2021-03-31-accounts

Annual Report and Financial Statements Head to Toe Charity Charity Number: 1099485

Year to 31 March 2021

Trust Headquarters, Elizabeth House, Fulbourn Hospital, Fulbourn, Cambridge CB21 5EF Tel: [phone] Fax: [phone]

Financial Statements of the Head to Toe Charity Year to 31 March 2021

Annual Report and Financial Statements of the Head to Toe Charity

Statement of Trustee's Responsibilities

The Trustee is responsible for:

• keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the funds held on trust and to enable them to ensure that the accounts comply with requirements in the Charities Act 2011 and those outlined in the directions issued by the Secretary of State.

• establishing and monitoring a system of internal control; and

• establishing arrangements for the prevention and detection of fraud and corruption.

The Trustee is required under the Charities Act 2011 and the National Health Service Act 2006 to prepare accounts for each financial year. The Secretary of State, with the approval of the Treasury, directs that these accounts give a true and fair view of the financial position of the funds held on trust, in accordance with the Charities Act 2011. In preparing those accounts, the Trustee is required to:

• apply on a consistent basis, accounting policies laid down by the Secretary of State with the approval of the Treasury

• make judgements and estimates which are reasonable and prudent

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.

The Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 14 to 23 attached have been compiled from and are in accordance with the financial records maintained by the Trustee. The financial statements are prepared in accordance with the following:

• as far as the Trustee is aware, there is no relevant audit info independent examiners are unaware

• the Trustee has taken all the steps that ought to have been taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information

• the Trustee prepares the financial statements on the going concern basis, unless it is inappropriate to do so.

The financial statements on pages 14 to 23 were approved by the Trustee on and signed on its behalf by

Chair JULIE SPENCE

Interim Chief Executive SCOTT HALDANE

Financial Statements of the Head to Toe Charity Year to 31 March 2021

2

I report to the trustees on my examination of the account s of Head to Toe Charity (‘the charity’ ) for the year ended 31 March 2021, which are set out on pages 14 to 23.

This report is made solely to the charity's trustees, as a body, in accordance with Regulation 31 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity's trustees as a body, for my work, for this report, or for the statement I have made.

Responsibilities and basis for report

As the charity trustees of the Head to Toe Charity you are responsible for the preparation of the accounts in accor

5 of the

2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

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

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements concerning the form and content of the 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; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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 accounts to be reached.

[ fD16CCE8A02416453... o cuSignedne Combrinck by:

Janine Combrinck ICAEW member BDO LLP 55 Baker Street London W1U 7EU

27 January 2022

Financial Statements of the Head to Toe Charity Year to 31 March 2021

3

Trustee's Annual Report

The Trustee presents the independently examined financial statements of the Head to Toe Charity for the financial year ended 31[st] March 2021.

Charity Registration

Head to Toe Charity is registered with the Charity Commission, and the registration number is 1099485. The name was changed in July 2017 and the previous name was Cambridgeshire Mental Health and Primary Care Trusts Charitable Fund.

In 2016, the Trustee agreed that a more proactive approach was required into expanding and diversifying charitable funds and agreed that transforming the existing fund structure into a fundraising charity was key to progressing this. In 2017 a Charity Manager was appointed with the initial objectives of establishing the foundations of a new fundraising organisation that needed to generate reliable income. The Charity Manager is managing the development and transition from a functional grant-making organisation to a responsive and proactive fundraising Charity.

The principal address of the charity is: Elizabeth House, Fulbourn Hospital, Cambridge CB21 5EF.

Structure, Governance and Management

The charitable trust constituted by the Trust Deed is administered and managed by the Trustee of the Charity which is the Cambridgeshire and Peterborough NHS Foundation Trust. The overall responsibility, therefore, rests collectively with the Board. The Board consists of a Chair and six other Non-Executive Directors who are each appointed by the Council of Governors, together with a Chief Executive and seven other Executive Directors, however not all the Executive Directors have voting rights. The table below represents those in post during 2020/21.

Directors during the financial year ended the 31 March 2021 and at the date the financial statements were approved were as follows:

~~a~~ ~~Ge~~	~~a~~ ~~Ge~~	~~a~~ ~~Ge~~
Name Title Changes during 2020/21 ~~a~~ ~~Ge~~
Julie Spence OBE Chair ~~a~~ ~~Ge~~ ~~a~~ ~~GO~~ ~~es~~
Julian Baust Non-Executive Director ~~es~~
Brian Benneyworth Non-Executive Director ~~es~~ ~~GQ~~
Mike Hindmarch Non-Executive Director ~~GQ~~
Jo Lucas Non-Executive Director ~~GQ~~
Geoff Turral Non-Executive Director ~~GQ~~
Karen Daber Non-Executive Director Appointed June 2020 ~~GQ~~
Tracy Dowling Chief Executive Left December 2021 ~~GQ~~
Kit Connick Director of Corporate Affairs Left March 2021 ~~GQ~~
Dr Chess Denman Medical Director Retired May 2021 ~~GQ~~
Julie Hankin Medical Director Appointed April 2021 ~~GQ~~
Rachel Gomm Director of Nursing
Scott Haldane Director of Finance ~~GO~~
Stephen Legood Director of People and Business Development
Gerard Newnham Director of Transformation and Partnerships Left March 2021 ~~GQ~~
Debbie Smith	DirectorofOperations

The Charity has policies and procedures in place for the induction and training of the Board. This induction includes an introduction to the objectives, scope and policies of the charitable funds, Charity Commission information on Trustee Responsibilities and copies of the previous year's financial statements.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

4

Trustee's Annual Report

Throughout the year the Cambridgeshire and Peterborough NHS Foundation Trust (CPFT) Board received and considered financial statements which had been prepared and reviewed by the subcommittee known as the Charitable Funds Management Committee, consisting of the NonExecutive Director who acts as Chair of the Committee, two other Non- Executive Directors and the Director of Finance from Cambridgeshire and Peterborough NHS Foundation Trust.

The Charity has identified and examined all major risks to which it is exposed, and systems have been established to mitigate these risks. Whilst it is difficult to evaluate the impact of Covid-19 on the Charity itself, it is mindful of the Covid-19 risk identified by the Corporate Trustee and the impact that it is likely to have across a range of areas including ongoing service provision.

Special Trusts

The following Special Trusts are registered with the Charity Commission:

Cambridgeshire and Peterborough NHS Foundation Trust Fund Child Health Service Fund Chapel, Fulbourn Hospital at Home Service Fund

Advisers and Independent Examiners

The names and addresses of principal advisors during the year are as follows:

Natwest 250 Bishopsgate London EC2M 4AA

Mills & Reeve, Solicitors LLP

110 Hills Road Cambridge CB2 1PH

and the independent examiner is:

BDO LLP 55 Baker Street London

W1U 7EU

Objectives and Activities

Head to Toe is the NHS Charity for Cambridgeshire and Peterborough NHS Foundation Trust (CPFT) supporting people of all ages receiving Mental Health, Community and Social Care across Cambridgeshire and Peterborough. The Charity works to enhance CPFT ’ s ability to improve the health and well being of the people it serves and the staff who care for them by supporting projects over and above NHS funding.

The objective of Head to Toe Charity is for the Trustee to hold the funds upon trust to apply the income, and at its discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

5

Statement on Public Benefit

The objectives and activities and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustee confirms that it has complied with the duty in section 17 (5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.

Trustee's Annual Report

Achievements and Performance

As Cambridgeshire and P eterborough NHS Foundation Trust’s dedicated C harity, Head to Toe supports staff to provide the very best care and experience for patients, with a mission to:

• Empower all members of our community to live fulfilling lives.

• Provide hope and support to those who need the specialist care of our NHS services.

• Raise awareness and understanding of physical and mental health conditions.

Head to Toe focuses on improving the wellbeing and resilience of our local communities, ensuring that people have the tools, resources, and support to live well, regardless of their physical or mental health diagnosis.

Over the last 12 months, Head to Toe has played a ~ e to the Covid-19 a significant part in CPFT’s respons pandemic.

Thanks to the generosity of Head to Toe supporters and fundraisers, and funding received from NHS Charities Together and Cambridgeshire Community Foundation, the Charity has been able to support patients, service users and staff throughout 2020/21.

Head to Toe has delivered over 200 projects as part of its Covid-19 Emergency Wellbeing Funding Programme, focused on improving the wellbeing of our community and helping to lessen the impact of the pandemic on our mental and physical health. From providing personalised therapeutic boxes to support patients through isolation, to funding activities on in-patient wards and creating wellbe ing ‘wobble’ rooms for staff to reflect and se ek respite during these challenging times.

Working alongside colleagues from CPFT Networks, which support staff from ethnic minorities and those with a disability or long-term condition, Head to Toe successfully secured £50,000 worth of funding for communities who have been disproportionately affected by Covid-19. This funding has enabled us to develop a wide-reaching agenda of training, events and continuing professional development opportunities for under-represented staff. The funding has also included facilitating a wide and inclusive programme of events for CPFT Black History Month celebrations, and the creation of a culturally diverse ‘global food bank’, to support our sta ff to access food and resources out of hours.

Head to Toe collaborates with a wide network of non-profit organisations and businesses across the county, strengthening our wellbeing offer to the local community, and increasing joint fundraising opportunities.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

6

Collaborations this year have included working with the Samaritans, Dreamdrops Children Charity, HomeStart Cambridgeshire and The Edge Social Enterprise Café.

The Charity continues to partner with Addenbrookes Charitable Trust (ACT) and the University of Cambridge, with the philanthropic campaign to raise £100 million for the ground-breaking new Cambridge Children’s Hos pital, planned for the Cambridge Biomedical Campus. Key milestones from the campaign this year include the development of the campaign brand and materials, and the campaign launch at a high-profile event in Spring 2021.

Head to Toe works alongside local event providers throughout the year, to offer a programme of local fundraising events for CPFT staff and supporters; these include the Cambridge Half Marathon, the London to Cambridge Bike Ride and the Fulbourn Park Run (recently launched on the Fulbourn Hospital Site). The Charity continues to strive to find new and innovative ways for fundraisers to get involved and show support, with additional fundraising completed through virtual events throughout the year, including through the inaugur al ‘Head, Shoulders, Knees and To es’ multi-challenge event.

During 2021/22 Head to Toe is continuing to grow the Charity’s profile across the region, working close ly with CPFT’s Voluntary Services, focusing on developing local networks, growing our database of regular donors, supporting a diverse range of wellbeing programmes and initiatives, and continuing to develop the fundraising campaign to support the new pion eering Children’s Hospital.

Head to Toe will continue to fundraise to s upport CPFT’s response to Covid-19, with the next stage of the funding programme focusing on delivering respite and supporting recovery across the Trust. The Charity will continue to prioritise the wellbeing of staff and patients, encouraging better access to services (both physically and virtually) and will continue to address our regional health inequalities.

Examples of projects we have funded this year

Schwartz Rounds

Head to Toe continues to fund the training and facilitation for the Schwartz Rounds, across CPFT. Schwartz Rounds provide a specialist, structured forum for healthcare staff (both clinical and nonclinical) to come together to discuss the emotional aspects of their work. This support has been vital for CPFT staff, who have been managing the impact of working through a pandemic. Head to Toe funding has increased the number of staff facilitators, allowing virtual sessions to run more regularly and reach more staff. Thanks to this funding, the team now includes representation from across the breadth of CPFT services, which is reflected in the more diverse audience attending sessions as a result.

I'd like to say a big thank you to Head to Toe Charity for continuing to support Schwartz Rounds at CPFT. In the 2 years that we have been running these, we have gathered momentum and we are now seeing about 65 staff a month join us for our virtual Schwartz Round sessions. Additionally, we have delivered Team Time sessions to 18 teams to date, which has involved over 200 staff.

Schwartz Rounds continue to be a supportive space for staff to reflect to the challenges of the work we do, and this has never been more relevant than it is during the pandemic. I am pleased that we are able to offer this for our staff.

Dr Anna Forrest, Consultant Clinical Psychologist/ Professional lead for Psychology

Financial Statements of the Head to Toe Charity Year to 31 March 2021

7

Self-help mental health resources

The CPFT Liaison and Diversion team is a specialist service that provides support for people with mental health challenges or vulnerabilities who get caught up in the criminal justice system, or who are referred by the Police. The team help and empower individuals to access the health and social care services they need to live safely and overcome their challenges.

The team provide mental health sessions as part of a court order, however, often find that many of their clients are unsure of how to proactively manage their mental health after their sessions finish. To help with this, and to empower clients to continue to progress, Head to Toe funded a special end of treatment self-help booklet, specifically created by the team to provide help and information to support self-management for wellbeing; to signpost to available support within the community and to help with clients’ long-term journey.

I'm so grateful for Head to Toe s support and have had two projects funded by them now. They have made small changes with big impact for clients possible and I'm not sure how this would have been achieved otherwise. Thank you!

Lucy Desborough, Assistant Psychologist Liaison and Diversion Service

Supporting physical recovery through technology and innovation

During the pandemic, teams across CPFT had to reduce their face to face contact with patients to keep them safe. For our Physiotherapy Teams, this increased the need for safe and effective ways of delivering virtual sessions, vital for patient s recovery. Head to Toe provided funding for the Physiotherapy department to subscribe to a new online physiotherapy exercise programme software, which allowed the team to develop personalised exercise programmes detailed drawings and descriptions that could then be sent directly to patients, who could log into (via email, or more accessible text message) their individualised recovery programme. This has been vital in supporting patients, who would have lost out on this aspect of their healthcare journey otherwise and has helped provide an accessible and engaging platform for our clinicians to best support them in delivering care.

Recording equipment for Music Therapy

With more patients and service users demonstrating an interest in expressing themselves through music, Head to Toe supported the Arts Therapy team and Music Therapists to develop a suite of musical technology and recording equipment to allow patients to create their own songs and share them with peers, friends, and family. The recordings helped to increase the sense of contact and belonging with others (especially throughout lockdown and periods of isolation), giving patients a sense of being heard, achievement and empowerment.

This project also supported a staff and patient choir, which helped all involved at CPFT relate and bond with one another through the pandemic.

Having the Christmas choir and being able to record our music has been a light in a difficult place and time for the ward. It moved the focus from illness and fear to hope and having fun. It also showcased the talents that people have and improved confidence. Several people gave their recordings to their family who were also able to share in the joy of the Christmas carols made especially purposeful by hearing the ir loved ones’ v oices on the CD. Thanks to Head to Toe for making this possible.

CPFT Staff Member

Financial Statements of the Head to Toe Charity Year to 31 March 2021

8

Resource banks for vulnerable families

CPFT community Health Visitors and School Nurses have seen the impact of the last year on the families they support first-hand especially across the northwest of Cambridgeshire, Peterborough and in some of the region’s rural areas, where there is a large mixed community of private and social housing, inner city and rural deprivation and isolation. To provide support to their most vulnerable families, the team asked Head to Toe to fund a resource bank project, to be able to provide essentials and necessary goods to those who were unable to access them due to demand, or cost. From baby clothes, nappies, and sterilising units, to toiletries, maternity supplies and isolation activities for siblings in lockdown, the team were able to have a supply of essential items to distribute at their continuing face-to-face appointments. Head to Toe were then delighted to partner with several local organisations and supermarkets, who provided additional resources to respond to the demand of this project.

The current situation with COVID-19 has had a massive impact on the whole of our community Those that were just about managing have been through into poverty, and those already in poverty are increasingly so. These resources have made an enormous difference to some of our most needy families, and we cannot thank Head to Toe enough for their support with this project throughout the last year; we would like to acknowledge the huge impact this has made on families who are in crisis

Tania Boreham, Team Manager North (Peterborough) and Rural Health Visitors

Supporting CPFT Staff Networks

Working alongside colleagues from CPFT Networks, which support staff from Ethnic Minorites and those with a disability or long-term condition, Head to Toe successfully secured £50,000 worth of dedicated funding from NHS Charities Together, for communities who have been disproportionately affected by Covid-19. This funding has enabled us to develop a wide-reaching agenda of training, events and continuing professional development opportunities for underrepresented staff and patients.

The funding has also included facilitating a wide and inclusive programme of events for CPFT Black History Month cele brations, and the creation of a culturally diverse ‘global food bank’, to support our staff to access food and resources out of hours. Projects include:

• Equality, Diversity, and Inclusion Staff Library

• Virtual Black History Month Celebrations

• Global Food Bank for staff and patients

• Support for International Staff Members

It was fantastic to see different staff across CPFT engage and participate in the Black History Month events, which offered a chance for staff to tell stories of their day-to-day reality, taste cultural food and listen to black inspirational speakers. We were very thankful to receive this funding from Head to Toe and NHS Charities Together and have the support from our staff networks and allies. We hope events such as this will continue to open up conversations, give an insight and learning to people about history and issues faced by black people.

Neema Young, Chair CPFT Ethnic Minority Network

Financial Statements of the Head to Toe Charity Year to 31 March 2021

9

Trustee's Annual Report

Financial Review

Total incoming resources for the year totalled £224,000 compared with £184,000 for the previous year, of which 100% was from donations in 2020/21. There is an overall increase in income of £40,000 from 2019/20.

During the year, the Trust received from NHS Charities Together an amount of £122,500 which was a restricted fund and a further £5,000 from Cambridgeshire Community Foundation.

However, the Charity in 2020/21 was advised that it would no longer receive the £100,000 donation towards the Night Sitting Service in Peterborough that it had received from Hospital at Home in 2019/20.

Expenditure for the year totalled £211,000 compared with £208,000 for the previous year, of which 35% was for the benefit of patients' welfare and amenities either directly or through contributions to the National Health Service, 16% was for the benefit of staff welfare and amenities, 6% raising funds for the Charity through marketing and publicity and 44% was for governance and support costs.

At 31 March 2021 restricted funds totalled £662,000 (2020: £648,000) (see note 10) and unrestricted funds totalled £21,000 (2020: £22,000). The funds will be mainly used to support and improve patient services and to provide further comforts for patients that cannot be afforded through public funding.

Reserves Policy

The Trustee has a duty to manage the cash reserves of the Charity efficiently. This requires keeping cash held at the bank to a minimum and investing prudently. Charity reserves, as defined by the Charity Commission , are ‘fun ds freely available for its general purpose ’ and this definitio n excludes investment assets.

The Trustee of the Charity is under a general legal duty to ‘apply’ (in practice this mea ns ‘expend’) and not accumulate income. Charity Commission guidance on this issue determines that the income of a charity should be applied to specified purpos es within a ‘reaso n able period of receipt’ (currently 6 months to 2 years). Levels of future income flows are never guaranteed, and it is prudent to retain reserves that enable the Charity to continue to meet its regular commitments. Income may be retained beyond this ‘rea s onable period’ if, in th e considered opinion of the trustee, it is implementing an action necessary for the Charity to function properly i.e., the holding of specified income reserve balances.

Subject to the above it is the intention that the Charity will spend available funds generally over a 2 year period, but with a maximum of 3 years and the Trustee will ensure that resources are maintained in a fashion that achieves this objective.

Relationship with Related Parties/External Bodies

The Head to Toe Charity works closely with its related NHS organisation, Cambridgeshire and Peterborough NHS Foundation Trust.

Many of its grants are provided to its related Trust and to individuals within this organisation. Staff within this organisation identify and advise the Head to Toe Charity on local priorities and support the corporate Trustee (the Trust Board) in monitoring the use of the charitable funds.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

10

The Head to Toe Charity maintains close links with staff and patients within the Trust and their hospitals and community. The strong relationship with members of staff is particularly valued and enables the charitable funds to be directed to ensure an effective contribution is made in support of these organisations.

Close links are also maintained with individual hospital voluntary organisations

Grant Making Policy

In making grants, the Trustee requires that the activity falls within the objects of the Charity and that the funds are available to meet the requirement.

Risk Management

The major risks to which the Charity is exposed have been identified and considered. They have been reviewed and systems established to mitigate those risks. As mentioned above the Corporate Trustee has identified a risk associated with Covid-19 and the impact it is likely to have across a range of areas including ongoing service provision. The Trustee is satisfied that systems are in place to mitigate exposure to identified risks.

Plans for Future Periods

The key objectives for the next financial year have been identified:

1. Embed Head to Toe at the heart of CPFT

2. Build a regional Head to Toe community

3. Partner with Addenbrookes Charitable Trust and the University of Cambridge to deliver the Cambridge Children ’ s Hospital Campaign

4. Increase Fundraising opportunities with both Corporate and Non-Corporate entities

We will achieve our objectives, by:

• Working with teams and services across CPFT to provide enhanced experiences for our patients and service users sharing the vision of Head to Toe as a facilitator of innovation and creativity to enhance NHS care.

• Introducing new fundraising initiatives including an external lottery and the dedicated ‘ Pennies from Heaven d payroll giving scheme for staff, to provide easier ways for our community to fundraise and to create opportunities to grow our supporter base and increase donor data.

• Working with Trust operational leads to identify key priorities for fundraising and potential appeals to create attractive proposals for funders.

• We will continue to run, and will expand our programme of fundraising events, to promote to a wide range of existing and new audiences, whilst prioritising excellent supporter care, putting our donors at the heart of our fundraising strategy.

• Building a Head to Toe and Voluntary Services identity, to give our volunteers a sense of community and belonging. With this, we will establish volunteering c hubs ’ at key sites across Cambridgeshire and Peterborough to support the volunteers, CPFT services and Head to Toe activity, and will create dedicated volunteer roles within the Charity to support the delivery of our operational objectives.

• Developing a broad suite of case studies, to share our charitable aims and activity with a wide range of audiences across our region.

• Providing accessible Head to Toe Charity initiatives, ensuring inclusive opportunities for involvement and project funding.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

11

• Using our expertise in mental health to support the Cambridge Children ’ s Hospital campaign, ensuring that the mission of the partnership and ethos of integrating is embedded throughout the £100m fundraising campaign.

Approved by the Trustee on and signed on its behalf by

Chair JULIE SPENCE

Interim Chief Executive SCOTT HALDANE

Financial Statements of the Head to Toe Charity Year to 31 March 2021

12

Foreword to the Financial Statements

The Cha rity’s financial statements for the year ended 31 March 2021 have been prepared by the Trustee in accordance with the accounting policies set out in note 1 to the accounts and comply with the chari ty’s t rust deed, 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 published in October 2019.

The Head to Toe Charity (formerly Cambridgeshire Mental Health and Primary Care Trusts Charitable Fund) is registered with the Charity Commission (registration number 1099485) and includes funds in respect of all the Cambridgeshire and Peterborough NHS Foundation Trust (formerly Cambridgeshire and Peterborough Mental Health Partnership NHS Trust) services.

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

Financial Statements of the Head to Toe Charity Year to 31 March 2021

13

Statement of Financial activities for the year ended 31 March 2021

	Note	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2020/21	2020/21	2020/21	2019/20
		£000	£000	£000	£000
Income and endowments from:
Donations	2	0	224	224	180
Other income	2	0	0	0	2
Investment income	11	0	0	0	2
Total income		0	224	224	184
Expenditure on:
Raising Funds	3	0	(12)	(12)	(32)
Charitable Activities	4	(1)	(198)	(199)	(176)
Total Expenditure		(1)	(210)	(211)	(208)
Net income/(expenditure) and net movement in funds		(1)	14	13	(24)
Reconciliation of funds
Total funds brought forward		22	648	670	694
Total funds carried forward		21	662	683	670

All amounts are generated from continuing activities.

The notes on pages 17 to 23 form part of these financial statements.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

14

Balance Sheet as at 31 March 2021

	Note	Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
				31st	31st
				March	March
				2021	2020
		£000	£000	£000	£000
Current Assets
Trade Receivables	6	0	0	0	11
Cash at bank and in hand	13	21	702	723	671
Total current assets		21	702	723	682
Liabilities
Trade and other Payables
falling due
within one year	7	0	(40)	(40)	(12)
Net Current Assets		21	662	683	670
Total Net Assets		21	662	683	670
The Funds of the Charity
Unrestricted funds	10	21		21	22
Restricted funds	10		662	662	648
Total Charity Funds		21	662	683	670

Approved by the Trustee on and signed on its behalf by Chair JULIE SPENCE \J Interim Chief Executive SCOTT HALDANE —_—La 4

The notes on pages 17 to 23 form part of these financial statements.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

15

Statement of Cash Flows For the year ending 31 March 2021

	Note	Total	Total
		Funds	Funds
		2020/21	2019/20
		£000	£000
Net cash used in operating activities	10	52	(21)
Cash flows from investing activities:
Interest	11 0	11 0	1
Net cash provided by investing activities		0	1
Change in cash and cash equivalents in the
year		52	(20)
Cash and cash equivalents at the beginning of		671	691
the year
Cash and cash equivalents at the end of the year13		723	671

The notes on pages 17 to 23 form part of these financial statements.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

16

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

1.1 Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act.

The trust constitutes a public benefit entity as defined by FRS 102.

The Trustee has prepared the financial statements on a going concern basis which it considers appropriate for the following reasons:

• The Charity operates in such a way that its charitable activities are limited to those only where it

• has sufficient funds to support those activities once the costs of administering the charity have been removed.

• The Trustee has reviewed its cash flow forecasts for a period of 12 months from the date of

• approval of these financial statements and this indicates that the Charity has sufficient funds to meet its liabilities as they fall due for that period.

• The Trustee has also considered the impact of Covid-19 on the cash flow forecast and consider

• that based on how the charity operates, then even if no further funding is received in the 12 month period, the charity has sufficient cash reserves to fund those activities.

1.2 Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the Trustee has considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

1.3 Income

• a All incoming resources are included in full in the Statement of Financial Activities as soon as the following three factors can be met:

• i entitlement - arises when there is control over the rights or other access to the resources, enabling the charity to determine its future application

• ii certainty - when it is virtually certain that the incoming resources will be received

• iii measurement - when the monetary value of the incoming resources can be measured with sufficient reliability.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

17

NOTES TO THE FINANCIAL STATEMENTS

• b Legacies

Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.

• c Interest and dividends

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. Dividends (where applicable) are recognised once the dividend has been declared and notification has been received of the dividend due.

1.4 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accrual’s basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

Resources expended on charitable activities comprise all the resources applied by the charity in undertaking its work to meet its charitable objectives and governance costs, as opposed to the cost of raising the funds to finance these activities. Charitable activities are all the resources expended by the Charity in the delivery of goods and services, including its programme and project work that is directed at the achievement of its charitable aims and objectives. Such costs include the direct costs of the charitable activities together with those support costs incurred that enable these activities to be undertaken.

Grants are only made to related or third - party NHS bodies and non-NHS bodies in furtherance of the charitable objects of the funds. A liability for such grants is recognised when approval has been given by the Trustee.

Governance costs include the costs of governance arrangements which relate to the general running of the Charity as opposed to the direct management functions inherent in generating funds, service delivery and programme or project work.

1.5 Structure of funds

Where there is a legal restriction on the purposes to which a fund may be put, the fund is classified in the financial statements as a restricted fund. Funds where the capital is held to generate income for charitable purposes and cannot itself be spent are accounted for as endowment funds. Other funds are classified as unrestricted funds, these are funds that are spent or applied at the discretion of the trustees to further the charity s purposes. Funds which are not legally restricted but which the Trustee has chosen to earmark for set purposes are classified as designated funds.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

18

NOTES TO THE FINANCIAL STATEMENTS

1.6 Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.7 Cash at bank and in hand

Cash at bank and in hand are short-term, highly liquid investments that are readily convertible to known amounts of cash that are subject to an insignificant risk of changes in value.

1.8 Value Added Tax

Most of the activities of the Charity are outside the scope of VAT and, in general, output tax does not apply and input tax on purchases is not recoverable. Irrecoverable VAT is charged to the relevant expenditure category or included in the capitalised purchase cost of fixed assets. Where output tax is charged or input VAT is recoverable, the amounts are stated net of VAT.

1.9 Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. Support costs comprise the costs involved in the administration of the charity. They are apportioned based on the average monthly fund balances.

1.10 Charitable activities

Costs of charitable activities include grants made, governance costs and an apportionment of support costs.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

19

NOTES TO THE FINANCIAL STATEMENTS

2 Income

Income
	Unrestricted		Restricted		Total
	20/21	19/20	20/21	19/20	20/21	19/20
	£000	£000	£000	£000	£000	£000
Donations	0	3	224	177	224	180
Other income	0	0	0	2	0	2
Totals	0	3	224	179	224	182

3 Raising Funds

	Unrestricted	Unrestricted	Restricted	Restricted		Total
	20/21	19/20	20/21	19/20	20/21	19/20
	£'000	£000	£'000	£000	£'000	£'000 £000
Marketing and	0	0	12	32	12	32
Publicity
Totals	0	0	12	32	12	32

4 Charitable activities

	Unrestricted	Unrestricted	Restricted	Restricted	Total	Total
	20/21	19/20	20/21	19/20	20/21	19/20
	£'000	£000	£'000	£000	£'000	£000
Patients welfare and	0	1	62	15	62	16
amenities
Contribution to NHS towards	0	0	0	100	0	100
patient welfare and
amenities*
Staff welfare and amenities	1	0	33	3	34	3
Support and governance	0	0	103	57	103	57
costs
Totals	1	1	198	175	199	176

*This relates to the Hospital at Home Out of Hours Service which is provided by Cambridgeshire and Peterborough NHS Foundation Trust. This funding ended 31[st] March 2020.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

20

NOTES TO THE FINANCIAL STATEMENTS

5 Analysis of support costs

	Total	Total	Basis of allocation
	2020/21	2019/20
	£'000	£'000
Governance	6	5	Average monthly fund balance
Administration	97	52	Average monthly fund balance
	103	**57 **

Governance costs are the fee payable to the independent examiner of £5,500 (2019: £5,000).

6 Trade Receivables

	31st March	31st March
	2021	2020
	£'000	£'000
Trade Receivables	0	11
	0	11

The 2019/20 debtor relates to the final balance due from the closure of the Barclays Bank Account.

7 Trade Creditors and other paybles: amounts falling due within one year

	31st March 2021	March 2021	31st March 2020	March 2020
	£'000	£'000	£'000	£'000
Accruals	40		12
	40		12

The 2020/21 accruals includes monies owed to the Corporate Trustee plus independent examiner fees.

8 Analysis of net assets between funds

	Unrestricted	Restricted	Total	Total
	Funds	Funds	31 March 2021	31 March 2020
	000 £	0 £700	£'000	£'000
Current assets	21	702	723	682
Current liabilities	0	(40)	(40)	(12)
	21	662	683	670

Financial Statements of the Head to Toe Charity Year to 31 March 2021

21

NOTES TO THE FINANCIAL STATEMENTS

9 Related party transactions

The Head to Toe Charity works closely with its related NHS Trust, Cambridgeshire and Peterborough NHS Foundation Trust.

During the year, the Charity had several material transactions with this organisation in furtherance of the objectives of the charity totalling £211,000 (2020: £203,000), which includes administration charges. Other than these payments there have been no transactions between the Charity and the Corporate Trustee, these are recharges to cover payments made by the Corporate Trustee. At the 31 March, Head to Toe owed the Corporate Trustee £24,492 (2020 £6,379).

Board Members of the Cambridgeshire and Peterborough NHS Foundation Trust, the Corporate Trustee and members of the Charitable Funds Management Committee ensure that the business of the charity is dealt with separately from the associated Exchequer Funds for which they are also responsible.

Head to Toe has no employees.

Declarations of personal interest are made where appropriate, and these declarations pertaining to the Funds Held on Trust are available for public inspection by application through the Trust Secretary of the Cambridgeshire and Peterborough NHS Foundation Trust.

The Corporate Trustee did not pay expenses to any member of the Cambridgeshire and Peterborough NHS Foundation Trust Board of Directors nor to any member of the Charitable Funds Management Committee and members did not receive any honoraria or emoluments from charitable funds in the year.

10 Outline Summary of fund movements

	Balance at 31-Mar 2020	Income	Expenditure	Realised and Unrealised Gains	Balance at 31-Mar 2021
	£'000	£'000	£'000	£'000	£'000
Unrestricted Funds:
Cambridgeshire and Peterborough
NHS Foundation Trust	22	0	(1)	0	21
Total Unrestricted Funds	22	0	(1)	0	21
Restricted Funds:
Cambridgeshire and Peterborough	648	224	(210)	0	662
NHS Foundation Trust
Total Restricted Funds	648	224	(210)	0	662

Financial Statements of the Head to Toe Charity Year to 31 March 2021

22

TOTAL FUNDS

(211)

670

224

0 683

NOTES TO THE FINANCIAL STATEMENTS

11 Investment Income

	Unrestricted	Unrestricted	Restricted	Restricted	Total	Total
	20/21	19/20	20/21	19/20	20/21	19/20
	£'000	£000	£'000	£000	£'000	£000
Deposit account interest	0	0	0	2	0	2
Totals	0	0	0	2	0	2

Current Interest rate on cash balances held in the Charity Bank Account is 0%

12 Reconciliation of net income/(expenditure) to net cash flow from operating activities

	2020/21	2019/20
	£'000	£'000
Net movement in funds	13	(27)
Deduct interest income shown in investing	0	1
activities
Decrease in debtors	11	10
Increase/(decrease) in creditors	28	(5)
Net cash used in operating activities	52	(21)

13 Analysis of cash and cash equivalents

	31st March	31st March
	2021	2020
	£'000	£'000
Cash and Cash in hand	723	671
Total cash and cash equivalents	723	671

14 Events after reporting period

The Medical Director retired in May 2021 with their replacement being appointed April 2021, and the Chief Executive of the Corporate Trustee left in December 2021.

Financial Statements of the Head to Toe Charity Year to 31 March 2021

23