2023-03-31-accounts - Shropshire Community Health NHS Trust General Charitable Fund

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Charitable Funds

Annual Report & Accounts 2022/23

Charity Registration Number 1056698

Cover

Statement of Trustees, Responsibilities in respect of the Trustees. Annual Report and Accounts Under chanty law, the trustees are responsible for preparing the trustees. annual report and accounts for each financial year which show a true and fair view of the stste of affairs of the charity and of the excess of expenditure over income for that penod. In preparing these financÉal statements, generty wted accounb.ng pracaice requires that the trustees.. Selecl Suitab accounting poliaes and then apply them consistenlty Make judgments and estimates that are reasonable and prudent State whether the recommendats'ons ol the SORP have been fl¢)w8d. subject to any material departures disdosed and explained in the financial slatements State whether the finawal statements compty with the trust deed. subject to any material departures disclosed and explained in tt)e financial statements Prepare the finanaal statements on the wng nCern ba$is unless il inappropriate to presume that the charity will continue its activrties. The trustee8 are required to act in aKdar wrth the trust deed and the ru18s of the charity, wthin thé framework of trust law The Iruste•s are responsible for keeping propgr aco)unting records, suffiejenl to disclo$8 at any time, wlh reasonab 9raCy. thè finanual positi'on of thé Charity at that time, and to enable the truslees lo ensure that. where any statements of accounts are prepared by the trustees under section 132111 of the Charities Act 2011. those statements of Kcounts comply with the requirements of regulations under that provis. The trustees have general respon&bility for tsking such steps as are r6asonably OFen to the trustees to Safeguard the assets of the ¢hanty and to prevent and dele¢t fraud and other Irregularlues. The trustees confimi that they have met Ihe responsibilities sel out above and complied with the requirements for preparing the accounls. The Annual Report and AountS set out on pages 3 10 13 have been eompiled from and are in accordance th the finanoal records maintained by the trustees. Signed on behall of the tru$loe8'. Chair '. Trustee . 11.01.2024

Commercial in confidence

Independent examiner's report to the trustees of Shropshire Community Health NHS Trust General Charitable Fund

I report on the accounts of Shropshire Community Health NHS Trust General Charitable Fund for the year ended 31 March 2023, which are set out on pages 3 to 13.

Your attention is drawn to the fact that the charity's trustees have 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 May 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 trustees have 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.

This report is made solely to the charity's trustees, 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 trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act 2011;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and
to state whether particular matters have come to my attention.

Basis of independent examiner's report

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 trustees 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 below.

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;
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.

Avtar Sohal

Avtar Sohal, CPFA

Grant Thornton UK LLP

Birmingham 10 January 2024

Annual Report

Reference & Administrative Details

In accordance with the Charities Act 2011, the charity is included in the Charity Commission's Register of Charities with the following details:

Shropshire Community Health NHS Trust General Charitable Name of charity: Fund Registered charity number: 1056698 Address of charity: Trust Headquarters, William Farr House, Mytton Oak Road, Shrewsbury, SY3 8XL

There are 16 separate sub-funds registered within the group registration. There are further subdivisions for the purpose of local management of funds.

The original governing document was a deed dated June 1996, as amended by supplementary deeds due to NHS re-organisations over the years.

Trustee Arrangements

The Trust is the sole corporate trustee of the charity. Since the Trust must act through individuals in order to express its will, trusteeship is assumed by the members of the Trust Board.

During 2022/23 they were as follows: Patricia Davies Sarah Lloyd Jane Povey (1st April 2022 to 16th October 2022) Dr Mahadeva Ganesh (17th October 2022 to 31st March 2023) Angie Wallace Clair Hobbs Shelley Ramtuhul (1st October 2022 to 31st March 2023) Nuala O'Kane (1st April 2022 to 16th February 2023) Tina Long Harmesh Darbhanga Peter Featherstone Cathy Purt Alison Sargent Jill Barker

Governance & Management

In its role as corporate trustee, the Trust Board takes into account the Charity Commission guidance on independence. A Charitable Funds Committee has therefore been set up with delegated responsibility for managing the charity, ensuring that the use of charitable funds is focussed on the needs of patients. This committee operates within the Terms of Reference and delegated powers as set by the Board.

The committee has responsibility for ensuring that:

 Spending is in line with agreed objects and priorities.

 Devolved decision making and delegation is in accordance with the policies and procedures set out by the Board.

 All legal duties and regulations in relation to charitable funds are complied with.

The charity is accounted for and administered on a day to day basis by the Finance Department of Shropshire Community Health NHS Trust.

Objectives & Activities

The objective of the charity is that the Trustees shall apply the income and, at their discretion, so far as may be permissible, the capital, for any charitable purposes relating to the NHS wholly or mainly for the services provided within Shropshire Community Health NHS Trust.

The charity is funded by grants received from NHS Charities Together, donations and legacies received from patients, their relatives, the general public and other organisations. The overall strategy of the charity is to provide support to the above Trust by the following means:

Patients Expenditure

 Purchase of medical equipment and provision of services not normally provided by or in addition to that normally provided by the NHS.

 Improving patient facilities and amenities to improve the environment.

Staff Expenditure

 Motivation of staff, by improving staff facilities and providing services that improve staff wellbeing.

 Education of staff by providing training over and above what would normally be provided.

Relationships with Related Parties/External Bodies

Grants to the related NHS organisation, Shropshire Community Health NHS Trust, are made in accordance with donors' wishes and in line with Charity Commission guidance on the public benefit.

The charity works closely with the Trust. Staff within the organisation identify and advise the charity on local priorities and assist the corporate trustee in monitoring the use of the charitable funds.

The strong relationship with members of staff is particularly valued and enables the charitable funds to be directed to ensure an effective contribution is made in support of local services.

Close links are also maintained with individual hospital League of Friends organisations. The charity is pleased to work with these organisations in the provision of charitable support to the related hospitals and health services.

Review of Finances, Activities, Achievements & Performance

The strategy of the charity is to provide support by providing funds to benefit patients and staff of Shropshire Community Health NHS Trust. It does this by purchasing supplementary and complementary equipment or services for which the Trust is unable to provide funding through exchequer sources.

The charity does not currently actively fundraise and recurrently relies upon the generosity of patients and their relatives and other donors who are familiar with, or have experienced the care of the Trust services and hospitals, or who are sympathetic and generous in their support to their local NHS services.

Finances

In the 2022/23 financial year the charity received Donations of £171k, a Legacy of £4k and Bank interest of £4k . Total incoming resources for the year were therefore £179k.

The charity can only continue to support the work of Shropshire Community Health NHS Trust as long as donations and legacies continue to be received. The charity is therefore indebted to the generosity of patients, their families and carers, well-wishers and friends, who have donated so generously to the work of the charity. This includes people who have left legacies in their will, and we are aware that we receive these monies at a sensitive time for the remaining family.

Patient welfare and amenities

Patients’ welfare expenditure totalled £200k. The majority of this expenditure related to Building improvements and medical equipment with the most significant items being:

 £165k from the Whitchurch Hospital Patient Welfare Fund that relates to a donation from the League of Friends for the upgrading of an End of Life suite for £130k. The League of Friends also funded the following equipment: Chair £2k, Stand Assists £2k, Miano Chair £2k and £1k for a floor cleaning machine. From other donations the fund spent £7k on patient chairs, £6k on Smart Signs, £4k on an Electric Blood sampling chair, £2k on visitor chairs £1k on visitor chairs and and £8k on other items.

 £18k from the Ludlow Hospital Patient Welfare Fund and relates to donations from the League of Friends for a bladder scanner and associated kit £7k. From other donations the fund spent £6k on Bedside Lockers, £4k on Milano Chairs and £1k on other items.

 £8k from the APCS Patient Welfare Fund in relation to donations for Video Otoscopes £3k, Highlights with IO loops £2k and small items for patients £3K.

 £6k from the Bridgnorth Hospital Patient Welfare Fund and relates to the purchase of an Electrocardiograph £3k, Welch Allyn Ophthalmoscope and desks £1k and £2k on other items.

Staff welfare and amenities

Expenditure from the Staff welfare funds totalled £5k.

The overall financial performance recorded a net decrease in funds of £26k.

Future Plans

The trustees do not expect any significant changes in the objectives of the charity in the forthcoming years, and intends to continue to reduce fund balances where suitable projects and schemes can be identified.

Reserves policy

The charity's intention is that funds are spent within a reasonable period of receipt, and therefore reserves should not be built up. Managers are encouraged to spend the funds to continue to reduce the level of funds held.

Statement of Financial Activities for the year ended 31 March 2023

Note Income from: Grants 3	Restricted Unrestricted Total Funds Funds Funds 2022/23 2022/23 2022/23 £'000 £'000 £'000 0 0 0	Restricted Unrestricted Total Funds Funds Funds 2021/22 2021/22 2021/22 £'000 £'000 £'000 0 0 0
Donations & Legacies 3	0 175 175	0 35 35
Investments (Bank Interest) Total Incoming Resources Expenditure on: Charitable activities: Patient welfare & amenities 4 Staff welfare & amenities 4 Total Expenditure Net Movement in Funds Reconciliation of funds 10 Total funds brought forward Total funds carried forward	0 4 4 0 179 179 0 200 200 0 5 5 0 205 205 0 -26 -26 0 118 118 0 92 92	0 0 0
		0 35 35
		2 34 36 35 10 45
		37 44 81
		-37 -9 -46 37 127 164
		0 118 118

Balance Sheet as at 31 March 2023

Note Current assets Debtors 8 Cash at bank & in hand Total Current Assets Liabilities 9 Total Liabilities Total Net Current Assets/(Liabilities) Total Net Assets or Liabilities Funds of the charity 10 Restricted funds Unrestricted funds Total Charitable Funds Creditors : amounts falling due within 1 year	Restricted Unrestricted Total Funds Funds Funds 2022/23 2022/23 2022/23 £'000 £'000 £'000 0 4 4 0 102 102 0 106 106 0 -14 -14 0 -14 -14 0 92 92 0 92 92 0 0 0 0 92 92 0 92 92	Restricted Unrestricted Total Funds Funds Funds 2021/22 2021/22 2021/22 £'000 £'000 £'000 0 0 0 0 131 131
		0 131 131
		0 -13 -13
		0 -13 -13
		0 118 118
		0 118 118
		0 0 0 0 118 118
		0 118 118

The notes on pages 8 to 13 form part of these accounts.

The financial statements were approved by the trustees at the Charitable Funds Committee on 9th November 2023 and then subsequently approved by the Trust Board for issue on behalf of the committee on the 7th December 2023

Trustee :

Date : 11.01.2024

NOTES TO THE ACCOUNTS

Note 1 : Accounting Policies

a) Basis of preparation

The financial statements have been prepared under the historic cost convention.

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 on 16 July 2014 and the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.

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 on 16 July 2014 rather than Accounting and Reporting by Charities : Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Update Bulletin 1 of the Charities SORP (FRS 102) was implemented in 2015/16.

Update Bulletin 2 of the Charities SORP (FRS 102) was implemented in 2019/20.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.

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:

 An endowment fund - where the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent.

 A restricted income fund - where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose.

In 2022/23 the charity had no endowment funds or restricted income funds.

There are 16 separate sub-funds registered within the group registration with the Charity Commission, with further sub-divisions for the purpose of local management of funds.

c) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and 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.

NOTES TO THE ACCOUNTS

d) Incoming resources from legacies

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable.

Receipt is probable when all the following conditions are met:

 Confirmation has been received from the estate representatives that probate has been granted
 The executors have established that there are sufficient assets in the estate to pay the legacy
 All conditions attached to the legacy have been fulfilled or are within the charity's control.

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.

e) 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 expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met:

 There is a present legal or constructive obligation resulting from a past event.

 It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement.  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.

f) Recognition of expenditure and associated liabilities as a result of grant

Grants payable are payments made to linked, related party or third party NHS bodies and non NHS bodies, in furtherance of the charitable objectives of the funds held on trust, primarily relief of those who are sick.

Grant payments are recognised as expenditure when the conditions for their payment have been met or where there is a constructive obligation to make a payment:

 Approval and authorisation have been granted in accordance with the Scheme of Delegation operated by the Trustee.

 Receipt of goods or services have been confirmed as appropriate and payment authorised in accordance with the Trustee's Standing Financial Instructions.

g) Allocation of support costs

Support costs are those costs which do not relate directly to a single activity. These include costs of administration, internal and external audit costs and bank charges. Support costs have been apportioned across the categories of charitable expenditure on an appropriate basis. The analysis of support costs and the basis of apportionment applied are shown in note 5.

h) Charitable activities

Costs of charitable activities comprise all costs 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 each category of charitable expenditure include an apportionment of support costs as shown in note 4.

NOTES TO THE ACCOUNTS

i) Debtors

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

j) Cash and cash equivalents

All cash is held within interest bearing Government Banking Service (GBS) bank accounts.

k) 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.

l) Cash Flow Statement - Exemption

Charities preparing their accounts under FRS 102 must provide a statement of cash flows, except where the disclosure exemptions permitted by SORP have been taken. Section 7 of FRS102 provides an exemption under the small entity provisions within S1A of FRS 102; small entities that are not subsidiaries can claim exemption from preparing a cash flow statement.

The turnover of the Shropshire Community Health NHS Trust General Charitable Fund is such that it meets the definition of a small entity.

Note 2 : Related Parties

During the year, 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 Shropshire Community Health NHS Trust Board.

The charity has made revenue and capital grant payments to the Trust to the value of £188,000 as detailed in note 4. Other than these payments, there have been no further material transactions between the charity and the listed NHS body.

Board members of Shropshire Community Health NHS Trust, the corporate trustee, and members of the Charitable Funds Committee ensure that the business of the charity is dealt with separately from that associated with exchequer funds for which they are also responsible.

Note 3 : Income from Grants, Donations & Legacies

Grants Donations Legacies Total	Restricted Funds 2022/23 £'000 0 0 0 0	Unrestricted Funds 2022/23 £'000 0 171 4 175	Total Funds 2022/23 £'000 0 171 4 175	Total Funds 2021/22 £'000 0 34 1
				35

Note 4 : Analysis of Charitable Expenditure

The charity does not undertake any direct charitable activities on its own. All the charitable expenditure is in the form of grant funding. All grants are made to Shropshire Community Health NHS Trust, to provide for the care of patients in furtherance of the charity's aims. No grants are made to individuals.

Support costs are apportioned across the categories of charitable expenditure.

	Grant Funded	Support
	Activity	Costs	Total
	2022/23	2022/23	2022/23	2021/22
	£'000	£'000	£'000	£'000
Patient welfare & amenities	187	13	200	36
Staff welfare & amenities	1	4	5	45
Total	188	17	205	81

Note 5 : Allocation of Support Costs

Support costs are apportioned across the categories of charitable expenditure based on average monthly fund balances.

Governance - internal & external audit fees Financial, administration & bank charges Total	Patient Welfare 2022/23 £'000 5 8 13	Staff Welfare 2022/23 £'000 1 3 4	Total 2022/23 £'000 6 11 17	Total 2021/22 £'000 5 11
				16

Governance costs of £6k are for External Audit fees and are covered further in Note 7. The financial administration costs include £8k of staff costs for staff employed by the Trust.

Note 6 : Trustee Remuneration & Expenses

No trustees were paid any remuneration or expenses from the charity for the work they undertake as trustees.

The Trusts Remuneration Report describing the remuneration of Very Senior Managers (VSM) namely the members of the Board and hence the Trustees of this Charitable Fund can be found on the Trusts website in the Annual Report and Accounts section. See below link:

http://www.shropscommunityhealth.nhs.uk/annual-reports-and-accounts

Note 7 : Auditor's Remuneration

The external auditor's remuneration of £5,527 (2021/22 : £5,400) related solely to the independent examination of the annual accounts, with no other additional work being undertaken.

Note 8 : Analysis of Current Debtors

Accrued income Total Trade creditors Total Note 9 : Analysis of Creditors Due Within 1 Year	2022/23 £'000 4 4 2022/23 £'000 14 14	2021/22 £'000 0
		0
		2021/22 £'000 13
		13

Note 10 : Summary of Fund Movements

Whitchurch Hospital Patient Welfare All other funds Net movement in funds	Balance B/Fwd £'000 53 65 118	Income £'000 142 37 179	Expenditure £'000 -165 -40 -205	Balance C/Fwd £'000 30 62
				92

The above table shows the movements on the significant sub-funds within the group registration, and is based on those funds which have a closing balance at 31 March 2023 in excess of £20,000. The only fund with a balance greater than £20,000 is the Whitchurch Hospital Patient Welfare fund and this relates to a legacy received in 2020/21.

The objects of the listed funds are as follows:

Whitchurch Hospital Patient Welfare - for patients who are or have been treated by Shropshire Community Health NHS Trust at Whitchurch Hospital.

The 4 community hospitals are each supported by active Hospital League of Friends who donate money to assist in the purchase of medical equipment and other patient amenities.

Note 11 : Events After the End of the Reporting Period

There were no events after the end of the reporting period.