Charlty number: 1096480 GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES ANNUAL REPORT OF THE TRUSTEES FOR THE FINANCIAL YEAR ENDING 31 MARCH 2024
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES CONTENTS Page Raren¢* and administratlve details of the charity, Its trustee8 and advisers Trustees, report
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees Gloucestershire Heallh and Care NHS Foundation Trust is the sole corporate Trustee of Gloucestershire Health and Care NHS Foundation Trust Charities. Trust Board members during the period were: Ingrid Barker, Trust Chair Steve Alvis, Non-Executive Director Steve Brittan, Non-Executive Director (to 31 January 2024) Marcia Gallagher. Non-Executlve Dlrector Sumita Hutchison, Non-Executive Director Nicola de longh, Non-Executive Director Jan Marriott, Non-Executive Director Graham Russell, Non-Executive Director Lorraine Dixon. Associate Non-Executive Director- Non-voting (to 31 May 2023) Vicci Livingstone-Thompson, Associate Non-Executive Director- Non-voting Paul Roberts, Chief Executive (to 16 April 2023) Douglas Blair, Chief Executive (from 17 April 2023) Sandra Betney, Director of Finance Amjad Uppal, Medical Director Neil Savage, Director of Human Resourceslorganisational Development David Noyes, Chief Operating Officer Angela Potter, Director of Strategy and Partnerships John Trevains, Director of Nursing, Therapies & Quality (to 23 February 2024) Hannah Williams, Acting Director of Nursing,, Therapies & Quality (from 9 February 2024 Helen Goodey, Joint Director of Locality Development and Primary Care- Non-voting Charlty regl8t•red number 1096480 Prlncipal offi Edward Jenner Court Unit 1010 Pioneer Avenue Gloucester Business Park Brockworth Gloucestershire GL3 4AW Independent oxaminer Nicholas J Bishop Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG Page11
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARrrY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Bank&rs Natwest Government Banking Service Br Natwest Building Brampton Road Newcastle Under Lyme STS ODX Sollcltors Bevan Britlan 45 Church Street Birmingham B3 2RT Page12
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The fi'nancial statements have been prepared in accordance with the accounting policies set out in nole 1 of the financial statements and comply with the Charity's governing document, the Charities Act 2011 and °Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). Foreword This Annual Report sets out, for the year ended 31 March 2024, the level of charitable income received by GIOusterShIre Health and Care NHS Foundation Trust Charities, the level of charitable expenditure made by Gloucestershire Heallh and Care NHS Foundation Trust Charities and the balance of charitable monies that remain at the disposal of Gloucestershire Health and Care NHS Foundation Trust Charities. Income to the charitable fund is mainly from gifts, donations or legacies, while charitable fund expenditure is to enable activities to take place that are not funded or provided from Gloucestershire Health and Care NHS Foundation Trust's normal revenue income. Gloucestershire Health and Care NHS Foundation Trust would like to thank all donors to our charitable funds, be they from individuals, groups or companies. The donatiorss make a real difference to the lives of those experiencing mental and physical health problems, and the Trust would encourage anyone reading this report to consider its charitable funds should they wish to donate to a charity. Structure, Governance and Management Gloucestershire Heath and Care NHS Foundation Trust is the Corporate Trustee of Gloucestershire Health and Care NHS Foundation Trust Charities. Gloucestershire Health and Care NHS Foundation Trust is the main beneficiary of the CharSty and is a related paty by virtue of being the corporate trustee. By working in partnership with the Trust the Charitable Funds are used to best effect. When deciding upon the best use of the Charitable Funds, the corporate trustee takes into consideration the main activities, objectives, strategies and plans of thè proposed beneficiary. The Charity's unrestricled fund was established uslng the model declaration of trust. The restricted funds were separately regislered under the group Charity. All funds held at the date of registration either formed part of the unrestricted or restricted funds. Subsequent donations and gifts received by the Charity have been added to those fund balances within the existing charity. The corporate trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objects of each fund and by designating funds,. in this way the trustee 15 able to respect the wishes of the donors, lo benefit patient care and advance the good health and welfare of patients and staff. The charilable funds available to spend are held within the fund categories described in notes 12 and 13 of the accounts. Non-Executive members of the Trust's Board of Directors are appointed by the Council of Governors of Gloucestershire Health and Care NHS Foundation Trust. Executive members of the Board are subject to recruitment by the N HS Trust Board. Members of the Trust Board and the Charitable Funds Committee are not individual trustees bul act as agents under charity law on behalf of the corporate trustee. l Board members undertake an induction programme on appointment and are encouraged to participate in relevant training programmes as appropriate. The Charitable Funds Committee is responsible for the overall management of the Charitable Funds. Page13
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Committee Is required to: Ensure compliance with all legal and regulatory requirements. including NHS guidance and Charity Commission guidance. Approve policies and procedures for the control of charity income. investments and expenditure and establishlmaintain monitoring and review systems to ensure that procedures are correctly applied. Approve the annual financial statements and Charitable Fund annual report. Approve the registration and objects of all of the Trust charities,. ensuring such registrations meet the needs of the Trust's charitable purposes. Consider applications from the fund managers for the creation of new funds and approve the governing documents under which these will be administered. Nominate NHS officers to have delegated authority for the commitment of expenditure. management of VAT implications and liaison with the investment broker for deposits and withdrawals. Ensure legacy income is monitored and approve the actions of the legacy officer to ensure receipt of all legacy entitlements. Oversee the development of an investment policy for Board of Trustees approval as required. If directed by the Board of Trustees, oversee the appointment of an investment manager and the implementation of appropriate procedures to monitor the investment arrangements and ensure compliance with the current relevant legislation. Act as the control mechanism for any approved fund-raising appeals which may be initiated, and ensure that the appointment and control of fund-raisers is in line with current regulations and guidance Ensure appropriate liaison with the Charity Commission andlor legal advisors to confirmlsupport any recommendation or action that the trustees may wish to make. Oversee the development of plans to increase awareness amongst staff and the wider community of the availability and potential uses of charitable funds. Receive and consider bids for the application of monies in accordance with the Standing Financial Instructions. Commission and review audit reports on charitable funds and initiate approprlate action. Oversee the development of a fund-raising strategy for approval by the Board of Trustees as required. Durlng tho year •nding 31 March 2024 the Charltable Funds Commltte• ¢omprl8ed: Sumita Hutchlson Nicola de longh Marcia Gallagher Sandra Betney Angela Potter Neil Savage Chair (to 31 January 2024) Chair (from 1 February 2024) Vice Chair Direclor of Finance Director of Strategy and Partnerships Director of Human Resourceslorganisational Development Rlsk Management The amount of funds held in respect of charitable funds is currently considered too small to support an investment portfolio. The trustees do not consider there to be any major risks associated with the charitable funds due to the nature of the charitable activities undertaken. Funds spent during the year will be no more than the balance held. The Trust provides accounting facilities for the funds. The financial position of any fund can be known at any time. as each fund has a unique code which is debited or credited at the time of a transaction. through the cloud accounting package. Any balance owing to or from the fund is transferred between the Trust Fund Account and Gloucestershire Health and Care NHS Foundation Trust's bank account during the financial year. Reserves Policy The charity aims to expend all funds received within two years of receipt. expt where funds are being saved for a specific purpose. Fund balances earn interest during the year from the relevant bank accounts. Page14
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Objectives and Actlvitles The core vision of the charity Is to enhance the care and treatment of seNice users accessing NHS services within Glouceslershire Health and Care NHS Foundation Trust. by raising funds to support high priority areas which are beyond the scope of government funding. The core activilies of the charity are for the benefit of patientslservice users and colleagues employed by Gloucestershire Health and Care NHS Foundalion Trust. To achieve its vision and objects the charity is working to: Develop key messages to better connect with the communities served in Gloucestershire to increase awareness of the charity and the ways in which donors can support the Trust. Provide support, guidance and encouragement for colleagues to access funds for projects that align to the vision of the charity. Deliver practical improvements to the service user environment. Encourage new and existing supporters to engage with the charity using a range of medla Including email, the post, website and telephone. The charity will achieve these plans by: Generating income through a variety of means. Supporting Trust colleague's development to enable them to provide excellent clinical and service user centric care. Improving the quality of service, user care and experlence. Effectively managing charitable funds available. Improving environments for service users, carers and the Trust colleagues. Approving grants which will make a real difference, particularly in respect of support for speclalist clinical study andlor research that has the potential to impact on the treatment and well-being of servlce users and carers. This Fund focuses on the following areas of activity.. Nightingale - to support nurses and allied health professionals to deliver the very best care. Environmental - improvement or innovations to internallexternal physical spaces or suslainability projects. General Fund to provide general support for any charitable purpose or purposes relating to the NHS wholly or mainly for the health and social care services. Research Training - to support research and development across clinical practice. Public benefit In planning the charity's activities for the year the trustees kept in mind the Charity Commission's guidance on public benefit. Achièvements and performance The charity is proud to SUPPOrt people from across the county at their time of need, crisis or illness, and is able to provide this help as a result of the generous donations and legacies of IDcal people, organisations and the wider community, and also through the inspirational fundraising activities of NHS colleagues and other organisations and individuals. Over the years many individuals have benefited from the kindness of others. Examples of some of the good causes the charity has sponsored this year include: Hardship fund for staff and patients Page15
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Christmas related activities for patients and staff Learning Disabilities Big Health & Wellbeing Day Music in Hospitals, Dance & Dementia The Trust works actively with the local League of Friends within its area and formally records its gratitude for their support. Key P•rformance Indicators Key Performan Indlcators are not currently used due to the Ilmited activity wlthln the charity. Use of Volunteers Support 15 provlded by volunteers, however, thls Is minimal due to the current limlted actlvlty of the charlty. Future Plans Given the level of funds that currently exist. it will not be possible to plan for any significant items of expenditure. Work to further develop the Brokenborough investment land legacy will a150 be taken forward. Financlal Review The net assets of the charity as at 31 March 2024 were £370,000 (2023: £385,000). Overall net assets have decreased by 3.8 percent in the year. The income for the year was £39,000 {2023: £96,000) a reduction of £57,000. The decrease in income during the year is due mainly to a reduction of £33,000 in donations received from NHS Charities and National Lottery Fund, and a decrease in legacies received of £20,000. Overall expenditure of £54,000 (2023.. £62,000) Is 12 percent lower than last year. In this financial year £37,000 (2023: £57,000) was spent on patient and staff welfare activities. Service users and Gloucestershire Health and Care NHS Foundation Trust colleagues have benefited greatly from the generosity of family, friends, colleagues and the wider community who have made donations to the chariiable fund. Page16
Gloucestershire Health and Care NHS Foundatlon Trust Charities Statement of Trustees, responsibilities The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)- The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year. In preparing these financial statements, the trustees are required to: select sultable accountlng pollcles and then apply them consistently., observe the methods and principles in the Charities SORP. make judgements and estimates thal are reasonable and prudent,. state whether applicable accounting standards have been followed, Subje io any material departures disclosed and explained in the financlal statements- and prepare the financial statements on the going concern basis unless It Is Inappropriate to presume that the charity will continue In operation. The trustees are responslble for keeping sufficient accounting records that dlsclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Trustees, on 19th September 2024 and signed on their behalf by: Nlcola De Iongh Trustee Nell Savage Trustee Page17
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Statement of Flnancial Activities For the period anding 31 March 2024 Nots Restrlctod Fund¥ Unrostrlctsd Funds Total Total 2024 £000 2023 £000 £000 £000 Income from: Donatlons & Legacie5 Other InGome Total Incom• 12 16 28 11 39 18 21 96 endlture on.. Charitable Aclivitles.. Management & Admlnlstration Stsff welfare and amenllies Patient welfare and amenltles Total expgndlture (151 (21 {71 1241 12} 126) 12) 130) 117) {28) 19) 154) {51 1371 1201 1621 Net lexpondltur•ylntom• for the year {61 19} 115) Net Movem•nt$ In fund8 {61 19) 115) Fund balanc8s at 1 Aprfl 2023 228 157 383 351 Fund balanc8# at 31 March 2024 222 148 370 385
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Balance Sheet As at 31 March 2024 Note 2024 £000 2023 £000 Fixed Assets Investments 150 150 150 150 Current Assets Cash al bank and in hand 224 224 256 256 Credltors: amounts falllng duo wlthln ono yéar 14) 1211 Not Current a$$ets 220 235 Totsl ass•ts l••$ ¢urr•nt Ilabllltl•s 370 385 Incomo fund$ Restricted funds Unrestrfcled funds 12 13 222 228 157 385 370 The finandal stslements were approved by the Trustees on 191h September 2024 SSgned: Date: 19th September 2024 Nlcola De longh Trustee Slgn8d'. Dato: 19th Séptember 2024 Nell Savage Tnjslee
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Statement of Cash Flow For Ihe period endlng 31 March 2024 Note 2024 £000 2023 £000 Cash flow from operating actlvltl•s: Net eash provided by (used in) op•rating actlvltles Cash Ilow from Investing actlvltles- Dlvldends. intergsl and rents from Investm8nl N•t cash provlded by (used Inl Invegtlng aCtitI•5 {321 1531 Change in cash and cash equlvalenls In the reporting period 1321 {531 Cash and cash equivalents al the beglnnlng of the reporting perlod 256 309 Cash and cash equlval•nts It tho ond of the r•porting p•rlod 224 256
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARtTIES NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1. Accounting Policies 1.1 Accountlng Conventlon Tha financlal statement8 have been pMpar&d in accordance wth the Charills governing documant, the Charftles Act 2011 and 'Accounting and Reptsng by Charities.. Ststement of Rèeommsnded Pracfjee applicable lo charilies preparing thair accounts In accordance wth the Financial Reportlng Standard applicable in the UK and Rèpublic of Ireland IFRS 1021 leffeclive 1 January 20191. The Charity is a Public Benefit Entity 85 dèfined by FRS 102. Thè linanclal statements have departed from thè Charitles (Accounts and Reports) Regu18tions 2008 only to th6 extent required to provide a true and foir view. This departure has involved lollong thè Staiement of Recommended Practic8 for chaTitiaS applylng FRS 102 rather than the version of thè Stsièment ol Recommended Praclie8 whieh is rèfèrred tts in the Regulations but whlch has sincè baen withdram. Tho finon¢ial stat•m8nls are prepared in sttrrliryj, whi¢h 1$ the functlonal curr8ncy of the Charity. Monètsry amounlg In Ih•s• flnanclal statements are round$d to thè n•aMsl £. Th• financlal Statements have been propar•d und•r th• hlgtortcal cost convention. The princi1 8¢¢¢untlng pollcl8s adopted are Bet out below. 1.2 Going Concèrn Thg Charfty has adequate resource3 19 conllnu¥ In operallonal •xlstenc8 for the foreseeabltr luluro. For thls Mason, the Trustees conslder It appropriate to adopt the golng concom basls In preparing the account8. Th8 busln885 model of the charfty Is such that Ils charftabl8 activlUe$ are Ilrnlt•d lo thosè whlch have sufflclent funds lo Support from th8 •xcès8 ol fundlng rec8lv8d overthe c051 ol 8dminlsterin9 the charlly. Thè Charlly therefore has no 8peclfic cornrnltm8nls and no commltted costs. The Trust8ès h8v8 revlewed the cashfiowforecasts for a perfod 0112 months from the dale of the approval of thèsè financlal statement5 which Indlc8t8 that the charl¢y wlll hav8 sufficiènt funds to meet Its liabilties a3 they f?11 du8 for that pèriod. 1.3 Incomlng Rewurcas All Inoome15 recogni8ed once the charity has ènlillament to tho Income,111s probabl? that the income VAII be received and the arnount of th Income rec8Iv8blo can be measured reliably. For legacles, enlitlamanl Is taken as the eadier of the dale on which 8ilhèr tho charfty Is aware that probate has been grantèd, the estste haB been finallsed and nolificatlon has been mad8 by tha &xecutorlsl lo the Trust that a distrlbutlon wll b• made, or ¥then a distrlbullon 18 recelved from the estale. Raeèipt of a lègacy, In whole or in part, 13 only congidarèd probable wh&n the amount can be measurèd raliably and the charlty has betsn Th)tlfled of the executorfs Intention to makè a dlstrfbutlon. Where legacles have been notifiad of or the charfly Is aware of the gr8ntlng probate, and the criteria for thè Income recognltlon have not been met Ihèlègacy is treated as a contlngent asset and di&clos•d il material. 1.4 Expèndlturo Expènditum Is recognlsed once there Is a le9al or constructivè obllgation to transfer economlc berfil lo a third party. 11 Is probable that a transfer of economlc beneflls VAII be rèquir¢d In sèttl¢m¢nt and the amount of the obllgalion can ba Measured reliably. Expendlture Is cla59ifièd by activity. Th ¢o$ts 01 •aeh aclivlly ar8 made up ol the total dir¢¢t ¢o$ts and shared costs. includln9 Support ¢o$t$. involv•d in und•rtaklng each actSvily. th.racl costs attributablg 10 ¥ singlè a¢livily ar• allocated dlreclly lo the activity. Shared costs thlch contribute lo more than ong 8¢tivlly and suppori ¢0st$ which artr not attributgble to a slngl8 activlly are apporlJ'on¢d behw?n th058 aCtIlIeS on a basis ¢on$i$l¢nl th th• us• of rèsour¢•$. C•ntr81 slaff costs are allocated on the basis of mI sp•nl, and depr8clation chary¢ allo¢al*d ¢n tho poriion of the asset's use. 1.5 Incomo Rgcolvablo Interest on funds held on d8POSIt is Included bthen recelvable and the amount ¢an ba measured rellably by the charity. tr1$ 1$ nomally upon notification of the intèrast paid or payable by the B8nk. 1.6 Dgbtors Trade and other debtors are recognlsed at settlement amount 8fter anytrad• discount offered. PrePantS ¥re valuèd at thè amunt prepaSd net of any trade discoun18 due. 1.7 Cash at Bank and In Hand Cash at bank and In hand inclvdes cash and shorttgrrn highly1Squld Investments wth short maturity of threa months or les5 from ihe date of acquisition orop8ning of the daposit or slmllar account.
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1. Accountlng Pollcies (Continued) 1.8 Liabilities LIabIle$ arè recognised en thera is an obli9ation at the Balance Sheet date as a sU11 of a past event. If It 5s probable that a Iransf&r of economic benelft will b8 required in settlemant, and the amount of the settlement can ba èstimated reliably. Liablllties arè rèeognisgd at thè amount that the charlty 8nticipates it will pay to sètt18 the debt or tha amount it ha8 recelved as advanced payments forthe gocds or servlces It must provide. Provlslons ar• maasurèd at the best •stlmatè ol the amounts raquriéd to settle the obllgation. Where the effect of the t5me valu8 of monay is material, the provlslon is based on the pr6sènt value ol Ihosts amounts di%ounled at the pr•-tax discount rate that reflects th rfsks sp•¢ill¢ to the liablllty. Th• unwindin9 of the dlscount r¢ogni8ed wlthln th& Inte81 payable and slmllar charg•S. 1.9 Flnanclal In•trumonts The Charity has 81ocl8d to apply the provlslons of S•¢Jon 11 'Baslc Flnancial Instruments, and S•¢tton 12'0ther Fln8nclal Inslrum•nts I$$uo$' Df FRS 102 to all of 11$ financlal Instrumènts. Financlal Snstrumènts ¥re wognl8ed In t Charlly's balance shèèt vhn the Charfty boeom8$ party lo the contractu81 provl$lon$ ¢1 the instrument. Financlal assets and Ilabilit185 are offset. wth thè nèl arnounls pras&nl•d In the financlal stal&m•nls, there is 8 legally anlorceablè rSghl10 3el off the recognis8d arnounts and th&r• is an intention to s&tll• on a n?t ba818 or to rnalise the a8t and settle the1I8blllty slrnultaneously. B4•1¢ flnanclal a8••ts Basic financial a958ts, whlch Include dèbtors, cash and bank balances, are Initlally maasured at Iran8acllon pdca ineluding transaction costs and ara subsequently cathed at amort13ed cost uslng th• effecVe interest mathod unle85 the arran9emenl eonslltulgs a financlng transaction, where the Iransacllon Is mèasured at the present value ol th8 future racèipts dl¥counled at a markèt r8le of InlereBt. Flnanclal assets cl888lfled a8 recelvabl8 Ihllhln Or year are nol amortlBed. Ba8lc Ilnanelal15abllltl Baslc ftnaneial Ilabllllles, includlng ewdltors and bank loans ara Inlllally recognisod al tran3action price unless th8 arrarfjernent constltutèg a financlng IransactSon. where the debt instrumonl is measured at tha pr8senl valu8 of the futur• paym8nt3 dlscounted at rnarket rat8 ol Interest. Financlal1Sablllll8s classified as payable wlthin one year arè not amorti88d. Trade credltors arè obllgatlon8 lo p8y for 9ood8 QT that hove been acqulred In the ordinary course of operalionB from 3uppliers. Amounts payablè are classlfied as currènt liabllllles If paym&nl is due thin one year or less. If nol, they are pr6sènt8d 85 non-currenl Ilablllllos. Trad• ¢reditors are recognlsed inltSally al transacllon price and subsequnlly m?a8ured al amortlsad eo$l u$irrtJ the effocliv• Interest m•thod. D•rncognltlon of flnanclal IlabllltlÉ• Flngn¢i81 Ilablllues are d•r•cogni$$d when the Charfil$ ¢onlractual obllg•lion$ explre or are dlscharyod Qr cancelled. 1.10 Charltable funds Unr•$lrf¢led funds ar8 avollabl* for use al th8 dl8cr•tion ol the trust8as In furthorarce of th8lr charltabl• obje¢tive8. Rtt$tricled funds ar• $ubl¢ct lo specS1Sc condIOnI by dgnors as lo how they may be used. 1.11 Flxed Assgt Inveslment Investment land 1$ valued at fair valuè Èl th¢ year end. 1.12 Irrgcoverable VAT Irrecoverabl• VAT Is charged agalnst th8 category of expenditure for lch It is incurred. 1.13 Critical accountlng estimatss and ludgements In 8pplication of ihe Charitys accounting pollcles, th? trustees are rgquired lo make judgements, 85timales and assumptions about tha earrying amount ol ass&ts and liabilitie5 that are not readily apparent from glher 80urces. Th6 astirn8tes and assoclated assumption8 are based on historical expgri8nc8 and other factors that are Conside to be relevant. Actual sUlts may differ from these ostimates. The estimates and underfwng assumptions 8re reviewed on an ongoing basis. Re$lOn5 to accounling estimates are recognised in the period in which thè estimate 18 vISed whère the revision affects only that perfod. or in th8 peri(xY of the reV$10n 8nd future pericrtys where the revision affects both current and futurè periods.
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 2 Analysls of Income Restrlct•d Unrestrictsd Funds Funds Total Funds 2024 £000 14 14 Totsl Funds 2023 £(H)O 20 40 30 90 £000 £ODO 14 Donations from individuals Charlttes and Non Corporate Bodles Legacles Total 12 12 16 28 3 Other Incom• R•strletèd Unrostrlcted Funds Fund$ Total Funds 2024 £000 Totsl Funds 2023 £000 £000 Other Income Inlergsl on Cash heltj on depo811 Total 11 11 4 Anal1$ of •xpondlturn. admlnlstratlon and support costs Regtrfcted Unrostrlctod Funds Fund¥ Total Funds 2024 £000 Total Funds 2023 £000 Extemal examlnalion & audll In-house finance support Prolesslonal servlces Total 13 15 13 17 The indèpendent examlner recelved £1,800 {2023.. £1.8001 for the independent examinatlon of the financial slalements. J Analysls of charltsblg expondlturn Fund actlvlty £000 Support Cost8 £oDo Tolal 2024 £000 Total 2023 £000 Patient welfare & amenltles Staff welfare & amenllies Total 20 37 57 28 37 28 37 6 Analysi$ of Staff co$t$ The charfty has no dlrect employees
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 7 Analysls of cash Total 2024 £000 224 224 Total 2023 £000 256 2S6 Cash at bank and cash In hand Total 8 Analysls of current Ilabllltl•s Total 2024 £000 Total 2023 £000 Trade Lreditors Accruals Totsl 16 21 Total Funds 2023-24 £000 (151 Total Fund• 2022.23 £000 9 Reconelllatlon of net Incomellex Net incom• I lexpgndlturtl for 20 Statgment of Flnanclal Activltlè•: Increas8lldecre8sel in credltors N•1 cash provld8d by lusod Inl operatlng aatlvltlgs endlturel to n•t 3124 las por {17 (321 87 1531 10 R•latod Party Trans•ctlons Durlng the yèar none of the trustees or members of the key management staff or parles r81ated to them has undertaken any matad81 Iransacllons Ylth Gloucestershlre Health & Care NHS Foundatlon Trust Charltsble Fund. 11 Trusts•s Expgn80• No expenses were r8lmbursed ID any Irusleès durln9 the year under re0W.
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 12 Analysis of Restricted Fund$ Balance Income Expendllure Transfers Gainsl BalanGe 31 March Losses 31 March 2023 2024 £000 £000 £000 £000 £000 £000 Restrlctèd Funds Brokenborg. Land Pled Piper Appeal NHS Charltles Together Natlonal Lottery Comm Fund NHS Together Dev Grant Freeman - Legacy SUmMee1d Charlty Grant 161 101 18} 151 191 10 30 20 21 Totsl 228 18 222 13 Analpl8 ot Unr•strlct•d Funds Restated Balance Incom• Expendllure Transf8rs Galnsl Balan¢• 31 March Losses 31 March 2023 2024 £000 £000 £000 £0 £000 £000 Nightlngale Research Environment Fund General Fund 47 131 48 106 15 {271 30 94 157 21 148 Totsl The unrestrfced funds are deslgnated for the following purposes Nlghtlnga19 Fund to 5UPPOrt nurses and allled health prof8s$lonals to d8llv8r the vgry b8$t ¢are. Envlronmenl Fund improvement or InrVationS to Inlemallextemal phy51ts1 spaces or sustalnabllity prole¢ls. General Fund to provlde general support for any charitable purpose or purposes relabn9 to the NPIS %tholly or malnly for the health and social Gare services. to support research and development across cllnlcal pracuce. Research Training 14 Change In the Ba¥ls of kcountlng There has been no change In the basls of accounllng durlng the year. Accounts have been prepared In accordance vAlh the FRS102 based SORP 15 Prlor Yèar Adjustmènts There has been no change to the accounts of prior years. 16 Post balanco sheet evgnts There are no p05t balance sheet events lo report.
GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARinES I report to the trustees on my examlnatlon ofthe flnanclal st8tem8nt$ of Gloucestershlre Health and Care NHS Foundatlon Trust charft (the Trust) for year ended 31 Mar¢h 2024. R•sponsibilltl¢• and bas1& of raport A$ th8 trustees of th8 Trust you ar8 respDnslblts for th& prepar8tlDn of Iha flnandal statements In accordBnce wlth the r8quir8rnents of the Chaitbs Act 2011 Ith8 2011 Act). I report In rospect of my èxomination of tha TruJt'J fjn8ncial st•tsments urrfed LNrt under Sectlon 145 cf the 2011 Ad. In carrying out ry •xaminatk)n I have follow8d all the 8ppllcabl8 Directions 9ivèn by the Charfty Comml8don und8r section 1(5)(bI of tN8 2011 Act. Ind•p•nd•nt •xamln•rf• $t•tsrnent I havg cornplet rny exarninadon. I tonfim that no m4tter8 hove corne to my attenUon In eonn•ctlon wlth the ex8mln8tbn gfvlrwj mo cau$9 to bell?vg Ih8t In any mat•rf81 r•8P•Ct'. 1. gCi)JUntlng reGofd5 were not kept In ro$pe¢l ol thg Tw$t a$ rgqulrèd by Sèellon 130 of 2011 Act,. or 2. Ihg flnancial stslern?nts do not 8GGord wrth tho89 record8,' or 3. the nnan¢lal $tat8ments do not comply wllh the awtablg requlrernenl? concemlng the form and Gontgnl of accounts set out In Iho Chadlleg IA¢counls and Reports) Regulallons 2008 other than any requlremenl that tho 8ccounts glvè a true end falr vlew whlGh Is wt a matter consldered 88 ol an Ind•ynd•ni •x8mlnatlon. I have no concerns And have corne a¢ro88 no other matters In connectlon 1h the examlnauon to whl¢h att•ntlon Should be drgwn In th1$ Mport In ordor to onable a proper und8r8tsndlng of the flnanGlal s18t•mgnts to h reached. NkholA• J Blohop FCCA ACA UnTrt 3 Ambr088 Hou88 Meteor Court Barnett Way Bafflwood Gloucester GL4 3GG Dgt8'. 19 S8Ptemb8r 2024