Birmingham Community Healthcare Charity Birmin Community Healt ham care NHS Foundation Trust Registered Charity No-. 1069427 2¥ Ann(AaL Report for the financial year st nding 31 _ March 2022 Perry Supporting the work of Birmingham Community Healthcare NHS Foundation Trust , Registered wlth FR FUNDRAISING REGULATOR
Contents Foreword............................................................................. Summary ofAims & Objectives................................................ Trustees.............................................................................. Delegation ofAuthority.......................................................... Public Benefit Statement......................................................... Risk Management................................................................. Achievements and Performance............................................... OurPlans............................................................................. Financial Review................................................................... st Income and Expenditure for the Year Ended 31 March 2022......... Page 2 Page 2 Page 3 Page 4 Page 4 Page 4 Page 5 Page 6 Page 6 Page 6 Page 7 10 st Balance Sheet as at 31 March 2022...................... 12 Reserves Policy..................................................................... 13 Investments..................................-..................................... 14 Going Concern...................................................................... 15 Reference Information............................................................ 16 ExternalAdvisors.................................................................. 17 With Thanks......................................................................... 18 Statementof Trustee's Responsibilities...................................... 19 Provision of Information to Independent Examiner..................... Page 10 20 Statement of Financial Activities (Income & Expenditure)............... Page 11 21 Balancesheetasat 31st March 2022........................................ Page 12 Cash Flowstatement............................................................ Page 13 Notesto theAccounts............................................................ Page 14 Independent Examiners Report................................................ Page 8 Page 8 Page 8 Page 9 Page 9 Page 9 Page 10 23 24 Page 29 Page 1
Birmingham Community Healthcare Charity Afy)NJUAL REPORT 2021/21 THE BIRMINGHAM COMMUNITY HEALTHCARE NHS FOUNDATION TRUST GENERAL CHARITY REGISTERED CHARITY NUMBER.. 1069427 Foreword The Birmingham Community Healthcare NHS Foundation Trust General Charity {"the Charity") is registered with the Charity Commission (number 1069427) and its governing document is a declaration of trust dated the 30 January 1998, most recently amended by deed dated the 5 May 2016. This report is provided for Charity Commission purposes. The Corporate Trustee presents the Charity's unaudited financial ststement, which comprise the annual report, annual accounts and independent examiners reportfor the year ended 31st March 2022. The Charity's annual report and accounts for the year ended 31st March 2022 have been prepared in accordance with part 8 of the Charities Act 2011, the Charities (Accounts & Reports} Regulations 2008 and the Charities statement of Recommended Practice {SORP) 2019. Summa of Aims & Ob'ectives Birmingham Community Healthcare NHS Foundation Trust General Charity is registered to raise funds'and receive donations to benefit the patients. their carers and the staff who treat them at Birmingham Community Healthcare NHS Foundation Trust. The Charity exists to make a difference by providing "extras" not funded as part of core NHS services. These are the things that can bring a smile to patients, enhan their experience and improve their care with us. The Charity's income derives from fundraising, donations, charitable grants, legacies and sponsorship. All money raised goes directly to the Charity and is spent according to donors, wishes. The Corporate Trustee oversees charitable expenditure ensuring we fulfil our aim to make a real difference for our staff and patients to improve their experience whilst working within or accessing our services. *Chari Page 2
Trustees The Charity has corporate trustee status: °Bimingham Community Healthcare NHS Foundation Trust" is the corporate trustee with the members of the Trust Board who served during the financial year detailed below. Mr R Kirby Mr I Woodall Dr D Simkiss Mr C Holt Mrs M Perry Dr S Cleary (non-voting) Mr D Holmes (non-voting) Mrs M Alli (non-voting) Dr B Henley Mr J Crockett O"oined 0110912021) Prof D Sallah Mrs J Belza Mrs J Ivey MSSAII As Executive and Non-Executive Board members change, the Trustees of the Charity a150 change to reflect the current Board of the trust. The Trustees have had regard to Charity Commission guidance on public benefit in section 4 of the Charities Act 2006. The Trustees are responsible for ensuring that proper accounting records are maintained along with the preparation of financial statements that give a true and fair view. They are also responsible for the policies and procedures adopted and for complying with the guidance laid down by the Charity Commission on the role of a Trustee. Birmingham Community Healthcare NHS Foundation Trust has an established Charitable Funds Committee to manage the charitable funds and this meets on a bi-monthly basis and reports to the Corporate Trustee and the Trust Board. The purpose of the Committee and delegated authority is determined by the Terms of Reference, the most recently revised version was approved by the Board of Charitable Trustees on the 5 May 2021. In April 2021, as part of the Board Development Programme. the Corporate Trustee body received a dedicated training session on their duties and responsibilities as Charity Trustees" including where enhanced duties for specific members ap.ply. st Th'e members of the Charitable Funds Committee as at the 31 March 2022 were (all Birmingham Community Healthcare NHS Foundation Trust): Dr B Henley, Trust Chair Mrs J Belza, Non-Executive Director Prof. D Sallah, Non-Executive Director Mrs S Ali, Non-Executive Director Mr J Crockett, Non-Executive Director Dr D Simkiss, Medical Director Mrs M Perry, Chief of Nursing & Therapies Dr S Cleary, Director of Strategy & Transformation Mr D Holmes, Director of Workforce & Organisational Development Mr S Smallwood, Deputy Finan Director Page 3
Also in attendance are". Mrs R Crowther. Associate Director of Culture and Staff Engagement Ms S Binks, Charity Manager Mrs F Waide, Head of Corporate Governance Mr R Shelton, Head of Communications Dele ation of Authori Expenditure is committed by the Charity in line wtth the following scheme of delegation.. Charity Manager: up to £5,000 Chair of the Charitable Funds Committee: up to £25,000 Charitable Funds Committee.. up to £50.000 Corporate Trustee: above £50,000. Public Benefit Statement Our Public Benefit Statement was approved by the Charitable Funds Committee on the 5th December 2018. When making decisions, exercising any powers or duties due regard is made to the approved public benefit statement. Grants are made in accordan with charity law, our constitution and the wishes and directions of donors. In making grants. we endeavour to reflect the wishes of patients and staff by directing funds towards areas they tell us are most in need. When considering where to focus our attention our Corporate Trustees Board and, particularly, the members of the Charitable Funds Committee, have regard to the Charity Commission's guidance on public benefit and what this means for the Charity. Risk Mana ement As part of the management of the Charity, the Charitable Trustees consider the major risks fo which the Charity is exposed. The risks are reviewed regularly by the Charitable Funds Committee and the Board of Trustees, and systems and procedures put in place to mitigate and manage risk. The following risks were identified and actions taken to mitigate or manage the risks. Risk: Financial risk For this financial year the Charity has delivered a financial surplus largely due to a one-off Gift in Kind of £140,410 from Birmingham Community Healthcare NHS Foundation Trust to contribLrte towards staffing costs during the year acknowledging the Charity's input during the pandemic. The Charity continued to submit successful grant applications to NHS Charities Together in 2021122. However, these are expected to be of a non- recurring nature and will eventually be phased out leaving the Charity to manage the normal underlying position where the full costs of the Charity may oule1gh the income received from donations and fundraising. This underlying position may place longer term cash pressures on the Charity and as such the risk is actively managed. Actions.. T,he financial situation is being actively managed as part of the Charity strategy and revised forecasts have been presented to the Charitable Funds Committee and the Board of Trustees which demonstrate that the Charity has a robust financial position through to 2025126 and that this position will be reviewed and reported on a regular basis. Page 4
Risk: Governance risk The Charity has recognised a risk regarding its governan arrangements and the role and responsibilities of corporate Trustees which may result in the Charity failing to meet legal and regulatory requirements. Actions.. The Trust created a Board of Charitable Trustees in November 2019 which reports to the Trust Board and holds the Charitable Funds Committee to account. The Board of Trustees comprises all Trust Executive and Non-Executive directors and it sits ice each year after a full Trust Board meeting. The Board of Trustees holds the Charitable Funds Committee to account on matters of finan, investments and the overall Charitable funds strategy. The Charrtable Funds Committee oversees all matters relating to the operation of the Trust's Charity and sits on a bi-monthly basis. Achievements and Performance A number of significant charitable activities have been undertaken during 2021122. The below table details charitable income for the financial year of 2021122: Fundraising TOTAL Community Fundraising £1,535.52 Events (run by the Charity) £1,117.30 Trusts & Foundations incl. NHS Charities Together Grants £197,468.50 Corporate Donationslsponsorship £745.05 Partnerships £10.820.00 Payroll Giving £617.06 Regular Giving £4,374.51 Donations In Thanks In Memory General or Unknown Reason TOTAL INCOME 2021122 £631.35 £7,659.88 £891.65 £225,860.82 , A large portion of the funds spent during 2021122 were in response to the COVID-19 crisis including but not limited to., 37 televisions across a number of inpatient sites including Perry Tree Centre and Moseley Hall Hospital, and home comforts to protect patient dignity such as pyjamas. loungewear and toiletries during periods of reducedlno visiting. A number of wellbeing items and projects have also been provided for staff including the enhancement of staff areas as part of our Safe Spaces scheme, this has included garden furniture and sofas. Community projects during this period have also included slow cookers and recipe books f.or families in temporary accommodation who access the Birmingham Forward Steps services, and hygiene support bags for patients accessing the Homeless Dental Service. Page S
Further items have been provided throughout the year including sensory items such as ocean projectors and garden enhancements for Kingswood Drive Learning Disabilities service, and a raised flower bed. gardening tools and storage for Moseley Hall Ward 7 to help facilitate gardening as rehabilitation therapy. Our Plans The Charity sets its strategic objectives for development through the next few years and the associated implementation plan is reviewed and reported on quarterly for assurance. Our goals focus on what we want to achieve for our patients and what we will need to do as a charity to further help enhance patient care. We will continue to invest to grow the Charity, building general, grant and corporate fundraising. We will also develop a series of specific priorities for targeted fundraising, as well as increasing our staff and public engagement. In total the Charity as at March 2022 comprises 3 full time staff., a Charity Manager, Campaign Manager and a Charity Communication and Engagement Lead (currently a fixed term position until August 2022, after which the position has now been filled on a permanent basis). Project funding has also enabled the recruitment of a part time Project Support Manager via temporary staffing to support the Arts in Health project and Volunteering Futures project (February 2022 to March 2023). The Charity Team will maximise opportunities to work collaboratively with other NHS Charities as well as increasing opportunities to work in partnership with other not for profit organisations. Financial Review Fund balances stood at £918,676 as at the 31st March 2022, an increase of 110 Aonthe previous year. This increase is made up of a number of factors but largely related to COVID-19 income received from NHS Charities Together (directly or via lead charities) and a small increase in the value of investments during the course of the year as the portfolio continues to recover from the initial losses sustained durtng the first wave of Covid-19 in March 2020. Income and Ex enditure for the sl ear ended 31 March 2022 2021122 2020121 92,854 34,045 133,008 445,238 140,410 14,168 380,440 Income DonationslLegacies Activities for generating funds Gifts in Kind Investment Income TOTAL INCOME 12,506 501,789 Expenditure Raising funds Charitable activities other TOTAL EXPENDITURE {10,911) (292,462) (3,600) (306,973) (10,793) (323,485) (3,600) {337,878) 130,654 294565 Gains on investments NET MOVEMENT IN FUNDS 14,779 88,246 Page 6
Charitable activities costs include staffing costs and patient expenditure. Costs in 2021122 have continued to increase, this higher level of expenditure is recognised as a strategic objective to enhance patient benefit. This support has largely been focused in the following areas: Home comforts and entertainment items for patients within inpatient services including (but not limited to),. televisions, DVD players, CD playersl radios. DVDS, CDS, iPad accessories. and more Items to encourage and support healthy Ilfestyles including slow cookers, cutlery and recipe books for Birmingham Forward Steps, and hygiene support bags for patients accessing the Homeless Dental Service Sensory items for Kingswood Drive Learning Disabilities Service such as ocean projectors, arts & crafts supplies, and garden enhancements such as sensory lighting and parasols A selectlon of toys for Soho Health Centre specifically chosen by the Occupational Therapy Team to aid in assessment and improvement of motor and development skills in children with cerebral palsy and acquired brain injuries 8t Balance Sheet as at 31 March 2022 2021122 2020121 Fixed Assets Listed Investments Cash Investhients Total fixed assets Current Assets Cash at bank and in hand Creditors Amount falling due within one year Net Current Assets 221,934 155,783 Total Assets less current liabillties 918.676 830,430 Funds of the Charity 918,676 830,430 Investments are managed through the use of a professional investment manager in line with the Ckiarity's investment strategy, which is approved by the Charitable Funds Com- mittee and ratified by the 8oard of Charitable Trustees. 673,071 23,671 696,742 653,956 20,691 674,647 285,534 240,064 (63,600) (84,281) There has been a modest increase in cash balances during the year largely related to the continuation of the COVID-19 income received from NHS Charities Together. Page 7
Creditors represent Charity expenditure charged to Birmingham Community Healthcare NHS Foundation Trust revenue accounts towards the end of the financial year and these will be discharged in 2022123. Reserves Polic The Trustees ensure that all income should be spent in line with donors, wishes and within reasonable timescales. In order to ascertain the level of reserves to be held, the Trustees will continue to review the level of funds held and the reliability of each source of income on a regular basis. Expenditure plans are prepared when appropriate to ensure that reserves are held to meet the needs of the Charity now and for the forthcoming years. The Charity Manager regularly meets with the Fund Advisors across the clinical divisions to identrfy areas in which funds can be spent to make a difference for patients and carers. The Trustees have agreed a maximum cash reserve of £100,000 which aims to achieve a forward looking approach whereby reserves are held based on a year's future spend. It18 proposed that the reserves will comprrse cash in the Charity's current account and business call accounts and a 5 % instant access cash resources within the investments. The Charity also held unrestricted fund balances of £72,655 at the end of the financial year and has no fvrther commitments that are not provided as a liability within the accounts. Investments The Charity has a formal Investment Policy which is reviewed on an annual basis. The investment objectives are to yield a reasonable amount of income through ethical investments in accordance with Charity Commission guidance. The Charity has noted the guidance from the Charity Commission and has stipulated that investing in companies manufacturing and distributing armaments, alcoholic and tobacco products and any others which may brtng criticism to the Charity or its Trustees in rts education and health roles will not be permitted. The Charity engages Brewrn Dolphin as investment managers. The Charitable Funds Committee annually reviews the performance of the extemal investment managers and ensures that the investment of funds is in line with its policy. Goin Concern In preparing these accounts the Board of Trustees have considered the future activities of the Charity and consider it to be a going COnrn. The Trustees have considered the impact of COVID-19 on the Charity and are reassured that this will not have a negative impact on the Charity being able to discharge its duties in future years. The Charity holds unrestricted funds of £72,655 and this provides some coverage for the committed expenditure related to staffing costs, fundraising costs, and other overheads of the Charity. The Charity also holds a significant cash balan at the end of the year which is well in eXsS of the outstanding creditors. Therefore the Charitable Funds Committee considers it appropriate to prepare the Charity's financial statements on a going concern basis. Page 8
Reference Information Copies of the independently examined annual report and annual accounts upon which the summary income and expenditure account and balance sheet are based are available from the Charity's registered office, Birmingham Community Healthcare NHS Foundation st Trust, Finance Department, 1 Floor, 3 Priestley Wharf, Holt Street, Birmingham, B7 4BN or by contacttng the Charttable Funds Officer on 0121466 7177. The Charitable Funds Officer ensures that the purposes of the fund are adhered to and that full accounting records are maintained. External Advisors Bankers.. National Westminster Bank, Birmingham City Centre Branch Investment Advisors: Brewin Dolphin, 9 Colmore Row, Bimiingham, B3 2BJ The Charitable Funds Committee regularly review the performance of the investment advisors and are assured that investments continue to be made in line with the charity investment policy. Based on 2021122 perft)rmance, we are happy to continue working with Brewin Dolphin in 2022123. Independent Examiner". Mark Surridge, Mazars, 2 Chamberlain Square, Birmingham, B3 3AX With Thanks The Charity would like to express our heartfelt thanks to all our supporters and volunteers for making our work possible over the last year. We would like to acknowledge and give thanks to a number of individuals and groups that have made a considerable donation this year. Action For Sick Children The Arnold Clark Community Fund ASDA Foundation Charities Aid Foundation Comeback Fitness DWF Foundation Edward Cadbury Charitable Trust Have A Nice Car Park Jack's Supports The National Lottery Community Fund NHS Charities Together Northfield & Edgbaston Emergency Assistance & Supplies Fund Perry Barr Neighbourhood Network Scheme Richardson Brothers Foundation Ruprai Food & Wines (NISA Making a Difference Locally) Wesleyan Foundation The West Brom Woodcock Hill Primary School If you would like to make a donation or have any queries, please do not hesitate to contact the Charity on 0121466 7314 or via bchc.charity@nhs.net. Pago 9
Statement of Trustees, Res onsibilities The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with. applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to: select surtable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP., make judgments and estimates that are reasonable and prudent: state whether applicable accounting standards have been followed- and prepare the financial statements on the going.concem basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrrty of the Charity and financial information included on the Charity's website. Legislation in the United Kingdom governing the preparation and disseminats'on of financial statements may differ from legislation in other jurisdictions. Provision of Information to Inde endent Examiner Each of the persons who are Trustees at the time when this Twstees, report is approved has confirmed that.. so far as the Trustee is aware, there is no relevant audit infomiation of which the Charity's independent examiner is unaware. and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any information needed by the Charity's independent examiner in connection with preparing its report and to establish that the Charity's independent examiner is aware of that information. Ob6L Trustee Date . 1•13 Trustee Date . al Page 10
THE BIRDJllNGHAM COfvIMUNITY HEALTHCARE NHS FOUNDATION TRUST GENERAL Annual accounts for the Charaly No 1069427 eriod 3110312022 Period start dale 0110412021 Section A Statement of financial activities (including ?.. summary income and expenditure account) Restricted income funds Unrgstrlcted funds Rgcommgnded categories by activity Prior year funds Total funds Income {Note 2) Income from.. Donalh)ns and legaties l)therlrad(ng actMIs Inve5kn8nts F01 F02 F04 F05 25.606 7,470 2,410 35,486 331.256 1,940 11,758 344,954 356,862 9,410 14,168 380,440 464.245 25,037 12,507 501.789 Total Expenditure (Note 3) Expenditure on- Ralslr¥J funds Charitable a¢lnAtie5 5,085 31,896 612 37,593 5.826 260,566 2.988 269,380 10,911 292,462 3,800 306,973 10.793 323.485 3,600 337,878 Othe¢ Total Net incomel(expenditure) 2,107 75,574 73,467 163.911 Other recognised gains (Note 5.1) 2.514 12,265 14,779 130.654 Net movement In funds 407 87,839 88,246 294,565 Reconciliation of funds.. Total funds brought for%drd 72,248 72,655 758.182 846,021 Total funds carried fornard 830.430 918,676 535,865 830,430
Charity Name The Birmingham Community Healthcare NHS Charity No 1069427 niinrl?-In.n Trriè.. Section B Balance sheet Restricted Income funds Unrestrlete d funds Total this year Total last year Fixed assets Listed Investments Cash Investments F01 53,231 F02 619,840 1,799 641,639 F04 673.071 23,6 696,742 F05 653,956 20,691 674,647 (Note 5.2} {Note 5.2) Total fixed assets 55,103 Current assets Cash at bank and in hand (Note 6) Total current assets ,582 22,582 262,95 262,952 5,534 285,534 240,064 240,064 Creditors: amounts falling due within onè year (Note 7 5,030 58,570 63,600 84,281 Net current assets/(liabilities) 17,552 204,382 221,934 155,783 Total assets less current liabilities 72,655 846,021 918,676 830,430 Funds of the Charity Restrlcted income funds UnrostriGted funds 846,021 846.021 72,655 918,676 758,182 72,248 830,430 72,655 72,655 Total funds 846,021 These accounts have been prepared in accordance with the pmvisions appllcable to small companies subject to the small companles regime and in accordance with FRS102 50RP. Signed by one or Irusleesldireclors on behaff of all the trusteesldirectors Date of approval ddlrnm Print Name 1•tr4 IX) Signature of director authenticating accounts Signature Date ddlmml 1?
Charily Name. Tha 6irminoham CommLl4jli Charity No 1CW27 Table 1.. Statement of cash flows 2021122 2020121 Cash flows from operating activities-. Netcashwwdèd by{usedllJ) opÈffjiing ' 8¢bvib&s Cash Ilows from Inves9 a¢tivitie$= DDiidends. inlerfy51 and rent from investmet)ts Proceeds from the sale of propery, plant and equipment Purchase of prcpety. plant and equipment Prorwds fmm $a18 of investments Purthase of in¥e51ments Net¢ashprovidedby(usedlnJ investlng acbvities Cash flows from financing •ctlvilig8: Repayments ofborrowing Cash inflow5 from newborfowing Receipt ofendowmenl Alet Cash Pmvidedby(usedln) Iln8nclng t7¢bltieS 225.946 22 39 39 Change in cash andcash equiv81ents the ortln eriod Cash and cash equlvalents at the beg ofthère ortin eriod ange Jn cas an erruiva exthange rate rnovem8n¢s as cas equiva on rèportingperiod .225,985 nning 240,064 14.078 ue 285.533 240,063 Table 2.. Reconciliation of net incomel(expenditure) to net cash flow from operating activities 2021122 2020121 NotltJcomel{expen¢*ture) ftirth8 reporfng pèriod Adjy5tsn•nts lor. DepreCiatn ¢harges GainsO558S on Invtran 88,245 294,565 14.779 130,654 Dividends. inteiest and rerts from investrnents L0s51lprofill on the sale orrd as$8ts Ilncr8aselldefftase M stocks Ilncreaselldecrease in debtors IncreasèlldecrÈasel In creditors Net Cash provlded by (used inl OPBfattn9 activities 7,338 6.718 20,681 68,753 45,448 225.946 Table 3." Analysis of cash and cash equivalen 2021122 2020121 Cash in hand NotKt deposits Ile35 than 3 monknsl Overdraft facility repaybale on demand Total cash and ca$h equNalents 240,064 285,534 240,064 13
Section C Notes to the accounts Note 1 Basis of preparation 1.1 Basls of accountlng These accounts have been prepared under the historical cost convention with items recognised al cost or transaction value unless otheISe stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with.. Ihe Statement of Recommended Practi. Accounting and Reporting by Charities preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with. and with. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.. 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the haritys ablllty to continue as a going concern. please provide the following details or state "Not applicable", if appropriate.. explanation as to those factors that support the conclusion that the charity is a going ConM.. Disclosure of any uncertainties that make the going COnrn assumption doubtful., Where accounts are not prepared on a going concern basis, please disclose this fact together wlh the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going COnrn. Not applicable Not applicable Not appll¢able 1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. Yes" No" -Tick as appropriate 14
Please dls¢lose." the nature of the change in accounting policy,. Nota licable Not applicable iij the reasons why applying the new accounting policy provides more reliable andmore relevant information," and (iii) the amount of the adjustment for each line affected in the currentperiod, each priorperiodpresented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP. Not applicable 1.4 Changes to accounting estimates No changes to a¢counling estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes" -Tick as appropriate Please dlsclose.. (i) the nature olany changes,. Not applicable Not applicable (li) the effect of the change on income and expense or assets and liabilities for the currentperiod,. and where racticable. the effect of the chan einoneor Nota licable 1.5 Matèrial prior year errors No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes. No" -Tick as appropriate Please disclose." Not applicable (i) the nature ol the priorperiod ermr,. ii) for each priorperiodpresented in the accounts, the amount of the correction for each account line item affected,. and (iii) the amount of the ¢orrection at the beginning of the earliestprior pgriodpresented in the accounts. Not applicable Not appll¢able 15
Section C Notes to the accounts Iconti Note 2 Income Anatysi5 of Income Unve¥trfct•d funds incomè Total fvnds Prioryo8r Donations and legacles: Donations and ifts Gift5 in kind General grants provided by governmenvother charities 1.719 23,887 91,133 116.523 92,852 140.410 458.645 123.599 331.255 123,599 356.861 Total 25.6C6 464.245 Other tradlng a¢tlvltie5.' Fundraising .7.470 9,410 25.038 Other Totsl 7,470 1.940 9,410 2S.038 Income from Investments: Intwesl income Diwdend income 18 11.740 11,75B 22 14.147 14,169 39 12,467 12,506 2,407 2,411 Total TOTAL INCOME 35.487 344.953 380,440 501.788 Other infomiallon: I Income In the prforyearwas restrt¢ted •xcept for. {please provlde descrlption and amounts) The TWI Gener purp95e fvnd1£23kl Where any endowment fvnd Is eonverted Into In¢om8 In the rèportlny p•riod. pleas• glve tho r8a$on forthe conv•FSiOn. Not applicablo. Wlthin the Income ltsm$ above the following item5 are material= (please discIe the natu, amountand any prfor y•aramounts) Included in donatKJns and lecleS incorne Is rnonies received from NHS Charihes Together {£25kl,COIF1£49kl.CAF1£40kl and grants 1£108kl 16
Section C Notes to the accounts Note 3 Expenditure This year Restrrcted income funds Last year Unrestricted funds Analysis Expenditure on raising funds: Fundraising Investment rnanageent costs: Total funds Total funds 3,923 157 4.080 5,004 1.162 5,669 6.831 5,789 Total expenditure on raising funds 5,085 5.826 10,911 10.793 Expenditure on charitable activlties: Palientslclientslstaff Bank charges Pay Costs Support Costs Total expenditure on charitable activitles 6,374 62 23,887 1.574 136,063 300 116,523 142,437 362 140,410 9.253 196,937 372 124.000 7,679 2,176 31.896 260,566 292.462 323,485 Other Auditin Fees Total other expenditure 612 612 2,988 2,988 3.600 3,600 3,600 3,600 TOTAL EXPENDITURE 37,593 269,379 306,973 337.878 Other information.. Analysis of expendlture on charitable actlvities This year Grant funding of a¢tlvities Actlvities undertaken directi Actlvlty"or programme Support Costs Total this year Totsl last yèar Activi Grants 47.528 47,528 140,410 Pa costs 140,410 124,000 40,703 144,782 14,000 323,485 Other aclNilies Covid 19 General &cialisit Umano bed and aCS8OrIeS at Shelon Total ur ose 47.528 140,410 187,938 17
Section C Notes to the accounts Note 4 Details of certain types of expenditure Note 4.1 Fees for examlnation of the accounts Please provide details of the amountpald for any statutory extemal scrutiny of accounts and otherseryices provlded byyour independent examlner. If nothing was paidplease enter ,1 the approprlate box{es). This ygar Last year Independent examlner's fees 3.810 3,600 18
Section C Notes to the accounts l¢ontl Note 5 Investment assets Pleèse Complele thls note illhe ¢haiityhas anyinvesfyoontassol& 5.1 FId assets Invesknents {please provlde for each class of invesknenti Cash & ¢ash equlvalents Llstsd ltyvqsbnÈnts Total Carrying (fairl value 8t beginning of peri(xl 20,692 653,957 674.649 Add- addilk?fts lo investments during periDd" 52.5(lJ 52.500 Less.. di5P05aL% al carrying value Addlldeduetl.. nel gwnll10551 en revaluation 48.164 48.184 14.778 14.778 Add- di¥ldend in¢omÈ T01¥ed during year Les5: managempnt charg•s 14.146 14.146 6.831 6,831 Carying Ifairl value at end of year 23.671 673.071 6S6,742 'PIEase specify addltion5 resuldny from acqui$ltlons through bLt51ll8ss ¢ombinations. ilany. Not apF4ubK8 Please note thatFalr Volue In this ¢ontextl$ theamountforwhkh8n assetcouldbÈ 8xchangedlJ8hveen knowlegaljle 5.2 Please provide a breakdown of investments shown above agreeing with the balance sheet dlffer8ntiatlng between those held at lairvalue and those held at C05t less Impainnent. Thrs year.. Analysis of investrnents FalrvaIuoatyreDrf Cost l•ss Impalmn Cash or cash quivalents Listed inveslments 23.671 673.071 Total 96,742 Grnnd total (Fairvalu? atyearend+Co5t18ss impairnonti 6$6.742 Lastyear.. Analysi$ of Invgstm8nts Falrvalue atyoargnd Cost1é88 Impalrn?ont Cash or cash equlvalents Llsted invesljnmts Total 20,692 653.955 674.647 Grynd total IFairvalLto at Yrend+cO$1l988 ImpalmlI) 674,647 5.3 Please provide a breakdown of current a$8et Invo8tJnents, if applicable, agreèing wlth th¢ balance $heeL Analysls of current asset investmerts Thlsyear Lastyoar cash or Cash 8quiva18nts Total 19
Section C Notes to the accounts Icontl Note 6 Cash at bank and in hand Thls year Last year Cash at bank and on hand Total 285,534 285.534 240,064 240,064 Note 7 Creditors and accruals Please complete this note rf the charity has any Creditors or accruals. 20.1 Analysis of ¢reditors Amounts falling due within one year This year Amounts falling due after more than one year Thls year Last year Last year Accruals and deferred income 63,600 63,600 84,281 84.281 Total 20
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Section C Notes to thè accounts {cont) Note 8 Charity funds (Cont) 8.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for Its conversion Not applicable Amount Between unrestricted and restricted funds Between endowment and restricted funds Bebmeen endowment and unreslriGted funds Not applicable Not applicable
Section C Notes to thè accounts Note 9 Transactions with trustees and related parties Illhecharftyhasnytraosaciions wlth relatedpartl•s {otherthan thelrust¢e expefjsesexplainedlnguldwnce ftote5) detalls of such kn$4Gtion$shouldfyeprovldedin thlsnote. Illherearwnotr&nsacUons to feportpleaseenierTtye"th theboxor-FAls&"iltheye arÈtswnsaeitOnS foreport 9.1 TrItEa r¢muneradott and benefits Thls year Non• 01 the trustees h4ve been pald •ny r4muneTrtion ¢rre¢el¥•danyotherbgry011ts fAxn an ornploym¥ntWith thelr¢harity tsra ¥elatsd enbty (TWE orF•lsel TRUE theperiod6keharltyhaspaldtrrJsteesremthrernUon andb•••fit Pleasyive1hgloh¢O andts9al•lthityIQl. wnyretsiuneraiion oroth•rb4n•fitspaidto a truste•lJyth• ¢harftyoraRyinstitLtlri)norcoJnpanyeonne¢tedwlth it Amouot5 pald orben¢frtvalup Penion Name ol Irvst•¥ Legalauthorlty{eg rder. 9vvernlng documwi) RedudnEY lincludln Ta¥•ol affl¢oll•x Oth•t TOT PleaS#e d•twlls of whyr4mtMeraii&n orother employmentbeJJ•fits werpai Where an¥grairJpaynR&fjthas tseen made a truste4 WCvldan expl8natton oflhenatweollhepayment Il• Ihlralpwrtyhas been rnrmbws•dfwprovfdlrtyone or more twstees, stale thfryjaturfy of thep4yment&n'd amtsTJnlof fh8relmbursemÈnt S¢Ale Ih•numbrof trustwes to wfvom frelenttseefjts ar•aecruth9 rxndera defiRedcontrfbtsiioftprt$ion sehefft•. riD¢AppknNb 9.2 Trustees. expn5e5 Irthe ehgrityhaswidlfLt$tees •xpenses forluifilling theirduÈl•s, delaFls ofstsrh InnrtIOnSfv0l¢1fyQPlowtedl thls noie. If thwe areno tran5aciionslo report pleaseetttsr Ytue-ln Ihgboxbelow. Illhere &3nsè¢llons ttsYepor¢please Yller"Fal8e-. No trustee •xpens•s bave b4•n in¢uYted (fr¢t• orFal*•l TRUE Typ8 of expsn5es 10imburs• rhlsyoar Lastyear Travel Subylstert¢e Acc¢mmo44llon Otherlplease SPèclfyl'. TOTAL Ploase provlde thè ni¢Mr0ftruSté&g rolmbursed for•xp•n¥vs orwho hid •xpensÈs pald by the charlty 27
9.3 Transactionlsl wlth related partles Please give detsits of any tran$aGtlon undertaken by {oron behallofj thè charity in whieh a relatèdpaityhas a matenal Intères¢ Ineluding where funds have been held a5 agent ftirrèlatsdparties. Ifthere are no suGh transactions, please ènter Yrue'in the boxprovidèd. This year . have baèn no related party transactions in thè reporting period (True or Fa15e) FALSE Amounts writttrn o during rèporting eriod Name of thè trust•• or related party Ralatlonship to charlty Description of th• transa¢tion{s} Amount Balancè at pèriod end Provlsion for bad debts at p•riod end Birniingham Community Healthcare NHS Foundation Trust Paront •ntity Paymènts made to suppliers on bahalf of thè ¢harlty 63.600 In relatlon to the transactions abovei please providè the temis and conditlons, including anysecurity and the nature olanypayment (eonsideration) to be provffdedin settlement. Invoice to be raised by BimiiTrghaM Cornmuty Healthca NHS FoundaOn Trust to recover am(yJnL Forany relatedpartyi please provide detalls of any guarantees giTven or recewod. Nota i¢abla. 28
Independent ExaMineS Report to the Trustees of The Birmingham Community Healthcare NHS Foundation Trust General Charity I report on the financial ststements of The Birniingham Community Healthcare NHS Foundation Trust General Charity for the year ended 31 March 2022, which set out on pages I I to 27. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements. The ¢harity's trustees Consider that an audit is not required for this year under section 144{2) of the Charitie5 Act 2011 (the 2011 Act) and that an independent examination is needed. It is Y responsibility to: examine the financial slalements under section 145 of the 2011 Act. follow the procedures l&id down in the 8¢nernl Directions given by the Charity Commi55ion under section 145(5)(b) of the 2011 Act- and state whether parti¢ular matters have come to my attention. This repor¢ including my statemenL has been prepared for and only for the clwity's tN5tees as a body. My work has been und¢rtaken so that I might State to the ch2rity's tnistees th¢)se matters l am required to state to them in an independent examiner's report and for no oth¢r purpose. To the fi]Ilest extent perniitt¢d by law, I do not accept or assum¢ responsibility to anyone other than the charity and the charity's tN5tees as a body for my examination work, for this report. or for th¢ statem¢nts I have made. Basis of independent examiner's report My examination was carried out accordance with the genet21 Directions given by the Charity Commission. An examination includ¢s a review of tiie accountino records kept by the charity and a comparison ofthe financial statetnents presented with those records. It also includes consideration of any unusual items or di5closur¢s in the fitYdn¢ial stlltsments, and seeking explanations from you &s trustees concerning any such matt¢rs. The procedures undertaken do not provide all the eviden¢e that would be required in en audit and consequently no opinion is given as to whether the financial statements present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement conneclion'wiih my examination. which is complete, rto matters have come to my attention which uive me reesonable Cause to believe that in any material respect.. 29
-a¢counting records were not kept in respect of The Birntinghn Community Healthcart NHS Foundation Trust General Charity in accordance with se¢tion 130 of the 2011 Act- or the financial ststements do not accord with those records" or the financial statern¢nts do not comply with the applicable requirements ¢oncerning the forni and cont¢nt of financial statements set out in the Charitie5 (A¢¢ounts and Reports) Regulations 2008 other than any requir¢ment that the financial statements give a 'true and fair, view which is not a matter consid¢red as part of an independent axamination. I have no concerns and have come across no other matters in connection with the examination to which. in my opinion, attention should be drawn in order lo enable a Proper understanding of th¢ financial ststem¢nts to reached. Mark Surridge Mazars LLP Ftrst Floor 2 Chamberlain Squar¢ Birniingham B3 3AX Date.. Jan 12, 2023 30