2024-03-31-accounts

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust HERTFORDSHIRE COMMUNITY NHS TRUST CHARITABLE FUND ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Contents: Trustee's report Independent examinerfs report Statement of financial activities Page 3 Page 14 Page 15 Page 16 Page 17 Page 27 Balance sheet Notes to the accounts Ways in which to support our charity Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust TRUSTEE'S REPORT Report of the Trustees for the year ended 31 March 2024 The Trustees are pleased to present the annual report together with the financial statements of the Hertfordshire Community NHS Trust Charitable Funds (the Charity) forthe year ended 31 March 2024. 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 l January 2019), the Charities Act 2011 and the UK generally accepted accounting practice Chairfs Report As chair of Hertfordshire Community NHS Trust Charitable Fund, l am pleased to welcome you to the 2023/24 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 £64,000 of income over the last year. Key highlights of our year include provision of: 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. Recognition of the valuable work of Children's Community 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 ski115 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 27. On behalf of the many patients who have benefitted from your generosity, thank you for your continued support. Acting Chair Date 23rd January 2025 Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Review of Objectives and Charitable Activities 2023124 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 bein8 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 2020121, 2021/22, 2022/23 and 2023/24 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 thi5 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. Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 support staff and benefit patients across the Trust and the case studies below provide further details on how and the difference this has made to the quality of care and the services provided. Coffee Machines The provision of coffee machines across sites at the Trust has been a huge success in improving the wellbeing of staff. This continued in 2023/24 with the purchase of a coffee machine for the Danestrete site. Having access to a hot drink has encouraged staff to take much needed breaks and the opportunity to catch up with colleagues. The Deputy Director of Nursing and Quality has said: The installation of the coffee machine which was purchased for the teams at the Danestrete Centre in Stevenage has been really well received, with staff able to enjoy a 'posh' coffee in their well-earned break. The hot chocolate is a winner too! q•. Saebostim Treatment Kits There is a large body of evidence to suggest that electric stimulation helps with neuroplasticity by stimulating the sensory pathways. The units have helped managed shoulder pain and improved active movement within patients, upper limbs. Many patients have used the Saebostim since we got the kits, both in inpatients and in the community. They have found them very easyto use independently and some of them have gone on to purchase them from the company to use when they get home. Pride Float For the second year running was extremely lucky and proud to take part in the London Pride Parade. On Saturday I"July 2023 50 staff from HCT'S LGBTQ+ community, including their family, friends and allies joined together to celebrate this community. The theme this year was

NeverMarchAlone which emphasises supporting members of the transgender community, the

campaign seeks to show the joy within the trans+ community and the brilliant, multi-faceted individuals that it encompasses. Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust It was a fantastic day full of dancing, singing, laughter and joy. there were lots of positive comments about H￿,5 We, ing for someone - e our type! wonderfully colourful t-shirts and the team even managed to get in some HCT advertising! Huge thanks to all involved helping make the day a success, we are very proud to share our support to the LGBTQ+ community, both HCT staff and the communities andyiu AIHS Ever we serve. Peoplesafe Lone Worker App Staff working alone out in the community are open to all sorts of risks, anything from putting their car into a ditch in a remote part of the Hertfordshire countryside to finding themselves faced with a disgruntled patient who is blocking exit to their premise5. Thankfully we are 'low- crime, Trust and we often work with patients and families that we have known for years. Most of our patients are either children or elderly people and the number of reported incidents is low, but it only takes one scary incident to create fear amongst many staff. The Peoplesafe Lone Worker phone app gives staff a little extra bit of reassurance as it can be used to bring assistance relatively easily when it is required. Activating the app by squeezing the button on the side of a mobile phone a few times puts staff in contact with a 'Cate8ory I, call centre. Here, trained staff will listen in to what is going on and respond with the level of assistance required as a priority to calm the situation. Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Financial Review for the year ended 31 March 2024 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 23 individual funds as at 31 March 2024 which had a balance or any financial transactions within the financial year (29 in 2022/23). Donations we received The charity received income for the year totalling £64,000, compared to £69,000 in 2022/23. This income was principally related to donations received from NHS Charities Together1£52,000 in 2023124 compared to £22.000 in 2022/23). Other sources of income are comprised of donations, and interest. How we spent our funds Total expenditure in year was £106,000 (2022123 £320,000). Of this, £25,000 related to NHS Charities Together funds held for HWEICS (2022123 £230,000). Expenditure for the staff and patients of HCT was therefore £81,000 (2022123 £91,000). Total expenditure across the charity is depicted in the chart below. Expenditure by Type 25 Patient$Welfa￿ and amenilies Staff welfare and ameThties CommunTty Welfa Separate material item of ex￿nSe . Govemance . cKher Outstanding service5 ealthier communities www.hct.nhs.uk

Hertford5hire Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Reference and Administration Details Full Legal Name of Charity Hertfordshire Community NHS Trust Charitable Fund Working Name of Charity Hertford5hire Health Charitable Funds Registered number of Charity 1061325 Date of Registration 15 March 1997 Value Added Tax The Charity is not separately registered for Value Added Tax {VAT) purposes Principal Office of Charity Hertfordshire Community NHS Trust Unit IA Howard Court, 14 Tewin Road Welwyn Garden City, Hertfordshire AL7 IBW Day to Day Administration of the Charity carried out by ELFS Shared Services Viscount House, Commercial Road, Darwen Lancashire BB3 OFG Independent Examiner Katherine Parkin Azets Audit Services Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB Auditors (Internall RSM Risk Assurance Services LLP The Pinnacle, 170 Midsummer Boulevard Milton Keynes, Bucks MK9 IBP Bankers Lloyd5 T5B Bank plc 49 Howardsgate Welwyn Garden City, Hertfordshire AL8 6BA Royal Bank of Scotland Group 36 St. Andrew Square, Edinburgh EH2 2AD Outstanding service5 ealthier communities www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 applythe 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: l. 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 individua15 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, as amended by deeds dated l October 2001, 1 December 2008 and 17 June 2011. With effect from l 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 l 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. Outstanding service5 ealthier communities www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust As from l 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 l 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 2020121 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 Charitable Fund 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. Outstanding service5 ealthier communities 10 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 2023124 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 David Bacon Dr Elizabeth Kendrick Sarah Browne Chief Executive Officer Director of Finance, Systems and Estates Medical Director Director of Nursing and Quality 5t l. All Board members were in place from I" April 2023 to 31 March 2024 Charitable Funds Committee (CFC) The Charitable Fund Committee ICFCI is a formally established committee accountable to the corporate Trustee/Board of directors, to provide assurance to the Board {the corporate Trustee) on the arrangement5 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 Outstanding service5 ealthier communities 11 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 NHSTrust or ELFS Shared Service5 and provide dayto day operational supportfor 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. Outstanding service5 ealthier communities 12 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 isto 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: l. Engage with staff to elicit feedback on patient and staff needs 2. Review options for future specific grants from NHS Charities Together 3. Ensure the effective utilisation of monie5 received by the charity as a share of the COVID-19 national fundraising 4. Develop annual expenditure plans across all funds 5. 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). Approved by the Trustees on, and signed on their behalf by: RUKSHANA KAPASI Chair of Charitable Funds Committee FRANCES KATCHERIAN Director of Finance Date: 23 January 2025 rd Date: 23 January 2025 Outstanding service5 ealthier communities 13 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Independent examiner's report to the corporate trustee of Hertfordshire Community NHS Charitable Fund I report to the charity Trustees on my examination of the financial statements of Hertfordshire Community NHS Charitable Fund (the charity) for the year ended 31 March 2024. Responsibilities and Basis of Report As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the 2011 Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5){b) of the 2011 Act. Independent Examinerfs Statement I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in other to enable a proper understanding of the financial statements to be reached. KP Date: 27 January 2025 Katherine Parkin FCA Azets Audit Seniices Ty Derw Lime Tree Court Cardiff Gate Business Park Cardiff CF23 8AB Outstanding service5 ealthier communities 14 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Statement of financial artivities for the year ended 31 March 2024 Statement of financial activities 2023124 2022123 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Total funds Total Funds £'ooo Incoming resources Income and endowmentsfrom: Donations and legacies Investments Other 52 52 12 45 15 Total 69 Resources expended Expenditure on: Charitable activities Patients welfare and amenities Staff welfare and amenities Community Welfare Separate material item Governance Other Total 15 37 41 230 19 15 33 25 25 18 22 li 20 69 35 106 320 Net income/lexpenditurel Transfers between funds Net movement in funds {iii {311 142} 12511 37 42 251 Reconciliation offvnds.. Total funds brought forward Total funds carried forward 237 139 58 434 687 232 102 58 392 434 The separate material item of expenditure relate5 to a grant payment made as part of the Charity's hosting arrangement with NHS Charites Together. Outstanding service5 ealthier communities 15 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Balance sheet as at 31 March 2024 2023124 2022123 Unrestricted fvnds Restricted income fvnds Endowment funds Total thi5 year Total prior year Note Current assets InvestrYEnts Cash at bank and in hand Total current assets 12 14 282 39 321 125 17 142 71 io 81 478 66 468 13 481 Creditors: amunts falling due 7hithin one year 15 89 40 23 152 46 Total net assets or Ilabllltles 102 392 434 Fund5 of the Charity Endowment funds 16 58 58 Restrirted income funds Unrestricted funds Total lunds 16 16 102 102 232 392 139 232 237 434 102 58 The Notes on Pages 17 to 26 form part of these Accounts Duly Authorised and Signed on behalf of the Trustees: Signature: Name: RUKSHANA KAPASI FRANCES KATCHERIAN Position: Chair of Charitable Funds Committee Director of Finance Dated: 2310112025 23/0112025 Outstanding service5 ealthier communities 16 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Notes to the accounts l. 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 l 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/linked 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 Hertford5hire Community NHS Trust The John Lawrence Fund Icheshunt 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 SORPI. 1.6 Material prior year errors No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP). Outstanding service5 ealthier communities 17 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 NH5 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 Outstanding service5 ealthier communities 18 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 2023-24 (nil in 2022-23). 2.4 Investments Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than l 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 2023-24 (nil in 2022-231. 2.8 Taxation accounting policy The charity is exempt from corporation tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to the charitable objects. 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. Outstanding service5 ealthier communities 19 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Details of The Hertfordshire Community NHS Trust are: 2023124 2022123 Adjusted Financial Turnover PerfoTman Adjusted Financial Tumover Performan Nature of Business: Provision of Healthcare 157,381 139,383 The Trust's auditors (Azets Audit Services) 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 visltors 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 £65,000 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 2023-24 (nil in 2022-231. 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 2023124 Restricted income funds 2022123 Unrestricted funds Endowment funds Total fund5 Total funds £'ooo £'ooo Donations and gifts Legacies General grants provided by government/other charities Other {Govemance Tra nsferl Total 52 52 23 22 15 52 52 Outstanding service5 ealthier communities 20 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust In 2023124 there were no individual donations over £5k; {2022/23: 1), and no legacy income 12022/23: £Ok). Income of £52.5k was received from NHS Charities Together {2022/23 £22k). 5. Investment income 2023124 Unrestricted Restricted Endowment funds income funds funds 2022123 Total funds Total fvnds £'ooo £'ooo Interest Income 12 12 Total 6. Charitable expenditure All charitable expenditure is classified as grant funded activitie5. 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 resep4es against the above criteria, the level of restricted funds is reviewed on an on-going basis. 2023124 Unrestricted Restricted Endowment funds income funds funds 2022123 Total funds Total funds £'ooo Patients welfare and amenities staff welfare and amenties Community Welfare Other Totsl 15 37 41 230 19 273 25 25 62 In 2023/24 there was 3 individual items of expenditure over £5k (2022/23 6) of which none were on behalf of NHS Charities Together (202213: 6). Outstanding service5 ealthier communities 21 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 7. Analysis of other material items of expenditure There were no other material items of expenditure. 8. Allocation of support costs and overheads 2023124 Unrestricted Restricted Endowment funds income funds funds 2022123 Total funds Total funds £'ooo Governance Audit Fee Bank Charges Admin Fees Prior Year Write Back Total other expenditure 15 io 20 22 28 31 49 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 15 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 £13,770 have been recharged to the Charity, to be covered by the support grant. 11 Independent examiner's remuneration The Independent examiner's remuneration of £8,000 exclusive of VAT {2022/23 £6,000) related solely to the independent examination with no other additional work undertaken. Outstanding service5 ealthier communities 22 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 12 Analysis of current asset investments The Trust does not allocate its assets and liabilities to specific funds or categories of funds 2023124 2022123 Cash or cash equivalents Total 13 Analysis of debtors The Charity did not hold any Debtors at the end of 2023124 or 2022/23 478 478 468 468 14 Analysis of cash and cash equivalents 2023124 2022123 Cash at bank and on hand 66 12 Total 66 12 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. 2023124 £'ooo 2022123 £'ooo Accruals and deferred income 152 46 Total 152 46 Outstanding service5 ealthier communities 23 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 16. Analysis of unrestricted and restricted fund movements Fund Ajnd names Type PE. EE RorUR* Gains and Fund balance5 ¢arrled forward P¥tyose and Re#rfaiws brought Income Empendltvre Transfers £,￿)0 BEnEfit of Cheshuntcommunity rave mdintenan john Lawrentt. de￿ased PE Mrsl ER le deceased Ber￿fil stèlfl atients Benefit stalflpatients. ￿lpenden Memorial 31 Mrsshirle o. deceased Benefit Stslflpatients, ￿lpenden emorial enden Mem Hosp 17 othe￿ INinefund51 General Funds Communify Truslstalt use 20 Franus Keats, deceased LLDes Benefit ofrHerts& Essex 45 Child Developmentcentre U-Des Benefitstafflpatients South Locali raied Team iFDe5 BEnEfit5taffl atients 14 Pèllldtive Cère IPDes Can￿rsU Herts & Esse¥ In LLDes Benefit staff/ tients 12 li Dane5bu U-DPS Benefitstafflpatients COVIDStaffSu ort iFDe5 BEnEfit staff atients 21 67 Covld Ics G￿nt IPDes Communi Welfare IPDes 32 16 Total Funds 106 392 Key: PE - permanent endowment funds; R - restricted income funds, including special trusts, of the charity; U-Des - designated funds; 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 2020121 and was granted to cover eighteen months administration costs. These costs were incurred in full during 21122 and 22123, although a further £13,770 has been incurred in 23/24 as part of final administration. 16.3 Transfers between funds have been recognised to more appropriately reflect the underlying nature of the purposes of the funds. 16.4 Analysis of unrestrirted and restricted fund movements 2022123 Outstanding service5 ealthier communities 24 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust Fwd balatttes brwht forward Type PE. EE rUR Gainsènd losse$ Fund balances carriedforward Fund names EAwbditure Ttsnslers Benelitol Che&hunlCommunitV Ho&pilallgr3veffl3intenan Johts Lawren￿.de￿aSed Mrsj E Royk.de¢eased 6eDefrtStsfflpabWts 32 31 Mr5 5h1rleyjag0de￿1Sed Betrfrt5tsfflpthts.Harpenden MemorMI 65 Ha etsden Mem H¢5 BeDefrtStsffl b￿ts.H 17 Othets &xteen fvnds Genetsl Funds Commun Twsl Staff L¢e 6eDefrt¢f Herts& Essex Fh>s 45 thild Develo merttcentre 6eoefrtStsffl btrlts ratedTÈam BoTh￿rrts￿ff1paE￿ts 24 canCors￿pp0rt 19 & EsS￿M In BoTh￿rrts￿ff1p?trents 12 li Danesbury BoTh￿rrts￿ffjP9￿ents 27 COVIO Stsff Sup ort Ben￿rrtstsffjP9b￿nts 35 Covid Ics GraTht Community Welfare 285 22 Others (Fourteen lundsl 32 Key: PE- permanent endowment funds; R- restricted income funds, including special trusts, of the charity; and U unrestricted funds 16.5 The Covid ICS Grant fund is the NHS Charities Together (CT) fund. Hertfordshire Community Trust is the statutory reporting body for thi5 fund on behalf of Hertfordshire and West Essex Integrated Care System (H&WE ICS). 16.6 £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 21122, and £27,503.17 incurred in 2022/23 Outstanding service5 ealthier communities 25 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 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 resepies The following is a list of common reasons for holding resenies: 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 reserve5 for this Charity, based on the above considerations, is estimated to be £15,000. Outstanding service5 ealthier communities 26 www.hct.nhs.uk

Hertfordshi Community NHS Charitable Trust NHS Hertfordshire Community Registered Charity Number 1061325 NHS Trust 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 ELFS Business Services, Unit l Arkwright Court, Commercial Way, Darwen, Lancashire, BB3 OFG and should be made payable to Herts Health CF. 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: 10005862 Account name: Hert Comm Charitable Funds Reference: Please state 'Charity- General Fund, By post Cheques payable to: Herts Health CF. 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 IBW Outstanding service5 ealthier communities 27 www.hct.nhs.uk