North Staffordshire Combined Healthcare NHS NFIS Trust North Staffordshire Combined Healthcare NHS Trust Charitable Funds Annual Report and Financial Statements 2024/25 Registered as a Charity No: 1057104
CONTENTS INTRODUCTION PAGE Foreword from the Trustees........ STRUCTURE, GOVERNANCE & MANAGEMENT Governing Document..... Trustees Arrangements.... Management of Charitable Funds ................ Operational Arrangements............... Rlsks... OBJECTIVES & ACTIVITIES Objective8.. Activltles and Our Locations...... Objectives and Actlvltles for the PublicBenefit.............. Future Plans............... ACHIEVEMENTS AND PERFORMANCE Expenditure............ Income..... Flnancial Review................ Reserves..................... Fund Balances............ 10 CORPORATE TRUSTEES & COMMITTEE MEMBERS Directors of the Corporate Trustees....... 11 Charitsble Funds Commlttee Members........... . 11 INDEPENDENT EXAMINERS REPORT ....... 12 FINANCIAL STATEMENTS 13 ststement of Trustee Responslbilities.. 14 ststementof Financial AGtivities................................. 15 Balance Sheet . 16-23 Notes to thp Accounts .
Introduction The Corporate Trustee, North Staffordshire Combined Healthcare NHS Trust Charity, is a Mental Health and Learning Disability NHS provider. The Charity exists to raise funds and receive donations for the public benefit of the NHS. For us this is the patients and staff of North Staffordshire Combined Healthcare NHS Trust. The Trustees present their Annual Report together with the Independent Examination of the accounts for the year ended 31" March 2025. These accounts have been prepared by the Trustee in accordance with the requirements of the Charities Act 2022 and 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 (FRS102) Effective 1 January 2019. The aim of this report is to provide a link between the charity objectives and strategies as set out by the Trustees for the activities carried out during the year, detailing the year and measuring how sucSsful we have been in achieving the charity objectives.
Structure Governance Mana ement and PROFESSIONAL ADVISORS DURING 2024125 Charity Registered Address: North Staffordshire Combined Healthcare NHS Trust Lawton House Bellringer Road Trentham Lakes South Stoke on Trent Staffordshire ST4 8HH GOVERNING DOCUMENT North Staffordshire Combined Healthcare NHS Trust (NSCHD has administered Charitable Funds since its creation on 1 April 1996. The Charitable Funds were registered with the Charity Commission under the requirements contained within the 1993 Charities Act. The funds were registered as an "Umbrella Charity.. Charity Bankers: National Westminster Bank London Corporate Service Centre CPB Services 2nd Floor 280 Bishopsgate London EC2M 4RB The funds are held for any charitable purpose or purposes relating to the NHS, relating to services provided by North Staffordshire Combined Healthcare NHS Trust. TRUSTEES ARRANGEMENTS Charity Independent Examiner: Jonathan Dudley ACA Dains Audit Limited Suite 2, Albion House 2 Etruria Office Village Forge Lane stoke on Trent ST15RQ North Staffordshire Combined Healthcare NHS Trust is the Corporate Trustee of the charity. The Directors who served NSCHT during the year to 31 St March 2025 are listed on page 11. Trustees are automatically appointed on becoming a Board member of NSCHT. Appointments to the Trust Board are governed by the Trust's Standing Orders with the Chair and members being appointed by the NHS Being Trustees incorporated as a body, the Appointments Commission. Trust Board has established a Charitable Funds Committee to oversee the operation of the Gharitable funds on behalf of the Trust. MANAGEMENT OF CHARITABLE FUNDS As part of their induction programme, new Executive Directors of NSCHT are made aware of their responsibilities as Trustees. This Committee has responsibility to monitor and control the management of charitable funds and provides advice to the Trustees. It also provides support, guidance and encouragement in the utilisation of income and expenditure, ensuring best practice is followed in the conduct of all its affairs. The Trustees did not undertake any specific training within the reporting year although the induction arrangements for all Board members include details on their responsibilities as Charitable Funds Trustees. Neither the Corporate Trustee nor the Directors of the Corporate Trustee are remunerated.
OPERATIONAL ARRANGEMENTS Charity Commission as an official working name. The Trustees have delegated day-to-day management of the charitable funds to a Charitable Funds Committee. Trustees and Charitable Funds Committee membership during 2024125 is listed on page 11 of this report. The new branding launched in Dember 2024, accompanied by targeted activities to support modest growth. This included renewing membership with NHS Charities Together, actively engaging in its member networks, and exploring grant funding opportunities. A small cross-Trust working group was also formed to generate ideas and build wider support for charitable initiatives planned for 2025126. North Staffordshire Combined Healthcare NHS Trust Board, acting as Corporate Trustee, takes overall responsibility for the management of funds, but operates a Scheme of Delegation. RISKS The scheme of delegation is designed so that most expend decisions are taken at operational level. The Charity operates under the corporate controls assurance policies and procedures of the NHS Trust as part of its governance arrangements. The Trust has in place as part of its risk management strategy a risk register. Fund managers have been identified for designated funds and these managers are able to authorise expenditure up to £2,000. Chief Strategy Officer and Chief Finance Officer can authorise expenditure up to £5,000. The Charitable Funds Management and Scrutiny Committee up to £50,000. The Trust Boardffrustees have an unlimited authorisation limit. The Charity benefits from independent vIewS undertaken by both periodic Internal Audit and annual External Examiner reports, which are presented to the Trustees. The action points from such reports are applied and monitored on behalf of the Charity by the Trust's Finance department. The Charity itself does not have its own offIS or employees. North Staffordshire Combined Healthcare NHS Trust provides administrative services to the Charity for which an annual charge is made. In 2024125 this amounted to £3,850. The Committee continues to review the level of expenditure ensuring that good value for money is achieved. The level of support is constantly reviewed with the aim of being as cost effective as possible. Funds are checked before a payment is made to ensure that resources are available to meet the grant requests. The funds are administered by the Trust's Finance department. All grant requests are committed against funds by the appointed Fund Holders and this expenditure is applied in line with objectives of the Charity. The grants are subsequently authorised according to the Trust's Standing Financial Instructions, Standing Orders and Charitable Fund procedures that also comply with Charity Law. During 2024125, the Charitable Funds Management and Scrutiny Committee set a clear direction to raise the profile and impact of charitable funds, aiming to enhance benefits for patients, staff, and the wider community. As part of this strategic shift, a branding exercise was undertaken, and 'Combined Charity, registered with the Any risks relating to the charity would be considered within the Corporate Trustees, risk register. The risk register is reviewed by the Trust Board.
Ob ectives and Activities Learning Disabilities OBJECTIVES The Learning Disabilities Servi provides a range of community-based specialist services to meet the needs of people with learning disabilities and their families. Services include residential and respite care, specialist education and day activities, short term treatment and assessment and specialist services for people with mental impairment. The Charity has NHS Wide objectives as follows: The Trustees shall hold funds for any charitable purposes relating to the NHS wholly or mainly for the seThices provided at North Staffordshire Combined Healthcare NHS Trust." Mental Health Guidance documents for fund holders and users of charitable funds are in place, These contain more explicit advice on the definition of charitable purposes and allowable expenditure. The guidance also helps focus the objectives of the Charity as it identifies typical areas in which charitable funds can be used to enhance the patient and staff experience. The Mental Health service aims to provide high quality, easily acSsible service to those suffering with mental health. These comprehensive services are offered in hospitsl and community-based settings, these include adult acute, rehab, elderly care, substance misuse, child and adoleSnt, psychiatry, neuropsychiatry. community nursing and clinical psychology services. Our Locations Fund Managers formulate and monitor their own expenditure plans to achieve the objectives set by the Charitable Funds Committee for this year. The Charity regularly assesses the designations of its unrestricted funds and there is high level discussion of income and expenditure at each Charitable Funds Committee meeting. We work from both hospital and community- based premises, operating from many sites in Staffordshire and Stoke on Trent, The main sites are listed below. Harplands Hospital Our main site which opened in 2001 and provides the setting for most of our inpatient units. ACTIVITIES North Staffordshire Combined Healthcare NHS Trust is a leading provider of mental health. social care, learning disability and substance misuse services. The Darwin Centre - Provides care and support for young people aged 12- 18 with mental health difficulties. Dragon Square Community Unit - Provides planned respite services for children and young people up to the age of18119. The Trust provides services to people with a wide range of mental health and learning disability needs. Sometimes our servi users need to spend time in hospital, but much more often we can provide care in community settings and in people's own homes. Surnmers View Provides in-patient rehabilitation seNices working in conjunction with Adult Mental Health Community Teams. Greenfields, Sutherland, Ashcombe and Lymebrook Mental Health Resource Centres These resource centers provide Adult and Community Mental Health services. "Note." the objective of the Charity is noted on the registration document with the Charity Commission.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT FUTURE PLANS The Trustees will continue to regularly review spending plans to reflect the changing needs of the NHS service within North Staffordshire and Stoke on Trent. The objective is to enhance facilities for patient care, ensuring that both Sewi needs and the objectives of the Charitable Fund are met. Charitable funds received by the Charty are aCPted, held and administered as funds and property held on Trust for purposes relating to the health service in accordance with the requirements of the Charities Act 2022, the Charities (accounts and reports) regulations 2008 and the Charities SORP (2019). In line with the ambition to increase the impact of charitable funds, future plans include a more visible profile for the charity, seeking to capitalize on grant funding opportunities and local partnerships to further enhance improvements to patient care and well-being. Following the cash receipt in 24125 of a significant legacy the focus for 25126 and future years is on ensuring this funding is used to maximum effect, delivering tangible and sustainable benefits that clearly demonstrate the benefit of charitable funds to a wide audience. Costs of charitable activities comprise all costs incurred In the pursuit of the Charity's objective and in line with SORP 2019 (FRS 102) also include governance costs for the Charity. Expenditure on charitable activities will be for the benefit of Patients. Staff or Education. Throughout these accounts the term 'patients' refers to patients and service users. The costs include the direct costs of the charitable activities together with governance and support costs that enable them to be undertaken. Forecast expenditure plans will continue to be monitored, on a rolling basis by the Charitable Funds Committee," with the aim being, to ensure that funds are used in furtherance of the charitable purpose and are applied appropriately, within a reasonable time. Funding activities also improve the skills of staff, improve working conditions and improve staff morale by providing equipment, services and facilities not normally provided by or in addition to normal NHS provision. Funding activities also improve the motivation of stsff, by improving staff facilities and by providing services that improve staff wellbeing. Investment current and future objectives The primary objective of the Trustees is to generate income to support the delivery of local healthcare seNices and support the development of patient facilities and environment, staff and staff facilities. The Charity is funded by donations, often from patients and their families who are grateful for the care they have reiVed and wish to support the work of the Trust. The Charity exists to enhance and improve patient experien by providing things like additional equipment, extra training or by improving the surroundings for service users and staff.
Achievements and Performance EXPENDITURE The table below shows how the funds were spent, During the year, the funds continued to support a wide range of charitable and health related activities benefiting both patients and stsff, and subsequently benefitting the public. Activity In general, funds are used to purchase varied additional goods and services that the NHS is sometimes unable to provide. Expenditure Furniture & Fittings - Patients 9,485 Resources expended in year to support the charity's objectives was £23k. Adminlstration & Governance 5,049 Patient Education & Welfare 3,762 The expendtture is summarised in the graph below. Garden Equlpment 562 Miscellaneous other 4,412 Expenditure 2024/25 £23k Total 23,260 Pa*tEnt Educalitsn & We114re Fixtures & Fitti#98 IPotiontsl •AdmlrElstration & Govom•ncè other CONTRIBUTIONS TO HEALTHCARE In addition, purchases were made contributing to NHS funding. these purchases have benefited and enhanced various services across the Charity. Items purchased include furniture and fittings and garden furniture and equipment. PATIENT'S WELFARE AND AMENITIES A range of equipment and services were purchased benefitting patients, welfare and amenities. Items purchased include therapy equipment, furniture and televisions for patient and service user areas.
INCOME RESERVES This is made up of voluntary and investment income.Total income received amounts to £34,516. The Trustees have established a reserves policy as part of their plans to provide support to North Staffordshire Combined Healthcare NHS Trust for patient and staff benefit, Voluntary Income £15,808- Donations It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately 18 months, management, administration and support costs and to respond to emergency application for grants which may arise from time to time. It is the policy not to accumulate general reserves above this level but to spend donations promptly on the purpose for which they were received. however, funds could be accumulated for very specific purposes. Legacy Income £6,554 Investment Income £9,397- bank interest Other Income £2,757 Investment Income As perthe Assets and Liabilities statement, the cash balance at 31 March 2025 stood at £346,569 (£59,628 at 31 March 2024). The Trustees reviewed the charity financial circumstances and reserves required for 2024125. The level of reserves was reviewed at the December 2023 Charitable Funds Committee. The Reserves Policy was approved to keep a minimum balan of £9k. The reserves held equate to 18 months administration and governance costs. In terms of cash held there has been an increase of £286,940 from £59,628 at 31 March 2024 to £346,569 at 31 March 2025. The increase relates to cash receipt of 2023124 legacy. The debtor balance reduction of £250,971 from £261 ,262 31 March 2024 to £10,290 at 31 March 2025, relates mainly to the cash receipt of the 23124 legacy income. Investments and policies are reviewed annually by Charitable Funds Committee. FINANCIAL REVIEW During 2024125, the charitable funds have benefitted from donations and other voluntary income of £15,808. This includes £7,460 received from The Morrisons Foundation, in respect of a sucSsful grant application. in addition legacy donation of £6,554 being interest owed on the 23124 legacy. With the addition of interest received during the year of £9,397 and other income of £2,757, the total income for 24125 amounted to £34,516.
Summarised fund balances held at 31st March 2025 Service I fund description Restricted Unrestricted Total Harplands Enhancement Project Harplands Inpatient Services Children's Respite Service Other Trust Services 266,144 846 266,990 14,791 9,792 14,791 9,792 7,659 7,659 6,897 Community MH Services Children and Young people Early InteNention Team Learning Disability Services Staff Funds 1,788 5,109 4,861 4,861 2,747 2,747 1,661 1 ,661 1 ,491 316,889 1,491 48,957 267,932 Summary The Trustees have not imposed any designations to the unrestricted funds above and therefore considers them to be freely available to be expended on any of the Charity's activities. The Trustees wish to take this opportunity to express their gratitude to the donors, for their generosity and express their thanks to all who contributed to the work of the Charity during the year. The restricted funds continue to be monitored and utilised in line with the condition requested by the donor. Service users have benefitted from the generosity of family, friends, staff and the wider community who have made donations. The Corporate Trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objects of the charity and by designating funds. Fund Position The Charity's financial position at the balan sheet date is considered to be satisfactory in the context of future plans. On a fund-by-fund basis, assets are readily available and adequate to fulfill the needs of the Charity, and that there are sufficient liquid resources to meet immediate requirements The Trustee respects the wishes of our donors to benefit patients and staff for the improvement of patient care. 10
Directors of the Cor orate Trustees 2024/25 Name Title Period J Dawson Chair Dr O Adeyemo Chief Executive Officer Dr D Okolo E Gardiner K Laing E Mellor B Richards K Smith Chief Medical Director Chief Finance Officer & Deputy CEO Chief Nursing Officer Chief Strategy Officer Chief Operating Officer Acting Chief People Offi[ R Andrews JKoo Prof P Walsh P Jones M Evans P Gabbi A Gadsby K Tattum R Banks K Laverty Nor*-Executive Director (Vice Chair) Non-Executive Director Non-Executive Director Non-Executive Director Non-Executive Director Non-Executive Director Associate Non-Executive Associate Non-Executive Associate Non-Executive Associate Non-Executive to 28 June 2024 from 19 August 2024 from 10 February 2025 to 31 December 2024 to 31 December 2024 from 19 August 2024 from 10 February 2025 Committee Members in Attendance 2024125 R Andrews Chair of Committee E Mellor E Gardiner K Laing Chief Strategy OffIr Chief Finance Officer Chief Nursing Officer M Evans A Gadsby Non-Executive Director Associate Non-Executive to 31 December 2024 Non Committee Members In Attendance L Smith L Dodds J Mccrea N Griffiths A Maguire T Cooper Associate Director of Transformation Deputy Chief Finance Officer Associate Director of Communications Deputy Director of Governance Financial Accountant Executive Assistant (Minutes) li
Independent Examlner's Report to the Trustees of North Staffordshire Combined Healthcare NHS Trust (Charitable Funds) I report to the charity trustees on my examination of the accounts on pages 14 to 23 of the charity for the year ended 31 March 2025. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance wÉth the requirements of the Charities Act 2011 {'the Act.). I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act. or 2. the accounts do not accord wÉth those records. or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Use of Report This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My independent examination work has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an independent examiners 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 it5 trustees, as a body, for my independent examination work, for this report, or for the opinions I have formed. Jonathan Dudley ACA Dains Audit Limited Sutte 2, Albion House 2 Etruria Office Village Forge Lane Etruria Stoke on Trent ST15RQ 12
North stsffordshire Combined Healthcare NHS Trust Charlty STATEMENT OF TRUSTEES. RESPONSIBILITIES IN RESPECT OF THE TRUSTEES, REPORT AND THE FINANCIAL STATEMENTS The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare fin8ncial statements for each financial year which give a true and fair view of the stale of affairs of the charily and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. Select suitable accounting policies and then apply them consistently.. Observe the methods and principles in the charities SORP {FRS102)- Make judgements and estimates that are reasonable and prudent. State whether applicable UK accounting standards (FRS 1 D2) have been followed, 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 operalion. The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position ofthe charity and enable them to ensure that the financial statements comply with the Charities Act 2022, the Charities {Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdidions. Corporate Trustee Date..201hJanuary.2026 Corporate Trustee Date 20th January.2026 13
North Staffordshlre Combined Healthcare NHS Trust Charity Statement of Financial Actlvities for the year ended 31 March 2025 2024125 Total Funds £000 2023124 Total Funds £000 Notes Unrestricted Funds £000 Restricted Funds £000 Incoming resources Voluntary Income Donations and voluntary income Legacies Sub-Total Voluntary Income 16 16 259 262 16 Investment income Other incoming resources Totsl incoming resources 20 14 34 265 Resources expended Charit8ble Activities Governance Costs 12 18 12 Total resourGes expended 13 10 23 17 Sub total.. Net incomingl(outgoing} resources before transfers Net Incomlngl(outgoing) resources 11 11 248 248 Net movement In funds 11 248 Fund balances brought forward at 31 March 2024 Fund balances carried forward at 31 March 2025 41 264 305 57 268 316 305 All income and expenditure dertve from continuing activits'es. 14
North Staffordshlre Combined Healthcare NHS Trust Chorlty Balance Sheet as at 31 March 2025 Notes Unrestricted Funds £000 Restricted Funds £000 Total at 31 Total at 31 March 2025 March 2024 £000 £000 Current Assets Debtors Cash at bank and in hand Total Current Assets 10 346 356 261 59 320 53 293 302 Ltabilities Creditors.. Amounls falling due within one year 40 15 Total Current Liabilities 40 15 Total Net Assets 268 316 305 Funds of the Charity Unrestricted Restricted 10 48 48 268 42 263 268 Total Funds 48 268 316 305 The notes on pages 1 S to 23 form part of these accounts. The financial slalements were approved and aulhorised for Issue by the Trustees. Slgned. Signed.. Date: 20thJanu&ry 2026 Date: 201hJanuqry 2026 15
North Staffordshlre Combingd Healthcar6 NHS Trust Charity Nots$ to the Actoufits 1 A¢UntIng Policies 1.1 Bo81$ ol Preparation of Financiat Statements North Stsffordshire Combined Healthcare NHS Twsl Charity is an unincnrpor3tèd charity in England. address ol this charity's registered office is oiven in the reference arKS administralive details on page 4 of these finandal statèments. The nature of this charitys operations and prinapal activities are detailed on paoes 14- 15. The charity constitutes a pUle benefit entity as defined by FR8 102. The finan81 ststemenls have been prepartd in accordance thrith Awounting and R•porbng by Charities.. Ststemeni of Rewmrnended Practi applicable to ch8rits.es weparing their accounts ITr accordsncè wilh ttte Financial Reporbng Standard èpplicable in the UK and Republic of Irdand issued in October 2019, the Financial AeFKJrting Stsndard aable in Iha United KJ"ngdorn and R$public of Ireland IFRS ID21, Ihtt Charities A¢t 2011 and UK Generally Ac¢epted Practi. The Charity does not Indude 8 rash flow slatem8nt on lh& grounds that il is not a Iprger ¢hgrilyan¢ meets the definition ol a small entity. The finanaal slatoments have been wepared to give a'lrue and fairf view anES havè departed frrfft the Ch8riti&$ IA¢counts and Reports) Reyulabons 2008 only lo the ttxt$nt required to provide 8'tNe lar vieyl. Thi5 departurè has involved followro thèAccounting and Rep¢rting by Chariti8s.' St8ternent ol RecA)mmended Pra¢be$ aPIcab to charilie5 PTep8Ting their a¢o)urst5 in aceordarlce with the Financial Rèporbng &anéard applicable in Ihls UK and Republic ol Ireland IFRS 1021 isSLd on 16 July 2014 rather than the Acwunbng and Reporbng by Charities.. Statement of RoComm¢nded Practice effective fiDrn 1 April 20D5vh)i¢h has since been Vlihdr. Tha finanaal statements are prepared 8 going ¢oncEm basis and are prepared in slwling which is the functional wrrency of the charity and round 19tr8 n8awst £1,1)JO. Thè signifieant accounlirvJ pJlicie5 applied In the preparaticm of Ih&5e finanryal statgm$nts a set out b8lN. Thsse Foliaes have been consistenlly applied lo 811 years preserted unless ot11Se Stated. 1.2 Golng Concern The finan81 statements have been prep8rgd on IW going concem basis as the Iruylees believe that no material uncBrt8inties exist. The trustees havè considered the level olfvnds held anfj oxpecied level of income and exndItre lor 12 morrths from approving Ihese finarrial ststements. Th8 budg818d incomè and expenditure is sufficientwth the lev&1 ¢f reserves for the charity lo LE able to eonlinue as a going concern. 1.3 Fund Accounting Where there is a legal restricb.on Dn Ihe purpose to vthich 8 fund may bè put, the fund is da5sifi&Y eithtrras an end0entInd. Ithere the donor has ¢ypreSY provided Ihal only the Income of this fLÈnd may be expènded, oras a rèstricted Income fund where tt)l$ donor has provided for the ¢notion to be spent in lurthergnce of o spefied chantable purF(Jse. Unrestricted IncomefvThls are sub 8naly$ed befvEen designated fvnds Whe the trustees havè 88t aside amount& to btt used f¢r spe¢ifi¢ purposes, ollen fefiecting the non blnding wishes ol the donors, and unre8tricLed funds %%fiicb ale applicable for any purpose ol the caiity. 1.4 Incoming Rèsource5 In¢cme 15 reGognised oncè the charity has entllemenl to Ihe in¢c)me.11 ig probablelhat the illccyne will be received and the amount of inurng recewable can be rneasured r8liabty. 1.5 Incomin9 Resource5 fiom Legacies For Legacies, entillemenl 15 the ea¥lier of the charity being notifi of an impenrjing rfistribution or the IBga¢y king received. Al this point income is reeognised. 1.6 In¢oming Ro$ourus from Inv?$tments Yhe incoming re8ourco$ rNable from Ihe investments ¥re di$tn"buled across the funds, appcftioned on th8 size ol the funds. 1.7 Exp8nditurè l Yptniturè Is accounted for on an accruals basis and has been classified ynder headirys that a99regate all cD5ts rolated to the category. 18xpenditure is r8cL¥nised once there is 8 lsg81 orconstructive OloatIOn to rn8ke payment to a third party. it 1$ probable that settlem•ntwsll b requir and th8 8moLtnt of the obligation be m•asured r¢liably. Grants are only made lo related or third party NHS bodies and non NHS b)dies In lurthwarKe ol this ch8ritable objectives ollhe funds. A liabilstylor such grants is recognised whèn approval has been given bythe Truslg&. Those NHS th1¢h hava nominakd repfesentati¥es heve full knovAedge ol the plans of Ihe Trustee, Iheiefort a grant approval is laken lo constit8 8 fim) inlenlion of paymen1Wth has been vJmmuni¢4ted to fhe partiapating NHS tM)dy, and so a liability Is recc¢Jnis8d. Contr#¢tu318rrangements are niSe4 a$ goods or services are supplied.
North Staffordsfiirè Comblned H•althur• NHS Trust Charfty 1,8 Irrg¢overable VAT lff&overable VAT is d)orged 8gains11he ¢alegory ol resources expered f¢x ¥thich il was if wfted. 1.9 Allocation of Ovèrhead and Support Costs Overhead aftd $upp¢rt ¢tssts h8ve bm allwted belvrtn Charitable Activib"e5 and Governan Costs Co519 whtch ars wl wholly attributable to an exponditur¢ ¢ategory have been apportione(J. The analysis of overhe8d and support eo$l$ and th¢ basis of apports"onrnenl apyied are shown in note 3. Where fA)Sts are shaT8d by or more tharitabltt a¢bvibes, SUPPOrt ¢sts have begn apportioned beh5Een categories, for example financial 3dmini5tration costs, on thg basis ¢f t fLtnd balare wlhin the CLJsts, on the basis of the fund bal3n¢t ¥Mthin thp )¢¢ounting wrlod for ea¢h cate90ry of charitablg 8Cttvity and this is analys8d in note 3. 1.10 Charltsble A¢tivities Costs of charitable 3clivibes compris&all costs IUrred irj the pursuit ol the charitsble objects of the charity. These costs. Ythefe r))t whjlly attributsble, arè 8pportionad eèttgorias of charitable ewendilure in addi to the direct ctssts. The total costs of each te90ry gf ¢horilable Qxpendilure Ih¥refore include support costs and an appoitionment of overheads, as 6hosw in note 3. 1.11 Go¥ernan¢e Costs GDvèrnanc& $1S comkxise all c051s attributable to ensuring the public g(xount81ylity ¢f ¢h8rity and its Ccrnplian wth TegulatKJn alld good tiCe. The58 C05t5 include costs r81ated to statutory 8Lxlit toggther wth ar apportionment of ovethead and SUprt ¢08t& 1.12 Flnun¢lal In$trum¢nts The charity only h8s fiMnr%al 8558ts and fin8ftcial lialitieS Ihat qualKy as basK finanual instrurnents. 1.13 Jud9ements End key sources of estimation uncertainty In th& 8ppli¢alion of the companls acuunting Pdle$, which are described ITr rDte 1. Ihe dIredS ar¢ required tg make jUdgernts, ests"mate5 assumptions about th? carrying amounts of 855ets and lialilities that ar? not readily apparent from other sources. Th8 e5>aleX and assttiated assumptions are bassd tsn hlstorical experience other factors thai aro ¢)nsidertd t¢ bo r91ovanl. Aetual results rnay differ from these est'nTrtes Th8 estimates and undèrlwng assumptions are on an ongoing basis. Revisagnsto accounting e5tirnEte5 are reco9nised in the period in which the estirnal8 1$ revised No $tqnificant jud9ments have had to be m8de by rn8n39emenl in preparing these finanaal ststements. 1.14 R8sourGos expended The fy$ held on tnL8t a¢wunts a prepared in acurdanc8 Wth the %cfuals tontèpt. Al èxpgndS1u Is ¥ecegnised once there is a18gal or cLwslrvdive oklgatiOn to rn&ke a payrnenl to a third party. AlotIOn of oVerad an¢J support costs Thes& 8rs Trcharges of apwoprtat¢ pr¢portions ol staff 8nd relevar*t non-pay costs inwrred by Finan¢¢ ¥talfof North St8Ylord5hire Cornbined Healthre NHS Trust and the North Staff0shIfy Finarfp And Regi$lr8ti(>n Shared Service h05ted by stoKn-Trenl Primary Care Trust These gre alloc8ted endlor apportionèd etrn Govemance Costs and Charitae Acbwties. Thg ¢0$18ttribut•bl& b Charitable actmties Is apportioned acr05S those activities usimy tho apportionment basis a8 set out in Note 3.3. Whèra n8C85Sary, apportionments of staffiro cost& are done bythe levd of fund b8J8n¢e whi¢h 8150 represents the level oi time spent on each aw. 1.15 Structure of funds Wher8 th8r8 is a 18g81 r8St¥iction on the purptssè to whith a furtd may be put the fund is classified in the accDunt3 as 8 rasticted fuThJ. Olherfunds are rlassffied 35 unre5tn.cted funds. Fundswhich are not legally restricted but which the Trustees ha ¢hosen to eam)aik forset purposes are classified as designat fund5. Thè maior kjnds htrkl within these ¢8legori¢$ are disclosed in nots 10. 1.16 Post Balance Sheet Ents & Prltsr Year Adjustments There are no post balance sheet events. Thèrè has bèèn no changè to the accounts of prior years. 17
North Staffordshlre Comblnèd Hèalthcarn NHS TN•t Charlty Detalls of Matsrial Incomlng Re¥our¢e$ Unreslricted Fur¢ds ReStrted Funds Total to 31 March 2025 Tot8110 31 March 2024 £000 £000 £OOD £000 tkjnalions from Individuals Grants Leg8Gies 259 Total In¢omlng resources 16 22 262 Analy$i8 of grnss In¢ome from Investments Total gr055 income Unreslri¢led Funds Reslricled Funds Total to 31 March 202S Total lo 31 March 2024 £000 £000 £000 £000 Inieresl on Cash Hekl on Deposit Detslls of resources •xpended- Olhor LJnrestri¢ted Funds Restricted Funds Totsl tts 31 March 2025 Totsl trj 31 March 2024 Charitable Expendllure £000 £000 £000 £000 Patients w8ifare 8J¢J amenities Staff weFFare and amoniliès Purchase of New Furniture & Eqyipmgnt NHS Chatilies Together Membership 12 18 12 Restated Totsl to 31 March 2024 Analy515 01 gov•inanco ¢o$ts Unrestricted Funds Reslricled Fuftds Total to 31 March 2025 £ooD £000 £000 £000 Administration ol funds Independent Exatniuatiun fre The Independent Examiftèrfs of £3k is related SDlely lo the independent examinatton with no other additional work undetskerj. Allation of support C03ts The financial adminSslr81ion costs have been allocated beiween governance and charitablè a¢livity on the basis of fvnd levèl whlch rreSentS the time spènt. Independent Exarninalion costs was wholly altocats Govemance. The subsequent apportionment across actwity #reas is dlsc105ed in notè 3.3. Allocatlon and apportlonment to Govttrnan¢e ¢(ts Total Allocated to Resldual fgr Govemance rtoporbonmanl £000 £OOD £000 Adminislrallon (Provlded by NSCHD Independent Examin¥Lrf>n Costs Total 18
North Stsffordshire Combined Hèalthcare IIHS Trust Charlty 3a Support costs have been apportioned across the categorie5 of charitable èxpenditure on tle basis of the fjjnd balance at the end of thg period. ApportionmpntA¢TQ$$ Charliablo ActtvltSe8 Patients welfare VV¢lfare Purchas8 of Equipment NHS £000 Oihttr Total £000 £000 £000 Direct Costs locatson Support Costs 12 16 Totsl Including Support 16 18 Artalysls ol totsl re$outtes expended Costs of Management Aclivllles for and Charitsble Admln15tration Objedives £000 Totsl to 31 March 2025 Total 10 31 March 2024 £000 £000 £000 Independent Examination Other 16 18 14 18 23 17 Changes In Resource5 Avallable for Charfty Use Unreslri¢ted Funds Reslri¢ted Funds Total to 31 March 2025 Total lo 31 March 2024 £000 £000 £000 £000 Net movement In funds for the year 248 Nel movement in funds avalleble for fvlure activities 248 Staff Costs During Ihe yèar there were no employees. During Ihe period no remLEnèratlon and benefftg were pald lo Trustess or key rll8nagerllenl remuTr8r8llon12023124 £ nill. Durfng Ihe period no expensès W8re pald to Trustees. {2023r24 £ nill. 19
orth Staffordghire Combined Healthcare NHS Trust Charlty Analyslg of Debtors Unrestricted Funds £000 Reslricted Funds £000 Total at 31 March 2025 £000 Total al 31 March 2024 £000 Amounls falling due wthin one year.. Acuued income Other debtors 259 Total debtofs falling due within one year 10 261 Total Debtor¥ 10 261 Cash Hgld on DoPOSIt Unreslricled Funds £000 Restricted Funds £000 Totsl at31 March 2025 £000 Total ot 31 Mard) 2024 £000 Cash al Bank 53 293 346 59 53 293 346 59 Anafysls of Crèdltors Unrestricted Funds £000 Reslri¢ted Funds £000 Total at 31 MaT¢h 2025 £000 Tolal al 31 Marth 2024 £000 Ajnounls falling dLEe thIn one year. Credilors Accruals 34 40 12 Total creditors falling due within one year 34 40 15 Total Crgdltorg 34 40 15 Provision5 for Llabllltlgs and Charygs There were no provislons made in the current or previou5 year and all the grant5 payable have been paid or accrued. 20
North Stsffordshir• Cornbin•d Healthcarè NHS Trust Charlty Llgtsils of material fund$ 10 Name of 8ervicg Opening 8alaTrce £000 Incoming Rèsourcès £000 Outgolng Resourees Closlng Balanc8 HalandS Inpalienis Childrens Respite Community Other Service$ Earty InlervenliDn Harplands Proje Children & Young Adults Slalf funds Learning Disabilities 15 10 259 15 267 305 34 23 316 Closing fund balances 10.1 Namo of Setvl¢e Unrostricted Restrfctèd Funds Funds £ODO £000 Closlng Balance £000 Harplands Inpatients Childrens Respite Community Other Services Eady Inlernenlion HalandS Project Children & YoLtng Adults Staff fLtnds Leamlng Disabilitie 15 10 15 10 266 267 48 288 316 21
Morth StaVord•hiro ¢ombthBd F¢e<hcarn NHS TfiJ81 ¢h4rtty Dèsignated 10.1 (EamlaOd} Funds Fund Nomo •f SèrvlG& OpenÈng Incoming OulgoIAg alan¥• R•souT¢•S Resources Closlng R¢sirfcied UNt¢t8 Bal&n¢e 8alan¢è Balènce 796 THE HARPLANDS ENHATrICEO PATIENTS PROJECT 819 CHILDRENS RESPITE IDRAGON SQVAREI 729 HARPLANDS VVARD 7 710 DARWIN CEFITRE 7S2 EARLY NTERVENfioN PSYCHOSIS SERincE 707 LYMÉ&ROOK NEWCASTLE CMHT 739 ASHCOMBE CEP4TRE MOORLANDS CMHT 3D3 HAIIPL4NDS WARD 6 184 L1$oN PSYCMNTRY 731 MARPLAND WARD S 3D1 HARPLANDS WARD 4 118 MENTAL HEALTh GENERAL 7D5 HARPLANDS WARD 2 117 LEARNING DISABILITIES GENERAL 709 HARPLANDS WARJ 1 7D6 EDWARD MYERS UNtr 119 gioKE WELLBEING 833 ISH IINTENSIVE suppoirr HUB) 123 KNIVÉDON OT 747 INTENSWE OUTREACH 98 STAFF BENEFIT 5CHEM£ 830 CHAPLAINCY&WELL8EING 753 COMMUNITY REHA8 24Q EATING DISORDER ICAMHSI 71 HARPL4NDS STAFF 748 NORTH STPFFS CAMHS 73Q &iERLAND CENTRE 183 PSYCOTHERAPY 161 DAY OPPS 728 PARENT& eABY OAY UNtr 725 NORTH STOKE CAMHS 126 VOC REHAB LEARN tris orr 832 HOPAE TREATMENT&CRISIS CARE OThER EARMARKED FUFIDS WtTH A BALANCE <£250 259,940 5.271 5.899 1,39S 3,244 1.933 1,878 354 1,749 5,299 1,017 1,774 1.312 1.142 1,035 999 937 14.471 9,322 537 1,904 81 58 7.421 4,802 140 266,990 9,792 6,294 3,01Q 2,747 1.947 1,692 1,809 1,762 1,563 1,365 1,331 1,322 1,15Q 1,043 1,008 26e,144 9.792 8,294 3.oto 2,747 1,947 578 43 42 340 39 7.205 30 1,238 29 26 23 22 21 220 19 18 181 14 14 14 13 13 12 1,788 1.7 1.809 1.762 1,563 1,38S 1,331 1,322 1,150 1,043 1,006 3,469 379 795 31 30 28 1.115 25 24 37 695 839 81 895 839 816 832 81Q 828 622 622 616 600 571 $25 627 627 62Q 604 581 528 387 627 627 82D 604 581 528 387 18 17 1$ 3B1 374 372 377 375 313 231 2.033 316,888 377 375 313 231 2.023 46,956 641 2.Q61 305,633 318 92 23.26Q 34,518 267.932 Oescrlptlon of qO.J Fund5 The rnateTlal deslgrnat•d Réstiictèd FndS ar• a5 followts: HaWand$ Enhanced patlS Projecl. for any charitab purpose or purposes. reiing lothe NHS wholly or m8iNyfor seri¥¢es al the HartAands and otherser¥iGes wwded by North Slafford$hÈre Combined Healthare NHS Trust. A5hcornbe Centre for any tharitab puiw5e or purpos&s relaiing tolhe NHS who51y or malnly forthB bEnefil of senrices prtr4idÈd by the Ashcombe Cethfft. Mat8rial UnwtrS¢ied De51gnatad Funds Ibalan¢ over £5,000) Children's Respite Dragon Squarefor any ch8rilable purpose ¢r purpo869 relating to Ihe NHS whdlyer m&nly forthe tsenefrt Cthldrerfs Respite $erv5¢e based at Dragon Square. Harrlands Warrj 7 forany ¢haritsble purptss6 or pJrp05e5 rebling lo the NHS whollyor m&nlyfor the b¥mlI ol Ward 7 81 the HarandS Hostyid. Othor Eunnarked Fund$ (balance under £6,000) Fund$ are p18ced in earmarked funds for anycharitable purpose or purposes relaling ID the NH5 wholly or m8inlyfo¥the seNice6 prolded bythe eomioiked funct and other $8N¢es pr¢*ided by North St&fford$hifft ComYDed Heamh NHSTN$t. 22
Noth Statlordshlre Comblned Hwalthcar& NMS Trustcharity control R•latlon8hlp 11 Th? Charity is controlled by the Corporate Trustee, durin9 this year thi5MFs North Staffordshirè ComLxned Hoallhfft NHS Trust Related Party Transactlons 12 During the year none of the TrLlee$ tt members of the key m8nagemenl staff or partiey related to them has undertaken any matarial transactions wth North Sl8ffor¢shire Combined He8lthc8re NHS Tru5L The tharitable Irust has made revenuo p8yThent5 to purehasè gctxys and servi$ on behalf of the North staff¢$1 Combined H¢althc¥re NHS TrusL ere the TrJs¢ees are also rn8Mr$ ofthe Trust Board. The audited accounts ol the NHS Trust are available under separate cpv¢r by contrBth"ng Chi8t Flnance Officer gt th& followng addres5'. Trust Head Quarters Lawton Hous6 Bellringer Road Trentham Lakes South Sioke on Trent ST4 8HH 23