26
Laurie Todd Foundation 28 28
Equipment
Appeals		 54 (39) 15
Hospital
Equipment		 53 (3) 50
Total restricted funds 1,706 (842) 1,498
16.6 Unrestricted
funds
General 1,915 381 (504) (73) (601) 1,118
Designated 219 137 (52) 612 916
Total unrestricted
funds		 2,134 518 (556) (73) 2,034
Total funds 3,897 1,163 (1,398) (73) 3,589
16.7 Nature and purpose ofeach Nature and purpose ofeach Nature and purpose ofeach fund
Name offund Description ofthe nature
and purpose ofeach fund
Permanent
endowment		 funds
V A W Holton —Research Capital to be held in perpetuity.
Income to be		 used for any research activity
undertaken
by the Hospital
Restricted funds
Born Too Soon To be used for any charitable
purpose or purposes		 to provide facilities for
treatment
ofpremature
babies
Cancer Research To be used for research
into cancer
Dementia
Care Programme		 To deliver consistently
excellent dementia
care
General
Surgery		 To enhance surgical services
Hospital
Equipment		 To purchase
medical
equipment
Ophthalmology
Services		 To support
ophthalmology
services provided		 by the Royal Eye Unit
Kingston
Hospital Cancer		 Unit Appeal To relieve sickness and advance the health ofpatients ofKingston
Hospital
(known as Kingston Can) NHS Foundation
Trust who are (a) suffering		 from chronic or critical illness
(with a particular
emphasis
on those suffering		 from cancer) or (b) suffering
from a disability
or illness
attributable
to old		 age: including, but not limited
to, by provision
of facilities,
equipment
and		 services and the provision of
support
and information
to their families
and		 carers.
I C Lewis —Nursing Research To provide
bursaries
for awards
to encourage
research		 and training by
nurses
Orthopaedic
Equipment		 To purchase
orthopaedic
equipment
Urology
Equipment		 To purchase
urology equipment
Cancer Services To support
the care and treatment
of patients
with		 cancer at Kingston
Hospital
Laurie Todd Foundation To raise awareness
and support research
into oesophageal		 cancer
COVID-19 Appeal To support the health
and wellbeing
ofstaff during		 and post-pandemic
REU &Paediatric Oncology Appeal To support the development
ofthe Royal Eye Unit		 at ground floor level to
create a dedicated
medical
retina
unit and		 a stand-alone paediatric day
care oncology
unit at first floor level which		 is linked to the rest of the
Children's
Service
Equipment
Appeals		 Tobe used tosupport medical equipment
featured		 in the Charity's appeals.
Tosupport the funding
ofspecific items ofequipment		 to improve diagnosis,
treatment
and care.
Unrestricted
funds
General
Fund & Designated		 Funds The unrestricted
funds are available
to be spent for		 any of the purposes of
the Charity