# **LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST CHARITY CHARITY REGISTRATION NO. 1099568** **ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2021** _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ # **Lancashire and South Cumbria NHS Foundation Trust Charity** ## **Reference/Administration Details** ## **Name** The name of the charity is the “Lancashire and South Cumbria NHS Foundation Trust Charity”. ## **Charity Registration Number** The charity holds the charity registration number 1099568. ## **Address** The charity address is: Lancashire and South Cumbria NHS Foundation Trust Sceptre Point Sceptre Way Bamber Bridge Preston PR5 6AW Tel: 01772 695 300 E-mail: LSCFTCharity@lscft.nhs.uk ## **Trustee Arrangements** The Lancashire and South Cumbria NHS Foundation Trust is the Corporate Trustee of the Charity. The Executive and Non-Executive Directors of the Trustee body at the 31 March 2021 were as follows: **----- Start of picture text -----**
Executive Non-Executive
Mrs Caroline Donovan Mr David Eva
Chief Executive Chair
Ms Samantha Proffitt Mr Paul Farrimond
Chief Finance Officer
Ms Maria Nelligan Ms Caroline Louise Dickinson
Chief Nurse & Quality Officer
Dr David Fearnley Mr Mohammed S Sarwar
Chief Medical Officer
Mr Chris Oliver Mrs Isla Wilson
Chief Operating
Officer/Deputy Chief
Executive
Mrs Ursula Martin Dr Peter Williams
Chief Improvement & Compliance
Officer
Mrs Helen Farrington Mr Philip Huggon
Chief People Officer
**----- End of picture text -----**
1 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ Mr John Glover Chief Digital Officer ## **Bankers** The Charity’s bankers are: NatWest The Royal Bank of Scotland Government Banking CST 2[nd] Floor, 280 Bishopsgate London EC2M 4RB ## **Independent Examiners** The Charity’s Independent Examiners are: MHA Moore & Smalley Richard House 9 Winckley Square Preston Lancashire PR1 3HP The independent examiners have charged the charity a fee of £1,320 for 2020/21 (£1,260 2019/20). The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts 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) (effective 1 January 2015). ## **Structure, Governance and Management of the Charitable Funds** ## **Trust Deed** The Charity is governed by a declaration of trust dated 19 August 2003. The Lancashire and South Cumbria NHS Foundation Trust Charity administer the individual funds of the Lancashire and South Cumbria NHS Foundation Trust Charity. Within the Charity are a number of funds relating to particular localities and departments. The charity manages spending through local fund advisers who are allocated budget to spend in accordance with agreed authorisation limits. Fund advisers manage these funds on a day-to-day basis within the standing financial instructions and standing orders and powers of delegated authority set by the Corporate Trustee. The trustees oversee the work of the fund advisers and have the power to revoke a 2 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ fund adviser’s remit or, subject to any specific donor restriction, direct the use to which funds are put. The Corporate Trustee is the Lancashire and South Cumbria NHS Foundation Trust (see Trustee Arrangements section for further detail). The Executive Directors and Non-Executive Directors of the Trust Board share the responsibility for ensuring that the NHS body fulfils its duties as Corporate Trustee in managing the charitable funds. The Trust Board, on behalf of the Corporate Trustee, has delegated responsibility to manage the charitable funds to the Trustee Committee. The Director of Finance of Lancashire and South Cumbria NHS Foundation Trust is responsible for the day-to-day management and control of the administration of the charitable funds and reports to the Trustee Committee. The Director of Finance has particular responsibility to ensure that the spending is in accordance with the objects and priorities agreed by the Trustee Committee and the Board; that the criteria for spending charitable monies are fully met; that full accounting records are maintained; and that devolved decision making or delegated arrangements are in accordance with the policies and procedures set out by the Board on behalf of the corporate trustee. The membership of the Trustee Committee comprises all Executive and Non-Executive Directors of the Board of Directors, including the Chairman of the Board. No business shall be transacted unless at least three members are in attendance, two of whom are Non-Executive Directors of the Trust. The Secretary to the Trustees is the Trust’s Company Secretary. The Treasurer is the Trust’s Director of Finance. Day to day management of the charity is carried out by the officers of the Lancashire and South Cumbria NHS Foundation Trust under the supervision of the trusts Trustee Committee, which reviews performance periodically. The management charge levied on the Charity this year by the Lancashire and South Cumbria NHS Foundation Trust was agreed with the Trustee Committee to be £17,895 (£17,671 for 2019/20). The trustees consider the key management personnel of the charity to be the Trustees, together with the Director of Finance of Lancashire and South Cumbria NHS Foundation Trust. No remuneration is paid by the charity to any such individuals. ## **Trustee Induction and Training** As part of their induction programme new Executive and Non Executive Directors of Lancashire and South Cumbria NHS Foundation Trust are made aware of their responsibilities as Board members of the Corporate Trustee of Lancashire and South Cumbria NHS Foundation Trust Charity. This induction includes an introduction to the objectives, scope and policies for 3 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ the charitable funds as well as Charity Commission information on trustee responsibilities. ## **Strategic Objectives** The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. The charity’s objectives are as follows: - “The trustees shall hold the trust fund upon trust to apply the income, and at their discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service.” The trustees review the aims, objectives and activities of the charity annually with operational management of the charity reviewed quarterly. The review assesses the performance of the charity over the previous year and helps ensure that our aims, objectives and activities remain focused. There is currently one constituent member charity within the group registration. The name and individual objects are: Lancashire and South Cumbria NHS Foundation Trust Charity “For any charitable purpose or purposes relating to the National Health Service” ## **Activities** The charity is largely funded by donations and/or legacies received from patients, their relatives, and the general public and other organisations. The overall strategy of the Charity is to provide support via: - Patients Expenditure Purchase of small items of equipment, provision of services, and the provision of facilities not normally provided by or in addition to the normal NHS provision that are exclusively for the benefit of patients. Staff Expenditure a) Motivation of staff, by improving staff facilities and by providing services that improve staff wellbeing. 4 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ - b) Education of staff by providing education over and above what would normally be provided by the NHS. This expenditure is exclusively for the benefit of staff. Whilst respecting the wishes of the donors, the Corporate Trustee has ultimate discretion in accepting donations, and if accepted to apply the charitable funds, in accordance with the NHS Act 1977 sections 93 and 94, where service changes have taken place or it is impractical to maintain the separate designated fund. The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. ## **Relationships with Related Parties/External Bodies** The Lancashire and South Cumbria NHS Foundation Trust Charity works closely with individuals within the Lancashire and South Cumbria NHS Foundation Trust. Local fund advisers within the organisation identify local priorities, which enables the charitable funds to be directed to ensure an effective contribution is made in support of their organisations. ## **Review of the Finances, Activities, Achievements and Performance of the Charitable Funds** The overriding strategy of the Lancashire and South Cumbria NHS Foundation Trust Charity is to hold the trust funds upon trust and apply the income for any charitable purpose or purposes relating to the National Health Service, subject to the limitations of their individual objects. The charity relies mainly upon the generosity of patients and their relatives and other donors who are familiar with, or have experienced the care of the participating NHS body, or who are sympathetic and generous in their support to their local NHS service. The Trust received five individual grants from NHS Charities Together (NHSCT) totalling £180,006, this being income from fundraising done during Covid-19 for the NHS (including the Sir Captain Tom monies). The grants should be spent on enhancing the well-being of NHS Staff, volunteers and patients impacted by COVID-19, as part of the Trust’s COVID-19 response. The grants have been given to us with restrictions, and how we can utilise them will be constrained accordingly. 5 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ **Statement of Financial Activities (Income and Expenditure)** Overall the charity received £211,912 in the year to 31 March 2021. This is a significant increase of £183,283 on 2019/20. The income received came from a variety of sources including grants, donations, & income from fundraising. There were twelve receipts during the year of such materiality to be reported: **----- Start of picture text -----**
Fund No. Fund Name Description £
TH007 Longridge Donation from 587
Hospital Ward Houghton
Fund Funeral Service
TP029 LSCFT General Donation from 996
Fund Pay Pal
TP029 LSCFT General Donation from 644
Fund Pay Pal
TP034 Grow Your Own Anonymous 1,100
Fund Donations
TP034 Grow Your Own Donation from 5,000
Fund Bouygues
TP044 LSCFT Ringed Donation from 700
Fenced Powell for Ribb
Perinatal Unit
TP044 LSCFT Ringed Donation from 528
Fenced Bouygues
TP045 COVID 19 Grant Grant income 32,000
from NHS
Charities
Together
TP045 COVID 19 Grant Grant income 45,906
from NHS
Charities
Together
TP045 COVID 19 Grant Grant income 50,000
from NHS
Charities
Together
**----- End of picture text -----**
6 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ **----- Start of picture text -----**
TP045 COVID 19 Grant Grant income 50,000
from NHS
Charities
Together
TP046 Health & Grant income 2,100
Wellbeing from NHSCT
(Starbucks)
**----- End of picture text -----**
The total expenditure incurred by the Charity was £77,324. This is an increase of £19,854 on 2019/20. Of this £11,472 was deemed to be general administration costs and £6,423 was expended on governance of the Charity. In addition to the management charge as described on page 3, there were nine items of expenditure during the year of such materiality to be reported: **----- Start of picture text -----**
Fund No. Fund Name Description £
TC007 Chorley Deposit for 500
Inpatient Unit fundraising ball
(Hotel)
TH004 Longridge Purchase of staff 600
Hospital training
TH004 Longridge Purchase of 2,225
Hospital medical
equipment
TH006 Rheumatology Part funded-staff 568
Pat & Staff Fund training event
TP034 Grow Your Own Purchase of 679
Fund horticultural
goods
TP034 Grow Your Own Purchase of 751
Fund horticultural
goods
TP045 COVID19 Grant Sir Captain Tom 16,530
Monies spent in
line with
approved bids
TP046 Health & Part funded-staff 1,072
Wellbeing Fund wellbeing boxes
**----- End of picture text -----**
7 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ **----- Start of picture text -----**
TW008 Pain Clinic Plus Amazon gift 700
cards for expert
patient mentors
**----- End of picture text -----**
The remaining balance of expenditure was expended on grant expenditure, staff welfare, education, training & development and patient welfare and amenities. ## **Consolidation of NHS charitable funds** NHS foundation trusts are required to consolidate their charitable funds with the NHS FT statements to produce group accounts, however, this is only required where the charitable funds held are deemed to be material. Following discussions with the trust auditors the decision was taken not to produce group accounts on the basis of materiality. ## **COVID-19** The Charity does not actively fundraise and therefore the total income received over the last three financial years has been fairly consistent with no significant fall in income being reported due to Covid. During financial year ending 31 March 2021 if the grant monies received from NHS Charities Together in respect of Captain Sir Tom Moore were omitted then other income for the year would have been consistent with the previous two financial years. The charity is essentially reliant on donations and legacies from patients, their relatives, and other donors who are sympathetic and generous in their support of the charity. ## **Future Plans** The charity plans to apply for further grant income from NHS Charities Together (Stage 3 Grant) the deadline for this is December 2021. The charity intends to continue to manage the funds in an appropriate manner. In general the charity does not actively fundraise, however, a small number of fundraising activities were held during the year to raise funds for patient welfare. The charity is essentially reliant on donations and legacies from patients, their relatives, and other donors who are sympathetic and generous in their support of the charity. Fund holders are to be encouraged to use the resources they hold in a timely manner, in accordance with the wishes of the donors. ## **Statement of Financial Position** At the balance sheet date the Charity held no fixed assets. Within the assets there are no restricted or unrestricted fund debtors to report. The creditors have a balance of £9,662. This being: £4,144 quarter 4 2020/21 management charge owed to Lancashire and South Cumbria NHS Foundation Trust by the charity; £330 quarter 4 2020/21 Independent 8 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ Examination Fee owed to Lancashire and South Cumbria NHS Foundation Trust by the charity; £5,188 being thirteen other creditors. ## **Reserves Policy** At the balance sheet date the Charity had total reserves of £289,884, consisting of £1,559 of unrestricted funds and £288,325 of restricted funds. The Charity generally expects to spend its resources in a timely manner, at the same level as income is received taking one year with another. This expectation is monitored and where income is seen to be significantly exceeding expenditure action will be taken to expend in accordance with the Charity's objectives. ## **Investments Policy** The Charity does not hold sufficient funds to justify investment in any form of equities. Signed by Trustee Dominic McKenna – Acting Chief Financial Officer For and on behalf of Lancashire and South Cumbria NHS Foundation Trust Charity Date: 7[h] July 2021 9 ## _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ **----- Start of picture text -----**
Risk Management Statement
RISK PERSON SYSTEM / CONTROL
RESPONSIBLE
Financial Risk
1. That expenditure is Secretary to Authorisation of
inappropriately high the Trustees expenditure.
resulting in faster depletion Treasurer
of reserves than approved
Regular Monitoring of
by trustees. Performance of Funds and
Reserves
2. That expenditure is Secretary to Authorisation of
inappropriately low the Trustees expenditure.
resulting in lost Treasurer
opportunities for charitable
Regular Monitoring of
benefit. Performance of Funds to
Fund Advisors
3. That expenditure is Secretary to Authorisation of
inappropriate, or the Trustees expenditure.
inappropriately authorised Treasurer
or not spent for the
Controls on Approval of
purposes intended.
expenditure requests.
4. That income is not Secretary to Guidance on how to make
encouraged with the result Trustees donations and receive
that future expenditure is grants.
compromised.
5. That income is not Treasurer Procedures to identify
appropriated to specific intention of donor eg.
funds in accordance with Model Receipt.
the intention of the donor.
6. That donated income is Treasurer Provision of adequate
not recognised when it is cashiering facilities in the
received. Trust
7. That accounting Treasurer Review of Transactions
transactions are recorded and regularly
inappropriately or reported to Fund Advisors
inadequately recorded. and Trustees.
Operational Risk
1. That the charity is not Secretary to Authorisation of
operating within its objects. Trustees Expenditure.
2. That the demand for the Secretary to Production of guidance on
charity’s objects or services Trustees giving donations, marketing
will not be supported by of the charity and production
public donations or other of Annual report to publicise
income streams in the long the charity.
term.
**----- End of picture text -----**
10 ## _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Report 2020/21_ **----- Start of picture text -----**
3. Risk of financial Secretary to Review of Insurance
loss/inability to replace Trustees Arrangements on annual
items if the charity does not basis.
have adequate insurance
cover.
4. Risks relating to the Secretary to Production of Annual report
public profile of the charity, Trustees to publicise the charitable
including the charitable activities of the charity and
objects, the Trustees, Treasurer production of statutory
expenditure on financial accounts.
management and Provision of Internal Audit
administration, fraud risk services.
and the quality of services
provided by the charity.
5. Management or trustee Secretary to Sound induction of Trustees.
risk in terms of charity Trustees/ Availability of sources of
sector experience and the Treasurer advice on management,
level of involvement in the financial and legal issues.
management of the charity.
Compliance Risk
1. Risk in relation to VAT, Treasurer Monitoring of activities
Corporate Tax and PAYE/NI being undertaken by fund
from undertaking non- advisors. Provision of
charitable activities. Specialist VAT advice.
2. Risk in relation to Secretary to Registration for Data
contravening legislation e.g. Trustees Protection Act, monitoring
Data Protection Act, Health of activities being
Act, Human Rights, Health undertaken by fund
& Safety, Employment law advisors.
etc.
3. Financial reporting risk in Treasurer Sound guidance on
terms of statutory accounts, completion of statutory
accounting standards and returns and regular
SORP compliance. updates on developments.
**----- End of picture text -----**
11 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ # **LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST CHARITY** **CHARITY REGISTRATION NO.1099568** **ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021** 07/14/2021 - 08:52:52 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **Independent Examiner's Report to the Trustees of Lancashire and South Cumbria NHS Foundation Trust Charity** I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 2 to 10. ## **Responsibilities and basis of report** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 that in any material respect: 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 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 accounts to be reached. **Nicola Mason FCA, DChA MHA Moore and Smalley Richard House Winckley Square Preston PR1 3HP** Date …….…………………… 07/14/2021 - 08:52:52 1 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **Lancashire and South Cumbria NHS Foundation Trust Charity Statement of Financial Activities for the year ended 31 March 2021** |**Note**
**Income from:**
Donations and legacies
**2**
Charitable activities
**3**
Grant Income
**3a**
Other trading activities:
- Fundraising events
Investments
**Total**
**Expenditure on:**
Charitable activities
**5**
**Total**
Gains/(losses) on investment assets
**Net income/(expenditure)**
**Transfers between funds**
**10**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward 31 March 2020
**Total funds carried forward 31 March 2021**
**Net income/(expenditure) before other recognised**
**gains/(losses)**|Unrestricted
Restricted
**Total**
Total
Funds
Funds
**Funds**
Funds
2021
2021
**2021**
2020
£
£
**£**
£
2,311
29,574
**31,885**
23,457
27
3
**30**
0
0
180,006
**180,006**
0
0
254
**254**
4,894
0
0
**0**
541| |---|---| ||2,338
209,837
**212,175**
28,892| ||6,701
70,123
**76,824**
57,470| ||6,701
70,123
**76,824**
57,470| ||(4,363)
139,714
**135,351**
(28,578)
0
0
**0**
0| ||(4,363)
139,714
**135,351**
(28,578)
0
0
**0**
0| ||(4,363)
139,714
**135,351**
(28,578)| ||5,922
149,111
155,033
183,611| ||**1,559**
**288,825**
**290,384**
155,033| 07/14/2021 - 08:52:52 2 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **Lancashire and South Cumbria NHS Foundation Trust Charity Balance Sheet as at 31 March 2021** **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |Note|2021|2021|2021|2020| |£|£|£|£| |Current assets:| |Debtors|7|0|0|0|100| |Cash at bank and in hand|8|1,646|298,400|300,046|161,341| |Total Current assets|1,646|298,400|300,046|161,441| |Liabilities:| |Creditors falling due within one year|9|(87)|(9,575)|(9,662)|(6,408)| |Net Current assets|1,559|288,825|290,384|155,033| |Total assets less current liabilities|1,559|288,825|290,384|155,033| |Net assets|1,559|288,825|290,384|155,033| |The funds of the charity:| |Restricted income funds|13|0|288,825|288,825|149,111| |Unrestricted income funds:|13| |- General Funds|0|0|0|4,325| |- Designated Funds|1,559|0|1,559|1,597| |Total charity funds|1,559|288,825|290,384|155,033| **----- End of picture text -----**
The notes on pages 4 to 10 form part of these accounts. Signed: Trustee of Lancashire & South Cumbria NHS Foundation Trust Charity Date: 7th July 2021 07/14/2021 - 08:52:52 3 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **1. Accounting Policies** ## (a) **Accounting convention** The accounts (financial statements) have been prepared in accordance with 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) issued on in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice. The financial statements have been prepared under the historical cost convention. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and 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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity constitutes a public benefit entity as defined by FRS 102. ## (b) **Going concern** The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered, the impact of the going concern pandemic, the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. ## (c) **Funds structure** The trustee is responsible for administering the charitable funds. Where there is a legal restriction on the purpose to which a fund may be allocated the fund is classified either as: - an endowment fund (where the donor has expressly provided that only the income of the fund may be expended) or - as a restricted income fund (where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose) or - as an unrestricted fund (where the donor has not specified a charitable purpose) where the donation will be expended at the trustees discretion in accordance with the objects of the charitable trust. The charity currently has no endowment income funds. The charity currently holds one small designated funds (see note 13). Designated funds are set aside by the trustees out of unrestricted general funds for specific purposes or projects. 07/14/2021 - 08:52:52 4 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## (d) **Income** All income is recognised once the charity has entitlement to the resources and it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. ## (e) **Income from legacies** Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is virtually certain; this will be once confirmation has been received from the representatives of the estate(s) that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled and it is virtually certain that the amount of incoming resources is known. ## (f) **Expenditure** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure is recognised once there is a legal or constructive obligation committing the charity to the expenditure. ## (g) **Irrecoverable VAT** Irrecoverable VAT is charged against the category of resources expended for which it was incurred. ## (h) **Allocation of support and governance costs** Support costs have been differentiated between governance costs and other support costs. Governance costs comprise all costs attributable to ensuring the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination together with an apportionment of overhead and support costs. Management costs have been allocated to the charitable fund in a manner agreed by the trustees. The allocation of support and governance costs is analysed within the notes to the accounts. ## (i) **Charitable activities** Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs. 07/14/2021 - 08:52:52 5 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## (j) **Fixed assets** The charitable funds held no fixed assets as at 31 March 2021. ## (k) **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## (l) **Creditors** Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. ## (m) **Financial instruments** Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest of the charity after deducting all of its liabilities. ## (n) **Reserves policy** The Charity generally expects to spend its resources in a timely manner, at the same level as income is received taking one year with another. This expectation is monitored and where income is seen to be significantly exceeding expenditure action will be taken to expend in accordance with the Charity's objectives. Compliance with the Charity's Reserves policy is evidenced by an excess of expenditure over income this reporting period. ## (o) **Fixed asset investments** The charitable funds held no fixed asset investments as at 31 March 2021. ## (p) **Pensions** The charity has no employees and as such has no liability for pension contributions. 07/14/2021 - 08:52:52 6 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ **2. Analysis of donations and legacies** |Donations from individuals
Legacies
**Total**
Prior year
Donations from individuals
Legacies
**Total**
Other income
**Total**
**3.Analysis of income from charitable activities**|£
2,311
0
**2,311**
£
3,095
0
**3,095**
£
27
**27**
Unrestricted
funds
Unrestricted
funds

Unrestricted
funds|Restricted funds
£
29,574
0
**29,574**
Restricted funds
£
20,362
0
**20,362**
Restricted funds
£
3
**3**|**2020/21**
**Total**
**£**
31,885
0
**31,885**
**2019/20**
**Total**
**£**
23,457
0
**23,457**
**2020/21**
**Total**
**£**
30
**30**|2019/20
Total
£
23,457
0| |---|---|---|---|---| |||||23,457| |||||2018/19
Total
£
27,841
0| |||||27,841| |||||2019/20
Total
£
0| |||||0| During 2019/20, no value was reported for both unrestricted and restricted income. ## **3a. Grant Income** |**3a. Grant Income**||||| |---|---|---|---|---| |Grant Income
**Total**|£
0
**0**
Unrestricted
funds|Restricted funds
£
180,006
**180,006**|**2020/21**
**Total**
**£**
180,006
**180,006**|2019/20
Total
£
0| |||||0| During 2020/21, restricted grant income of £180,006 was applied for and received from NHS Charities Together in relation to emergency Covid 19 funding for the NHS. During 2019/20, no value was reported for both unrestricted and restricted income. ## **4. Allocation of governance and other support costs** |Financial administration
Independent Examiners Fee
**Total**
Prior year
Financial administration
Independent Examiners Fee
**Total**|**Governance**
**£**
5,103
1,320
**6,423**
**Governance**
**£**
5,053
1,260
**6,313**|**Support**
**Costs**
**£**
11,472
0
**11,472**
**Support**
**Costs**
**£**
11,358
0
**11,358**|**2020/21**
**Total**
**£**
16,575
1,320
**17,895**
**2019/20**
**Total**
**£**
16,411
1,260
**17,671**|2019/20
Total
£
16,411
1,260| |---|---|---|---|---| |||||17,671| |||||2018/19
Total
£
16,248
1,224| |||||17,472| The financial administration costs in support of governance have been charged to the charity by the Lancashire and South Cumbria NHS Foundation Trust on the basis of time spent. These costs have been allocated between governance and the administration of charitable activities which is analysed in note 5. The charge for the independent examination has been wholly allocated to governance costs. The total support cost attributable to charitable activities is then apportioned pro rata to the total of the direct charitable costs as detailed in note 5 below. ## **5. Analysis of charitable expenditure in furtherance of charity's objectives** The charity expended resources in accordance with the objects of the charity (see below). |Fundraising events
Staf welfare and amenities
Staf education, training and development
Patient welfare and amenities
Grants
Bank Charges
Other expenditure
**Total**
Prior year
Fundraising events
Staf welfare and amenities
Staf education, training and development
Patient welfare and amenities
Other expenditure
**Total**|**Costs**
**£**
0
3,247
850
16,858
20,723
263
16,988
**58,929**
**Costs**
**£**
5,124
3,206
5,715
19,891
5,863
**39,799**
**Direct**
**Direct**|**Support &**
**Governance**
**Costs**
**£**
0
986
258
5,119
6,293
80
5,159
**17,895**
**Support &**
**Governance**
**Costs**
**£**
2,275
1,423
2,538
8,832
2,603
**17,671**|**2020/21**
**Total**
**£**
0
4,233
1,108
21,977
27,016
343
22,147
**76,824**
**2019/20**
**Total**
**£**
7,399
4,629
8,253
28,723
8,466
**57,470**|2019/20
Total
£
7,399
4,629
8,253
28,723
0
0
8,466| |---|---|---|---|---| |||||57,470| |||||2018/19
Total
£
70
9,993
12,032
55,795
10| |||||77,900| In 2020/21 the expenditure on charitable activities was £76,824 of which £6,701 (2019/20: £8,001) was expenditure from unrestricted funds and £70,123 (2019/20: £49,469) was expenditure from restricted funds. 07/14/2021 - 08:52:52 7 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **6. Independent Examiner’s remuneration** The independent examiners have charged the charity with a fee of £1,320 for 2020/21 (2019/20 £1,260). This is related solely to the annual independent review with no other additional work being undertaken. ## **7. Debtors under 1 year** |**7. Debtors under 1 year**||| |---|---|---| |Other debtors
**Total**|**2020/21**
**£**
0
**0**|2019/20
£
100| |||100| During 2019/20, £93 related to restricted funds and £7 related to unrestricted funds. No debtors reported for 2020/21 ## **8. Cash** |**8.Cash**||| |---|---|---| |Cash at bank
**Total**|**2020/21**
**£**
300,046
**300,046**|2019/20
**£**
161,341| |||161,341| During 2019/20, £6,298 of the £161,341 total above related to unrestricted funds and £155,043 related to restricted funds. ## **9. Creditors under 1 year** |Accruals
**Total**|**2020/21**
**£**
(9,662)
**(9,662)**|2019/20
£
(6,408)| |---|---|---| |||(6,408)| During 2019/20, £383 of the £6,408 total above related to unrestricted funds and £6,025 related to restricted funds. ## **10. Transfers between funds** Within the year there were no net transfers between funds from unrestricted funds to restricted funds (2019/20 net transfers from unrestricted funds to restricted funds totalling £1,000), see note 14. ## **11. Analysis of charitable funds** The registration embraces only one NHS body charity. The objects of the registration is to support any charitable purpose relating to the NHS. The charity has its own specific objects under this umbrella, see below: _Lancashire and South Cumbria NHS Foundation Trust Charity_ “For any charitable purpose or purposes relating to the National Health Service” ## **12. Related party transactions** The Corporate Trustee did not pay expenses to any member of the Lancashire and South Cumbria NHS Foundation Trust Board nor to any member of the Trustee Committee and members did not receive any honoraria or remuneration from charitable funds in the year. 07/14/2021 - 08:52:52 8 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST** |**13. Analysis of Restricted Funds**|||||| |---|---|---|---|---|---| ||**Opening balance**||||**Closing Balance**| ||**1 April 2020**|**Income**|**Expenditure**|**Transfers**|**31 March 2021**| |**Description**|||||| |Mental Health Helpline Fund|193|0|-17|0|176| |Harbour - Adult Wards|7,073|3|-1,252|0|5,824| |Chorley Inpatient Unit|7,481|10,300|-667|0|17,114| |BWD Mindsmatter|60|0|-2|0|58| |Speech & Language Therapy|10,756|0|-1,023|0|9,733| |Stroke Unit|506|0|-48|0|458| |East Lanc District Nurses Fund|1,147|240|-596|0|791| |C&SR Locality District Nurses|4,434|0|-422|0|4,012| |Longridge Hospital|67,448|0|-9,514|0|57,934| |Rheumatology Pat & Staf Fund|614|0|-614|0|0| |Longridge Hospital Ward Fund|24,367|1,559|-2,422|0|23,504| |Dova Unit|5,318|450|-1,098|0|4,670| |Comm Restart - Willow Lane|68|0|-68|0|0| |The Apple Tree Café - Orchard|207|0|-21|0|186| |Smith Prize|128|0|-128|0|0| |Grow Your Own Fund|2,516|7,778|-3,476|0|6,818| |LSCFT Patient Fund|420|467|-60|0|827| |LSCFT OAMH Services - Patients|5,420|200|-2,081|0|3,539| |COPD Team Fund|2,466|250|-123|0|2,593| |LSCFT Ring Fenced|0|7,584|-5,186|0|2,398| |COVID 19 Grant|0|177,906|-35,671|0|142,235| |Health & Wellbeing Fund|0|3,100|-3,100|0|0| |Sefton Community Fund|4,084|0|-198|0|3,886| |Pain Clinic Plus|4,405|0|-2,336|0|2,069| |**Total Restricted Funds**|**149,111**|**209,837**|**-70,123**|**0**|**288,825**| |General Income Funds|4,325|2,068|-6,620|227|0| |Designated Fund - Ashton District Nurses Fund|1,597|270|-81|-227|1,559| |**Total Unrestricted Funds**|**5,922**|**2,338**|**-6,701**|**0**|**1,559**| |**Total Funds**|**155,033**|**212,175**|**-76,824**|**0**|**290,384**| The majority of the restricted funds held relate to income donated for use on specific wards, units or localities of the trust. At 31 March 2021 the trust held one restricted fund of significant size to disclose its nature. The fund is COVID 19 Grant, value of funds held £142,235 whose defined purpose is "grants to be spent on enhancing the well-being of NHS staff, volunteers and patients impacted by COVID-19, as part of the Trust’s COVID-19 response". 07/14/2021 - 08:52:52 9 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST** ## **14. Analysis of Restricted Funds - Previous year** ||**Opening balance**|**Income**|**Expenditure**|**Transfers**|**Closing Balance**| |---|---|---|---|---|---| ||**1 April 2019**||||**31 March 2020**| |**Description**|||||| |Mental Health Helpline Fund|216|1|-24|0|193| |Harbour - OA Wards|3,298|46|-3,344|0|0| |Harbour - Adult Wards|7,626|8|-561|0|7,073| |Chorley Inpatient Unit|0|11,338|-4,857|1,000|7,481| |BWD Mindsmatter|1,000|1|-941|0|60| |Speech & Language Therapy|12,879|43|-2,166|0|10,756| |Stroke Unit|568|2|-64|0|506| |Hyndburn & Ribble Valley PCT|188|0|-188|0|0| |East Lanc District Nurses Fund|1,214|2|-69|0|1,147| |C&SR Locality District Nurses|4,976|17|-559|0|4,434| |Longridge Hospital|84,183|273|-17,008|0|67,448| |Preston Diabetic Centre|356|0|-356|0|0| |Rheumatology Pat & Staf Fund|689|2|-77|0|614| |Longridge Hospital Ward Fund|26,584|909|-3,126|0|24,367| |Dova Unit|0|5,452|-134|0|5,318| |Comm Restart - Willow Lane|171|0|-103|0|68| |The Apple Tree Café - Orchard|0|210|-3|0|207| |Smith Prize|143|1|-16|0|128| |Grow Your Own Fund|508|4,290|-2,282|0|2,516| |LSCFT Patient Fund|1,419|1,925|-2,924|0|420| |LSCFT OAMH Services - Patients|6,183|721|-1,484|0|5,420| |LSCFT OAMH Services - Staf|442|1|-443|0|0| |COPD Team Fund|2,454|498|-486|0|2,466| |Sefton Community Fund|4,527|8|-451|0|4,084| |West Lancs PCT - 23 Green Lane|4,740|2|-4,742|0|0| |Pain Clinic Plus|7,455|11|-3,061|0|4,405| |**Total Restricted Funds**|**171,819**|**25,761**|**-49,469**|**1,000**|**149,111**| |General Income Funds|5,711|2,233|-2,619|-1,000|4,325| |Designated Fund - Harbour - OA Wards|3,492|0|-3,492|0|0| |Designated Fund - Ashton District Nurses Fund|2,589|898|-1,890|0|1,597| |**Total Unrestricted Funds**|**11,792**|**3,131**|**-8,001**|**-1,000**|**5,922**| |**Total Funds**|**183,611**|**28,892**|**-57,470**|**0**|**155,033**| The majority of the restricted funds held relate to income donated for use on specific wards, units or localities of the trust. At 31 March 2020 the trust held one restricted fund of significant size to disclose its nature. The fund is Longridge Hospital value of funds held £67,448 whose defined purpose is "For the care & comfort of elderly patients at Longridge Hospital". 07/14/2021 - 08:52:53 10 _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ # **LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST CHARITY** ## **CHARITY REGISTRATION NO.1099568** **ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021** 07/07/2021 - 14:53 . _Lancashire and South Cumbria NHS Foundation Trust Charity Annual Accounts 2020/21_ ## **Independent Examiner's Report to the Trustees of Lancashire and South Cumbria NHS Foundation Trust Charity** I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 2 to 10. ## **Responsibilities and basis of report** 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 that in any material respect: 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 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 accounts to be reached. **Nicola Mason FCA, DChA MHA Moore and Smalley Richard House Winckley Square Preston PR1 3HP** 13/07/2021 Date ..... ~~..~~ ..... cece 1 07/07/2021 - 14:53