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2023-03-31-accounts

Reference &Administrative
Information.
Corporate Trustee
Directors ofthe Corporate Trustee
Tru'st &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
Going Concern ...
Plans forthe Future 12
Statement ofTrustee's
Responsibilities
in respect ofthe Accounts. 13
Independent
Auditor's
Report to the Trustee
ofKingston Hospital NHS Trust General Charitable Fund..... ..14
Statement ofFinancial Activities forthe Year Ended 31 March 2023. .17
Balance Sheet as at 31 March 2023 .18
Statement ofCash Flows for the Year Ended 31 March 2023.. 19
Notes tothe Accounts. . 20

Permanent Permanent
Unrestricted Restricted Endowment 2022-23 Unrestricted Restricted Endowment 2021-22
Funds Funds Funds Total Funds Funds Funds Total
Note FOOO KOOO EOOO FOOO FOOO FOOO 5000 FOOO
Income and Endowments from:
Voluntary
Income and Legacies
576 1,374 1,950 263 1,020 1,283
Other Trading Activities 126 39 165 57 200 257
Gifts 818 818
Investments 151 151 59 59
Total Income and Endowments 853 1,413 2,266 379 2,038 2,417
Expenditure
on:
Raising Funds (267) (18) (285) (207) (14) (221)
Charitable
Activities
(480) (882) (1,362) (425) (1,652) (2,077)
Total Expenditure (747) (900) (1,647) (632) (1,666) (2,298)
Net Losses on Investments (122) (122) 283 283
Net Income/(Expenditure) (16) 513 497 30 372 402
Transfers
Between Funds
10 16 (16)
Net Movement
in Funds
0 497 497 30 372 402
Total Funds Brought Forward 17 1,955 2,269 57 4,281 1,925 1,897 57 3,879
Total Funds Carried Forward 1,955 2,766 57 4,778 1,955 2,269 57 4,281

31 March 2023 31 March 2022
Total Total
Note OOOO f000
Current Assets
Debtors 11 122
Investments 12 3,127 3,191
Cash at Bank and in Hand 13 4,456 3,976
Total Current Assets 6,220 7,289
Creditors:
amounts
falling due within one year 14 (3,442) :(3,008)
Net Current Assets 4,776 4,281
Total Assets less Current Liabilities 4,776 4,281
Net Assets 4,778 4,281
Funds ofthe Charity
Capital Funds:
Permanent
Endowment
17.1 57 57
Income Funds:
Restricted 17.2 2,766 2,269
Unrestricted 17.3 1,955 1,955
Totalfunds 4,776 4,281

2022-23 2021-22
Total Total
f000 f000
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income for the financial year 497 402
Adjustments
for:
Losses on Investments 122 (283)
Dividends
from Investments
and Interest from bank * (151) (59)
Separate material
item ofincome (non-cash)
(650)
(Increase)
in Debtors
(575) (67)
Increase
in Creditors
433' 1,557
NET CASH PROVIDED BY OPERATING ACITIVITIES 387 900
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of Investments
Interest from bank '
93 385
2
NET CASH PROVIDED BY INVESTING ACTIVITIES 93 387
Change
in cash and cash equivalents
during the reporting
period 480 1,287
Cash and cash equivalents at the start ofthe reporting period 3,976 2,689
Cash and cash equivalents at the end ofthe reporting
period 4,456 3,976

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
ofthe
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 ofFinancial Activities.
1.3.3 Income from fundraising
activities
General donations
and Gift Aid are disclosed
under voluntary
income
in the Statement
ofFinancial 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
cat'egories
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
of the Charity, as opposed
to those associated
with charitable
or fundraising
activity.
These include
internal
and external
audit, legal advice for the 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 8, 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.

Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
f000 f000 f000 OOOO f000
Donations: Individual Giving 102 201 303 211
Donations: Small Grants 3 2 5 268
Donations: Major Gifts 19 656 675 500 .
Legacies 452 515 967 304
Total 576 1,374 1,950 1,283
rading Activities
Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
f000 f000 f000 OOOO f000
Events and Community 126 39 165 . 257
Total 126 39 165 257

Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
FOOO FOOO FOOO OOOO FOOO
Gifts 818
Total 818

fRaising Fu nds
Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
f000 FOOO F.OOO f000 FOOO
Salaries and other administrative
costs 155 13 168 137
Cost ofactivities for generating funds 112 5 117 84
Total 267 18 285 221
le
Activities
Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
OOOO FOOO FOOO f000 f000
Expenditure benefitting Patients 35 110 145 110
Expenditure benefitting Staff 166 31 197 331
Medical equipment 46 250 296 173
Capital schemes 132 467 599 1,374
Other activities 13 19 32 16
Office Hardware &Software (17)
Office Equipment & Furniture 14 14
Support Costs 79 79 76
Total 480 882 1,362 2,077

osts
2022-23 2021-22
Total Total
OOOO FOOO
Salaries and wages 154 137
Social security costs 18 16
Pension costs 22 21
Total emoluments 174
2022-23 2021-22
Number Number
The average number ofemployees is split as follows:
Raising Funds 4.5 4.5
Charitable
activities
0.5 0.5
Other
Total 5.0 5.0

Charitable Raising 2022-23 2021-22
Activities Funds Total Total
f000 f000 OOOO F000
Fundraising Costs 285 285 221
Administration &Governance 70 70 65
Auditor's Remuneration 9 9 11
Total 79 285 297

Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
OOOO f000 f000 6000 f000
Amounts falling due within one year:-
Trade Debtors 6 6 14
Accrued Income 287 631 108
Total 293 637 122

s: amounts
falling due wit
hin one year
Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
f000 f000 OOOO OOOO f000
Trade creditors 106 46 152 134
Accruals 1,078 2,212 3,290 2,874
Total 1,184 2,258 3,442 3,008

ets Between Fund s
Permanent
Unrestricted Restricted Endowment 2022-23 2021-22
Funds Funds Funds Total Total
FOOO f000 f000 OOOO OOOO
Debtors 293 637 122
Investments 1,182 1,945 3,127 3,191
Cash at Bank and in Hand 1,664 2,735 57 4,456 3,976
Creditors: Amounts Falling due within
one year (1,184) (2,258) (3,442) (3,008)
Total 1,955 2,766 57 4,778 4,281

The negative closing balance on this fund isa timing this fund isa timing difference and was cleared difference and was cleared difference and was cleared in the 2023-24 financial year in the 2023-24 financial year following
the successful conclusion ofthe fundraising campaign to extend the Royal Eye Unit and develop a paediatric day care
oncology unit at first floor level.
Balance .Net Gains I Transfers Balance
31 March Incoming Resources (Losses) on Between 31 March
2021 Resources Expended Investments Funds 2022
f000 f000 f000 f000 f000 f000
17.4 Permanent
endowment
funds
VA W Holton Research —Registered
1056510-1 57 57
Total permanent
endowment
funds 57 57
17.5 Restricted funds
Born Too Soon —Registered
1056510-2
149 166 (146) 169
Kingston
Can —Registered
1056510-3
1,352 154 (150) 1,356
Registered 1056510:-
Cancer Research 10 10
Cancer Services —Legacies 4 5
I C Lewis —Nursing
Research
4 4
Orthopaedic
Equipment
45 45
Urology
Equipment
20 (2) 18
Dementia
Care Programme
6 (3) 4
COVID-19 Appeal 173 121 (202) 92
REU 8 Paediatric Oncology Appeal' 130 669 (1,150) (351)
Ophthalmology
Services
26 26
Laurie Todd Foundation (25) 32 7
Equipment
Appeals
76 (12) 64
Hospital
Equipment
(1) 2
FUNDS FROM KINGSTON CCG:-
Kingston
Primary Care Trust
Charitable
Fund
101 101
Surbiton
Hospital
Fund
714 714
Tolworth
Hospital
Fund
3 3
Total restricted funds 1,897 2,038 (1,666) 2,269
17.6 Unrestricted
funds
General 1,484 288 (550) 283 (5) 1,501
Designated 441 91 (83) 5 453
Total unrestricted
funds
1,925 379 (632) 283 1,955
Totalfunds 3,879 2,417 (2,298) 283 4,281

Nature and purpose ofeach fund ofeach fund
Name offund Description
ofthe nature and purpose ofeach fund
Permanentendowmentfunds
VAW Holton —Research Capital tobe held in perpetuity.
Income tobe used for any research activity
undertaken
by the Hospital
Restricted funds
Bom 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 Appeal To deliver consistently
excellent dementia care
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: induding,
but not limited
to, by provision
offacilities, 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
Cancer Services To support
adult
cancer
services
and
those
affected
by
providing
information
and support
VAW Holton —Research Income
derived
from
the
permanent
endowment
to be used
for
any
research
activity undertaken
by the Hospital
Orthopaedic
Equipment
To purchase
orthopaedic
equipment
Urology Equipment To purchase
urology equipment
Laurie Todd Foundation To raise awareness
and support research
into oesophageal
cancer
COVID-19 Appeal I Staff Support 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
Fundraising
Appeals
Tobe used tosupport medical equipment
featured
in the Charity's appeals.
Tosupport the funding ofspecific items ofequipment
to improve diagnosis,
treatment
and care
Kingston
Primary
Charitable
Fund
Care Trust Forany charitable purposes
relating tothe general orany specific purposes
of the Kingston
Hospital
NHS Foundation
Trust or the purposes
of the
Health Services (as described
in S1 National
Health Services Act 2006or
any statutory
modification
thereof)
Surbiton
Hospital
Fund Forany charitable purposes
relating tothe general orany specNc purposes
of the Kingston
Hospital
NHS Foundation
Trust or the purposes
of
the
Name offund Name offund Description ofthe nature and purpose ofeach fund
Health Services (as described in S1 National Health Services Act 2006 or
any statutory modification thereof)
Tolworth Hospital Fund For any charitable
purposes
relating to the national health service wholly
or mainly for the services provided
by Toiworth
Hospital
Hospital Equipment Fund To purchase medical equipment
NHS Charities Together To support the growth and development
of
Kingston Hospital Charity's
fundraising programme
Unrestricted funds
General Fund &Designated Funds The unrestricted
funds are available to be spent for
any ofthe purposes of
the Charity