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|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|||
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|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|||
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||||||||||||||||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|||||
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