Birmingham Community Healthcare Charity NHS Birniin Hea ham care Communi R•gl•t•r•d Ch•rlty No: 1069427 Annual Report 11 for the financial year ending 31" March 2025 Supporting the work of Birmingham Community Healthcare NHS Foundation Trust For more information, visit vw.bh mcommunity.nhs.uk
Contents Annual Report 2-10 Auditor's Report statement of Financlal Actlvlties 14 Balance Sheet 15 Note to the Accounts 16-27 Page 1
Birmingham Community Healthcare Charily ANNUAL REPORT 2024125 THE BIRMINGHAM COMMUNITY HEALTHCARE NHS FOUNDATION TRUST GENERAL CHARITY REGISTERED CHARITY NUMBER: 1069427 Foreword The Birmingham Community Healthcare NHS Foundation Trust General Charity ("the Charitf) is registered with the Charity Commission (number 1069427) and its goveming document Is a declaration of trust dated the 30th January 1998, most recently amended by deed dated the 5th May 2016. This report Is provided for Charity Commlsslon purposes. The Corporate Trustee presents the Charity's annual report together with the independently examined financial statements for the year ended 31st March 2025. The Charity's annual report and accounts for the year ended 31 st March 2025 have been prepared in accordance with part 8 of the Charities Act 2011 , the Charities (Accounts & Reports) Regulations 2008 and the Charities Ststement of Recommended Practice (SORP) 2019. Summa ofAims & Ob. ectives Birmingharn Community Heafthcare NHS Foundation Trust General Charlty Is registered to raise funds and receive donations to benefit the patients, their carers. and the staff who treat them at Birmingham Communty Healthcare NHS Foundation Trust. The Charity exisls 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, enhance their experience, and improve their care with us. The Charity's income derives from fundraising, donations, charitsble 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 our patients and improve their experience whilst working within or accessing our services. Pag• 2
Trustee The Charity has corporate trustee status: °Birmingham Community Heatthcare NHS Foundation Trust" is the corporate trustee with the members of the Trust Board who served during the financial year acting as a collective Trustee. As Executive and Non-Executive Board members change, the Corporate Trustee changes to reflect the current Board of the trust. The Trustee have had regard to Charity Commission guidance on public benefit in section 4 of the Charities Act 2006. The Corporate Trustee is responsible for ensuring that proper accounting records are maintained along with the preparation of financial statements that give a true and fair view. The Corporate Trustee is 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. The purpose of the Committee and delegated authority is determined by the Terms of Reference, the most recently revised version was approved by the Corporate Trustee on the 1st December 2023. In November 2023, the Corporate Trustee received a dedicated training session on their duties and responslbllitles as a Corporate Trustee including; Charitable Trustees Training by Peter Edwards, Capsticks LLP. Dele ation of Authori Expenditure is committed by the Charity in line with 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 Benefrt Statement was approved by the Charitable Funds Committee on the 5th December 2018. When making decisions, or exercising any powers or duties, due regard is made to the approved public benefit statement. Grants are made in accordance with charity law, our constitution. and the wishes and directions of donors. In making grants, we endeavour to reflect the wishes of patients and staff by directing funds towards areas they tell us are most in need. When considering where to focus our attention our Corporate Trustee and, particularly. the members of the Charitsble Funds Committee. have regard to the Charity Commission's guidance on public benefit and what this means for the Charity. Page 3
Risk Mana ement Risks arising from, and associated with. the operation of the Charity are recorded on the Datix system as and when they are identified. Each risk is assigned an owner, responsible for managing it, and is scored from 1-5 in tenns of its likelihood and consequence. as shown in the matrix below. .L-L•W to thpp•D IXI • Po¥•lbh. rno*ro¢¢asl•n•W, IIRW. Unllhw to r•ow R•r•-van •Jrruw In v•ry All risks are assigned a target score and the controls in place. gaps in controls, and actions being taken are identified to deliver progress towards the target score. All open risks are updated, induding showing the current score, and reported to the Charltable Funds Committee at each meeting, and to the Corporate Trustee every six months. Achievements and Performance Several signlficant charitsble activities have been undertaken during 2024125. The below table detsils charitable activities income for the financial year of 2024125: Fundralslng Community Fundraising Events (run by BCHC Charity) Trusts & Foundations Corporate Donationslsponsorship Partnerships Payroll Giving Regular Giving Merchandise Miscellaneous Donations In Thanks In Memory General or Unknown Reason Legacy TOTAL INCOME" 2024125 'excluding glfts In klnd and investment income TOTAL £3,173 £ 24,481 £ 866,707 £16,830 £620 £531 £3,221 £232 £1,121 £2,170 £24,402 £1,564 £97.000 £1,042,052 Pag• 4
Income has enabled us to support the following enhancements and projects; Items and resources to support the Children's & Families 'Healthy Lifestyles project, including puddle suits for outdoor learning, cooking classes to educate on healthy eating, dental hygiene supplies: and more Itam$ and resources to support th6 charily'F Sale Space¥ schpme to ènhance patient and stafi Indoor and outdoof are3s, such a5 a mural and furnlture foi the nevd Staff room al Pprry Tree Centre, design and Inslallatlon of a parklet al est Midlands Rèhabllltatlon Centre, rèlurblshment and Bags and contents for the Distrlct Nurses and Learning Disabilities service winter wellbeing and summer support bag schemes, In¢ludlng flasks, blankets, thennal socks, fans, water bottles, fldget toys, and more, to support those struggling due to the current cost of Ilvlng crlsls Pay costs, items: and resources to support the delivery of the Direct Access to Wellbeing Services {DAWs) 'Well & Warm, programme: including venue hire and arts sessions for the DAWS launch event and several healthy community event5 ChristlllB$ glfts. Advènt ¢Jlen ars and act vltles or ol Inpallenl and communlty children's services to enhance the fe5live period for those who are unable to be visited by famllies or carers, or who are from underprfvlleg&d Bereavement support items such as the training and matsrials for staff to offer handlfoot casts, bereavement memory boxes, foldaway beds for families to stay with palllatlve patlents, and more Our Plans The Birmingham Community Healthcare Charity 5-year strategy document (2024-2029) has been in development over the last year in collaboration with staff and patients. Page 5
The final version was presented at the Charitable Funds Committee on 3rd June 2024 and following approval was presented at the Corporate Trustee meeting on 13th June 2024. 5 key priorities already identified Include; Enhancing the care and experience for all our service users Enhancing workforce wellbeing Becoming the charity of choice within our local communities 'Helping people live better for longer. by enhancing early intervention and health equity initiatives Enhancing research and innovation Once approved the KPIS and associated implementation plan will be reviewed and reported on quarterly for assurance. As of March 2025, the Charity comprised of 4 full tirne stsff, a Charity Manager, a Carnpaign Manager, a Charity Communication and Engagement Lead and a Charity Assistant. Project funding has also enabled the recruitment of fixed term Project Support Managers to supporl the Arts in Health project, Well and Warrn project and associated project staff. Funding has also been secured to continue with a part time fixed term Volunteer Co-ordinator. The Charity Team wlll maximise opportunities to work collaboratively with other NHS Charities as well as increasing opportunities to work in partnership with other not for profrt organisations. Financial Review Fund balances stood at £956.556 as of the 31 st March 2025. an increase of 180h on the previous year. The increase primarily reflects funds received in advan from Cadent to support fvture programme delivery. During the year. the Charity benefited from the proyision of donated services from BCHC'S Finance and HR professionals who provided approximately 768 hours of support and advice, valued at an estimated £23,699. Income and Ex enditure for the ear ended 31" March 2025 Income DorkgtionslLe acies General Grants Fundraisin Gifts in Kind Investment Income TOTAL INCOME Ex ndlture Raisin funds Charitable Activities Other TOTAL EXPENDITURE Gains losses on investments NET MOVEMENT IN FUNDS 2024125 125,665 877,093 39,293 23,699 22.677 1088 427 2023124 64,510 308,402 37,349 0.00 20,674 430,936 23.013 924.458 10,598 958 069 14,771 145 129 23,895 475,389 3.960 503 244 42,532 Pag¢ 6
Charitable activities costs include staffing costs and patient expend iture. Costs in 2024125 have remained at an increased level, this higher level of expenditure is recognlsed as a strategic objective to enhance patient benefit. Balance Sheet as at 31 March 2025 2024125 2023124 Flxed Assets Listed Investments Cash Investments Total fixed assets Current Assets Cash at bank and in hand Credltors Amount fallin due within one Net Current Assets Total Assets less current liabilities Funds of the Chari 732,086 5,861 737,947 696,750 14,368 711,388 316.980 170,029 ar 98,370 218.609 956,556 956.556 69.990 100,039 811.427 811,427 Investments are managed through the use of a professional investment manager in line with the Charity's investment strategy. which is approved by the Charitable Funds Committee and ratified by the Corporate Trustee. There has been a decrease in cash balances during the year largely related to the payment of the prior year creditor balance. Creditors represent Charity expenditure charges to the Birmingham Community Healthcare NHS FT revenue accounts towards the end of the financial year and these will be discharged in 2025-26. Reserves Polic The Trustee believes that all income donations should be spent in line with donors, wlshes and within reasonable timescales. In order to ascertain the level of reserves to be held. the Trustee will continue to r8view the level of funds held and the reliability of eath 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 dinical divisions to identify areas in which funds can be spent to make a difference for patients and carers. The Corporate Trustee has agreed a maximum cash reserve of £100,000 which aims to achieve a forward-looking approach whereby reserves are held based on a yeaf s future spend. It is proposed that the reserves will comprise cash In the Charity's current account and business call accounts and a 50k instant access cash resources within the investments. The Charity also held unrestricted fund balances of £41 ,866 at the end of the financlal year and has no further commitments that are not provided as a liability within the accounts. Pagè 7
Investments The Charity has a fomial Investrnent Policy which is revlewed on an annual basis. The investment objectives are to generate income and capital growth, with an investment time horizon of over ten years. The Charity has noted the guidance from the Charity Commisslon and has stlpulated that investing in companies manufacturing and distributing armaments. alcoholic and tobacco products. and any others which may bring criticism to the Charity or its Trustses in its education and health roles will rKrt be permitted. The Charity engages Brewin Dolphin as investment managers, who delivered a portfolio return of 3.62% in 2024125. which compares favourably to the ARC Balance Asset index (the industry benchmark) or 3.43%. The Charitable Funds Cornmittee annually revlews the perfomiance of the external Investment managers and enSUS that the investment of funds is in line with its policy. Goin Concem In preparing these accounts the Corporate Trustee has considered the future activities of the Charity and consider it to be a golng concem. The Charity holds a total fund balance of £956,556 and this provides sorne coverage for the committed expenditure related to staffing costs, fundraising costs, and other overheads of the Charity. The Charity also holds a significant cash balance at th8 end of the year which is well in excess of the outstsnding creditors. Therefore. the Charitable Funds Committee considers it appropriate to prepare the Charity's financial statements on a going concem basis. Reference Infomiation Copies of the audited accounts upon which the sumrnary income and expenditure ac<x)unt and balance sheet are based ara available from the Charity's registered office. Birmingham Community H8atthcare NHS Foundation Trust, Finance Department. 1 st Floor, 3 Priestley Wharf. Holt Street. Birmingham. 87 4BN or by contacting the Charity Manager on 0121466 7314. The Charltable Manager ensures that the purposes of the fund are adhered to and that full accounting records are maintalned. J. Pag• 8
External Advisors Bankers: Natlonal Westminster Bank, Birmingham City Centre Branch Investment Advisors: Brewin Dolphin, 9 Colmore Row, Binningham, B3 2BJ Auditor: CKCA Limited. No 4 Castle Court 2, Castlegate Way. Dudley. DY14RH 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: Bimingharn Voluntary Service Council Cadent Gas Ltd & The Cadent Foundatiort Estate of Rose Mary Eddy Forward Carers CIC Samson Security Starbucks (via NHS Charities Together) If you would like to make a donation or have any queries, please do not hesltate to contact the Charity on 0121466 7314 or via bchc.charity@nhs.net. Statement of Co orate Trustee Res onsibilities The Corporate Trustee is responsible for preparing the Trustee's 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 Corporate Trustee to prepare financial statements for each financial year which give a true and fair view of the stste 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 Corporate Trustee is required to: select suitsble 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; Page 9
state whether applicable accounting standards have been followed; and prepa the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in business The Corporate Trustee is 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 compty with the Charities Act 2011 , the Charity (Accounts and Reports) Regulations 2008 and the provlsions 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 Corporate Trustee is responsible for the maintenance and integrity of the Charity and financial infonnation induded on the Charitys website. Legislation in the United Kingdom goveming the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. Provision of Information to the Auditor The Corporate Trustee at the time when this report is approved has confirmed that: so far as the Corporate Trustee is aware. there is no relevant audlt Information of which the Charity's auditor is unaware; and that the Corporate Trustee has taken all the steps thal ought to have been taken as Corporate Trustee in order to be aware of any information needed by the Chaiity's auditor in connection with preparing its report and to establish that the Charty's auditor is aware of that information. Date . 202 Ip CoTrc•rate Trustee RepresÈntat6ve Date . ..7..J.I.l.&oz.(p... Corporate Trustee Representative Page 10
Auditor's Report to the Trustees of The Biriiiingham Community Healthcare NHS Foundation Gene Oplnlon We have audited the financial stalements of The Bimiingham Community Healthcare NHS Foundation Trust General Charity (the 'Charity') for the year ended 31 March 2025 which comprise the statement of financSal activ"es. the balance sheet and notes to the financial ststements, includlng signfficant accounting pollcles. The finandal reporling framework that has beeTr applied in their preparation is applicable18w and Unlted Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable In the UK and Republic of Ireland {United Kingdom G8nerdlly Accepted Accounting Practice). In our oplnlon. the financial statements". give a true and fair view of the state of the charities affairs as at 31 Marth 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practice; and have been prepared In accordance with the requirements of the Charities Act 2011. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK)) and applicable law. Our responsibillties under those standards are further described in the Audiforfs responsibilities for the audit of the fin8nclal statements seclion of our report. We are independent of the charity in accordance with the ethical requirements thal are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethlcal responsibilities in accordance wlth these requirements. We believe that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our oplnlon. Concluslons r8lallng to golng concem In auditing the financial statements, we have concluded thal the trustees. use of Ihe going concem basis of accounting in the preparation of the financlal statements is appropriate. Based on the work we have perfotmed, we have not klentified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the chaTiWs ability to continue as a going concern for a period of at least twelve months from when the financial ststements are authorised for issue. Our responslblllties and the responsiblllties of the Trustees with respect to golng concem are described in the relevant sections of this report. Other Inforn)atlon The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The Trustees are responsible for the other information contalned within the annual report. Our opinion on the financial ststements does not cover Ihe other information and, except to the extent otheiSe explicitly stated In our report, we do not express any form of assurance conclusion thereon. Our responslbility is to read the other information and, in dolng so, consider whether the other infonmation is materially inconsistent Pay11
with the financial statements or our knowledge obtslned in the course of the audit, or otherwise appears to be materially misstated. If we identify such materlal Inconslstencies or apparent rnaterial mSsstatements, we are required to detennlne whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work wa have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matlèrs on whlch we are required to report by exceptlon We have nothi ng to report in respect of the following matters in relation to which the Charilies (Accounts and Reports) Regulations 2008 requires us to report to you rf, in our opinion= the inforrnation given in the financial statements is inconsistent in any material respect with the Irustees, report; or sufficient accounting records have not been kept: or the financial statements are not in agreement with the accounting records; or we have not received all the inf0mtIOn and explanations we require for our audit. Responslbilltios of Trustees As explained more fully in the statement of trustees. responsibilities, the trustees are responsible for the preparation of the financial staternents and for being satisfied that they give a true and fair view. and for such internal control as the trustees detennine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a golng concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either Intend to cease operations, or have no realistic alternative but to do so. Auditor's responslbllltl8s for the audlt of the financlal statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtaln reasonable assurance about whether the financial statements as whole are free from material misstaternent, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level Df assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misststernents can arise from fraud or error and are considered matsrial if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud. is detailed below. Extent to whlch the audlt was consldored capable of detectlng Irregularltles, Includlng fraud We identified and assessed the risks of material misstatement of Ihe financial statements, in respect of irregularities whether due to fraud or error, or nonqcompliance with laws and regulations and then designed and perfonned audrt procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate lo provide a basis for our opinion. In IdentIng and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations. our procedures included the following: We oblained an understanding of the legal and regulatory frameworks that are applicable to the Charlty by discussion and enquiry with the directors and management team and our general Pag• 12
knowledge and experlence of the charity sector. We focused on specific laws and regulallons whlch we considered may have a dlrect material effecl on the financial ststements or the operations of th8 company, including the Charlties Act 2011, dats protection, employrnent. and health and safety legislation. We assessed the extent of compliance with the laws and regulations idenlified above through making enquiries of management, reviewing Corresponden with relevant regulators. We assessed the susceplibility of the Charity's flnancial statements to material misststement, including how fraud might occur. Audit procedures performed included but were not limited to: Discussions with trustees as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud., Performing analytical procedures to identrfy any unusual or unexpected relationships: Reviewing unusual or unexp8Gted transactions: and Agreeing the financial statement disclosures to underlying SUPPOrting documentstion. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misslatements in the financial ststements, even though we have properly planned and performed our audit in accordance with auditing standards. The more removed that laws and regulalions are from financial Iransactions, the less likely it is that we would become aware of non-compliance. Auditing stsndards also limit Ihe audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, If any. Material misststements that arlse due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at https.1fv4w.frc.org.uklauditorsre8ponsibilities. This description forms part of our auditor's report. Use of our roport This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of Ihe Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might slate to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work. for this report, or rth opinions we have formed. Mark Nlcholls (Senior Ststutory Auditor) For and on behalf of CK Audit, Statutory Auditor Chartered Accountsnts No 4 Castle Court 2 Castlegate Way Dudley West Midlands DY14RH Date..l.¥. . Page 13
HE BIRMINGHAM COfvIMUNITY HEALTHCARE NHS FOUNDATION TRUS"f GENERAL HARITY Charitv No 1069427 Annual accounts for the eriod 0110412024 To Perfod end dats 3110312025 Perfod start dale Section A Statement of financial activities (including summary income and expenditure account) Unre¥trl¢tod R•gtrlGtod fur Incom• fund8 Total funds Prlor year funds R•commended categorfès by actlvlty Incomo (Nots 2) th¢ome and endowm•nt8 from: Donations and legacies Other tradlng actlvitles Inveslments Olher Total Expendlturn (Nots 3) Exp•ndfture on: Raising funds Charitable activities Other Total F01 F02 FO4 F05 5,707 31,792 1020 749 1.026,457 39,293 22,677 372,912 37,349 20,674 15,900 i 1,044 151 .1088427 15,204 877,397 8,715 -7001 15 23.013 924,458 23,895 475,389 3,960 - 503,244 47,061 Net Incomel(expendltur•) G8insl(L(>ssès} on investmants Net movement in funds 142 836 13.737 156,572 130 359 -72,308 42,532 9.778 Reconclllatlon of funds.. Total funds tmught forward Total funds Carrled forward 758 238 914,810 811427 841,203 -811427, Pag• 14
THE BIRMINGHAM COMMUWITY HEALTHLARE NHS FOUNDATION TRUST GENERAL CHARITY Charity No 1069427 Section B Balance sheet Restrlcted Unr•strlcted Incorne fvnds funds Total thls y•ar Total last year Fixed assets Llst•d Inv•stm•nts Cash Investments F01 32,041 257 32,298 F02 F04 F05 696.750 INote 52) (Note $2) Total fixed assets 5.604 705 649 711,388 Current assets Cash at bank and in hand (Note n Total current assets 13,873 r- 13,873 303.106 316.980 303,106 _ 316,980 170,029 170,029 Credltors: amounts falllng due wlthln one year (Note 6> 4,305 94.065 98,370 69.990 N•t current aSsetlI1abIIItI0sj 9,568 218.609 100 039 Total assets less wrrent Ilabllltles -,41.866 914.690 811,427 Funds of the Charity Unrestrlctsd Income funds Restricted funds 41.866 53.189 758,238 811427. 914.690 914.690 914690 956 5S6 Total funds These accounts have been prepared In accordancè with the provisions applicable lo small companies subject to the small companies regime and in a¢¢ordance with FRS102 SORP. Signed by one or two trusteesldlractfrfs Prfnt Nam• Slgnatur• Dale of approval ddlmmlyyyy on behalf of 811 the trusteesldinctors 17.1.1 Page 15
Accountlng policles Charlty Infomiatlon The Birmingham Community Healthcare (BCHC) NHS Foundation Trust Charity is an official NHS charity registered with the Charity Commisslon under the Registered Charlty Number 1069427 to raise and receive legacies and donations for Blrmingham Community Healthcare NHS Foundalion Trust 1.1 Basls of preparatlon The financial statements have been prepared in accordance with the charitys Articles of Associalion, the Companies Act 2006 arml "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to tharilies preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)° (as amended for accounling periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flo. The financial statements are prepared in sterling, which is the functional currency of the tharity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial ststements, the trustees have a reasonable expectation thal the charity has adequate resources to continue in operational exislence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the firk3ncial statements. 1.3 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitsble objectives. Restricted funds are subjecl to specific conditions by donors or grantors as to how they may be used, The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be ceived. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 1.5 Expendltura Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a Iransfer of economic benefits will be required in settlement, and the amount of the obligation can be measured rellably. Expenditure is classified by activity. The costs of eath actlvity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributsble to a single activity are apportioned between those activities on a basis consistent with the Pagè 16
use of resources. Central staff cosls are allocated on the basis of fund balance, and depreciation charges are allocated on the portion of the asset's use. Expend iture on charitable activities includes the direcl costs undertaken to further the purposes of the charity and their associated support costs. Support costs are those functions that assist the work of the charity but do not dlreclly relate to charitable activities. These costs include back office costs, finance, personnel. payroll and governance costs. 1.6 Cash and cash equivalents Cash and cash equivalents include (xsh in hand, deposils held at call with banks. other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitys balance sheet when the charily becom8S Dartv to the contractual Drovisions of the instrument. Financial assots and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to sett18 on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initialty measured al Iransaction price Includlng transactlon costs and are subsequently carried at amortised cost using the effective interesl method unless the arrangement constitules a financing transaction, where the Iransaction is measured at the present value of the future receipls discounted at a market rat8 of interest. Financial assets classified as receivable within one year are not amortised. Basic financlal Ilabllltles Basic financial Ilabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debl instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate rnethod. Derecognltion of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Critical accountlng estlmatès and judgemants In the application of the charity's accounting policies. the Irustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimales and associaled assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estSmates and underlying assumptions are reviewed on an ongoing basis. Revislons lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or In the period of the revision and future periods where the revision affects both currenl and future periods. Page 17
Section C Notes to the accounts <cont) Note 2 Income R•strl¢t•d Unre8trlct•d Incom• funds funds Analysls of Incomo Total funds Prfrx y•ar Donatlons and legacles: Donations and ifts Gifts in kind Le acies General grants provided by other charitleslo anisations 1.042 27.624 19,032 97,000 877,093 8.665" 23,698 97.000 877,093 14,110 50,400 308,402 Total 1,020,749 1026 457.., 372,912 Othèr tradlng actlvltles Fundratsing 31,792 7.501 39,293, 37.349 Total 31,792 7.501 39293 37,349 Income fr<>m Investments: Interest income Dividend income Other 2.908 3,869 118 15,782 3.801 16,873 19,651 Total 2 677. -20 674, TOTAL INCOME 44.276 1,044,151 1,088.427 430,936 Other Infomiatlon: All Income In t prfor y•ar was unrestrlcted exP1 for: (phase provlde dcrIPtIOn and amounts) The TWI General purpose (£31k) Where any endowment fvnd is converted Into Incomè In tho prlor perlod, pleasa give the reason for Ihe C¢Ver10n. Wfthln the Incomè Ilems above the followlng Items are material: (pleasfr dlxloso Ihe nature, amount and any prfor year amounts) Incdad in Income: Grants (£87Th1. Legacy {£97k) Page 18
Section C Notes to the accounts (cont) Note 3 Expendlture This year Last year R••trktsd Totsl Unrestrf¢t•d In¢om• fund8 nd• funds Unrnstrlct•d Inme lund• lund• Analys ndlturo on ralsln funds: Fundraisin and marketin Inveslment mana ement costs". Total fund* 8,889 6,314 15.150 7,862 14.429 1,122 3,151 5,193 17,580 6,315 Total éxp•ndltur• on ralslng funds 15,204 23,013 23,895 Eynditure on charitsble actlvftles: Patientslclientslstaff Bank cha Pa costs Su ort Costs Total •xpendrturo on charftable adlvltles 5.540 708,021 324 164,396 4,656 877 397 713,561 403 204,697 5,797 924,458 10,154 272,524 295 150,152 8,893 431.865 282.678 358 182,599 9,754 475,389 32,446 1.141 4825 oth•r udilin 1,883 8,715 704 3,256 3,960 Total other expendlturn TOTAL EXPENDrruRE 8,715 901,315 10.598 958,069 704 $9,780 3,960 503,244 443,465 othor Inforniatlon: Analysls of expendlture on charitabl• activities Thls 8TP funding of actlvhhs ear Last ear Actlvltl•8 undertaken dlr•ctly Grant fundlng of actlvltl•s Actlvlty Of programm• fundlng of actlvltles Support Costs Total thls Totsl last Grants costs NHSCT STP Fundin olunteerin Futures Fund COVID-19 General Pu ther activities olal 725,321 725,321 181148 4,353 1,157 215 45,874 958,068 264,477 182,599 8,734 4,823 181.148 1,157 215 22,176 19,220 Page 19
Section C Notes to the accounts Icont) Note 4 Detalls of certain types of expendlture Noté 4.1 Fees for examlnallon of the accounts Please provlde detalls of the amountpald ftir any statutory external scrutlny of ac¢ounts and other servlces provlded by your auditor. If nothing was pald please enter V'ln the approprfate box(es). Thls year Last year Audltorfs fees 10,598 3,960 Page 20
Section C Notes to the accounts {cont) Note 5 Inv•stment assets Please compl•ts thls note Mthe charlty has any Investment assets. 5.1 Flx•d assots Investments (please provld• for each class of Snvestment) Cash & Gash •qulval•nts Llst•d Inv•stM•nts Total Carrying (fair) value at beginning of period Add: addilions to Investments during period. Le8$: disposals at carying va8 Less: management charges Add: Other adjustments in year Add: dividend income receNed durfng the year Add: net gain on revaluation Carrying (fair) value at end of year 14,638 171,592 144,316 7,862 696,750 171,592 144,316 711.388 19,651 14,771 737,947 14,771 738,796 'Pleau 8p•cify additions Tesulting from acqulsltions Not Appllcable Please note that Falr Value In this context ts the amount for wth.ch an asset could be exchanged belween knowledgeable and willing partles In an am? s length trnnsaction. For traded securltles, the falr value Is the value of the securlty quoted <>n the London Stock Exchange Daity Officlal Ust or equlvalent. For other assets wh•rn there is no market prlce on a traded market. ft Is the trustees. or valuers'bost esrfmate of falr valu•. 5.2 Please provlde a breakdown of Investments shown above agreeing wlth the balance she•t row B04 differentiatlng betw••n those hold at fair value and those held at cost less impairment. This year= Analy318 of Investmonts Falr valu• at ear •nd Cost les$ Im almi•nt Cash or cash equfvalenls LISt Investments Other Investsnents Tolal Grand total (Fair value at year end+Cost le88 Impalrment) 5,861 737 947 737,947 Last year: Analysls of Investments Falr value at ear end Cost l•ss imient 14.638 696.750 Cash or cash equlvalents Listed investments Total Grand total (Falr value al year end+Cost less Impalrnient) 711388 711388 Page 21
Section C Notes to the accounts (cont) Note 6 Credltors and accruals Please complete thls note If the charlty has any credltors or accmals. 6.1 Analysh of eredltors Amounts falllng du? withln ono year Amounts lalllng du• after more than one y•ar Thls year Last year Thls y•ar Last Accruals and deferred Income 98,370 98,370 69,990 69,990 Total Nots 7 Cash at bank and In hand Thls year Last year Cash at bank and on hand Totsl 316,980 316,980 170,029 17002a Page 22
Section C Notes to tlie accoLints Icont Note 8 Charlty funds 8.1 D8talls of material funds held and mov•mants durlng the CURRENT reportlng period Pl•ase glve detalts of the movwn•nts of nmterlal Indfvldual funds in the reportlng perlod together wlth a balancing flgure ftr Dther funds. (which sIuld Include revaluallon rnsem and falr valu• reserv4 rfapplicable). The Total funds, figurn below should reconclh to Total funds. In th• balance sheeL ' Key." PE- pennanent endowment funds." EE- expendable endowmént funds.. R- restrlcted Incom• funds. Including special trusts. of the charlty." IeSignated funds." and UR- unrestrlcted funds Fund bal$ Galn• Fund balances brought and ca[0d forward fovward Fund n•* D.P Expendl- ture Trans- fers Purposo and Rqstrf¢llonB Incom• tritlon Fund 74 73 545 47 165 12 -55 412 PR Diabele5 Cara 46 209 -35 Trl S rkbrook Locar To wovbje extras br pattents. ¢ar8(s and staff access I SUPPOrt the Ortholt(S SBfvlce at West Mtdlands Rehab Centre rfhoti¢x SeThice. WMRC 179.636 9.549 189,18 S Rehab- Demenlia Waknle Nurse8 Rd Res D Clwklrerys CDC BOH General Pu Den Restoratbvè Oen OtherseasT DEN Resoarch & IMovatiDn DEN John Llo Memorlal Priza 317 -259 13 92 43 125 91.459 541 1.000 759 -12 For neral 7.316 -72.41 30,773 541 1.000 559 -20 o support educalion and re- afch in oral suryery and ¢lin cal dentis DEN Educalion OraVDentsl Surg 43.512 3.673 -32.907 2.392 16.670 MHH Ward 4- CCDU MHH Ward 8 MHH Wwd 6 MHHIWHH Reli ' MHH knesbu HH Assessment and Treatrnent Enhad Care. Pi Adivities MHH Genernl Pu WHH Wltow House PHWard 12 HH Ward 5 FHWwd11 1.659 3.597 140 233 191 632 -1.30 -2,94 -14 -19 -5.48 -37 92 214 10 640 usPu 13 552 41 27 187 23 154 759 226 28,752 -97 -32,274 22 17.632 187 1.721 -3.528 11 -1,564 248 175 37 55 24 491 264 6.455 89 43 .755 272 139 49 ull C(•nm Serys General Fund OC Carw Su Inittalive c Slorna Care C Dlstrlct Nurses mall Heath Oistrid NuTre LD. Derntra LD- LeanN DiffKuRies PLD Greenfields PLD- S ach Thora RHB Reheb Genwal Pu RH8 Mr Green RHB W¥d 9 Mosgle Hall trlos 4.013 4.413 248 1.729 228 500 379 14 24 32 -188 431 -287 16 21 11 14 es 4.806 2,957 1.687 -3.693 -2.287 -1.771 251 151 232 1.053 fund: used for proiecis by teams vthich do not have Ihe¥ fvnd, or $upplemenl- Ino Ihose vAth smaller funds. used for fundraisiwl 4enUmarketin I1 General Pury)ose 45,795 37,298 -51,653 -14.084 2.908 20.264; Pagè 23
Section C Notes to tlie accounts cont Note 8 Charity funds 8.1 Detalls of materlal funds héld and movements durlng the CURRENT reportlng p•rfod (cont) Fund balanc•s brought f•Nard Galns Fund balan¢•s carrl fornmrd Fund nam•• PE, EE Ror UR. Exp•nd r• Trnns Purpose and Re•trlellon$ In¢om• Ith Prcm - Screenln rfma Cwe Trainln ICT ickle Cell Thalassemia oldmere HC ht Servlce CLD Childrens Paifiali¥e & CCN mmunit Strok6 Sutton Cth Hos hildrgn and Famillos Gen Fund LD Kin S¢Xl Dthie LO Jaffta Norfh Hub LD RSL - Rlverslde Lod Research Innovatlon U27 G¢)od Ho menlia okleT adts 1.160 763 43 172 445 36 281 -728 A3 15 -130 100 47 -2.819 419 -62 -651 .1.379 -55 49 4.323 -141 -363 65 30 455.. 555 81 601 1,668 73 118 5.716 31 41 99 27 65 451 10 482 16 314 10 26 78 2.19 71 479 $41 RC Paodlatrfc Services 8rd3-rt hdren kn C8re clal School Nutsi 177 -161 -791 -330 -959 -192.Q14 401 38 107 118.451 70 47.393 46.068 68,874 HC Charit staff Pa o benefil pallents. slaff and ce users during the COVID-19 C1$ and thé Ov119 Gen8ral Purpose 43.737 -215 43.52 OVID-19 Restricted Funds To fund STP Foi as agre8d by NHS Charities ether HSCT STP Funding 12.014 -22.304 14.643 4.353 HSCT Volunleèri Futures Fd 2,726 123.079 -1.157 475.81A 411.S57 144,694 HHL aeies ealih Hearts Fund R Genor* Pu s• Fund nallocaled Pa 2,303 -1.644 119 833 30,296 30,296 Total Funds as per laft •hoè 811.428 -934.3701 Yes" No" Fund balance8 carrled forward Includ• assets and Ilab115tle8 denominated In a forelgn ¢urrency Page 24
Section C Notes lo the accounts (cont> Note 8 Charlty lunds 8.2 Detalls of materlal funds held and movements durlng tha PREVIOUS reportlng perlod ' Key." PE. pemianant •ndowm8nt funds,. EE- expendabk endowment funds,. R. restrictod Income fund4 indudlng $pa¢lal trusts, of the charfty," and U - unr•strlcted funds Fund balanc•$ brought foNard Typ• PE, EE Ror UR. Fund balan$ ¢arrled forniard Expond turn Galns and Fund nam•8 Trans- Puw• and Reslrlctlons Incorn• utrition Fund Marie Howes 83 113 633 838 71 42 12 12 74 73 545 47 -578 427 PR Diabot8s Care Trees In18 S8lViCè S rkbrook Localil o provide extras for patterts, rers and staff vrt acc5 I upport Ihe Ortholtcs service at 081 MidlarKls Rehab Centre hollcs ServirA- WMRC 189.185 -9.549 179.636 Rehab- Dementla almle Nurses LDEd dRdRe$ D Children$ CDC N 8DH General Pur n Reslorati¥e Den OtherseasT N Research & Innovalion EN John Llo Memorial Pze 25 -701 52 317 43 125 91.463 192 143,462 832 1.000 1.267 10 7.337 43 21 15,094 89 For -74,49) 423 61 125 o support educalion and re- earch In oral surgery and ¢lin- cal dentist EN Educalion OraVDentsl Surg 66,916 3,490 -34,Q74 7,181 43,514 HH WaTd4- CCDU Hwa8 HH Ward 6 HHINHH Rell HH Amesbu HH Assessment and Trealm¢nt hanced Care - Pt Adivibes HH Generdl Pur H Wilk>w House H Ward 12 HH Ward 5 Hward 11 H Fund Raisin ult Comm SeNs General Fund OC Carer Su Initiative oc Stoma Core Su rt Grou C Dislrid Nurses mall Heath District Nurse D - D8menlia D - Leami Difficulties D GreenrId$ LD-S ech Thera HB Rehab Gener31 Pu HB hl)or Green HB Ward 9 Nosele Hall Hos 2,871 233 919 111 19 -1,719 -2,817 274 3.597 140 233 7.077 115 359 10.883 753 1.167 23 SPU -1a3 -5,542 -383 -594 4.691 -14.6C4 -147 .1.348 -708 -207 -5,055 -70 1,168 81 125 136 39 61 347 13.316 45 138 1,223 21 518 759 827 17,833 187 1,721 16.178 258 2,647 240 406 9,928 137 31 149 44 ll264 6.456 15 NR 6.145 825 4.618 396 770 $83 18 40 30 -224 -392 -297 38 83 83 227 379 NR 7.392 3.689 7,188 .764 -2.316 793 2957 1,687 185 278 eneral fund; used for projects y teams whlch do not havè eir own fund. or sw)plomwt- ng th¢)se Vlfjlh *Analler fd$. o used forftJndrai$wigl venvmarkelin ,7VI General Purpose UR 78.236 27.1751 .59,993 -7.190 7.558 Page 25
Section C Notes to the accouiits (cont Nots8 Charlty funds 8.2 Dotails of materlal funds held and movements during Ihe PREVIOUS reporting perlod (cont) Fund balances brought Ty PE, EE Ror UR. Galns and Fund balane•s Girrled forniard Fund narn•• Exp•ndl- ture Tran8- PUTr0 and R•strlction8 Ine¢)mo Ith Pr(xn - Screeni 'ma Care TnIn & Dev ICT ickle Cell and Thalassemia Idmere HC MT DN Ni ht SeNce LD Chikjrens Fool rnmunl Slroko utton Cotta Hos hildren and Families Gen Fund LD Kin wood Drive LD Jaffra Noth Hub LO RSL - Riverside LDd arch Innovation U27 Good Ho ementia aNI older adults nd of knfe RC Pa8dlatrl¢ Servlces ard3-8rrt hildren In Ca al Sthool Nutsin rants CHC Chari 12 1.783 1.073 .908 .597 191 126 1,160 762 43 172 161 265 14 -135 28 5.055 853 125 928 4.234 112 181 249 -2,709 434 513 91 13 3.109 555 81 601 1.666 73 118 48 134 474 -1.500 275 12 19 47 -92 459 15 585 287 290 -146 475 31 79 186 479 347 761 14 932 102 102 137,628 33.937 -213 19 447 -993 -126 287 -103.188 177 173 354 1.949 86.691 94.091 -2,989 21.228 Slaff Pa Costs 46.068 o benefii patients, staff and nA¢e ugers durmg the OVID-19 crisis and the imme- Éate afteath OVID-19 General Purpose 66.528 300 -23.090 43.737 OVID-19 Rostri¢ted Funds o fund STP projects as greed by NHS Chaiiiw To- ther HSCT STP Fundkng 12.015 12,014 HSCT Volunte8ri adent P ¢1$ HHLe ealth Héart$ Fund lancln Futures Fund 4,190 2,726 147 337 50.400 -28.518 50,4 NIA WA Total Funds as per balane• •h¢•t 42 532 811427 Pay 26
Section C Notes to the accounts cont Note 9 Transactlons wlth trustees and related parties ff th• charlty has any transa¢tlons wlth related partles (other than the trustee expenses explaln•d In guldan¢e notes) detalls of such transactlons should bo provlded In th1$ note. ff there arn no transactlons to report, please enter "True" In the box or 'Fatse" if there are transactlons to rnport 9.1 Trustee remuneration and benefits This year None of th¢ twstses have been paid any remuneration or recelved any other benefits from an employment wlth thelr charlty or a related entity (True or Fals• TRUE 9.2 Transactlon{s) wlth related parties Please gfve detalls of any transactl¢M undertaken by (or on l>ehalf OQ tho charlty In whlch a related party has a materfal Interes¢ Includlng where funds have been held as agent ft•r rnlatsdPartl If there are no such transactlons, please enter 7nrn' In the box provlded. Thls year There have beon no related party transadlons In the roportlng perlod (True or False) FALSE N•M• of th• trust•e or ml8t•d party R•latlonshlp to charlty D•s¢rlpllon of th• transactlon(•) 8alanc• 8t rlod end Provlslon loF bad d•bts at p?rfod •nd wrltt•n off durlng r•portlng Amount Blrmlngham Community Health¢ar• NHS Foundatlon Trust Payments made to suppllers on behalf of the charl Parent enllty 98.370 98,370 In r•l•tlon to the transa¢tl•MS above. please provid• the ¢ern)s and nd[on8. In¢ludlng any securlty and the naturn of any payment (conslderatlon) to be provlded In settlemenL Invoits to be raised by Birmingham Community Heatthcare NHS FndatI0Th Trusl to recovér amount. For any related paty. please pmvid• details of any guarantees glven or recelved. Last year Ther• hav• boon no related party transactlons In tho roportlng porlod (frue or Falso) Not applicable FALSE Amounts wrftton off durlng rwortlng Nam• of Iho trust•• or related pa R•latSonshlp to ¢harlty Descrlptlon of th• transactlon{s) 8olance at parfod •nd Provlslon lor Imd debts at porl•Jd end Anxbunt Blrrnlngham Communlty Heatthcara NHS Foundallon Trust arent ontity Paym8nts made o suppllers on behalf of the charf 69,990 69.990 In relatlon to the transactlons abovei please provlde the temis and condltlons. Includlng any securlty and th• naturé of anypaymenl (conslderatlon) to be provlded In 8etUemenL Invoice to be ralsed by Blrmingham Community Heallhcare NHS Foundation Trust to recover amount. For any relatsd party, please provide detalls of any guarantees given or recelved. Not applicable Pag• 27