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2023-03-31-accounts

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Registered Charity Number: 1059946

North Cumbria Hospitals NHS Charity Annual Report and Accounts 2022/23

www.ncic.nhs.uk

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Contents.

1 Trustee’s Annual Report ............................................................................................................... 3 1.1. Foreword by the Chairman of Charitable Funds Committee. ................................................. 4 1.2. Who we are ............................................................................................................................ 5 1.3. Charity details ........................................................................................................................ 5 1.4. Our mission ............................................................................................................................ 5 1.5. What we have achieved: (Highlights from the activities undertaken in the year and public benefit) ......... 6 1.6. Trust Board ............................................................................................................................ 9 1.7. Trustees ............................................................................................................................... 11 1.8. Our Advisors ........................................................................................................................ 12 2. How we funded our work, our achievements and our performance ........................................... 13 2.1. Money received .................................................................................................................... 13 2.2. Money spent ........................................................................................................................ 14 3. Our Future Plans ........................................................................................................................ 16 4. How we manage charitable funds .............................................................................................. 17 4.1. Our grant making policy ....................................................................................................... 17 4.2. Our reserves policy .............................................................................................................. 17 4.3. Our funds ............................................................................................................................. 18 4.4. Our investment policy ........................................................................................................... 20 5. Risk management ...................................................................................................................... 20 6. Statement of Trustee’s responsibilities in respect of the Trustee’s annual report and accounts 21 7. Independent examiner's report (to the corporate trustee of North Cumbria Hospitals NHS Charity) ........... 22 8. North Cumbria Hospitals NHS Charity accounts for the year ending 31 March 2023. ......... ......25

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1 Trustee’s Annual Report

The Corporate Trustee presents the North Cumbria Hospitals NHS Charity Annual Report together with the financial statements for the year ended 31 March 2023. Independent examination of the annual report and accounts was undertaken by the Charity’s auditor.

The Charity’s annual report and accounts for the year ended 31 March 2023 have been prepared in accordance with the accounting policies set out in section 13 to the accounts. They comply with the deed of trust, the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2009 and the Accounting and Reporting by Charities: Statement of Recommended Practise (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity’s report and accounts include all the separately established funds for which the North Cumbria Hospitals NHS Charity is the sole beneficiary.

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1.1. Foreword by the Chairman of Charitable Funds Committee

of the North Cumbria Hospitals NHS Charity.

Welcome to the North Cumbria Hospitals NHS Charity Annual Report for 2022/23. Our charity supports the services provided by our two acute hospitals, the Cumberland Infirmary in Carlisle and the West Cumberland Hospital in Whitehaven, for the benefit of NHS patients, their families and communities.

Thanks to the generosity and kindness of our donors, our Charity is in a healthy position with a balance of £2.478m. We will continue to invest in our facilities, patient services and our staff to improve the safety and quality of the care we provide.

Over the last year our investment generated £60k and we have been grateful for £209k in generous donations from individuals, companies and grants. We have also received £168k in legacies. We will remember Sydney Mounsey, John Peter Wilson, Mable Pollock, Alan Spiers and Barbara Rome whose kindness in death means they live on in our memory through the care we provide to others.

Through this generosity, our Charity has been able to improve patient care by investing in medical equipment that the Trust would otherwise be unable to afford. This year we have invested £228,000 in new equipment for our theatres and Same Day Emergency Care (SDEC) department at the West Cumberland Hospital. This will hugely benefit patients requiring treatment for prostate enlargement and gallbladder removal, and improve access to ultrasound diagnostics in SDEC to allow patients to go home on the same day without the need for an overnight stay. We have also purchased motobed bikes for our community services, TVs for our renal unit at the Cumberland infirmary and cot beds for our Special Care Baby unit.

In total, we have made grants of £480k on medical equipment, staff education and training, and patient welfare and amenities.

None of this would be possible without the kindness of our donors. A heartfelt thank you to you all.

Looking ahead, we are exploring ways to engage more effectively with staff, patients and their families and to support them in their fundraising efforts. We have revamped our website, and launched a Facebook page to share news about fundraising activity and the investment we have made through our charity funds. In the year ahead we will launch a partnership scheme to give local businesses and other organisations a platform to support their NHS.

The NHS today faces many challenges and the support of our Charities has never been more important. However, the generosity and support we see from our donors and fundraisers means that we can face the future with optimism, and take great pride in the contribution we make to our NHS.

Date: 6 December 2023

Philip Kane, Chair of the Charitable Funds Committee

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1.2. Who we are

North Cumbria Hospitals NHS Charity (‘the Charity’) is a registered charity (registered charity number: 1059946). We exist to raise funds and receive donations for the benefit of the NHS. For us this is the patients of the Cumberland Infirmary and West Cumberland Hospital. By securing donations, legacies, and sponsorship, the Charity can provide the ‘icing on the cake’ to make a real difference for patients, their families and the staff who look after them. Providing both general and specialist care, the Cumberland Infirmary and West Cumberland Hospital are key partners in fulfilling our charitable aims. We would like you to support us in our crucial work so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.

1.3. Charity details

Charity Name: North Cumbria Hospitals NHS Charity

Registered Charity Number: 1059946

Principal Office:

North Cumbria Hospitals NHS Charity Executive Director of Finance c/o NHS Finance Parkhouse Building South Baron Way Kingmoor Business Park Carlisle Cumbria CA6 4SJ

The Charity was established under the Umbrella Charity Model by a declaration of trust dated 29 October 1996, as amended by the supplemental deed dated 28 January 2003 and by supplemental deed dated 6 October 2009.

The Charity has a Corporate Trustee which was North Cumbria University Hospitals NHS Trust up until 30 September 2019. On 1 October 2019 the North Cumbria University Hospital NHS Trust was acquired by Cumbria Partnership NHS Foundation which was renamed as North Cumbria Integrated Care NHS Foundation Trust on the same date.

The transaction took place under Section 56A of the National Health Service Act 2006 and the transaction agreement made provision for the charitable funds of North Cumbria University Hospitals NHS Trust to be transferred as part of the transaction. Therefore, since 1 October 2019 the corporate trustee has been North Cumbria Integrated Care NHS Foundation Trust.

1.4. Our mission

By raising new money and careful management of our existing funds, North Cumbria Hospitals NHS Charity provides a public benefit by making grants to North Cumbria Integrated Care NHS

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Foundation Trust. The object of the Charity is as follows:

The Trustee shall hold the charitable fund upon trust to apply the income and at their discretion, as far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service.

Charitable funds received by the Charity are accepted and held and administered as funds held on trust for purposes relating to the health service in accordance with the National Health Service Act 1977 and the National Health Service and Community Care Act 1990. These funds are held on trust by the corporate body. The members of the Charitable Funds Committee confirm that they have referred to the guidance provided by the Charity Commission on public benefit when reviewing aims and objectives, when planning future activities and in setting the grant making policy for the year.

The Charity supports projects and interventions that improve patient experience, enhance services, improve patients’ overall health, and support the wellbeing and development of NHS staff. The Charity covers the costs for items such as specialist equipment and projects such as staff wellbeing initiatives and health education which are not covered by NHS core funding.

Grants to the Trust are made in accordance with charity law, our constitution and the wishes and directions of donors. In making grants, we endeavour to reflect the wishes of patients and staff by directing funds towards areas they tell us are most in need. During the year 2022/23 grants totalling £480k (2021/22: £329k) were made.

1.5. What we have achieved:

The Charitable Funds Committee keeps the spirit of “public benefit” at the forefront of its decision making and encourages applications for grants to support patient centred initiatives. During 2022/23 the Committee approved a small number of bids for expenditure of more than £20,000. This included approving the following grants:

By funding services and equipment we can help our staff to provide care to their patients which goes beyond that which NCIC is funded by the government to provide.

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We assist patients from every walk of life, irrespective of race, creed, ethnicity or personal circumstances. We put this aim into practice by helping the patients, their families and carers, and visitors to the hospital by:

Highlights from public benefit

The work of the Cumberland Infirmary and West Cumberland Hospital can only be supported through the ongoing generosity of our donors. During the year, the Charity has continued to benefit from legacies and donations from both individuals and companies.

These are an invaluable source of funds used to purchase additional goods and services that are not able to be provided by core NHS funds. Here are just some of the donations we received and only a small representation of the support the Charity receives from the community.

Whitehaven Rugby Club raised £2,532.25 for the Stroke Fund. Pictured above.

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The Charity is most grateful to all supporters for their contributions.

Modana Morgan Aged 11 walked 100 miles to raise £315 for the Children’s Diabetes fund. He did this for his friends Alfie Scott and Jessica Todhunter who are insulin dependent and visit the ward regularly.

£1,000 was raised at the funeral of Ronald (Ted) Poole for the Henderson Suite to thank the staff for looking caring for Ted through his Chemo. Ted always had a smile and a chuckle with the staff.

Shepley Engineering donated £250 to the WCH Children’s ward in Lieu of sending Christmas Cards to their Suppliers.

£195 was raised for CIC Ophthalmology from a quiz that Freda Hislop and Janice Aitken created.

Allen Hyde donated £100 to WCH ITU in memory of his wife Marian as a token of thanks for the care she received.

Keith Beattie donated £25 to the Henderson Suite to wish the staff a good Christmas.

Ann Conway’s family and Friends donated £50 to WCH ITU

£3,680 was raised for CIC Special Care Baby Unit from the sale of Texel Lambs in memory of baby Millie Harrison.

£1,500 was donated to the Stroke department for gym equipment at Cleator Moor by a Patient MR Troll who had a stroke following a road traffic accident.

Carlisle Citadel Welfare Club made a £500 donation to the CIC Children’s ward.

Mr Bratby donated £400 to CIC Urology to thank Dr Mom and the nurses for giving him a good quality of life.

Pam Boundy donated £354 in memory of her husband Alan to CIC ITU to thank the staff for caring for Alan and a special mention to Kimo Katie for her support at the difficult time.

Lorraine, Keith and Family donated £90 for CIC ITU in lieu of flowers at their mum Elsie Mary Murphy’s funeral. They said the staff tried their very best for Elsie during her short stay in Sept 2022.

£1,600 was raised for WCH Breast Care Unit by Team 13 who held a bike riding event in memory of Paula Hewitson

Drainwise donated £50 to CIC Breast Care. They asked each team member to nominate a charity and Monty chose our charity to receive some Christmas cheer.

A Soul & Motown night held at the Carlisle CSoul Club raised £632 for Breast Cancer treatment.

£3,035 was raised for the CIC Breast Unit by Linda Cass after an evening selling raffle tickets at the White Star Club.

Coronary Care received £132 in memory of Shirley turner in Lieu of flowers at her funeral.

£100 was donated to WCH ITU in memory of Terence John Atkinson who passed away in April 2022 after spending a couple of weeks on ITU. His sister Irene said Terry was everyone’s best

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mate and Terry himself expressed to his sister how much kindness and devotion he received from the nursing staff and how grateful he was for all they did for him.

Mr Gray donated £100 to the WCH General Fund after a short stay. He stated he used NHS Pyjamas and toiletries and wished to contribute towards the cost of these.

Mary Hanson donated £20 to the WCH Breast Unit to thank the team for the prosthesis “great fit”.

£100 was donated by Ms Foster to WCH General to thank the nurses “who are doing a great job in looking after people”

The Cumbria County Darts team all wore pink in memory of Michelle Black who played for the team for a number of years and they had a whip round whilst playing in a darts final and raised £310 for the Breast Unit.

1.6. Trust Board

The Charity‘s corporate trustee is North Cumbria Integrated Care NHS Foundation Trust (NCIC). NCIC is led by a Trust Board made up of executive and non executive directors. Executive directors are responsible for the operational management of the Trust whilst non executive directors make sure the Board act in the interests of our patients and community.

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The members of the Trust Board who served during the financial year are shown in the table on the next page. Unless otherwise noted, the Directors were in post for the 12 month period to 31 March 2023 and up until the point at which the accounts were adopted.

Name Responsibilities
Post From		 To
Peter Scott Interim Chair 05/02/2023
Steve Morgan Chair
06/02/2023
Lyn Simpson Chief Executive
Stuart Diggles Interim Executive Director
of Finance & Estates		 28/02/2023
James Drury Executive Director of Finance & Estates
(Director of Finance wef 06/02/2023)
01/03/2023
Adrian Clements Executive Medical Director
Jill Foster Executive Chief Nurse
Justine Steele Executive Director of
People & Organisational Development
Dean Oliver Executive Director of Performance,
Planning & Strategy
Johanna Reilly Interim Chief Operating Officer (and Director of
Operations (Programmes) from 11 May 2021)
01/06/2022
Stephen Park Director of Communications
David Allen Non-Executive Director 30/09/2022
John Batty Non-Executive Director
01/10/2022
Mark Cullinan Non-Executive Director
Teresa Griffiths Non-Executive Director
Philip Kane Non-Executive Director
Susan McKenna Non-Executive Director 31/05/2022

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Des Moore Non-Executive Director
05/09/2022
Celia Weldon Non-Executive Director

1.7. Trustees

The Charity’s trustee has delegated its powers and functions to the Charitable Funds Committee. The Charitable Funds Committee administer the funds held in trust by the Charity in accordance with any statutory or other legal requirements or best practice required by the Charities Commission on behalf of the Corporate Trustee.

The affairs of the Charity are conducted at quarterly Charitable Funds sub-committee meetings, with a report of the meetings presented to the Trust Board.

The Charitable Funds Committee is responsible for the overall management of the charitable fund. The Committee is required to:

Governance is maintained by various policies and procedures, in particular the Charitable Fund’s Governing Document. Members of the Charitable Funds Committee are not individual trustees under Charity Law but act as agents on behalf of the Corporate Trustee.

The members of the Charitable Funds Committee in 2022/23 were:

Non Executive
Directors		 Appointment Date Appointment Date
Name Responsibilities From To Committee Attendance
David Allen Non-Executive Director 01/10/2019 30/09/2022 1/2
John Batty Non-Executive Director 01/10/2022 2/2
Des Moore Non-Executive Director 05/09/2022 0/2
Peter Scott Interim Chair 05/02/2023 1/2

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Celia Weldon Non-Executive Director 3/4

* Attendance includes where the Executive Director has been represented at the meeting by their Deputy Director

Medical Representatives Medical Representatives Appointment Date Appointment Date
Name Responsibilities From To Committee Attendance
Fiona Dallas Clinical Representative 01/07/2010 31/01/2023 3/4
Dana Taran Clinical Representative 01/10/2021 Until present 2/4
Nursing Representatives
Richard
Heaton		 Nursing Representative 04/12/2022 0/3

1.8. Our Advisors

The Charitable Funds Committee is also assisted by professional advisors as detailed below:

Independent Examiners

Dodd & Co Limited FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW

Solicitors

Ward Hadaway 102 Quayside Newcastle Upon Tyne NE1 3DX

Bankers

c/o NatWest Bank 280 Bishopsgate London EC2M 4RB

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2. How we funded our work, our achievements and our performance

The total net assets of the Charity as at 31 March 2023 of £2.478 million (31 March 2022: £2.586 million ) are divided as follows:

2.1. Money received

The following graph illustrates the breakdown of the total income received in the 2022/23 financial year. The total value of donations received in 2022/23 was £147k (2021/22: £292k) of which £130k was from individuals (2021/22: £192k), £17k from companies (2021/22: £95k). The Charity received £62k from grants (2021/22: £5k).

----- Start of picture text -----
2022/23 ANALYSIS OF INCOME
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Legacies Investment Income
38% 14%
Grants 14%
Donations 34%
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Grants received were as follows:

NHS Charities Together - £58,025 Walk the Walk - £1,823

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Morrisons Foundation - £1,312 Tesco Community Grants Team - £1,000

The NHS Charities Together Grant was the first instalment of the Recovery Grant awarded to support our staff’s recovery from the COVID pandemic. We were awarded £154,000 in total to support a number of projects including a wellbeing programme and mental health awareness and training sessions.

The value of legacies in 2022/23 was £168k (2021/22: £71k). Listed below are the legacies received or notified to the Charity between 1 April 2022 and 31 March 2023 and the areas that have benefitted:

Sydney Mounsey Cardiology
John Peter Wilson The Heart Centre
Mabel Pollock Cardiology
Alan Spiers WCH General Fund
Barbara Rome CIC General Fund

Investment income was £60k in 2022/23 (2021/22: £22k).

2.2. Money spent

Of the total expenditure of £518k in 2022/23 (2021/22: £366k), expenditure on direct charitable activity was £480k (2021/22: £329k) spent across a range of programmes from education and training to medical equipment. The monies spent were used to purchase additional goods and services not normally provided by, or in addition to, the normal NHS service that benefit staff and patients.

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2022/23 ANALYSIS OF EXPENDITURE

----- Start of picture text -----
Staff Amenities Governance Salary Grants 3%
& Functions 2% Costs 7%
Patient
Amenities 6%
Education
& Training 7%
Information
Technology 1%
Furniture &
Equipment 8%
Medical Equipment 66%
----- End of picture text -----

Patient Care Equipment

In 2022/23 grants totalling £389k were made relating to medical and surgical equipment, furniture, information technology equipment and minor building works, (2021/22: £172k). These grants are used for improvement in the quality of care and comfort of patients by the provision of services or facilities not normally provided by, or in addition to, the normal NHS service.

Key items purchased by the Charity in 2022/23 were as follows:

£104,288 Holmium laser enucleation of the prostate
(HoLEP) machine		 WCH Urology Services
£71,499 Laparascopic ultrasound system WCH Surgery
£48,243 Sonosite px ultrasound system WCH Same Day Emergency Care
£19,350 3 x Motobed bikes Community Services
£7,513 13 new 32” Smart TVs
with brackets & Headphones		 CIC Renal Unit

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Services at the West Cumberland Hospital have benefitted from the late Mr Leonard Atkinson’s generous legacy which has enabled many of the items listed above to be purchased. Patients are benefitting from an improved experience, improved outcomes, earlier diagnosis, less invasive procedures, less risk of complications and, for many, treatment closer to home.

Patients Welfare and Amenities

During 2022/23, grants totalling £31k (2021/22: £25k) were awarded to help improve the quality of care received by patients through the provision of services and facilities not normally provided for, or in addition to, the normal NHS service and include the Trust’s Healing Arts programme.

Staff Education and Training

In 2022/23 grants totalling £36k (2021/22: £26k) were made to enable staff to attend health related courses, conferences and books to further develop their clinical knowledge and skills.

Staff Welfare and Amenities

The grants given for staff welfare and amenities in 2022/23 amounted to £9k (2021/22: £86k). The staff welfare and amenities included a grant to fund healthy treats for staff which help to strengthen the staff’s morale and their capacity to serve patients well.

Salary Grants

Salary grants of £15k were awarded in 2022/23 (2021/22:£20k) to support the Healing Arts programme and the Staff Health & Wellbeing team.

A Big Thank You

On behalf of the patients and staff who have benefitted from improved services and facilities as a result of the many donations and legacies received, the Corporate Trustee would like to thank all our donors for the generous support over the past year.

3. Our Future Plans

During the year, the Charitable Funds Committee have approved a proposal to revitalise our charitable activity for the benefit of our staff and patients. As we were not successful in appointing to our Charity Fundraising Lead, our communications team are leading on developing a sustainable solution to reinvigorate the charity brand.

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A charitable funds strategy is being developed and will be implemented in a more phased way over three years with a communications and marketing plan to complement this.

Work has already been completed to update the public website charitable funds page and reestablishing a Facebook account. This will enable charitable funds activity and the routes for donations more visible to staff and our communities.

In the year ahead we will launch a partnership scheme to give local businesses and other organisations a platform to support their NHS. We will also scope future opportunities including fundraising at local events and setting up an online charity shop.

In 2024/25, we will develop a proposal to recruit to a permanent charity fundraising role so that the Charity can continue to grow and thrive to support our patients, communities and staff.

4. How we manage charitable funds

4.1. Our grant making policy

The Charitable Funds Committee has established its grant making policy to achieve its objectives for the public benefit to improve patient care for NHS patients. All grants made during the year were made to North Cumbria Integrated Care NHS Foundation Trust.

The Committee follows a policy of delegation of decision making on grants to hospital managers, who in turn designate fund managers as appropriate. In this way the Trust Board seeks to maximise the input of medical, nursing and other patient care staff in the utilisation of funds and to manage the corporate trusteeship within the schemes of delegation of the corporate body. Unrestricted General Purpose Funds are managed by Executive Directors who make decisions on grant making related to their sphere of responsibility. The Charitable Funds Committee monitors income and grant making.

Policy guidelines have been approved by the Trustee and have been circulated to all staff members involved in the administration of Charitable Funds. These Policy guidelines are reviewed periodically by the Charitable Funds Committee.

4.2. Our reserves policy

The Committee has a formal reserves policy. The main objective is to broadly ensure that income received in any one year is approximately equal to expenditure in that year, thus ensuring that reserves do not increase disproportionately over time.

Free reserves are defined as that part of the Charity’s unrestricted funds which are available after meeting liabilities and are calculated as follows:

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Unrestricted assets: £1,791,000 Less liabilities: -£109,000 Total Reserves: £1,682,000

The minimum level of reserves held will be limited to the average expenditure over the previous two years to ensure that the Charity has sufficient funds to cover likely commitments over the coming year.

Expenditure 2021/22: £397,000 Expenditure 2022/23: £523,000 Average expenditure: £460,000

Therefore the minimum level of reserves to be held is £460,000.

The policy will only be varied in circumstances where sufficient funds are required to meet specific objectives. Such objectives would be defined as an individual fund raising initiative or as something specifically identified in the Charity’s spending plans. Once any such objective is achieved the reserves would revert to the previously defined level.

4.3. Our funds

North Cumbria Hospitals NHS Charity is an Umbrella Charity governed by Trust Deed, which comprises one unrestricted funds two restricted funds and seven restricted funds for special purposes.

Unrestricted General Purpose Funds

The Trustee has discretion to apply these funds for any purpose within the objects of the Charity. However, the Trustee has adopted a policy of designating funds within the unrestricted general funds in order to respect the wishes of the donors wherever possible. All general purpose funds which are not designated like this are recorded as General Funds, still under the unrestricted funds umbrella, and are spent as far as possible in the optimum way to further the wider objectives of the Charity.

Restricted Funds

In January 2018 the Charitable Funds Committee approved that the Healing Arts Funds could become a restricted fund in order to support applications for grants and external funding. A new restricted fund was established in March 2021 to hold the funds for medical equipment at West Cumberland Hospital gifted to the Charity by the late Leonard Atkinson.

Restricted Funds - Special Purpose Charities

Registered under the Charitable Fund, North Cumbria Hospitals NHS Charity has seven separate NHS Special Purpose Charities. These share the same registered charity number as the Charitable Fund, but they are separate entities. They are all registered with the Charity

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Commission and their relationship with the umbrella charity is recorded. They are governed by a Declaration of Trust. Their income can only be used for the purposes shown in their registration documents and they are listed below:

1. Carlisle Hospitals’ Radiotherapy Fund

For any charitable purpose or purposes connected with the Radiotherapy Department at the Cumberland Infirmary.

2. Carlisle Hospitals’ CT Scanner Fund

For the relief of sickness by the provision and maintenance of a Computed Tomography Scanner for use at the Cumberland Infirmary.

3. Carlisle Hospitals’ Children Fund

For the relief of sickness of children who are or have been treated principally (but not exclusively) at the Cumberland Infirmary.

4. North Cumbria Acute Hospitals’ Cancer Fund

For any charitable purpose or purposes, principally (but not exclusively) in connection with the services provided by North Cumbria Integrated Care NHS Foundation Trust which will further the following aims:

5. Carlisle Hospitals’ Breast Cancer Fund

For any charitable purpose or purposes connected with the prevention, diagnosis or treatment of breast cancer principally (but not exclusively) at the Cumberland Infirmary.

6. Carlisle Hospitals’ Cardiology Fund

For any charitable purpose or purposes connected with the prevention, diagnosis or treatment of disorders of the heart principally (but not exclusively) at the Cumberland Infirmary.

7. Carlisle Hospitals’ Renal Fund

For any charitable purpose or purposes connected with the prevention, diagnosis or treatment of disorders of the kidneys principally (but not exclusively) at the Cumberland Infirmary.

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4.4. Our investment policy

Our Investment Policy was established on 6[th] October 2009 and is reviewed annually.

The main criteria for the investments are:

5. Risk management

The Charity operates under the corporate controls assurance policies and procedures of the NHS Foundation Trust as part of its governance arrangements. The Trust has put in place as part of its risk management strategy both a risk register and a framework for the identification and minimisation of risk. The risk register for Charitable Funds is part of the Corporate Register as the Trust is the Corporate Trustee.

Income and expenditure is monitored in total to ensure that both pending and firm financial commitments remain in line with income to avoid unforeseen calls on reserves. All expenditure is committed against funds by the appointed Fund Holders and this expenditure is applied in line with the objects of the Charity. This expenditure is then authorised according to the Trust’s Standing Financial Instructions, Standing Orders and Charitable Fund Procedures that also comply with Charity Law. All funds are checked before a payment is made to ensure that there is money available to meet expenditure. Income and expenditure statements are sent to the individuals authorised as Fund Holders on a monthly basis. The Trustees are presented with a statement of income and expenditure and fund balances at every Committee Meeting for assurance.

The Charity benefits from the independent reviews and audits undertaken by both internal and external audit, reports from which are presented to the Trustee. The action points from such reports are applied and monitored on behalf of the Charity by the Trust’s Finance Department. Audit testing in recent years has not identified any significant financial or other losses.

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6. Statement of trustee’s responsibilities in respect of the trustee’s annual report and accounts

Under charity 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 state of affairs of the Charity and of the excess of expenditure over income for that period.

In preparing these financial statements, generally accepted accounting practice requires that the trustees:

The trustees are required to act in accordance with the trust deed and the rules of the Charity, within the framework of trust law. The trustees are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the Charity at that time, and to enable the trustees to ensure that, where any statements of accounts are prepared by the trustees under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. The trustees have general responsibility for taking such steps as are reasonably open to the trustees to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities.

Approved by the Audit & Risk Committee on behalf of the Corporate Trustee on 6 December 2023 and signed on their behalf by

John Batty

Chair of the Audit & Risk Committee

22 Independent Exarninor's Report to the Trusteg of North CUmb￿a Hospitals NHS Charity I reKx)rt on the accounts of the charity for the year ended 31 March 2023, which are sel out on pages 25-36. Your attention is to drawn lo the fact that the Charity has prepared the financial statements in accordance with Accounting and Reporting by Charities preparing their account5 in accordan￿ with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Sialemenl of Recommended Practice Issued on 1 April 2005 which is referred to in the extant regulations bul has since been withdrawn. We understand that this has been done in order for Ihe accounts to provide a true and fair view in accord?nce with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. Respective responsibilities of trustee and examlner The ¢harty's trustee is responsible for the preparation of the account5. The truste8 considers that an audit Is not required for this year under section 14412) of the Charrties Act 2011 Ilhe 2011 Acll and that an independent examination is needed. The charity's gross income exceeded £250,000 and l am qualified lo undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. 1115 my iesponsibilily to.. examine the accounts under Section 145 of the 2011 Act., follow the procedures laid down in the General Directions 9Nen by the Charity Commission under section 145 {51 Ibl of the 2011 Act, and stale whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance wrth the General Directions gNen by the Charity Comrnission. An examination includes a review of the accounting records kept by the charity and a eompari50n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Iruslee concerning such matters. The procedures undertaken do not provide all the e¥idence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair view,, and the report is limited lo those matters set out in the statement below. Independent examiner's statemenl . In connecb.on with my examination, no maller has come lo my attention.. 111 whieh gives me reasonable cause to believe that in any material respect the requirements.. lo keep accounting records in a¢¢ordance with section 130 of Ihe CharilEs Act 2011,. and to prepare accounts which accord with Ihe accounting records, comply with the accounting requirements of the 2011 Act have nol been met.. or

23 12} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. oanne Thomlinson FCA Dodd & Co Limited Chartered Accountants FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW Dale.. 13/iT/t J

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With grateful appreciation and special thanks.

To those donations received via much loved as part of their final wishes and their families:

Susan Weighman £1,451.59 WCH ITU William Tudhope £106.33 Stroke Fund Alan Fox £76.40 A&E Ann Conway £76.40 WCH ITU Brenda Shields £712.10 CIC General Fund Mark Robinson £381.99 in 22/23 £639 in total ICU/Oncology funds Michael Chambers £234.93 in 22/23 £350 in total. WCH ITU Fund Sheila Dixon £152.80 in 22/23 £350 in total Thomas Moore £47.25 in 22/23, £240 in total WCH Palliative Care Jean Robinson £94.50 in 22/23, £580 in total CIC General Fund Jaxon James & Sonny Michael Connell £245.77 CIC Maternity Bereavement Fund Thomas Ennis £95.49 WCH Surgical Department Ester Barnes £109.82 WCH General Fund Evelyn Richardson £275.02 WCH Surgical Department Frank McCracken £135.85 Stroke Fund Darcie Graham £573.12 CIC ITU Dorothy Hartley £339.50 – CIC SCBU Susan Ennis £494.68 George Gregson £445.17 CIC ITU Beldev Sethi £615.97 Opthalmology Christine Julie Roberts £132.03 Renal Ivor Bruce £181.92 WCH General Karl Eglitis £583.01 WCH ITU & Henderson Suite Kenneth Kegg £615.95 WCH Henderson Suite and Stroke Fund Lawrence McCormick £487.95 Stroke Fund Margaret Thompson £62.07 WCH ITU Noel Cressy £223.47 Stroke Fund Therese Sidgwick £443.12 – ITU CIC & WCH

Thank you.

North Cumbria Hospitals NHS Charity.

25

NORTH CUMBRIA HOSPITALS

NHS CHARITY

ANNUAL ACCOUNTS

For Year Ended 31 March 2023

Charity Commission for England and Wales Registration Number 1059946

26

North Cumbria Hospitals NHS Charity 2022/23

Statement of Financial Activities for the year ended 31 March 2023

Unrestricted
Funds
Note:
£000
Income
Donations, Legacies and similar resources:
Donations (including grants)
156
Legacies
132
Total Donations and Legacies
2
288
Investment income
3
41
Total income
329
Expenditure
Charitable activities
5
202
Raising Funds
4
5
Total expenditure
5
207
Net gain/(loss) on investments
11
(22)
Net income/expenditure before Transfers
100
Gross transfer between funds
0
Net movement in funds
100
Fund balances brought forward at 1 April
1,582
Total Fund Balances
17
1,682		 Restricted
Funds
£000
53
36
89
19
108
316
0
316
0
(208)
0
(208)
1,004
796		 2022/23
Total
Funds
£000
209
168
377
60
437
518
5
523
(22)
(108)
0
(108)
2,586
2,478		 Unrestricted
Funds
£000
241
66
307
21
328
144
31
175
39
192
(16)
176
1,406
1,582		 Restricted
Funds
£000
51
5
56
1
57
222
0
222
0
(165)
16
(149)
1,153
1,004		 2021/22
Total
Funds
£000
292
71
363
22
385
366
31
397
39
27
0
27
2,559
2,586

The notes on pages 28 to 36 form part of these accounts.

27

North Cumbria Hospitals NHS Charity 2022/23

Balance Sheet as at 31 March 2023

Unrestricted
Funds
Note:
£000
Fixed Assets
Investments
11
414
Total Fixed Assets
414
Current Assets
Debtors
12
60
Cash and Cash Equivalents
13
1,317
Total Current Assets
1,377
Current Liabilities
Creditors: Amounts falling due
within one year
14
(109)
Net Current Assets/(Liabilities)
1,268
Total Assets less Current Liabilities
1,682
Total Net Assets
1,682
Funds of the Charity
Income Funds:
Restricted
17.1
0
Unrestricted
17.2
1,682
Total Funds
1,682
0		 Restricted
Funds
£000
0
0
25
894
919
(123)
796
796
796
796
0
796
0.00		 Total at 31
Unrestricted
March 2023
Funds
£000
£000
414
436
414
436
85
18
2,211
1,296
2,296
1,314
(232)
(168)
2,064
1,146
2,478
1,582
2,478
1,582
796
0
1,682
1,582
2,478
1,582		 Restricted
Total at 31
Funds March 2022
£000
£000
0
436
0
436
5
23
1,134
2,430
1,139
2,453
(135)
(303)
1,004
2,150
1,004
2,586
1,004
2,586
1,004
1,004
0
1,582
1,004
2,586		 Restricted
Total at 31
Funds March 2022
£000
£000
0
436
0
436
5
23
1,134
2,430
1,139
2,453
(135)
(303)
1,004
2,150
1,004
2,586
1,004
2,586
1,004
1,004
0
1,582
1,004
2,586
436
23
2,430
2,453
(303)
2,150
2,586
2,586
1,004
1,582
2,586

The notes on pages 28 to 36 form part of these accounts.

The financial statements were approved by the Audit & Risk Committee and authorised for issue on 6 December 2023

Signed:

Name: John Batty (Chair of Audit & Risk Committee)

Date 6 December 2023

28

North Cumbria Hospitals NHS Charity 2022/23

Cashflow for Year Ended 31 March 2023

Cash flows from Operating Activities:
Adjustments for:
Dividends & interest from investments
3
Unrealised profit on investments
(Increase)/decrease in Debtors
12
Increase/(decrease) in Creditors
14
Net Cash provided by (used in) Operating Activities
Cash flows from Investing Activities:
Interest from Investments
3
Sale of investments
11
Net Cash provided by Investing Activities
Change in Cash and Cash Equivalents in the reporting period
Cash and Cash Equivalents at the beginning of the reporting period
Cash and Cash Equivalents at the end of the reporting period
Net Income/(Expenditure) for the reporting period as per
Statement of Financial Activities		 2022/23
2021/22
(108)
27
(60)
(22)
22
(39)
(53)
610
(71)
(22)
(270)
554
51
19
0
333
51
352
(219)
906
2,430
1,524
2,211
2,430

29

North Cumbria Hospitals NHS Charity 2022/23

Notes to the Accounts

1 Accounting Policies

1.1

Basis of Preparation

The financial statements have been prepared on a historic cost basis, with the exception of investments which are included at fair value. The 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 United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice.

The Trustee considers that there are no material uncertainties about the North Cumbria Hospitals NHS Charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.

1.2

Funds structure

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as a restricted fund or an endowment fund. Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specific charitable purpose. Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent.

Those funds which are neither endowment nor restricted income funds are unrestricted income funds which can be analysed between designated (earmarked) funds where the Trustee has set aside amounts to be used for specific purposes or which reflect the nonbinding wishes of donors, and unrestricted funds which are at the Trustee's discretion.

The North Cumbria Hospitals NHS Charity has 9 restricted funds, no endowment funds and one designated unrestricted fund (note 17).

1.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable (more likely than not) that the income will be received and the monetary value of the income can be measured with sufficient reliability.

Where there are terms or conditions attached to income, 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.

1.4

Income from Legacies

Legacies are accounted for as income either upon receipt or where the receipt of the Receipt is probable when:

a) Confirmation has been received from the representatives of the estate(s) that probate has been granted

b) The executors have established that there are sufficient assets in the estate to pay the legacy and

c) 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.

30

North Cumbria Hospitals NHS Charity 2022/23

1.5 Expenditure 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:

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

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

c) The amount of the obligation can be measured or estimated reliably.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

1.6 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.

A constructive obligation arises when:

a) We have communicated our intention to award a grant to a recipient who then has a reasonable expectation that they will receive a grant

b) We have made a public announcement about a commitment which is specific enough for the recipient to have a reasonable expectation that they will receive a grant

c) There is an established pattern of practice which indicates to the recipient that we will honour our commitment.

The Trustee has control over the amount and timing of grant payments and consequently where approval has been given by the trustees and any of the above criteria have been met then a liability is recognised. Grants are not usually awarded with conditions attached. However, when they are then those conditions have to be met before the liability is recognised. Where an intention has not been communicated, then no expenditure is recognised but an appropriate designation is made in the appropriate fund. If a grant has been offered but there is uncertainty as to whether it will be accepted or whether conditions will be met then no liability is recognised but a contingent liability is disclosed.

1.7 Allocation of support costs

Support costs are those costs which do not relate directly to a single activity. These include some staff costs, costs of administration, internal and external audit costs and IT support. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis. The analysis of support costs and the bases of apportionment applied are shown in note 7.

1.8 Fundraising costs

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

31

North Cumbria Hospitals NHS Charity 2022/23

1.9 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 5.

1.10 Debtors

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

1.11 Cash and cash equivalents

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

1.12 Creditors

Creditors are amounts owed by the Charity. They are measured at the amount that the charity expects to have to pay to settle the debt.

Amounts which are owed in more than a year are shown as long term creditors.

1.13 Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening carrying value (or date of purchase if later). Unrealised gains and losses are calculated as the difference between market value at the year end and opening carrying value (or date of purchase if later).

1.14 Corporate Trustee arrangements

On 1 October 2019 the North Cumbria University Hospitals NHS Trust was acquired by Cumbria Partnership NHS Foundation which was renamed as North Cumbria Integrated Care NHS Foundation Trust on the same date. The transaction took place under Section 56A of the National Health Services Act 2006 and the transaction agreement made provision for the charitable funds of North Cumbria University Hospitals NHS Trust to be transferred as part of the transaction. Therefore, since 1 October 2019 the new corporate trustee has been North Cumbria Integrated Care NHS Foundation Trust. The Charity updated its name to exclude "NHS Trust" at that time but has subsequently made a further change and the Charity is now called North Cumbria Hospitls NHS Charity.

32

North Cumbria Hospitals NHS Charity 2022/23

2. Income from donations, legacies and grants

Unrestricted
Funds
£000
Donations from individuals
100
Corporate donations
16
Legacies
132
Grants
40
Total Donations, Legacies & Grants
288		 Restricted
Funds
£000
30
1
36
22
89		 Total
Total
31/03/2023
31/03/2022
Funds
Funds
£000
£000
130
192
17
95
168
71
62
5
377
363

Grants received in 2022/23 totalled £62k and were from NHS Charities Together, Tesco, Walk the Walk and Morrisons (2021/22: £5k).

Section 3.1 of the annual report contains additional information about the income from legacies and which funds/services benefitted.

3.

Gross investment income

Most of the Trust's investment income is from cash on deposit including an 18 Month Saver account with Nationwide (previously a 95 Day Saver). There are also dividend payments received from the Charity's investment with CCLA.

Unrestricted
Funds
£000
Nationwide Building Society
9
NatWest / GBS
19
CCLA
13
Total gross investment income
41		 Restricted
Funds
£000
0
19
0
19		 Total
31/03/2023
Funds
£000
9
38
13
60		 Total
31/03/2022
Funds
£000
2
2
18
22

4. Analysis of expenditure on raising funds

The Charitable Funds Committee agreed to invest in fund raising activities in order to raise more funds for the Charity in line with many other NHS charities. In 2022/23 expenditure on fundraising was £5k (2021/22: £31k).

Unrestricted
Funds
£000
Fundraising Officer
0
Fundraising Events
0
Other costs
5
Total Expenditure on Raising Funds
5		 Restricted
Funds
£000
0
0
0
0		 Total
Total
31/03/2023
31/03/2022
Funds
Funds
£000
£000
0
19
0
3
5
9
5
31

The Fundraising Officer post has been vacant in 2022/23. Other costs were a subscription to a service that supports identifying potential grants for charities to apply for.

33

North Cumbria Hospitals NHS Charity 2022/23

5. Analysis of charitable expenditure

The Charity did not undertake any direct charitable activities on its own account during the year. All of the charitable expenditure was in the form of grant funding. Grants were approved in favour of North Cumbria Integrated Care NHS Foundation Trust, to carry out activities that will benefit NHS patients and their families. The Charity incurred expenditure with third parties in pursuance of those grants or reimbursed expenditure incurred by the Trust.

Medical Equipment
Furniture & Equipment
Information Technology
Education & Training
Salary Grants
Patient Amenities
Staff Amenities & Functions
Building Work
Total Grants Paid		 Grant funded
Activity
£000
339
41
8
36
15
31
9
1
480		 Support
Costs
£000
28
3
1
3
1
2
0
0
38		 Total
Total
31/03/2023
31/03/2022
Funds
Funds
£000
£000
367
183
44
28
9
8
39
29
16
22
33
28
9
96
1
(28)
518
366

Support costs have been allocated across charitable activities on the basis of direct expenditure on these activities in 2022/23

6. Analysis of Grants

The Charity does not make grants to individuals. All grants and grant support are made to North Cumbria Integrated Care NHS Foundation Trust to provide for the care of NHS patients in furtherance of our charitable aims. The total cost of making grants, including support costs, is disclosed on the face of the Statement of Financial Activities and the actual funds spent on each category of charitable activity, is disclosed in note 5.

The Trustee operates a scheme of delegation for the majority of the charitable funds, under which fund holders manage the day to day disbursements on their projects in accordance with the directions set out by the Trustee in the Charitable Funds Policy, charity standing orders and financial instructions. Funds managed under the scheme of delegation represent ongoing activities and it is not possible to accurately segment these activities into discrete individual grant awards.

The total value of the grant made to North Cumbria Integrated Care NHS Foundation Trust in 2022/23 was £518k (2021/22: £366k).

7. Allocation of support costs and overheads

Auditor / Independent Examiner Fees
HMRC - benefit in kind charge
Bank Charges and Just Giving Membership
Fundraising Costs
Governance costs:
NEP - financial ledger
Financial Administration
Stationery
Total Support Costs & Overheads
Raising funds
Charitable activities
Total Support Costs & Overheads		 £000
0
0
0
5
0
0
0
5
Unrestricted
Funds
£000
5
23
28
Fundraising
Activities		 Charitable
Activities
£000
2
0
1
0
6
28
1
38
Restricted
Funds
£000
0
15
15		 2022/23
Total
£000
2
0
1
5
6
28
1
43
2022/23
Total
£000
5
38
43		 2021/22
Total
£000
1
0
1
31
6
28
1
68
2021/22
Total
£000
31
37
68

8. Trustees' remuneration, benefits and expenses

None of the members of the Charitable Funds Committee have been remunerated or reimbursed from the Charitable Funds for services provided to the Charity, or for expenses incurred in relation to those services.

34

North Cumbria Hospitals NHS Charity 2022/23

9.

Analysis of staff costs

The Charity does not directly employ its own staff. Staff carrying out work on behalf of the Charity are employees of North Cumbria Integrated Care NHS Foundation Trust and as such have the same terms and conditions as other Trust staff. Most staff providing support to the Charity do not work solely for the Charity and have other duties. Their costs are reflected in either salary grants or support costs (Note 5). In 2021/22 only the Charity Fundraising Lead was employed to work specifically for the Charity. This post was vacant in 2022/23.

Unrestricted
Funds
£000
Salary
0
Social Security costs
0
Employer pension contribution
0
Total Staff Costs
0		 Restricted
Funds
£000
0
0
0
0		 2022/23
2021/22
Total
Total
£000
£000
0
16
0
1
0
2
0
19

10. Independent Examiners Fees

The independent examiner fee of £2k (2021/22: £1k) relates entirely to the independent examination of the Charity's accounts.

11. Fixed asset investments

Market Value brought forward
Add: additions to investments at cost
Less disposals at carrying value
Add net gain / (loss) on revaluation
Market value as at 31 March 2023		 31 March
2023
31 March
2022
£000
£000
436
730
0
0
0
(333)
(22)
39
414
436

The Charity invested £500k in CCLA's COIF Charities Ethical Investment Fund in June 2016 and it is carried at fair value. In order to reduce risk the Charity chose to invest in a pooled fund made up mainly of UK and overseas equities with some property, infrastructure and cash included in the fund. During 2021/22 the Charity sold 120,000 units (of a total of 266,894.42 units) which generated a realised gain of £109k.

12. Analysis of current debtors

Unrestricted
Funds
Amounts falling due within one year:
£000
Accrued income
60
Total debtors falling due within one year
60		 Restricted
Funds
£000
25
25		 31 March
2023
Total
£000
85
85		 31 March
2022
Total
£000
23
23

Accrued income includes £50k for a legacy notified to the Charity but not realised in cash as at 31 March 2023 and £20k of VAT owed to the Charity. (31 March 2022: £3k of dividends due from CCLA, £7k for a legacy notified to the Charity but not realised in cash)

13. Analysis of cash and cash equivalents

Unrestricted
Funds
£000
307
0
GBS Bank account
1,010
1,317
Nationwide Business 18 Month Saver
Nationwide Business 95 Day Saver		 Restricted
Funds
£000
208
0
686
894		 31 March
2023
31 March
2021
Total
Total
£000
£000
515
0
0
510
1,696
1,920
2,211
2,430

No cash or cash equivalents were held in non-cash investments or outside of the UK.

35

North Cumbria Hospitals NHS Charity 2022/23

14. Analysis of liabilities

31 March 31 March
Unrestricted Restricted 2023 2022
Funds Funds Total Total
Amounts falling due within one year: £000 £000 £000 £000
Other creditors 12 68 80 176
Accruals 97 55 152 127
Total creditors falling due within one year 109 123 232 303

The Trust processes purchase invoice transactions for the Charity and the balance is paid in arrears. At 31 March 2023 there was £80k owed to North Cumbria Integrated Care NHS Foundation Trust. (31 March 2022: £176k)

15. Related Party Transactions

During the year none of the NHS Trust Board or members of the key management staff or parties related to them has undertaken any material transactions with the North Cumbria Hospitals NHS Charity.

The Charity has made revenue and capital payments of £563k to North Cumbria University Hospitals NHS Trust, which is the Corporate Trustee of the Charitable Trust (2021/22: £391k). This included payments for governance and administration services of £39k (2021/22: £39k).

At any one time North Cumbria Integrated Care NHS Foundation Trust holds balances for debtors and creditors relating to the transactions it processes on behalf of the Charity, which are normally settled within the following month. At 31 March 2023 the Charity has a creditor balance of £80k owed to North Cumbria Integrated Care NHS Foundation Trust (31 March 2022: £176k).

16. Events After the Reporting Period

There are no events to report.

36

North Cumbria Hospitals NHS Charity 2022/23

17. Analysis of Funds

17.1
Restricted Funds
Breast Cancer
Cancer
Cardiology
Children
CT Scanner
Radiotherapy
Renal
Healing Arts
Leonard Atkinson Fund
Total		 Balance
Income Expend-
Transfers
Gains and
Balance
iture
Losses
£000
£000
£000
£000
£000
£000
16
0
0
0
0
16
9
0
(0)
0
0
9
40
39
(1)
0
0
78
3
15
0
0
0
18
2
0
0
0
0
2
58
4
(6)
0
0
56
375
20
(24)
0
0
371
11
22
(16)
0
0
17
488
8
(269)
0
0
227
31 March
2022
31 March
2023
1,004
108
(316)
0
0
796

Healing Arts was received a £20k share of an NHS Charities Together grant (the bid had been approved by Charitable Funds Committee). Cardiology received two legacies in the year of £35k and £4k.

PRIOR YEAR
Restricted Funds
Balance
£000
Breast Cancer
14
Cancer
10
Cardiology
35
Children
1
CT Scanner
2
Radiotherapy
68
Renal
383
Healing Arts
11
Leonard Atkinson Fund
627
Total
1,153
Details of Restricted Funds
Name of fund
Breast Cancer
Cancer
Cardiology
Children
CT Scanner
Radiotherapy
Renal
Healing Arts
Leonard Atkinson
31 March
2021		 Balance
£000
14
10
35
1
2
68
383
11
627
31 March
2021		 Income Expend-
Transfers
Gains and
Balance
iture
Losses
£000
£000
£000
£000
£000
2
0
0
0
16
0
(1)
0
0
9
5
0
0
0
40
2
(1)
1
0
3
0
0
0
0
2
23
(33)
0
0
58
12
(20)
0
0
375
12
(27)
15
0
11
1
(140)
0
0
488

31 March
2022
1,153 57
(222)
16
0
1,004
Description of the nature and purpose of each fund
Prevention, diagnosis and treatment of breast cancer
Prevention, diagnosis and treatment of cancer
Prevention, diagnosis and treatment of heart disorders
Relief of sickness in children
Provision and maintenance of CT Scanner
Relief of sickness of radiotherapy patients
Prevention, diagnosis and treatment of kidney disorders.
For the support and development of Healing Arts' initiatives
and programmes
Provision of medical equipment for WCH

37

North Cumbria Hospitals NHS Charity 2022/23

17. Analysis of Funds (cont'd)

17.2 Unrestricted Designated Funds

Balance Income Expend- Transfers Unrealised Gains and Balance
31 March iture Surplus Losses 31 March
2022 2023
£000 £000 £000 £000 £000 £000 £000
NCIC Trust 1,582 329 (207) 0 (22) 0 1,682
Total 1,582 329 (207) 0 (22) 0 1,682
PRIOR YEAR
Unrestricted Designated Funds
Balance Income Expend- Transfers Unrealised Gains and Balance
31 March iture Surplus Losses 31 March
2021 2022
£000 £000 £000 £000 £000 £000 £000
NCIC Trust 1,406 328 (175) (16) 39 0 1,582
Total 1,406 328 (175) (16) 39 0 1,582

The Unrestricted Funds are split into a number of designated funds across the departments and services operated by the Cumberland Infirmary and West Cumberland Hospital. They are used to fund charitable purposes that benefit NHS patients of North Cumbria Integrated Care NHS Foundation Trust and the staff that deliver patient care to those patients at the discretion of the trustees. Whilst these funds have traditionally been identifiable for each of the two sites an increasing number of the funds are cross-site and service orientated and it is no longer appropriate, or possible, to identify the funds by site.