Registered Charity Number 1061325
## **HERTFORDSHIRE COMMUNITY NHS TRUST**
## **FUNDS HELD ON TRUST**
**ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31[ST] MARCH 2023**
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Registered Charity Number 1061325
## **Contents:**
|**Trustee’s report**|Page 3|
|---|---|
|**Independent examiner’s report**|Page 14|
|**Statement of financial activities**|Page 18|
|**Balance sheet**|Page 19|
|**Notes to the accounts**|Page 20|
|**Ways in which to support our charity**|Page 29|
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Registered Charity Number 1061325
## **TRUSTEE’S REPORT**
## **Report of the Trustees for the year ended 31 March 2023**
The Trustees are pleased to present the annual report together with the financial statements of the Hertfordshire Community NHS Trust Charitable Funds (the Charity) for the year ended 31 March 2023. The annual report and financial statements comply with the accounting and reporting by charities: statement of recommended practice applicable to charities preparing their accounts in accordance with the financial reporting standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Charities Act 2011 and the UK generally accepted accounting practice
## **Chair’s Report**
As chair of Hertfordshire Community NHS Trust Charitable Fund, I am pleased to welcome you to the 2022/23 Annual Report and Accounts. We hope you find this a useful guide to the continued work of our charity in supporting NHS patients, their carers, families and staff.
The charity’s work is only possible thanks to the generous support of NHS Charities Together, patients, staff and local people. Thanks to your efforts, we received £69,000 of income over the last year. Key highlights of our year include provision of:
1. Support to our most vulnerable patients over the winter period when they were discharged from our hospitals or receiving visits from other community staff. This included the provision of food parcels and warm blankets.
2. Support for the ‘Pride’ movement, where the Trust had a float at the London Parade, showing how the Trust values its staff so that they see Hertfordshire Community Trust as the place to work.
3. The construction of a Sensory Garden for neuro-divergent children at our Peace Children’s Centre
4. Recognition of the valuable work of Children’s Specialist Nursing teams through a donation through the Asda Foundation Green Token Giving.
More details of these schemes are included under ‘Highlights’ below.
The Charity has also received donations for the purchase of items for Danesbury and Queen Victoria Memorial Hospitals from the Friends of Danesbury Charity, for which continue to be grateful.
I would like to take this opportunity to thank those individuals who have served as trustees during the last year and everyone who has helped raise money for the charity or given their energy, time and skills to make a difference during this financial year. Your donations made this work possible, and your future donations are the key to our continued success.
If you would like to donate, details about how to do this are on page 29.
On behalf of the many patients who have benefitted from your generosity, thank you for your continued support.
**Date 30[th] June 2023**
**Chair**
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Registered Charity Number 1061325
## **Review of Objectives and Charitable Activities 2022/23**
The Trustees confirm that they have referred to the guidance contained in the charity commission's general guidance on public benefit when reviewing the charity's activities and objectives and in planning future activities.
The Trustees shall hold the charitable fund, and use the income where applicable, and at their discretion the capital, for any charitable purpose or purposes relating to the National Health Service. Within the single registered charity, there are several funds, each managed by a fund manager. Specific criteria document that funds should only be spent in line with the purposes of the fund. This criterion is for internal guidance only and has no legal standing.
However, expenditure from funds given by the public must be seen as being appropriate and in line with their wishes. Unless legacies or donations specify that the funds must be used for a specific purpose, which confers a restriction on how the funds are to be used, donations and legacies are used in line with charity commission guidelines for the general purposes of the charity. This means that the charity will spend the funds wherever possible in accordance with the donor's wishes but retains the right to use discretionally.
As well as administering the funds held on Trust for the specific benefit of patients of Hertfordshire Community NHS Trust (HCT), the Charity also hosts the NHS Charities Together funds for Hertfordshire and West Essex Integrated Care System (HWEICS). This has significantly increased the income and expenditure through the Charity for 2020/21, 2021/22 and 2022/23 financial years and these funds are included within the financial statements.
NHS Charities Together, of which the Charity is a member, distributes funds raised for the NHS, and the funds the Charity administers were raised in response to the Covid-19 pandemic, such as those raised by the Captain Tom Charity.
For the purposes of this report, only the outcomes from those funds received from NHS Charities Together for the specific benefit of HCT have been included in this part of this Trustees report. Reports on the administration and outcomes of the funds for the wider HWEICS are submitted regularly to NHS Charities Together and are not considered here.
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Registered Charity Number 1061325
## **Highlights and case studies**
During the year, the funds continued to support a wide range of charitable and health related activities benefiting both patients and staff. In general, they are used to purchase additional goods and services that the NHS is unable to provide. Charitable funds were used to purchase much needed equipment across the Trust, the case studies below provide further details on how charitable funds have been used within the Trust, and the significant difference this has made to the quality of care and the services provided. In particular, it was encouraged that the funds received from NHS Charities Together were spent on enhancing the well-being of NHS Staff, volunteers and patients impacted by COVID-19, as part of the Trust’s COVID-19 response, such as:
1. Funding well-being packs/gifts for staff and volunteers on wards/departments (this could include food/meal deliveries and refreshments, wash kits, overnight stay kits, furniture for rest rooms, etc.)
2. Supporting patients mental health through isolation with electronic communication devices so they can talk to family and friends
3. Benevolence
4. Other items as identified by members and their NHS bodies that enhance the well-being of NHS staff, volunteers and patients impacted by COVID-19
## **Support for patients over the winter period**
The Charity paid for food parcels and warm blankets for patients that were either discharged from our hospital bed bases over the festive period, or were receiving visits from our community teams, and may have found it difficult to be able to obtain food and festive treats.
Joan, aged 79, lives alone and has been a patient visited by the ICT team for regular wound dressings for several months. Hannah, one of the Stevenage ICT nurses took one of the Christmas food gifts (funded by charitable funds) and gave it to Joan a few days before Christmas. Hannah reflected that Joan was very appreciative of the food parcel and, in particular, loved the treats included in the pack which she would not have had otherwise.”
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## Registered Charity Number 1061325
## **Coffee Machines**
Purchase of a coffee machine for the Gregans House site, continuing the rollout of these machines throughout the Trust.
The Director of Operations said ‘The coffee machine that has been purchased from charitable funds has made a significant difference to the wellbeing of our staff .These group of staff are all delivering front line services and often extremely busy and this machine has encouraged them to take a break back at base. Other than the coffee tasing great it has nurtured a touch down for staff to de brief with colleagues which has been key to ensuring staff’s general wellbeing and also their sense of feeling supported to deliver their services. The team are thrilled with the machine and really appreciate this very kind gesture
## **Pride Float**
A member of the team said ‘For the first time we were lucky to have a float at the Pride Parade on Saturday 2 July2022, this was a particularly special event celebrating 50 years of Pride in London. Nearly 50 staff from the LGBT+ community, their family, friends, and allies joined together to celebrate and accept difference; the theme this year was #AllOurPride in recognition of 50 years of the first march in the UK. It united past, present and the future of pride from every corner of the LGBT+ community with a powerful sense of shared experience. The sun shone, the music blasted out and our staff had a great time! Thanks to all the team who organised our fantastic float. We are very proud to support the LGBTQ+ community both within HCT and the populations we provide healthcare for.
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Registered Charity Number 1061325 **Peace Children’s Centre sensory garden**
Landscaping took place to design a peaceful haven envisaged by designer Alan Gardener (Channel 4’s Autistic Gardener). Alan explained: “The garden features a series of two-metre-high posts with red panels that lead you into the space – once inside the view changes to blue panels.” Alan was inspired to use the panels by Claude Cormier’s Blue Stick Garden, saying he likes to mix hard materials like steel and wood with bright blocks of colour. “This garden is not a play space just for children – but a playful space for everyone” says Alan.
## **Asda Foundation Green Token Scheme**
The Children’s Community Nursing team were delighted to win first place in the Asda Watford Green Token Scheme and are looking forward to spending the donation on items to support children at Peace Children’s Centre.
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Registered Charity Number 1061325
## **Financial Review for the year ended 31 March 2023**
The financial statements have been prepared under the historic cost convention and in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice. The detailed statements can be found on pages 18 to 28 of this report.
The charity is constituted of 29 individual funds as at 31 March 2023 which had a balance or any financial transactions within the financial year (31 in 2021/22).
## **Donations we received**
The charity received income for the year totalling £69,000, compared to £373,000 in 2021/22. As described above, this income was principally related to donations received from NHS Charities Together in previous years (£22,000 in 2022/23 compared to £356,000 in 2021/22).
Other sources of income are comprised of donations, legacies, and interest.
## **How we spent our funds**
Total expenditure in year was £321,000 (2021/22 £478,000). Of this, £230,000 related to NHS Charities Together funds held for HWEICS (2021/22 £236,000). Expenditure for the staff and patients of HCT was therefore £91,000 (2021/22 £242,000).
Total expenditure across the charity is depicted in the chart below.
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Registered Charity Number 1061325
## **Reference and Administration Details**
Full Legal Name of Charity Hertfordshire Community NHS Trust –Funds Held on Trust. Working Name of Charity Hertfordshire Health Charitable Funds Registered number of Charity 1061325 Date of Registration 18 January 2007 Value Added Tax The Charity is not separately registered for Value Added Tax (VAT) purposes Principal Office of Charity Hertfordshire Community NHS Trust Unit 1A Howard Court, 14 Tewin Road Welwyn Garden City, Hertfordshire AL7 1BW
Day to Day Administration of the Charity carried out by ELFS Shared Services Viscount House, Commercial Road, Darwen Lancashire BB3 0FG Independent Examiners (Statutory)Grant Thornton UK LLP 30 Finsbury Square, London EC2A 1AG Auditors (Internal) RSM Risk Assurance Services LLP The Pinnacle, 170 Midsummer Boulevard Milton Keynes, Bucks MK9 1BP Bankers Lloyds TSB Bank plc 49 Howardsgate Welwyn Garden City, Hertfordshire AL8 6BA Royal Bank of Scotland Group 36 St. Andrew Square, Edinburgh EH2 2AD
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Registered Charity Number 1061325
## **Structure, Governance and Management of the Charity**
Hertfordshire Community NHS Trust Board acts as a Corporate Trustee of Hertfordshire Health Charitable Funds.
## **Specific Objects of the Charity**
The Trustees shall hold the trust fund upon trust to apply the income and, at their discretion, so far as may be permissible, the capital for any charitable purpose or purposes relating to the National Health Service within the area served by Hertfordshire Community NHS Trust. Hertfordshire Health Charitable Funds are registered at the Charity Commission for the following purposes:
1. General charitable purposes
2. Education and Training
3. Medical/Health/Sickness
4. Sport and Recreation The beneficiaries are listed as:
- i. Other defined groups
The method of operation may be either to make grants to individuals or to make grants to organisations and to act as an umbrella or resource buddy.
## **Governing Document/Nature of Governing Body**
The Charity’s governing document is a Declaration of Trust, made by the Trustees of the Charitable Fund on 21 February 1997.
With effect from 1 April 2002, the Charity was administered by South East Hertfordshire PCT, acting as a single corporate Trustee until 30 September 2006 in accordance with Statutory Instrument No.597.
From 1 October 2006, with the merger of the eight Hertfordshire PCTs into East and North Hertfordshire PCT and West Hertfordshire PCT, East and North Hertfordshire PCT became the Trustee until 31 March 2010.
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Registered Charity Number 1061325
As from 1 April 2010 following the dissolution of East & North Hertfordshire PCT and West Hertfordshire PCT and the establishment of Hertfordshire PCT, all the assets of East & North Hertfordshire PCT were transferred to Hertfordshire PCT.
With the establishment of Hertfordshire Community NHS Trust on 1 November 2010 the assets of Hertfordshire Charitable Funds were transferred from Hertfordshire PCT to the Community NHS Trust and the NHS Trust’s Board operates as the corporate trustees.
Hertfordshire PCT was abolished on 31 March 2013 in accordance with the Health and Social Care Act 2012. All balances on PCT funds had been expended by this date.
During the 2020/21 Financial year, some funds previously received and administered by Hertfordshire Community NHS Trust Charitable Funds were transferred to Central London Community Hospitals NHS Charitable Funds; where the funds were related to the operational services, that had transferred to Central London Community Hospitals NHS Trust during 2019/20.
## **Recruitment and Appointment of Trustees**
Hertfordshire Community NHS Trust– Funds Held on Trust is governed by the Board of Hertfordshire Community NHS Trust which operates as a corporate trustee. The responsibility for the identification, implementation and monitoring of the strategic direction of the charity is performed by the trust board of directors, along with the day to day running of the charity.
The Board comprises of Non-Executive Directors and Executive Directors of Hertfordshire Community NHS Trust, and their appointment and definition of each is as follows:
Non-Executive Director Appointed by the NHS England / Improvement, normally for a fixed term period up to four years, following open advertisement.
Executive Director
Appointed by the Trust on standard employment contracts, following open advertisement; the appointments are terminable with notice in accordance with normal employment legislation.
There are no formal training procedures in place for members of the trust board relating specifically to the charity. However, briefings from NHS Charities Together are included in the papers for Charitable Funds Committee meetings.
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Registered Charity Number 1061325
The Trust Board has established a Charitable Funds Committee to manage and monitor arrangements for the control and management of the trust’s charitable funds and fundraising activities.
The Trustees have delegated day-to-day administration of the Charity to ELFS Shared Services, overseen by the charitable funds finance lead, with the Trust’s Director of Finance having responsibility for financial control. The Charitable Fund has adopted the internal controls of Hertfordshire Community NHS Trust
## **Board members who served as Corporate Trustee during 2022/23**
## **Chair**
Dr Linda Sheridan
## **Non-Executive Directors**
Chris Ford Rukshana Kapasi Richard Rolt Sarah Wren Luke Edwards (Non-Executive Director (associate))
## **Executive Directors**
Elliot Howard-Jones Chief Executive Officer David Bacon Director of Finance, Systems and Estates Dr Elizabeth Kendrick Medical Director Sarah Browne Director of Nursing and Quality
1. All Board members were in place from 1[st] April 2022 to 31[st] March 2023
## **Charitable Funds Committee (CFC)**
The Charitable Fund Committee (CFC) is a formally established committee accountable to the corporate Trustee/Board of directors, to provide assurance to the Board (the corporate Trustee) on the arrangements for control and management of the charity. A Non-Executive Director chairs the committee. Membership of the Committee, is shown below:
Two Non Executive Directors Director of Finance Director of Nursing and Quality Deputy Director of Finance Head of Communications & Engagement Head of Financial Control
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Registered Charity Number 1061325
## **Financial management**
The charity manages its charitable activity spending through appointed fundholders for the individual funds. These fundholders manage the funds on a day-to-day basis with agreed authorisation limits, and in accordance with the trust's standing financial instructions and orders.
The charity receives expenditure applications from staff throughout the year that are authorised by the fund holder and submitted to the charitable funds finance lead, who reviews all applications to ensure that they meet the objectives of the charity. Where an application exceeds £5,000, the application is presented to the Charitable Funds Committee for approval, following the approval of the Director of Finance, unless the expenditure relates specifically to a donation for equipment by the Friends of hospitals. Where any expenditure is considered inappropriate, feedback is given to the fund manager.
The charity does not directly employ any staff; where staff are employed by Hertfordshire Community NHS Trust or ELFS Shared Services and provide day to day operational support for areas such as financial management and reporting,; these costs are recharged to the charity. The charity is not financially dependent upon the support of any individuals, corporations or specific classes of donors. No funds are held by the charity on behalf of individuals.
## **Risk management**
The major risks to which the charity is exposed, which include financial, operational and reputational, have been identified and reviewed with systems established to mitigate them. The charity relies on and benefits from the financial control framework of HCT.
Risks have been carefully considered and mitigating procedures put in place. The Trustees are confident that reliance can be placed on the management arrangements in place which include independent examination to minimise any risk to the Charity. The Charity has no investment assets so there is no associated risk with an investment portfolio. Procedures are in place to ensure that both spending and financial commitments remain in line with income. The committee on a quarterly basis monitors both income and expenditure in order that any trends can be identified at an early stage in order to avoid unforeseen calls on reserves. Governance of income and expenditure follows the Trust’s Standing Financial Instructions.
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Registered Charity Number 1061325
## **Forward Look**
The Charity continues to regularly review spending plans to reflect the changing needs of the NHS in Hertfordshire and the surrounding counties. The objective is to support our staff and to enhance facilities for patient care, ensuring that both the needs of the service and the objectives of the charitable fund are met.
In future, the Charity will continue to:
1. Review options for future specific grants from NHS Charities Together
2. Ensure the effective utilisation of monies received by the charity as a share of the COVID-19 national fundraising
3. Develop annual expenditure plans across all funds
4. Ensure the maintenance of adequate resource across funds whilst seeking to maximise the use of the resources
In addition, the Charity has been successful in bidding for a Development Grant from NHS Charities Together that it will utilise to increase its communication and fundraising capabilities, to ensure that the Charity remains sustainable in future.
We will continue to work hard to support the needs of our patients, staff and carers, enhancing the care that they are able to receive from the NHS. We are hugely grateful for the support that we receive from our donors and our local population; their support makes everything that we do possible. Your support makes these plans possible and to help us please do consider making a donation (see page 29).
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Registered Charity Number 1061325
## **Statement of Trustee’s responsibilities**
Under charity law, the Trust Board are responsible for preparing the Trustee's Annual Report and Accounts for each financial year that 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 board of directors:
1. Select suitable accounting policies and apply them consistently
2. Make judgements and estimates that are reasonable and prudent
3. State whether the recommendations of SORP have been followed, subject to any material departures disclosed and explained in the financial statements
4. State whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements
5. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The trust board are required to act in accordance with the trust deed and the rules of the charity within the framework of trust law. The trust board 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 trust board to ensure that, where any statements of accounts are prepared by the trust board under section 132(1) of the Charities Act 2011. Those directors have general responsibility for taking such steps as are reasonably open to the trust board to safeguard the assets of the charity and detect fraud and other irregularities.
The trust board confirm that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 18 to 28 attached have been compiled from, and are in accordance with the financial records maintained by the trust board.
Approved by the Trustees on, and signed on their behalf by:
Chair of Charitable Funds Committee Date: 30[th] June 2023
Director of Finance Date: 30[th] June 2023
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Registered Charity Number 1061325
## **Independent examiner's report to the corporate trustee of**
## **Hertfordshire Community NHS Funds Held on Trust**
I report on the accounts of Hertfordshire Community NHS Funds Held on Trust (the "charity") for the year ended 31 March 2023, which are set out on pages 18 to 28.
## **Independent examiner's statement**
In connection with my examination, no other matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011;
- to prepare accounts which accord with the accounting records; and
- to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement above.
## **Respective responsibilities of corporate trustee and examiner**
The charity’s corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 149(2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 149 of the Charities Act 2011;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 149(5)(b) of the Charities Act 2011; and
- to state whether particular matters have come to my attention.
Your attention is drawn to the fact that the charity's trustee has prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
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Registered Charity Number 1061325
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) issued in October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustee has done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
## **Use of this report**
This report is in respect of an examination carried out under section 149(3) of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustee those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustee as a body, for my work, for this report or for the opinions I have formed.
Grant Thornton UK LLP Chartered Accountants
## **London**
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Registered Charity Number 1061325
## **Statement of financial activities for the year ended 31 March 2023**
|**Recommended categories by activity**
**Incoming resources**
**Income and endowments from:**
Donations and legacies
Investments
Other
**Resources expended**
**Expenditure on:**
Charitable activities
Patients welfare and amenities
Staff welfare and amenities
Community Welfare
Separate material item of
expense
Governance
**Total**
**_Reconciliation of funds:_**
**Other**
**Total**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Net income/(expenditure)**
**Transfers between funds**|**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total Funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
**2022/23**|**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total Funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
**2022/23**|**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total Funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
**2022/23**|**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total Funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
**2022/23**|**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total Funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
**2022/23**|
|---|---|---|---|---|---|
||45
4
15|-
3
-|-
1
-|**45**
**9**
**15**|359
0
14|
||**64**|**3**|**1**|**69**|**373**|
|||||||
||-|-|-|**-**|-|
||15|-|-|**15**|3|
||9|-|-|**9**|208|
||230|-|-|**230**|215|
||19|-|-|**19**|10|
||9|4|2|**15**
|14|
||30|2|1|**33**|28|
||**312**
|**6**|**3**|**320**|**478**|
|||||||
||**(248)**|**(3)**|**(2)**|**(251)**|**(105)**|
||0|0|0|0|0|
||**(248)**|**(3)**|**(2)**|**(251)**|**(105)**|
|||||||
||485|142|60|**687**|792|
||**237**|**139**|**58**|**434**|**687**|
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Registered Charity Number 1061325
## **Balance sheet as at 31 March 2023**
|**Current assets**
Investments
Cash at bank and in hand
**Total current assets**
**Creditors: amounts falling due within**
**one year**
**Total net assets or liabilities**
**Funds of the Charity**
Endowment funds
Restricted income funds
Unrestricted funds
**Total funds**|||||||
|---|---|---|---|---|---|---|
||12
14|256
7|150
4|62
2|**468**
**13**|466
352|
||263 154 64**481**818|263|154|64|**481**|818|
||15|25|15|6|**46**|131|
||**237 139 58 434 687**||||||
||16
16
16|-
237|139|58
-|**58**
**139**
**237**|60
142
485|
|||**237**|**139**|**58**|**434**|**687**|
The Notes on Pages 20 to 28 form part of these Accounts
Duly Authorised and Signed on behalf of the Trustees:
Signature:
Name: Linda Sheridan Position: Chair of Charitable Funds Committee 30[th] June 2023
Dated:
David Bacon Director of Finance
30[th] June 2023
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Registered Charity Number 1061325
1.
2.
3.
## **Notes to the accounts**
## **1. Basis of preparation**
## **1.1 Accounting convention**
The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011, and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
## **1.2 Going Concern**
The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
## **1.3. Structure of funds**
The Hertfordshire Community NHS Trust Charitable Fund is registered as an umbrella fund, encompassing four special funds whose names and objects are:
Garston Manor Charitable Fund (restricted purposes)
For Any Charitable Purpose or Purposes Relating to The National Health Service Wholly or Mainly For Rehabilitation Needs Of Physically Disabled People Within The Area Served By Hertfordshire Community NHS Trust
Gossoms End Charitable Fund (restricted purposes)
For Any Charitable Purpose or Purposes Relating to The National Health Service Wholly or Mainly For Gossoms End Elderly Care Unit At Hertfordshire Community NHS Trust
Harpenden Memorial Charitable Fund (restricted purposes)
For Any Charitable Purpose or Purposes Relating to The National Health Service Wholly or Mainly for Harpenden Memorial Hospital at St Albans and The Hertfordshire Community NHS Trust
The John Lawrence Fund (Cheshunt Hospital) (Endowment fund) For the General Purposes of Cheshunt Hospital
## **1.4 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
## **1.5 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
## **1.6 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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Registered Charity Number 1061325
## **2. Accounting Policies**
## **2.1 Income recognition**
All income is recognised and included in full in the Statement of Financial Activities as soon as the following three factors can be met:
- Entitlement: control over the rights or other access to the economic benefit has passed to the charity.
- Probable: it is more likely than not that the economic benefits associated with the transaction or gift will flow to the charity.
- Measurement: the monetary value or amount of both the income and the costs to complete the transaction can be measured reliably.
Income from legacies is accounted for as incoming resources once the receipt of the legacy becomes probable. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made, or property transferred and once all conditions attached to the legacy have been fulfilled or are within the Charity's control to fulfil.
The Charity received no gifts in kind.
## **2.2 Expenditure recognition**
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:
- there is a present legal or constructive obligation resulting from a past event
- it is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement
- the amount of the obligation can be measured or estimated reliably.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Grants payable are payments made to third parties (including NHS bodies) in the furtherance of the charitable objectives. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant. This includes grants paid to NHS bodies.
Support costs are those costs that do not relate directly to a single activity. These include some staff costs, costs of administration and internal and external examination/audit costs. Support costs have been apportioned between fundraising costs and charitable activities based on fund balances. Support and governance costs are apportioned across all funds based on the average fund balance for the year.
Costs of charitable activities comprise all costs in the pursuit of the charitable objects of the
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Charity. These costs, where not wholly attributable, are apportioned between the categories of expense in addition to the direct costs. The total costs of each category of expense include an apportionment of support costs as shown in note 9.
## **2.3 Realised gains and losses**
There are no realised gains or losses in 2022-23 (nil in 2021-22).
## **2.4 Investments**
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value.
## **2.4 Debtors**
Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.
## **2.5 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.
## **2.6 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. There are no amounts which are owed in more than a year.
## **2.7 Events after the end of the reporting period**
No events (either adjusting or non-adjusting) occurred after the end of the reporting period for 2022-23 (nil in 2021-22).
## **3. Related party transactions**
The Hertfordshire Community NHS Trust manages the Hertfordshire Community NHS Trust Charitable Fund, a corporate body established by order of the Secretary of State for Health. As such, The trust is the ultimate controlling party and the Trust board of the charity are the Directors of the trust, as detailed in page 11 of this Annual Report and Accounts.
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Details of The Hertfordshire Community NHS Trust are:
||**2022/23**|**2022/23**|**Turnover**
**Adjusted**
**Financial**
**Performance**
**£000**
**£000**
**2021/22**|**Turnover**
**Adjusted**
**Financial**
**Performance**
**£000**
**£000**
**2021/22**|**Turnover**
**Adjusted**
**Financial**
**Performance**
**£000**
**£000**
**2021/22**|
|---|---|---|---|---|---|
||**Turnover**
**Adjusted**
**Financial**
**Performance**
**£000**
**£000**|||||
|**Nature of Business:**||||||
|**Provision of Healthcare**|**139,383**|**223**||**153,407**|**1,320**|
The Trust's auditors (Grant Thornton UK LLP) confirmed that the Trust's accounts gave a true and fair view of the financial performance and were prepared in accordance with the National Health Service Act 2006 and associated accounts directions.
The main beneficiaries of the charity are the patients, staff and visitors of The Hertfordshire Community NHS Trust. The charity has provided grant funding for items purchased on behalf of these beneficiaries, which is included in the total expenditure on patients, staff and visitors totalling £272,000 as detailed in note 6 of these accounts.
Expenditure of the charity is considered to be a grant to The Hertfordshire Community NHS Trust, as the staff, patients and visitors of the trust are the ultimate beneficiaries.
The trust board received no remuneration or re-imbursement of expenses from the charitable fund during 2022-23 (nil in 2021-22).
The Trustees have requested to be notified of individual income and expenditure over £5k. In addition, Fund Managers must seek prior approval from the Charitable Funds Committee for any proposed expenditure of £5k and above and have Director of Finance approval, unless it relates specifically to the donation of equipment by the Friends of hospitals.
## **4. Details of income – Donations and Legacies**
|Donations and gifts
Legacies
General grants provided by
government/other charities
Other (Governance Transfer)|**2022/23**|**2022/23**|**2022/23**|**2022/23**|**2021/22**|
|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|||||
||23|-|-|23|3|
||-|-|-|-|-|
||22|-|-|22|356|
||15|-|-|15|14|
|Total|**60**|**-**|**-**|**60**|**373**|
In 2022/23 there was one individual donations over £5k; (2021/22: 0), and no legacy income (2021/22: £0k). Income of £22kwas received from NHS Charities Together (2021/2 £356k).
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## **5. Investment income**
**----- Start of picture text -----**
2022/23 2021/22
Unrestricted Restricted Endowment
Total funds Total funds
funds income funds funds
£'000 £'000 £'000 £'000 £'000
Interest Income 4 3 1 9 -
Total 4 3 1 9 -
**----- End of picture text -----**
## **6. Charitable expenditure**
All charitable expenditure is classified as grant funded activities.
## **Expenditure policy**
As in previous years Fund Managers have been encouraged to utilise all funds for the various purposes of the charity. This should be taken to include all areas of expenditure of the constituent bodies, except for any expenditure that is necessary for the achievement of statutory functions. (Expenditure which is necessary for the achievement of statutory functions must be funded from exchequer funds, not from funds held on Trust.)
## Restricted funds
Although there is clearly a surplus of non-restricted reserves against the above criteria, the level of restricted funds is reviewed on an on-going basis.
**----- Start of picture text -----**
2022/23 2021/22
Unrestricted Restricted Endowment
Total funds Total funds
funds income funds funds
£'000 £'000 £'000 £'000 £'000
Patients welfare and
amenities 15 - - 15 3
Staff welfare and amenties 9 - - 9 208
Community Welfare 230 - - 230 215
Other 19 - - 19 10
Total 273 - - 273 436
**----- End of picture text -----**
In 2022/23 there was 6 individual items of expenditure over £5k (2021/22 11) of which 6 were on behalf of NHS Charities Together (2021/2: 5).
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Registered Charity Number 1061325
## **7. Analysis of other material items of expenditure**
|Transfers to third party
charities|**2022/23**|**2022/23**|**2022/23**|**2022/23**|**2021/22**|
|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|||||
||-|-|-|-|-|
|Total|**-**|**-**|**-**|**-**|**-**|
|**8. Allocation of support costs and overheads**
**2021/22**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
Governance
9
4
2
15
14
Audit Fee
3
2
1
6
6
Bank Charges
0
0
0
0
0
Admin Fees
28
-
-
28
22
Prior Year Write Back
-
-
-
-
-
**Total other expenditure**
**40**
**6**
**3**
**49**
**42**
**2022/23**||||||
||**2022/23**||||**2021/22**|
||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**|||||
||9|4|2|15|14|
||3
0|2
0|1
0|6
0
|6
0|
||28|-
|-|28|22|
||-
|-|-|-|-|
||**40**|**6**|**3**|**49**|**42**|
## **8. Allocation of support costs and overheads**
Management and administration were provided in part by ELFS Shared Services.
Management and administration charged is apportioned across all funds as a percentage of each fund’s balance in relation to the total funds’ balance. The charge is transferred to the General fund.
## **9 Trustee’s remunerations, benefits and expenses**
The trust board give their time freely and receive no remuneration for the work that they undertake as trustees.
## **10 Analysis of staff costs**
The charity does not directly employ any staff. However, the funds from NHS Charities Together contain an administration support grant to cover staff costs. Costs relating to a part time member of the NHS Trust’s staff of £28,000 have been recharged to the Charity, to be covered by the support grant.
## **11 Independent examiner's remuneration**
The Independent examiner's remuneration of £6,000 exclusive of VAT (2021/22 £5,590) related solely to the independent examination with no other additional work undertaken.
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Registered Charity Number 1061325
## **12 Analysis of current asset investments**
The Trust does not allocate its assets and liabilities to specific funds or categories of funds
**----- Start of picture text -----**
2022/23 2021/22
£'000 £'000
Cash or cash equivalents 468 466
Total 466 466
**----- End of picture text -----**
## **13 Analysis of debtors**
The Charity did not hold any Debtors at the end of 2022/23 or 2021/22
## **14 Analysis of cash and cash equivalents**
**----- Start of picture text -----**
2022/23 2021/22
£'000 £'000
Cash at bank and on hand 12 352
Total 12 352
**----- End of picture text -----**
## **15 Analysis of liabilities**
The values below are due within one year. The Charity does not hold any liabilities that are due after a year.
**----- Start of picture text -----**
2022/23 2021/22
£'000 £'000
Accruals and deferred
income 46 131
Total 46 131
**----- End of picture text -----**
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Registered Charity Number 1061325
## **16. Analysis of unrestricted and restricted fund movements**
**----- Start of picture text -----**
Fund
Type PE, EE R balances Gains and Fund balances
Fund names or UR * Purpose and Restrictions brought Income Expenditure Transfers losses carried forward
forward
£'000 £'000 £'000 £'000 £'000 £'000
Benefit of Cheshunt Community
John Lawrence, deceased PE Hospital/grave maintenance 60 1 (3) 0 0 58
Mrs J E Royle, deceased R Benefit staff/patients 32 1 (2) 0 0 31
Mrs Shirley Jago, deceased R Benefit staff/patients, Harpenden Memorial 65 2 (3) 0 0 64
Harpenden Mem Hosp R Benefit staff/patients, Harpenden Memorial 17 0 (1) 0 0 16
Others (Sixteen funds) R 28 1 (1) 0 0 28
General Funds U Community Trust staff use 3 15 (28) 0 0 - 10
Francis Keats, deceased U Benefit of Herts & Essex Hospital 45 1 (2) 0 0 44
Child Development Centre U Benefit staff/patients 3 11 (1) 0 0 13
South Locality Integrated Team U Benefit staff/patients 24 1 (1) 0 0 24
Palliative Care U Cancer support 19 0 (1) 0 0 18
Herts & Essex Inpatients U Benefit staff/patients 12 0 (1) 0 0 11
Danesbury U Benefit staff/patients 27 12 (15) 0 0 24
COVID Staff Support U Benefit staff/patients 35 0 (1) 0 0 34
Covid Ics Grant U Community Welfare 285 22 (259) 0 0 48
Others (Fourteen funds) U 32 1 (1) 0 0 32
Total Funds 687 69 - 322 - - 434
**----- End of picture text -----**
* Key: PE - permanent endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
16.1 The Covid ICS Grant fund is the NHS Charities Together (CT) fund. Hertfordshire Community Trust is the statutory reporting body for this fund on behalf of Hertfordshire and West Essex Integrated Care System (H&WE ICS).
16.2 £49,160.00 allocated to HCT in relation to the administration costs as the host reporting statutory body. The allocation was made in full in 2020/21 and was granted to cover eighteen months administration costs. There were no administration costs incurred against this fund in 2020/21. £21,646.55 has been incurred 21/22, and £27,503.17 incurred in 2022/23
## **17 Reserves policy**
Extracts from final Reserves policy first dated and agreed on 19 September 2007 and as amended on 22 April 2009:
There is no legal definition of "reserves" in relation to charities and no specific legal rule
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Registered Charity Number 1061325
about the amount or proportion of a charity's income funds which it is allowed to hold as a reserve.
This definition of reserves excludes:
- permanent endowment
- expendable endowment
- restricted income funds
- designated funds
- fixed assets held for charity use which could only be realised by disposal.
Common reasons for holding reserves
The following is a list of common reasons for holding reserves:
- To ensure continuity in the event of a large variation of income
- To spend in emergencies
- To pay for specific future projects
- To bridge cash flow problem and other risks (e.g. winding up)
- To cover specific liabilities, e.g. pension/contractual commitments and any potential costs of winding-up
A free reserve would need to allow for payment of creditors and any winding-up costs, without impacting on designated funds.
## **Trust Policy on free reserves**
It was agreed by the Trustees in April 2009 that a reasonable level of reserves for this Charity, based on the above considerations, is estimated to be £15,000.
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Registered Charity Number 1061325
## **Ways in which to support our charity**
Our staff and the public can help to raise funds for the charity, by:
- Fundraise with your school, local club or group.
- Fundraise with your workplace or company. From a one-off fundraising event, your support will make a huge difference and we will support you every step of the way.
•Cheques can be sent to and should be made payable to. Please include your name and address so we can send a thank you letter for your support
## **Donations can be made in the following ways:**
Direct into bank account
Bank: NatWest Sort code: 60-70-80 Account number: 10014306 Account name: Hertfordshire Community NHS Trust Reference: Please state ‘Charity - General Fund’
## By post
Cheques payable to:. Please write on the back of the cheque which fund you would like to donate to, e.g. General Fund, and send to: Finance, Hertfordshire Community NHS Trust Headquarters , Howard Court, 14 Tewin Road, Welwyn Garden City, Herts, AL7 1BW
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