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
R￿aren¢* 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
GIOu￿sterShIre 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. ex￿pt 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 aCti￿tI•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
Repts￿ng 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 lollo￿ng 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$d to thè n•aMsl £.
Th• financlal Statements have been propar•d und•r th• hlgtortcal cost convention. The princi￿1 8¢¢¢untlng pollcl8s adopted are Bet out below.
1.2 Going Concèrn
Thg Charfty has adequate resource3 19 conllnu¥ In operallonal •xlstenc8 for the foreseeabltr luluro. For thls Mason, the Trustees conslder It
appropriate to adopt the golng concom basls In preparing the account8.
Th8 busln885 model of the charfty Is such that Ils charftabl8 activlUe$ 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 ber￿fil 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 aCtI￿lIeS 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. PrePa￿ntS ¥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
LIabIl￿e$ 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& Inte￿81 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$$uo$' Df FRS 102 to all of 11$ financlal Instrumènts.
Financlal Snstrumènts ¥re wognl8ed In t￿ Charlly's balance shèèt vh*n the Charfty boeom8$ party lo the contractu81 provl$lon$ ¢1 the
instrument.
Financlal assets and Ilabilit185 are offset. wth thè nèl arnounls pras&nl•d In the financlal stal&m•nls, there is 8 legally anlorceablè
rSghl10 3el off the recognis8d arnounts and th&r• is an intention to s&tll• on a n?t ba818 or to rnalise the a8￿t and settle the1I8blllty
slrnultaneously.
B4•1¢ flnanclal a8••ts
Basic financial a958ts, whlch Include dèbtors, cash and bank balances, are Initlally maasured at Iran8acllon pdca ineluding transaction
costs and ara subsequently cathed at amort13ed cost uslng th• effec￿Ve interest mathod unle85 the arran9emenl eonslltulgs a financlng
transaction, where the Iransacllon Is mèasured at the present value ol th8 future racèipts dl¥counled at a markèt r8le of InlereBt.
Flnanclal assets cl888lfled a8 recelvabl8 Ihllhln Or￿ year are nol amortlBed.
Ba8lc Ilnanelal15abllltl
Baslc ftnaneial Ilabllllles, includlng ewdltors and bank loans ara Inlllally recognisod al tran3action price unless th8 arrarfjernent
constltutèg a financlng IransactSon. where the debt instrumonl is measured at tha pr8senl valu8 of the futur• paym8nt3 dlscounted at
rnarket rat8 ol Interest. Financlal1Sablllll8s classified as payable wlthin one year arè not amorti88d.
Trade credltors arè obllgatlon8 lo p8y for 9ood8 QT that hove been acqulred In the ordinary course of operalionB from 3uppliers.
Amounts payablè are classlfied as currènt liabllllles If paym&nl is due ￿thin one year or less. If nol, they are pr6sènt8d 85 non-currenl
Ilablllllos. Trad• ¢reditors are recognlsed inltSally al transacllon price and subsequ*nlly m?a8ured al amortlsad eo$l u$irrtJ the effocliv•
Interest m•thod.
D•rncognltlon of flnanclal IlabllltlÉ•
Flngn¢i81 Ilablllues are d•r•cogni$$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• $ubl¢ct lo specS1Sc condI￿OnI by dgnors as lo how they may be used.
1.11 Flxed Assgt Inveslment
Investment land 1$ 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 Anal￿1$ 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 re￿0W.

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
SUmMe￿e1d 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 Inr￿VationS 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