2021-03-31-accounts

BARNET, ENFIELD AND HARINGEY MENTAL HEALTH NHS TRUST CHARITY

Annual Report Year ended: 31 March 2021 Charity Registration Number: 1103407

Barnet, Enfield and Haringey Mental Health NHS Trust Charity

	Contents	Page
	Foreword	2
	Reference and Administration details
	3
	Trustees	3
	Principal Ofce	3
	Auditors	4
	Bankers	4
	Solicitors	4
	Fund Managers	4
	Structure, Governance and Management
4
	Public Beneft	5
	Objectives of the Charity	5
	Sources of income
5
	Activities and achievements during the year
6
	Analysis of Resources Expended
6
	Review of Charity’s Financial Position
7
	Future Plans	7
	COIF Deposit Fund
7
	Reserves Policy
7
	Endowment Funds
8
	Acknowledgements	8
	Declaration
8

1

Barnet, Enfield and Haringey Mental Health NHS Trust Charity

Report of the Trustee for the year ended 31 March 2021

Foreword

The Annual Report of Barnet, Enfield and Haringey Mental Health NHS Trust Charity has been prepared in compliance with the current requirements for a registered charity with a gross income below £250,000 per annum.

The Board of the Barnet, Enfield and Haringey Mental Health NHS Trust acts as sole corporate trustee in the administration of the Barnet, Enfield and Haringey Mental Health NHS Trust Charity.

The Trustee is not remunerated.

The Trustee is not reimbursed for expenses.

Members of the NHS Trust Board who served during the financial year ended 31 March 2021 and up to the date the accounts were signed were as follows:

Mark Lam	Chairman (until 31 March 2021)
Jackie Smith	Chairman (since 1 April 2021)
Jinjer Kandola	Chief Executive
Amanda Pithouse	Executive Director of Nursing, Quality &
	Governance
Dr Mehdi Veisi	Medical Director
David Grifths	Chief Finance and Investment Ofcer
Natalie Fox	Chief Operating Ofcer and in addition,
	Deputy Chief Executive (since 1 December
	2020)
Lisa Anastasiou	Director of People and Organisational
	Development
Sarah Wilkins	Chief Information and Performance Ofcer

2

Barnet, Enfield and Haringey Mental Health NHS Trust Charity

David Cheesman Director of Strategy, Transformation and Partnerships Catherine Jervis Non-Executive Director Charles Waddicor Non-Executive Director Ruchi Singh Non-Executive Director Neil Brimblecombe Non-Executive Director (until 30 November 2021) Paul Ryb Non-Executive Director (until 9 February 2021) Sue Rubenstein Non-Executive Director Paul Pugh Non-Executive Director Anu Singh Non-Executive Director (since 24 May 2021) Claud Williams Non-Executive Director (since 24 January 2022) Dr Farah Jameel Non-Executive Director (since 24 January 2022)

The Charitable Funds are registered with the Charity Commission (charity registration number 1103407) in accordance with the Charities Act 2011.

Reference and Administration details

Barnet, Enfield and Haringey Mental Health NHS Trust Charity was established on 26 April 2004. At 31 March 2021, the Charity consisted of 1 unrestricted fund, 5 restricted funds and 3 endowment funds.

Trustees

The NHS Trust Board devolved responsibility for the on-going management of funds to the Trust & Charitable Funds Committee. The Trust & Charitable Funds Committee was formed on 1 February 2006 with the purpose of administering the funds on behalf of the corporate trustee.

Members of the Trust & Charitable Fund Committee who served during the financial year ended 31 March 2021 and up to the date the accounts were signed were as follows:

Charles Waddicor (Chairman) David Griffiths David Cheesman Natalie Fox Paul Pugh Ruchi Singh

Principal Office

Barnet, Enfield and Haringey Mental Health NHS Trust

3

Barnet, Enfield and Haringey Mental Health NHS Trust Charity

Trust Headquarters St Ann’s Hospital St Ann’s Road London N15 3TH

Principal Professional Advisors

Auditors

Grant Thornton 110 Bishopsgate London EC2N 4AY

Bankers

Barclays Bank PLC 1 Churchill Place London E14 5HP

Solicitors

Bevan Brittan Fleet Place House 2 Fleet Place Street Holborn Viaduct London EC4M 7RF

Fund Managers

CCLA Fund Management Senator House 85 Queen Victoria

London EC4V 4ET

Structure, Governance and Management

Barnet, Enfield and Haringey Mental Health NHS Trust is the sole corporate trustee. The Chairman, Chief Executive, seven Non-Executive Directors and six voting Executive Directors and one non-voting Executive Director make up the Trust’s Board of Directors.

Non-Executive Directors are usually local people whose wide range of experience and skills contribute to the effective management and accountability of the Trust. They are not employees of the Trust and are appointed by the Secretary of State. The Board manages the Trust, with the Chief Executive being responsible for the overall running of its services.

When a new Director is appointed by the Trust, an induction is carried out for that new Director. Part of that induction gives the new Director a full understanding of the legal status and function of the charity, the methods of operation and the responsibilities of the Corporate Trustee. Information on the Charities background, its aims and objectives and its internal procedures are provided.

Each year the Charity reviews project ideas and decide on which schemes to approve reviewing the purposes of the Charity as a whole and ensuring that individual funds objectives are consistent with this.

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Barnet, Enfield and Haringey Mental Health NHS Trust Charity

The Trust’s business is conducted through bi-monthly public meetings and bi-monthly Board workshops. The role of the Trust Board is to:

• Set the overall strategic direction of the Trust

• Monitor the Trust’s performance against objectives

• Provide effective financial stewardship through value for money, financial control and financial planning

• Ensure through clinical governance that the Trust provides high quality, effective and patient-focused services

• Ensure high standards of corporate governance and personal conduct

Acting for the Corporate Trustee, the Trust & Charitable Funds Committee is responsible for the overall management of the Charitable Funds.

The objective of the Trust & Charitable Funds Committee is to ensure that charitable funds are invested and spent in accordance with external and internal procedures, policies and legislation, that appropriate guidance is in place to govern all operational issues relating to the funds, and to review charitable activities.

Each fund has a manager with delegated powers to manage the fund.

The Finance Department of Barnet, Enfield and Haringey Mental Health NHS Trust provide a financial management and administration service. The Finance Department has delegated responsibility for the administration of financial control over the Funds and for providing reports to fund managers.

Public Benefit

The Charity provides a public benefit because of the way it uses its resources to improve the healthcare of the local community, either for patients who are mentally ill or for community services patients. It assists Barnet Enfield and Haringey Mental Health Trust in providing an efficient and effective service.

Objectives of the Charity

The Governing Document of the charity is the Charity Commission’s ‘Model Declaration of Trust’ for an NHS Umbrella Charity, and this complies with the Public Benefit requirement.

Section C of this declaration states that the object of the charity is as follows:

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Barnet, Enfield and Haringey Mental Health NHS Trust Charity

The Trustee shall hold the Trust Fund 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’.

Funds held by the charity are used for:

• the relief of patients in financial need, patients who are mentally ill

• the advancement of education

• other purposes beneficial to staff and patients not falling under the other two categories mentioned

Sources of Income

The charity received its income in 2020/21 as follows:-

• Donations from staff and the public

• Grants from NHS Charities Together

• Interest earned from the COIF Deposit Fund

Activities and achievements during the year

The objectives of the charity were successfully met in 2020/21. This also included joining NHS Charities Together. The grants received during the year from the Charity were aimed around enhancing the well-being of NHS Staff, volunteers and patients impacted by COVID-19.

Total income received in the reporting year totalled £168.3k which is made up of £161.6k of NHS Charities Together Grants, £6.5k of unrestricted donations and £0.2k of bank interest.

Total expenditure incurred by the charity in 20/21 totalled £99k. This was split between “activities in furtherance of the Charities objectives” of £90.5k and Governance costs of £8.5k. The activities in furtherance of the Charities objectives were spent on staff welfare and patient welfare.

Grant income from NHS Charities Together which was unspent at 31 March 2021 will be used on a number of projects aimed at improving staff and patient wellbeing following the Covid pandemic.

Total Governance costs for the financial year were £8.5k. This is split between the Independent Examination fee of £6k, admin fees of £1k and NHS Charities Together membership fee of £1.5k

Staff Welfare – The majority of this expenditure was incurred as follows:

• Provision for retirement parties for long-serving members of staff

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Barnet, Enfield and Haringey Mental Health NHS Trust Charity

• Funeral contributions for staff who passed away as a result of COVID-19

• Contribution towards staff meals during COVID-19

Patients Welfare – The majority of this expenditure was incurred as follows:

• Providing for socially engaging activities that enable service users to develop their skills and social confidence as part of their recovery.

• Tablets for patients to keep in touch during COVID-19

Review of Charity’s Financial Position

At the end of 2020/21, the Trust has total funds of £189k comprising £140k of restricted funds, £6k of unrestricted funds and £43k of endowment funds. This is considered sufficient for the Charity to continue to meet all its objectives for the foreseeable future.

Future Plans

The Charity’s funds will continue to be managed to achieve the objectives of the charity.

The Charity will continue to raise it’s own awareness using publicity from currently funded projects. It will also apply for suitable grant income and work with NCL STP to implement STP wide NHS Charities Together grant funded projects.

An application will also be made for a further grant from NHS Charities Together to support the long term health and recovery of NHS staff, patients and volunteers impacted by Covid 19.

A £100k grant application has been made to the Arts Council to support a programme providing creative workshops and artwork in Blossom Court, St Ann’s Hospital to enhance the wellbeing and potential for recovery amongst its mental health in-patients. Additional grant applications will be made to other bodies to further support this programme.

COIF Deposit Fund

Cash that does not require immediate access is held in the COIF Deposit Fund. This has produced interest on the balance, although the rate of return is much lower in recent years due to the low UK interest rates.

Reserves Policy

In arriving at an appropriate reserves policy, the Trustee has considered the following:

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Barnet, Enfield and Haringey Mental Health NHS Trust Charity

• The Trustee has a duty to manage the cash reserves of the Charity efficiently. Any cash that is not immediately required is held in the COIF Deposit Fund

• Charity reserves, as defined by the Charity Commission, are ‘funds freely available for its general purpose’ and this definition excludes investment assets.

• The Trustee of the Charity is under a general legal duty to ‘apply’ (in practice this means ‘expend’) and not accumulate income. Charity Commission guidance on this issue, determines that the income of a charity should be applied to its specified purposes within a ‘reasonable period of receipt’ (currently between 6 months to 2 years).

• Levels of future income flows are never guaranteed and it is prudent to keep reserves that enable the Charity to continue meeting its regular commitments.

• Income may be retained beyond this ‘reasonable period’ if, in the 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.

The Charity is taking steps to ensure that all these policies are being followed.

At the end of 2020/21, the Charity has reserves of £189k of which £43k are endowment funds. The reserves are required to meet the short to medium term requirements of the Charity.

Endowment Funds

The Trust has three Endowment Funds: the David Ford Award Fund, the William Palmer Fund and the E. Thompson Fund.

In January 2008 the Trustees resolved:

• (a) To adopt a total return approach to investment to the three endowment funds

• (b) The initial amounts and unapplied total return were identified using correspondence records with the Charity Commission from 2001. The initial amount donated was taken to be the initial amount of each fund and any interest earned subsequently was transferred to the unrestricted fund of the Charity.

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Barnet, Enfield and Haringey Mental Health NHS Trust Charity

• (c) It was agreed that the total unapplied return would be transferred each year to the Trust's unrestricted fund. None of the unapplied return is to be retained for investment.

• (d) Given the return on the funds are relatively small it was decided that the unapplied return was best transferred to the General Unrestricted Fund each year to be used for the benefit of staff and patients across the Trust.

• (e) The Trust and Charitable Fund Committee were advised on the above by Richard Narty, the Trust Director of Finance at the time.

Acknowledgements

The Trustee wishes to express its gratitude to all staff and the general public for donations and other support to the activities of the Charity.

Declaration

I declare, in my capacity of Chairman of the body which is the sole Charity Trustee, that the Trustee has approved the report above; and has authorised me to sign it on their behalf.

Signed:

Full name: Jackie Smith

Date: 31 January 2022 Position: Chairman

9

BARNET, ENFIELD AND HARING MENTAL HEALTH NHS TRUST CHARITY

Annual Accounts Year ended: 31 March 2021 Charity Registration Number: 1103407

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

Trustee's Responsibilities Statement

: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 1977 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 the responsibilities set out above have been met and has complied with the requirements for preparing the accounts. The financial statements set out on pages 3 to 11 attached have been . compiled from and are in accordance with the financial records maintained by the trustee

By Order of the Trustee

Chairman*.................................................. Date...31/01/2022 Trustee ..................................................................... Date...31/01/2022

. the Board may authorise another trustee to sign in place of the Chairman*

Page 1

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

Independent examiner's report to the corporate trustee of Barnet, Enfield and Haringey Mental Health NHS Trust Charity

report on the accounts of Barnet, Enfield and Haringey Mental Health NHS Trust Charity (the "charity") for the year ended 31 March 2021, which are set out on pages 3 to 11.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• which gives me reasonable cause to believe that in any material respect, the requirements:

• to keep accounting records in accordance with section 130 of the Charities Act 2011;

• to prepare accounts which accord with the accounting records; and

• to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 have not been met, or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement above.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to:

• examine the accounts under section 149 of the Charities Act 2011;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 149(5) of the Charities Act

• 2011; and

• to state whether particular matters have come to my attention.

Your attention is drawn to the fact that the charity's trustee has prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) issued in October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustee has done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

Use of this report

This report is in respect of an examination carried out under section 149(3) of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. 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 and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed.

Paul Grady CPFA

Grant Thornton UK LLP Chartered Accountants London Monday, January 31, 2022

Page 2

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

Statement of Financial Activities for the year ended 31 March 2021

Note Unrestricted Funds £000 Incoming resources Incoming resources from generated funds Voluntary income: Donations 2.1 7 Grants - General 2.1 0 Total Voluntary Income 7 Investment income 2.2 0 Total incoming resources 7 Resources expended Charitable activities Activities in furtherance of charity's objectives 3.1 2 Governance Costs 3.2 3 Total resources expended 5 Net movement in funds 3 Fund balances brought forward 4 Fund balances carried forward 7	Restricted Funds £000 0 162 162 0 162 89 6 95 67 73 140	Endowment Funds £000 0 0 0 0 0 0 0 0 0 43 43	2020/21 Total Funds £000 7 162 169 0 169 91 9 99 69 120 189	2019/20 Total Funds £000 2 0
				2 1
				3
				17 4
				21
				(18) 138
				120

The notes on pages 5 to 11 form part of this account.

Page 3

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

Balance Sheet as at 31 March 2021

Notes Current Assets Trade and other receivables 5 Prepayments 5 Cash at bank and in hand 8.1 Total Current Assets 6 Net Current Assets Total Net Assets Funds of the Charity Capital Funds: Endowment Funds 7.1 Income Funds: Restricted 7.2 Unrestricted 7.3 Total Funds g year	Unrestricted Restricted Endowment Total at 31 Total at 31 Funds Funds Funds March 2021 March 2020 £000 £000 £000 £000 £000 0 0 0 0 6 0 2 0 2 0 9 194 43 246 149
	9 196 43 248 155
	3 56 0 59 35
	6 140 43 189 120
	6 140 43 189 120
	0 0 43 43 43 0 140 0 140 73 6 0 0 6 4
	6 140 43 189 120

The notes on pages 5 to 11 form part of this account.

Signed: Date: 31/01/2022

Page 4

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

Notes to the Accounts

1 Accounting Policies

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognized at cost or transaction value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 issued on 16 July 2014, the Statement of Recommended Practice for Accounting and Reporting by Charities, second edition issued in October 2019 (effective for accounting periods commencing on or after 1 January 2019) and the Charities Act 2011. The Charity is a Public Benefit Entity as defined by FRS 102.

1.2 Going Concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charities forecasts and projections and have taken account of pressures on income. After making enquiries the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.3 Incoming Resources

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 a particular resource is receivable or the charity's right becomes legally enforceable;

ii) certainty - when there is reasonable certainty that the incoming resource will be received;

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

b) Legacies

Legacies are accounted for as incoming resources once the receipt of the legacy becomes reasonably certain. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.

c) Grants Receivable

All grants receivable are recognised once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of grants receivable can be measured with sufficient reliability.

1.4 Resources expended

All expenditure is recognised once there is a legal or constitutive obligation to make a payment to a third party.

a) Cost of generating funds

The cost of generating funds are the costs associated with generating income for the funds held on trust.

b) Governance costs

These comprise of all costs identifiable as wholly or mainly attributable to ensure the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to audit together with an apportionment of overhead and support costs.

Page 5

1.5 Structure of funds

Where there is legal restriction on the purpose of which a fund may be put, the fund is classified in the accounts as a 'restricted fund'. Where the capital is held to generate income for charitable purposes and cannot itself be spent funds are accounted for as 'endowment funds'. Funds which are not legally restricted but which the Trustees have chosen to earmark for set purposes are classified 'designated' funds. Other funds are classified as 'unrestricted funds'. The funds held within these categories are disclosed in note 7.

1.6 Tangible Fixed Assets

The Charity has no tangible fixed assets.

1.7 Intangible Fixed Assets

The Charity has no intangible fixed assets.

1.8 Pensions Contributions

The Charity makes no pension contributions.

1.9 Creditors

All creditors are held at cost.

1.10 Change in the Basis of Accounting

There has been no change in the basis of accounting during the year.

1.11 Pooling Scheme

A 'shared pool' scheme is operated for the COIF Deposit Fund investment.

1.12 Financial instruments

Recognition

Financial assets and financial liabilities which arise from contracts for the purchase or sale of non-financial items (such as goods or services), which are entered into in accordance with the Charity's normal purchase, sale or usage requirements, are recognised when, and to the extent which, performance occurs, ie, when receipt or delivery of the goods or services is made.

All other financial assets and financial liabilities are recognised when the Charity becomes a party to the contractual provisions of the instrument.

Classification and measurement

Financial assets are categorised as 'Loans and receivables'. Trade and other payables are classified as 'Other Financial liabilities'.

Determination of fair value

All financial assets and financial liabilities are carried at fair value. As the only financial asset held is cash, carrying value is equal to historic cost. Financial liabilities are also held at historic cost as all relate to a period of less than 1 year.

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BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

2	Analysis of Incoming Resources
					2020/21	2019/20
2.1	Voluntary Income	Unrestricted	Restricted	Endowment	Total	Total
		Funds	Funds	Funds	Funds	Funds
		£000	£000	£000	£000	£000
	Donations - Public	7	0#	0	7	2
	Grants - General	0	162	0	162	0
	Total Voluntary Income	7	162	0	169	2
					2020/21	2019/20
2.2	Investment Income	Unrestricted	Restricted	Endowment	Total	Total
		Funds	Funds	Funds	Funds	Funds
		£000	£000	£000	£000	£000
	COIF - Deposit Fund Interest	0	0	0	0	1
	Total Investment Income	0	0	0	0	1
	TOTAL INCOMING RESOURCES	7	162	0	169	3
3	Analysis of Resources Expended
3.1	Charitable Activities
					2020/21	2019/20
		Unrestricted	Restricted	Endowment	Total	Total
		Funds	Funds	Funds	Funds	Funds
		£000	£000	£000	£000	£000
	Patients welfare and amenities	2	26	0	28	14
	Staf welfare and amenities	0	63	0	63	3
	Total Charitable Activities	2	89	0	91	17
3.2	Governance Costs
	Independent Examination Fee	3	3	0	6	3
	Admin Fee - Services from NHS Trust	0	1	0	1	1
	Membership fees	0	2	0	2	0
	Total Governance Costs	3	6	0	9	4
	TOTAL RESOURCES EXPENDED	5	95	0	99	21
3.3	Independent Examination Fee
	The Independent Examination fee of £5,000 + VAT (2019/20 £2,500 + VAT) relates solely				to the Independent
	Examination of the accounts with no other	additional work	being undertaken .
4	Staf Costs

The Charity has no employees and there is therefore no expenditure on staff (2019/20 no employees, total cost £nil

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7.2

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

5 Debtors: Amounts falling due within one year: Other debtors Total Debtors falling due within one year Relates to NHS Charities Together Membership fee prepayment 2021/22 6 Creditors: Amounts falling due within one year: Other creditors Total Creditors falling due within one year*	2020/21 Total Funds £000 2 2 2020/21 Total Funds £000 59 59*	2019/20 Total Funds £000 6
		6
		2019/20 Total Funds £000 35
		35

** £50,000 of this balance represents monies owed to BEH for Charity expenditure incurred by the Trust, approved by the Committee

7 Analysis of Charitable Funds 7.1 Analysis of Endowment funds

David Ford Award Fund - CIP William Palmer Fund - CIP E Thompson Fund - CIP Total Endowment funds	2019/20 2020/21 Balance Incoming Resources Transfers Gains and Balance B/f Resources Expended Losses C/f £000 £000 £000 £000 £000 £000 3 0 0 0 0 3 32 0 0 0 0 32 8 0 0 0 0 8
	43 0 0 0 0 43
Description of the nature and purpose of each David Ford Award Fund - CIP William Palmer Fund - CIP E Thompson Fund - CIP	fund Capital in Perpetuity - Income to the Unrestricted General Fund Capital in Perpetuity - Income to the Unrestricted General Fund Capital in Perpetuity - Income to the Unrestricted General Fund

In January 2008 the Trustees resolved :

(a) to adopt a total return approach to investment to the three permanent endowment funds shown above.

(b) The initial amounts and unapplied total return were identified using correspondence records with the Charity Commission from 2001.

The initial amount donated was taken to be the initial amount of each fund and any interest earned subsequently was transferred to the

unrestricted fund of the Charity.

(c) It was agreed that the total unapplied return would be transferred each year to the Trust's Unrestricted fund. None of the unapplied

return is to be retained for investment.

(d) Given the return on the funds are relatively small it was decided that the unapplied return was best transferred to the General Analysis of Restricted Funds Unrestricted Fund each year to be used for the benefit of staff and patients across the Trust.

Phoenix Rising Appeal Fund Former Enfeld PCT Fund NHS Charities Together Total Restricted Funds Ken Porter Ward - Heather Horn Trust Fund (e) The Trust and Charitable Fund Committee we time.	2019/20 2020/21 Balance Incoming Resources Transfers Other Balance B/f Resources Expended movements C/f £000 £000 £000 £000 £000 £000 2 0 0 0 0 2 11 0 0 0 0 11 60 0 (6) 0 0 54 0 162 (89) 0 0 73 re advised on the above by Richard Narty, the Trust Director of Finance at the
	73 162 (95) 0 0 140

Description of the nature and purpose of each fund

Donations are for the benefit of patients in the Ken Porter ward

Ken Porter Ward - Heather Horn Trust Fund

Phoenix Rising Appeal Fund

Donations can be used for any charitable purpose or purposes relating to the Iris Ward at St Ann's Hospital

Former Enfield PCT Fund Donations can be used for any charitable purpose or purposes relating to Enfield based patients or staff, including former staff of NHS Enfield. NHS Charities Together Grant income received from NHS Charities Together, to be spent in accordance with

Grant income received from NHS Charities Together, to be spent in accordance with grant conditions

Page 8

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

7.3 Analysis of Unrestricted funds

General Unrestricted Fund Total Unrestricted funds	2019/20 2020/21 Balance Incoming Resources Transfers Gains and Balance B/f Resources Expended Losses C/f £000 £000 £000 £000 £000 £000 4 7 (5) 0 0 6
	4 7 (5) 0 0 6
Description of the nature and purpose of each fund General Unrestricted Fund Donations can be used for any charitable purpose or purposes relating to the NHS
Memorandum Report Capital Funds Total Endowment funds Total Capital Funds Income Funds Total Restricted Funds Total Unrestricted funds Total Income Funds Total Charitable Funds	2019/20 2020/21 Balance Incoming Resources Transfers Gains and Balance B/f Resources Expended Losses C/f £000 £000 £000 £000 £000 £000 43 0 0 0 0 43
	43 0 0 0 0 43
	73 162 (95) 0 0 140 4 7 (5) 0 0 6
	77 169 (100) 0 0 146
	120 169 (100) 0 0 189

Page 9

8 Financial Assets and Liabilities

Note 8.1 Carrying values of financial assets

Assets as per SoFP as at 31 March 2021 Cash and cash equivalents at bank and in hand Total at 31 March 2021 Assets as per SoFP as at 31 March 2020 Cash and cash equivalents at bank and in hand Total at 31 March 2020 Note 8.2 Carrying value of fnancial liabilities Liabilities as per SoFP as at 31 March 2021 Trade and other payables excluding non fnancial liabilities Total at 31 March 2021 Liabilities as per SoFP as at 31 March 2020 Trade and other payables excluding non fnancial liabilities Total at 31 March 2020 8.3 Fair values of fnancial assets and liabilities Management consider that the book value (carrying value) is a liabilities held.

£000 246 Held at amortised cost

246

8.4 Maturity of financial liabilities

8.4 Maturity of fnancial liabilities
In one year or less Total	Mar 31, 21 £000 59	Mar 31, 20 £000 35
	59	35

Page 10

BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2020-21

9 Connected organisations

----- Start of picture text -----
2020/21 2019/20
Turnover of Net Profit/(Deficit) Turnover of Net Profit/(Deficit)
Name, nature of connection, description of activities
undertaken and details of any qualifications expressed by Connected for the Connected for the
their auditors. Organisation Connected Organisation Connected
Organisation Organisation
£'000 £'000 £'000 £'000
Barnet, Enfield & Haringey Mental Health NHS Trust
332,823 (3,442) 256,116 (11,685)
which is a provider of mental healthcare services in the
London Boroughs of Barnet, Enfield and Haringey and
community healthcare services in the London Borough of
Enfield
The Trust Board Directors comprise the Charitable Fund Trustee.
----- End of picture text -----

The turnover and net profit of Barnet, Enfield & Haringey Mental Health NHS Trust above follow the Department of Health Group Accounting Manual 2020/21. The accounting policies contained in that manual follow the International Financial Reporting Standards.

10 Related Party Transactions

During the year none of the Trust Board Directors or members of the key management staff or parties related to them has undertaken any material transactions with the Barnet, Enfield and Haringey Mental Health NHS Charitable Trust (y/e 31 March 2020: none)

The Barnet, Enfield and Haringey Mental Health NHS Charitable Trust had the following transactions with Department of Health NHS Trusts in 2020/21:

2020/21:
	2020/21	2019/20
	Income	Income
Organisation	£'000	£'000
Barnet Enfeld & Haringey Mental Health NHS Trust	-	-
	Expenditure	Expenditure
	£'000	£'000
Barnet Enfeld & Haringey Mental Health NHS Trust	1	3

During the year none of the Trust Board Directors or members of the key management staff or parties related to them received any remuneration from the Barnet, Enfield and Haringey Mental Health NHS Charitable Trust. No Trustee expenses were incurred in 2019/20 either.

11 Post Balance Sheet Events

None

Page 11

Barnet, Enfield and Haringey Mental HealthTrust

Trust HQ Pear Block St Ann’s Hospital St Ann’s Road London, N15 3TH

Email : [e-mail]

Our Ref: BEHCLOR2021 Your Ref

Grant Thornton UK LLP 30 Finsbury Square LONDON EC2P 2YU

31 January 2022

Dear Sirs

Barnet, Enfield and Haringey

Mental Health NHS Trust Charity accounts for the year ended 31 March 2021

This representation letter is provided in connection with the independent examination of the accounts of Barnet, Enfield and Haringey Mental Health NHS Trust Charity for the year ended 31 March 2021 for the purpose of making of an independent examiner’s report in accordance with Section 154 of the Charities Act 2011.

We confirm that to the best of our knowledge and belief having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves:

Accounts

• i. We have fulfilled our responsibilities, as set out in the terms of our engagement letter dated 14 January 2020, for the preparation of accounts in accordance with section 132 of the Charities Act 2011 and comply with the Statement of Recommended Practice for 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) (‘Charities SORP (FRS 102)’) (effective 1 January 2019), in particular the accounts give a true and fair view in accordance therewith.

• ii We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

• iii Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

• iv Except as stated in the accounts:

Chair: Jackie Smith Chief Executive: Jinjer Kandola MBE

• a. there are no unrecorded liabilities, actual or contingent;

• b. none of the assets of the charity has been assigned, pledged or mortgaged;

• c. there are no material prior year charges or credits, nor exceptional or non-recurring items requiring separate disclosure.

• v Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of the Charities SORP (FRS 102) and any subsequent amendments or variations to this statement.

• vi All events subsequent to the date of the accounts and for which the Charities SORP (FRS 102) and any subsequent amendments or variations to this statement require adjustment or disclosure have been adjusted or disclosed.

• vii We have considered the adjusted misstatements, and misclassification and disclosures changes schedules included in your findings report. The accounts have been amended for these misstatements, misclassifications and disclosure changes and are free of material misstatements, including omissions.

The accounts are free of material misstatements, including omissions.

• viii

• We can confirm that:

• a. all income has been recorded;

• b. the restricted funds have been properly applied;

• c. constructive obligations for grants have been recognised; and

• d. we consider there to be appropriate controls in place to ensure overseas payments are applied for charitable purposes.

• ix The charity has complied with all aspects of contractual agreements that could have a material effect on the accounts in the event of non-compliance. There has been no non-compliance with requirements of regulatory authorities that could have a material effect on the accounts in the event of non-compliance.

• x We have no plans or intentions that may materially alter the carrying value or classification of assets and liabilities reflected in the accounts.

• xi Actual or possible litigation and claims have been accounted for and disclosed in accordance with the requirements of UK Generally Accepted Accounting Practice.

• xii The charity meets the conditions for exemption from an audit.

Information Provided

• xiii We have provided you with:

• a. access to all information of which we are aware that is relevant to the preparation of the accounts such as records, documentation and other matters;

• b. additional information that you have requested from us for the purpose of your examination; and

Chief Executive: Jinjer Kandola MBE

• c. unrestricted access to persons from whom you determine it necessary to obtain evidence.

• xiv We have communicated to you all deficiencies in internal control of which we are aware.

• xv We have disclosed to you the results of our assessment of the risk that the accounts may be materially misstated as a result of fraud.

• xvii All transactions have been recorded in the accounting records and are reflected in the accounts.

• xvii We have disclosed to you our knowledge of fraud or suspected fraud affecting the charity involving:

• a. management;

• b. employees who have significant roles in internal control; or

• c. others where the fraud could have a material effect on the accounts.

• xviii We have disclosed to you our knowledge of any allegations of fraud, or suspected fraud, affecting the charity’s accounts communicated by employees, former employees, analysts, regulators, or others.

• xix We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing accounts.

• xx We have disclosed to you the identity of the charity's related parties and all the related party relationships and transactions of which we are aware.

• xxi We have disclosed to you all known actual or possible litigation and claims whose effects should be considered when preparing the accounts.

• xxii We confirm that we have reviewed all correspondence with regulators, which has also been made available to you, including the guidance 'How to report a serious incident in your charity' issued by the Charity Commission (updated in June 2019). We also confirm that no serious incident reports have been submitted to the Charity Commission, nor any events considered for submission, during the year or in the period to the date of signing of the balance sheet

Yours faithfully

Name: Jackie Smith

Position: Chair

Date: 31[st] January 2022

Chair: Jackie Smith Chief Executive: Jinjer Kandola MBE

Signed on behalf of Barnet, Enfield and Haringey Mental Health NHS Trust Charity

Chief Executive: Jinjer Kandola MBE