## **THE FRIENDS OF STOW SURGERY (FOSS).** Registered Charity Number 1086648 The charity is an unincorporated association. Postal Address: c/o Stow Surgery, Maugersbury Road, Stow on the Wold, GL54 1 AXE eMail address: fossc2000@gmail.com The Charity’s Objects are set out in its constitution paragraph 3. “The charity’s objects are the relief of sickness in particular through the provision of equipment and services for the benefit of the patients of Stow Surgery not provided from state funds or by statutory authorities” ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDING 31ST DECEMBER 2023** FOSS has continued to produce a newsletter for the patients of Stow surgery. From January to December 2023 three editions were published with a wide range of information and issues to inform patients. They are posted out to 40 patients, emailed to 125 patients, and with hardcopies available from the surgery, the library and the newsagents. The newsletter is also on the surgery website. FOSS has increased the funding for the sessions provided by the Advanced Clinical Practitioner at the surgery to include additional sessions. We will be able to continue this support to the surgery over the next year. FOSS has also continued to purchase vital equipment for the surgery when required. FOSS has been very grateful for the fund raising of Odditeas. They will continue their support for FOSS over the summer months at Chastleton Church. ## **TRUSTEES WHO MANAGE FOSS** Tim Churchward Chair Pat Mattock Secretary Paula Evison Treasurer ## Noel Sidgwick Committee Member There are no corporate trustees. The charity does not own any property. No funds are held on behalf of others . THE TRUSTEES DECLARE THAT THEY HAVE APPROVED THE REPORT ABOVE. APPENDIX I Audited Accounts Frfends of Stow Surgery registered ¢t￿rity No. 1086648 2023 2022 Income Donations Gift fvid Tax Refund 2 Bank Interest 80.691.86 105.77 436.97 10.163.92 76.29 280.91 Total Incom• 81.234.60 10.521.12 Expendltur• Operating Ex￿888 Anlivin InsuraK 39.99 95.98 408.84 439.43 96.35 588.85 339.98 Newsletter Expen AGM Expenses Mlscellanecws 15.00 15.00 6.864.00 863.04 1.000.00 6,874.50 Comd marqu8e hire Equipment New Surgery 431.98 Advanced Care practitK)n 26,688.00 Bank dwrges Total Expendltur• 28.160.16 16.600.78 Surplusldoficlt for th• y￿r 53,074.44 4,079.66 at 31° DeCern￿ 2023 2023 2022 Barclays Bank Acth￿1 280151 Unpresented theques shawbr￿)k 60 Day Notice Ac(x)w ShawbrrKJk 12 month fixed rate acts)￿1 113.083.38 69,601.41 -9.155.50 20,062.91 31.360.52 111.869.34 20.170.59 31,689.81 164.943.78 Notes to the Accounts For the year ended 31" December. 2023 l. Donatlons Donations in 2023 Included two generous legacies left to FOSS In wills plus funds raised At Chastleton House and donated to FOSS. L Glft Ald Tax RefurKI This figufe Is for the year ended 31" December 2022. A daim has been submltted for the year erKling 31" Lknmber 2023 whlth will appear In next years, account& 3. Equlpment 2 ear irri8ators 431.98 Total 431.98 4. Bank Interest Shawbrook 12 Month Fixed Rate Account Shawbrook 60 Day Noti 329.29 107.68 Totsl £436.97 Reconciliation 31 December 2023 31 December 2022 £111,869.34 Monetary Asset5 b/f £117,949.00 £53.074.44 Surplus/lDeficit) £(6.079.66) £164.943.78 £111,869.34 Slan Cassie Paula Evison Examiner Treasurer ## Examination of the Accounts of Friends of Stow Surgery (FOSS) 22[nd] April 2024 Please find herewith my report on the Accounts of FOSS for the year ended 31[st] December 2023. ## Respective responsibilities of Trustees and Examiners The Charity's Executive Committee is responsible for the preparation of the Accounts. The Executive Committee considers that an audit is not required this year (under Section 43(2) of Charities Act 1993 (the 1993 Act)) and that an independent examination is required. ## Responsibility of the Examiner is to: examine the Accounts (under Section 43(3)(a) of the 1993 Act), follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 43(7)(b) of the 1993 Act) and state whether particular matters have come to my attention. ## Basis of the Examiner's Statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts and seeking explanations from the Executive Committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the Accounts. ## Independent Examiner's Statement In connection with my examination, no significant matters have come to my attention. This gives me reasonable cause to believe that, in any material respect, the requirements to:- keep accounting records in accordance with Section 41 of the 1993 Act and prepare Accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act. have been met. However I do feel there could be a clearer presentation of information. This includes not only the information presented for Audit but also the information recorded in the Minutes. Please refer to the enclosed Examination Report. Siân Cassie 187 Alstone Lane Cheltenham GL51 8JA ## Queries from Examination of FOSS accounts Year Ended 31st December 2023 ## Approval of Expenditure Items |No.|Item No.|Chq No|Query|Query| |---|---|---|---|---| |1|Form 17|Online
purchase|I assume the original request is for the purchase of 1 x Ear Irrigator at
the cost of £215.99. There was a limit of £200 so approval was gained
for the additional expense. - there are emails to support this and the
minutes approve the purchase.
There is no evidence of a request for a 2ndEar Irrigator. The original
request was amended manually but neither the request nor the approval
for the purchase of the 2ndEar Irrigator (at the same cost ) has been
clearly enough recorded. The wording in the minutes is ambiguous.
The minutes should have recorded the difference in price for the
purchase of one item and that prior approval had been requested via
email. Then it should have been recorded that a 2ndone was requested
and that approval was given.
There is enough information to make an assumption but it should be clear
enough that the Auditor doesn't need to do that.|| |||||| |Recommendations||||| |No.|IArea|||Query| |1|Expenditure approval|||I would advise that the system regarding expenditure could be
made clearer. It can be hard to follow the audit trail.
I suggest the following slight modifications to the current
system:
1 a) Each request should be minuted with the approximate cost
and quantity of the item required followed by the note that
the purchase has been approved. A copy of the request should| ## Recommendations |No.|IArea|Query| |---|---|---| ||Minutes|be filed with the minutes.
1 b) Once bought the purchase should be recorded at the next
meeting with it's final cost and a copy of the invoice filed with
the minutes.
1 c) If the final cost varies considerably from the amount
initially approved then additional approval can be requested via
email prior to the purchase - as was done with the Ear
Irrigators mentioned above. This process and subsequent
approval for the increase in expenditure can then be recorded
in the minutes of the next meeting.
1 d) In the same way if the quantity required has changed – as
also happnened with the Ear Irrigators above - then this
additional purchase needs to be recorded clearly with the
approval also clearly recorded.
2 ) A copy of the minutes should be filed separately in
chronological order. Copies of any requests for expenditure or
invoices following expenditure should be filed with the
relevant minutes. This is in addition to wherever else they are
filed.| |2|Treasurer's Report|Is a report complied by the Treasurer for each meeting
showing current funds and expenditure since the last meeting?
If so these reports should also be filed with the minutes and
therefore available to the Auditor. These would also support
any expenditures made.| |3|Paperwork for the Audit|As mentioned above the file containing the minutes with the
accompanying requests / invoices / reports should be made
available to the Auditor with the other paperwork.| Siân Cassie 2024 Accounts 22[nd] April 2024