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← North East Ambulance Service Trust Fund

2023-03-31-accounts

NORTH EAST AMBULANCE SERVICE TRUST FUND

CHARITABLE FUNDS ANNUAL REPORT AND ANNUAL ACCOUNTS 2022/23

Charity Number: 1078575

Contents Page
Legal and administrative information 2
The Charity – Structure, Governance and Management
2
The Charity – Purpose 3
Report on activities 3
Financial review 4
Annual Accounts 5
Independent Examiners Report 19

1

The Trustee’s Report

Legal and administrative information Trustees

The Trustee of the Charity is the North East Ambulance Service NHS Foundation Trust. The Directors of the Trust are charged with the management of the Charitable Fund.

The Directors during the year were as follows:

Non-Executive Directors

M Liston Chair of the Charitable Funds Committee HM Suddes Vice–Chair of Charitable Funds Committee P Strachan J Marshall G Morrow P Chandler A Slater RS Sanghera

Executive Directors

H Ray K Scollay to 31/10/2022 T Lake from 31/10/2022 K O’Brien S Segasby J Young from 27/02/2023 S Rushbrooke to 24/02/2023 M Beattie to 31/01/2023 K Noble from 30/01/2023

Principal Office

Ambulance Headquarters, Bernicia House, The Waterfront, Goldcrest Way, Newburn Riverside, Newcastle upon Tyne, NE15 8NY.

Bankers

Virgin Money, Jubilee House, Gosforth, Newcastle upon Tyne, NE3 4PL Nationwide Building Society, Kings Park Road, Moulton Park, Northampton, NN3 6NW

Independent Examiners

Mazars LLP, 30 Old Bailey, London, EC4M 7AU.

The Charity – Structure, Governance and Management

The North East Ambulance Service Trust Fund was established on 30[th] September 1999, under the governing document “A Model Declaration of Trust for NHS Charities”.

Management of the Charity is delegated to the Charitable Funds Committee, chaired by M Liston. The Committee meets no less than twice per year and reviews donations, considers requests for funding and approves the annual report and accounts.

The Committee members have read and had regard to the Charity Commission’s guidance on public benefit as well as other guidance such as the Essential Trustee.

2

The Charity Commission registration number is 1078575.

The Charity - Purpose

The purpose of the charity is “to apply income for any charitable purpose or purposes relating to the National Health Service wholly or mainly for the services provided by North East Ambulance Service Trust Fund.”

The fund currently benefits staff and patient welfare within the boundary of the Trust. Funds can be restricted at the point of donation to benefit staff at a particular Ambulance Station or for patients through our Community First Responder restricted fund.

Report on Activities

The Charity started the year with funds totalling £157,046.

Summary key financial data 2022/23:

Mazars LLP are the Charity’s examiners of the accounts.

The overall fund balance increased by £21,946 during 2022/23.

The Charitable Funds Committee continues to promote the balance of restricted funds to all relevant stakeholders. Information has been provided to staff on the Trust’s intranet page and also on the external web page.

The external site also gives information on how to donate and who to contact to gain further details about the charity. Information is also provided on the Charity leaflet.

Main Achievements

The main achievements during the year are;

3

Financial Review

The financial statements are shown on page 5 onwards.

Day to day management of the fund is carried out by the Financial Services and Treasury Manager, employed by the North East Ambulance Service Foundation Trust. As the costs are nominal; these are not re-charged to the Charity. All Committee members and other staff connected with the Charitable Fund do not receive any remuneration from the Charity.

The Charity does not undertake regular fundraising activities but relies on donations from the general public. The Trustee has not identified any significant risks to the charitable funds and confirms that it complies with the current Charities governing document and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The restricted funds have increased during the year, this was expected in 2022/23 due to the receipt of grants being provided by NHS Charities Together.

4

North East Ambulance Service Trust Fund Annual Accounts

Foreword

These accounts have been prepared by the Trustee as per the Charities Act 2011 and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Statutory Background

The Trustee have been appointed under Section 11 of the NHS and Community Care Act 1990 and comply with the current National Health Service Act 2006. The North East Ambulance Service Trust Funds held on trust are registered with the Charity Commission under Charity Number 1078575.

Statement of trustees' responsibilities

The trustee is responsible for:

The trustee is required under the Charities Act 2011 to prepare accounts for each financial year. These accounts are required to give a true and fair view of the financial position of the funds held on trust, in accordance with the Charities Act 2011. In preparing those accounts, the trustee is required to:

The trustee confirms that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 6 to 18 attached have been compiled from and are in accordance with the financial records maintained by the trustee.

By Order of the Trustee

Signed:

Marie Liston

Date 30/01/2024

Tarryn Lake

Date 30/01/2024

5

North East Ambulance Service Trust Fund Annual Accounts

Statement of Financial Activities for year ended 31 March 2023

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2022-23 2021-22
£ £ £ £
INCOMING RESOURCES:
Donations, Legacies and similar resources
Donations 17,479 0 17,479 10,716
Legacies 0 0 0 12,921
Grants receivable :
- other grants receivable 0 219,287 219,287 0
Total Donations and Legacies 17,479 219,287 236,766 23,637
Operating Activities:
Investment income 5,328 2,089 7,417 1,164
Total incoming resources 22,807 221,376 244,183 24,801
RESOURCES EXPENDED:
Costs of generating funds 360 3,125 3,485 1,918
Charitable expenditure
Activities in furtherance of charitable objectives 12,347 205,158 217,505 119,810
Management and administration 896 352 1,248 1,272
Total resources expended 13,603 208,635 222,238 123,000
Net incoming/(outgoing) resources 9,204 12,741 21,945 (98,199)
Net movement in funds 9,204 12,741 21,945 (98,199)
Fund balances brought forward at 31 March 2022 119,291 37,755 157,046 255,245
Fund balances carried forward at 31 March 2023 128,495 50,496 178,991 157,046
----- End of picture text -----

6

North East Ambulance Service Trust Fund Annual Accounts

Balance sheet as at 31 March 2023

----- Start of picture text -----
Unrestricted Restricted 31-Mar-23 31-Mar-22
Funds Funds Total Funds Total Funds
£ £ £ £
Current assets:
Debtors 47,183 41,664 88,847 24,679
Cash at bank and in hand 128,228 329,978 458,206 257,141
Total current assets 175,411 371,642 547,053 281,820
Creditors: Amounts falling due within one year 46,916 321,146 368,062 124,774
Net current assets 128,495 50,496 178,991 157,046
Total assets less current liabilities 128,495 50,496 178,991 157,046
Net assets 128,495 50,496 178,991 157,046
Funds of the Charity
Unrestricted Income Funds 128,495 128,495 119,291
Restricted Income Funds 50,496 50,496 37,755
Total funds 128,495 50,496 178,991 157,046
----- End of picture text -----

By Order of the Trustee

Signed

Date …………30/01/2024……….

7

North East Ambulance Service Trust Fund Annual Accounts

Statement of Cash flows for year ended 31 March 2023

----- Start of picture text -----
31-Mar-23 31-Mar-22
Total Funds Total Funds
Note
£ £
Net cash provided by (used in) operating activities 200,996 (75,237)
Dividends, interest and rents from investments 3 68 123
Change in cash and cash equivalents in the reporting period 201,064 (75,114)
Cash and cash equivalents at the beginning of the reporting period 257,142 332,256
Cash and cash equivalents at the end of the reporting period 458,206 257,142
----- End of picture text -----

8

North East Ambulance Service Trust Fund Annual Accounts

Notes to the Accounts

1.1 Going Concern

The Charity has decided to prepare the accounts on a “going concern” basis. This decision has been made based on;

1.2 Accounting Policies

The accounting policies used to prepare the Trust Fund accounts are given in the paragraphs below. They have been applied consistently in dealing with items considered material in relation to the accounts.

1.3 Accounting Convention

As the Charity is registered within the United Kingdom, the financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. To ensure the accounts are presented in a true and fair way there may be a need to override the application of the SORP. This is only applicable where the SORP does not specify a Charity “must” follow its’ guidance.

1.4 Incoming Resources

All incoming resources are included in full in the Statement of Financial Activities as soon as the following three factors can be met:

Gifts in kind

9

In all cases the amount at which gifts in kind are brought into account is either a reasonable estimate of their value to the funds or the amount actually realised. The basis of the valuation is disclosed in the annual report.

The Charity exists as a public benefit entity and the recent promotional strategy of the Charity is built around increasing services to the communities in the coming years.

Legacies

Legacies are accounted for as incoming resources once the receipt of the legacy becomes probable. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.

1.5 Resources expended

The funds held on trust accounts are prepared in accordance with the accruals concept. All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.

Cost of generating funds

The costs of generating funds are the costs associated with generating income for the funds held on trust.

Grants payable

Grants payable are payments, made to third parties (including NHS bodies) in the furtherance of the funds held on trust's charitable objectives to relieve those who are sick. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive the grant. This includes grants paid to NHS bodies.

Management and administrative costs

There were no recharges of administrative costs to the North East Ambulance Service NHS Foundation Trust in 2023/24.

Independent examination fees are apportioned across the funds based on fund value at 31[st] March 2023.

1.6 Structure of funds

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified in the accounts as a restricted fund. Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are accounted for as endowment funds. Other funds are classified as unrestricted funds. Funds which are not legally restricted but which the Trustee had chosen to earmark for set purposes are classified funds. The major funds held within these categories are disclosed on notes 10.1 and 10.2 along with an indication of how the funds have arisen.

1.7 Reserves Policy

10

The Trustee has agreed a reserve balance of £1,000 for the unrestricted funds. This reserve is held so that expenditure to ambulance stations for Christmas provisions, which has been provided from unrestricted funds, can be met. Below this level requests for funding from unrestricted funds will be declined until the balance recovers over the £1k threshold. The Trust currently holds £128,495 in unrestricted funds as at 31st March 2023.

By their nature restricted funds are received with the intention of expenditure being incurred and therefore no reserves are kept. However, a delay between receipts and identification of suitable purposes has resulted in some accumulation of fund balances. These balances are invested to maximise returns.

This policy will be reviewed annually by the Charitable Funds Committee prior to the preparation of the accounts.

1.8 Changes in the Basis of Accounting

There has been no change in the basis of accounting during the year.

1.9 Prior Year Adjustments

No adjustment has taken place in the year.

1.10 Pooling Scheme

No pooling scheme operated in the year.

11

2. Prior year comparatives by type of fund

The primary statements provide prior year comparatives in total; this note provides prior period comparatives for the statement of financial activities and the balance sheet for each of the two types of fund that the Charity manage.

Unrestricted funds – statement of financial activity for the year ended 31 March 2023

----- Start of picture text -----
Total Total
2022-23 2021-22
£ £
INCOMING RESOURCES:
Donations, Legacies and similar resources
Donations 17,479 10,716
Legacies 0 12,921
Total Donations and Legacies 17,479 23,637
Operating Activities:
Investment income 5,328 851
Total incoming resources 22,807 24,488
RESOURCES EXPENDED:
Costs of generating funds 360 421
Charitable expenditure
Activities in furtherance of charitable objectives 12,347 28,628
Management and administration 896 966
Total resources expended 13,603 30,015
Net movement in funds 9,204 (5,527)
Fund balances brought forward at 31 March 2022 119,291 124,818
Fund balances carried forward at 31 March 2023 128,495 119,291
----- End of picture text -----

Unrestricted funds – balance sheet as at 31 March 2023

----- Start of picture text -----
31-Mar-23 31-Mar-22
Total Funds Total Funds
£ £
Fixed assets:
Total fixed assets 0 0
Current assets:
Debtors 47,183 24,428
Cash at bank and in hand 128,228 128,176
Total current assets 175,411 152,604
Creditors: Amounts falling due within one year 46,916 33,313
Net current assets 128,495 119,291
Total assets less current liabilities 128,495 119,291
Net assets 128,495 119,291
Funds of the Charity
Total unrestricted funds 128,495 119,291
----- End of picture text -----

12

Restricted funds – statement of financial activity for the year ended 31 March 2023

----- Start of picture text -----
Total Total
2022-23 2021-22
£ £
INCOMING RESOURCES:
Donations, Legacies and similar resources
Grants from NHS Charities Together 219,287 0
Total Donations, Legacies and Grants 219,287 0
Operating Activities:
Investment income 2,089 313
Total incoming resources 2,089 313
RESOURCES EXPENDED:
Costs of generating funds 3,125 1,497
Charitable expenditure
Activities in furtherance of charitable objectives 205,158 91,182
Management and administration 352 306
Total resources expended 208,635 92,985
Net movement in funds 12,741 (92,672)
Fund balances brought forward at 31 March 2022 37,755 130,427
Fund balances carried forward at 31 March 2023 50,496 37,755
----- End of picture text -----

Restricted funds – balance sheet as at 31 March 2023

----- Start of picture text -----
31-Mar-23 31-Mar-22
Total Funds Total Funds
£ £
Fixed assets:
Total fixed assets 0 0
Current assets:
Debtors 41,664 251
Cash at bank and in hand 329,978 128,965
Total current assets 371,642 129,216
Creditors: Amounts falling due within one year 321,146 91,461
Net current assets 50,496 37,755
Total assets less current liabilities 50,496 37,755
Net assets 50,496 37,755
Funds of the Charity
Total restricted funds 50,496 37,755
----- End of picture text -----

13

3. Details of Investment Income

Investment income
Untaxed Interest
Total investment income		 Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2023
2022
Funds
Funds
£
£
£
£
£
5,328
2,089
0
7,417
1,164
5,328
2,089
0
7,417
1,164

Total interest for the year includes £23 of accrued interest.

The interest received in cash related to the Virgin Money bank account, interest received from Nationwide account is transferred out at year-end and therefore offset within the Statement of Cash Flows.

4.1 Details of Resources Expended – Activities for Charitable Objectives

Patients welfare and amenities
Staff welfare and amenities		 Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2023
2022
Funds
Funds
£
£
£
£
£
10,372
198,207
0
208,579
51,086
1,975
6,951
0
8,926
68,724
12,347
205,158
0
217,505
119,810

During the year expenditure patient welfare included Volunteer Community First Responder Equipment, Community Defibs and Positive Action officer community post.

4.2 Analysis of Management and Administration Costs

Independent Examination fee Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2022
2021
Funds
Funds
£
£
£
£
£
896
352
0
1,248
1,272
896
352
0
1,248
1,272

The Charity does not employee staff, so the average head count is zero (2021-22; zero). In addition, no employees received benefits of more than £60k in the period. None of the Trustees received any remuneration or incurred expenses. The positive action officer was provided by NEAS and recharged to the Charity.

14

5. Analysis of Total Resources Expended

Auditors remuneration:
Independent Examination
Fee
Other		 Costs of
Generating
Funds
Costs of
Management
and
Administration
Total
2023
Funds
Total
2022
Funds
Activities
for
Charitable
Restated
Objectives
(Grants to
Individuals-
Staff)
£
£
£
£
£
0
0
1,248
1,248
1,272
3,485
217,505
0
220,990
121,728
3,485
217,505
1,248
222,238
123,000

Support costs for 2022-23 were £0 (2021-22: £0)

6. Net Movement in Funds

Net movement in funds for the year
Net movement in funds available
for future activities		 Total
Total
Unrestricted
Restricted
Endowment
2023
2022
Funds
Funds
Funds
Funds
Funds
Restated
£
£
£
£
£
9,204
12,741
0
21,945
(98,199)
9,204
12,741
0
21,945
(98,199)

7. Fixed Assets

There are currently no fixed assets owned by the Charity.

8. Analysis of Creditors

. Analysis of Creditors
8.1 Amounts falling due within one year:
Other Creditors – NEAS
Deferred Income
Accruals
Total creditors falling due within one year
8.2 Amounts falling due after more than one year:
Total creditors falling due after more than one year
Total creditors		 As at 31
Mar-23
As at 31
Mar-22
£
£
342,716
121,726
21,050
121,726
4,296
3,048
368,062
124,774
£
£
0
0
0
0
368,062
124,774

Other Creditors are solely made up of transactions that have initially been paid by the North East Ambulance Service NHS Foundation Trust. The independent examination fees for current and prior years account for the accruals. Deferred income is receipt in advance of funds for the Positive Action Officer for 2023/24.

15

9. Analysis of Debtors

. Analysis of Debtors
9.1
Amounts falling due within one year:
Trade Debtors
Accrued Income
Total debtors falling due within one year
9.2
Amounts falling due after more than one year:
Trade Debtors
Accrued Income
Total debtors falling due after more than one year
Total debtors		 As at 31
Mar-23
As at 31
Mar-22
£
£
0
0
88,847
24,679
88,847
24,679
£
£
0
0
0
0
0
0
88,847
24,679

Accrued income is for donations which have been banked by North East Ambulance Service NHS Foundation Trust; this amount will be transferred to the Foundation Trust Funds account as part of the settlement of all outstanding balances.

10. Analysis of Funds

10.1 Restricted Funds 2022-23

Restricted Funds
Material funds
A
Teesdale
C
N.Aycliffe
D
Hartlepool
E
First Responders
F
First R. (Cleveland)
G
Florence May Bogey
I
Amble
J
Rapid Response
N
NHCS CT – PA
O
Finance&Resources
P
NHCS CT – CFR
Q
NHCS CT – Dev
Total		 As at 31
Mar-22
Incoming
Resources
Resources
Expended
Transfers
Gains
and
Losses
As at 31
Mar-23
£
£
£
£
£
£
565
22
(64)
0
0
523
107
5
(1)
0
0
111
235
10
(2)
0
0
243
53
2
0
0
0
55
1,580
68
(12)
0
0
1,636
32,121
1,086
(7,074)
0
0
26,133
25
1
0
0
0
26
457
20
(3)
0
0
473
11
35,082
(35,093)
0
0
0
2,601
111
(19)
0
0
2,694
0
181,845
(163,243)
0
0
18,602
0
3,125
(3,125)
0
0
0
37,755
221,377
(208,635)
0
0
50,496

16

10.2 Restricted Funds 2021-22

0.2 Restricted Funds 2021-22
Restricted Funds
Material funds
A
Teesdale
B
Paramedic
C
N.Aycliffe
D
Hartlepool
E
First Responders
F
First R. (Cleveland)
G
Florence May Bogey
H
Northumberland EC
I
Amble
J
Rapid Response
K
North Tyneside RR
L
NHCS CT – Wave 1
M
NHCS CT – Wave 2
N
NHCS CT – Grant
O
Finance&Resources
Total		 As at 31
Mar-21
Incoming
Resources
Resources
Expended
Transfers
Gains
and
Losses
As at 31
Mar-22
£
£
£
£
£
£
775
4
(214)
0
0
565
0
0
0
0
0
0
107
1
(1)
0
0
107
235
2
(2)
0
0
235
53
0
0
0
0
53
1,582
11
(13)
0
0
1,580
33,332
229
(1,440)
0
0
32,121
0
0
0
0
0
0
25
0
0
0
0
25
457
3
(3)
0
0
457
0
0
0
0
0
0
1,496
0
(1,496)
0
0
0
49,910
24
(49,934)
0
0
0
39,852
20
(39,861)
0
0
11
2,603
19
(21)
0
0
2,601
130,427
313
(92,985)
0
0
37,755
130,427

10.3 Details of Material Funds – Restricted Funds

Donation
Name of fund /Grant Legacy Description of the nature and purpose of each fund
A Teesdale Y Restricted to Staff Welfare at Barnard Castle/Middleton
B Paramedic Y Restricted to Paramedic Staff Welfare
C N.Aycliffe Y Restricted to Staff Welfare at this Station
D Hartlepool Y Restricted to Staff Welfare at this Station
E First Responders Y Restricted to First Responder Requirements
F First R. (Cleveland) Y Restricted to First Responder Requirements in Cleveland
G Florence May Bogey Y Restricted to Trust & Staff Welfare within Tees District
H Northumberland EC Y Restricted to Staff Welfare in this region
I Amble Y Restricted to Staff Welfare at this Station
J Rapid Response Y Restricted to the purchase of Rapid Response equipment
K North Tyneside RR Y Restricted to North Tyneside Rapid Staff Welfare
L NHCS CT – Wave 1 Y Remaining funds for Year 2 NHS CT subscription
M NHCS CT – Wave 2 Y Restricted to supporting staff health and wellbeing
N NHCS CT – Grant Y Restricted to a scheme for Positive Action Officer
O Finance & Resources Y Restricted to Staff Welfare in this directorate
P NHCS CT – CFR Y Restricted to a scheme for Volunteer First Responders
Q NHCS CT – Dev Y Restricted to funding for the Development Grant

All funds within the Charity are liquid. The Charity receives donations and legacies due to the appreciation of the healthcare the person or their relative has received. There is often a covering letter with the donations; these often specify that a particular station or area should be the recipient of the funds. This is how funds become restricted in nature. The NHS Charities Together grant was a specific bid for funds, whereas the other amounts were allocations from a national fund.

17

11. Material Uncertainties

There are no material uncertainties around the ability for the Charity to continue.

12. Contingencies

There were no contingent (losses)/gains that have been included in the accounts at 31st March 2023, (31st March 2022 £Nil).

13. Commitments, Liabilities and Provisions

There were no commitments that have been included in the accounts at 31st March 2023, (31st March 2022 £Nil).

14. Trustee and Connected Persons Transactions

There were no transactions to connected persons during the year ended 31st March 2023, (31st March 2022 £Nil).

15. Loans or Guarantees, Secured Against Assets of the Charity

There were no loans or guarantees secured against the assets of the charity as at 31st March 2023, (31st March 2022 £Nil).

16. Connected Organisations

There were no transactions to connected organisations or persons during the year ended 31st March 2023, (31st March 2022 £Nil).

17. Related Party Transactions

During the year none of the Directors or members of the key management staff or parties related to them has undertaken any material transactions with the Charitable Trust. The recording of any conflict of interest is incorporated into the form when staff request access to funds and also for each item within the Charitable Funds Committee meetings.

The only related party is North East Ambulance Service NHS Foundation Trust whose Board is the Trustee of the Charity. The balances between the 2 organisations at year-end are

North East Ambulance Service NHS FT

As at 31
 As at 31
Mar-23 Mar-22
£ £
Debtors 49,483 23,637
Creditors (339,591) (121,726)
2022-23 2021-22
£ £
Expenditure (217,865) (120,228)
Income 17,479 24,655

18

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