## **Devon Partnership NHS Trust Special Charity Annual Report 2020/21** 

## **Contents** 

- **Update** 

- **Background** 

- **Update from the Chair of the Charitable Funds Committee** 

- **About our Charity** 

- **Review of the Year** 

- **Future Activity** 

- **Finance Report** 

## **Update** 

## **The annual report and accounts have been made to reflect the impact of Covid-19.** 

The annual report and accounts reflects the impact of the pandemic on the charity’s fundraising plans and income, 

activities during the year, financial position and the impact on unrestricted reserves. 

We became a member NHS Charities Together in April 2020 to benefit  from  public  fundraising raised for the NHS in response  to  the  Coronavirus  pandemic.  NHS  Charities Together have provided three stages of funding as follows: 

- **Stage  1** –  Secured  an  initial  £56,500  to support  the  immediate  impact  of  staff  and patients affected by COVID-19. Further funding from this stage included: 

   - **Second Wave Funding** - Supporting further requests as a result of the pandemic. Current requests include purchasing IPADS that can be loaned to patients by our community teams and a staff initiative - £50,000 

   - **3rd Distribution** – Secured £50,000 to improve bike facilities across three of our owned sites. 

- **Stage 2** – Community Grants aimed at supporting the wider NHS and voluntary sector in responding to COVID-19. £534,693 was allocated for the Devon STP. The lead charity for Devon is Plymouth Hospitals Charity. A Devon Charity Consortium was formed which also includes Exeter, Torbay and North Devon trusts. A delivery partner 



proposal has been submitted and a decision will be made 21/22. 

- **Stage  3** –  Recovery  grant  being  used  to support  the  Trusts  Wellbeing  Programme  – £77,000. An application has been submitted March 21 and a decision will be made in July 21. 

To facilitate the stage one grants, the Head of Fundraising encouraged all staff members to submit requests on behalf of their service or team.  To date 93 COVID-19 charitable requests have been approved 

Expenditure  on  staff  welfare  and  patient  welfare  has significantly increased against the previous year. 

During the first lockdown, members of the public donated gifts  in  kind  to  our  sites  across  Devon.  Where  these donations are not material and were immediately distributed to and consumed by staff and patients, they have been declared and recorded. This includes items such as meals, Easter eggs and hand cream. 

## **Background** 

Donations supporting the wellbeing needs of our staff and patients has been a focus for the charity as a result of the pandemic. 

## **Our vision:** 

- A  society  where  investing  charitably  in  mental health and learning disability services is embraced 

- Enabling your NHS to exceed expectations every day 

- Gives hope and support 

- Inspire hope for the future 

## **Our Mission:** 

- Make  a  difference  to  the  people  we  care  for  and provides  a  platform  which  encourages  recovery, wellbeing and draws closer links to the community 

- Providing funding above and beyond what the NHS is able to fund 

- Discovering new opportunities for the Trust 

Our charity also enables our staff to go the extra mile in helping both adults and children with mental health and learning disability needs. 

- Supporting staff and patient wellbeing 

In  line  with  the  launch  of  our  first  appeal  the  dynamic decision  was  made  to  move  away  from  our  registered charity name, Devon Partnership NHS Trust Special Charity 



and use DPT Charity as our new working name which is reflected in the remainder of the report. 

## **Update  from  the  Chair  of  the Charitable Funds Committee on the DPT Charity** 

Welcome to our annual report for 2020/21. We are a charity which  exists to meet the wishes of patients, carers and employees of the Trust to enhance the care they are able to give. The Devon Partnership NHS Trust acts as the charity’s trustee. 

We provide a charitable platform for communities across Devon  and  the  wider  South  West,  to  create  together, enhance and invest in their NHS mental health and learning disability services. 

2020/21 has been a year like none other which has meant that a lot of our original plans changed. 

Our work has been focused on the last 12 months on both ours and NHS Charities Together emergency appeals. 

## **Key highlights of our year:** 

   - The allocation of £77,000 in stage 3 grants from NHS Charities  Together  to  be  used  to  start  Covid-19 recovery work in the Trust. 

   - Launch of the DPT Charity COVID Appeal in April 20 which raised £12,000. 

   - Receiving  £190,000  in  legacy  income  to  support services in the Torbay region, which will be used to enhance the environment at new  Torbay  Adult Mental Health Unit in 21/22. 

   - Receiving and distributing goods generously donated to  support  NHS  staff  as  they  worked  through  the lockdown period from March to July 2020. Particularly memorable was the distribution of Easter Eggs to all patients and staff. 

   - Successfully launched our charity lottery in November  2020  in  partnership  with  Your  Charity Lottery. To date this has raised £1000. 

   - Your donations made this work possible, and your future  donations  are  the  key  to  our  continued success. 

   - As we begin to emerge from the pandemic we will be reviewing our plans and identifying opportunities to support recovery. 

   - This is my third report as Chair of the Charitable Funds Committee, and I would like to thank everyone who has donated gifts or money this year to support our staff and patients. 

- Receiving  £56,500  in  stage  1  grants  from  NHS Charities Together that we used to respond to the Covid-19 pandemic, supporting the wellbeing of staff and patients. 



## **About our Charity** 

Our Charity is funded by donations received from people who use our services, their relatives and families, our hard working staff, the general public and through legacies. 

Our objective is to give hope and support to those with mental health and learning disability needs across Devon. The funds raised make a huge difference to the people we care for and provide a platform which encourages recovery, wellbeing and closer links to the community, above and beyond what the NHS is able to fund. 

Broadly speaking, we raise funds to support projects in the following categories: 

- Supporting people who use our services - for example purchasing therapies, activities or services not normally provided by the NHS 

- Supporting staff – by improving facilities or contributing to their improved health and wellbeing 

- Providing equipment 

- Improving the environment 

- Supporting  research  in  the  field  of  mental  health and/or learning disability 

- Supporting  pioneering  services  –  identifying  and contributing to innovative, ground breaking clinical projects not currently funded by the NHS. 

- The Charity Fundraising Policy (new and introduced in 20/21) 

Additional work reviewing the Fundraising Policy and Charitable Funds Procedure Manual. While we always try to respect and acknowledge the wishes of our donors, we have ultimate discretion about how and where to use our charitable funds in accordance with the NHS Act 2006, sections 213 – 222. 

## **Review of the Year** 

## **COVID-19** 

On the 23[rd] March the government announced lockdown measures due to the spread of COVID-19. This has had a significant  impact  on  our  services,  our  staff  and  the patients we care for during the last 12 months. While this is a physical health emergency, it is also  a mental health emergency and it has never been more important to look after our wellbeing. The response from the community with regards to fundraising, donations and gifts was overwhelming. Our Charity has seen a significant increase in both fundraising activities and money raised. As a result of this we launched a Charity COVID Appeal in April 20. To date this has raised over £12,000. Along with £156,500 in grants we received from NHS Charites Together we have been able to support the wellbeing of staff and patients. 

## **Supporting People who use our Services** 

## **Brings Music to our Ears** 

Patients  at  Langdon  Hospital  now  have  the  chance  to experience an array of different musical instruments. Via the Charity COVID Fund they were able to purchase a harp, 



an electric guitar, a portable PA and an IPAD compatible keyboard. 

Music  is  scientifically  proven  to  'lift'  mood  and  increase serotonin levels, something we all need during the pandemic. It also fosters good relationships, inspires and gives an opportunity for the patients to immerse themselves in a creative task. 

Kelly Young, Technical Instructor at Langdon Hospital said, “Before charitable funds, I did not have the equipment I needed to run sessions and it has certainly enhanced what I’m  able  to  offer  by  having  the  right  tools  to  promote engagement”. 

## **Supporting  patients  at  Belvedere  Ward,  Franklyn Hospital Ward at a time when visiting was severely restricted due to COVID-19.** 

Vicky Shorters, Ward Manager said, “Many of our patients are not able to retain information about the crisis and do not  understand  why  they  cannot  see  their  loved  ones, which can impact on their levels of distress. We have also struggled  with patients  getting  access  to  items  that families,  or  friends  may  bring  into  the  ward  such  as toiletries or luxury items. 

As a ward we were keen to support wellbeing by arranging pamper sessions where patients can have manicures, hand massages and be involved in other therapeutic activities. Alongside that we were keen to make sure that all patients had access to toiletries to further promote their wellbeing and self-image. 

The charitable funds money has enabled us to order a wide variety of pamper items such as luxury soaps, lip balms, body sprays, hand creams, manicure items – emery boards, cuticle oil,  nail polish, manicure pots and hand massage calming oil.” 

## **Supporting Staff** 

**Physical health is important for supporting mental health.** Staff on the Beech Unit have used charitable funds to purchase yoga mats and have been attending weekly yoga sessions. The yoga sessions were held on the ward up until it closed for refurbishment, and staff are now attending the sessions online via zoom. 

The yoga sessions were set up as part of a staff well-being project on the Beech Unit and staff have found that the sessions are relaxing and a good way to switch off from the stresses of work. 

May Langley, who is a trainee nursing associate has said, “The yoga classes have been a great way to relax in the evening, and it is lovely to do it with people I know, instead of strangers at a gym. It has been especially helpful to have something to do together which helps me relax and forget all the stresses of work and COVID for a while”. 

## **Garden Benches have been purchased for St Johns Court  Garden  in  Exmouth  to  provide  an  outside space for staff to sit during their lunch break and reduce stress.** 

Trevor Moir, Community Team Manager said, “This simple but  effective  way  of  introducing  a  tranquil  area  for  our staff, who are working hard during this crisis will positively 



impact wellbeing. This will give us a space to enable the team to enjoy the garden and give them the opportunity to relax during a busy shift”. 

## **Garden  furniture  for  Secure  Services,  Drug  and Alcohol Service and Bristol Dementia Service.** 

Lorraine Morgan, Business Support Co-ordinator at Bristol Dementia  Service  said,  “The  bench  is  situated  in  the gardens of Brookland Hall, which  is a little oasis  in the middle of the City, the garden is full of birds and wildlife including squirrels and foxes.  It would definitely help staff to  unwind from  the stresses  of their roles, especially in these  difficult  times  and  whatever  the  future  brings. Without  doubt,  this  will  be  heavily  used  in  the  warmer months and will have a positive impact on staff’s mental health and wellbeing”. 

With  regards  to  comfort  items  for  staff  and  patients including food and drink the charity has distributed £5,786. Requests have included hampers for staff shielding, toiletries, clothing and refreshments. 

## **Lemon Jelli Mobile Caterers visited Whipton Hospital to provide our staff with a sweet treat and a warm drink courtesy of Charitable Funds.** 

Ann Kingdon, Business Support Administrator said, “It was such  a  treat  for  our  hard  working  staff  and  even  the weather  was  kind  to  us  too.   I’ve  had  lots  of  positive feedback from my team saying how much they enjoyed the food. Also having some brief time out to spend with work colleagues was an added bonus”. 

During the lockdown, staff at Langdon Hospital, Dawlish were struggling with the restrictions and lack of connection  both  in  and  out  of  work.  Funds  helped  us provide opportunities to come together safely at drop in sessions. 

Staff talked about how they had not realised how little they had relaxed in recent weeks and months and how lovely it was to take some time out to connect and reflect. They were able to share with each other what helped them to cope  and  also  reflect  on  all  the  changes.  Funding from the Charity COVID Fund helped our Secure Services staff at a time when they really needed it and feedback from those that attended said it was very much appreciated. 

## **Providing Equipment** 

## **A  barista  coffee  machine  was  purchased  for  Café Oasis at Langdon Hospital.** 

They are now providing patients and staff with Americanos, Latte’s  and  Cappuccinos  all  made  with  freshly  ground coffee beans. 

Simon Burnett, Occupational Therapist Technical Instructor said: "This is an amazing opportunity for patients that work in  the  café  to  learn  and  develop  new  vocational  skills, which will be beneficial to their transition back in to the community." 

## **Supporting Patients with Learning Disabilities** 



A patient with a learning disability who required support from  his  Physiotherapist  recently  to  review  his  standing frame.  The  patient  enjoyed  playing  games  while  he  is standing and was very happy when his Physio took some new equipment for him to use. They also needed him to stay  active  when in his wheelchair.  Playing  skittles  is a great way to encourage him to sit up tall and move his arms – he was very excited when he got a strike! 

This  equipment  will  allow  many  adults  with  learning disabilities  across  Devon  to  enjoy  new  activities  while keeping fit and active. 

**The Teignbridge Care Home Education and Support Service  purchased  sensory  equipment  to use  with care  homes,  to demonstrate the  benefits for  staff and residents, so that we can support people during this  time.** Sensory  equipment  such  as  therapy  dolls, weighted vests, weighted lap pads and soft toys already have a strong evidence base for improving the quality of life  for  people  with  dementia.  Covid-19  has  obviously impacted care home residents hugely, and not being able to see family and go out and do usual, beneficial activities is adding to the upset and distress. 

## **Improving Environment** 

**Have  enhanced  15  outside  areas  across  the  Trust which has included garden benches, parasols, planters, a greenhouse and bird tables.** 

In addition to this we have also offered all wards planting packs in the summer and autumn put together by New Leaf in Exminster with a total of 45 wards accepting the offer. 

As  well  as  these  outside  enhancements  we  have  also purchased five gazebos for services that requested this so that they can do socially distanced activities outside. 

Cofton Ward at the Dewnans Centre, Dawlish had a patient day garden makeover, inspired by the New Leaf planting packs offered to wards funded by charitable funds.  One patient  worked for  over  five hours  and  transformed the garden with bedding plants and salad veggies. 

Beech  Unit  at  Torbay  Hospital  have  transformed  their garden  with  an  array  of  plants,  planters  and  a  mini greenhouse. Patients have commented that the garden is wonderful,  with  varieties  of  plants,  including  vegetables and flowers, which has given them something to do during the restrictions. 

Lewis Powell, Ward Manager at Beech Unit said, “Engaging in gardening whilst COVID restrictions have been in place has been a life saviour for patients and staff. It has really allowed  for  some  wonderful  therapeutic  activities  and educational conversations to take place”. 

## **Better Bike Facilities** 

The DPT Charity was successful in a further application to NHS Charities Together for £50k to enhance bike facilities at Wonford House, Franklyn Hospital and Langdon Hospital, in a bid to support staff and patients to cycle to our sites. 

By meeting this growing demand, supporting the immediate impact of the pandemic and encouraging more people to get pedalling, we are supporting mental health through exercise. This will also: 



- Reduce the risk of COVID-19 contagion by avoiding public transport where possible. 

- Boost the immune system and well-being. 

- Reduce  the  carbon  footprint,  congestion  and pollution. 

- Save money in the current economic climate. 

- Reduce  the  pressure  on  our  limited  available spaces in our car parks. 

- Supports  our  current  aims  in  our  sustainability and green transport plans. 

Anna Chapple, Premise Manager at the Trust said, “It was wonderful news that our Charity Team secured this grant to improve  the  facilities  across  these  sites,  enabling  more people  to  have  the  option  to  cycle.  This  will  positively contribute towards our future green transport plans and I for one can’t wait to see more bikes being used”. 

## **Estuary  House  in  Newton  Abbot  who  applied  for funds to purchase plants for their open plan office.** 

Steve Jones,  Clinical Team Manager at Teignbridge OPMH Community, said “The plants have enabled staff to enjoy a break from looking at screens all day to looking at nature even  just  for  a  few  moments  as  the  plants  are  spaced evenly around the large open plan office, which has proven mental health benefits to staff health and wellbeing”. 

A simple but effective introduction of plants has improved the environment and has helped to create a more relaxing space. 

**Sarah  Noakes,  Forensic  Psychologist  at  Langdon Hospital,  Dawlish  supported  the  DPT  Charity  by** 

**selling honey from her bees, because she could see the great work across the trust and the small things we can do to support them.** She said, “I often hear about ideas for improvements and small scale projects that people want to take forward and a charity allows people to apply for resources to make these happen.  In particular my work with the Sustainable Development Steering group and locally  at  Langdon  with  the  Think  Green  group,  has enthused me with what we can do to make changes across the trust that help the environment.  This is often not high on the agenda in the NHS but we have such opportunity and responsibility to act sustainably by very small actions. DPT has a three year sustainable development plan with clear targets that we all individually and collectively need to take forward.   My passion for the environment  whilst promoting bees was an obvious combination so selling the honey  my  bees  tirelessly  make  was  the  obvious  way forward to raise money”. 

## **Supporting Research** 

## **Supporting Pioneering Services** 

## **NHS Charities Together Community Partnerships Grants** 

Aimed at supporting the wider NHS and voluntary sector community in responding to COVID-19. Examples of potential projects could be managing the transition of the elderly from hospital to home, mental health support and supporting vulnerable members of the community or end of life care. They may also support early intervention, reducing  disparity  or  focus  on  preventative  health  and 



social care with a focus on diversity within the population. Projects or initiatives that should be covered by core NHS or  social  care  funding  or  those  which  are  only  hospital focussed will not be accepted. 

£30million has been allocated for this stage and for Devon STP £534,639. 

The grant allocations were ring-fenced but must be applied for. An identified lead NHS charity for each STP will have the  responsibility  for  applying  for  and  distributing  the funding for one or more projects which meet the brief of supporting communities through partnerships with relevant social  and  health  care  organisations  (public and/or  third sector). Applicants should be able to demonstrate that they have  consulted  widely.  The  lead  charity  for  Devon  is University Hospitals Plymouth. 

The  bid  for  the  Community  Partnerships  Grant  will  be submitted by May 21 and we should know the outcome by end July 21. Projects are likely to start in September 21. 

## **Future activity** 

2021/22 promises to be another year where the DPT will capitalise  on  the  increased  engagement  to  grow  the Charity, which will include: 

- Granting  more  wishes  to  enhance  the  Trust’s services. 

- Pay  significant  focus  on  Trust  and  Grants  to support small, medium and high value requests. 

The success we have seen in the last year demonstrates how, with people’s help, we can make a difference to those with mental health and learning disability needs. 

## **Finance Report** 

## **Income for the year ended 31 March 2021** 

In the 2020/2021 financial year the Charity had incoming resources of £378k made up of, £26k from donations and fundraising activities, £162k in grants and £190k in from a legacy detailed within the update section of this report. The chart below shows a comparison of income for this year against the previous three years. Highlighting the significant increase due to new sources of grant and legacy income received. 

- Formalise the Charity’s new brand and identity. 

- Launch a public fundraising appeal to support a significant project in line with the Trust priorities. 

- Introduce more ways in which donors can engage and support including a DPT Charity owned event. 




**----- Start of picture text -----**<br>
Income Comparison<br>250<br>17/18<br>200<br>18/19<br>150<br>19/20<br>100<br>20/21<br>50<br>0<br>Qtr1 Qtr2 Qtr3 Qtr4<br>Income<br>**----- End of picture text -----**<br>


## **Expenditure for the year ended 31 March 2021** 

During 2020/21, the Charity spent £164k on charitable activities supporting patients’ and staff welfare and amenities. Examples of which can be seen within the review of the year section of this report. 

Further to this the Charity spent £9k on administration and support costs including the Trust’s administrative charge for services provided, a contribution to the NHS Charities Together membership and audit fees.   This is a reduction from the previous year due to the redeployment of the Charity Fundraiser to support charitable activities and grant management during the pandemic. 

The chart below details a comparison of expenditure between 2019/20 and 2020/21 showing the increase in patient and staff welfare expenditure in light of the NHS Charities Together grants received. 


**----- Start of picture text -----**<br>
Analysis of expentidure<br>£80,000<br>£70,000<br>£60,000<br>£50,000<br>£40,000<br>£30,000<br>£20,000<br>£10,000<br>£0<br>Patient welfare and amenities Governance Fundraiser costs<br>2020/21 2019/20<br>**----- End of picture text -----**<br>


The Charity paid a balance of £102k to the Devon Partnership NHS Trust for transactions undertaken through the Trust accounts payable function, including £1.2k for the statutory audit fee. 

Staff contributions to training and development are available to the value of £200 to assist with the funding of away days to further educate staff, thereby promoting efficient performance of their duties. 

An overview of the charities income and expenditure for the year can be found in the graph below 



## **Charity Fund Balances** 

## **Charity Income and Expenditure 2020-21** 


**----- Start of picture text -----**<br>
 £800,000<br> £700,000<br> £114,021<br> £600,000<br> £49,941<br> £500,000   £25,476  £8,700<br> £400,000<br> £190,000  £161,600<br> £300,000   £615,171<br> £526,626<br> £453,571   £477,240  £468,540  £468,540<br> £200,000<br> £263,571  £263,571<br> £100,000<br> £-<br>Opening Balance Grants Expenditure Admin Costs<br>**----- End of picture text -----**<br>


The Charity has increased its presence across the Trust in year due to a significant uptake in expenditure requests as a response to COVID-19 and the grant income that became available. Fundraising events were limited due to the pandemic in 2020/21. However, during first lockdown in April and May the Charity saw just over 60 JustGiving pages being created. 

The Charitable fund balances at 31 March 2021 were £469k[1] incorporating net spend of £264k from the end of the 2019 / 2020 financial year. 


**----- Start of picture text -----**<br>
Fund Balances Year on Year<br>£500,000<br>£400,000<br>£300,000<br>£200,000<br>£100,000<br>£0<br>2016-17 2017-18 2018-19 2019-20 2020-21<br>**----- End of picture text -----**<br>


## **Structure, Governance and Management of the Charitable Funds** 

The Charity was created by Trust Deed on the 25 June 1996 when it was named as the Exeter & District Community Health Service Charitable Funds. In February 2009 it was renamed  Devon Primary  Care  Trust  Charitable  Fund and Other Related Charities and on 8 March 2013, the Charity was  transferred  to  Devon  Partnership  NHS  Trust,  who assumed Corporate Trustee status from that date, with the Charity being renamed Devon Partnership NHS Trust Special Charity in April 2013. 

1 Excluding the share in a property asset at £100k. 



Within the Charity are a number of earmarked (designated) funds relating to particular wards and departments. The Charity manages spending through Fund Managers for each Directorate to spend in accordance with agreed authorisation limits. Fund Managers for each of the designated  funds  manage  these  funds  on  a  day-to-day basis  within  the  standing  financial  instructions,  standing orders  and  powers  of  delegated  authority  set  by  the Corporate Trustee. The Trustee oversees the management of  the  funds  and  has  the  authority  to  amend  a  fund purpose or amalgamate funds under a de-minimise level. 

The Corporate Trustee is Devon Partnership NHS Trust. The Executive  Directors  and  Non-Executive  Directors  of  the Trust  Board  share  responsibility  to  ensure  that  the  NHS body fulfils its duties as Corporate Trustee when it manages the  charitable  funds.  The  Chairman  and  Non-Executive Directors are appointed by NHS Improvements.  The Chief Executive  and  Executive  Directors  are  appointed  by  the Board. 

During the year, the Board of Devon Partnership NHS Trust on behalf of the Corporate Trustee, has delegated responsibility  to  manage  the  charitable  funds  to  the Charitable Funds Committee. This Committee has delegated powers to appoint other committees as required and set up a Fundraising Committee. 

The Director of Finance and Strategy is responsible for the day-to-day management and control of the administration of  the  Charitable  Fund.  The  Director  of  Finance  and Strategy  has  particular  responsibility  to  ensure  that  the 

spending is in accordance with the objectives and priorities agreed by the Charitable Funds Committee and the Board; that the criteria for spending the charitable monies are fully met; that full accounting records are maintained; and that devolved decision making or delegated arrangements are in accordance with the policies and procedures set out by the Board on behalf of the Corporate Trustee. 

The Charitable Funds Committee is in place to co-ordinate the provision of assurance to the Board of Directors, that the funds are accounted for, deployed and invested in line with  legal  and  statutory  requirements.  The  Committee ensures  the  stewardship  and  effective  management  of funds which have been donated, bequeathed and given to the Devon Partnership NHS  Trust  Special Charity  for charitable purposes. In addition the Committee reviews the Charity’s investment Strategy and ensures the investment of funds is ethical and compatible with the objective of improving  health  and  healthcare,  in  accordance  with  its investment policy. The Committee approves items of expenditure that exceed the delegated limits in accordance with the Terms of Reference. 

## **Corporate Trustee:** 

The  Corporate  Trustee  for  Devon  Partnership  NHS  Trust Special Charity is Devon Partnership NHS Trust. 

The  Directors  who  served  Devon  Partnership  NHS  Trust during  the  financial  year  ended  31  March  2021  are  as follows: 

- Andy Willis, Chair Non-Executive Director 



- Melanie Walker, Chief Executive 

- Sue Smith, Chief Operating Officer 

- David Somerfield, Medical Director 

- Phill Mantay, Director of Finance and Strategy 

- Chris Burford, Director of Nursing and Professions 

- David Gebbie, Non-Executive Director 

- Gerry Marshall, Non-Executive Director 

- Ian Turner, Non-Executive Director 

- Martin Beaman, Non-Executive Director 

## **Charitable Funds Committee** 

During the year ended 31 March 2021 the membership of the Committee was made up as follows: 

- David Gebbie, Non-Executive Director Chair 

- Phill Mantay, Director of Finance and Strategy 

- Sue Smith, Chief Operating Officer 

## **Relationships with Related Parties/External bodies** 

Devon  Partnership  NHS  Trust  Special  Charity  maintains close links with staff and patients across the Trust in order 

to support service users and supplement staff training and development. 

The Corporate Trustee is a member of the Health Financial Management Association and receives regular updates and bulletins on matters affecting NHS Charity funds from the HFMA Charitable Funds Special Interest Group. 

The Charitable Funds Committee and Corporate Trustee are made up of Trust Board members of Devon Partnership NHS Trust. The business of the Charity is dealt with separately from that associated with exchequer funds, for which Trust Board members  are also  responsible.  Declarations  of personal interest are made; these are available for public inspection by application through Devon Partnership Trust. 

The Charity did not pay any expenses during the year to any  member of the  Devon Partnership  Trust  nor  to  any member of the Charitable Funds Committee and members did not receive any honoraria or emoluments from charitable funds in the year. 

## **Trustee Induction and Training** 

All Charitable Fund Committee members can access external training, are guided by the Healthcare Financial Management Association charitable funds literature, receive updates on charitable funds and fundraising policy through Committee meetings and can access professional advice if considered appropriate. 

Training material is available for new Executive and NonExecutive Directors on their responsibilities as Board members of the Corporate Trustee of Devon Partnership NHS Trust Special Charity. This will include an introduction 



to  the  objectives,  scope  and  policies  of  the  Charitable Funds and training more generally regarding NHS Charitable Funds. 

## **Investment Policy and Performance** 

The Charity’s investment powers are broad but subject to a restriction that no speculative or hazardous investments, specifically futures or traded options, are allowed. 

The  Charity  reviews  its  investment  decisions  annually. Currently the approach is risk averse and includes placing monies on deposit for one year. 

## **Reserves Policy** 

Following a review of the guidance set out in the Charity Commission booklet CC19, Charities’ reserves, the Trustee has revised the Charity’s reserve policy. 

The Trustee has established a reserves policy as part of their plans to provide long term support to its associated NHS Trust for high-profile campaigns, and other planned expenditure. 

The  Trustee  calculates  the  reserves  as  that  part  of  the Charity’s unrestricted income funds that is freely available after taking account of funds that have been earmarked for specific building or major equipment purchase. Unrestricted reserves at 31 March 2021 currently stand at £437k. 

The trustees have no material recurring commitments for which  it  would  be  prudent  to  hold  reserves  against uncertainties. 

## **Grant Making Policy** 

The Charity has issued restricted grants previously. Where relevant  these  are  disclosed  under  ‘Relationships  with Related Parties/External Bodies’ section.  The Charity has not paid any grants during 2020/21 (2019/20 – none). 

## **Risk Management Policy** 

The Corporate Trustee has drawn up a Risk Management Policy.  This  Policy  details  the  process  to  be  used  in identifying risks and controls, assessing risks and evaluating the actions required. This information is consolidated onto a Risk Register. 

The major risks, to which the Charity is exposed to have been  reviewed  and  systems  have  been  established  to mitigate those risks.  The Charitable Funds Committee on behalf of the Trustee has established review processes to mitigate these risks. 

## **Charity Details** 

Devon Partnership NHS Trust Special Charity Address: Wonford House Dryden Road Exeter EX2 5AF Email: dpn-tr.charitablefunds@nhs.net Registration number: 1056669 



## **Finance Team** 

Amanda Woodward – Charitable Funds Accountant Sophie Hudson – Assistant Charitable Funds Accountant 

## **Fundraising Team** 

Daniel Robson – Head of Fundraising 

## **Bankers** 

Barclays Bank PLC 3 Bedford Street Exeter EX4 3LL 

## **Independent Examiners** 

Grant Thornton 2 Glass Wharf Bristol BS2 0EL 



# **Devon Partnership NHS Trust Special Charity** 

**Accounts for the Year Ended 31 March 2021** 

**Registered Charity 1056669** 



## **DEVON PARTNERSHIP NHS TRUST SPECIAL CHARITY** 

## **FUNDS HELD ON TRUST ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021** 

The following accounts have been prepared in accordance with the requirements of the Charities Act 2011, the Charities (accounts and reports) regulations 2008 and the Charities SORP (revised 2005). 

## **STATUTORY BACKGROUND** 

Devon Partnership NHS Trust is the Corporate Trustee of the funds held on trust under paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990. 

Devon Partnership NHS Trust Special Charity is registered with the Charity Commission (1056669). 

## **MAIN PURPOSE OF THE FUNDS HELD ON TRUST** 

The main purpose of the charitable funds held on trust is for use on any charitable purpose relating to the National Health Service wholly or mainly for the services provided by the Devon Partnership NHS Trust. 

## **STATEMENT OF TRUSTEE RESPONSIBILITIES** 

The Corporate Trustee (Trustee) is responsible for preparing the Trustees' Annual Report and Accounts 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 trustees to prepare an annual report and accounts 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 Corporate Trustee is required to: 

   - Select suitable accounting policies and then apply them consistently; 

   - Make judgments and estimates that are reasonable and prudent; 

   - Observe the methods and principles in the Charities SORP; 

- State whether applicable accounting standards (FRS102) have been followed, subject to any material departure,disclosed and explained in the financial statements; and 

- State whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements. 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Corporate Trustee is required to act in accordance with the trust deed and the rules of the charity, within the framework of trust law. 

The Corporate Trustee is responsible for keeping proper accounting records that disclose with reasonable accurate 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. They are also responsible for safeguarding the assets of their charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Corporate Trustee is required to act in accordance with the trust deed and the rules of the charity, within the framework of trust law. 

The Corporate Trustee has complied with their duty in accordance with the Charities Act and the Charity Commission's guidance on public benefit in exercising their powers and duties to consider it in all aspects of the charity's activities. 

The Corporate Trustee confirms that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 4 to 14 attached have been compiled from, and are in accordance with, the financial records maintained by the Trust. 

Signed on behalf of the Trustee 

Trustee 

Phillip Mantay - Director of Finance and Strategy 29 June 2021 Trustee David Gebbie - Non Executive Director and Chair of Charitable Funds Committee 29 June 2021 

The Charitable Fund committee have delegated authority to approve the accounts on behalf of the Trust Board 

1 



## **DEVON PARTNERSHIP NHS TRUST SPECIAL CHARITY** 

## **Independent examiner's report to the corporate trustee of Devon Partnership NHS Trust Special Charity** 

I report on the accounts of Devon Partnership NHS Trust Special Charity (the "charity") for the year ended 31 March 2021, which are set out on pages 1 to 13. 

Independent examiner's statement 

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 with section 130 of the Charities Act 2011; and 

- to prepare accounts which accord with the accounting records; and 

- to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 

have not been met, or 

·     to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures 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 corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 149(2) of the Charities Act 2011 and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 149 of the Charities Act 2011; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 149(5) of the Charities Act 2011; and 

- to state whether particular matters have come to my attention. 

Your attention is drawn to the fact that the charity's trustee has prepared the charity's accounts in accordance 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 102) (effective 1 January 2019) 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. I 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 149(3) of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed. 

## Alex Walling 

Alex Walling, CPFA Grant Thornton UK LLP Chartered Accountants Bristol 29-Jun-21 

2 



## **Devon Partnership NHS Trust Special Charity** 

## **Year ended 31 March 2021** 

|**Statement of Financial Activities**<br>Note<br>Unrestricted<br>Funds<br>**Income and endowments from:**<br>£000<br>Donations<br>1<br>Grants<br>3<br>-<br>Other trading activities including fundraised income<br>25<br>Legacies<br>9<br>190<br>Income from investments<br>0<br>**Total incoming resources**<br>2<br>**216**<br>**Expenditure on:**<br>Governance and Administration Costs<br>4<br>4<br>**Charitable Activities:**<br>Fundraiser Costs<br>26<br>Patient welfare and amenities<br>10<br>Staff training and development<br>1<br>Staff welfare and amenitites<br>1<br>**Sub-total charitable activities**<br>4<br>**38**<br>**Total expenditure**<br>4<br>**42**<br>**Net Income / (expenditure)**<br>**12**<br>**174**<br>Other fund movement (property asset - legacy)<br>**100**<br>**Net movement in funds**<br>**274**<br>**Reconciliation of Funds:**<br>Total funds brought forward<br>263<br>**Total funds carried forward**<br>**537**<br>Notes on pages 7 to 13 form part of these accounts.|Restricted<br>Funds<br>£000<br>-<br>162<br>-<br>-<br>0<br>**162**<br>5<br>24<br>29<br>-<br>73<br>**126**<br>**131**<br>**31**<br>**31**<br>1<br>**32**|**Total Funds**<br>**2021**<br>**£000**<br>1<br>162<br>25<br>190<br>0<br>**378**<br>9<br>50<br>39<br>1<br>74<br>**164**<br>**173**<br>**205**<br>**100**<br>**305**<br>264<br>**569**|**Total Funds**<br>**2020**<br>**£000**<br>13<br>-<br>9<br>-<br>2<br>**24**<br>57<br>-<br>32<br>2<br>4<br>**38**<br>**95**<br>**(71)**<br>**(71)**<br>336<br>**264**|
|---|---|---|---|



3 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Balance Sheet as at 31 March 2021** 

|Note<br>**Fixed Assets**<br>Property Asset - Legacy<br>9<br>**Current Assets**<br>Cash and cash equivalents<br>7<br>Debtors<br>6<br>**Total Current Assets**<br>**Current Liabilities**<br>Creditors falling due within one year<br>8<br>**Total Assets less Current Liabilities**<br>**Funds of the Charity**<br>Unrestricted income funds<br>Restricted income funds<br>11<br>Other fund movement<br>**Total Funds**|Unrestricted<br>Restricted<br>Funds<br>Funds<br>2021<br>2021<br>£000<br>£000<br>100<br>-<br>468<br>32<br>42<br>**510**<br>**32**<br>73<br>-<br>**537**<br>**32**<br>537<br>-<br>-<br>32<br>**537**<br>**32**|**Total**<br>**Funds**<br>**2021**<br>**£000**<br>100<br>500<br>42<br>**542**<br>73<br>**569**<br>537<br>32<br>**569**|**Total**<br>**Funds**<br>**2020**<br>**£000**<br>-<br>267<br>-<br>**267**<br>3<br>**264**<br>263<br>1<br>**264**|
|---|---|---|---|



Notes on pages 7 to 13 form part of these accounts. 

Signed 


Phillip Mantay - Trustee 29 June 2021 

4 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

**Statement of Cash Flows for the year ended 31 March** 

|Note<br>**Cash flows from operating activities:**<br>Net expenditure for the year<br>Increase in creditors<br>Increase in debtors<br>**Net cash used in operating activities**<br>12<br>7<br>**Change in cash and cash equivalents in the reporting period**<br>_Cash and cash equivalents at the beginning of the reporting period_<br>**Cash and cash equivalents at the end of the reporting period**|**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**2021**<br>**2020**<br>**£000**<br>**£000**<br>205<br>(71)<br>70<br>(6)<br>(42)<br>-<br>**233**<br>**(77)**<br>233<br>(77)<br>267<br>_345_<br>**500**<br>**267**|
|---|---|



5 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **1. Accounting Policies** 

## **(a) Basis of preparation** 

The financial statements have been prepared on a going concern basis under the historical cost convention, with the exception of investments which are included at fair value. 

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. 

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The trustee considers that there are no material uncertainties about Devon Partnership NHS Trust Special Charity's ability to continue as a going concern. The Covid-19 panedmic has seen an impact on the charity's fundraising income for unrestricted funds although this has been offset by generous donations made by members of the public in the first lockdown and restricted income from the NHS Charities Together national appeal. 

## **(b) Funds structure** 

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as: - a restricted fund or 

- an endowment fund 

Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. DPTSC has two restricted funds which are explained at note 11. 

Endowment funds, where the capital is held to generate income for charitable purposes, are sub analysed between those where the Trustee has the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity does not hold any endowment funds. 

Unrestricted income funds are sub analysed between designated funds, where the Trustee has set aside amounts to be used for specific purposes often reflecting the non-binding wishes of the donors, and unrestricted funds, which are applicable for any purpose at the Trustee's unfettered discretion. 

## **(c) Incoming resources** 

All incoming resources are included in the Statement of Financial Activities as soon as all three of the following factors are met: 

i) Entitlement - arises when a particular resource is receivable, or the charity’s right becomes legally enforceable; 

- ii) Certainty - when there is a reasonable certainty that the incoming resources will be received and that the charity is legally entitled to the income; and 

iii) Measurement – when the monetary value of the incoming resources can be measured with sufficient reliability. 

Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income. 

## **(d) Gifts in Kind** 

Gifts in kind, such as food and care packages are not accounted for when they are accepted and immediately distributed unless a single donation is material. Gifts of tangible assets are recognised as a donation at fair value (market price) on receipt and charitable expenditure when they are distributed. Where gifts in kind are held before being distributed to beneficiaries, they are recognised at fair value as stock until they are distributed. 

## **(e) Incoming resources from legacies** 

Legacies are accounted for as incoming resources, either upon receipt or where the receipt of the legacy is reasonably certain. Reasonable certainty arises once confirmation has been received from the representatives of the estate that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled and the amount of incoming resources is known with reasonable certainty. 

Material legacies, which have been notified but not recognised as incoming resources in the Statement of Financial Activities, if applicable, are disclosed in a separate note to the accounts with an estimate of the amount receivable. 

If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated, then the legacy is shown as a contingent asset until all of the conditions for income recognition are met. 

6 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **1 Accounting Policies (continued)** 

## **(f) Incoming resources from endowment funds** 

The incoming resources received from the investment of endowment funds are wholly unrestricted but have been earmarked in accordance with the donor’s stated wishes. 

## **(g) Resources expended and irrecoverable VAT** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expenses. All expenditure is recognised once there is a legal or constructive obligation resulting from a past event, it is more likely than not that a transfer of benefits will be required in settlement and the amount of the obligation can be measured or estimated reliably. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. 

## **(h) Recognition of liabilities for grants payable** 

Grants payable are payments made to, related parties or third party NHS bodies and non NHS bodies in furtherance of the charitable objectives of the funds held on trust. The grants are accounted for on an accruals basis where the conditions for their payment have been met or where the recipient has a reasonable expectation that they will receive a grant. Provisions are made where approval has been given by the Trustee, due to the approval representing a firm intention, which is communicated to the recipient. 

## **(i) Allocation of overhead and support costs** 

Overhead and support costs are those which do not relate directly to a single activity. These include some staff costs, costs of administration, external audit costs and membership of NHS Charities Together. Support costs have been allocated between Charitable Activities and Governance costs. Costs that are not wholly attributable to an expenditure category have been apportioned. The analysis of overhead and support costs and the bases of apportionment applied are shown in Note 4. Where costs are shared by two or more charitable activities, support costs have been apportioned between categories. 

## **(j) Costs of generating funds** 

The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs involved in undertaking trading activities in furtherance of the charity’s objects, and represent investment management fees. 

## **(k) Charitable activities** 

Costs of charitable activities comprise all costs identified as wholly or mainly incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of 

## **(l) Governance costs** 

Governance costs comprise all costs identifiable as wholly or mainly attributable to ensuring the public accountability of the charity and it’s compliance with regulation and good practice. These costs include costs related to its audit together with an apportionment of overhead and support costs. 

## **(m) Staff and Pensions** 

The charity has no employees in the year; however it is supported by a fundraiser who is employed by Devon Partnership NHS Trust and fully seconded to the charity. The total salary costs are recharged by the Trust in their entirety. 

## **(n) Cash and Cash Equivalents** 

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments, usually in 90-day notice interest bearing savings accounts. 

## **(o) Creditors** 

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors. 

**(p) Debtors** 

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount. 

7 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **2 Analysis of Voluntary Income** 

|Donations<br>Other Trading Activities including Fundraising<br>Legacies<br>Investment Income<br>**Total**|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**£000**<br>**£000**<br>1<br>-<br>25<br>-<br>190<br>-<br>0<br>-<br>**216**<br>**-**|**Endowment**<br>**funds**<br>**£000**<br>-<br>-<br>-<br>-<br>**-**|**Total**<br>**2021**<br>**£000**<br>1<br>25<br>190<br>0<br>**216**|**Total**<br>**2020**<br>**£000**<br>13<br>9<br>-<br>2<br>**24**|
|---|---|---|---|---|



The analysis excludes transfers between funds. 

Donations include donations from members of the public, staff members, relatives of staff and patients and other organisations. Legacies include a residual donation and accrual for remaining expected receipt as advised by the executor. 

## **3 Analysis of Income from Charitable Activities** 

|Stage 1 Grant from NHS Charities Together<br>Other<br>**Total**|**Unrestricted**<br>**funds**<br>**£000**<br>-<br>-<br>**-**|**Restricted**<br>**funds**<br>**£000**<br>160<br>2<br>**162**|**Endowment**<br>**funds**<br>**£000**<br>-<br>-<br>**-**|**Total**<br>**2021**<br>**£000**<br>160<br>2<br>**162**|**Total**<br>**2020**<br>**£000**<br>-<br>1<br>**1**|
|---|---|---|---|---|---|



In 2021, the charity received grants from the NHS Charities Together Covid-19 emergency appeal. The Covid-19 restricted fund is largely made up of Grants received from NHS Charities Together as follows; £111.5k towards the immediate impact on patients and families, partnership working and the longer term recovery as a result of the pandemic. £50k designated to improve bicycle facilities across three sites of Devon Partnership NHS Trust. 

## **4 Analysis of Charitable Expenditure** 

|Governance and Administration<br>Patient welfare and amenities<br>Staff training and development<br>Staff welfare and amenities<br>**Total**|**Fundraising**<br>**Support**<br>**£000**<br>50<br>-<br>-<br>-<br>**50**|**Governance**<br>**Costs**<br>**£000**<br>9<br>-<br>-<br>-<br>**9**|**Charitable**<br>**Activities**<br>**£000**<br>-<br>39<br>1<br>74<br>**114**|**Total**<br>**2021**<br>**£000**<br>59<br>39<br>1<br>74<br>**173**|**Total**<br>**2020**<br>**£000**<br>57<br>32<br>2<br>4<br>**95**|
|---|---|---|---|---|---|



Financial administration, membership fees and the Independent Examination fee have been wholly allocated to governance costs 

8 



**Devon Partnership NHS Trust Special Charity** 

## **Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **5 Auditor's remuneration** 

The Auditor's remuneration for 2021 is £1,200 incl VAT (£1,200 in 2019). The fee relates solely to the audit with no additional work undertaken. 

## **6 Analysis of current assets** 

|**Debtors under 1 year**<br>Accrued Income<br>Prepayment<br>**Total**|**2021**<br>**£000**<br>40<br>2<br>42|**2020**<br>**£000**<br>-<br>-|
|---|---|---|



The Charity has accrued income for a debtor at the end of the 2021 reporting period relating to additional legacy income where the Charity has high certainty of receipt. There is also a prepayment in relation to the NHS Charities Together membership fee. 

## **7 Cash and cash equivalents** 

|**Analysis of cash at bank on current investments held on deposit**<br>Barclays Bank Business Premium Account<br>Barclays Bank Current Account<br>**Total**|**2021**<br>**£000**<br>475<br>25<br>**500**|**2020**<br>**£000**<br>242<br>25<br>**267**|
|---|---|---|



Barclays Business Premium Account is an interest bearing account with an automatic sweep taking place to transfer income above £25,000 from the Current Account. No current asset investments are held outside the UK.  All assets held in cash. 

|**8 Creditors falling due within one year**<br>Other creditors<br>Covid-19 completed requests<br>Statutory audit<br>**Total**|**2021**<br>**£000**<br>64<br>8<br>1<br>**73**|**2020**<br>**£000**<br>2<br>0<br>1<br>**3**|
|---|---|---|



Other creditors include the amount owed to Devon Partnership NHS Trust at the end of the financial year for transactions settled through the Trust's accounts payable function. 

|**9 Material legacies**<br>Legacies received - cash<br>Legacies received - property asset|**2021**<br>**£000**<br>190<br>100<br>**290**|**2020**<br>**£000**<br>0<br>**0**|
|---|---|---|



The Charity benefitted from a legacy during the year. The majority of this legacy related to cash of which £190k is shown; £150k being received in year and £40k accrual based on the Charity's residual share. 

In addition to this as part of the same legacy the Trust has received a 4.2% share in a portfolio of properties. The property interest has been independently valued at £100k 

9 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **10 Analysis of Earmarked Designated fund movements** 

|Little Something Fund<br>Torbay Services Fund<br>Other unrestricted funds|**Balance at**<br>**01 April 2020**<br>**£000**<br>76<br>0<br>187<br>**263**|**Incoming**<br>**resources1**<br>**£000**<br>1<br>290<br>25<br>**316**|**Resources**<br>**expended**<br>**£000**<br>(7)<br>0<br>(35)<br>**(42)**|**Balance at**<br>**31 March 2021**<br>**£000**<br>70<br>290<br>177<br>**537**|
|---|---|---|---|---|



1 - This incorporates the value of the investment in property explained at note 9 as being £100k 

The Corporate Trustee set a closing balance of £15,000 or above as the threshold for separate reporting of material designated earmarked funds. 

Those designated earmarked funds listed are those with closing balances in excess of £15,000 as at 31 March 2021. The objects of each of the designated funds shown above are as follows: 

Little Something Fund is designated to support the recovery of woman and their families affected by perinatal mental health 

Torbay Services Fund is designated for the benefit of services within the Torbay area. This fund was established via receipt of the legacy explained at note 9. 

10 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **11 Restricted Income funds** 

|Gavin Falkner Memorial Fund<br>Covid -19 Restricted Fund|**Balance at**<br>**01 April 2020**<br>**£000**<br>1<br>0<br>**1**|**Incoming**<br>**resources**<br>**£000**<br>-<br>162<br>**162**|**Resources**<br>**expended**<br>**£000**<br>-<br>(131)<br>**(131)**|**Balance at**<br>**31 March 2021**<br>**£000**<br>1<br>31<br>**32**|
|---|---|---|---|---|



The Gavin Falkner Memorial Fund is for the relief of family or friends left behind following a drug-related death and who are in need of financial assistance. The Covid-19 restricted fund is made up of grants received from NHS Charities Together to be used for the benefit of staff and patients relating to the Covid-19 pandemic 

11 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **12 Net cash used in operating activities** 

|**Net expenditure for the year**<br>Adjustments:<br>Increase in creditors<br>Increase in debtors<br>**(as per the Statement of Financial Activities)**<br>**Net cash used in operating activities**|**2021**<br>**£'000**<br>205<br>70<br>(42)<br>**233**|**2020**<br>**£'000**<br>(71)<br>(6)<br>-<br>**(77)**|
|---|---|---|



## **13 Parent Company** 

The Corporate Trustee for the Charity are Board Members of Devon Partnership NHS Trust. 

## **14 Related party transactions** 

During the year certain members of the Charitable Funds Committee, which is empowered by the Corporate Trustee to act on its behalf in the day to day administration of all funds held on trust, were also members of the Devon Partnership NHS Trust. 

The Charity has made payments to the Trust to the value of £101,722 as detailed at note 38 of the Trust Accounts (£99,250 in 2019). 

The Charitable Funds Committee and Corporate Trustee are made up of Trust Board Directors (Executive and nonExecutive) of Devon Partnership NHS Trust. The business of the charity is dealt with separately from that associated with exchequer funds, for which Trust Board members are also responsible. Declarations of personal interest are made, where appropriate, and those declarations pertaining to the funds held on Trust are available for public inspection by application though Devon Partnership NHS Trust. 

The Devon Partnership NHS Trust Special Charity did not pay expenses during the year to any member of the Devon Partnership NHS Trust Board or to any member of the Charitable Funds Committee and members did not receive any honoraria or emoluments from charitable funds in the year. 

12 



# **Devon Partnership NHS Trust Special Charity** 

**Accounts for the Year Ended 31 March 2021** 

**Registered Charity 1056669** 



## **DEVON PARTNERSHIP NHS TRUST SPECIAL CHARITY** 

## **FUNDS HELD ON TRUST ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021** 

The following accounts have been prepared in accordance with the requirements of the Charities Act 2011, the Charities (accounts and reports) regulations 2008 and the Charities SORP (revised 2005). 

## **STATUTORY BACKGROUND** 

Devon Partnership NHS Trust is the Corporate Trustee of the funds held on trust under paragraph 16c of Schedule 2 of the NHS and Community Care Act 1990. 

Devon Partnership NHS Trust Special Charity is registered with the Charity Commission (1056669). 

## **MAIN PURPOSE OF THE FUNDS HELD ON TRUST** 

The main purpose of the charitable funds held on trust is for use on any charitable purpose relating to the National Health Service wholly or mainly for the services provided by the Devon Partnership NHS Trust. 

## **STATEMENT OF TRUSTEE RESPONSIBILITIES** 

The Corporate Trustee (Trustee) is responsible for preparing the Trustees' Annual Report and Accounts 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 trustees to prepare an annual report and accounts 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 Corporate Trustee is required to: 

   - Select suitable accounting policies and then apply them consistently; 

   - Make judgments and estimates that are reasonable and prudent; 

   - Observe the methods and principles in the Charities SORP; 

- State whether applicable accounting standards (FRS102) have been followed, subject to any material departure,disclosed and explained in the financial statements; and 

- State whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements. 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The Corporate Trustee is required to act in accordance with the trust deed and the rules of the charity, within the framework of trust law. 

The Corporate Trustee is responsible for keeping proper accounting records that disclose with reasonable accurate 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. They are also responsible for safeguarding the assets of their charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Corporate Trustee is required to act in accordance with the trust deed and the rules of the charity, within the framework of trust law. 

The Corporate Trustee has complied with their duty in accordance with the Charities Act and the Charity Commission's guidance on public benefit in exercising their powers and duties to consider it in all aspects of the charity's activities. 

The Corporate Trustee confirms that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 4 to 14 attached have been compiled from, and are in accordance with, the financial records maintained by the Trust. 

Signed on behalf of the Trustee 

Trustee 

Phillip Mantay - Director of Finance and Strategy 29 June 2021 Trustee David Gebbie - Non Executive Director and Chair of Charitable Funds Committee 29 June 2021 

The Charitable Fund committee have delegated authority to approve the accounts on behalf of the Trust Board 

1 



## **DEVON PARTNERSHIP NHS TRUST SPECIAL CHARITY** 

## **Independent examiner's report to the corporate trustee of Devon Partnership NHS Trust Special Charity** 

I report on the accounts of Devon Partnership NHS Trust Special Charity (the "charity") for the year ended 31 March 2021, which are set out on pages 1 to 13. 

Independent examiner's statement 

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 with section 130 of the Charities Act 2011; and 

- to prepare accounts which accord with the accounting records; and 

- to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 

have not been met, or 

·     to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures 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 corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 149(2) of the Charities Act 2011 and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 149 of the Charities Act 2011; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 149(5) of the Charities Act 2011; and 

- to state whether particular matters have come to my attention. 

Your attention is drawn to the fact that the charity's trustee has prepared the charity's accounts in accordance 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 102) (effective 1 January 2019) 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. I 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 149(3) of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed. 

## Alex Walling 

Alex Walling, CPFA Grant Thornton UK LLP Chartered Accountants Bristol 29-Jun-21 

2 



## **Devon Partnership NHS Trust Special Charity** 

## **Year ended 31 March 2021** 

|**Statement of Financial Activities**<br>Note<br>Unrestricted<br>Funds<br>**Income and endowments from:**<br>£000<br>Donations<br>1<br>Grants<br>3<br>-<br>Other trading activities including fundraised income<br>25<br>Legacies<br>9<br>190<br>Income from investments<br>0<br>**Total incoming resources**<br>2<br>**216**<br>**Expenditure on:**<br>Governance and Administration Costs<br>4<br>4<br>**Charitable Activities:**<br>Fundraiser Costs<br>26<br>Patient welfare and amenities<br>10<br>Staff training and development<br>1<br>Staff welfare and amenitites<br>1<br>**Sub-total charitable activities**<br>4<br>**38**<br>**Total expenditure**<br>4<br>**42**<br>**Net Income / (expenditure)**<br>**12**<br>**174**<br>Other fund movement (property asset - legacy)<br>**100**<br>**Net movement in funds**<br>**274**<br>**Reconciliation of Funds:**<br>Total funds brought forward<br>263<br>**Total funds carried forward**<br>**537**<br>Notes on pages 7 to 13 form part of these accounts.|Restricted<br>Funds<br>£000<br>-<br>162<br>-<br>-<br>0<br>**162**<br>5<br>24<br>29<br>-<br>73<br>**126**<br>**131**<br>**31**<br>**31**<br>1<br>**32**|**Total Funds**<br>**2021**<br>**£000**<br>1<br>162<br>25<br>190<br>0<br>**378**<br>9<br>50<br>39<br>1<br>74<br>**164**<br>**173**<br>**205**<br>**100**<br>**305**<br>264<br>**569**|**Total Funds**<br>**2020**<br>**£000**<br>13<br>-<br>9<br>-<br>2<br>**24**<br>57<br>-<br>32<br>2<br>4<br>**38**<br>**95**<br>**(71)**<br>**(71)**<br>336<br>**264**|
|---|---|---|---|



3 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Balance Sheet as at 31 March 2021** 

|Note<br>**Fixed Assets**<br>Property Asset - Legacy<br>9<br>**Current Assets**<br>Cash and cash equivalents<br>7<br>Debtors<br>6<br>**Total Current Assets**<br>**Current Liabilities**<br>Creditors falling due within one year<br>8<br>**Total Assets less Current Liabilities**<br>**Funds of the Charity**<br>Unrestricted income funds<br>Restricted income funds<br>11<br>Other fund movement<br>**Total Funds**|Unrestricted<br>Restricted<br>Funds<br>Funds<br>2021<br>2021<br>£000<br>£000<br>100<br>-<br>468<br>32<br>42<br>**510**<br>**32**<br>73<br>-<br>**537**<br>**32**<br>537<br>-<br>-<br>32<br>**537**<br>**32**|**Total**<br>**Funds**<br>**2021**<br>**£000**<br>100<br>500<br>42<br>**542**<br>73<br>**569**<br>537<br>32<br>**569**|**Total**<br>**Funds**<br>**2020**<br>**£000**<br>-<br>267<br>-<br>**267**<br>3<br>**264**<br>263<br>1<br>**264**|
|---|---|---|---|



Notes on pages 7 to 13 form part of these accounts. 

Signed 


Phillip Mantay - Trustee 29 June 2021 

4 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

**Statement of Cash Flows for the year ended 31 March** 

|Note<br>**Cash flows from operating activities:**<br>Net expenditure for the year<br>Increase in creditors<br>Increase in debtors<br>**Net cash used in operating activities**<br>12<br>7<br>**Change in cash and cash equivalents in the reporting period**<br>_Cash and cash equivalents at the beginning of the reporting period_<br>**Cash and cash equivalents at the end of the reporting period**|**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**2021**<br>**2020**<br>**£000**<br>**£000**<br>205<br>(71)<br>70<br>(6)<br>(42)<br>-<br>**233**<br>**(77)**<br>233<br>(77)<br>267<br>_345_<br>**500**<br>**267**|
|---|---|



5 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **1. Accounting Policies** 

## **(a) Basis of preparation** 

The financial statements have been prepared on a going concern basis under the historical cost convention, with the exception of investments which are included at fair value. 

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. 

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

The trustee considers that there are no material uncertainties about Devon Partnership NHS Trust Special Charity's ability to continue as a going concern. The Covid-19 panedmic has seen an impact on the charity's fundraising income for unrestricted funds although this has been offset by generous donations made by members of the public in the first lockdown and restricted income from the NHS Charities Together national appeal. 

## **(b) Funds structure** 

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as: - a restricted fund or 

- an endowment fund 

Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. DPTSC has two restricted funds which are explained at note 11. 

Endowment funds, where the capital is held to generate income for charitable purposes, are sub analysed between those where the Trustee has the discretion to spend the capital, expendable endowment, and those where there is no discretion to expend the capital, permanent endowment. The charity does not hold any endowment funds. 

Unrestricted income funds are sub analysed between designated funds, where the Trustee has set aside amounts to be used for specific purposes often reflecting the non-binding wishes of the donors, and unrestricted funds, which are applicable for any purpose at the Trustee's unfettered discretion. 

## **(c) Incoming resources** 

All incoming resources are included in the Statement of Financial Activities as soon as all three of the following factors are met: 

i) Entitlement - arises when a particular resource is receivable, or the charity’s right becomes legally enforceable; 

- ii) Certainty - when there is a reasonable certainty that the incoming resources will be received and that the charity is legally entitled to the income; and 

iii) Measurement – when the monetary value of the incoming resources can be measured with sufficient reliability. 

Where there are terms or conditions attached to incoming resources, particularly grants, then these terms or conditions must be met before the income is recognised as the entitlement condition will not be satisfied until that point. Where terms or conditions have not been met or uncertainty exists as to whether they can be met then the relevant income is not recognised in the year but deferred and shown on the balance sheet as deferred income. 

## **(d) Gifts in Kind** 

Gifts in kind, such as food and care packages are not accounted for when they are accepted and immediately distributed unless a single donation is material. Gifts of tangible assets are recognised as a donation at fair value (market price) on receipt and charitable expenditure when they are distributed. Where gifts in kind are held before being distributed to beneficiaries, they are recognised at fair value as stock until they are distributed. 

## **(e) Incoming resources from legacies** 

Legacies are accounted for as incoming resources, either upon receipt or where the receipt of the legacy is reasonably certain. Reasonable certainty arises once confirmation has been received from the representatives of the estate that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled and the amount of incoming resources is known with reasonable certainty. 

Material legacies, which have been notified but not recognised as incoming resources in the Statement of Financial Activities, if applicable, are disclosed in a separate note to the accounts with an estimate of the amount receivable. 

If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated, then the legacy is shown as a contingent asset until all of the conditions for income recognition are met. 

6 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **1 Accounting Policies (continued)** 

## **(f) Incoming resources from endowment funds** 

The incoming resources received from the investment of endowment funds are wholly unrestricted but have been earmarked in accordance with the donor’s stated wishes. 

## **(g) Resources expended and irrecoverable VAT** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expenses. All expenditure is recognised once there is a legal or constructive obligation resulting from a past event, it is more likely than not that a transfer of benefits will be required in settlement and the amount of the obligation can be measured or estimated reliably. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. 

## **(h) Recognition of liabilities for grants payable** 

Grants payable are payments made to, related parties or third party NHS bodies and non NHS bodies in furtherance of the charitable objectives of the funds held on trust. The grants are accounted for on an accruals basis where the conditions for their payment have been met or where the recipient has a reasonable expectation that they will receive a grant. Provisions are made where approval has been given by the Trustee, due to the approval representing a firm intention, which is communicated to the recipient. 

## **(i) Allocation of overhead and support costs** 

Overhead and support costs are those which do not relate directly to a single activity. These include some staff costs, costs of administration, external audit costs and membership of NHS Charities Together. Support costs have been allocated between Charitable Activities and Governance costs. Costs that are not wholly attributable to an expenditure category have been apportioned. The analysis of overhead and support costs and the bases of apportionment applied are shown in Note 4. Where costs are shared by two or more charitable activities, support costs have been apportioned between categories. 

## **(j) Costs of generating funds** 

The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs involved in undertaking trading activities in furtherance of the charity’s objects, and represent investment management fees. 

## **(k) Charitable activities** 

Costs of charitable activities comprise all costs identified as wholly or mainly incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of 

## **(l) Governance costs** 

Governance costs comprise all costs identifiable as wholly or mainly attributable to ensuring the public accountability of the charity and it’s compliance with regulation and good practice. These costs include costs related to its audit together with an apportionment of overhead and support costs. 

## **(m) Staff and Pensions** 

The charity has no employees in the year; however it is supported by a fundraiser who is employed by Devon Partnership NHS Trust and fully seconded to the charity. The total salary costs are recharged by the Trust in their entirety. 

## **(n) Cash and Cash Equivalents** 

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments, usually in 90-day notice interest bearing savings accounts. 

## **(o) Creditors** 

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors. 

**(p) Debtors** 

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount. 

7 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **2 Analysis of Voluntary Income** 

|Donations<br>Other Trading Activities including Fundraising<br>Legacies<br>Investment Income<br>**Total**|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**£000**<br>**£000**<br>1<br>-<br>25<br>-<br>190<br>-<br>0<br>-<br>**216**<br>**-**|**Endowment**<br>**funds**<br>**£000**<br>-<br>-<br>-<br>-<br>**-**|**Total**<br>**2021**<br>**£000**<br>1<br>25<br>190<br>0<br>**216**|**Total**<br>**2020**<br>**£000**<br>13<br>9<br>-<br>2<br>**24**|
|---|---|---|---|---|



The analysis excludes transfers between funds. 

Donations include donations from members of the public, staff members, relatives of staff and patients and other organisations. Legacies include a residual donation and accrual for remaining expected receipt as advised by the executor. 

## **3 Analysis of Income from Charitable Activities** 

|Stage 1 Grant from NHS Charities Together<br>Other<br>**Total**|**Unrestricted**<br>**funds**<br>**£000**<br>-<br>-<br>**-**|**Restricted**<br>**funds**<br>**£000**<br>160<br>2<br>**162**|**Endowment**<br>**funds**<br>**£000**<br>-<br>-<br>**-**|**Total**<br>**2021**<br>**£000**<br>160<br>2<br>**162**|**Total**<br>**2020**<br>**£000**<br>-<br>1<br>**1**|
|---|---|---|---|---|---|



In 2021, the charity received grants from the NHS Charities Together Covid-19 emergency appeal. The Covid-19 restricted fund is largely made up of Grants received from NHS Charities Together as follows; £111.5k towards the immediate impact on patients and families, partnership working and the longer term recovery as a result of the pandemic. £50k designated to improve bicycle facilities across three sites of Devon Partnership NHS Trust. 

## **4 Analysis of Charitable Expenditure** 

|Governance and Administration<br>Patient welfare and amenities<br>Staff training and development<br>Staff welfare and amenities<br>**Total**|**Fundraising**<br>**Support**<br>**£000**<br>50<br>-<br>-<br>-<br>**50**|**Governance**<br>**Costs**<br>**£000**<br>9<br>-<br>-<br>-<br>**9**|**Charitable**<br>**Activities**<br>**£000**<br>-<br>39<br>1<br>74<br>**114**|**Total**<br>**2021**<br>**£000**<br>59<br>39<br>1<br>74<br>**173**|**Total**<br>**2020**<br>**£000**<br>57<br>32<br>2<br>4<br>**95**|
|---|---|---|---|---|---|



Financial administration, membership fees and the Independent Examination fee have been wholly allocated to governance costs 

8 



**Devon Partnership NHS Trust Special Charity** 

## **Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **5 Auditor's remuneration** 

The Auditor's remuneration for 2021 is £1,200 incl VAT (£1,200 in 2019). The fee relates solely to the audit with no additional work undertaken. 

## **6 Analysis of current assets** 

|**Debtors under 1 year**<br>Accrued Income<br>Prepayment<br>**Total**|**2021**<br>**£000**<br>40<br>2<br>42|**2020**<br>**£000**<br>-<br>-|
|---|---|---|



The Charity has accrued income for a debtor at the end of the 2021 reporting period relating to additional legacy income where the Charity has high certainty of receipt. There is also a prepayment in relation to the NHS Charities Together membership fee. 

## **7 Cash and cash equivalents** 

|**Analysis of cash at bank on current investments held on deposit**<br>Barclays Bank Business Premium Account<br>Barclays Bank Current Account<br>**Total**|**2021**<br>**£000**<br>475<br>25<br>**500**|**2020**<br>**£000**<br>242<br>25<br>**267**|
|---|---|---|



Barclays Business Premium Account is an interest bearing account with an automatic sweep taking place to transfer income above £25,000 from the Current Account. No current asset investments are held outside the UK.  All assets held in cash. 

|**8 Creditors falling due within one year**<br>Other creditors<br>Covid-19 completed requests<br>Statutory audit<br>**Total**|**2021**<br>**£000**<br>64<br>8<br>1<br>**73**|**2020**<br>**£000**<br>2<br>0<br>1<br>**3**|
|---|---|---|



Other creditors include the amount owed to Devon Partnership NHS Trust at the end of the financial year for transactions settled through the Trust's accounts payable function. 

|**9 Material legacies**<br>Legacies received - cash<br>Legacies received - property asset|**2021**<br>**£000**<br>190<br>100<br>**290**|**2020**<br>**£000**<br>0<br>**0**|
|---|---|---|



The Charity benefitted from a legacy during the year. The majority of this legacy related to cash of which £190k is shown; £150k being received in year and £40k accrual based on the Charity's residual share. 

In addition to this as part of the same legacy the Trust has received a 4.2% share in a portfolio of properties. The property interest has been independently valued at £100k 

9 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **10 Analysis of Earmarked Designated fund movements** 

|Little Something Fund<br>Torbay Services Fund<br>Other unrestricted funds|**Balance at**<br>**01 April 2020**<br>**£000**<br>76<br>0<br>187<br>**263**|**Incoming**<br>**resources1**<br>**£000**<br>1<br>290<br>25<br>**316**|**Resources**<br>**expended**<br>**£000**<br>(7)<br>0<br>(35)<br>**(42)**|**Balance at**<br>**31 March 2021**<br>**£000**<br>70<br>290<br>177<br>**537**|
|---|---|---|---|---|



1 - This incorporates the value of the investment in property explained at note 9 as being £100k 

The Corporate Trustee set a closing balance of £15,000 or above as the threshold for separate reporting of material designated earmarked funds. 

Those designated earmarked funds listed are those with closing balances in excess of £15,000 as at 31 March 2021. The objects of each of the designated funds shown above are as follows: 

Little Something Fund is designated to support the recovery of woman and their families affected by perinatal mental health 

Torbay Services Fund is designated for the benefit of services within the Torbay area. This fund was established via receipt of the legacy explained at note 9. 

10 



**Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **11 Restricted Income funds** 

|Gavin Falkner Memorial Fund<br>Covid -19 Restricted Fund|**Balance at**<br>**01 April 2020**<br>**£000**<br>1<br>0<br>**1**|**Incoming**<br>**resources**<br>**£000**<br>-<br>162<br>**162**|**Resources**<br>**expended**<br>**£000**<br>-<br>(131)<br>**(131)**|**Balance at**<br>**31 March 2021**<br>**£000**<br>1<br>31<br>**32**|
|---|---|---|---|---|



The Gavin Falkner Memorial Fund is for the relief of family or friends left behind following a drug-related death and who are in need of financial assistance. The Covid-19 restricted fund is made up of grants received from NHS Charities Together to be used for the benefit of staff and patients relating to the Covid-19 pandemic 

11 



## **Devon Partnership NHS Trust Special Charity Year ended 31 March 2021** 

## **Notes to the Financial Statements** 

## **12 Net cash used in operating activities** 

|**Net expenditure for the year**<br>Adjustments:<br>Increase in creditors<br>Increase in debtors<br>**(as per the Statement of Financial Activities)**<br>**Net cash used in operating activities**|**2021**<br>**£'000**<br>205<br>70<br>(42)<br>**233**|**2020**<br>**£'000**<br>(71)<br>(6)<br>-<br>**(77)**|
|---|---|---|



## **13 Parent Company** 

The Corporate Trustee for the Charity are Board Members of Devon Partnership NHS Trust. 

## **14 Related party transactions** 

During the year certain members of the Charitable Funds Committee, which is empowered by the Corporate Trustee to act on its behalf in the day to day administration of all funds held on trust, were also members of the Devon Partnership NHS Trust. 

The Charity has made payments to the Trust to the value of £101,722 as detailed at note 38 of the Trust Accounts (£99,250 in 2019). 

The Charitable Funds Committee and Corporate Trustee are made up of Trust Board Directors (Executive and nonExecutive) of Devon Partnership NHS Trust. The business of the charity is dealt with separately from that associated with exchequer funds, for which Trust Board members are also responsible. Declarations of personal interest are made, where appropriate, and those declarations pertaining to the funds held on Trust are available for public inspection by application though Devon Partnership NHS Trust. 

The Devon Partnership NHS Trust Special Charity did not pay expenses during the year to any member of the Devon Partnership NHS Trust Board or to any member of the Charitable Funds Committee and members did not receive any honoraria or emoluments from charitable funds in the year. 

12