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← Gloucestershire Health And Care NHS Foundation Trust Charities

2025-03-31-accounts

Charity number: 1096480

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

ANNUAL REPORT OF THE TRUSTEES

FOR THE FINANCIAL YEAR ENDING 31 MARCH 2025

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1 - 2
Trustees' report 3 – 7

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 2025

Trustees

Gloucestershire Health 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:

Non-Executive Directors

Mr Graham Russell – Chair (from 01/05/24) Mrs Sumita Hutchison Ms Jan Marriott Dr Stephen Alvis Ms Nicola de longh Mr Bilal Lala (from 20/05/24) Mr Jason Makepeace (from 20/05/24) Rosi Shepherd (from 06/01/25)

Ms Ingrid Barker – Chair (end 30/04/24) Mrs Marcia Gallagher (end 30/06/24)

Associate Non-Executive Director

Ms Vicci Livingstone-Thompson Dr Cathia Jenainati (from 19/09/24)

Executive Directors

Mr Douglas Blair – Chief Executive Miss Sandra Betney – Director of Finance/Deputy Chief Executive Dr Amjad Uppal – Medical Director Mrs Sarah Branton – Chief Operating Officer (from 04/11/24) Mr Neil Savage – Director of Human Resources and Organisational Development Mrs Nicola Hazle – Director of Nursing, Therapies and Quality (from 03/06/24) Mrs Rosanna James – Director of Improvement and Partnerships (from 04/11/24)

Mrs Helen Goodey – Joint Director of Locality Development and Primary Care (non-voting) (end 09/07/24) Mrs Hannah Williams – Acting Director of Nursing, Therapies and Quality (end 01/07/24) Miss Angela Potter – Director of Strategy and Partnerships (end 02/06/24) Mr David Noyes – Chief Operating Officer (end 30/09/24)

Senior Manager

Mrs Lavinia Rowsell – Director of Corporate Governance & Trust Secretary

Charity registered number

1096480

Page | 1

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 2025

Principal office

Edward Jenner Court Unit 1010 Pioneer Avenue Gloucester Business Park Brockworth Gloucestershire GL3 4AW

Independent examiner

Nicholas J Bishop Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG

Bankers

NatWest Government Banking Service Br NatWest Building Brampton Road Newcastle Under Lyme ST5 0DX

Solicitors

Bevan Brittan 45 Church Street Birmingham B3 2RT

Page | 2

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 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 2025, the level of charitable income received by Gloucestershire Health and Care NHS Foundation Trust Charities, the level of charitable expenditure made by Gloucestershire Health 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 donations make a real difference to the lives of the communities we serve, 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 Charity and is a related party 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 the proposed beneficiary.

The Charity’s unrestricted fund was established using the model declaration of trust. The restricted funds were separately registered 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 is able to respect the wishes of the donors, to benefit patient care and advance the good health and welfare of patients and staff. The charitable funds available to spend are held within the fund categories described in notes 13 and 14 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 NHS Trust Board.

Members of the Trust Board and the Charitable Funds Committee are not individual trustees but act as agents under charity law on behalf of the corporate trustee.

All 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.

Page | 3

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Committee is required to:

During the year ending 31 March 2025 the Charitable Funds Committee comprised:

Nicola de Iongh Chair Marcia Gallagher Vice Chair (to 30/06/24) Jason Makepeace Vice Chair (from 01/07/24) Sandra Betney Director of Finance Angela Potter Director of Strategy and Partnerships (to 02/06/24)

Des Gorman Acting Director of Strategy and Partnerships (from 03/06/24 – 03/11/24) Rosanna James Director of Improvement and Partnerships (from 04/11/24) Neil Savage Director of Human Resources/Organisational Development

Risk 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.

Page | 4

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Reserves Policy

The charity aims to expend all funds received within two years of receipt, except where funds are being saved for a specific purpose. We have a reserve agreed of £35,000 to cover six months running costs for the charity. Fund balances earn interest during the year from the relevant bank accounts.

Objectives and Activities

The core vision of the charity is to enhance the care and treatment of service users accessing NHS services within Gloucestershire Health and Care NHS Foundation Trust, by raising funds to support high priority areas which are beyond the scope of government funding.

The core activities of the charity are for the benefit of patients/service users and colleagues employed by Gloucestershire Health and Care NHS Foundation Trust.

To achieve its vision and objects the charity is working to:

The charity will achieve these plans by:

This Fund focuses on the following areas of activity:

Public benefit

In planning the charity’s activities for the year the trustees kept in mind the Charity Commission’s guidance on public benefit.

Achievements 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 local people, organisations and the wider community, and also through the inspirational fundraising activities of NHS colleagues and other organisations and individuals.

Page | 5

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Over the years many individuals have benefited from the kindness of others.

Examples of some of the good causes the charity has supported this year include:

The Trust works actively with the local League of Friends within its area and formally records its gratitude for their support.

Key Performance Indicators

Key performance indicators are not currently used due to the limited activity within the charity.

Use of Volunteers

Support is provided by volunteers, however, this is minimal due to the current limited activity of the charity.

Future Plans

The Trust has recently appointed its first, part time dedicated member of staff funded by the charity to work as Charitable Funds Coordinator. This is enhancing the work the charity can undertake and further improving governance processes. The Charitable Funds Coordinator is reaching out to teams and services and supporting them with grant applications, as well as supporting them with their own fundraising activities. They are also organising specific events and building links with partner organisations and charities. The charity has gone through a ‘rebrand’ which has helped to raise the profile of the charity, and this, as well as the appointment of the Charitable Funds Coordinator, was supported following a grant received from NHS Charities Together.

A new strategy for Charitable Funds is in development and work to further develop the Brokenborough investment land legacy will also be taken forward.

Financial Review

The net assets of the charity as at 31 March 2025 was £390,000 (2024: £370,000). Overall net assets have increased by 5.4 percent in the year.

The income for the year was £93,000 (2024: £39,000) an increase of £54,000. The increase in income during the year is due mainly to grants received for Wotton Lawn Sanctuary Garden and contributions for The Big Health Day.

Overall expenditure of £73,000 (2024: £54,000) an increase of £19,000. In this financial year £46,000 (2024: £37,000) 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 charitable fund.

Page | 6

Gloucestershire Health and Care NHS Foundation 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:

The trustees are responsible for keeping sufficient accounting records that disclose 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 9[th] September 2025 and signed on their behalf by:

Nicola De Iongh Trustee

Rosanna James Trustee

Page | 7

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Statement of Financial Activities For the period ending 31 March 2025

Note
Income from:		 Restricted
Funds
£000		 Unrestricted
Funds
£000		 Total
2025
£000		 Total
2024
£000
Donations & Legacies
2
Grants
2
Other Income
3
Total Income		 18
34
8
60		 21
8
4
33		 39
42
12
93		 28
0
11
39
Expenditure on:
Charitable Activities:
-
Management & Administration
4		 (22) (5) (27) (17)
-
Staff welfare and amenities
5
-
Patient welfare and amenities
5		 0
(9)		 (18)
(19)		 (18)
(28)		 (28)
(9)
Total expenditure
Net (expenditure)/income for the year
Net Movements in funds		 (31) (42) (73) (54)
29
29		 (9)
(9)		 20
20		 (15)
(15)
Fund balances at 1 April 2024 222 148 370 385
Fund balances at 31 March 2025 251 139 390
370

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Balance Sheet As at 31 March 2025

Note
2025 2024
£000 £000
Fixed Assets
Investments 150 150
150 150
Current Assets
Cash at bank and in hand 7 236 224
Debtors 8 12 0
248 224
Creditors: amounts falling due within one year 9 (8) (4)
Net Current assets 240 220
Total assets less current liabilities 390 370
Income funds
Restricted funds 13 251 222
Unrestricted funds 14 139 148
390 370

The financial statements were approved by the Trustees on 9th September 2025

Signed: Ndeleg. Nicola De Iongh Date: 9th September 2025 Trustee

Signed: aa Rosanna James Date: 9th September 2025 Trustee

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES Statement of Cash Flow For the period ending 31 March 2025

Note
Cash flow from operating activities:
Net cash provided by (used in) operating activities
10
Cash flow from investing activities:
Dividends, interest and rents from investment
Net cash provided by (used in) investing activities
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Change in cash and cash equivalents in the reporting period
2025 2024
£000 £000
12 (32)
0 0
0 0
12
224
236		 (32)
256
224

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

1.1 Accounting Convention

The financial statements have been prepared in accordance 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) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going Concern

The Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, the Trustees consider it appropriate to adopt the going concern basis in preparing the accounts.

The business model of the charity is such that its charitable activities are limited to those which have sufficient funds to support from the excess of funding received over the cost of administering the charity. The Charity therefore has no specific commitments and no committed costs.

The Trustees have reviewed the cashflow forecasts for a period of 12 months from the date of the approval of these financial statements which indicate that the charity will have sufficient funds to meet its liabilties as they fall due for that period.

1.3 Incoming Resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either; the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified of or the charity is aware of the granting probate, and the criteria for the income recognition have not been met the legacy is treated as a contingent asset and disclosed if material.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. It is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total direct costs and shared costs, including support costs, involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to the activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charge allocated on the portion of the asset's use.

1.5 Income Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at Bank and in Hand

Cash at bank and in hand includes cash and short term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (Continued)

1.8 Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, if it is probable that a transfer of economic beneift will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts requried to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount recognised within the interest payable and similar charges.

1.9 Financial Instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used.

1.11 Fixed Asset Investment

Investment land is valued at fair value at the year end.

1.12 Irrecoverable VAT

Irrecoverable VAT is charged against the category of expenditure for which it is incurred.

1.13 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2 Analysis of income

Analysis of income Analysis of income
Restricted Unrestricted
Total		 Total
Funds
Funds
Funds		 Funds
2025 2024
£000
£000
£000		 £000
Donations from individuals 0
8
8
52
10
62
0
11
11		 14
Charities and Non Corporate Bodies 14
Legacies 0
Total 52
29
81		 28

3 Other income

Restricted Unrestricted
Total		 Restricted Unrestricted
Total		 Total
Funds
Funds
Funds		 Funds
2025 2024
£000
£000
£000		 £000
Other Income 0
0
0		 0
Interest on cash held on deposit 8
4
12		 11
Total 8
4
12		 11

4 Analysis of expenditure - administration and support costs


Restricted Unrestricted
Total
Funds
Funds
Funds
2025
£000
£000
£000
External examination & audit
1
1
2
In-house support
20
1
21
Professional services
1
0
1
Subscriptions
0
3
3
Total
22
5
27		 Total
Funds
2024
External examination & audit 2
In-house support 2
Professional services 13
Subscriptions 0
Total 17

The independent examiner received £2,160 (2024: £1,800) for the independent examination of the financial statements.

5 Analysis of charitable expenditure
Restricted Unrestricted
Total
Funds
Funds
2025
£000
£000
£000
Patient welfare & amenities
9
19
28
Staff welfare & amenities
0
18
18
Total
9
37
46		 5 Analysis of charitable expenditure
Restricted Unrestricted
Total
Funds
Funds
2025
£000
£000
£000
Patient welfare & amenities
9
19
28
Staff welfare & amenities
0
18
18
Total
9
37
46		 5 Analysis of charitable expenditure
Restricted Unrestricted
Total
Funds
Funds
2025
£000
£000
£000
Patient welfare & amenities
9
19
28
Staff welfare & amenities
0
18
18
Total
9
37
46
Restricted Unrestricted
Total
Funds
Funds
2025
£000
£000
£000		 Total
Funds
Funds
2025		 2024
£000
£000
£000		 £000
Patient welfare & amenities
Staff welfare & amenities
Total		 9
19
28
0
18
18		 9
28
9
37
46		 37

The charity has no direct employees

6 Analysis of staff costs

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

7
8
9
10
11		 Analysis of cash
Total Total
2025 2024
£000 £000
Cash at bank and cash in hand 236 224
Total 236 224
Analysis of current assets Total Total
2025 2024
£000 £000
Trade Debtors 12 0
Total 12 0
Analysis of current liabilities Total Total
2025 2024
£000 £000
Trade Creditors 3 1
Accruals 5 3
Total 8 4
Total Funds
Total Funds
2024-25 2023-24
£000 £000
(15)
(17)
(32)
Increase/(decrease) in debtors
Increase/(decrease) in creditors
Reconciliation of net income/(expenditure) to net
Net income / (expenditure) for 2024/25 (as per
Statement of Financial Activities:
Net cash provided by (used in) operating activities		 20
(12)
4
12
Related Party Transactions

During the year none of the trustees or members of the key management staff or parties related to them has undertaken any material transactions with Gloucestershire Health & Care NHS Foundation Trust Charitable Fund.

12 Trustees Expenses

No expenses were reimbursed to any trustees during the year under review.

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

NOTES TO THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13 Analysis of Restricted Funds

Balance Income Expenditure Transfers Expenditure Transfers Gains/ Balance
31 March Losses 31 March
2024 2025
£000 £000 £000 £000 £000 £000
Restricted Funds
Brokenborough Land 161 1 - - - 162
Pied Piper Appeal 5 - (5) - - 0
National Lottery Comm Fund 6 1 (1) - - 6
NHS Together Dev Grant 22 1 (19) - - 4
Freeman - Legacy 21 1 - - - 22
Summerfield Charity Grant 7 1 (1) - - 7
Wotton Lawn Sanctuary Garden - 36 (4) - - 32
Big Health Day - 19 (1) - - 18
Total 222 60 (31) 0 0 251
-
The restriced funds are designated for the following purposes
Brokenborough Land legacy land support
National Lottery Comm Fund to support Forest of Dean engagement work
NHS Together Dev Grant to support communication, marketing, branding and fundraising for the Charity
Freeman Legacy to support Tewkesbury Hospital to purchase equipment
Summerfield Charity Grant awarded to support Wotton Lawn garden project
Wotton Lawn Sanctuary Garden support of Wotton Lawn garden project
Big Health Day supporting an open day with its aim to provide information, resources, and links to
private, voluntary and statutory organisations.
Analysis of Unrestricted Funds
Restated Balance Income Expenditure Transfers Gains/ Balance
31 March Losses 31 March
2024 2025
£000 £000 £000 £000 £000 £000
Nightingale 48 13 (1) - - 60
Research 2 1 - - - 3
Environment Fund 4 8 (4) - - 8
General Fund 94 11 (37) - - 68
148 33 (42) 0 0 139

14 Analysis of Unrestricted Funds

Total

The unrestriced funds are designated for the following purposes Nightingale Fund to support nurses and allied health professionals to deliver the very best care. Environment Fund improvement or innovations to internal/external physical spaces or sustainability 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.

15 Change in the Basis of Accounting

There has been no change in the basis of accounting during the year. Accounts have been prepared in accordance with the FRS102 based SORP

16 Prior Year Adjustments

There has been no change to the accounts of prior years.

17 Post balance sheet events

There are no post balance sheet events to report.

GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF GLOUCESTERSHIRE HEALTH AND CARE NHS FOUNDATION TRUST CHARITIES

I report to the trustees on my examination of the financial statements of Gloucestershire Health and Care NHS Foundation Trust Charities (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the 2011 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Nicholas J Bishop FCCA ACA

Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG

Date: 09 September 2025