# BARNET, ENFIELD AND HARINGEY MENTAL HEALTH NHS TRUST CHARITY ## Annual Report Year ended: 31 March 2022 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 Office**|**3**| |**Auditors**|**4**| |**Bankers**|**4**| |**Solicitors**|**4**| |**Fund Managers**|**4**| |**Structure, Governance and Management**|**4**| |**Public Benefit**|**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 2022** ## **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 2022 and up to the date the accounts were signed were as follows: |**Jackie Smith**|Chair (1 April 2021 to 29 July 2022)| |---|---| |**Pippa Aitken**|Chair (30 July 2022 to 31 October 2022)| |**Peter Molyneux**|Chair (1 November 2022 to 3 December 2023)| |**Lena Samuels**|Chair (since 4 December 2023)| |**Jinjer Kandola**|Chief Executive| |**Amanda Pithouse**|Chief Nursing Officer| |**Dr Mehdi Veisi**|Medical Director (until 31 May 2022)| |**Dr Vincent Kirchner**|Chief Medical Officer (since 1 June 2022)| |**David Griffiths**|Chief Finance and Investment Officer (until 31| ||May 2022)| |**David Wragg**|Chief Finance Officer (from 1 June 2022 to 16| ||July 2023)| |**Samanthi Gibbens**|Chief Finance Officer (from 17 July 2023)| |**Natalie Fox**|Deputy Chief Executive and Chief Operating| ||Officer| |**Darren Summers**|Deputy Chief Executive and Executive Director for| ||Partnerships (since 1 June 2022)| |**Lisa Anastasiou**|Director of People and Organisational| ||Development (until 31 May 2022)| |**Susan Young**|Interim Chief People Officer (from 1 June 2022 to| ||31 January 2023)| |**Ben Browne**|Chief People Officer (since 1 February 2023)| |**Sarah Wilkins**|Chief Digital and Information Officer| |**David Cheesman**|Director of Strategy, Transformation and| ||Partnerships (until 31 May 2022)| 2 **Barnet, Enfield and Haringey Mental Health NHS Trust Charity** |**Jess Lievesley**|Executive Director of Strategy, Transformation| |---|---| ||and Organisational Effectiveness (since 4 July| ||2022)| |**Catherine Jervis**|Non-Executive Director (until 30 September 2023)| |**Charles Waddicor**|Non-Executive Director| |**Ruchi Singh**|Non-Executive Director (until 27 September 2021| |**Neil Brimblecombe**|Non-Executive Director (until 30 November 2021)| |**Sue Rubenstein**|Non-Executive Director (until 31 August 2023)| |**Paul Pugh**|Non-Executive Director| |**Anu Singh**|Non-Executive Director (since 21 May 2021)| |**Claud Williams**|Non-Executive Director (since 24 January 2022)| |**Dr Farah Jameel**|Non-Executive Director (since 24 January 2022)| |**Dalwardin Babu**|Non-Executive Director (since 1 September 2023)| |**Angela Daniel**|Non-Executive Director (since 1 October 2023)| |**Lloydette Bai-Marrow**|Non-Executive Director (since 9 October 2023)| 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 2022, 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 2022 and up to the date the accounts were signed were as follows: Charles Waddicor (Chair) David Griffiths (until 31 May 2022) David Wragg (1 June 2022 to 16 July 2023) Samanthi Gibbens (since 17 July 2023) David Cheesman (until 31 May 2022) Natalie Fox Paul Pugh Claud Williams (since 1 June 2022) ## **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 30 Finsbury Square London EC2A 1AG ## **Bankers** Barclays Bank PLC 1 Churchill Place London E14 5HP **Solicitors** Bevan Brittan Fleet Place House 2 Fleet Place Holborn Viaduct London EC4M 7RF **Fund Managers** CCLA Fund Management Senator House 85 Queen Victoria Street 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. On 1 June 2022 the Trust entered into a partnership agreement with Camden & Islington Foundation Trust operating with a common set of executive directors and chair as well as some common non-executive directors. 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. 4 **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: _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 5 **Barnet, Enfield and Haringey Mental Health NHS Trust Charity** - ➢ 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 2021/22 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 2021/22. Total income received in the reporting year totalled £28k which is made up of £25k of Grants and £3k of unrestricted donations. Total expenditure incurred by the charity in 21/22 totalled £21k. This was split between “activities in furtherance of the Charities objectives” of £10k and Governance costs of £11k. 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 2022 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 £11k. This is split between the Independent Examination fee of £9k and admin and membership fees of £2k. ## **Review of Charity’s Financial Position** At the end of 2021/22, the Trust has total funds of £196k comprising £145k of restricted funds, £8k 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. 6 **Barnet, Enfield and Haringey Mental Health NHS Trust Charity** An application has also been 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. ## **COIF Deposit Fund** Cash that does not require immediate access is held in the COIF Deposit Fund. Interest is received on the balance, although the income in 2021/22 as in prior recent years was very low due to the low UK interest rates. ## **Reserves Policy** In arriving at an appropriate reserves policy, the Trustee has considered the following: - ➢ 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 2021/22, the Charity has reserves of £196k 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 7 **Barnet, Enfield and Haringey Mental Health NHS Trust Charity** - (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 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 Chair 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: Date: 29 January 2024 Position: Chair 8 # BARNET, ENFIELD AND HARINGEY MENTAL HEALTH NHS TRUST CHARITY Annual Accounts Year ended: 31 March 2022 Charity Registration Number: 1103407 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **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..29/01/2024. Trustee ..................................................................... Date..29/01/2024. *the Board may authorise another trustee to sign in place of the Chairman. Page 1 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 Independent examiner's report to the trustees of Barnet, Enfield and Haringey Mental Health NHS Trust Charity I report on the accounts of Barnet, Enfield and Haringey Mental Health NHS Trust Charity (the ‘charity’) for the year ended 31 March 2022. Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’ issued in May 2014 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 trustees have 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 2015. This report is made solely to the charity's trustees, 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 trustees as a body, for my work, for this report, or for the opinions I have formed. ## **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 145 of the Charities Act 2011; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act - 2011; and - state whether particular matters have come to my attention. ## **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 trustees 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 below. ## **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; and - 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. Grant Thornton UK LLP Chartered Accountants 110 Bishopsgate London EC2N 4AY 29 January 2024 Page 2 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 **Statement of Financial Activities for the year ended 31 March 2022** |Note
**Incoming resources**
_Incoming resources from generated funds_
Voluntary income:
Donations
2.1
Grants - General
2.1
Total Voluntary Income
Investment income
2.2
**Total incoming resources**
**Resources expended**
_Charitable activities_
Activities in furtherance of charity's objectives
3.1
Governance Costs
3.2
**Total resources expended**
**Net movement in funds**
Fund balances brought forward
**Fund balances carried forward**|Unrestricted
Funds
£000
3
0
**3**
0
**3**
0
1
**1**
**2**
6
**8**|Restricted
Funds
£000
0
25
25
0
**25**
10
10
**20**
**5**
140
**145**|Endowment
Funds
£000
0
0
0
0
**0**
0
0
**0**
**0**
43
**43**|**2021/22**
**Total**
**Funds**
**£000**
**3**
**25**
**28**
**0**
**28**
**10**
**11**
**21**
**7**
**189**
**196**|2020/21
Total
Funds
£000
7
162| |---|---|---|---|---|---| ||||||169
0| ||||||169| ||||||91
9| ||||||100| ||||||69
120| ||||||189| The notes on pages 5 to 11 form part of this account. Page 3 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **Balance Sheet as at 31 March 2022** |Notes
**Current Assets**
Trade and other receivables
5
Prepayments
5
Cash at bank and in hand
8.1
**Total Current Assets**
Creditors: Amounts falling due within 1 year
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**|Unrestricted
Restricted
Endowment
**Total at 31**
Total at 31
Funds
Funds
Funds
**March 2022**
March 2021
£000
£000
£000
**£000**
£000
0
0
0
**0**
0
0
0
0
**0**
2
8
157
43
**208**
246| |---|---| ||8
157
43
**208**
248| ||0
12
0
**12**
59| ||8
145
43
**196**
189| ||| ||**8**
**145**
**43**
**196**
**189**| ||0
0
43
**43**
43
0
145
0
**145**
140
8
0
0
**8**
6| ||**8**
**145**
**43**
**196**
189| The notes on pages 5 to 11 form part of this account. Signed: Date: 29/01/2024 Page 4 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **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 nonfinancial 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. Page 6 ## BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 |**2**
**Analysis of Incoming Resources**
**2.1**
**Voluntary Income**
Donations - Public
Grants - General
**Total Voluntary Income**
**2.2**
**Investment Income**
COIF - Deposit Fund Interest
**Total Investment Income**
**TOTAL INCOMING RESOURCES**
**3**
**Analysis of Resources Expended**
**3.1**
**Charitable Activities**
Patients welfare and amenities
Staff welfare and amenities
**Total Charitable Activities**
**3.2**
**Governance Costs**
Independent Examination Fee
Admin Fee - Services from NHS Trust
Membership fees
**Total Governance Costs**
**TOTAL RESOURCES EXPENDED**
**3.3**
**Independent Examination Fee**|Unrestricted
Funds
£000
3
0|Restricted
Funds
£000
0
25|Endowment
Funds
£000
0
0|**2021/22**
**Total**
**Funds**
**£000**
**3**
**25**
**28**
**2021/22**
**Total**
**Funds**
**£000**
**0**
**0**
**28**
**2021/22**
**Total**
**Funds**
**£000**
**5**
**5**
**10**
**9**
**1**
**1**
**11**
**21**|2020/21
Total
Funds
£000
7
162| |---|---|---|---|---|---| ||**3**|**25**|**0**||**169**| ||Unrestricted
Funds
£000
0|Restricted
Funds
£000
0|Endowment
Funds
£000
0||2020/21
Total
Funds
£000
0| ||**0**|**0**|**0**||**0**| ||**3**|**25**|**0**||**169**| ||Unrestricted
Funds
£000
0
0|Restricted
Funds
£000
5
5|Endowment
Funds
£000
0
0||2020/21
Total
Funds
£000
28
63| ||**0**|**10**|**0**||**91**| ||1
0
0|8
1
1|0
0
0||6
1
2| ||**1**|**10**|**0**||**9**| ||**1**|**20**|**0**||**100**| ||||||| The Independent Examination fee of £7,500 + VAT (2020/21 £5,000 + VAT) relates solely to the Independent Examination of the accounts with no other additional work being undertaken . ## **4 Staff Costs** The Charity has no employees and there is therefore no expenditure on staff (2020/21 no employees, total cost £nil). Page 7 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **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
**Creditors: Amounts falling due within one year:**
Other creditors
**Total Creditors falling due within one year**|**2021/22**
**Total Funds**
**£000**
0
**0**
**2021/22**
**Total Funds**
**£000**
12
**12**|2020/21
Total Funds
£000
2| |---|---|---| |||**2**| |||2020/21
Total Funds
£000
59| |||**59**| ## **6 Creditors: Amounts falling due within one year:** - ** £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**|2020/21
**2021/22**
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 fund**
David Ford Award Fund - CIP
William Palmer Fund - CIP
E Thompson Fund - CIP|_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 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. ## **7.2 Analysis of Restricted Funds** |Ken Porter Ward - Heather Horn Trust Fund
Phoenix Rising Appeal Fund
Former Enfield PCT Fund
NHS Charities Together
**Total Restricted Funds**|2020/21
**2021/22**
Balance
Incoming
Resources
Transfers
Other
**Balance**
B/f
Resources
Expended
movements
**C/f**
£000
£000
£000
£000
£000
**£000**
2
0
(1)
0
0
**1**
11
0
(1)
0
0
**10**
54
0
(7)
0
0
**47**
73
25
(11)
0
0
**87**| |---|---| ||**140**
**25**
**(20)**
**0**
**0**
**145**| ||| |**Description of the nature and purpose of each fund**
Ken Porter Ward - Heather Horn Trust Fund
Former Enfield PCT Fund
NHS Charities Together
Phoenix Rising Appeal Fund|_Grant income received from NHS Charities Together, to be spent in accordance with grant_
_conditions_
_Donations can be used for any charitable purpose or purposes relating to Enfield based_
_patients or staff, including former staff of NHS Enfield._
_Donations are for the benefit of patients in the Ken Porter ward_
_Donations can be used for any charitable purpose or purposes relating to the Iris Ward at St_
_Ann's Hospital_| ||| Page 8 ## BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **7.3 Analysis of Unrestricted funds** |General Unrestricted Fund
**Total Unrestricted funds**|2020/21
**2021/22**
Balance
Incoming
Resources
Transfers
Gains and
**Balance**
B/f
Resources
Expended
Losses
**C/f**
£000
£000
£000
£000
£000
**£000**
6
3
(1)
0
0
**8**| |---|---| ||**6**
**3**
**(1)**
**0**
**0**
**8**| ||| |**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**|2020/21
**2021/22**
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**| ||**140**
**25**
**(20)**
**0**
**0**
**145**
**6**
**3**
**(1)**
**0**
**0**
**8**| ||**146**
**28**
**(21)**
**0**
**0**
**153**| ||**189**
**28**
**(21)**
**0**
**0**
**196**| Page 9 ## **8 Financial Assets and Liabilities** ## **Note 8.1 Carrying values of financial assets** |**Assets as per SoFP as at 31 March 2022**
Cash and cash equivalents at bank and in hand
**Total at 31 March 2022**
**Assets as per SoFP as at 31 March 2021**
Cash and cash equivalents at bank and in hand
**Total at 31 March 2021**
**Note 8.2 Carrying value of financial liabilities**
**Liabilities as per SoFP as at 31 March 2022**
Trade and other payables excluding non financial liabilities
**Total at 31 March 2022**
**Liabilities as per SoFP as at 31 March 2021**
Trade and other payables excluding non financial liabilities
**Total at 31 March 2021**|**Held at amortised**
**cost**
**£000**
208|**£000**
**208**
**Total book**
**value**| |---|---|---| ||**208**|**208**| ||246|**246**| ||**246**|**246**| ||**Held at amortised**
**cost**
**£000**
12|**£000**
**12**
**Total book**
**value**| ||**12**|**12**| ||12|**59**| ||**12**|**59**| ## **8.3 Fair values of financial assets and liabilities** Management consider that the book value (carrying value) is a reasonable approximation of fair value for all financial assets and liabilities held. ## **8.4 Maturity of financial liabilities** |**8.4 Maturity of financial liabilities**||| |---|---|---| |In one year or less
**Total**|**31-Mar-22**
**£000**
12|**31-Mar-21**
**£000**
59| ||**12**|**59**| Page 10 BARNET, ENFIELD & HARINGEY MENTAL HEALTH NHS TRUST CHARITY - 2021-22 ## **9 Connected organisations** |Name, nature of connection, description of activities undertaken
and details of any qualifications expressed by their auditors.|2021/22|2021/22|2020/21|2020/21| |---|---|---|---|---| ||Turnover of
Connected
Organisation
£'000|Net Profit/(Deficit)
for the
Connected
Organisation
£'000|Turnover of
Connected
Organisation
£'000|Net Profit/(Deficit)
for the
Connected
Organisation
£'000| |The Trust Board Directors comprise the Charitable Fund Trustee.
Barnet, Enfield & Haringey Mental Health NHS Trustwhich 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|409,332|21,358|332,823|(3,442)| The turnover and net profit of Barnet, Enfield & Haringey Mental Health NHS Trust above follow the Department of Health and Social Care Group Accounting Manual 2021/22. 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 2021: none) The Barnet, Enfield and Haringey Mental Health NHS Charitable Trust had the following transactions with Department of Health NHS Trusts in 2021/22 ||2021/22|2020/21| |---|---|---| ||**Income**|**Income**| |**Organisation**|**£'000**|**£'000**| |Barnet Enfield & Haringey Mental Health NHS Trust|**-**|**-**| ||**Expenditure**|**Expenditure**| ||**£'000**|**£'000**| |Barnet Enfield & Haringey Mental Health NHS Trust|1|1| 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 2020/21 either. ## **11 Post Balance Sheet Events** None Page 11 Commercial in confidence ## Independent examiner's report to the corporate trustee of Barnet, Enfield and Haringey Mental Health NHS Trust Charity I report on the accounts of Barnet, Enfield and Haringey Mental Health NHS Trust Charity (the "charity") for the year ended 31 March 2022. ## **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 statement** 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 corporate trustee and examiner** The charity’s corporate trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 149(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)(b) 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 trustee 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. Grant Thornton UK LLP. **1** Commercial in confidence ## Matthew Dean ## **Matthew Dean CPFA** Grant Thornton UK LLP Chartered Accountants ## **London** ## **19 February 2024** Grant Thornton UK LLP. **2**