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2023-03-31-accounts

YORKSHIRE AMBULANCE SERVICE CHARITY ANNUAL REPORT 2022-23

ENGAGING COMMUNITIES - SUPPORTING COLLEAGUES & VOLUNTEERS - SAVING LIVES

Trustee’s annual report

Background to the Yorkshire Ambulance Service NHS Trust Charities

Purpose

The purpose (or object) of the charity is that:

“The trustees shall hold the Trust fund upon trust to apply the income and at their discretion, so far as may be permissible, the capital for any charitable purpose or purpose relating to the National Health Service wholly or mainly for the Yorkshire Ambulance Service NHS Trust.”

The charity ensures that all money gifted to the Yorkshire Ambulance Service NHS Trust is spent in accordance with the donors’ wishes. Unrestricted donations are distributed by the Charitable Funds Committee in accordance with the powers delegated to it by the YAS Board of Directors (the corporate trustee) and in accordance with the Terms of Reference of the Charitable Funds Committee.

Public benefit statement

The Yorkshire Ambulance Service Board was appointed as corporate trustee of the charitable funds by virtue of Statutory Instrument 2006, No. 1627 2006. The trustee confirms they have paid due regard to the Charity Commission’s guidance on public benefit in deciding what activities the charity should undertake.

Trustee

The Board of Yorkshire Ambulance Service NHS Trust is the corporate trustee of theYorkshire Ambulance Service NHS Trust Charity.

The charitable trustee is responsible to the Charity Commission with regard to the management of funds and is duty bound to ensure that all money is spent in accordance with the wishes of the donor and the objective of the charity.

This charity does not hold any social investments.

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Foreword by the trustee of the YAS NHS Trust Charity

Welcome to our Annual Report for 2022-23.

This report marks a transition year for the YAS Charity as we started to recover from the challenges of COVID-19 pandemic and develop plans to grow. As a charity, we exist to help extend and support the work of Yorkshire Ambulance Service NHS Trust, the patient care provided by the Trust and importantly the staff and volunteers who provide that care.

Although the immediate challenges of the COVID-19 pandemic receded during 2022-23, the NHS, and ambulance service in particular, faced significant operational challenges during the year and the activities of the charity were impacted by limited capacity and staffing during the year. During the year, we received income of £149,797, which is a decrease on the previous year (2021-22: £702,235). The decrease has resulted from significant grants previously received from NHS Charities Together and their ongoing distribution of funds raised from the public fundraising for the NHS. We spent £338,961 in grants, other support for emergency care and other charitable objectives throughout our region, which was an increase of 57% on the previous year (2021-22: £216,205).

During 2022-23, the YAS Charity has continued to focus its efforts on supporting staff and volunteers, as well as our communities in dealing with the impacts of COVID-19, and also provided support with the challenges of the cost-of-living crisis.

With the continued benefit of grants from the NHS Charities Together COVID-19 Appeal, we have continued to support the work of responding to patients who have fallen, through volunteers and dedicated equipment. The grants have also provided support for health and wellbeing for staff and volunteers.

Our focus has been on ensuring that these funds are distributed to fulfil our charitable aims of engaging communities, supporting colleagues and volunteers, and saving lives.

Key highlights of our year have included:

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• By supporting initiatives developed by the Trust’s Community Engagement team, the YAS Charity has supported the launch of the Community Partners Programme, which, through a train-the-trainer course, will equip people to become community trainers, providing a structured programme and training equipment that will enable them to work independently, providing life-saving skills training.

• This programme has been initially piloted with Change Grow Live Bradford, Hull Community and Voluntary Services (CVS) and Leeds City College. Those organisations will be rolling out their YAS-

supported life-saving skills training over 2023-24

brass band concerts, karting events and support for the launch of a book to recognise our volunteers, ‘Ordinary

People who do something Extraordinary' featuring over 100 portraits of the volunteers.

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Ambulance’ was supported by colleagues and their families, as well as suppliers Mitie, raising money for the YAS Charity, and being recognised with a national award for 'Working in Partnership' at the national NHS Communicate Awards.

During the year the Charitable Funds Committee was pleased to receive a judgement of ‘significant assurance’ following an internal audit review of the Charitable Funds completed in May 2022.

We would like to thank our donors, our fundraisers and the Trust for their ongoing support of the YAS Charity, which has enabled us to achieve so much for our patients, communities and colleagues.

I’d also like to pass on sincere thanks on behalf of the YAS Charity and Trustee to Phil Storr, Associate Non-Executive Director and who was Chair of the Charitable Fund Committee up to the end of March 2023.

Signed by Chairman of the Charitable Fund Committee:

Jeremy Pease

Dated: 30 November 2023

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Who we are:

  1. Yorkshire Ambulance Service NHS Trust charity (YAS Charity) is an independent registered charity with the Charity Commission for England and Wales (registered number 1114106). We exist to raise funds and receive donations for the benefit of the patients of YAS and its current and former workforce. By securing donations, legacies and sponsorship,YAS Charity can provide additional services and support for patients and the staff who look after them.

  2. Our charity’s mission is to save more lives across Yorkshire and the Humber by enabling everyone to respond to a medical emergency in the appropriate way and by supporting those who deal with such emergencies, through engaging communities, supporting colleagues and volunteers and saving lives.

  3. Yorkshire Ambulance Service NHS Trust covers almost 6,000 square miles of varied terrain from isolated moors and dales to urban areas, coastline and inner cities and provides 24-hour emergency and healthcare services to a population of more than five million people. The organisation employs more than 7,000 staff, with over 1,000 volunteers.

What we aim to do: our objectives and activities

  1. The charity’s purpose is to apply income for any charitable purpose relating to the NHS wholly or mainly for the services provided by Yorkshire Ambulance Service NHS Trust.

  2. By raising new money and careful management of existing funds, the YAS Charity is able to make grants to extend and support the provision of emergency care throughout the region.

  3. Grants are made in accordance with charity law, our constitution and the wishes and directions of donors. In making grants, we endeavor to reflect the wishes of patients and staff by directing funds towards areas where they will provide the most benefit. Our future plans are to continue to raise our level of fundraising and use of funds which will help us work with YAS to enhance the care provided throughout our community.

What we have achieved: Highlights from the activities undertaken in the year

  1. Our largest area of spend was on community resilience, a total of £178,840.

  2. Our charitable work was made up of the following areas:

Community Education and Engagement £12,749
Saving Lives – defibrillators and related equipment £59,796
Staff health and wellbeing projects £35,263
Employee Support £52,312
Community Resilience £178,840
Total £338,961

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Fundraising

  1. The fund’s two part-time employees coordinated fundraising activities on behalf of the YAS Charity alongside other duties.

  2. During the year, the income was made up as follows:

Donations, legacies and lottery £50,417
Charitable activities (events and sponsorship) £14,558
Grants £30,748
Other trading activities (defibrillators) £40,964
Interest £13,110
Total £149,797

What we plan to do with your donations – our future plans

  1. The charity continues to review the way it works and aims to adapt to the changing wider environment. The charity works in partnership with YAS NHS Trust to identify and support its ambitions to engage with the communities we serve, particularly in the areas of health inequalities, to support the health and wellbeing of colleagues and to support community engagement work to save lives.

  2. The Charitable Funds Committee has continued to strive towards helping the charity identify key projects, aligned to its objectives, and identifying opportunities for fundraising and grant making.

How we manage the money

Our grant making policy

  1. The YAS Charity makes grants from both its unrestricted and restricted funds. Within the unrestricted funds, grants are made from both general funds and designated funds:

  2. General funds: these funds are received by the YAS Charity with no particular preference expressed by donors.

  3. Restricted funds: these are established for a particular goal or activity, nominated for support by the donor. The Charitable Funds Committee ensures these funds are applied for the objectives the donor intended.

Our reserves policy

  1. The trustee has established a financial reserves policy as part of its plans to ensure the charity remains well managed.

  2. The trustee calculates the reserves as that part of the charity’s unrestricted income funds that is freely available after taking account of any designated funds that have been earmarked for specific projects.

  3. The reserves currently stand at a total of £540,794 of which unrestricted general funds stand at £222,445 unrestricted designated funds stand at £67,303, and the balance, which is £251,046, is restricted funds.

  4. We continue to apply the financial strategy agreed by the trustee in March 2016, with the

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operational expenditure budget and the fund designations for the forthcoming financial year agreed by the trustee. As part of this strategy, the trustee intends that all funds are spent within a reasonable period of receipt. They have to foresee a need only to maintain reserves sufficient to provide certainty of funding for existing projects, continuity for general grant-making and running costs. Due to our NHS Charities Together funding, the impact of COVID 19 upon our planned work and reduced staffing, we have made less progress during 2022-23 than we planned to, and this has impacted our reserve position, as we have received significant grant funding.

  1. The target range for reserves is to provide for 18 months’ running costs and for the remainder of funds to be applied for charitable purposes. As a long-term goal, the charity aims to apply 90% of funds received in a year to charitable purposes in that year and a review of the reserves policy is due during 2023-24.

  2. The trustee reviews the balances held in designated funds in accordance with the provisions of the NHS acts relating to charitable funds. This is to determine whether these funds are likely to be committed in the near future and the extent to which there is a continuing need identified for any particular designated fund(s). The trustee continues to undertake a review of designated funds to ensure that they are all active. Any inactive funds will be closed and the funds transferred to the general reserve.

Our financial health: a strong balance sheet

  1. The assets and liabilities of the YAS Charity as at 31 March 2023 show a strong position financially, having total net assets of £540,794.

  2. In 2022-23, the YAS Charity purchased a new financial accounting system, which is being implemented fully during the financial year 2023-24.

  3. The Charitable Funds Committee received an audit of ‘significant assurance’ following an internal audit review of the Charitable Funds in May 2022.

Our investments

  1. During 2022-23, the charity did not invest any donations received. The charity utilised the high interest rates in its bank accounts under the government banking scheme as an alternative to investment. A review of the charity investment policy will be undertaken in 2023-24.

How we organise our affairs: Reference and administrative details for the charity

  1. The YAS Charity is registered with the Charity Commission under the registered number: 1114106.

  2. Its objectives are “to apply income for any charitable purpose or purposes relating to the NHS.”

  3. The YAS Charity had one part-time manager during 2022-23, supported by the Head of Communications and Community Engagement, who is a Yorkshire Ambulance Service NHS Trust employee but the cost of this salary and other administrative support is charged back to the charity annually. During the final month of 2022-23, the YAS Charity appointed a new Head of Charity, with the aim of growing and developing the charity through 2023-24 and beyond.

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How to contact us

The charity office and principal address of the YAS Charity is:

YAS Charitable Funds Yorkshire Ambulance Service Springhill 2 Brindley Way Wakefield 41 Industrial Estate Wakefield WF2 0XQ

For fundraising queries, please contact:

Carey Taylor, Head of YAS Charity YAS Charitable Funds Yorkshire Ambulance Service Springhill 2 Brindley Way Wakefield 41 Industrial Estate Wakefield WF2 0XQ

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Our trustee

  1. The Board of Directors of Yorkshire Ambulance Service NHS Trust act as Corporate Trustee for the charity (in line with the Acts). The Board is responsible for deciding policy and ensuring that it is implemented. The trustee delegates responsibility for administration and oversight of the charity to the Charitable Funds Committee, a subcommittee of the Board, through its Terms of Reference which are reviewed at least annually to ensure they remain fit for purpose. That committee meets at least twice a year and reports back to the Board after each committee meeting.

  2. As the charity has a corporate trustee it is, in accounting terms, controlled by Yorkshire Ambulance Service NHS Trust and is therefore a subsidiary. Financially, the charity is not material to the Trust, so it is not consolidated into the Trust’s accounts.

  3. During the year, no trustee or members of the key management, staff or parties related to them has undertaken any material transactions with the charity or received any remuneration or expenses funded by the charitable funds during the year.

  4. The Yorkshire Ambulance Service NHS Trust Board acts as the Corporate Trustee and the members of the Board during the financial year were as follows:

Chairman: Kathryn Lavery (up to 30 Nov 2022);
Tim Gilpin (Acting from 1 Dec 2022 - 31 Mar 2023)
Chief Executive: Rod Barnes
Executive Director of Finance: Kathryn Vause
Executive Director of Quality,
Governance & Performance
Assurance:		 Clare Ashby (Interim)
Executive Medical Director: Dr Steven Dykes (Acting)
Executive Director of
Operations:		 Nick Smith
Non-Executive Directors: Phil Storr (Associate), Tim Gilpin (Deputy
Chair), Anne Cooper, Jeremy Pease, Andrew
Chang, Amanda Moat, Zafir Ali (Associate)
Non-voting members:
Director of Workforce &
Organisational Development:		 Amanda Wilcock
Director of Urgent Care and
Integration		 Karen Owens
Chief Information Officer Simon Marsh

Our staff and governance arrangements

  1. The YAS Charity had two employees during the year, Charitable Fund Manager (substantive) and Charitable Fund Manager (temporary), who has continued to provide support to the charity on an ad hoc basis on a bank contract as the substantive postholder left their post on 31 March 2022. The trustee is also assisted in its work by a number of professional advisors as detailed below:

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Our advisors

Independent examiners Internal audit Hunter Gee Holroyd 360 Assurance Club Chambers Oak House Museum Street Moorhead Way York Bramley YO1 7DN Rotherham S66 1YY Bankers Barclays Bank Plc, Parliament Street York, Y01 8XD National Westminster Bank PLC London Corporate Service Centre CPB Services 2[nd ] Floor 280 Bishopsgate London EC2M 4RB

Charity governance, structure, and management arrangements

  1. The Board of Directors of Yorkshire Ambulance Service NHS Trust acts as the corporate trustee for the YAS Charity. The Board has delegated responsibility for the administration and oversight of the charity to a Charitable Funds Committee. Within the remit set by the trustee, the committee decides policy and ensures it is implemented with assurance and oversight provided by the trustee.

Trustee recruitment, appointment and induction

  1. The Trust chairman and non-executive directors are appointed through a selection process by NHS Improvement and have the skills and attributes to act as advocates for their communities and provide leadership for the NHS.

  2. The chief executive is appointed by the chairman. The chief executive appoints the Executive Directors.

Key management personnel remuneration

  1. The trustee has concluded that the Charitable Funds Committee and the chair of that committee comprises the key management personnel of the charity as they are in charge of:

  2. directing and controlling the charity

  3. running and operating the charity on a day-to-day basis.

  4. All the members of the Board give their time freely to the charity and no remuneration or expenses relating to the charity were paid to them in the year.

  5. Trustees are required to disclose all relevant interests and register them with the Trust fund director and withdraw from decisions where a conflict of interest arises. All related party transactions are disclosed in note 2 to the accounts.

  6. The charitable fund managers are employed on the same Terms and Conditions (Agenda

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for Change) as staff in the NHS. The remuneration is reviewed annually and is increased in accordance with the nationally agreed increases for the relevant pay scale.

Risk analysis

  1. The Charitable Funds Committee monitors risks through a risk register which is maintained during the year and reviewed at each meeting.

  2. The YAS Charity is reliant on donations to allow it to make grants. If income falls, this will reduce the charity’s ability to make grants and enter longer term commitments with those we support. The overall income decreased by £552,438 in 2022-23 primarily due to the end of the substantial covid-19 grant funding from NHS Charities Together, and secondary a decrease in general fundraising and legacies.

Potential fall in investment returns

  1. The YAS Charity does not generate significant additional income from investing so the trustee does not consider investment income to be a major financial risk.

Unforeseen changes in the operation of the NHS

  1. The NHS is, by its very nature, subject to national changes in Government policy as well as local politically driven decisions. The trustee has identified this as a risk as it may impact healthcare activities supported by the YAS Charity.

Related parties

  1. The YAS Charity works closely with YAS.

  2. Although the trustee is careful to consult with representatives of the organisation through their committee meetings and other, less formal contacts, it retains its independence to act in the best interests of the YAS Charity and the charity’s beneficiaries.

Our relationship with the wider community

  1. The ability of the YAS Charity to continue its vital support for YAS is dependent on its ability to maintain and increase donations from the general public.

Statutory returns

  1. The financial statements of the charity were presented to members of the Charitable Funds Committee on 8 November 2023. The returns were independently examined by Hunter Gee Holroyd and will be submitted to the Charity Commission following review and approval by the trustee at the meeting on 30 November 2023.

Signed on behalf of the trustee:

Jeremy Pease Chair of Charitable Funds Committee

Date: 30 November 2023

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A few helpful definitions:

Fixed asset investments are investments in quoted stocks and shares.

Net current assets represent cash held on deposit less the value of accruals (money owed to others for expenses chargeable to the year) and outstanding liabilities.

Creditors falling due after more than one year represent the balance of multi-year research grants and multiyear grants towards specific posts.

Our general fund represents those funds available for distribution by theTrustees at their discretion which have not been restricted or earmarked.

Copies of the Financial Statements are available from:

Head of Financial Services Yorkshire Ambulance Service NHS Trust Springhill 1 Brindley Way Wakefield 41 Industrial Estate Wakefield WF2 0XQ

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Annual accounts for the year ended 31 March 2023

Foreword

Yorkshire Ambulance Service NHS Trust (the Trust) is the sole corporate trustee of the fund. Delegated responsibility of the trustee is applied to executive and non-executive members of Yorkshire Ambulance.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and the relevant version of the 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).

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Statement of trustee's responsibilities

Under charity law, the trustee is responsible for preparing the trustee's Annual Report and Accounts for each financial year which show a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that period.

In preparing these financial statements, generally accepted accounting practice requires that the trustee:

The trustee is required to act in accordance with the trust deed and the rules of the charity, within the framework of trust law. The Trustee is responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustee to ensure that, where any statements of accounts are prepared by the trustee under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. The trustee has general responsibility for taking such steps as are reasonably open to the trustee to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

The trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts. The financial statements set out on pages 16 to 29 have been compiled from and are in accordance with the financial records maintained by the trustee.

By Order of the trustee, and those with delegated responsibility

Kathryn Vause Executive Director of Finance Date: 30 November 2023

Jeremy Pease Chair of Charitable Funds Committee Date: 30 November 2023

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Independent examiner’s report to the Trustees of Yorkshire Ambulance Service NHS Trust Charities

I report to the trustees on my examination of the accounts of Yorkshire Ambulance Service NHS Trust Charities (the ‘charity’) for the year ended 31[st ] March 2023 which are set out on pages 16 to 29.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).

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

Independent examiner’s statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Hunter Gee Holroyd Chartered Accountants Club Chambers Muse um Street York YO1 7DN

11/12/23

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Statement of financial activities for the year ending 31 March 2023

Note
Income and endowments from:
Donations & legacies
3
Income from charitable activities
4
Other trading activities
5
Grants
6
Investments
7
Total incoming resources
Expenditure on:
Fundraising & administration
8
Charitable activities:
9
Community Education & Engagement
Community Resilience
Defibrillators & Related Equipment
Health & Wellbeing
Employee Support
Total expenditure
Net gains/(losses) on investments
14
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
19
Total funds brought forward
Transfer between funds
Total funds carried forward		 2022/23
2021/22
£
£
50,417
195,449
14,558
20,564
40,964
27,395
500
1,613
13,110
1,973
119,549
246,995
(16,338)
(71,345)
(12,749)
(48,472)
(5,810)
-
(59,796)
(35,305)
(6,269)
(3,061)
(51,265)
(4,816)
(135,890)
(91,654)
(152,228)
(162,999)
-
-
(32,679)
83,996
(32,679)
83,996
322,470
240,473
(43)
(1,999)
289,748
322,470
Unrestricted funds		 2022/23
2021/22
£
£
-
-
-
-
-
-
30,248
455,240
-
-
30,248
455,240
-
-
-
(41,515)
(173,030)
(32,169)
-
-
(28,994)
(18,517)
(1,047)
(32,350)
(203,071)
(124,551)
(203,071)
(124,551)
-
(172,823)
330,689
(172,823)
330,689
423,826
91,138
43
1,999
251,046
423,826
Restricted funds		 2022/23
2021/22
£
£
50,417
195,449
14,558
20,564
40,964
27,395
30,748
456,853
13,110
1,973
149,797
702,235
(16,338)
(71,345)
(12,749)
(89,986)
(178,840)
(32,169)
(59,796)
(35,305)
(35,263)
(21,578)
(52,312)
(37,167)
(338,961)
(216,205)
(355,299)
(287,550)
-
-
(205,502)
414,685
(205,502)
414,685
746,296
331,611
-
-
540,794
746,296
Total

The notes on the following pages form part of these financial statements.

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Balance sheet as at 31 March 2023

Note
Fixed assets
Investments
14
Total fixed assets
Current assets
Debtors
15
Cash and cash equivalents
16
Total current assets
Liabilities
Creditors falling due
within one year
17
Net current assets
Total assets less current liabilities
Total net assets
Funds of the charity
19
Restricted
Unrestricted
Total funds		 2022/23
2021/22
£
-
-
-
500
-
310,597
323,255
311,097
323,255
(21,349)
(785)
289,748
322,470
289,748
322,470
289,748
322,470
-
289,748
322,470
289,748
322,470
Unrestricted funds		 2022/23
2021/22
£
-
-
-
-
-
436,070
474,821
436,070
474,821
(185,024)
(50,995)
251,046
423,826
251,046
423,826
251,046
423,826
251,046
423,826
-
-
251,046
423,826
Restricted funds		 Total
2022/23
2021/22
£
£
-
-
-
-
500
-
746,667
798,076
747,167
798,076
(206,373)
(51,780)
540,794
746,296
540,794
746,296
540,794
746,296
251,046
423,826
289,748
322,470
540,794
746,296

The notes on the following pages form part of these financial statements.

Approved on behalf of the corporate trustee by the Board of the Yorkshire Ambulance Service NHS Trust and signed on its behalf by:

Kathryn Vause

Date 30 November 2023

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Statement of cash flows for the year ending 31 March 2023

2022/23 2021/22
Note Total Funds
£
(64,519)
13,110
(51,410)
798,077
746,667		 Total Funds
£
429,190
1,973
431,163
366,914
798,077
Cash flows from operating activities:
Net cash provided by (used in) operating activities
18
Cash flows from investing activities:
Dividends, interest and rents from investments
7
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
16
Cash and cash equivalents at the end of the reporting period
16

The notes on the following pages form part of these financial statements.

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Notes to the accounts

1. Accounting Policies

1.1 Basis of preparation

The accounts (financial statements) have been prepared in accordance with the relevant version of the 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

1.2 Going concern

At the time of approving the financial statements, the trustee has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustee continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Reconciliation with previous generally accepted accounting practices

Support and overhead costs have been allocated between fundraising activities and charitable activities. Note 11 provides a reconciliation of the changes. There is no effect on the total expenditure.

1.4 Fund structure

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as a restricted fund or an endowment fund.

Restricted funds are those where the donor has provided the donation to be spent in furtherance of a specified charitable purpose.

Endowment funds arise when the donor has expressly provided that the gift is to be invested and only the income of the fund may be spent.

Funds that are neither endowment or restricted income funds, are unrestricted income funds which are sub analysed between designated (earmarked) funds where the trustees have set aside amounts to be used for specific purposes or which reflect the non-binding wishes of donors and unrestricted funds which are at the trustees' discretion. The major funds held in each of these categories are disclosed in note 20.

1.5 Incoming resources

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

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable. Receipt is probable when:

Reversionary and contingent legacies will not be accrued until direct notice that the legacy

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conditions have been met and the legacy will fall due.

1.7 Incoming resources from endowment funds

The incoming resources received from the invested endowment fund are wholly restricted.

1.8 Resources expended and irrecoverable VAT

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities.

Expenditure is recognised when the following criteria are met:

1.9 Recognition of expenditure and associated liabilities as a result of grant

Grants payable are payments made to linked, related party or third party NHS bodies and non NHS bodies, in furtherance of the charitable objectives of the fund held on trust and, as such, included in the restricted expenditure in the accounts.

Grant payments are recognised as expenditure when the conditions for their payment have been met or where there is a constructive obligation to make a payment. A constructive obligation arises when:

1.10 Allocation of support costs

Support costs are those costs which do not relate directly to a single activity. These include some staff costs, external audit costs and costs of administration. Support costs have been apportioned between fundraising costs and charitable activities. The analysis of support costs are shown in note 11.

1.11 Fundraising costs

The cost of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in furtherance of the charity's objects. The total cost includes an apportionment of support costs as shown in note 9.

1.12 Charitable activities

The costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. The total costs of each category of charitable expenditure include an apportionment of support costs as shown in note 10.

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1.13 Fixed asset investments

Investments are a form of basic financial instrument. Fixed asset investments are initially recognised at their transaction value and are subsequently measured at their fair value (market value) as at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year. Quoted stocks and shares are included in the Balance Sheet at the current market value, excluding dividend. Other investments are included at the Trustees' best estimate of market value.

Fixed asset income includes interest received on the Charity bank accounts.

1.14 Debtors

Debtors are amounts owed to the Charity, they are measured on the basis of their recoverable amount.

1.15 Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the Charity as they fall due.

Cash equivalents are short term, highly liquid investments, usually in 90 day notice interest bearing savings accounts.

1.16 Creditors

Creditors are amounts owed by the Charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Any amounts which are owed in more than a year are shown as long term creditors.

1.17 Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening carrying value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening carrying value (or purchase date if later).

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2. Related party transactions

Yorkshire Ambulance Service NHS Trust (the Trust) makes a number of clerical and accounting services available to the charity, by agreement with the corporate trustee. Only a proportion of the charitable fund accountant has been recharged, other costs are absorbed by the Trust.

During the year none of the members of the Trust Board or senior members of the Trust staff or parties related to them has undertaken any material transactions with the charity. No member of the corporate trustee or parties related to them have received any remuneration in respect of the charity other than direct reimbursement of outlay on behalf of the charity.

At 31 March 2023, the Charity had debtors due from the Trust of £205,253 (2021/22: £32,677).

At 31 March 2023, the Charity had creditors owing to the Trust of £500 (2021/22: nil).

3. Income from donations and legacies

Donations
Legacies
Total		 Unrestricted
Restricted
Total
funds
funds
2023
£
£
£
44,917
-
44,917
5,500
-
5,500
50,417
-
50,417		 Total
2022
£
70,335
125,114
195,449

Donations are gifts from members of the public, patients and relatives of patients and from staff.

4. Income from charitable activities

Fundraising Activity
Christmas Cards
Total
Defibs
CFR Schemes		 Unrestricted
Restricted
Total
funds
funds
2023
£
£
£
14,498
-
14,498
60
-
60
14,558
-
14,558
Unrestricted
Restricted
Total
funds
funds
2022/23
£
£
£
40,964
-
40,964
-
-
-		 Total
2022
£
20,230
334
20,564
Total
2021/22
£
24,448
2,948
Total 40,964
-
40,964		 27,395

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6. Income from grants

NHS Charities Together
Charities Aid Foundation
Other
Total
7. Gross investment income
Fixed asset equity
& similar investments
Total		 Unrestricted
Restricted
Total
funds
funds
2022/23
£
£
£
-
30,248
30,248
-
-
-
500
-
500
500
30,248
30,748
Unrestricted
Restricted
Total
funds
funds
2023
£
£
£
13,110
-
13,110
13,110
-
13,110		 Total
2021/22
£
434,404
22,449
-
456,853
Total
2022
£
1,973
1,973

The amounts above relate to interest received in relation to the charity's bank accounts.

23

8. Analysis of expenditure on raising funds

Fundraising Office
Total		 Unrestricted
Support
Restricted
Support
Total
Funds
Costs
Funds
Costs
2022/23
£
£
£
£
£
1,437
14,901
-
-
16,338
1,437
14,901
-
-
16,338		 Total
2021/22
£
71,345
71,345

9. Analysis of expenditure on charitable activities

Community Education & Engagement
Community Resilience
Defibrillators & Related Equipment
Health & Wellbeing
Employee Support		 Unrestricted
Support
Restricted
Support
Total
funds
costs
funds
costs
2022/23
£
£
£
£
£
10,663
2,086
-
-
12,749
4,022
1,788
156,030
17,000
178,840
55,326
4,470
-
-
59,796
4,183
2,086
28,994
-
35,263
46,795
4,470
1,047
-
52,312		 Total
2021/22
£
89,986
32,169
35,305
21,578
37,167
Total 120,989
14,901
186,071
17,000
338,961		 216,205

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10. Allocation of support costs

2022/23 support costs apportionment is based on an estimate of time spent on fundraising activities and charitable activities (2021/22 apportionment was based on gross expenditure).

Fundraising Office
Community Education & Engagement
Defibrillators & Related Equipment
Health & Wellbeing
Employee Support
Total 2023
Total 2022		 General
admin
Staff costsBank charges
Total
£
£
£
£
10,140
4,505
255
14,901
1,420
631
36
2,086
3,042
1,352
77
4,470
1,420
631
36
2,086
3,042
1,352
77
4,470
19,063
8,470
480
28,013
-
9,234
349
9,583

2022/23 general admin costs include recruitment consultancy fees and new software costs.

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11. Trustee remuneration, benefits and expenses

Members of the Trust Board are not remunerated, nor receive any funded expenses for the work that they undertake in relation to Charity.

12. Analysis of staff costs and remuneration of key management personnel

Salaries & Wages
Employers' National Insurance Contribution
Employers' Pensions Contribution		 2022/23
£
21,476
2,023
2,471
25,971		 2021/22
£
47,267
4,082
6,751
58,100

Staff costs in 2022/23 relates to the following staff employed by Yorkshire Ambulance Service NHS Trust but providing services to the Charity:

In addition to the above, further staff costs were incurred as part of Restricted fund expenditure. These were expected staff costs incurred in agreement with the grant criteria.

Salaries & Wages
Employers' National Insurance Contribution
Employers' Pensions Contribution		 2022/23
£
71,732
8,483
11,070
91,286		 2021/22
£
-
-
-
-

13. Independent examiner's remuneration

The Independent Examiner's remuneration of £1,120 related solely to the independent examination of the charitable fund accounts with no other additional work being undertaken (2021/22: £1,020).

Movement in fixed asset investments
Market Value brought forward
Less Disposals at carrying value
Add Acquisition at cost
Add Net gain/(loss) on revaluation		 2023
£
-
-
-
-
-		 2022
£
12,265
(12,265)
-
-
-

All investments were in UK Equity Funds and carried at their fair value.

15. Analysis of current debtors

Accrued Income
Other Debtors		 2023
£
500
-
500		 2022
£
-
-
-

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16. Analysis of cash and cash equivalents

Cash in Hand
Notice Deposits (less than 3 months):
Barclays
Government Banking Services/NatWest
Total cash and cash equivalents		 2022/23
£
-
119,446
627,221
746,667		 2021/22
£
-
12,834
785,242
798,076

The notice deposits are sums held on interest bearing deposit with the Government Banking Services' NatWest Bank and with Barclays Bank.

The balance sheet discloses amounts held in respect of restricted and unrestricted funds.

No cash or cash equivalents or current asset investments were held in non-cash investments or outside of the UK.

17. Analysis of liabilities

Creditors under 1 year
Trade creditors
Accruals
Total		 2022/23
£
-
206,373
206,373		 2021/22
£
-
51,780
51,780

2022/23 increase in accruals is due to July 22 to March 23 recharges of Charity salaries and grant expenditure not being recharged from the Trust until after 31 March 2023.

The Charity did not have any creditors falling due after more than 1 year in either 2022/23 or 2021/22.

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

Adjusted for:
Losses/(Gains) on Investments
Dividends, interest and rents from investments
Proceeds on sale of investments
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Net cash provided by (used in)
Net income/(expenditure) as per the Statement of
Financial Activities		 2022/23
£
(205,502)
-
(13,110)
-
(500)
154,593		 2021/22
£
414,685
-
(1,973)
12,265
-
4,212
operating activities (64,519) 429,190

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19. Analysis of charitable funds

a) Analysis of unrestricted and material designated fund movements

Designated Funds
General Fund		 Balance
Transfer
Gains &
Balance
b/fwd
between
Income
Expenditure
losses
c/fwd
1 Apr 2022
funds
31 Mar 2023
£
£
£
£
£
£
56,670
87,717
42,014
(119,098)
-
67,303
265,800
(87,760)
77,535
(33,130)
-
222,445
322,470
(43)
119,549
(152,228)
-
289,748

There were no endowments during 2022/23 or 2021/22.

The designated funds relates to the value of charitable activities that the trustee has agreed to spend out of unrestricted funds. This is made up of donations from donors who have expressed no wish or a non binding wish when making their donation.

The general fund includes all donations for which a donor has not expressed any preference as to how the funds shall be spent. These funds are applied for any charitable purpose at the absolute discretion of the Trustee.

b) Analysis of restricted fund movements

NHSCT Stage 2 Ambulance Grant
NHSCT Stage 3 Recovery Grant
CAF Roma Project
NHSCT Emergency Covid Funding
VRU 999 Aspire
YAS Basics		 Balance
Transfer
Gains &
Balance
b/fwd
between
Income
Expenditure
losses
c/fwd
1 Apr 2022
funds
31 Mar 2023
£
£
£
£
£
£
402,233
-
-
(173,030)
-
229,203
-
-
30,248
(28,994)
-
1,254
19,202
-
-
-
-
19,202
1,028
19
-
(1,047)
-
-
(24)
24
-
-
-
-
1,387
-
-
-
-
1,387
423,826
43
30,248
(203,071)
-
251,046

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Description of funds

The funds described below are monies given to the charity to be spent at the discretion of the Charitable Funds Committee for specific charitable purposes as follows:

NHS Charities Together

NHS Charities Together provided a range of grants related to the COVID 19 pandemic that charities were able to bid for. The charity was able to secure grants to support volunteer development within YAS and health, wellbeing and welfare support for staff and volunteers.

Charities Aid Foundation (CAF) Roma Project

Following a submission to the Charities Aid Foundation, a grant was received to enable staff to undertake a pilot project to development engagement with the Roma community in Sheffield, to cover resourcing of the project.

VRU 999 Aspire

Violence reduction Units (VRUs) were set up with funding from the Home Office to tackle this problem through early interventions, recognising the underlying principles that serious violence cannot be tackled in isolation and the involvement of communities is vital. YAS bid for these funds to set up a 999 Academy. This funding ended in 2021/22.

YAS Basics

YAS Basics are a voluntary group of doctors who respond on behalf of YAS. These funds are to support their work through the provision of equipment, training and resources.

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