riJHS Lancashire & South Cumbria NHS Foundation Trust LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST CHARITY CHARITY REGISTRATION NO. 1099568 ANNUAL REPORT FOR THE YEAR ENDED. 31 MARCH 2022 L3nca%hiro arid South Cumbrid NHS loundalion TrLiSt Chaiity Arinual Report 2021122 Lancashire and South Cumbria NHS Foundation Trust Charity ReferencelAdministration 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 addrcss is.. Lancashire and South Cumbria NHS Foundation Trust Sceptre Point Sceptre Way Bamber Bridge Preston PR5 6AW Tel.. 01772 695 300 E-mail.. LSCFTCharity@Iscft.nhs.uk Trustee Arrangements The Lanc3shire 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 2022 were as follows.. Executive Mrs. Caroline Donovan Chief Executive Mrs. Jennifer Hannon Chief Finance Officer MS Josephine Maria Nelligan Chief Nurse & Qualily Officer Mr David Fecirnley Chip.f Modical Officer Mr. Chris Oliver Deputy Chief Executive & Chief Operatinq offic.er Mrs. Ursuld Wlarlin Chiof Im?rovomp.nl & C.omplirinco 0115Ler Mrs. Helen Fa rrington Chief Peo le Qfficcr Mr. Steven Christl?c Ch,iof Inte r(?tion Offic,p.r Mr AlcxandÈ.r Heritage Ch ie.f Slrale(Jy Off Icer Non-Executive Mr. David Eva Chairman Mr. Paul Farrimond MS Louise Dickinson Mr. Mohammed Samfar Dr Peter Williams Mr. Phillip Huggon Mrs. Ruth Lowry Lancashire and Soulli Cumbria NHS FouiTrddlion Trust Charity Annual Report 2021122 Mr. John Glover, Director of Digita I Samantha Proffitt, Chief Finance Officer (01.04.21-31_05.211 Dominic McKenna, Acting Chief Finance Officer (01.06.21-30.09.211 Bankers The Charity's bankers are: Natwest The Royal Bank of Scotland Governmenl Banking CST 2nd Floor, 280 Bishopsgale London EC2M 4RB Independenl 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 £1,380 for 2021122 (£1,320 2020121). The financial statements have been prepared in accordance with the accounting policies set out in notes lo 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 IFRS 102) (effective October 20191. Structure, Governance and Management of the Charitable Funds Trust Deed The Charity is governed by a declaration of trust daled 19 August 2003. The Lancashire and SoLJth Cuinbria NHS Foundation Trust Charity administer Ihe 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 dppartments_ The charily manages spending through local fund advisers who are allocated budget lo spend in accordance with agreed aulhorisation limits. Fund advisers manage these funds on a day-to-day basis within the standing findncial instructions and standing orders and powers of delegated authority sel by the Corporate Trustee. The Iruslp.o.s oversee the work of the fund advisers and hdve the power lo rcvoke a fund adviser s remit or, subject to any specific donor reslriclion, direct the use to which funds are pul The Corporate Truslo?. is the Laiicashire and South Cumbria NHS Foundation Trust {seo Trustee Arranoements section for further dctaill. The Execiitive Directors QL nd Non-Executive Directors ()f Ilie Trust Board share the responsibility fo r ensuriiio Ihal the NHS body fulfils ils duties as Corporate Trustee in managing the charitahle funds Lancashire and South Cumbria Ml IS Foundation Tru51 Cliarily Annual Report 2021122 The Trust Board, on behalf of the Corporalp Truslee, has delegated responsibility to manage the charitable funds lo the Trustee Committee. Tho Chief Finance Officer of Lancashire and South Cumbria NHS Foundation Trust is responsible for the day-lo- day managernent arid control of the administratio n of the charitable funds and reports to the Trustee Committee. The Chief Finance Officer has particular responsibility to ensure that the spending Is in accordance with the abjecls and priorities agreed by the Trustee Committee and the Board.. that the criteria for spending charitable monies are fully mel- thal full accounting records are mainlained,- 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 Irustep.. The membership of the Trustee Committee comprises all Executive and Non- Execulive Dircclors of the Board of Directors, including the Chairman of the Board. No business shall be Iransacled unless al least threo 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 Chief Finance Officer Day to day management of the charity is carried out by the officers of the Lancashire and South Cumbria NHS Foundation Trust undcr the supervision of the trusts Trustee Committee, which reviews performance periodically. The managernent charge levied on the Charity this year by the Lancashire and South Cumbria NHS Foundation Trust was agreed with thc Trustee Committee to be £18,060 (£17,895 for 2020121), The trustees consider the key management personnel of the charity to be Ihe Trustees, together with the Chief Finance Officer 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 progratnme new Executive and Non-Executive Directors of Lancashire and South Cumbria NHS Foundation Trust are made aware of their responsibilities as 8oard members of the Corporate Trustee of Lancashire and South Cumbria NHS Four)dation Trust Charity This induction inc.ludes an introduction to the obieclives, scope and policies for the charitable funds as well as Charity Commission information on Iruslee responsibilities. Strategic Objectives The trustecjs have referred to the guidancc contained in the Charity Commission's general guidance on public benefit whe n re.viewing aims and objectives and in planning our future activities. In pariicLJlar, the Iruslee.s consider how planned activities will contribute lo the aims and objectives they have sel. l anrashire and South Cijmbria NHS Foijndir tion TriJ%t Chr?rity Anniial Re.port 2021122 The charity's objectives are as follows.. "The trustees shall hold the trust fund upon trust Io £1 ,0001'. Fund No B058. TB059 & P047 Fund Name hakespeare Ward & Stevenson Ward The Harbour & Pathways Servicp.s- Bamber Bridge row Your Own FLJnd - Guild Lodge Description Legacy 50,117 P034 nonymous Donations Don3lion 1.128 P034 Grow Your Own Fund Guild Lodge 4,703 P048 Education Fund rant Income 5,000 P044 LSCFT- Ringed Fenced Fund Donalioii 1,100 Lancashire and South Cumbria NPIS Foundation TriJ%l Charity Annual Report 1.021122 Thc Charity inourred tatal expend ilure of £177,705. Expenditu re on grant chcqritable objectives lotaled £94,828, whilst £11,586 was spent on general adminislralion costs and £6,474 on governance. Most of tho Cha rity's expend iture is incurred on small items for staff and patient wellbeing and amenities, and staff training and development. Only seven items of expenditure exceeded £1,000 (see the table below), amounting lo £34,979 in total, the remaining balance of expenditure £29,838 was expended on smaller value items for staff welfare: education, training & development and patient welfare and amenities and have not been reported due lo their smaller values. Fund No TP029 Fund Name LSCFT - General Fund Description Purchase of equipment for Covid19 research in partnership with LTHTR 2,500 TB057 The Harbour Wards- Adult Purchase of a projector 2,374 TW006 Sefton Community Fund Sepiice transferred to Mersey Care 3,894 TH004 Longridge Hospital Purchase of ceiling light anels Purchase of Gym Equipment 10,608 TC007 Chorley I n-Patient Unit 8,362 TC007 Chorley In-Patienl Unit Inslallation of Gym Equipment 5,098 TP034 Grow Your Own Fund Guild Lodge Purchase af a poly tunnel 2,143 Consolidation of NHS charitable funds NHS foundation trusts are required to consolidate their charitablL' funds with the NHS FT statements lo i)roduce group accounts. However, this is only required where the charitable funds held are deemed to be material. Following discussions with the Trust's auditors the decision was taken not to produce group accounts. COVID-19 The Charity does nol actively fundrai8e and therefore Ihc. total incomf: re(:eivecl over th6) Icl81 ihr()? fincqncial year% has bc?.n fciirly c.onsislenl wilh r)0 si(Jnificinl fdll in income being rLporied dup. lo Covid. The charity Is essentially relianlun doi)31ions and legacies from patients, their relatives, and other donors who are sympalhelic and oenerous in their support of the charity. l_ancashire .Ind South Cumbria NHS Foundation Trust Chdrily Annual Report 2021122 Future Plans The Charity has recently applied for further grant income from NHS Charities Together (Stage 3 Recovery Grant) which if successful the funding would be £143,000. NHS Charities Together will contact the successful NHS Charities in November 2022. The Charity will conlinue to manage its funds approprialely. In general, it does not actively fundraise, but 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 within the Trust's staff are encouraged to use the resources they hold in a timely manner and in accordance with the wishes of the donors Statement of Financial Position Al the balance sheet dale the Charity held no fixed assets. The Charity owes Its creditors a total balance of £6,890, the largest being a managemenl charge of £4,185 for the last quarter of 2021122 owed to the Trust. Reserves Policy At the balance sheet date the Charity had total reserves of £195,065 consisting of £2.649 of unrestricted funds and E192,416 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 lo expend in accordance with the Charity's objectives. Investments Policy The Charity does not hold sufficient funds lo justify investment in any form of equities. Signed by: Trustee For and on bp.half of Lancc?shire and South Cumbria NHS Foundation Trust Charity Date.. Lancashire and Solllh CumbrI3 NHS Foundaliuri Trust Charity Annual Report 2021122 Risk Management Statement RISK PERSON RESPONSIBLE SYSTEM I CONTROL Financial Risk 1. That expenditure is inappropriately high resulting in faster depletion of reserves than approved by trustees. Secretary to the Truslees Treasurer Authorisation of expenditure. Regular Monitoring of Performance of Funds and Reserves Authorisation of expenditure. 2. That expenditure is inappropriately low resulting in lost opportunities for clidritable benefit. Secretary to the Trustees Treasurer Regular Monitoring of Performance of Funds to Fund Advisors Authorisation of expenditure. 3. That expenditure is inappropriate, or inappropriately authorised or not spent for the ur oses intended. 4. That income is not encouraged with the result that future expenditure is compromised. 5. That income is not appropriated to specific funds in accordance with the intention of the donor. 6. That donated income is not recognised when it is received. Secretary to the Trustees Treasurer Controls on Approval of ex enditure re uests. Guidance on how to make donations and receive grants. Secretary to Trustees Treasurer Procedures to identify intention of donor e_g. Model Receipt. Treasurer Provision of adequate cashiering facilities in the Trust Review of Transactions recorded and regularly reported to Fund Advisors and Trustees. 7. That accounting transactions are inappropriately or inadequately recorded. Treasurer Operational Risk 1. That the charity Is not operatin within its ob ecls. 2. That the demand for the charity s objects or services will not be supported by public donations or other income streams in the long term. 3. Risk of financial losslinability lo replace items if the charity does not have adequate insurance cover. Secretary lo Trustees Secretary to Trustees Authorisation of Expenditure. Production of guidance on giving donations, marketing of the charity and production of Annual report lo publicise the Gharily. Secretary to Trustees Review of Insurance Arrangements on annual basis. Lancashirè and South CLJmbriil NHS Founddlion Trusl Chdrity Annual Reporl 202 1122 4_ Risks relating to the public profile of the charity, i ncl ud i ng the charitable objects, the Trustees, expenditure on management and administration, fraud risk and the quality of services provided by the charity. 5. Management or trustee risk in terms of charity sector experience and the leve1 of involvement in the management of the charity. Secretary to Trustees Production of Annual report to publicise the charitable activities of the charity and production of statutory financial accounts. Provision of Internal Audit services. Treasurer Secretary to Trusteesl Treasurer Sound induction of Trustees. Availability of sources of advice on management, financial and legal issues. Compliance Risk 1. Risk in relation to VAT, Corporate Tax and PAYEINI from undertaking non-charilable activities. 2. Risk in relation to Gontravening legislation e.g. Data Protection Act, Health Act. Human Rights, Health & Safety, Employment law etc. 3. Financial reporting risk in terms of statutory accounts, accounting standards and SORP compliance. Treasurer Monilori ng of activities being underiaken by fund advisors. Provision of Specialist VAT advice. Registration for Data Protection Act, monitoring of activities being undertaken by fund advisors. Secretary to Trustees Treasurer Sound guidance on completion of statutory returns and regular updates on deve5opments. Lancashire and SDtslh Cumbria NHS Found iiDll Trust ChBnt Aniiii2lAccoiinls 202 NHS Lancashire & South Cumbria NHS Foundation Trust LANCASHIRE AND SOUTH CUMBRIA NHS FOUNDATION TRUST CHARITY CHARITY REGISTRATION NO.1099568 ANNUAL ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 nttoshirv a. cv.wbna IYHS un In? Independent Examincr's Report to the Tiustoes of Lancashire and South Cumbria NHS Foundation Trust Charity I report 10 the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 2 10 10. Responsibrlities and basis of report As the charity's truslees YOLJ are responsible for the preparation ol the accounts In accordance with the requiremenls ol the Chaiilies Act 2011 I'lhe Acl'l. I report in respecl ol my exam1nalion ol the charity's aGcounls tarried out under section 145 of the Act aiid in Earrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. IndependEnt examiner's statement I have completed my examination I confirm that no material matters have come to TMY attention in connection with the exan1￿natIon giving me cause to believe that In any rllaterial re5pect- 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 recordg,. or 3. the 3ccounts do not comply with the applicable requirements concerning the form and content of accounts set out In the Charities IAccounts ard Reportsl RegLJlations 2008 other than any requirement that the accounts give a 'lrue and f21r view, which is not a matter considered as part of an independent examination. I have no concerns and have come acr055 no other rnatters in connection with the examinalion to which attention should be drawi) in thi5 reporl in order to enable a proper understanding ol the accounts to be reached. Nicola Mason FCA, DChA MHA MoDre and Smalley Richard House Winckley Square Preston PR1 3HP Dale 0610112023 Tru An ts 2027 Lancashrre and Soiith Cumbria NHS Foundation Trust Charity Statement of Financial Activities for the year ended 31 March 2022 Unrestricted Restricted Funds Funds 2022 2022 Total Funds 2022 Total Funds 2021 Note Income from- Donations and legacies Chari13ble activities Grant Income Other trading activities-. Fundraising events Investments 547 73. 396 667 s,000 73,943 667 5.000 31,885 30 180,006 3a 2,749 26 2,749 26 254 Total 547 81,838 82,385 212,175 Expenditure on: Charitable activities 3.630 174.075 177,705 76,824 Total 3.630 174.075 177.705 76,824 Net incomellexpenditurel before other recognised gainslllossesl 13,0831 192,2381 195,3191 135,351 Gain51llossesl on investment assets Net incomellexpenditurel 13,0831 192.2361 195,319 13S.351 Transfers between funds 10 Net movement in funds 1:1,0831 192,2361 195,3191 135.351 Reconciliation of funds.. Total funds brought forward 31 March 2021 Total fund5 carrred foNard 31 March 2022 284.652 192,416 290,384 195,065 155,033 290, 384 2,649 Lancaghirg Soulh Cunibria FGU Lancashire and South Cumbria NHS Foundation Trust Charity Balance Sheet as at 31 March 2022 Unreslricled Restricted Funds Funds 2022 2022 Total Funds 2022 Total Funds 2021 Note Current assets= Debtors Cash al bank and in hand Total Current assets 2,712 2,712 199.243 199,243 201,955 201,955 300,046 300,046 Liabilities= Creditors falling due within one year Net Current assets 1641 2,649 16,8271 192.416 16,8901 195,065 19.6621 290,384 Total assets less current liabilities 2,649 192.416 195,065 290,384 Net assets 2,649 192 416 195,065 290,384 The f unds of the charity: Reslricled income funds Unreslricled income funds.. General Funds Designated Funds 192.416 192,416 284,652 13 1,769 880 1,769 880 4,173 1,559 Total charity fund5 2,649 192,416 195,065 290,384 The notes on pages 4 10 10 form part of Iheso accounts. Signed.. Trustee of Lancashire & South Curnbria NHS Foundation Trust Charity Dale" 22 nd South NH glyon T￿￿1 Cha 1. Accounting Policies lal Accounting convention The 2CCOUFils (financial slatementsl have been prepared in accordance with Accounting and Reporling by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Finaiicial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 ISSLJed on in October 2019, the Financial Reporting Standard applicable iii the United Kingdom and Republic of Ireland IFRS1021. the Charities Act 2011 and UK Generally Accepted Practice. The financial slalemen15 have been prepared under the historical cost convention. The accounts Ifinancial s131emenls) have been prepared lo give a 'lrue and fail. view and have departed from the Charities IAccount5 and Reports) Regulali01is 2008 Dnly lo the exlenl required lo provide a 'lrue and lair view,. This departure has involved fc)Ilowing Ihe Accounting and Reporting by Charities.. Slalement of R2comMended Practice applicable lo charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland IFRS 1021 The charity conslilLJtes a public benefit enlily as defined by FRS 102. Ibl Going Concern 'rhe financial slalemenls have been prepared on a going concein basis as the trustees believe th31 no material UliLertdinlies exist. The trustees have CDnsidered, the irllpacl of the going Concern pandemic, the level of funds held and the expected level ol income and expeiidilure for 12 nionlhs from aulhorising these financial slalemenls. The budgeted income and expenditure is sufficient with the level of reserves for the charity lo be able to continue as a going concern. Icl Funds structure I he Iriislee Is responsible foi administering the charitable funds. Where there 15 a legal restriction on the purpose to which a fund rmay be all()caled the fund is classified either as.. an èndowment fund (where the donor has expressly piovided that only the income ol the fund Imay be expended) or as a reslricte(l income fund (where the donor has provided for the donation lo be spent In furtherance of a Specified charitable purposel or 35 an unreslricled fund Iwhere the donor has not specified a charitable piirposel where the donation will bo expended al the Iruslees discretion in accoidance vjith the objects ol the chaiilable Irusl. The charity curienlly has no endowment Income funds. The charity currpntly holds one sméill designated funds (see note 131. Designdled lunds are sel Iside by the Iruslees oul of unrestiicled general fuiids lor spec.llir pii rp05es or projects. loft Trijsl Ch8nl Annual nis? 122 Idl Income All Income Is recognised once Ihe charity has entillemenl lo the resources and It is certain Ihal the re.qaiirres will be received and Iht rnonelary value of Incorning rpsources can be nieasLired with lel Incomo from legacies Legacies are accounted for as incorning iesouices either Lipon receipt or where the receipt of the legacy is virtU311y certain., this will be oiice confiimalion has been received from the represen131ives ol the eslalelsl that payrnenl of the legacy will be made or properly transferred and once all conditions allached lo the legacy have been fulfilled and il is virtually certain that the amount of incoming resources is known. If) Expenditure All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. All expenditure is recognised oiice Iheie Is a 5egal or consliuclive obligation commilling the charity to the expendiliire. Igl Irrecoverable VAT Iriecoverable VAT is charged against the category of resources expended for which Il was iiicurred. Ihl Allocation of support and governance costs Support costs have been diffefenlialed belweeri goveinance costs and other support cosls. Governance costs cornprise all costs altribulable lo ensuring the public accounlabilily of Ihe charity arid Ils compliance wilh regulation aiid good practice. These costs include costs related lo independent exarninalion logelher with an apportionmenl of overliead and support costs Polanagemenl costs have been allocated to the charitable fund in a rniinner agreed by Ihe Iruslees. The allocation of support and governance costs is analysed within tlie rioles lo Ilie accounts. (Il Charitable activities Costs of charitable activities comprise all costs Incurred in the pursuit ol the charitable objects of the charity. These costs. where not wholly allribulable. are apportioned belween the categories of charitable expenditure in addition lo the direct costs. Linc35hire an(1 Ou mbn¥ NHS Foundasron T Chwit Annual Account$ 2021r22 Ill Fixed assets The charitable funds held no fixed a55ets as al 31 March 2022. Ikl Debtors Trade and other debtors are recognised at the settlement amount due after any trade discouiil offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 111 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 lo a third party and the amount due lo settle the obligation can be measured or eslimaled reliably. Creditors are normally recognised al their selllement amount afler allowing for any trade discounts due. Im) Financial instruments Financial instruments are c12ssified and accounted for, according to the substance of the conlraclual arrangement, as financial assets, financial liabilities or equity inslrurnenls. An equity instrument is any contract that evidences a residual interest of the charity after deducting all of its Inl Reserve5 policy The Charity generally expects lo spend ils resources in a timely manner, al the satne level as income is received taking one year with another. This expectation is monitored and where income is seen lo be significantly exceeding expenditure action will be taken lo expend in accordance with the Charity's objectives. Compliance with Ihe Charily's Reserves policy is evidenced by an excess of expenditure over income this reporting period lol Fixed asset investments The charitable fLJnds held no fixed asset investments as al 31 March 2022. (pl Pensions The charity has no employees and as such has no liability for pension conlribulions. l￿d5 Suppllrt 11 5 '.32 Tol 3gD 94￿ 1s.pv CurnknriaNHS f AnnLiaJ A¢counls 2021￿￿ 6. Independent Examiner's remuneratio The independent examiners have charged the charity with a fee of £1 ,380 for 202112212020121 £1,320). This is related Solely lo the annual independent review with nD Other additional Work being undertaken. The £60 In¢rea5e from previous year has ben Included in the year-end creditors figures. Debtors under 1 year 2021122 2020121 Other debtors Total No debtors reported for both 2021122 and 2020121. Cash 2021122 2020121 Cash at bank Total 201,955 201,955 300.046 300.046 During 2020121, £1,646 of the £300,046 lolal above related to unrestricted funds and £298,400 related to reslricled funds. 9. Creditors under 1 year 2021122 2020121 Accruals Total 16.8901 16,8901 19,6621 19.6621 Ouring 2020121, £87 of the £9,662 to131 above related to unreslricled funds and £9,575 related to restricted funds. 10. Transfer5 between funds Wilhin the year there weie no net transfer5 between funds from Ljnrestricled funds lo reslricled funds12020121 nel transfers from unrestricted funds lo reslricled funds lolalling nill, see note 14. 11. Analysis of charitable funds The registration emhracès only one NI4S body charity. The objects of Ihe registration is lo support any charitable purpose relaling to the NHS. The chaiily has ils own specific objects under this unibrella, See below". La17cBshire and Soull? Curtribrja NHS FuuridJlion Trust Charity 'For any charitable purpose or purposes rplaling to tho National Health Service" 12. Related party transactions The Coiporrile Trustee did not pay expenses lo any mèmber of the Lr111C