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← North Cumbria Hospitals NHS Charity

2025-03-31-accounts

Registered Charity Number: 1059946

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North Cumbria Hospitals NHS Charity Annual Report and Accounts 2024/25

www.ncic.nhs.uk

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Contents.

1 Trustee’s Annual Report ............................................................................................................... 3 1.1. Foreword by the Chair of North Cumbria Integrated Care NHS Foundation Trust. ................ 4 1.2. Who we are ............................................................................................................................ 5 1.3. Charity details ........................................................................................................................ 5 1.4. Our mission ............................................................................................................................ 5 1.5. What we have achieved: ........................................................................................................ 6 1.6. Trust Board .......................................................................................................................... 12 1.7. Trustees ............................................................................................................................... 13 1.8. Our Advisors ........................................................................................................................ 15 2. How we funded our work, our achievements and our performance ........................................... 15 2.1. Money received .................................................................................................................... 15 2.2. Money spent ........................................................................................................................ 17 3. Our Future Plans ........................................................................................................................ 18 4. How we manage charitable funds .............................................................................................. 18 4.1. Our grant making policy ....................................................................................................... 19 4.2. Our reserves policy .............................................................................................................. 19 4.3. Our funds ............................................................................................................................. 20 4.4. Our investment policy ........................................................................................................... 22 5. Risk management ...................................................................................................................... 22 6. Statement of trustee’s responsibilities in respect of the trustee’s annual report and accounts 234 With grateful appreciation and special thanks. ............................................................................. 248

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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 2025. The audit of the annual report and accounts was undertaken by the Charity’s auditor, Dodd & Co Audit Limited.

The Charity’s annual report and accounts for the year ended 31 March 2025 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 Chair of North Cumbria Integrated Care NHS Foundation Trust.

Welcome to the North Cumbria Hospitals NHS Charity Annual Report for 2024/25. 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 £3,163k. Our charitable funds enable us to invest in our facilities, patient services and our staff to improve the safety and quality of the care we provide.

We have been thankful for £136k in generous donations from individuals and companies and £66k in grants. We have also received £40k in legacies. We will remember John Barker Dickinson. Frank Scott McDougall, Jean Scott and John James Irving 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 agreed to invest in a cardiac Patient Monitor central monitoring system with 4 monitored beds units and a licence to provide patients requiring Contrast Enhanced Mammography (CEM) to be treated at WCH rather than needing an additional appointment at CIC. For some patients CEM is beneficial in detecting cancers that might not have been detected by conventional imaging.

In total, we have made grants of £577k for a range of benefits including medical equipment, staff education and training, and patient welfare and amenities.

This is only possible with the kindness of our donors. A heartfelt thank you to you all.

Looking forward, we are looking at new ways to engage more effectively with staff, patients and their families and to support them in their fundraising efforts.

The NHS is under pressure as never before, and the support of our Charities is more important than ever. The generosity and support of 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.

14 January 2026

Teresa Griffiths, Interim Chair of North Cumbria Integrated Care NHS Foundation Trust

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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 2024/25 grants totalling £577k (2023/24: £303k) 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 2024/25 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.

We assist patients from every walk of life, irrespective of race, creed, ethnicity or personal

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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

David, Stacey and Darcey King - Ice Skating as a thank you for looking after baby Darcey £600 to CIC SCBU

An Olympic ice skating couple - whose baby was cared for in the Special Care Baby Unit at the Cumberland Infirmary in Carlisle – have raised £600 for North Cumbria Hospitals NHS Charity. Parents David and Stacey King, from Carlisle, returned to SCBU – where their daughter was born – to hand over the money.

The pair had a hugely successful ice skating career which included national titles and appearances at two Winter Olympics in Vancouver and Sochi. Following retirement from competitive skating, the couple started a family.

However, complications arose when Stacey contracted sepsis while she was pregnant with her daughter, Darcey. Darcey was born on June 16, 2020 in the middle of the Covid pandemic and spent nine weeks in SCBU.

In January, David and Stacey opened the prestigious Trophee D’Ecosse Challenger International competition at the Dumfries Icebowl and gave their fee to SCBU, as well as raising awareness of the work that the staff do.

Tubby FC £450 – WCH Breast Care

Our thanks to Tubby FC and NHS International FC, who played a friendly footy match to raise money for a worthy cause! These two teams come together each year for a game of football and to raise money for a good cause. The players each donated £10 to take part, they sold football cards and held a raffle to raise the cash.

This year they agreed to donate to the Breast Care Team who were delighted to be presented with a cheque for £450!

Natalie Walker, Breast Care Nurse at WCH, said: “We’re delighted to be chosen by the teams for this incredibly kind donation, money like this really does make a difference to us. We will use the money towards Health and Wellbeing days for the ladies in our care as well as buying specialist

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bras which we know make such a difference to the women we care for. So a huge thank you to all involved!”

Eric Parkin, who works as a team cleaner at WCH explained: “We’re happy to be raising money for such a great cause and look forward to getting together with our NHS International friends every year, to raise as much as we can!”

The Black Lion Hethersgill - Pub's Charity of the Month £265 CIC general fund

Thank you to the Black Lion pub at Hethersgill who chose us as their first charity of the month after reopening under new management.

We are so grateful they raised £265 for our charity. Landlady Marti Irving handed over the money raised to Kath Hughes representing the charity this weekend.

Thank you to you and your customers.

Conrad’s Spring Bash raises £22,000 for our charity

A charity Spring bash to raise money for NCIC’s Special Care Baby Unit and the Neoangels charity has raised more than £22,000.

Harriet Storey organised the event at the Halston Hotel in Carlisle on 4 May 2024 to say thanks to staff in SCBU and the charity Neoangels at the James Cook Hospital in Middlesbrough.

She handed the money over to staff on SCBU this week. They will use it to transform a room for families to relax in when they are with their babies.

Harriet’s son, Conrad, made a surprise arrival into the world two years ago – arriving 12 weeks early! So Harriet wanted to give something back and say thanks to SCBU staff and the neonatal unit in Middlesbrough for the care Conrad was given in his early days.

Harriet says more than £17,000 of the money raised will go to SCBU and £5,000 to Neoangels.

Conrad, who will celebrate his second birthday on Tuesday, was born on the evening of 14 May 2022 and spent his first five weeks in the Neonatal Unit at James Cook Hospital in Middlesbrough, helped by the Neoangels charity. As he grew stronger, he was moved back to SCBU at CIC.

Harriet and her family are so grateful for the help they received.

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Harriet said: “I am speechless. We have raised an unbelievable amount of money and I want to thank everyone for their support.

“The Spring bash was an idea that came around after the brilliant care Greg, Conrad and myself received when Conrad made his rather dramatic and early entrance into the world. From the start, the support has been incredible.

“Seeing a packed events space at the Halston, the amazing auction prizes and the raffle and people’s generosity, I couldn’t believe it.”

Harriet would like to thank everyone who helped organise the event and everyone who supported it.

Lead Matron for Women and Children, Ben Frampton, said: “All of the staff on the unit would like to thank Conrad and his family and supporters for raising such a fantastic amount of money. It will benefit future babies and their families.

“Some of our staff attended the event and said it was fantastic. We are so very grateful. Thank you.”

Magpie Inn raises £800.05 for the CIC Breast Care Fund

A total of £800 was raised by regulars at The Magpie Inn, Carlisle.

They held an event called Brave the Shave where 15 people shaved their heads to raise money for the Eden Breast Screening Unit. The unit is close to their hearts as Clair has previously undergone treatment at CIC for breast cancer. Clair, along with her sister, Sheila, wanted to give something back to say thank you for the care she received.

Judith Lightburn - £1,000 CIC Breast Care Fund

Judith Lightburn wanted to say thank you for the care she received and give something back. Judith and her family have raised £1,000 for the Breast Unit at the Cumberland Infirmary by chopping bags of kindling and selling them.

She called her fundraising effort “Chopping for Charity.”

Judith came back into hospital to hand the money over to Thomas Nedumpara, Consultant Breast Surgeon, Julia Forsyth, Clinical Nurse Specialist and Ioannis Michalakis, Consultant Breast Surgeon and Clinical Lead.

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

Lesley Cullen donated £1,000 for the CIC ICU team as a thank you for the way they cared for her sister in her final weeks, she said the team were amazing.

Forth Engineering donated £6,733.05 for the WCH Paediatric Ward

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Friends and Family of Rory Amos held a memorial match for Rory and raised £370 for CIC SCBU

Tony Cleasby’s family donated £463.38 to the CIC General Fund

Keith Renton donated £1,000 to Stroke & Eldery Care who was cared for by the team in the summer of 2024 over several visits. He is now doing well

Mr & Mrs Walker donated £1,000 to Breast Care at CIC

Miss Phillipson’s family donated £694.22 to the CIC Renal Unit

Anita Mounsey’s husband Tony donated £127 to the Abbey Campbell Asthma Fund

Christine Elizabeth Threlkeld family donated £225 to the Stroke fund at Carlisle in memory of a much loved mother, sister and granny

Sally-Anne Fielding’s loved ones donated £203 to the CIC Renal unit in memory of Sally-Anne, a much loved mummy of Maddison and a dearly loved daughter and sister.

Brian Richardson donated £566.75 to the CIC Renal Unit

M J Earl donated £1,928.70 to the WCH Breast Symptomatic Fund

Skiiand & Sahul donated £500 to the Children’s Diabetes Fund

Eric Urquhart donated £400 to coronary care unit in memory of Jessie

Brenda Morley’s Husband Alan, sisters Valerie and Sam donated £815.55 to the CIC ITU Equipment Fund

WCH ITU Staff were very brave and completed at skydive and raised £1,400 for their department

Sellafield Staff continue to support the teams at WCH and have made 3 donations through the year for their peer to peer programme. £4,205 for WCH Breast Symptomatic Fund, £200 WCH Renal Unit and £300 WCH Paediatric Ward

Mark Foster donated £1,526.64 to the neuro physio team to purchase some new equipment, including a VR headset

Pauline Chapman donated £100 to the mortuary department as a thank you to Amy Wattleworth for the exceptional care she provided.

Matty Newton’s family donated £1,050.65 to the CIC Breast Care fund from his funeral service. This was in addition to £209.97 donated via Much Loved

Mrs K Hayton donated £10 to WCH Breast Symptomatic fund to purchase some chocolates for the team

The Parish of Whitehaven collected £334 from a memory tree over Christmas and donated this to WCH SCBU

Crossfield garage raised £1,000 and donated this to the WCH Paediatric Fund

The relatives of Marilyn Harkness donated £500 to the CIC ITU fund

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Joan Graham donated £450 to the Stroke & Elderly Care fund as a thank you for the care Carl recieved

M Jones raised £2,000 for the leukaemia fund

Seth Blaylock held an Easter Raffle and raised £100 for the Children’s diabetes Fund

Carlisle Citadel donated £500 to the Children’s Ward

Mike Davidson donated £335 to the CIC A&E Department

The Crafty Club raised £950.00 for the WCH Breast Symptomatic Fund

Gordon Consultancy Ltd (Crosby on eden Church) donated £325.83 in memory of Marjorie Murray for CIC SCBU

Suzanne Kelsey gave £250 to the CIC Cardiology Fund along with a lovely card thanking the team

Kath Hunter donated £40 to the Breast cancer screening fund

Lucky Competitions raised £200 for WCH SCBU

J C Samuels donated £500 to the WCH Medical Coronary Fund

Billy Woosnam had £1,400.61 donated in his memory to the WCH Medical Coronary Fund

The Distington club for young people have donated £238 to the Oncology Fund

J&J Shaw raised £2,800 for the WCH Breast Symptomatic Fund

K Wilkinson donated £1,711.20 to the WCH Breast Symptomatic Fund

Cutting Edge donated £100 for the WCH ITU department. The company said “I am writing to express my deepest gratitude for the exceptional care and support provided to our staff member and his mother during her time in ICU” They also thanked the team for their compassion, dedication and professionalism.

Lorraine El-Far made and sold cards, raising £500 For CIC Cardiology. This was a thank you to Dr Justin Barclay and his team for looking after her husband Nabeil in July 24

Natasha Barker and Andrew Buxton donated £100 to the CIC Maternity Bereavement Fund

Ben McKendrick donated his £200 winnings from his work draw (Jacob Stobbarts) to WCH SCBU. This charity is special to Ben and he hopes his donation makes a difference

P Bell donated £3,600 to the CIC Breast Care Fund

Linda Bell donated £300 to the Respiratory team at CIC. She said “This donation comes with grateful thanks fro all the care & support my husband Alistair received as a patient”

Graeme Dixon’s family donated £800 to the CIC ICU. They would like this money to go towards memory boxes: “The box really helped me and gave me comfort in the darkest of days, we would like to pass that comfort onto someone else”

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This is a small list of the donations received into the charity and every donation is greatly appreciated. We give thanks that you choose to support our charity

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.

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 2025 and up until the point at which the accounts were adopted.

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Name Responsibilities Post From To
Steve Morgan Chair 31/10/2025
Teresa Griffiths Non-Executive Director & Acting Chair wef
01/11/2025
Lyn Simpson Chief Executive 27/07/2025
Trudie Davies Interim Chief Executive 28/07/2025
James Drury Executive Director of Finance, Estates &
Digital
Adrian Clements Executive Medical Director
Jill Foster Executive Chief Nurse 17/04/2025
Hilda Gwilliams Interim Executive Chief Nurse 09/05/2025 14/09/2025
Gill Findley Interim Executive Chief Nurse 06/10/2025
Johanna Reilly Interim Chief Operating Officer 31/05/2024
Imran Devji Executive Chief Operating Officer 31/03/2025
Kelly Angus Interim Chief People Officer 26/08/2025
John Batty Non-Executive Director 30/09/2025
Margie Burdis Non-Executive Director 01/11/2025
Mark Cullinan Non-Executive Director
Adesuwa Garrick Associate Non-Executive Director 01/12/2024
Claire Maxwell-
Smith		 Non-Executive Director 01/09/2025
Des Moore Non-Executive Director 31/08/2025
Ian Waugh Non-Executive Director 01/10/2024
Jonathan Weber Non-Executive Director 01/09/2024

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

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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 2024/25 were:

Name Responsibilities From To Committee Attendance
Steven Morgan Chair 31/10/2025 2/3
Philip Kane Non Executive Director 30/06/2024 1/1
Des Moore Non Executive Director 30/09/2025 1/1
Ian Waugh Non Executive Director 01/10/2024 1/1
Jonathan
Weber		 Non Executive Director 01/10/2024 1/1
Jill Foster Executive Chief Nurse 17/04/2025 1/3
Steve Park Director of
 2/3
Communications
Matt Phillips Associate Medical
 3/3
Director

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1.8. Our Advisors

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

Auditors

Dodd & Co Audit 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

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

The total net assets of the Charity as at 31 March 2025 of £3.163 million (31 March 2024: £3.436 million ) are divided as follows:

Overall the net assets decreased by £273,000 which included a loss on investments of £19,000 (2023/24: increase of £958,000 ).

2.1. Money received

The following graph illustrates the breakdown of the total income received in the 2024/25 financial year. Total income was £359,000 (2023/24: £1,250,000). The total value of donations received in

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2024/25 was £136k (2023/24: £130k) of which £120k was from individuals (2023/24: £118k), £16k from companies (2023/24: £12k). The Charity received £66k from grants (2023/24: £83k).

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2024/25 ANALYSIS OF INCOME
Legacies
Investment
11%
Income 33%
Grants 18%
~
Donations 38%
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Grants received were as follows:

NHS Charities Together - £37,950 Arts Council England - £24,942

First Trenitalia West Coast Rail Ltd - £2,650

The NHS Charities Together grant was the second 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 2024/25 was £40k (2023/24: £924k). Listed below are the legacies received or notified to the Charity between 1 April 2024 and 31 March 2025 and the areas that have benefitted:

John Dickinson Respiratory
Frank Scott McDougall Urology
John James Irving CIC Oral Surgery
Jean Scott Respiratory

Investment income was £117k in 2024/25 (2023/24: £113k).

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2.2. Money spent

Of the total expenditure of £613k in 2024/25 (2023/24: £333k), expenditure on direct charitable activity was £532k (2023/24: £260k) 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.

A further £36k was spent on fundraising (2023/24: £30k) and governance costs were £45k (2023/24: £43k).

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2024/25 ANALYSIS OF EXPENDITURE
Fundraising
Patient & Staff Support 6%
Amenities 20% Medical
Equipment 35%
Building Work
9%
ee
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the
yi a”
y
iil - te
Pe
a
Education & ~~ i
Training 11%
Furniture &
Equipment 12%
Governance
Costs 7%
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Patient Care Equipment

In 2024/25 grants totalling £343k were made relating to medical and surgical equipment, furniture, information technology equipment and minor building works, (2023/24: £142k). 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 expenditure items approved by the Charity in 2024/25 were as follows:

£74,000 Cardiac Monitoring System Cardiology services
£48,000 Contrast Enhanced Mammography at WCH WCH Breast Symptomatic Fund
£46,000 Quiet Garden at CIC General Funds
£11,084 Sleeper Chairs Maternity WCH

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£8,670 Rehabilitation chairs WCH ICU £9,550 Design and installation of artwork The Northern Cancer Centre

Patients & Staff Welfare and Amenities

During 2024/25, grants totalling £121k (2023/24: £57k) 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 to improve staff morale and their capacity to service patients well. The grants included a contribution to the Trust’s Healing Arts programme, Christmas gifts for patients and Christmas parties and food for staff.

Staff Education and Training

In 2024/25 grants totalling £68k (2023/24: £58k) were made to enable staff to attend health related courses, conferences and books to further develop their clinical knowledge and skills.

Salary Grants

There were no salary grants awarded in 2024/25 (2023/24:£3k)

Fundraising Support

During 2024/25 the communications team provided fundraising support to the Charity. This included communicating with families who were raising funds and sharing their stories and improving the website and social media presence of the charity.

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 2024/25, we have continued to promote our charity to raise its profile. We have promoted and celebrated the fundraising activities of our many donors in the local media and on our social media channels which we aim to grow in the year ahead. We have also promoted the work of our charity to our own staff through our internal communication channels. We aim to encourage more

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of our staff to raise funds for their NHS charity, as well as promote care they provide to patients. We are developing and improving our web presence so that it is a key platform for fundraising and donations. In the year ahead we want to refine our fundraising activities by exploring opportunities to raise funds for specific equipment that would enhance the care we can offer our patients in north Cumbria. We aim to align our fundraising activities more closely with the Trust’s strategic priorities going forward.

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:

Unrestricted assets: £2,429,000 Less liabilities: -£165,000 Total Reserves: £2,264,000

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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 2023/24: £333,000 Expenditure 2024/25: £614,000 Average expenditure: £474,000

Therefore the minimum level of reserves to be held is £474,000.

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 fund, three 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 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. A further fund was established in December 2023 to hold the funds for the Trust’s respiratory services gifted by the late Mr John Barker Dickinson and during 2024/25 the Scott Family Respiratory Fund was established as a result of a legacy from the late Mrs Jean Scott gifted to our charity in memory of her beloved daughter, Pamela, who sadly passed away on Christmas Day 2021.

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

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Charitable Fund, but they are separate entities. They are all registered with the Charity 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 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.

22

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 14 January 2026 and signed on their behalf by

Margie Burdis

Chair of the Audit & Risk Committee

23

With grateful appreciation and special thanks.

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

Anita Mounsey 59.35 Abbey Cambell Asthma Fund
Matthew (Matty) Newton £209.97 CIC Breast Care Fund
William Fowler £77.67 CIC General Charitable Fund
Iain Gaddes £112.94 CIC ICU Fund
Richard Eden £276.17 CIC Oncology Fund
Brian Hutchinson £302.56 Stroke & Elderly Care Fund
Dorothy Porter £240.50 NCIC - Stroke & Elderly Care Fund
Tony Robinson £23.62 NCIC - Stroke & Elderly Care Fund
Dorothy Doran £373.96 NCIC - Stroke & Elderly Care Fund
Paul Templeman £173.72 NCIC - Stroke & Elderly Care Fund
Eleanor (Ella) Hinde £118.90 NCIC - Stroke & Elderly Care Fund
Philip Barratt £225.09 WCH E S Burns legacy (coronary care)
Betty White £435.36 WCH - Palliative Care Fund
Paula Blinco £3,974.75 WCH Breast Symptomatic Fund
Des Byrne £551.92 WCH General Fund
Gwen Bragg £530.55 WCH General Fund
Sylvia Burns £479.16 WCH General Fund
William Fowler £77.67 WCH General Fund
Raymond Maudling £398.72 WCH General Fund
Bill Ferguson £338.83 WCH General Fund
Zoe Tighe £35.33 WCH ITU Fund
Tony Robinson £692.14 WCH Medical Coronary Fund
Jean Miller £128.19 WCH Medical Coronary Fund
Kenneth Norman £213.22 WCH SCBU
Alan Whalley £526.02 Cardiology

Thank you.

North Cumbria Hospitals NHS Charity.

24

INDEPENDENT AUDITOR'S REPORT TO THE CORPORATE TRUSTEE OF NORTH CUMBRIA HOSPITALS NHS CHARITY

Opinion

We have audited the financial statements of North Cumbria Hospitals NHS Charity for the year ended 31 March 2025 which comprise the primary statements such as the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

•give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming resources and application of resources, for the year then ended;

•have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

•have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustee is responsible for the other information. Our opinion on the financial statements does not cover the other

25

information, and except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: -

Responsibilities of trustee

As explained more fully in the Trustees' Responsibilities Statement, the trustee is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal controls as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustee is responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustee either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance

26

but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud to be in relation to management override which, in common with all audits under ISAs (UK), we are required to perform specific procedures to respond to this risk.

We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act 2011 and Charities (Accounts and Reports) Regulations 2008.

As a result of performing the above, in response to the risks identified, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations. In addition to the above, our procedures to respond to risks identified the following:

27

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustee, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustee those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustee, for our audit work, for this report, or for the opinions we have formed.

Dodd & Co Audit Limited Registered Auditors FIFTEEN Rosehill Montgomery Way Rosehill Estate Carlisle CA1 2RW

Date 14 January 2026

Dodd & Co Audit Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

28

NORTH CUMBRIA HOSPITALS

NHS CHARITY

ANNUAL ACCOUNTS

For Year Ended 31 March 2025

Charity Commission for England and Wales Registration Number 1059946

29

29

North Cumbria Hospitals NHS Charity 2024/25

Statement of Financial Activities for the year ended 31 March 2025

Unrestricted
Funds
Note:
£000
Income
Donations, Legacies and similar resources:
Donations (including grants)
164
Legacies
11
Total Donations and Legacies
2
175
Investment income
3
60
Total income
235
Expenditure
Charitable activities
5
(392)
Raising Funds
4
(36)
Total expenditure
5
(428)
Net gain/(loss) on investments
11
(19)
Net income/expenditure before Transfers
(212)
Gross transfer between funds
(44)
Net movement in funds
(256)
Fund balances brought forward at 1 April
2,520
Total Fund Balances
17
2,264		 Restricted
Funds
£000
38
29
67
57
124
(185)
0
(185)
0
(61)
44
(17)
916
899		 2024/25
Total
Funds
£000
202
40
242
117
359
(577)
(36)
(613)
(19)
(273)
0
(273)
3,436
3,163		 Unrestricted
Funds
£000
158
863
1,021
74
1,095
(268)
(30)
(298)
41
838
0
838
1,682
2,520		 Restricted
Funds
£000
55
61
116
39
154
(35)
0
(35)
0
120
0
120
796
916		 2023/24
Total
Funds
£000
213
924
1,137
113
1,250
(303)
(30)
(333)
41
958
0
958
2,478
3,436

The notes on pages 33 to 41 form part of these accounts.

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30

North Cumbria Hospitals NHS Charity 2024/25

Balance Sheet as at 31 March 2025

Unrestricted Restricted Total at 31 Unrestricted Restricted Total at 31
Funds Funds March 2025 Funds Funds March 2024
Note: £000 £000 £000 £000 £000 £000
Fixed Assets
Investments 11 436 0 436 455 0 455
Total Fixed Assets 436 0 436 455 0 455
Current Assets
Debtors 12 860 58 918 891 66 957
Cash and Cash Equivalents 13 1,133 937 2,070 1,347 868 2,215
Total Current Assets 1,993 995 2,988 2,238 934 3,172
Current Liabilities
Creditors: Amounts falling due
within one year 14 (165) (96) (261) (173) (18) (191)
Net Current Assets/(Liabilities) 1,828 899 2,727 2,065 916 2,981
Total Assets less Current Liabilities 2,264 899 3,163 2,520 916 3,436
Total Net Assets 2,264 899 3,163 2,520 916 3,436
Funds of the Charity
Income Funds:
Restricted 17.1 0 899 899 0 916 916
Unrestricted 17.2 2,264 0 2,264 2,520 0 2,520
Total Funds 2,264 899 3,163 2,520 916 3,436

The notes on pages 33 to 41 form part of these accounts.

The financial statements were approved by the Audit & Risk Committee and authorised for issue on 14 January 2026. Signed:

Name: Margie Burdis (Chair of Audit & Risk Committee)

Date: 14 January 2026

31

31

North Cumbria Hospitals NHS Charity 2024/25

Cashflow for Year Ended 31 March 2025

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		 2024/25
2023/24
(273)
958
(117)
(113)
19
(41)
39
(871)
70
(41)
(262)
(108)
117
112
0
0
117
112
(145)
4
2,215
2,211
2,070
2,215

32

32

North Cumbria Hospitals NHS Charity 2024/25

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 as it applies from 1 January 2019.

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 11 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 legacy is probable.

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.

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33

North Cumbria Hospitals NHS Charity 2024/25

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 Trustee, or by the Charitable Funds Committee on behalf of the Trustee, 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 Cost of raising funds

The costs of generating 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. Fundraising costs include a fee paid to the Trust. The fee is used to contribute to the salaries and overhead costs of one of the Trust's support services which is supporting fundraising in the absence of a dedicated Charity Fundraising Lead.

34

34

North Cumbria Hospitals NHS Charity 2024/25

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 Fixed asset investments

Investments are a form of basic financial instrument. Fixed asset investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. Quoted stocks and shares are included in the balance sheet at the current market value quoted by the investment analyst, excluding dividend.

1.11 Debtors

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

1.12 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.

1.13 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.

1.14 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).

1.15 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 Hospitals NHS Charity.

35

35

North Cumbria Hospitals NHS Charity 2024/25

2.
Income from donations, legacies and grants
Unrestricted
Funds
£000
Donations from individuals
107
Corporate donations
16
Legacies
11
Grants
41
Total Donations, Legacies & Grants
175		 Restricted
Funds
£000
13
0
29
25
67		 Total
Total
31/03/2025
31/03/2024
Funds
Funds
£000
£000
120
118
16
12
40
924
66
83
242
1,137

Grants received in 2024/25 totalled £66k and were from NHS Charities Together, Ace Lottery and First Trenitalia West Coast Rail Ltd (2023/24: £83k).

Section 2.1 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 a 6 Month Saver account with Nationwide (previously an 18 month Saver). There are also dividend payments received from the Charity's investment with CCLA.

4.

Unrestricted
Funds
£000
Nationwide Building Society
10
NatWest / GBS
37
CCLA
13
Total gross investment income
60
Analysis of expenditure on raising funds
Unrestricted
Funds
£000
Fundraising Support
36
Fundraising Events
0
Other costs
0
Total Expenditure on Raising Funds
36		 Restricted
Funds
£000
13
44
0
57
Restricted
Funds
£000
0
0
0
0		 Total
31/03/2025
Funds
£000
23
81
13
117
Total
31/03/2025
Funds
£000
36
0
0
36		 Total
31/03/2024
Funds
£000
16
84
13
113
Total
31/03/2024
Funds
£000
30
0
0
30

During 2024/25 one of the Trust's support service teams provided fundraising support to the Charity. (In 2023/24: £30k).

36

36

North Cumbria Hospitals NHS Charity 2024/25

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
218
73
0
68
0
98
23
52
532		 Support
Costs
£000
19
6
0
6
0
9
1
4
45		 Total
Total
31/03/2025
31/03/2024
Funds
Funds
£000
£000
237
100
79
31
0
23
74
67
0
8
107
78
24
(12)
56
8
577
303

Support costs have been allocated across charitable activities on the basis of direct expenditure on these activities in 2024/25

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 2024/25 was £577k (2023/24: £308k).

7. Allocation of support costs and overheads

Auditor Fees
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
36
0
0
0
36
Unrestricted
Funds
£000
36
28
64
Fundraising
Activities		 Charitable
Activities
£000
8
1
0
6
29
1
45
Restricted
Funds
£000
0
17
17		 2024/25
Total
£000
8
1
36
6
29
1
81
2024/25
Total
£000
36
45
81		 2023/24
Total
£000
7
1
30
6
28
1
73
2023/24
Total
£000
30
43
73

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.

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37

North Cumbria Hospitals NHS Charity 2024/25

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 fundraising support (Note 4) or salary grants (Note 5). The staff are not employed solely to work on charitable funds so they are not considered to be employees of the charity employed by a related party.

10. Audit Fees

The audit fee of £8k relates entirely to the full audit fees of the Charity's 2024/25 account (2023/24 £7k).

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 2025		 31 March
2025
31 March
2024
£000
£000
455
414
0
0
0
0
(19)
41
436
455

The Charity's investment is in CCLA's COIF Charities Ethical Investment Fund 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.

12. Analysis of current debtors

Unrestricted
Funds
Amounts falling due within one year:
£000
Accrued income
860
Total debtors falling due within one year
860		 Restricted
Funds
£000
58
58		 31 March
2025
Total
£000
918
918		 31 March
2024
Total
£000
957
957

Accrued income includes £895k for legacies notified to the Charity but not realised in cash as at 31 March 2025 (31 March 2024: £923k) and £11k of interest & investment income (31 March 2024: £14k).

13. Analysis of cash and cash equivalents

Unrestricted
Funds
£000
302
GBS Bank account
831
1,133
Nationwide Business 18 Month Saver		 Restricted
Funds
£000
250
687
937		 31 March
2025
31 March
2024
Total
Total
£000
£000
552
530
1,518
1,685
2,070
2,215

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

38

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North Cumbria Hospitals NHS Charity 2024/25

14. Analysis of liabilities

31 March 31 March
Unrestricted Restricted 2025 2024
Funds Funds Total Total
Amounts falling due within one year: £000 £000 £000 £000
Accruals for Grants Owed 148 74 222 147
Other Accruals 4 4 8 8
Other creditors 13 18 31 36
Total creditors falling due within one year 165 96 261 191

The Trust processes purchase invoice transactions for the Charity and the balance is paid in arrears. At 31 March 2025 there was £31k owed to North Cumbria Integrated Care NHS Foundation Trust. (31 March 2024: £36k)

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 £467k to North Cumbria Integrated Care NHS Foundation Trust, which is the Corporate Trustee of the Charitable Trust (2024/25: £301k). This included payments for governance and administration services of £39k (2024/25: £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 2025 the Charity has a creditor balance of £31k owed to North Cumbria Integrated Care NHS Foundation Trust (31 March 2024: £36k).

16. Events After the Reporting Period

There are no events to report.

3939

North Cumbria Hospitals NHS Charity 2024/25

17. Analysis of Funds

17.1
Restricted Funds
Breast Cancer
Cancer
Cardiology
Children
CT Scanner
Radiotherapy
Renal
Healing Arts
Leonard Atkinson Fund
John Dickinson Respiratory Fund
Scott Family Respiratory Fund
Total		 Balance
Income Expend-
Transfers Gains and
Balance
iture
Losses
£000
£000
£000
£000
£000
£000
17
2
(1)
0
0
18
9
1
0
0
0
10
75
7
(49)
0
0
33
14
2
(2)
0
0
14
2
0
0
0
0
2
51
3
(2)
0
0
52
380
35
(24)
0
0
391
19
27
(55)
44
0
35
287
20
(22)
0
0
285
60
(22)
(30)
0
0
8
0
50
0
0
0
50
31 March
2024
31 March
2025
916
124
(185)
44
0
899

Healing Arts income includes a £25k grant from Arts Council England (ACE) Lottery funding (2024/25: £25k). The Scott Family Respiratory Fund was established during 2024/25 as a result of a legacy notified to the Charity in respect of the Estate of the late Mrs Jean Scott in memory of her daughter Pamela Scott.

PRIOR YEAR
Restricted Funds
Breast Cancer
Cancer
Cardiology
Children
CT Scanner
Radiotherapy
Renal
Healing Arts
Leonard Atkinson Fund
John Dickinson Respiratory Fund
Total
Details of Restricted Funds
Name of fund
Breast Cancer
Cancer
Cardiology
Children
CT Scanner
Radiotherapy
Renal
Healing Arts
Leonard Atkinson Fund
John Dickinson Respiratory Fund
Scott Family Respiratory Fund		 Balance
£000
16
9
78
18
2
56
371
17
227
0
31 March
2023		 Income Expend-
Transfers
Gains and
Balance
iture
Losses
£000
£000
£000
£000
£000
3
(2)
0
0
17
1
(1)
0
0
9
5
(8)
0
0
75
1
(5)
0
0
14
0
0
0
0
2
4
(9)
0
0
51
29
(20)
0
0
380
38
(36)
0
0
19
14
46
0
0
287
60
0
0
0
60
155
(35)
0
0
916
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 West Cumberland Hospital
For the benefit of respiratory services at the Cumberland Infirmary
For the benefit of respiratory services at the Cumberland Infirmary

31 March
2024
796

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North Cumbria Hospitals NHS Charity 2024/25

17. Analysis of Funds (cont'd)

17.2 Unrestricted Designated Funds

Balance Income Expend- Transfers Unrealised Gains and Balance
31 March iture Profit/(Loss) Losses 31 March
2024 2025
£000 £000 £000 £000 £000 £000 £000
NCIC Trust 2,520 235 (428) (44) (19) 0 2,264
Total 2,520 235 (428) (44) (19) 0 2,264
PRIOR YEAR
Unrestricted Designated Funds
Balance Income Expend- Transfers Unrealised Gains and Balance
31 March iture Profit/(Loss) Losses 31 March
2023 2024
£000 £000 £000 £000 £000 £000 £000
NCIC Trust 1,682 1,095 (298) 0 41 0 2,520
Total 1,682 1,095 (298) 0 41 0 2,520

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.

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