2022-03-31-accounts

CHAIR	Mr T Lake *(left 6 May 2022) Ms S McDonnell * (from 7 May	Mr T Lake *(left 6 May 2022) Ms S McDonnell * (from 7 May
	2022)
EXECUTIVES:	Dr RJenkins
	Chief Executive
	Mr S Ned
	Director ofWorkforce
	Mr C Thickett *
	Director ofFinance
	Ms J Murphy *
	Director of Nursing	and Quality
	Mr R Kirton
	Chief Delivery Officer and Deputy Chief Executive
	DrS Enright
	Medical Director
NON- EXECUTIVES:	Mr N Mapstone
	Ms R Moore *
	Mr S Radford * (from	11October 2021)
	Mrs S Ellis
	Mrs K Firth * (left 30	September 2021)
	Mr P Hudson
	Mr K Clifford OBE

REFERENCE	REFERENCE	AND ADMINISTRATIVE DETAILS	AND ADMINISTRATIVE DETAILS	AND ADMINISTRATIVE DETAILS
Principal	Office:		Barnsley Hospital	NHS Foundation	Trust
			Gawber Road
			Barnsley
			South Yorkshire
			S752EP
Principal	Professional		Advisers:
Banker:			Lloyds TSBPic
			Market Hill
			Barnsley
			S702PP
Investment		Advisor:	Investec Wealth and Investment
			30Gresham Street
			London
			EC2V 7QN
Auditor			GBAG
			Old Linen Court
			83-85Shambles Street
			Barnsley
			South Yorkshire
			S702SB

rces of income	are detailed below:
	TYPE OF INCOME
1,001,000	Donations and le acies
7,000	Investments
8,000	Other sources
1,016,000	TOTAL

	TYPE OF EXPENDITURE	TYPE OF EXPENDITURE
100,000	Patients' education	and welfare
266,000	Purchase of new e	ui ment for benefit of	atients
31,000	Staff Education and	Welfare
111,000	Cost ofGeneratin	Funds
9,000	Miscellaneous
517,000	TOTAL

															U mstdctad	U mstdctad	Restnmad						U mct cted	RastActed	RastActed
													Hole		F	ds	Ferlds	Tot	I	F	ds		F nds	F	ds		Total F nds
																		Y		e	dad					Y	ded 31
																		31M	ch		2022						March 2021
															EOOD		2004				EOOD			EOOD			ECOO
fo
Donebons snd leg			aces													919	82			1,001			1,202		323		1.525
Chanmble scil	ees															6	0				s		10		0		10
Uhny Lotto+																2	0				2		2		0		2
Ih estfAatts Tomll «g			u ces										133			4 931	3 05			7 I016			2 I 216		2 325		4 I 541
Ep dlt
Raisi 9 fu ds																00							85		12		97
chantable ecb	ties
-P rchaseofn			&	p			t									76	190				260		13		22		x
- Stag educauc		and ~yare														27	4				31		5		179		104
-Pate led cato			md		ayers											49	51				100		19		9		20
MncaaaAM	5															0	3				9		3		5		8
																t50	248				406		40		215		255
Total a*pa 50trlra																256	261				517		125		227		352
Net 9mnsl(lossesj			on n	e	I								I3.1			6	3				5		63		10		73
H ll I( *pe			dttumfandmomms							llnhnds						601	(173(						1,154		100		1962
Reco cslaHo	of		funds
F ndb I	b		ghtm~d										17		I	20	452			1900			374				710
Fund balances	canted			for		ard							17		2	09							I 520		452		1980
All g dl	*		mcog			isedinlheyeerers					ncludedtntheStalementofF					a ' IAM	n *
lul amounts relate		to conbnurng					operaborm			for	the c	nant	and p	y
There snodmerencebet					sents			f	d	I	f	th	em	dp	o yea	statedabo	eandmnrheto	calccsterl			al	t

		Note	Unrestrimed	Reslrlcted	Total at 31	Unreslncted	Restncted	Total et 31
			funds	funds	March 2022	funds	funds	March 2D21
			6000	9000	EODO	EOOD	EOOD	6000
Fixed assets
Investments		13	204	60	344	237	IDI	338
Total fixed assets				60	344	237	101	338
Current assets
Debtors		14	3		3	2	0	2
Cash at bank and in	hand		2052		2406	I 343	572	I 915
Total current assets			2055	434	2409	I 345	572	1 917
Liabilities
creditors amounts	falling due
mthi ~one year		15	(130)	(215)	(345)	(54)	(221)	(2751
Net current assetsl(l abildies)			1 925	219	2 144	I 291	351	I 642
Total net assets			2 200	279	~2480	I 520	452	I 980
The funds of Ihe chanty:
Restncled funds		17.1					452	452
Unrestricted funds		f72	2,209		2,209	1,528	0	1,520
Total charity funds			2,200	279	2400	1 528	452	I 980

Notes tothe	financial statements
	Accountln9 policies
	Basis ofpreparation
	Bamsley Hospital Charity is registered in England and Wales Charity number 1058037.The financial		statements have been prepared
	under the histonc cost convention, with the exception ofinvestments which are included at	fair value.
	The accounts (finanmal statements) have been prepared in accordance wihh the Statement	of Recommended Practice:		'Accounting		and
	Reporting by Charities' prepanng their accounts in accordance with the Financial Reporting	Standard	applicable in the UK and		Republic of
	Ireland (FRS102)issued in October 2019and the Financial Reporting Standard applicable	in the United Kingdom and Repubflc of Ireland
	(FRS 102)and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
	In the preparation ofthe financial statements, due consideration has been given to the 'Implications		ofCovid 19control	measures and
	chanty financial reporting' as issued by the Charikes SORP Committee in March 2020
	As a qualifying entity the charity has taken the advantage permitted by FRS102, not to prepare a cash flow statement			The Chanty		is	a
	member ofa group where the parent ofthat group prepares publicly available consolidated	financial	statements which	are intended		to	give
	a true and fair view and Bamsley Hospital Charity is included in the consolidation.
	Going concern - The corporate trustee considers that there are no material uncertainties	about the	ability ofBarnsley	Hospital	Chaniy		to
	continue as a gomg concern. To date the Covid-19 pandemic has had a significanfiy positive impact		on levels ofdonation income There
	are no material uncertainties affecling the current year's finanoal statements.
	In future years, the key nsks to Barnsley Hospital Charny are a fall in income from donations or investment income but the trustees					have
	arrangements in place to mmgate those risks.
1.2	Funds structure
	Where there Isa legal restriction on the purpose to which a fund may be put, the fund is classified as a restricted fund.
	Restncted funds are those where the donor has provided for the donafion to be spent in furtherance		ofa specified chantable purpose.
	Those funds which are not reslncted funds, are unrestncted funds which are sub anslysed	between	designated (earmarked) funds where the
	trustees have set aside amounts to be used for specriic purposes or which reflect the non-	binding wishes ofdonors and unrestricted				funds
	which are at the Wstees' discretion, including the general fund which represents the charity's reserves.
	The maior funds held in each ofthese categories are disclosed in note 17.
	Incoming resources
a)	Ag incoming resources are recognised once the chaiity has enfitlement to the resources, it	is probable (more likely than		not) that the
	resources will be received and the monetary value of incoming resources can be measured	with sufficient reliability.
	Where there are terms orconditions attached to incoming resources, particularly grants. then these		terms or conditions	must be before			the
	income is recognised as the enhtlement condition will not be satisfied unbl that point. Where terms or conditions have not been				met	or
	uncertainly 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.
	Gifts in Kind
1)	Assets given for distribution by the funds are included in the Statement ofFinancial Activities only when distributed.
2)	Assets given for use by the funds (eg. property for its own occupation) are included in the	Statement	of Financial Activities as incoming
	resources when receivable.
3)	Gifts made in kind but on trust For conversion into cash and subsequent application by the funds are		included in the accouneng		period		in
	which the gift is sold
	In sfl cases the amount at which gifts in kind are brought into account is either a reasonable	estimate	oftheir value to the funds		or the
	amount actually realised. The basis ofthe valuation is disclosed in the annual report.

LEY	HO	SPI	TAL CHARITY -2021/22
Notes	to	the	financial statements
			Accounting policies (continued)
1.3			Incoming resources (continued)
	c)		Incoming resources from legacies
			Legacws sre accounted for as reaming resources caber upon receipt orwhere the receipt ofthe legacy is probable
			Receipt s probabls when
			Confirmaton has been recewed from the representatives ofthe estate(s) that probate has been	granted
			The executors have establshed that there are sufficwnt assets in lhe estate to pay the legacy
			Any condrtrons attached to the legacy are edher within the control ofthe charily or have been met.
			Ifthere is uncertainty as lo the amount ofIhe legacy and d cannot be reliably essrnated then the legacy is shown		as		s contingent						asset until
			ag of the condrtuns for income recognrlmn are met
	d)		Investment Income
			Investment income conswls of dkiklends and interest received from lhe managed porffolio and also	bank depose		account			interest.					An
			Investment income credx recharge s cabulsted and allocated over both restricted and unrsstriyxed	funds based	on		the average						balance of
			the funds over the past five years
1.4			Resources expended and irrecoverable VAT
			Ag expenditure is accounted for on an accruals base and has been dassdled under headings that	aggregate ag	costs related						toeach
			calegory ofexpense shown rn the statement ofFinancwl Activxws Expenddure b recognised when	the following		crdena		are		met.
			There iss present legal or constructwe oblgation resulting from a pest event
			Its more likely than not that a transfer ofbenefds (usuagy a cash payment) use be requred in settlement.
			The amount ofthe obligatmn can be measured or estimated reliably
			Irrecoverable VAI s charged against the category ofresources expended for which 4was incurred.
1.5			Recognition ofexpenditure and associated gabgities as 4 result ofgrant
			Grants payable are payments made to linked, related party or third party NHS bodies and non NHS	bodies, in furtherance					ofthe				chardable
			oblectues ofthe funds held on bust, primarily refief ofthose who are sick.
			Grant payments are recognised as expenditure when the cond xmns for their payment have been met orwhere there 6a					consbuckve
			obligakon to make a payment
			A construaive oblgation arises when
			We have communbated our intenson to award a grant to a rempient who then hes a reasonable	expectaton	they will			recewe					a	grant.
			~ Ws have made a public announcement aboul a commxment which is specryrc enough for the recipient to have			a	reasonable						expectation
			Ihat they anil receive a grant
			~ There w an establuhed pattern ofpramoe which indicates to Ihe reqpmnt that we vnll honour our commitment.
			The trustees have control over the amount and sming ofgrant pay ments and consequently where approval has been g wan by Ihe trustees and any ofthe above criitena have been met then a lwbilsy rs recogneed. Grants are not usually awarded wrth conditions attached
			However, when they are then Ihose condemns have to be met before the liabirty s recognised
			Where an intentmn has not been communicated, then no expend sure s recognwed but an appropiiate designation				w made			in	the
			appropnate fund Ifa grant has been offered but there is uncertainty as towhether it will be accepted orwhether		condions					vnll		be		rect then
			no liability is recognised but a contingent liab lity e disdosed
1.6			Allocation ofsupport costs
			Support costs are those costs which do not relate dreotly to a single activay These include some staff costs, costs				ofadminetratwn,								internal
			and external audit costs and IT support. support costs have been apportioned between fun dra ising approprmte base The analysis ofsupport costs and the bases ofapporbonrnent applied are shown	costs and chard in note 9			abm	actrvuus						on	an
1.7			Fundraising coals
			The costs of generating funds are those costs altnbutable to generating income for the charity, other than those		costs incurred							in
			underiaking charitable acbviuss or the casts incurred in underiaking trading ackvilies in furihersnce	ofthe chanty's		obiects.			The			costs			of
			generating funds represent fundraeing costs Fundraising costs include expenses for fundraislng acsvdes and a fee paid los Bamsley Hospital NHS Foundation Trust. The fee isused to pay the satanas and overhead costs ofthe Hospdal's fundraisfng								related ofgce.				party,

BARNSLEY	HOSPITAL CHARITY -2021/22
Notes	to the financial statements
	Accounting policies (continued)
1.6	Charitable activkies
	Costs of chantable actnnbes compnse afi costs incuned in the pursuit ofthe chanlable oDlects ofIhe charity. These costs, where	not wholly attributable,
	are epporboned between the categories of chanlable expsnikture in addison to Ihe direct costs The lotal costs ofeach category	of chanlabfe
	expenditure include an apporbonment ofsuppori costs as shown m note 6
1.9	Fixed asset Investmerits
	Investments are a form ofbasic financial inslrument. Fixed asset investmenls are iniliafiy recognised al Iheir transaction value and are subsequently
	measured at their fair value (market value) as at the balance sheet date The statement offinanmal acbwtres includes the net gams and losses arising				on
	revaluaeon and disposals throughout the year Quoted stocks and shares are included in the balance sheet at the current market	value quoted by	the
	investmenl analyst, exduding diwdend. Other mvestmenls sre induded at the trustees' best esbmate ofmarket value
	The main form offinancial risk faced by the chanty 6that of volatility in equdy markets and investment markets due to vxder economic conditions.			Ihe
	attitude of investors to investment nsk, and changes in senbrnent concernng equibes and within parbcular sectors or sub sectors	Further infonnabon			on
	the investments of Bamsley Hospital Chanty can be found in note 13.
2.0	Debtors
	Debtors are amounts owed lo the charity They are measured on the basis of their recoverable amount
2.1	Cash snd cash equivalents
	Cash at bank and in hand is held to meet the day lo day running costs ofthe charity as they fall due Cash equivalents are short lerm, highly liquid
	investmsnls. in an mterest bearing current account.
2.2	Ci'editors
	Creditors are amounts owed by Ihe chanty. They are measured al Ihe amount that Ihe chanly expecm to have to pay lo setfie the	debt Amounts which
	are owed more than a year are shown as long term creditors.
2.3	Realised gains end losses
	Ae gains and losses are taken to the statement ofFinanael Activlbes as Ihey ense Realised gairis and losses on investments are calculated ss the
	difference between sales proceeds and opening carrying value (purchase date rilater) Unrealised gains and tomas are calculated as Ihe difference
	between the market value at the year end and opening carrpng value (or purchase date if later).
	Pooling Scheme
	Following the deed created on 15August 1996,Bamsley Dwtncl General Hospxal NHs Trust General Purpose Chanty and other	Related chanbes		was
	regwtered as one fund with the Chanties Commission on 17 March 1996.The fund currently operates a pooling scheme whereby	there are now 26
	individual funds within the one scheme This was rmpacled as at 22 December 2011 when the fund held for NHS sarreley was transferred by slawtory
	instrument to SyyypFT for a cash transfer value of6161000 The Chant es Commission confirmed on I May 2013the name change ofIhe Charitable
	Funds to Bamsley Hospital Chanty.
2.5	Taxation
	The Charity is a registered charity and as such is enbtled to certain tax exempbons on income and profits from investments and surpluses on any		trading
	activdies cerned on in furtherance ofthe chanty's pnmary obiectives, ifthese profits and surpluses are applied solely for charitable purposes
2.6	critical accounting judgements, estimates and assumptions
	The preparation of tire accounts requires management to make ludgements. estimates and assumpbons that afied the applicabon	ofpolicies and
	reported amounts ofassets and liawlilies, income and expenses The estimates and assoaated essumpbons sre based upon hwlorical expenence			and
	venous other faclom that are believed to be reasonable under the orcumstances, the results ofwhich form Ihe baas ofjudgemenls about canyrng
	values ofassets and liabibties that are not readily apparent from other sources Acmal results may differ from these esttmales
	The estimates and underlying assumptions are renewed on sn on-going basis Rewsions to eccounkng estrmates are recognised	in Ihe finendsl	year		in
	which Ihe esbmsle is revised if Ihe revision effects only that finanmal year, or in lhe financial year of the revision, and future financial years, if Ihs
	revislorl streets Doth current and wture financial years. The esbmates and iudgements that have had a significant effect on lhe amounts in the accounts
	are outlined below.
	Expense acerbate - in estimating expenses Ihal have not yet been charged for, management have made a realistic assessment	based on costs actually
	incurred in the year to date, with ewew to ensunng that no matenal items have been omihed
	Investments - Ihe chanty holds a number offixed asset investments at market value Given the natura ofthese assets Ihe Charily	seeks ths external
	support ofsn appropriately qualified analyst (Investec) lo provide a market value ofthe assets al Ihe balance sheet date