NORTH EAST AMBULANCE CHARITY
CHARITABLE FUNDS ANNUAL REPORT AND ANNUAL ACCOUNTS 2023/24
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 Examiner’s Report | 18 |
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 P Chandler Vice–Chair of Charitable Funds Committee P Strachan J Marshall G O’Hare From 01/05/2023 G Morrow A Slater RS Sanghera H Ray T Lake K O’Brien M Evans From 29/01/2024 S Segasby J Young K Noble K McQuade From 01/03/2023 P Nicholson From 19/06/2023 A Hodge From 01/05/2023
Executive Directors
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 Examiner
David Hoose FCA, Forvis 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 quarterly and reviews donations, considers requests for funding and approves the annual report and accounts.
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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. 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 £178,991.
Summary key financial data 2023/24:
-
Throughout the year a total of £32,515 income was received with charitable donations (£14,150) and investment income (£18,365).
-
In 2023/24 NHS Charities Together grants were received £82,707. Of this value, £50,832 was the continuation of existing projects in relation to the Community Defibrillation Programme and the Positive Action Officer. The remaining amount was to support the development of the Charity £31,875.
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An additional grant for £90,037 was received from Sunderland City Council to support their Healthy City Plan (HCP).
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Expenditure incurred was £118,434. The majority of this expenditure related to utilising the NHS CT grants which totalled £95,473 of income. There was also £49,078 expended on the HCP grant.
-
The management and administration costs are the fee for the independent examination of the account (£1,248). Other costs of generating funds of £2,081 relate to fees for a charitable donation website and NHS CT yearly subscriptions.
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Fund Balance as at 31[st] March 2024: £265,816 of which £111,523 are restricted
David Hoose of Forvis Mazars LLP is the Charity’s independent examiner of the accounts.
The overall fund balance increased by £86,825 during 2023/24.
The Charitable Funds Committee continues to promote the balance of restricted funds to all relevant stakeholders.
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;
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Delivering a project to increase our Community First Responder volunteers by over 50% and the total number of schemes by 30%.
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The positive action officer project has seen a real increase in community engagements and reaching communities not often aware of the resources available to them. We received a grant to extend this programme by 2 years.
3
- Providing Defibrillators to Communities without coverage to assist those areas with adverse health deprivation. For 2023/24 this includes targeted support to the Sunderland Area via the Healthy City Plan.
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 2023/24 due to the receipt of grants being provided by NHS Charities Together.
North East Ambulance Service Trust Fund Annual Accounts
4
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:
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keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the funds held on trust and to enable them to ensure that the accounts comply with requirements in the Charities Act 2011:
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establishing and monitoring a system of internal control; and
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establishing arrangements for the prevention and detection of fraud and corruption.
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:
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apply accounting policies on a consistent basis.
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make judgements and estimates which are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.
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
Stuart Corbridge
Date 29/01/2025
Tarryn Lake
Date 29/01/2025
North East Ambulance Service Trust Fund Annual Accounts
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Statement of Financial Activities for year ended 31 March 2024
| INCOMING RESOURCES: | Unrestricted Funds £ |
Restricted Funds £ |
Total 2023-24 £ |
Total 2022-23 £ |
|---|---|---|---|---|
| Donations, Legacies and similar resources | ||||
| Donations | 14,150 | 0 | 14,150 | 17,479 |
| Grants receivable : | ||||
| -other grants receivable | 0 | 172,744 | 172,744 | 219,287 |
| Total Donations, Grants and Legacies | 14,150 | 172,744 | 186,894 | 236,766 |
Other Activities: |
||||
| Investment income | 15,067 | 3,298 | 18,365 | 7,417 |
| Total incoming resources RESOURCES EXPENDED: |
29,217 | 176,042 | 205,259 | 244,183 |
| Costs of generating funds | 206 | 19,201 | 19,407 | 3,485 |
Charitable expenditure |
||||
| Activities in furtherance of charitable objectives | 2,489 | 95,290 | 97,779 | 217,505 |
| Management and administration | 724 | 524 | 1,248 | 1,248 |
| Total resources expended | 3,419 | 115,015 | 118,434 | 222,238 |
| Net movement in funds | 25,798 | 61,027 | 86,825 | 21,945 |
| Fund balances brought forward at 31 March 2023 | 128,495 | 50,496 | 178,991 | 157,046 |
| Fund balances carried forward at 31 March 2024 | 154,293 | 111,523 | 265,816 | 178,991 |
North East Ambulance Service Trust Fund Annual Accounts
6
Balance sheet as at 31 March 2024
| Current assets: Stocks ~~ee~~ |
Unrestricted Funds £ ~~ee~~ |
Restricted Funds £ ~~ee~~ |
31-Mar-24 Total Funds £ 0 ~~ee~~ |
31-Mar-23 Total Funds £ 0 ~~ee~~ |
|---|---|---|---|---|
| Debtors | 76,288 | 95,600 | 171,888 | 88,847 |
| Cash at bank and in hand | 128,341 | 426,034 | 554,375 | 458,206 |
| Total current assets | 204,629 | 521,634 | 726,263 | 547,053 |
| Creditors: Amounts falling due within one year | 50,336 | 410,111 | 460,447 | 368,062 |
| Net current assets | 154,293 | 111,523 | 265,816 | 178,991 |
| Total assets less current liabilities | 154,293 | 111,523 | 265,816 | 178,991 |
| Net assets | 154,293 | 111,523 | 265,816 | 178,991 |
| Funds of the Charity Unrestricted Income Funds |
||||
| 154,293 | 154,293 | 128,495 | ||
| Restricted Income Funds | 111,523 | 111,523 | 50,496 | |
| Total funds | 154,293 | 111,523 | 265,816 | 178,991 |
By Order of the Trustee Signed
Stuart Corbridge
Date 29/01/2025
North East Ambulance Service Trust Fund Annual Accounts
Notes to the Accounts
7
1.1 Going Concern
The Charity has decided to prepare the accounts on a “going concern” basis. This decision has been made based on;
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the Charity having a history of good financial performance including significant growth in the value of the funds over the past few years. Plans to utilise current and future funds are in place.
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there are no significant operational or other risks that would jeopardise the Charity’s continuing operations
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the Trustee, along with the Charitable Funds Committee, have no plans to wind down the operations of the Charity, if anything promotion has taken place during the year to enable the Charity to increase the level of income it receives in the next and future financial periods
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currently, the main debtor and creditor of the Charity is North East Ambulance NHS Foundation Trust and therefore cash balances are expected to remain liquid in the next financial period
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Further grants from NHS Charities Together has resulted in further grants in 2023-24, with some of those running until to the end of 2024/25.
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.
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:
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entitlement - arises when a particular resource is receivable or the charity's right becomes legally enforceable;
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probability - when it is probable that the incoming resource will be received;
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measurement - when the monetary value of the incoming resources can be measured with sufficient reliability.
Gifts in kind
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Assets given for distribution by the funds are included in the Statement of Financial Activities only when distributed.
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Assets given for use by the funds (e.g. property for its own occupation) are included in the Statement of Financial Activities as incoming resources when receivable.
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Gifts made in kind but on trust for conversion into cash and subsequent application by the funds are included in the accounting period in which the gift is sold.
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.
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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 2024.
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 designated 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
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 £154,293 in unrestricted funds as at 31st March 2024.
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.
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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.
2. Prior year comparatives by type of fund
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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 2024
| INCOMING RESOURCES: | Total 2023-24 £ |
Total 2022-23 £ |
|---|---|---|
| Donations, Legacies and similar resources | ||
| Donations | 14,150 | 17,479 |
| Grants receivable : | ||
| Total Donations and Legacies | 14,150 | 17,479 |
Operating Activities: |
||
| Investment income | 15,067 | 5,328 |
| Total incoming resources | 29,217 | 22,807 |
| RESOURCES EXPENDED: | ||
| Costs of generating funds | 206 | 360 |
Charitable expenditure |
||
| Activities in furtherance of charitable objectives | 2,489 | 12,347 |
| Management and administration | 724 | 896 |
| Total resources expended | 3,419 | 13,603 |
| Net movement in funds | 25,798 | 9,204 |
| Fund balances brought forward at 31 March 2023 | 128,495 | 119,291 |
| Fund balances carried forward at 31 March 2024 | 154,293 | 128,495 |
Unrestricted funds – balance sheet as at 31 March 2024
| Current assets: Debtors |
31-Mar-24 Total Funds £ |
31-Mar-23 Total Funds £ |
|---|---|---|
| 76,288 | 47,183 | |
| Cash at bank and in hand | 128,341 | 128,228 |
| Total current assets | 204,629 | 175,411 |
| Creditors: Amounts falling due within one year | 50,336 | 46,916 |
| Net current assets | 154,293 | 128,495 |
| Total assets less current liabilities | 154,293 | 128,495 |
| Net assets | 154,293 | 128,495 |
| Funds of the Charity Total Unrestricted funds |
||
| 154,293 | 128,228 |
Restricted funds – statement of financial activity for the year ended 31 March 2024
Total Total
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| INCOMING RESOURCES: | 2023-24 £ |
2022-23 £ |
|---|---|---|
| Donations, Legacies and similar resources | ||
| Grants from NHS Charities Together | 172,744 | 219,287 |
| Total Donations, Legacies and Grants | 172,744 | 219,287 |
Operating Activities: |
||
| Investment income | 3,298 | 2,089 |
| Total incoming resources | 176,042 | 2,089 |
| RESOURCES EXPENDED: | ||
| Costs of generating funds | 19,201 | 3,125 |
Charitable expenditure |
||
| Activities in furtherance of charitable objectives | 95,290 | 205,158 |
| Management and administration | 524 | 352 |
| Total resources expended | 115,015 | 208,635 |
| Net movement in funds | 61,027 | 12,741 |
| Fund balances brought forward at 31 March 2022 | 50,496 | 37,755 |
| Fund balances carried forward at 31 March 2023 | 111,523 | 50,496 |
Restricted funds – balance sheet as at 31 March 2024
| Current assets: Debtors |
31-Mar-24 Total Funds £ |
31-Mar-23 Total Funds £ |
|---|---|---|
| 95,600 | 41,664 | |
| Cash at bank and in hand | 426,034 | 329,978 |
| Total current assets | 521,634 | 371,642 |
| Creditors: Amounts falling due within one year | 410,111 | 321,146 |
| Net current assets | 111,523 | 50,496 |
| Total assets less current liabilities | 111,523 | 50,496 |
| Net assets | 111,523 | 50,496 |
| Funds of the Charity Total restricted funds |
||
| 111,523 | 50,496 |
3. Details of Investment Income
| e | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total |
| Funds | Funds | Funds | 2024 | 2023 |
| Funds | Funds |
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| Investment income Untaxed Interest Total investment income |
£ £ £ £ £ 15,067 3,298 0 18,365 7,417 15,067 3,298 0 18,365 7,417 |
|---|---|
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. The increase in interest is due to the increase in Interest rates and cash balances.
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 2024 2023 Funds Funds £ £ £ £ £ 1,500 95,290 0 96,790 208,579 989 0 0 989 8,926 2,489 95,290 0 97,779 217,505 |
|---|---|
During the year expenditure on patient welfare included Volunteer Community First Responder Equipment, Expenditure on Defibrillators for the Sunderland Health City Plan grant and Positive Action officer community post. There was also expenditure on the development grant where the Charity purchased resource from the NHS Trust.
4.2 Analysis of Management and Administration Costs
| Independent Examination fee | Unrestricted Restricted Endowment Total Total Funds Funds Funds 2024 2023 Funds Funds £ £ £ £ £ 724 524 0 1,248 1,248 |
|---|---|
| 724 524 0 1,248 1,248 |
The Charity does not employee staff, so the average head count is zero (2022-23; 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 and the developments grant funded post was provided by NEAS and recharged to the Charity.
5. Analysis of Total Resources Expended
Costs of Costs of Management Total
Total
13
| Independent examiner’s fee Bought-in services from NHS Other |
Generating Funds and Administration 2024 Funds 2023 Funds Activities for Charitable Restated Objectives (Grants to Individuals- Staff) £ £ £ £ £ 0 0 1,248 1,248 1,248 17,326 0 0 17,236 0 2,081 97,779 0 99,860 220,990 |
|---|---|
| 19,407 97,779 1,248 118,434 123,000 |
Support costs for 2023-24 were £0 (2022-23: £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 2024 2023 Funds Funds Funds Funds Funds Restated £ £ £ £ £ 25,798 61,027 0 86,825 21,945 |
|---|---|
| 25,798 61,027 0 86,825 21,945 |
7. Fixed Assets
There are currently no fixed assets owned by the Charity.
8. 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-24 As at 31 Mar-23 £ £ 454,903 342,716 0 21,050 5,544 4,296 |
|---|---|
| 460,447 368,062 |
|
| £ £ 0 0 |
|
| 0 0 |
|
| 460,447 368,062 |
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.
9. Analysis of Debtors
| As at 31 | As at 31 | ||
|---|---|---|---|
| Mar-24 | Mar-23 | ||
| 9.1 | Amounts falling due within one year: | £ | £ |
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| 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 |
0 0 171,888 88,847 |
|---|---|
| 171,888 88,847 |
|
| £ £ 0 0 0 0 |
|
| 0 0 |
|
| 171,888 88,847 |
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 2023-24
| Restricted Funds Material funds A Teesdale B Health City Plan 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-23 Incoming Resource s Resources Expended Transfers Gains and Losses As at 31 Mar-24 £ £ £ £ £ £ 523 54 (3) 0 0 574 0 90,049 (49,269) 0 0 40,780 111 11 (1) 0 0 121 243 25 (2) 0 0 266 55 5 0 0 0 60 1,636 168 (8) 0 0 1,796 26,133 2,679 (134) 0 0 28,678 26 3 0 0 0 29 473 48 (2) 0 0 519 0 35,083 (35,083) 0 0 0 2,694 276 (14) 0 0 2,956 18,602 15,763 (11,239) 0 0 23,126 0 31,878 (19,260) 0 0 12,618 50,496 176,042 (115,015) 0 0 111,523 |
|---|---|
10.2 Restricted Funds 2022-23
Incoming Gains As at 31 Resource Resources and As at 31 Mar-22 s Expended Transfers Losses Mar-23
Restricted Funds
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| 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 |
£ £ £ £ £ £ 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 |
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 | |
| 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 | |
| I | Amble | Y | Restricted to Staff Welfare at this Station | |
| J | Rapid Response | Y | Restricted to the purchase of Rapid Response equipment | |
| 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.
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 2024, (31st March 2023 £Nil).
13. Commitments, Liabilities and Provisions
There were no commitments that have been included in the accounts at 31st March 2024, (31st March 2023 £Nil).
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14. Trustee and Connected Persons Transactions
There were no transactions to connected persons during the year ended 31st March 2024, (31st March 2023 £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 2024, (31st March 2023 £Nil).
16. Connected Organisations
There were no transactions to connected organisations or persons during the year ended 31st March 2024, (31st March 2023 £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-24 | Mar-23 | |
| £ | £ | |
| Debtors | 171,889 | 49,483 |
| Creditors | (454,903) | (339,591) |
| 2023-24 | 2022-23 | |
| £ | £ | |
| Expenditure | (115,312) | (217,865) |
| Income | 104,187 | 17,479 |
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Independent Examiner’s Report to the Trustees of North East Ambulance Service Trust Fund
I report on the financial statements of North East Ambulance Service Trust Fund for the year ended 31 March 2024, which are set out on pages 6 to 17.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
-
It is my responsibility to:
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examine the financial statements under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 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
In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect:
-
accounting records were not kept in respect of North East Ambulance Service Trust Fund in accordance with section 130 of the 2011 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
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financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
David Hoose FCA Forvis Mazars LLP 30 Old Bailey London EC4M 7AU
29/01/2025
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