2024-03-31-accounts

bright northumbria healthcare charity annual report and accounts 2023-24 Ti 'weèi.

head of charity foreword

Whatever ‘normal’ is following the COVID-19 pandemic, this “ past year truly felt like we had reached that stage. The joy of interacting in person, holding celebration events or musical performances within hospitals were back and didn’t we all enjoy it!

During the year we updated our branding and wanted to really use this as an opportunity to refresh and demonstrate what we want to achieve as a charity. We are Bright, our new branding is vibrant, and our aim is to add a bit of ‘brightness’ to our patients, staff and communities.

Robert Graham, Head of Charity

Longstaff retiring. It is an enormous privilege and responsibility to take on this role and I am extremely excited to look ahead at what can be achieved over the coming years.

We feel that this ethos is more important than ever following a number of difficult years for our patients, staff and communities. By focussing on things such as celebrating our volunteers, partnering with Wag & Co and enhancing patient and staff environments, we are helping bring that bit of ‘brightness’ to some of the people that need it most.

As a charity it is also incredibly important for us to thank all of our supporters, whether someone has kindly donated, given up their time or just shared our work on social media, we couldn’t achieve what we do without your support.

This past year has also been a period of change for the charity with our long-standing Head of Charity, Brenda

Thank you!

contents

Message from the Chair of Statement of trustees 4-5 29 ~~ee~~ Northumbria Healthcare ~~ee~~ responsibilities

30 Foreword

6-7 Objectives and activities

8-9 Our year in numbers

31-34 Independant auditors report

10-15 Our programmes 10-11 - Northumbria Volunteer Service 12 - Healing Arts Programme 13 - Patient and staff experience 14-15 - International

35 Statement of financial activity 36 Balance sheet

- 37 42 Accounting policies

16-17 Our partners

- 43 49 Notes to the financial statement

- 18 19

Our community

Charity Development Groups 20-21 (CDG)

22-27 Finance Review

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message from the chair of northumbria healthcare

It is my pleasure to introduce you to the Annual Report of our Bright Northumbria Healthcare Charity.

Grateful thanks to everyone who helps Bright to support our local people. In particular, thanks to everyone who has been working hard to administer the charity in this time of change. Brenda Longstaff, longstanding head of charity, retired in December 2023, and we will long remember her dedication to this charity and the people we serve. Bright is now in the capable hands of Rob Graham, who was successfully appointed head of charity in January 2024.

Bright would not be what it is today without the generosity of all our donors and fundraisers who have done so much for us over the past year. The funds

which have been received are making a huge difference to patient care in so many ways across Northumberland and North Tyneside. Our hard-working NHS teams are always looking at the best ways of using these funds so we can add the extra comforts and amenities that are not able to be provided by core NHS funds.

In this period the funding Bright has been able to channel into the healing arts and environment work feels very important, as does the investment in staff health and wellbeing support. The work done on enhancing the environment has made a huge difference for patients and staff – for example, where the charity was

able to transform the environment for children and adolescent mental health services in North Shields. Charity funding has also ensured a partnership between Trust, charity and external organisations such as Wag & Company, who provide wellbeing visits from friendship dogs to staff and patients.

Our volunteers are the beating heart of our Trust – they represent the best of our community’s commitment to looking after each other. I feel so proud of the work our volunteers deliver, and I thank you all.

Sir Paul Ennals CBE Chair of Northumbria Healthcare

Sir Paul Ennals CBE

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objectives and activities

The governing documents for the funds consist of a declaration of trust dated 18 May 2000.

Key Objectives

Categories of spend approved by Corporate Trustee

The governing document states the charity’s principle objective as being:

“… for any charitable purpose or purposes relating to the National Health Service”.

More specifically, the charity aims to support charitable initiatives, which would not normally be financed by NHS exchequer funding, to enhance and add additional value to the delivery of healthcare to the residents of the Trust area.

Patient and staff welfare –

to provide additional comforts, over and above that which would be provided as standard by the NHS, to enhance the patient and staff experience.

Medical equipment –

to ensure that our patients have access to the latest technology and that additional equipment is made available to improve the patient experience and support members of staff who are delivering their care. Charitable funds cannot be used to purchase or replace core NHS equipment.

– Patient environment

to deliver a high-quality healing arts programme in collaboration with patients, staff, volunteers, and the local community, to improve the hospital environment. To use the arts to develop and deliver high quality interior design projects for areas of special need and sensitivity, that help to support the needs of patients and their relatives. To work with architects and designers to integrate the arts to enhance patient and staff experience.

Staff education –

to support professional development of members of staff in terms of attendance at speciality events, and allow access to training that would not normally be funded through standard funding streams. The charity cannot support requests from individuals for funding for professional qualifications.

Research –

to support a continuous programme of research, which aims to improve treatment for thousands of patients across the NHS. To promote innovation and service improvement through providing a platform for staff to share ideas.

Health Inequalities –

to add value to ongoing public health work by the trust to tackle health inequalities affecting our patients.

– CSR

to create opportunities to engage with local communities in keeping with the trust’s Community Promise.

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bright right 15515 our year in numbers Oyer Over visits to Tanzania Music in Hospitals visits 481 57 | 68 £13,000 | 39,500 Amount raised by GNR hours of NVS Volunteers, time GNR runners members of staff attended breakfast at Tilbury's Volunteer Long Service awards handed out Over 104 783 bids Xmas patient gifts delivered 166,500 | 385,416 hot drinks sold customers in our NVS shops

our programmes

Northumbria Volunteer Service

The Northumbria Volunteer Service (NVS) makes a unique and invaluable contribution to patients, visitors and staff¬ at Northumbria Healthcare NHS Foundation Trust.

Our service is an integral part of the Trust and Bright Charity, playing its part in helping provide ‘outstanding’ care for our patients and local communities, whilst also supporting Trust staffing their roles.

Volunteers have always played a valued and important role within the Trust and the NHS in general and this year has been no different. However, since COVID-19 the landscape and challenges for both volunteering and the NHS have changed significantly.

It is clear that Northumbria Volunteer Service needs to reflect this in the ‘here and now,’ whilst also looking to continue to provide an outstanding, innovative and inclusive service for

the future. Which is why over the past year we have created a new three-year strategy for the service.

A number of organisations are now available to support volunteering within the NHS such as Helpforce and the National Council for Voluntary Organisations (NCVO), whilst high profile studies and reports have been published on the subject such as NHS Volunteering Taskforce: Report and Recommendations (NHS England, June 2023) and Adding Value through Volunteering in NHS Trusts: A resource for volunteer service managers and policy leads (The Kings Fund, May 2022).

These developments demonstrate that volunteer services within NHS Trusts are no longer seen as ‘nice to have’ but are now seen as an integral part to patient care and staff support. They also demonstrate that there is a

wider world of support and guidance which, as a service over the last year, we have been keen to be involved in.

2023/24 certainly felt a more ‘normal’ year following the COVID-19 pandemic. Our numbers of volunteers remain relatively stable, and it was great to see the return of volunteer celebration events such as Volunteers Week and our long service awards where we celebrated over 900 combined years of volunteering at our events and where we handed out long service awards from 5 to 35 years.

It was also fantastic to see one of our volunteers attending Westminster Abbey to celebrate the NHS 75th Birthday whilst two of our volunteers also attended the Duchess of Northumberland’s annual garden party.

Our volunteers bring something incredibly special to the Trust so it was great to see them fully back following the pandemic, whilst also being properly celebrated for the service they provide. We thank all of our volunteers who have given their time and energy to their roles within the Trust over the past year.

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Healing Arts Programme

It has been a particularly exciting year for the charity’s long standing Healing Arts Programme which included initiatives covering the whole spectrum of the arts. It is a long-held view of Bright Charity that the arts can have a significant, positive impact on patients, visitors and staff who attend hospital.

It has been an exciting year in the Trust with new build projects such as the Health and Care Academy opening and continued planning for the opening of the new hospital in Berwick upon Tweed. Due to the affection and respect that the charity’s Healing Arts Programme is held within the Trust, the arts team has been heavily involved in both of these new build projects. Their work has included collaborating with staff, the local community and local schools to create artwork for the new buildings. It is important that these buildings reflect our local communities and the arts is a key method in which we can do this.

This year following the COVID-19 pandemic we were able to begin having musical performances back in the hospital environment. These performances took different forms such as local musicians, local school choirs at Christmas and a return of performers through the organisation Music in Hospitals, whose performers entertained many patients and staff within our hospitals. These performances have been incredibly well received, especially from patients on our wards, and our Healing Arts Programme will continue to prioritise these events as a regular, core activity due to their popularity and clear benefit.

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Patient and Staff environment

Like the benefits of providing artwork for hospitals, improving the hospital environment for both patients and staff can have real, tangible benefits for recovery, care and morale.

high standard of delivery of these projects which have been facilitated by the charity team.

Some of the transformations have been truly inspiring and have been met with hugely positive reactions from both patients and staff. However, instead of writing about these changes the charity team would prefer to show them…

Over the past few years this area of focus for the charity has dramatically increased, partly due to the recognition of how the charity can support this type of work but also due to the innovative,

Having our day room refurbished has made a huge difference already. The room is bright and welcoming; families have commented on the colour scheme and soft furnishings. Karen has worked really closely with us and what we wanted the room to be used for, she measured up and has manged to get a small dining table in the room as we requested.

Sharon, Modern matron

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International

This year Northumbria Healthcare NHS Foundation Trust continued its international partnership with Kilimanjaro Christian Medical Centre (KCMC). The management and facilitation of this partnership is supported by the Bright Northumbria Healthcare Charity.

The CwPAMS 2.0 (Commonwealth Partnership for Antimicrobial Stewardship) Programme, funded by THET, continued throughout the year as a partnership between two of the trust’s senior pharmacists and a group of senior pharmacists in Tanzania.

The project continues to go from strength to strength with the project team making great progress on proposed objectives, for example:

• An AMS workshop was held at KCMC to deliver teaching and training.

• A suite of public health materials has been developed to communicate important messages to patients and local communities about AMS and infection prevention etc.

• Both UK and Tanzanian colleagues have received training around a variety of areas relating to AMS to build knowledge and expertise in the area, for example around specific diseases like malaria.

• Infection, prevention and control tools are being developed, with input from IPC staff within the trust.

Through the year there were two trips to Tanzania in June and November. These trips focussed on particular areas agreed between KCMC and the international project team based on clinical requirements. These areas of focus included surgical laparoscopy, burns, stoma care and infection control. Both visits were very successful and beneficial for staff involved from both the UK and Tanzania.

We are also incredibly pleased to report that a 40-foot shipment of donated medical supplies and equipment, donated by Northumbria Healthcare NHS Foundation Trust, has been safely received by KCMC.

The container, which contained everything from diagnostic equipment to packs of dressings and surgical instruments, has been gratefully received by KCMC. The equipment were items which were either no longer in use or reconditioned by the trust and so donating it in this way, has provided a socially responsible solution, seeing it being recycled and continue to benefit patients across the world, rather than simply being disregarded as waste. Sourcing and

collating the donations and coordinating the logistics of the shipment was a very complex project and it has taken nearly two years to complete.

Bright has continued to provide support to the trust’s international recruitment by way of funding and sourcing a ‘warm welcome to Northumbria’ pack for newly arriving international staff. The pack contains items such as a blanket, fleece jacket and hat and gloves etc, to support international colleagues during their settling in period in the UK / trust. Colleagues always very gratefully receive the packs.

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our partners

Bright Charity has over a number of years worked with partners in order to help deliver our aims and objectives. The charity also feels it is important to work with other regional voluntary sector organisations, taking our position as a

Newcastle Eagles Community Foundation

We continue to partner with Newcastle Eagles Community Foundation on their Hoops4Health programme. This programme works with schools to use basketball and sport as a driver to encourage children to engage with healthy eating and physical activity.

By partnering with Newcastle Eagles Community Foundation, it enables a number

key regional organisation within the voluntary sector seriously because it is clear by working collaboratively can create a bigger impact for our patients and communities.

of schools within the areas of North Tyneside and Northumberland to benefit from this programme, which in turn plays an important part in helping encourage children from a young age to do things like exercise and healthy eating, which can help prevent illness whilst also play an impact on reducing health inequalities.

Whitley Warriors Ice Hockey Team

A new partnership this year was launched with our local ice hockey team, Whitley Warriors.

Following new management, who have a community focus, the charity agreed to work with the warriors to help with their ‘Face off to Stigma’ mental health awareness campaign.

Included within this partnership was an exciting opportunity for the charity to move into the

Charlotte Tilbury

Bright’s partnership with Charlotte Tilbury at Fenwick’s department store in Newcastle city centre has become a firm favourite amongst Trust staff.

area of podcasting for the first time. A three-part podcast series was released which looked at the lives and mental health of the team’s general manager, coach and player. The podcasts were very well received and have given the charity team the encouragement to continuing moving in these new and exciting areas.

Our ‘Breakfast at Tilbury’s’ events for staff continue to prove extremely popular and are a really special treat for the staff lucky enough to attend.

Wag & Co

Our partnership with Wag & Co has continued to go from strength to strength and very much deserves its reputation as our very own ‘doggy prescription service.’

Our Wag volunteers, both human and canine, have well and truly established themselves

both with patients and staff as a key part to our organisation.

The charity continues to receive positive feedback on this initiative and has seen the areas covered by Wag increase during the year.

Music in Hospitals

Musical performances in hospital are incredibly popular with patients, visitors and staff which is why the charity were delighted to reintroduce our work with Music in Hospitals this year following a pause due to the COVID-19 pandemic.

These performances were well received immediately and have produced some heartwarming stories which have truly meant a lot to all those involved.

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our community

As part of the Trusts continued ‘Community Promise’ the charity has used its unique position to support this work.

Through our volunteering service, schools, businesses and young volunteers continue to be engaged with to help efforts to use volunteering as a vehicle to develop young people within their communities, give people exposure to healthcare as a future career aspiration or assist a corporate organisation with their corporate social responsibilities.

The charity has placed greater emphasis this year on getting out into the community we serve and sharing our message. Whether that’s a local church group, voluntary organisation or local school, sharing the message of the charity and also our volunteering service has been an important fixture of our past year.

staff which go towards helping the children of colleagues or in the local community.

Finally at Bright Charity we feel it’s important to celebrate the important milestones and understand our shared history together. During the year a number of important birthdays took place, in particular Hexham General Hospitals 20th birthday and Wansbeck General Hospitals 30th birthday. It was an amazing sight to see staff past and present, surrounded by photographs and memories from over the years of all of the inspirational achievements that take place in these hospitals which are at the heart of their communities.

Bright Charity has also felt it important to contribute to community issues, particularly during a time when the cost-of-living crisis has hit our region hard. So, this year we have again held a school uniform appeal which has resulted in second hand uniforms being donated by

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- Jolly trolley Jolly

“The Jolly Trolley is just one example of Trolley the work Bright charity carries out to enhance the patient experience across Northumbria Healthcare NHS Foundation Trust. Through generous donations we are able to bring this positive experience, as not only is it stimulating and interactive but it is also fully portable which makes this available for even our most frail and vulnerable patients.”

charity development groups (CDG)

Karen, Bright Charity

Wansbeck General Hospital - PEG grab bags

Trust-wide

VR headsets for oncology day units

NSECH

Maternity - Apnoea monitor, CTG machine & Neonatal resuscitaire

NTGH

Ward 20 NTGH - Ramblegard falls alarms kits

Ward 15 – ECG machine

Berwck – Jolly trolley

HGH

Bladder scanner

Anatomical ear

Falls Tech Teton 1

WGH

Marsden MBF-6000 Body Composition Scale with Printer

Communities

Corbridge District Nurses – Hoist scales

Environment

Mortuary viewing room Ward 24 NTGH – dayroom and quiet room refurbishment

Alnwick – dayroom refurbishment

Blyth ward 2 – dayroom & quiet room refurbishment

Child health – outdoor play area OPD Breast clinic quiet room

“We created these bags so that our patients had a safe and identifiable place to store their spare feeding tube supplies.

These will be distributed to all patients in the community who currently have a feeding tube, as well as patients in hospital getting a new tube placed.

We’re really excited to see the difference this will make to patients’ lives, and want to thank Bright Charity for their support.”

Robyn, Staff nurse

CAMHS - corridor

Following the success of the initial CAMHS project to refurbish the waiting room and reception, further funding was agreed so that the ‘free spirited’ theme could be continued down into the main corridors.

The goal of this refurbishment was to encourage a feeling of safety for service users.

Feedback received from service users has been positive, and a recent audit of the service highlighted the environment as being ‘good.’

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FINANCIAL REVIEW

Reserves and Investments

Finance Review

The net assets of the Charitable Funds as at the 31st March 2024, were £6,481,000 (31 March 2023 £4,674,000). Overall net assets increased by £1,807,000.

Unrestricted funds increased by £259,000 to £2,507,000 whilst restricted funds increased by £1,548,000 to £3,974,000. Receipt of restricted legacies was the main factor behind the increase in restricted fund balances.

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Income Source 2023/24 % 2022/23 %
Donations £495,000 16 £197,000 9
Legacies £1,117,000 37 £983,000 43
Charitable Activities £1,204,000 40 £966,000 43
Investment Income £195,000 7 £117,000 5
Total £3,011,000 100 £2,263,000 100
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to enhance patient and staff welfare. The remaining expenditure comprised the costs of purchasing goods to be resold in the Charity run on site hospital shops and administrative and support costs.

Expenditure during 2023/24 totalled £1641,000 and the “Contribution towards the NHS” in the form of Charitable Grants totalled £385,000. This expenditure relates to medical and other equipment purchases such as IT and furniture

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Total Expenditure 2023/24 % 2022/23 %
Purchase of new equipment £25,000 2 £74,000 5
New building and refurbishments £19,000 1 £14,000 1
Patient education and welfare £213,000 13 £337,000 22
Staff Education and welfare £43,000 3 £30,000 2
Information technology £34,000 2 £4,000 0
Grants to other charities £51,000 3 £21,000 1
Support costs and overheads £222,000 13 £186,000 12
Fundraising Costs £31,000 2 £75,000 5
NVS Shop purchases and overheads £1,003,000 61 £792,000 52
Total £1,641,000 100 £1,533,000 100
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The free reserves of the charity (those available for use by the trustees) stand at £2,507,000 which is an increase of £259,000 from 2022/23. The increase was attributable to the level of legacy income received in the year. Plans are being made to spend these legacies in line with the donors’ wishes.

The Trustee has established a Reserves and an Investment Policy to achieve its aim of supporting a healthy future by assisting the long-term future of Bright Charity.

The Reserves policy has the objective of retaining sufficient funds to cover the known commitments and future plans of the Charity. Trustees consider that in the medium term it should be the aim that reserves should be not less than 12 month’s noncommitted expenditure and not greater than 18 month’s non-committed expenditure. This would currently equate to reserves of approximately £800,000 to £1,200,000.

The investment policy which the Charity operated during 2023/24 was established in July 2013 and last reviewed by the Charitable Funds Committee in March 2023.

• The main objectives of the investments are: • To achieve sufficient income to cover the administrative costs of the Charity

• • Only use deposit funds with institutions with a AAA or equivalent short-term risk rating

• • Use funds not held on deposit to achieve medium to long term capital growth whilst minimising risks

The Trustees consider that this level of reserves is consistent with applying income on a measured, planned and coordinated basis. The level of reserves is reported to the Charitable Funds Committee on a quarterly basis. In the short term the Trustees consider that a level of reserves significantly greater than this amount is acceptable as it provides the Charity with an appropriate level of investment income.

The Charity seeks to invest ethically and ensure that its investments are not opposed to the objects of the Charity. Therefore, the investment policy eschews, as much as practicable, investments in tobacco and alcohol related holdings.

Appropriate action to establish or maintain reserves at the required level will be decided upon by the Committee. The Charity’s Development Lead conducts an annual review of the spending strategies of individual funds in order to monitor and ensure these funds fit in with overall reserves policy.

Northumbria Healthcare NHS Foundation Trust has no authority over the investments which the Charity holds. The Charity holds investments with CCLA Ltd COIF funds. At March 31st 2024 the investments are summarised as:

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Investments 2023/24 2022/23
COIF - historical book cost £2,899,000 £2,899,000
Opening Unrealised gain £558,000 £711,000
Additions in year – book cost £0 £0
Unrealised gain – in year £0 £0
Unrealised loss – in year £437,000 (£153,000)
Closing Unrealised Gain £995,000 £558,000
Market value at 31 March £3,894,000 £3,457,000
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Investments are recorded at market value as at 31st March 2024. No other investments are held.

general investment climate and outlook, and reviews the Charity’s investments accordingly.

The Charitable Funds Committee meets annually with a representative from CCLA to discuss the

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FINANCIAL REVIEW

Risk Management

The Corporate Trustee has identified the major risks to the Charity which can be summarised as:

1. That the Charity is not operating within its objects as defined in the Charity’s governing document.

2. That accounting transactions are inappropriately or inadequately reported.

3. Expenditure is inappropriately high resulting in a faster depletion of funds than approved by the Corporate Trustee.

4. That expenditure is inappropriately low resulting in lost opportunities for charitable funds.

5. Investments are not properly safeguarded, resulting in loss of funds.

The Corporate Trustee has established systems to ensure that these risks are kept at a minimum. Namely:

1. A Charitable Funds Strategic Committee which reviews policy, financial activity and investment performance. The members of the committee are all Executive and Non-executive directors of the Trust.

2. The existence and compliance with Standing Financial Instructions.

3. An adequately qualified and resourced finance function.

4. The establishment of internal financial control systems which are reviewed annually by an Internal Audit department.

5. Reporting and review of audit findings to an Audit Committee.

6. Annual audit of systems and accounts by external auditors.

In 2023/24 a new Risk Register which follows the format used by the Northumbria Healthcare Foundation Trust was introduced. This register is submitted to the Charitable Funds Strategic Committee every quarter.

Our future plans

The charity plans to continue building on its valued work in the volunteer service, the healing arts and enhancing patient and staff environments. The charity also is looking forward to concentrating on raising awareness of the work that it does with both NHS staff, patients and their families to help generate more supporters. The Charity’s charitable expenditure will continue to be determined by the needs of the Trust’s hospitals and community services and will be monitored by categorising expenditure into the following areas of spend:

• Purchase of Medical equipment

• Environment Improvement

• Patient and Education Welfare

• • Staff Education and Welfare • Research

• Health Inequalities/ Public Health

• • Corporate Social Responsibilities

Based on the accounts for the financial year the Trust Board, on behalf of the Corporate Trustee, believes that the Charity can meet all its current and future foreseeable commitments.

Northumbria’’.

Charity Information

The Charity has a Corporate Trustee: Northumbria Healthcare NHS Foundation Trust (the Trust). Bright is a registered member of the Fundraising Regulator and adheres to the Codes of Fundraising Practice.

Governance and Management

The Northumbria Healthcare NHS Trust Charity was registered with the Charity Commission as an NHS Umbrella Charity by Declaration of Trust in May 2000, Charity number 1083122. In 2011, it was decided to adopt the brand name of ‘’Bright

Members of the Trust’s Board who have acted on behalf of the Corporate Trustee, are members of the Charity Board of Trustee with voting rights. In 2023/2024 these members were:

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Name Title
Sir James Mackey Chief Executive (to 31st December 2023)
Birju Bartoli Chief Executive (from 1st January 2024)
Birju Bartoli Chief Operating Officer/Deputy Chief Executive (until
31st December 2023)
Paul Dunn Executive Director of Finance
Kate Thompson Executive Director of People and OD
Jeremy Rushmer Executive Medical Director
David Elliott Executive Chief Digital Information Officer (from 1st
June 2023 - Director of IT from 1st April – 31st May)
Marion Dickson Executive Director of Nursing and Midwifery
Alistair Blair Executive Medical Director – Clinical Innovation
Name Title
Alan Richardson Chair (to 31 August 2023)
Paul Ennals Chair (Chair from 1st September 2023 – Chair
designated from 1st July until 31st August 2023)
Margaret Rowe Non-Executive Director (from 4th September 2023)
Moira Davison Non-Executive Director (to 7th November 2023)
Bernard McCardle Non-Executive Director
Sir Alan Craft Non-Executive Director
Ruth Connorton Non-Executive Director
Andrew Besford Non-Executive Director
Stephen McKinlay Non-Executive Director
Philip Lobb Non-Executive Director
Richard Dale Non-Executive Director (from 1st August 2022)
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FINANCIAL REVIEW

The Corporate Trustee of the Charity acts through the decisions and actions of the executive and nonexecutive members of Northumbria Healthcare NHS Foundation Trust Board. Where statute permits, the Board delegates authority for the review of strategy, activity and compliance to a sub-committee of the Board called the Bright Charity Strategic Committee, the ‘BCSC’

In particular the CSFC is required to:

• Control, manage and monitor the use of the fund’s resources;

• Provide support, guidance and encouragement for all its income raising activities whilst managing and monitoring the receipt of all income;

• Ensure that ‘best practice’ is followed in the conduct of all its affairs fulfilling all of its legal responsibilities;

• Ensure that the Investment Policy approved by the Corporate Trustee is adhered to and that performance is continually reviewed whilst being aware of ethical considerations; and,

• Keep the Corporate Trustee fully informed on the activity, performance and risks of the Charity.

In order to ensure the Committee always acts in the interests of the Charity rather than the NHS corporate body, representatives of both staff and public governors are co-opted onto the Committee in a non-voting capacity to observe and to contribute to the decision-making process.

The Bright Charity Strategic Committee comprises the following members:

Three Non-Executive Directors (one member is nominated as Chair and a second in nominated as vice-chair of the committee).

• Executive Director of Finance or their nominated deputy

• Head of the Charity

• Executive Director of Nursing or their nominated deputy

• Representatives from the Council of Governors

The Charity is constituted of approximately 243 individual funds (2022/23: 233) as at 31 March 2024 and the notes to the accounts distinguish the types of funds held and disclose separately all material funds.

There is a central budget for administration (including finance, publicity and audit costs) which is funded from investment income.

Operating below the Bright Charity Strategic Committee are Charity Development Groups (CDGs) where funds allocated from reserves and from any unrestricted donations, fundraising proceeds and legacies that are received. Any member of staff is invited to bid for funds to finance equipment or projects which meet the objects of the Charity. CDGs are an open forum with all staff and other interested parties e.g. voluntary groups, invited to attend and contribute. Each group meeting is chaired by a non-executive director. After discussion, funds are allocated to bids on a consensus basis.

For day to day operational and management purposes the charity is further divided into some 230 funds. The notes to the accounts distinguish the types of accounts held and disclose separately all material funds. These are managed by Trust officers such as Heads of Service and Ward Managers who have delegated authority to apply the funds within the objects of the Charity.

The Corporate Trustee does not set detailed budgets for the Charity’s activities except occasionally in the case of specific projects. Instead, responsibility is delegated to the managers of each fund. Upon request managers of funds are required to submit annual fundraising and spending plans for review by the Bright Charity Strategic Committee.

The BCSC regularly monitors fund balances to ensure that funds do not go into deficit, or if they do, to ensure that funds are brought back into surplus as soon as possible. In addition, BCSC monitors the funds that are available for Charity Development Groups to expend and arrange for the timely deployment of these funds.

Activities

Bright ensures that all activities carried out to raise funds are in line with the Fundraising Regulator and Codes of Practice and the Charity’s internal processes and policies. The team is aware of donor’s wishes ensuring that these are honoured and communicated with the donor. In the year 2023/24 we received no complaints. The Charitable Funds team have mandatory training each year on safeguarding for vulnerable adults and this is then integrated into supporting vulnerable donors to ensure they are protected.

Public benefit

The Trustees confirm they have paid due regard to Charity Commission guidance on public benefit in deciding what activities the Charity have undertaken during the year and have continued to support a wide range of charitable activities. These include charitable grant funding for the Trust and fundraising across a number of platforms to raise more funds.

In awarding grants the Trustee is aware of its responsibilities under charity law in ensuring the maintenance of public benefit in all aspects of its work. Funding patient and staff welfare, improvements and amenities is, by definition, meeting public benefit.

Northumbria Healthcare NHS Trust is the main beneficiary of the Charity and is a related party by virtue of being the Corporate Trustee of the Charity. However, when the Trust Board is making decisions regarding the Charity it does so with the best interests of the Charity in mind and with consideration of Charity Commission guidance, Charity law and the expressed wishes of donors. By working in partnership with the Trust, charitable funds are used to best effect for the benefit of patients and staff. When deciding upon the most beneficial way to use funds, the Corporate Trustee has regard to the main activities, objectives, strategies, and plans of the Trust.

Reference and Administrative Details

Registered and Working Name Bright Charity

Registered Charity Number

1083122

Registered Address

North Tyneside General Hospital Rake Lane North Shields NE29 8NH

Auditors

Robson Laidler Accountants Limited Fernwood Road Jesmond

Newcastle upon Tyne NE2 1TJ

Bankers

Government Banking Service c/o Royal Bank of Scotland 200 Bishopsgate London EC2M 4NR

Legal Advisors

DAC Beachcroft LLP Central Gallowgate Newcatle upon Tyne NE99 5AA

Investment Managers

CCLA

St Alphage House 2 Fore Street London

No member of the Trust Board received remuneration from the Charity during the year. The Trust Board is remunerated by the Trust for their role as Executive and Non-Executive Directors of the Trust.

26

27

thank you to all our supporters who made it possible for us to do so much

Northumbria House, 7/8 Silver Fox Way, [e-mail] Cobalt Business Park 0191 203 1354 Newcastle upon Tyne, NE27 0QJ

Bright Charity Registered charity number 1083122

Statement of Trustees’ responsibilities in respect of the Trustees’ annual report and the financial statements

Under charity law, the trustees are responsible for preparing a Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. The trustees are required to prepare the financial statements in accordance with UK Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that period.

In preparing these financial statements, generally accepted accounting practice entails that the trustees:

• select suitable accounting policies and then apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements;

• state whether the financial statements comply with the trust deed [and rules], subject to any material departures disclosed and explained in the financial statements;

• assess the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and

• use the going concern basis of accounting unless they either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

The corporate trustees are required to act in accordance with the trust deed of the charity, within the framework of trust law.They are responsible for keeping accounting records which are sufficient to show and explain the charity’s transactions and disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustees to ensure that, where any statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

The corporate trustees are responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

29

NORTHUMBRIA HEALTHCARE NHS FOUNDATION TRUST

FUNDS HELD ON TRUST

ANNUAL ACCOUNTS 2023-24

The accounts of the funds held on trust by the Northumbria Healthcare NHS Foundation Trust.

FOREWORD

These accounts have been prepared by the Trustees under section 98(2) of the National Health Service Act 1977 (as amended) which the Secretary of State has, with the approval of the Treasury, directed.

STATUTORY BACKGROUND

The Northumbria Healthcare NHS Foundation Trust is the corporate trustee of the funds held on trust under paragraph 16(c) of Schedule 2 of the NHS and Community Care Act 1990 unless Trustees have been appointed under s11 of the NHS and Community Care Act 1990.

The Northumbria Healthcare NHS Foundation Trust charitable funds are registered with the Charity Commission.

MAIN PURPOSE OF THE FUNDS HELD ON TRUST

The main purpose of the charitable funds held on trust is to apply income for any charitable purpose relating to the National Health Service wholly or mainly for the services provided by the Northumbria Healthcare NHS Foundation Trust.

Signed …………………………………………on behalf of the Corporate Trustee

Dated……28[th] November 2024……………..

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Independent auditor’s report to the Trustees of Northumbria Healthcare NHS Trust Charity

Opinion

Charity

(the ‘charity’) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

• 2024 and of its income and expenditure for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Other information

The other information comprises the information included in the Charity Annual Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information.

If, based on the work we 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• respect

with the Charity Annual Report; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the statement of trustee’s responsibilities set out on page 29, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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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.

statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The risk of material misstatement due to error or fraud has been assessed in conjunction with how internal controls may mitigate any such risk. These controls are reviewed as part of the audit by performing systems walkthroughs to ensure they are operating effectively. Analytical review and substantive testing is also performed on all material balances and therefore any instances of non-compliance should be identified or considered as insignificant. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team;

• obtained an understanding of the nature of the industry and sector, including the legal and regulatory framework, in which the charity operates and how the charity complies with that legal and regulatory framework

• inquired with management and those charged with governance about their own identification and assessment of the risks of irregularities, including any know actual, suspected or alleged instances of fraud

• discussed with management and those charged with governance any noncompliance with laws and regulations and how fraud might occur including assessments of how and where the financial statements may be susceptible to fraud.

The risk of management override of controls was also considered an area of potential misstatement due to fraud. Audit procedures performed included testing of manual journal entries and other adjustments and evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business.

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

33

A further description of our responsibilities for the audit of Ihe financial statements is located on the Financial Reporting Council's websile ww.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Use of the audit report This report is made solely to Ihe charity's trustees. as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state 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 lo anyone othei Ihan the charity and the charity's Irustees as a body, for our audit work, fof this report, or for Ihe opinions we have formed. Signed Nicholas Cunningham Msc Bsc ACCA (Senior Slatutory Auditor) For and on behalf of Robson Laidler Accountants Limited Statutory Auditor Fernwood House, Fernwood Road. Jesmond, Newcaslle upon Tyne NE2 1 TJ Robson Laidler Accountants is eligible as auditor of Ihe charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006 34

Northumbria Healthcare NHS Trust Charity

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Income

	Year Ended 2024 Year Ended 2023
Note Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Donations and legacies 2 166 1,446 1,612 1,180
Charitable activities 3 1,204 0 1,204 966
Investment income 4 76 119 195 117
Total incoming resources 1,446 1,565 3,011 2,263

Expenditure

Fundraisingcosts	5	31	0	31	75
Charitable activities	6	1,244	366	1,610	1,458
Total resources expended		1,275	366	1,641	1,533
Gains on revaluation of investment assets	8,11	175	262	437	(153)
Gains on disposal of investment assets	8,11	0	0	0	0
Totalgains on investment assets		175	262	437	(153)
Net incoming resources		346	1,461	1,807	577
Gross transfer between funds		(87)	87	0	0
Net movement in funds		259	1,548	1,807	577
Fund balances brought forward at 31 March 2023		2,248	2,426	4,674	4,097
Fund balances carried forward at 31 March 2024		2,507	3,974	6,481	4,674

The notes at pages 37 to 49 form part of these accounts.

35

Northumbria Healthcare NHS Trust Charity

BALANCE SHEET AS AT 31 MARCH 2024

					Year Ended			Year Ended	Year Ended
			Unrestricted	Restricted	2024	Unrestricted	Restricted	Restricted 2023	2023
		Note	Funds £000	Funds £000	Total Funds £000	Funds £000	Funds £000	Funds Total Funds £000	Total Funds
	Investments	8	1,506	2,388	3,894	1,663	1,794	3,457
	Total fixed assets		1,506	2,388	3,894	1,663	1,794	3,457
	Current assets:
Debtors 9 43 67 110 19 21 40 Short term investments and deposits 11 373 592 965 471 510 981 Cash at bank and in hand 628 995 1,623 95 101 196 Total current assets 1,044 1,654 2,698 585 632 1,217 ~~SS~~
	Liabilities:
Creditors: Amounts fallingdue within oneyear 10 43 68 111 0 0 0 Net current assets 1,001 1,586 2,587 585 632 1,217 Total net assets 2,507 3,974 6,481 2,248 2,426 4,674 Funds of the charity Income Funds Unrestricted 12 2,507 0 2,507 2,248 0 2,248 Restricted 12 0 3,974 3,974 0 2,426 2,426 Total funds of the charity 2,507 3,974 6,481 2,248 2,426 4,674 ~~——i~~

The notes at pages 37 to 49 form part of these accounts. The financial statements were approved by the Corporate Trustee on 28th of November 2024 and signed by: …………………………………………………… on behalf of the Corporate Trustee Dies,

…28th November 2024…… Date

36

Notes to the financial statements for the year ended 31 March 2024

1. Accounting Policies

Basis of preparation

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at fair value.

The accounts (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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The presentation currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1,000.

The Corporate Trustee considers that there are no material uncertainties about Northumbria Healthcare’s charitable funds ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

The charity’s accounts are prepared on a going concern basis. The only obligated expenditure the charity is committed to in the next twelve months is the administration costs of running the charity. There are sufficient reserves to meet this commitment for the foreseeable future.

The Trust constitutes a public benefit entity as defined by FRS102.

The charity’s Corporate Trustee and parent undertaking, Northumbria Healthcare NHS Foundation Trust, includes the charity in its consolidated financial statements. The consolidated financial statements of Northumbria Healthcare NHS Foundation Trust are prepared in accordance with FRS 102 and are available to the public and may be obtained from the Trust website (www.northumbria.nhs.uk). In these financial statements, the charity is considered to be a qualifying entity (for the purposes of this FRS) and has applied the exemptions available under FRS 102 in respect of the following disclosures:

• Cash Flow Statement and related notes; and

• Key Management Personnel compensation.

As the consolidated financial statements of Northumbria Healthcare NHS Foundation Trust include the equivalent disclosures, the charity has also taken the exemptions under FRS 102 available in respect of the following disclosures:

• The disclosures required by FRS 102.11 Basic Financial Instruments and FRS 102.12 Other Financial Instrument Issues in respect of financial instruments not falling within the fair value accounting rules of Paragraph 36(4) of Schedule 1.

As the charity is a wholly owned subsidiary of Northumbria Healthcare NHS Foundation Trust, it has taken advantage of the exemption contained in FRS 102.33A and has not disclosed transactions or balances with wholly owned members of this group.

1.1 Accounting Convention

37

The financial statements are prepared in accordance with the historical cost convention, as modified for the revaluation of certain investments which are included at fair value.

1.2 Income

a) Income is recognised in the statement of financial activities (SOFA) when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities. Income is recognised in the accounts of the charity when all of the following conditions are met;

i) Entitlement – control over the rights or other assets to the economic benefit has passed to the charity;

ii) Probable – it is more likely than not that the economic benefits associated with the transaction or gift will flow to the charity; and

iii) Measurement - the monetary value or amount of the income can be measured reliably and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

b) Gifts in kind

i) Assets given for distribution by the funds are included in the Statement of Financial Activities only when distributed.

ii) Assets given for use by the funds (e.g. property for its own occupation) are included in the Statement of Financial Activities as income when receivable.

iii) 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.

c) Donations in kind

Donations in kind (e.g. the provision of free accommodation) is included in the accounts with an equivalent amount in ongoing resources, if there is a financial cost borne by another party. The value placed on such income is the financial cost of the third party providing the resources.

d) Legacies

Pecuniary and residuary legacies are accounted for as income once the receipt of the legacy is probable. This will be once confirmation has been received from the representatives of the estate that payment of the legacy will be made or property transferred, the executors have established that there are sufficient assets in the estate to pay the legacy and all conditions attached to the legacy have been fulfilled. If there is uncertainty as to the amount of the legacy and it cannot be reliably estimated then the legacy is shown as a contingent asset until all of the conditions for income recognition are met.

Income from reversionary interest of ‘life interest’ legacies is treated as receivable when conditions associated with the payment have been recognised (e.g. death of a life tenant). Any material assets bequeathed to the charity but subject to a life tenancy interest held by a third party are disclosed in the accounts.

e) NVS Shops

All sales made in the NVS shops are in cash and are recognised at the point of sale. The principal purchases of goods to be sold are paid for on a direct debit basis at the end of each month and hence no creditors are required to be recognised. Any year end inventory in shops is excluded from the accounts as the Corporate Trustee does not consider it to be material.

1.3 Expenditure

Charitable expenditure is expenditure related to the aims and objectives of the charity.

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All expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met;

• There is a present level of constructive obligation resulting from a past event;

• It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement; and

• The amount of the obligation can be measured or estimated reliably.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

a) Cost of raising funds

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

b) Grants payable

Grants payable are payments made to linked, related party or third party NHS bodies and non NHS bodies, in furtherance of the charitable objectives of the funds held on trust, primarily for the relief of those who are sick. Grant payments are recognised as expenditure when the conditions for their payments have been met or where there is a constructive obligation to make a payment.

A constructive obligation arises when;

• We have communicated our intention to award a grant to a recipient who then has a reasonable expectation that they will receive a grant;

• We have a public announcement about a commitment which is specific enough for the recipient to have a reasonable expectation that they will receive a grant; and

• There is an established pattern of practice which indicates to the recipient that we will honour our commitment.

The Corporate Trustee has control over the amount and timing of grant payments and consequently where approval has been given by the Corporate Trustee and any of the above criteria have been met then a liability is recognised. However, when they are then those conditions have to be met before the liability is recognised. Where an intention has been communicated, then no expenditure is recognised but an appropriate designation is made in the appropriate fund. If a grant has been offered but there is uncertainty as to whether it will be accepted or whether conditions will be met then no liability is recognised but a contingent liability will be disclosed.

c) Governance Costs

Governance costs are classified as a support cost and therefore have been apportioned between fundraising activities and charitable activities.

d) Support costs

Support costs are those costs which do not relate directly to a single activity. These include some staff costs, costs of administration, internal and external audit costs and IT support. Support costs have been apportioned between fundraising costs and charitable activities on an appropriate basis.

e) Fundraising costs

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The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in furtherance of the charity’s objects.

f) Charitable Activities

Costs of charitable activities comprise all costs incurred in the pursuit of charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. The total costs of each category of charitable expenditure include an apportionment of support costs as shown in note 6.

1.4 Investment Fixed Assets

i) Investment fixed assets are shown at market value.

ii) Quoted stocks and shares are included in the balance sheet at mid-market price, ex-div.

iii) Other investment fixed assets are included at Corporate Trustee’s best estimate of market value.

Investments are a form of basic financial instrument. Fixed asset investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) as at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Quoted stocks and shares are included in the Balance Sheet at the current market value quoted by the investment analyst, excluding dividend. Other investments are included at the Corporate Trustee’s best estimate of market value.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk and changes in sentiment concerning equities within particular sector sub subsectors.

1.5 Staff and Pension Costs

No staff were directly employed by the charity during the year. Northumbria Healthcare Care NHS Foundation Trust fully re-charged Bright charity for the 12 whole time equivalent members of staff who work full time for the charity. 4 of these staff work in charity management, administration and fundraising with the remaining 8 whole time equivalent staff working in the Northumbria Volunteer Service shops. Some of these staff members belong to the NHS Pension Scheme which is an unfunded defined benefit scheme which is accounted for as a defined contribution scheme. The recharge from the Trust includes the employee contributions to that scheme. For more information on the NHS Pension Scheme refer to the Trust annual report and accounts.

1.6 Structure of Funds

When 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 or

• an endowment fund

Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose.

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Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent.

Other funds are classified as unrestricted funds. Unrestricted funds which the Corporate Trustee has chosen to earmark for set purposes are also classified as designated funds. The major funds held within these categories are disclosed on notes 12.1 and 12.2.

1.7 Realised and unrealised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or date of purchase if later). Unrealised gains and losses are calculated as the difference between market value at the year end and open market value (or the date or purchase if later).

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1.8 Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

1.9 Cash and Cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due. Cash equivalents are short term, highly liquid investments.

1.10 Creditors

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt.

Amounts which are owed in more than a year are shown as long term creditors.

1.11 Related Party Transactions

Northumbria Healthcare NHS Foundation Trust is the corporate trustee of the Bright Charity as well as its main grant beneficiary – they are therefore related parties. Northumbria Healthcare makes a number of clerical and transaction services available to the charity.

These include:

Management and governance services at a cost of £110,000 (£147,000 in 2022/23)

• fundraising services at a cost of £31,000 (£75,000 in 2022/23) – see note 7.

• accountancy and administrative services at a cost of £64,000 (£56,000 in 2022/23) in support of the charity’s grant making activities which are included within support costs - see note 7.

None of the members of the NHS Trust Board or parties related to them has undertaken any transactions with the Bright charity or received any benefit from the charity in payment or kind. Board members received no honoraria or emoluments in the year and no expenses paid to them in the year (2022/23 -Nil).

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Northumbria Healthcare NHS Trust Charity

2. Donations and Legacies

	Year Ended 2024 Year Ended 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Donations from individuals 165 30 195 172
Corporate Donations 0 300 300 25
Legacies 1 1,116 1,117 983
Total voluntary income 166 1,446 1,612 1,180

3. Income from charitable activities

	Year Ended 2024 Year Ended 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
HVS Shops 1,180 0 1,180 945
Other 24 0 24 21
Total activities forgenerating funds 1,204 0 1,204 966

The above income relates to shops at The Northumbria Specialist Emergency Care Hospital at Cramlington, North Tyneside General Hospital, Wansbeck and Hexham Hospitals and Blyth Hospital.

The shops sell refreshments and general provisions to patients and visitors to the hospital. The shops are staffed principally by volunteers working under the name of the Northumbria Volunteer Service (NVS). In addition to the volunteers there 8 whole time equivalent paid staff working the shops who are direclty employed by the Foundation Trust (paragragh 1.5 Accounting Policies)

All income from operation are made available to the charity and expenditure of the profits is included under Note 6 under Charitable Activities.

4. Investment income

Total gross income	Year Ended 2024 Year Ended 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Investments listed on Stock Exchange 0 0 0 0
Investments in a Common Deposit Fund or Common Investment Fund 38 60 98 102
Other investments and deposit accounts 38 59 97 15
Total investment income 76 119 195 117

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Northumbria Healthcare NHS Trust Charity

5. Expenditure on raising funds

Unrestricted Funds £000 Restricted Funds £000 Total 2024 Total Funds £000 Total 2023 Total Funds £000
Fundraisingcosts 31 0 31 75
Total cost ofgenerating funds 31 0 31 75

6. Expenditure on charitable activities

Note Unrestricted Funds £000 Restricted Funds £000 Total 2024 Total Funds £000 Total 2023 Total Funds £000
Purchase of New Equipment 13 12 25 74
New Buildingand Refurbishment 12 7 19 14
Staff Education and Welfare 27 16 43 30
Patient Education and Welfare 99 114 213 337
IT Equipment and Software 0 34 34 4
Grants to Other Charities 4 47 51 21
Support Costs and Overheads 7 86 136 222 186
Costs ofgood sold - HVS Shops 1,003 0 1,003 792
Total cost of charitable activities 1,244 366 1,610 1,458

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Northumbria Healthcare NHS Trust Charity

7. Allocation of Governance, support costs and overheads

		Allocted to cost
		of charitable
	Raising Funds	activities	Total 2024	Total 2023
	£000	£000	£000	£000
Governance - External Audit	0	8	8	6
Governance - Other costs	0	17	17	16
Totalgovernance costs	0	25	25	22
Financial administration and accountancycosts	0	64	64	56
Direct managerial and operational costs	12	98	110	147
Computer expenses	0	0	0	0
Miscellaneous	0	23	23	36
Total other support costs	12	185	197	239
Totalgovernance, support costs and overheads	12	210	222	261

Financial Services and Governance costs are allocated on the basis of time spent by Trust employees providing these services to the charity. External Audit fees are a direct cost to the charity.

The £210,000 (2023: £186,000) of support costs is included within the Cost of Charitable Activities (Note 6).

The charity does not directly employ any members of staff. The governance and financial services used by the charity are provided by employees of Northumbria Healthcare NHS Foundation Trust. The cost of providing these services is recharged to the charity by the Foundation Trust. Costs are calculated on the basis outlined above.

8. Analysis of Fixed Asset Investments

8.1 Fixed Asset Investments	Year Ended 2024 Year Ended 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Market value at start ofyear 1,663 1,794 3,457 3,610
Purchased- book cost 0 0 0 0
Netgain on revaluation unrealised 175 262 437 (153)
Gross transfer between funds (332) 332 0 0
Market value at end ofyear 1,506 2,388 3,894 3,457

All investments are held primarily to provide an investment return for the charity.

8.2 Market value at 31 March
	Total 2024 £000 Total 2023 £000
Investments in a Common Deposit Fund or Common Investment Fund;
COIF Ethical Income Fund	2,084 1,648
COIF Global EquityFund	1,810 1,809
Total fixed assets investments	3,894 3,457

There are no direct investments held outside the UK. Both common investment fund holdings are considered to be material and are disclosed. There are no individual listed investments in fixed asset investments.

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Northumbria Healthcare NHS Trust Charity

9. Analysis of Debtors

Amounts falling due withinone year	Total 2024 Total 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Accrued income 43 67 110 25
Other debtors 0 0 0 15
Total debtors 43 67 110 40

Accrued income represents income earned but not yet received on investments and legacies where the receipt of the legacy is probable.

10. Analysis of Creditors

Amounts falling due withinone year	Total 2024 Total 2023
Unrestricted Funds £000 Restricted Funds £000 Total Funds £000 Total Funds £000
Trade creditors 43 68 111 0
Total creditors 43 68 111 0

Creditors consist of money owed to Northumbria Healthcare NHS Foundation Trust in respect of goods and services bought by the charity but initially paid for by the Trust

11. Short Term Investments and Deposits

Short term Investments	Unrestricted	Restricted	Total	Total
	Funds	Funds	2024	2023
	£000	£000	£000	£000
Market value at start ofyear	0	0	0	0
Netgain on revaluation unrealised	0	0	0	0
Netgain on revaluation realised	0	0	0	0
Proceeds of sale - book cost	0	0	0	0
Proceeds of sale - Realisedgain on disposal	0	0	0	0
Market value at end ofyear	0	0	0	0

Deposits	Unrestricted	Restricted	Total	Total
	Funds	Funds	2024	2023
	£000	£000	£000	£0002
COIF Deposit account	367	583	950	950
BuildingSocietyAccounts	6	9	15	31
Total deposits	373	592	965	981
Total short term investments and deposits	373	592	965	981

46

Northumbria Healthcare NHS Trust Charity

Analysis of Funds

12. Endowment Funds

The charity held no endowment funds at 31 March 2024 (31 March 2023 - nil.)

Material funds

12.1 Unrestricted Funds	Balance 31 March 2023 £000	Incoming Resources £000	Resources Expended £000	Gains / (losses) on Revaluation £000	Other Transfers £000	Balance 31 March 2024 £000
NVS Fund(Blyth)	0	12	(17)	0	5	0
NVS Fund(Cramlington)	0	525	(406)	0	(118)	1
NVS Fund(Hexham)	0	75	(76)	0	1	0
NVS Fund(North Tyneside)	0	367	(309)	0	(58)	0
NVS Fund(Wansbeck)	0	203	(191)	0	(12)	0
NVS Surplus	0	0	(9)	73	346	410
Berwick General Fund	33	0	0	2	0	35
CardiologyFund(WGH)	52	1	(1)	4	0	56
Caroline's Comet Fund	54	7	0	5	0	66
Charisma StudyReseach	44	0	0	2	0	46
Chemo Unit Berwick	40	6	0	4	0	50
Diabetic Education Fund	43	0	(2)	3	0	44
Esprit Research Fund	55	0	(4)	(5)	0	46
Hexham Cancer Equipment Fund	86	14	(6)	8	0	102
ITU Trustwide	48	5	(1)	5	0	57
OncologyDayUnit(WGH)	91	5	(4)	11	0	103
OncologyFund(NTGH)	164	7	(5)	1	(127)	40
Palliative Care Northumbria	366	65	(49)	32	(30)	384
Parkinson Disease Fund	64	0	(2)	4	0	66
Profess Research Fund	26	0	0	2	0	28
Special Care BabyUnit - Trustwide	27	1	(1)	2	0	29
Tanzania Educational Fund	32	2	(19)	(2)	0	13
TeardropProject	97	17	(15)	9	0	108
WGH Palliative Care(Oasis Room)	33	1	(2)	2	0	34
Haltwhistle Hospital Fund	65	7	(11)	3	0	64
Hexham Hospital General Fund	187	2	(5)	(24)	(144)	16
Breast Disease Fund	24	0	0	0	0	24
NTGH - Ward 22 Stroke Ward	93	1	0	6	0	100
PharmacyCharitable Fund	32	6	(3)	4	0	39
Covid 19 Donations Fund	37	0	0	2	(3)	36
Others	455	117	(137)	22	53	510
Total unrestricted funds	2,248	1,446	(1,275)	175	(87)	2,507

After review by the charity's management committee at the start of the year Northumbria Volunteer Service (NVS) funds were reclassifed as unrestricted funds. At the end of each year the surplus of the NVS funds are transferred to the central NVS surplus fund. This surplus is used to fund charitable expenditure across the Trust's whole range of services and locations.

Other unrestricted funds of the charity are designated funds i.e. there is no legal restriction on the use of the funds however the Corporate Trustee has earmarked the funds to be used for a particular purpose in the future. This purpose is indicated by the name given to these designated funds.

12.2 Restricted Funds
				Gains /
	Balance 31	Incoming	Resources	(losses) on	Other	Balance 31
	March 2023	Resources	Expended	Revaluation	Transfers	March 2024
	£000	£000	£000	£000	£000	£000
Covid 19 Donations Fund	347	0	(9)	(21)	(10)	307
Legacy- MR	0	0	0	115	713	828
NHFM Limited Donation	0	300	0	48	0	348
Legacy- SA	0	297	0	48	0	345
Legacy- IE	0	0	0	47	289	336
Legacy- PS	0	502	(24)	45	(200)	323
Legacy- SL	0	75	0	44	200	319
Legacy- DW	0	178	0	29	0	207
Legacy- FA	0	0	0	26	163	189
Legacy- PD	0	0	0	23	144	168
Legacy- RS	0	0	0	13	76	89
Legacy- JP	0	0	0	12	75	87
Legacy- CM	0	0	0	11	69	80
Legacy- DM	0	0	0	10	65	75
Legacy- MM	0	0	0	9	56	65
Legacy- WG	0	0	0	8	53	61
Legacy- LR	0	0	0	7	41	47
Legacy- AP	0	0	0	5	30	35
Development Group- NSECH	0	0	0	0	0	0
Development Group- Wansbeck	19	56	(9)	(8)	(49)	9
NVS Fund(Blyth)	54	0	0	(9)	(45)	0
NVS Fund(Cramlington)	151	0	0	(19)	(129)	3
NVS Fund(Hexham)	(6)	0	0	0	6	0
NVS Fund(North Tyneside)	221	0	0	(38)	(183)	(0)
NVS Fund(Wansbeck)	14	0	0	0	(14)	0
North Northumberland CDG Fund	357	0	(6)	(59)	(289)	3
North Tyneside CDG Fund	1,068	9	(118)	(61)	(865)	33
CommunityCDG Fund	77	25	(9)	3	0	96
Blyth CDG Fund	164	0	0	(10)	(162)	(8)
Others	(40)	123	(191)	(16)	53	(71)
Total restricted funds	2,426	1,565	(366)	262	87	3,974

After review by the charity's management committee at the start of the year Northumbria Volunteer Service (NVS) funds were reclassifed as unrestricted funds.

During the year the charity created distinct funds for the management of legacies. Legacies received are now kept within their own

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Northumbria Healthcare NHS Trust Charity

12.3 Details of Material Funds

Name of fund Restricted Funds Covid 19 Donations Fund Legacy - MR NHFM Limited Donation Legacy - SA Legacy - IE Legacy - PS Legacy - SL Legacy - DW Legacy - FA Legacy - PD Legacy - RS Legacy - JP Legacy - CM Legacy - DM Legacy - MM Legacy - WG Legacy - LR Legacy - AP NSECH CDG Fund North Northumberland CDG Fund North Tyneside CDG Fund Community CDG Fund Blyth CDG Fund Unrestricted Funds NVS Fund (Blyth) NVS Fund (Cramlington) NVS Fund (North Tyneside) NVS Fund (Wansbeck) NVS Surplus Fund Berwick General Fund Cardiology Fund Caroline's Comet Fund Charisma Study Research Chemo Unit Berwick Diabetic Education Fund Esprit Research Fund Hexham Cancer Equipment Fund ITU Trustwide Oncology Day Unit WGH Oncology Fund Palliative Care Northumbria Parkinson's Disease Fund Profess Research Fund Special Care Baby Unit Tanzania Education Fund Teardrop Project WGH Palliative Care (Oasis Room) Haltwhiste Hospital Fund Hexham Hospital General Fund Breast Disease Fund Ward 22 Stroke Fund Pharmacy Charitable Fund Covid 19 Donations Fund

Description of the nature and purpose of each fund For donations made in repsonse to the pandemic restricted to specific purposes Legacy received for the purchase of medical equipment Donation from Northumbria Facilities Management Limited for the upgrade of the Trusts bu Legacy received for the general purposes of the Trust Legacy received for use at Berwick Hospital Legacy received for use at North Tyneside General Hospital Legacy received for at Berwick Hospital Legacy received for cancer services in Northumberland Legacy received for health services in the Morpeth area Legacy received for equipment at Hexham hospital Legacy received for use at North Tyneside General Hospital Legacy received for use within stroke services Legacy received for use in mental health services Legacy received for use in oncology/ orthopaedics Legacy received for use within elderly medicine Legacy received for Intensive Care service Legacy received for oncology services Legacy received for palliative care services General purposes restricted to the Northumbria Emergency Care Hospital General purposes restricted to the North Northumberland area General purposes restricted to the North Tyneside area General purposes restricted to Northumberland Community Services General purposes restricted to the Blyth area General purposes restricted to the Blyth area General purposes restricted to the Northumbria Specialist Emergency Care Hospital General purposes restricted to the North Tyneside area General purposes restricted to the Wansbeck area For unrestricted use Trustwide General purposes of Berwick hospital Improving cardiology services at Wansbeck Hospital Promote the understanding of practices in palliative care Researching stroke prevention Chemotherapy Unit at Berwick Hospital To support education for Diabetes staff For research into causes of strokes To purchase equipment for cancer services at Hexham hospital For the Trustwide Intensive Care Service For improving patient experience at the Oncology day unit For oncology treatments and staff education Support for palliative care patients in North Tyneside and Northumberland For research into Parkinson's disease To promote stroke prevention research For improving facilities within SCBU Trustwide Undertake research supported by British Council Support for bereaved families after infant death Improving palliative care services at Wansbeck Hospital For the general purposes of Hexham Hospital For general purposes at Haltwhistle Hospital Improving Breast disease services Trustwide For the general purposes of the Stroke Ward North Tyneside For support of Pharamcy services Trustwide For the general purpose sof the charity Trustwide

13. Commitments, Liabilities and Provisions

The charity had no commitments, liabilities or provisions at the 31 March 2024 (31 March 2023 - nil).

14. Connected Organisations

	2023-2024	2023-2024	2022-2023	2022-2023
Name, nature of connection, description of activities undertaken and details of any qualifications expressed by their auditors	Turnover of Connected Organisation £	Net surplus for the Connected Organisation £	Turnover of Connected Organisation (Restated) £	Net surplus for the Connected Organisation £
The Charity is administered by Northumbria Healthcare NHS Foundation Trust. The Trust Board members are representatives of the Corporate Trustee of the Charity	806,358,000	29,486,000	806,090,000	64,920,000

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Northumbria Healthcare NHS Trust Charity

15. Related Party Transactions

The Charity is connected to Northumbria Healthcare NHS Foundation Trust, it being the sole Corporate Trustee of the Charity. The Board of Directors of the Foundation Trust therefore have direct control of the charity through their control of the Foundation Trust. The Charity's objectives are to apply income and capital for any charitable purpose relating to services provided by the Foundation Trust and therefore the resources expended relate to the Foundation Trust in this way.

During the year the charity had a number of inter-company transactions with the Foundation Trust. At the 31 March the value of the inter-company balance was £111,000, that is the charity owed £111,000 to the Foundation Trust.

During the year none of the members of the Foundation Trust Board or members of the key management staff or parties related to them has undertaken any material transactions with the Charitable Trust.

The charity is included within the consolidated financial statements of the Northumbria Healthcare NHS Foundation Trust, for which copies may be obtained from the Trust website (www.northumbria.nhs.uk).

Members of the Foundation Trust Board:

Executive Directors

Sir James Mackey (1st April 2023 to 31st December 2023) Birju Bartolli Paul Dunn Kate Thompson Mr Jeremy Rushmer David Elliot (from 1st June 2023) Dr Alistair Blair Marion Dickson

Non-Executive Directors

Alan Richardson (Chair of Foundation Trust until 31st of August 2023) Paul Ennals (Chair of Foundation Trust from 1st September 2023) Stephen McKinlay Moira Davidson Bernard McCardle Sir Alan Craft Ruth Connorton Andrew Besford Phill Lobb Richard Dale Margaret Rowe (from 4th September 2023)

No remuneration was paid to members of the Trust Board in 2023/24 (2022/23- Nil). No expenses were paid to Trust Board members in 2023/24 (2022/23 - Nil). No Trustee indemnity insurance was paid in 2023/24 (2022/23 - Nil).

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