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
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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
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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
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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.
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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.
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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.
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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
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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
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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.
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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.
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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
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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.
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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
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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
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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.
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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
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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).
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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
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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.
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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
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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).
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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.
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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
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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
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24
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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 5h1rleyjag0*de￿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
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www.hct.nhs.uk