TA Pp || (>), || We | | fe“Ving Bean Childhoex |l || || || | || | <“——| |= | | The Children’s Hospital Trust, South Africa )Pe a | | TRUSTEE ANNUAL REPORT & ACCOUNTS BY = i _ 2024 ' . ©. !| 

Registered UK Charity: 1121573 



## **CONTENTS** 

**TRUSTEES’ ANNUAL REPORT** ie Objectives and Activities i ‘id ys . - P2 * ‘oY ye . * wit | ee A + ¥ Achievements and Performance P4 

Structure, Governance and Management Financial Review 

Structure, Governance and Management P6 Financial Review P8 a **DECLARATION** P8 **FINANCE REPORT** P9 4 a ee SS = **INDEPENDENT EXAMINER’S REPORT** var 2 = < inlay —— >s y P25 on **REFERENCE AND ADMINSTRATION DETAILS** P26 

two 1 



**OBJECTIVES AND ACTIVITIES** 

## **THE CHILDREN’S HOSPITAL TRUST, SOUTH AFRICA** 

We are the UK fundraiser for the Children’s Hospital Trust based in Cape Town, South Africa. Together our vision is of a world in which Africa’s children have access to quality healthcare, no matter where they live. 

Established in 2007, the role of the UK office is to broaden the Trust’s international support base and to raise its profile globally. As per the objects of the Trust Deed, all funds raised are directed to the relief of sickness, promotion and protection of good health by supporting the activities of the Red Cross War Memorial Children’s Hospital, together with the Trust’s broader work in paediatric healthcare across Africa. 

The UK Office is proud to have helped raise more than £3 million in this time. 

## **FUNDRAISING ACTIVITIES** 

This last year has seen our small but dedicated team of Trustees, staff, volunteers and supporters come together to raise £296,000 in direct ‘Donation’ income. Up from £197,000 in 2023, we are delighted to have transferred £272,000 to support the Trust’s work in South Africa and beyond. 

Fundraising activities delivered in order to achieve this include: 

**Trusts and Foundations:** Representing 70% of our total income, we are proud to continue our partnership with the Burdett Trust and World Child Cancer. The new THET relationship grows and we are pleased to see St James Place Foundation support the Weekend Waiting List Initiative once again. We must say a special big thank you to the Vitol Foundation, which, for the last decade, has been our cornerstone donor. They are now refocusing their grant giving, but we will remain in close contact. 

**Events:** Once again, 2024 saw over 50 dedicated runners sign up to complete the Royal Parks Half Marathon in aid of the Trust. Doubling our original target, this year our team really did go the extra mile. In total, their combined efforts raised more than £50,000 – making 2024 one of our best races yet! We have successfully secured 4 London marathon places for the next 3 years. 

**Corporate support:** Over the past year, we had monthly support from Metro Bank. 

**Individuals and community fundraising:** From an individual runner raising £25,000, to continued support from Clem Booth, our Patron, Cynthia Cormack MBE, The Rebstein family and Christian Raubenheimer, the commitment and endurance of our individual and community supporters have touched the lives of many little patients. Every Pound raised makes a world of difference. 

2 



## **ABOUT THE HOSPITAL** 

Based in Cape Town, the Red Cross War Memorial Children’s Hospital is one of the _only_ specialist, standalone hospitals in Africa that is dedicated entirely to the care of children. Every year, the Hospital cares for 250,000 patients. The majority of these children are from South Africa’s poorest communities and townships, but some are referred from across the continent. 

More than just a place of healing, this extraordinary building is famed for the delivery of groundbreaking treatment, specialist training, and cutting-edge medical research. With a reach that extends well beyond the local Cape, the Hospital is bringing world-class healthcare to some of Africa’s sickest children. It is a precious resource that we are proud to protect. 

3 



**ACHIEVEMENTS AND PERFORMANCE** 

2024 has been an exceptional year for the UK Office; one that has seen total income rise due in large part to the timed instalments of a significant multi-year grant. Together with the contributions of new and existing partners, this income supports a number of priority projects that come together to give Africa’s children the best possible access to high-quality healthcare closer to home. 

## **BECAUSE POVERTY DOESN’T HAVE TO MEAN POOR HEALTHCARE** 

The health of Africa’s children is at the heart of our work, and will always be our ‘reason to be’. As a valued national and international resource, it is our job to help make sure that the Red Cross War Memorial Children’s Hospital has the resources it needs to stay at the forefront of child health. To this end, projects supported by the UK Office in 2024 include: 

**Burns Expansion Project:** Burns have life-altering consequences if not addressed quickly and effectively. Outside of Red Cross War Memorial Children's Hospital (RCWMCH), many children face delays in treatment due to insufficient infrastructure, limited resources, and a lack of specialised paediatric burns care. The project begins by linking RCWMCH with the Cape Winelands Health District, focusing on standardised burn care, improved infrastructure, and health worker training. Wound Care rooms, therapeutic play areas, and equipment will be established at Ceres District Hospital, Worcester Regional Hospital and Worcester Community Day Centre (CDC). All three facilities will open in 2025. 

**Special Equipment:** Specialist paediatric medical equipment is vital for accurate diagnosis and effective treatment. These devices must be replaced every 5-10 years, but budget cuts in the health sector have made this challenging. The RCWMCH required several pieces of equipment to provide life-saving care, improve diagnostic accuracy, and meet the growing needs of its patients. In 2024, the Children’s Hospital Trust purchased both a lung function machine and a flexible endoscopy set. 

**The Harry Crossley Children’s Nursing Development Unit (CNDU):** The UK has an estimated 60 000 children’s nurses. In Africa there are just a fraction of that number. That is why the CNDU offers nurses from across the continent a unique chance to specialise in paediatric care. Led by a dedicated team of experienced nurses, the programme has been designed to address the health priorities and resource limitations faced by its students on a daily basis. Since the project began in 2008, 626 specialist child nurses have been trained. 

**Orthopaedic Unit:** Until recently, children needing specialist orthopaedic care were treated at the Maitland Cottage Children’s Orthopaedic Hospital. The Maitland Cottage facility has since closed down, and the paediatric orthopaedic services have been consolidated at the Red Cross War Memorial Children’s Hospital. The Children’s Hospital Trust has project-managed the construction of a brand-new unit, which will provide specialised in-patient medical and surgical care in a dedicated, modern facility. Once complete, the unit will feature a 30-bed specialist orthopaedic ward, a state-ofthe-art orthopaedic operating theatre, parent and staff facilities, as well as outpatient facilities. The new unit will be opening in the last quarter of 2025. 

**4** 



## **UPDATE FROM THE UK OFFICE** 

We recognise the level of competition we face in the UK fundraising market. Whilst progress in securing new income has been slower than anticipated, we believe we have a solid foundation, and look forward to building on this work in 2025. Moving forward, our core focus will continue to revolve around Trust and Corporate fundraising, with a view to expanding into Major Gifts. Work to streamline and further professionalise charity, marketing/communications activities will continue into the new year, with 2025 also seeing a strategic review of our Trusteeship. 

**5** 



**GOVERNANCE** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The Children’s Hospital Trust, South Africa (CHTSA) registered as an independent UK Charity (1121573) on 12th November 2007. The organisation is controlled by its governing document, a Deed of Trust, with the Board of Trustees responsible for its overall governance. 

The UK Fundraising and charitable activities as overseen by the Chair of Trustees. Operations are run through a remote office system with correspondence directed to the Charity’s registered address. 

**Management Team:** Mr Benedict Hall (Chair of Trustees) Ms Tamsin Ashmore (Trustee, Finance) 

It is our aim that all donations made to the UK Charity are transferred to the South African team within eight weeks of receipt, with amounts greater than £5,000 transferred within the week of donation. Fundraising income and operational expenditure is reviewed on a monthly basis, with monthly accounts submitted to the South Africa team and verified against bank statements. From this, quarterly management accounts and Trustee meetings provide a forum to monitor overall financial performance together with the general charitable activity. This also serves as a means of risk mitigation. 

## **TRUSTEES** 

All Trustees are volunteers who have been invited to serve on the Board in an administrative capacity because of their commitment to the work of the Red Cross Children’s Hospital. 

## **Board of Trustees:** 

Mr Benedict James Dalton Hall Mrs Tamsin Ashmore Mr Stephen Oakenfull Mr John A Bester Mr Jaimie Waddell 

The Trust Deed allows for the appointment of Trustees at any time. All appointments follow recruitment and interview by the Chair of Trustees and are for a two-year period followed by an optional 12-month extension. No Trustee receives remuneration for their role. 

6 



## **FINANCIAL SUSTAINABILITY** 

Core costs of the UK Office are currently funded through a combination of Gift Aid and administrative allocations within specified grants. 

## **RESERVES POLICY** 

As a fundraising body, the level of funding held in the UK is kept to a minimum. As such, it is our policy to keep a baseline of at least 6 month’s operational expenditure in our administrative account at all times. In addition to this, organisational reserves are also viewed as the surplus operating funds held in the UK account for each quarter. 

## **RISK MANAGEMENT** 

Risk mitigation activity is integrated into the daily operating systems of The Children’s Hospital Trust, South Africa. Weekly e-reports and regular calls between the UK Fundraising Manager, Chair of Trustees and Head of Fundraising (South Africa), provide opportunity to track risks as they arise, and to identify a suitable course of action. Where necessary threats identified as ‘High Risk’ will be elevated to the Board of Trustees and reviewed as part of the quarterly meeting agenda. 

## **WORKING IN PARTNERSHIP** 

The object of The Children’s Hospital Trust, South Africa, is to raise funds in support of The Children’s Hospital Trust based in Cape Town. As such, the UK Office works in close collaboration with the team in South Africa, who provide additional resource with regards to marketing communications, strategy development and finance monitoring. Annual fundraising targets are based on an assessment of the UK fundraising landscape and are set by the UK Fundraising Manager in collaboration with South Africa’s Head of Fundraising. All UK targets are integrated into the annual strategy of The Children’s Hospital Trust and as such are subject to review by the South African Board of Trustees. 

7 



## **FINANCIAL REVIEW** 

In 2024, The Children’s Hospital Trust, South Africa, has an overall income of £295,914. Of this, £288,389 is direct ‘donation income’. A further £7,526 was received in Gift Aid. Trusts and Foundations continue to be our primary fundraising stream and accounts for 71% of overall income received. This is supported by event income (17%), community and individuals (6%). 

We strongly protect that 100% of received donations go to projects* and that administration is funded separately. With this, we keep a tight track on our overall cost ratio, which runs at under 10% for FY2024 and is better than the industry standard. 

In total, £272,182 was transferred to South Africa. These figures are lower than the direct donation income raised, which is due to timing of donations received and transfers made to South Africa. A total of £27,024 was spent on development costs to ensure the smooth running of the UK charity, including £15,132 enabling registration with the 2025 Royal Parks Foundation Half and London Marathon. 

_For details on our Reserves Policy and Financial Sustainability, please see page 7._ 


**----- Start of picture text -----**<br>
a Trusts and Foundations = 71% 11% 1%<br>a Event income = 7% 2%<br>a Event fees = 1%<br>Se Individuals and community fundraising = 6% 6%<br>Item 3<br>a Corporate = 1% 1%<br>a Gift Aid = 2% Item 2<br>7%<br>a Core support = 11%<br>a Other = 1%<br>Item 1<br>71%<br>2024 income: £295,914<br>Transfers to Africa: £272,000<br>**----- End of picture text -----**<br>


**100% of received donations support project activities in Africa*.** 

- *Excluding Gift Aid and, where stated, administrative allocations within grant funding. 

## **Declaration** 

The trustees declare that they have approved the trustees’ report above. 

Signed on behalf of the Charity’s Trustees 

**Signature(s) Full name(s)** Benedict Hall Tamsin Ashmore **Position (eg Secretary, Chair, etc)** Chairman,Trustee 

**Date** 

27/09/2025 

8 



**Section A: Statement of financial activities** 

||**Unrestricted funds**<br>**£**<br>**Restricted funds**<br>**£**<br>**Endowment funds**<br>**£**<br>**Total funds**<br>**£**<br>**Prior year**<br>**£**<br>-<br>297,559<br>197,167<br>120,985<br>147,777<br>-<br>268,762<br>179,043<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>28,797<br>-<br>-<br>28,797<br>18,123<br>149,782<br>147,777|
|---|---|
|||
|Incoming resources||
|||
|**Income and**<br>**endowments from:**||
|Donations and legacies<br>Charitable activities<br>Other trading activities<br>Investments<br>Separate material item of income<br>Other<br>**Total**||



## Incoming resources 

|**Expenditure on:**||||||
|---|---|---|---|---|---|
|Raising funds|27,021|-|-|27,021|24,055|
|Charitable activities|122,531|149,651|-|272,182|251,082|
|Separate material item of expense|-|-|-|-|-|
|Other|-|-|-|-|-|
|**Total**|149,552|149,651|-|299,203|275,137|
|**Net income/(expenditure) before**|230|-1,874|-|-1,644|-77,970|
|**investment gains/(losses)**||||||
|**Net gains/(losses) on investments**|-|-|-|-|-|
|**Net income/(expenditure)**|230|-1,874|-|-1,644|-77,970|
|**Extraordinary items**|-|-|-|-|-|
|**Transfers between funds**|-|-|-|-|-|
|**Other recognised gains/(losses):**||||||
|Gains and losses on revaluation of|-|-|-|-|-|
|fixed assets for the charity’s own||||||
|use||||||
|Other gains/(losses)|-|-|-|-|-|
|**Net movement in funds**|230|-1,874|-|-1,644|77,970|
|Notes and Explanations<br>**Reconciliation of funds:**||||||
|Total funds brought forward:|46,490|-|-|46,490|124,460|
|**Total funds carried forward**|46,720|-1,874|-|44,846|46,490|



9 



**Section B: Balance sheet** 

||**Unrestricted funds**|**Unrestricted funds**|**Restricted funds**<br>**Endowment funds**|**Restricted funds**<br>**Endowment funds**|**Total funds**|**Prior year**|
|---|---|---|---|---|---|---|
|||**£**||**£**<br>**£**|**£**|**£**|
|Fixed assets<br>~~hee~~|||||||
|Intangible assets|-||-|-|-|-|
|Tangible assets|-||-|-|-|-|
|Heritage assets|-||-|-|-|-|
|Investments|-||-|-|-|-|
|**Total fixed assets**|||||||
||-||-|-|-|-|
|Current assets<br>Stocks<br>-<br>SS~~S Sa~~||-<br>-<br>-<br>-<br>~~Sa~~|||||
|Debtors|-||-|-|-|-|
|Investments|-||-|-|-|-|
|Cash at bank and in hand|45,146||-|-|45,146|46,790|
|**Total current assets**|45,146||-|-|45,146|46,790|
|Creditors: amounts|||||||
|falling due within one|300||-|-<br>300||300|
|year|||||||
|Net current assets/liabilities|44,846||-|-|44,846|46,490|
|Total assets less current liabilities|44,846||-|-|44,846|46,490|
|Creditors: amounts|||||||
|falling due after one|-||-|-<br>-||-|
|year|||||||
|Provisions for liabilities|-||-|-|-|-|
|**Total net assets or liabilities**|44,846||-|-|44,846|46,490|
|Funds of the Charity<br>Endowment funds<br>-<br>SSS~~Sa~~||-<br>-<br>-<br>-<br>~~Sa~~|||||
|Restricted income funds|-||-|-|-|-|
|Unrestricted funds|44,846||-|-|44,846|46,490|
|Revaluation reserve|-||-|-|-|-|
|**Total funds**|44,846||-|-|44,846|46,490|



Signed by one or two of the Trustees on behalf of all the Trustees 

|Signature||Print Name||Date of approval|
|---|---|---|---|---|
|||Benedict Hall||27/09/2025|
|Aahnoe<br>—<br>Mahmere||Tamsin Ashmore||27/09/2025|



10 



## **Section C: Notes to the accounts** 

## Note 1 **Note 1: Basis of preparation** 

## **1.1 Basis of accounting** 

- These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: •  and 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) issued on 16 July 2014 

- •  and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland(FRS 102) 

- 7 

- •  and with the Charities Act 2011. 

## ✓ 

The charity constitutes a public benefit entity as defined by FRS 102.* 

- -Tick as appropriate 

## **1.2 Going concern** 

_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern, please provide the following details or state “Not applicable”, if appropriate:**_ An explanation as to those factors that support the _**The reserves of the Entity are sufficient to cover the operational**_ conclusion that the charity is a going concern; _**cost budget confirmed for the 2025 financial year.**_ Disclosure of any uncertainties that make the going concern assumption doubtful; _**not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the _**not applicable**_ accounts and the reason why the charity is not regarded as a going concern. **1.3 Change of accounting policy** ~~eS _~~ The accounts present a true and fair view and the accounting policies adopted are those outlined in note{ }. Yes* ✓ No* * -Tick as appropriate _Please disclose:_ _**n/a**_ (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more _**n/a**_ relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented _**n/a**_ and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. 

**1.4 Changes to accounting estimates** 

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). 

> Yes* ✓ No* * -Tick as appropriate 

_Please disclose:_ 

(i) the nature of any changes; _**None**_ (ii) the effect of the change on income and expense or assets and liabilities for the current period; and _**n/a**_ (iii) where practicable, the effect of the change in one or more future periods. _**n/a**_ 

11 



## **1.5 Material prior year errors** 

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). 

> Yes* ✓ No* — * -Tick as appropriate _Please disclose:_ 

(i) the nature of the prior period error; 

(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and 

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. 

_**None n/a n/a**_ 

## Note 2 **Note 2: Accounting policies** 

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable. 

## **2.1 Reconciliation with previous generally accepted accounting practice** 

Please provide a description of the nature of each change in accounting policy 

_**None**_ 

## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|Start|of|period|End of period|
|£|£|
|-|-|
|Fund balances as previously stated|
|Adjustments:|-|-|
|Fund balance as restated|-|-|

**----- End of picture text -----**<br>


## _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ 


**----- Start of picture text -----**<br>
|||
|---|---|
|End of period|
|£|
|-|
|Net income/(expenditure)aspreviously stated|
|Adjustments:|-|
|Previous period net income/(expenditure) as restated|
|-|

**----- End of picture text -----**<br>


12 



## **2.2 Income** 

This standard list of accounting policies has been applied by the charity except for those ticked “No” or “N/a”. Where a different or additional policy has been adopted then this is detailed in the box below. 

||No<br>N/A<br>Yes|
|---|---|
|Recognition of income|These are included in the Statement of Financial Activities<br>(SoFA) when:<br>•<br>the charity becomes entitled to the resources;<br> ✓<br>|<br>[|<br>[||
||•<br>the monetary value can be measured with sufficient|
||reliability.|
|Offsetting<br>Grants and donations<br>Legacies<br>Government grants<br>Tax reclaims on<br>donations and gifts<br>Contractual income<br>and performance<br>related grants<br>Donated goods|No<br>N/A<br>No<br>N/A<br>No<br>Yes<br>No<br>Yes<br>No<br>No<br>No<br>No<br>No<br>There has been no offsetting of assets and liabilities,<br>or income and expenses, unless required or permitted<br>by the FRS 102 SORP or FRS 102.<br>Yes<br>Yes<br>Yes<br> ✓<br> ✓<br>Grants and donations are only included in the SoFA<br>when the general income recognition criteria are met<br>(5.10 to 5.12 FRS102 SORP).<br>In the case of performance related grants, income must<br>only be recognised to the extent that the charity has<br>provided the specified goods or services as entitlement to<br>the grant only occurs when the performance related<br>conditions are met (5.16 FRS 102 SORP).<br>N/A<br> ✓<br>N/A<br> ✓<br>Legacies are included in the SOFA when receipt is<br>probable, that is, when there has been grant of probate,<br>the executors have established that there are sufficient<br>assets in the estate and any conditions attached to the<br>legacy are either within the control of the charity or have<br>been met.<br>N/A<br> ✓<br>The charity has received government grants in the<br>reporting period.<br>Gift Aid receivable is included in income when there is a<br>valid declaration from the donor. Any Gift Aid amount<br>recovered on a donation is considered to be part of that<br>gift and is treated as an addition to the same fund as the<br>initial donation unless the donor or the terms of the appeal<br>have specified otherwise.<br>This is only included in the SoFA once the charity has<br>provided the related goods or services or met the<br>performance related conditions.<br> ✓<br>Yes<br>Yes<br>Donated goods are measured at fair value (the amount<br>for which the asset could be exchanged) unless<br>impractical to do so.<br>Yes<br>The cost of any stock of goods donated for distribution to<br>beneficiaries is deemed to be the fair value of those gifts<br>at the time of their receipt and they are recognised on<br>receipt. In the reporting period in which the stocks are<br>distributed, they are recognised as an expense at the<br>carrying amount of the stocks at distribution.<br>Yes<br>N/A<br>N/A<br> ✓<br>N/A<br> ✓<br>N/A<br> ✓<br>er<br>ee eee<br>=<br>a<br>———<br>a<br>|<br>a<br>_—<br>ee **eee**<br>ee<br>Ee|
||No<br>Yes<br>No<br>N/A<br>✓<br>No<br>N/A<br>Donated goods for resale are measured at fair value on<br>initial recognition, which is the expected proceeds from<br>sale less the expected costs of sale, and recognised in<br>‘Income from other trading activities’ with the<br>corresponding stock recognised in the balance sheet. On<br>its sale the value of stock is charged against ‘Income from<br>other trading activities’ and the proceeds from sale are also<br>recognised as ‘Income from other trading activities’.<br>Yes<br> ✓<br>Yes<br>Donated goods are measured at fair value (the amount<br>for which the asset could be exchanged) unless<br>impractical to do so.<br>Gifts in kind for use by the charity are included in the<br>SoFA as income from donations when receivable.<br>N/A<br> ✓<br>oo<br>ee ee<br>fFtT|



13 



|Donated services and<br>facilities|Donated services and facilities are included in the SOFA<br>when received at the value of the gift to the charity<br>provided the value of the gift can be measured reliably.|No<br>N/A<br> ✓<br>Yes<br>|<br>[|<br>ff|
|---|---|---|
|Support costs<br>Volunteer help<br>Settlement of insurance<br>claims<br>Income from interest,<br>royalties and dividends<br>Income from<br>membership<br>subscriptions|Yes<br>Yes<br>No<br>No<br>No<br>No<br>No<br>No<br>No<br>N/A<br>N/A<br>N/A<br>N/A<br> ✓<br>Yes<br>Donated services and facilities that are consumed<br>immediately are recognised as income with an equivalent<br>amount recognised as an expense under the appropriate<br>heading in the SOFA.<br> ✓<br>Yes<br>The charity has incurred expenditure on support costs.<br>The value of any voluntary help received is not included<br>in the accounts but is described in the trustees’ annual<br>report.<br> ✓<br>Yes<br>This is included in the accounts when receipt is probable<br>and the amount receivable can be measured reliably.<br>Yes<br>Membership subscriptions received in the nature of<br>a gift are recognised in Donations and Legacies.<br>N/A<br> ✓<br>Yes<br>Membership subscriptions which gives a member the<br>right to buy services or other benefits are recognised as<br>income earned from the provision of goods and services<br>as income from charitable activities.<br>N/A<br> ✓<br>Insurance claims are only included in the SoFA when<br>the general income recognition criteria are met<br>(5.10 to 5.12 FRS102 SORP) and are included as<br>an item of other income in the SoFA.<br>N/A<br> ✓<br> ✓<br>=<br>ee eee<br>ee eee<br>I<br>ee eee<br>i—<br>[Ee||
|Investment gains<br>and losses|This includes any realised or unrealised gains or losses<br>on the sale of investments and any gain or loss resulting<br>from revaluing investments to market value at the end<br>of the year.|Yes<br>No<br>N/A<br>✓<br>|<br>[|<br>| ||
|**2.3 Expenditure and liabilities**|||
|Liability<br>recognition|Liabilities are recognised where it is more likely than not<br>that there is a legal or constructive obligation committing<br>the charity to pay out resources and the amount of the<br>obligation can be measured with reasonable certainty.|Yes<br>✓<br>No<br>N/A<br>|<br>[|<br>[||
|Governance and<br>support cost|Support costs have been allocated between governance<br>costs and other support. Governance costs comprise all costs<br>involving public accountability of the charity and its<br>compliance with regulation and good practice.|Yes<br>No<br>N/A<br>✓<br>|<br>[|<br>[| ||
||Support costs include central functions and have been<br>allocated to activity cost categories on a basis consistent<br>with the use of resources, eg allocating property costs by<br>floor areas, or per capita, staff costs by the time spent and|Yes<br>✓<br>No<br>N/A<br>|<br>[|<br>[||
||other costs by their usage.||
|Grants with<br>performance<br>conditions|Where the charity gives a grant with conditions for its<br>payment being a specific level of service or output to be<br>provided, such grants are only recognised in the SoFA<br>once the recipient of the grant has provided the specified|Yes<br>No<br>N/A<br>✓<br>|fT|
||service or output.||
|Grants payable<br>without performance<br>conditions|Where there are no conditions attaching to the grant that<br>enables the donor charity to realistically avoid the<br>commitment, a liability for the full funding obligation must<br>be recognised.|Yes<br>✓<br>No<br>N/A<br>|fT|



14 



|Redundancy cost|The charity made no redundancy payments during the<br>reporting period.|Yes<br>No<br>N/A<br> ✓<br>|<br>[|<br>[||
|---|---|---|
|Creditors<br>Deferred income|No material item of deferred income has been included<br>in the accounts.<br>The charity has creditors which are measured at<br>settlement amounts less any trade discounts|Yes<br>No<br>No<br>N/A<br>N/A<br> ✓<br> ✓<br>Yes<br>**|**<br>[||<br>[|<br>[||
|Basic financial<br>instruments<br>Provisions for liabilities|The charity accounts for basic financial instruments on<br>initial recognition as per paragraph 10.7 FRS102 SORP.<br>Subsequent measurement is as per paragraphs<br>11.17 to 11.19, FRS102 SORP.<br>A liability is measured on recognition at its historical<br>cost and then subsequently measured at the best estimate<br>of the amount required to settle the obligation at the<br>reporting date|No<br>No<br>N/A<br>N/A<br> ✓<br>Yes<br> ✓<br>Yes<br>**|**<br>[||<br>[|<br>[||
|**2.4 Assets**|||
|Tangible fixed assets|These are capitalised if they can be used for more than||
|for use by charity|one year, and cost at least.||
|||Yes<br>No<br>N/A|
||They are valued at cost.<br>The depreciation rates and methods used are disclosed|✓<br>|<br>[|<br>||
||in note 9.2.||
|Intangible fixed assets|The charity has intangible fixed assets, that is,<br>nonmonetary assets that do not have physical substance<br>but are identifiable and are controlled by the charity<br>through custody or legal rights. The amortisation rates|Yes<br>No<br>N/A<br> ✓|
||and methods used are disclosed in note 9.5|Yes<br>No<br>N/A|
||They are valued at cost.|✓<br>|<br>[|<br>[||
|Heritage assets|The charity has heritage assets, that is, non-monetary|Yes<br>No<br>N/A|
||assets with historic, artistic, scientific, technological,<br>geophysical or environmental qualities that are held|✓|
||and maintained principally for their contribution to||
||knowledge and culture. The depreciation rates and||
||methods used as disclosed in note 9.6.1.4.|Yes<br>No<br>N/A|
||They are valued at cost.|✓<br>|<br>[|<br>[||
|Stocks and work in<br>progress<br>Investments|Yes<br>Yes<br>Yes<br>No<br>No<br>No<br>N/A<br>✓<br>N/A<br>✓<br>N/A<br> ✓<br>Fixed asset investments in quoted shares, traded bonds<br>and similar investments are valued initially at cost and<br>subsequently at fair value (their market value) at the year<br>end. The same treatment is applied to unlisted investments<br>unless fair value cannot be measured reliably in which case<br>it is measured at cost less impairment.<br>Investments held for resale or pending their sale and cash<br>and cash equivalents with a maturity date of less than<br>1 year are treated as current asset investments.<br>Stocks held for sale as part of non-charitable trade are<br>measured at the lower or cost or net realisable value.<br>Goods or services provided as part of a charitable<br>eS<br>a<br>eee<br>|<br>[|<br>ff||
||activity are measured at net realisable value based on<br>the service potential provided by items of stock.<br>Work in progress is valued at cost less any foreseeable|Yes<br>No<br>N/A<br>✓<br>|<br>[|<br>[||
||loss that is likely to occur on the contract.||



15 



||Debtors|Debtors (including trade debtors and loans receivable) are<br>measured on initial recognition at settlement amount after<br>any trade discounts or amount advanced by the charity.|Debtors (including trade debtors and loans receivable) are<br>measured on initial recognition at settlement amount after<br>any trade discounts or amount advanced by the charity.|Debtors (including trade debtors and loans receivable) are<br>measured on initial recognition at settlement amount after<br>any trade discounts or amount advanced by the charity.|Yes<br>✓<br>No<br>N/A<br>ee|Yes<br>✓<br>No<br>N/A<br>ee|Yes<br>✓<br>No<br>N/A<br>ee|Yes<br>✓<br>No<br>N/A<br>ee|Yes<br>✓<br>No<br>N/A<br>ee|
|---|---|---|---|---|---|---|---|---|---|
|||Subsequently, they are measured at the cash or other|Subsequently, they are measured at the cash or other|||||||
|||consideration expected to be received.||||||||
||Current asset<br>investments|The charity has has investments which it holds for resale<br>or pending their sale and cash and cash equivalents with<br>a maturity date less than one year. These include cash on|||Yes<br>No<br>N/A<br>✓<br>ae|||||
|||deposit and cash equivalents with a maturity date of less||||||||
|||than one year held for investment purposes rather than to|than one year held for investment purposes rather than to|than one year held for investment purposes rather than to||||||
|||meet short term cash commitments as they fall due.||||||||
|||They are valued at fair value except where they qualify<br>as basic financial instruments.|||Yes<br>No<br>N/A<br>✓<br>a|||||
||Policies adopted additional<br>to or different from those<br>above|N/A<br>po||||||||
|**Note 3: Analysis of income**|**Note 3: Analysis of income**|**Analysis of income**<br>**Unrestricted**||**Restricted**||**Endowment**||**Total**|**Prior**|
||||**funds**|**income funds**||**funds**||**funds**|**year**|
|||**Analysis**|£||£|£||£|£|
||**Donations and**<br>**legacies:**|Donations and gifts<br>Gift Aid<br>Legacies<br>General grants provided by government/|120,985<br>7,525<br>-|147,777<br> <br>-<br>-||-<br>-<br>-|268,762<br>7,525<br>-||179,043<br>4,901<br>-|
|||other charities|-||-|-||-|-|
|||Membership subscriptions and sponsorships||||||||
|||which are in substance donations|-||-|-||-|-|
|||Donated goods, facilities and services|-||-|-||-|-|
|||Other|-||-|-||-|-|
|||**Total**|128,510|147,777||-||276,287|183,944|
||**Charitable**|Admin fees received|19,490||-|-||19,490|12,303|
||**activities:**|Reimbursed costs|1,645||-|-||1,645|805|
|||Other|-||-|-||-|-|
|||**Total**|21,135||-|-||21,135|13,108|
||**Other trading**||-||-|-||-|-|
||**activities:**|||||||||
||||-||-|-||-|-|
||||-||-|-||-|-|
|||**Total**|-||-|-||-|-|
||**Income from**<br>**investments:**|Interest income<br>Dividend income<br>Rental and leasing|137<br>-||-<br>-|-<br>-||137<br>-|114<br>-|
|||Other|-||-|-||-|-|
|||**Total**|137||-|-||137|114|
||**Separate**|Funding received|-||-|-||-|-|
||**material item**|||||||||
||**of income:**||-||-|-||-|-|
||||-||-|-||-|-|
|||**Total**|-||-|-||-|-|
||**Other:**|Conversion of endowment funds into income|Conversion of endowment funds into income<br>-||-|-||-|-|
|||Gain on disposal of a tangible fixed asset||||||||
|||held for charity’s own use|-||-|-||-|-|
|||Gain on disposal of a programme related investment|||-|-||-|-|
|||Royalties from the exploitation of intellectual property rights|Royalties from the exploitation of intellectual property rights||-|-||-|-|
|||Other - Sponsorship income|-||-|-||-|-|
|||**Total**|-||-|-||-|-|
|||**TOTAL INCOME**|149,782||147,777|-||297,559|197,167|



16 



|**Other information:**|All income in the prior year was unrestricted except<br>for: (please provide description and amounts)<br>Where any endowment fund is converted into income<br>in the reporting period, please give the reason for the<br>conversion.<br>Within the income items above the following items are<br>material: (please disclose the nature, amount and any<br>prior year amounts)|All income in the prior year was unrestricted except<br>for: (please provide description and amounts)<br>Where any endowment fund is converted into income<br>in the reporting period, please give the reason for the<br>conversion.<br>Within the income items above the following items are<br>material: (please disclose the nature, amount and any<br>prior year amounts)|All income in the prior year was unrestricted except<br>for: (please provide description and amounts)<br>Where any endowment fund is converted into income<br>in the reporting period, please give the reason for the<br>conversion.<br>Within the income items above the following items are<br>material: (please disclose the nature, amount and any<br>prior year amounts)|All income in the prior year was unrestricted except<br>for: (please provide description and amounts)<br>Where any endowment fund is converted into income<br>in the reporting period, please give the reason for the<br>conversion.<br>Within the income items above the following items are<br>material: (please disclose the nature, amount and any<br>prior year amounts)|GBP127,612.40 that was donated with a<br>specific purpose.<br>N/A<br>Donation income and funding received from<br>The Children’s Hospital Trust (in South Africa)<br>fo<br>[||GBP127,612.40 that was donated with a<br>specific purpose.<br>N/A<br>Donation income and funding received from<br>The Children’s Hospital Trust (in South Africa)<br>fo<br>[||GBP127,612.40 that was donated with a<br>specific purpose.<br>N/A<br>Donation income and funding received from<br>The Children’s Hospital Trust (in South Africa)<br>fo<br>[||GBP127,612.40 that was donated with a<br>specific purpose.<br>N/A<br>Donation income and funding received from<br>The Children’s Hospital Trust (in South Africa)<br>fo<br>[||GBP127,612.40 that was donated with a<br>specific purpose.<br>N/A<br>Donation income and funding received from<br>The Children’s Hospital Trust (in South Africa)<br>fo<br>[||
|---|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure**<br>Note6<br>**Note 6: Analysis of expenditure**||||||||||
|||**Unrestricted**||||**Restricted**|**Endowment**|**Total**|**Prior**|
||||**funds**|||**income funds**|**funds**|**funds**|**year**|
||**A n a l y s i s**|||£||£|£|£|£|
|**Expenditure**|Incurred seeking donations||27,021|||-|-|27,021|24,055|
|**on**|Incurred seeking legacies|||-||-|-|-|-|
||Incurred seeking grants|||-||-|-|-|-|
||Operating membership schemes and social|||||||||
||lotteries|||-||-|-|-|-|
||Staging fundraising events|||-||-|-|-|-|
||Fundraising agents|||-||-|-|-|-|
||Operating charity shops|||-||-|-|-|-|
||Operating a trading company undertaking|||||||||
||non-charitable trading activity|||-||-|-|-|-|
||Advertising, marketing, direct mail and publicity|||-||-|-|-|-|
||Startup costs incurred in generating new source|Startup costs incurred in generating new source||||||||
||of future income|||-||-|-|-|-|
||Database development costs|||-||-|-|-|-|
||Other trading activities|||-||-|-|-|-|
||Investment management costs: Portfolio|||||||||
||management costs|||-||-|-|-|-|
||Cost of obtaining investment advice|||-||-|-|-|-|
||Investment administration costs|||-||-|-|-|-|
||Intellectual property licencing costs|||-||-|-|-|-|
||Rent collection, property repairs and|||||||||
||maintenance charges|||-||-|-|-|-|
||**Total expenditure on raising funds**||27,021|||-|-|27,021|24,055|
|**Expenditure on**<br>**charitable activities**|Donations paid to The Children’s<br>Hospital Trust  (based in South Africa)<br>**charitable activities**||122,531|||149,651|-|272,182|251,082|
|||||-||-|-|-|-|
||||||||||-|
|||||-||-|-|-||
||||||||||-|
|||||-||-|-|-||
||**Total expenditure on**<br>**charitable activities**||122,531|||149,651|-|272,182|251,082|
|**Separate**||||-||-|-|-|-|
|**material item**||||-||-|-|-|-|
|**of expense**||||-||-|-|-|-|
|||||-||-|-|-|-|
||**Total**|||-||-|-|-|-|
|**Other**||||-||-|-|-|-|
|||||-||-|-|-|-|
|||||-||-|-|-|-|
|||||-||-|-|-|-|
||**Total other expenditure**|||-||-|-|-|-|
|**TOTAL EXPENDITURE**||149,552||||149,651|-|299,203|275,137|



17 



## **Other information:** 

## **Analysis of expenditure on charitable activities** 

|**Activity or**<br>**Activities undertaken directly**|**Activity or**<br>**Activities undertaken directly**|**Grant funding**|**Grant funding**|**Grant funding**|**Support**|**Support**|**Total this**|**_Total prior year_**|
|---|---|---|---|---|---|---|---|---|
|**programme**||**of activities**|||**Costs**||**year**||
|£|||£|£||£|£|£|
|**Activity 1**|||||||||
|**Activity 2**|||||||||
|Donation of funds raised to The Children’s<br>Hospital Trust (in South Africa)<br>**Other**||||-||-|272,182|251,082|
|**Total**||||-||-|272,182|251,082|
|Prior year expenditure on<br>charitable activities can be<br>Payments to The Children’s Hospital Trust in South Africa|||Payments to The Children’s Hospital Trust in South Africa|Payments to The Children’s Hospital Trust in South Africa|||||
|analysed as follows:|||||||||
|Within the expenditure items<br>above the following items are<br>Payments to The Children’s Hospital Trust in South Africa GBP344 854 (2016: GBP199 404)|||Payments to The Children’s Hospital Trust in South Africa GBP344 854 (2016: GBP199 404)|Payments to The Children’s Hospital Trust in South Africa GBP344 854 (2016: GBP199 404)||Payments to The Children’s Hospital Trust in South Africa GBP344 854 (2016: GBP199 404)|Payments to The Children’s Hospital Trust in South Africa GBP344 854 (2016: GBP199 404)||
|material: (please disclose the|||||||||
|nature, amount and any|||||||||
|prior year amounts)|||||||||
|**Note 10: Details of certain items of expenditure**|||||||||
|**10.1 Fees for examination of the accounts**|||||||||
|**_Please provide details of the amount paid for any statutory external scrutiny_**|||||||||
|**_of accounts and other services provided by your independent examiner. If_**|||**_of accounts and other services provided by your independent examiner. If_**||||||
|**_nothing was paid please enter ‘0’ in the appropriate box(es)._**|||||||||
||||||||**This year**|**Last year**|
||||||||**£**|**£**|
|**Independent examiner’s fees**|||||||300|300|
|**Assurance services other than audit or independent examination**|||||||**-**|**-**|
|**Tax advisory fees**|||||||**-**|**-**|
|**Other fees (for example: financial advice, consultancy, accountancy services)**||**Other fees (for example: financial advice, consultancy, accountancy services)**|||||**-**|**-**|
|**paid to the independent examiner**|||||||||



## **Note 10: Details of certain items of expenditure** 

## **10.1 Fees for examination of the accounts** 

_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter ‘0’ in the appropriate box(es).**_ 

18 



**Note 11: Paid employees** 

**11.1 Staff Costs** 

|**Salaries and wages**||**This year**<br>**£**<br>**Last year**<br>**£**<br>8,400<br>8,696<br>—+—|**This year**<br>**£**<br>**Last year**<br>**£**<br>8,400<br>8,696<br>—+—|
|---|---|---|---|
|**Social security costs**||-|-|
|**Pension costs (defined contribution scheme)**||-|-|
|**Other employee benefits**||-|-|
|**Total staff costs**||8,400<br>8,696<br>a||
|_Please provide details of expenditure on staff working for the charity_|N/A|||



_Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party._ 

_Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided._ 

|_No employees received employee benefits (excluding employer pension_<br>_costs) for the reporting period of more than £60,000_|_No employees received employee benefits (excluding employer pension_<br>_costs) for the reporting period of more than £60,000_|TRUE|
|---|---|---|
|**Band**|**Number of employees**|**Number of employees**|
|£60,000 to £69,999|||
|£70,000 to £79,999|||
|£80,000 to £89,999|||
|£90,000 to £99,999|||
|£100,000 to £109,999|||



Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity 

## **11.2 Average headcount in the year** 

**This year Last year Number Number The parts of the charity in which the employees work** Fundraising 2 2 Charitable activities - - Governance - - Other - - **Total** 2 2 **11.3 Ex-gratia payments to employees and others (excluding trustees)** Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of ~~an~~ 0 a right to an asset) **11.4 Redundancy payments** Total amount of payment 0 The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination ~~—~~ payments 

19 



Note 13 **Grantmaking Note 13: Grantmaking** 

## **13.1 Analysis of grants paid (included in cost of charitable activities)** 

||**Grants to**|**Grants to**|**Support**||
|---|---|---|---|---|
|**Analysis**|**institutions**|**individuals**|**costs**|**Total**|
|The Children’s Hospital Trust (in SA)|272,182|-|-|272,182|
|Activity or project 2||-|-|-|
|Activity or project 3||-|-|-|
|Activity or project 4||-|-|-|
|**Total**|272,182|-|-|272,182|



My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity’s web site. 

|My charity has made grants to particular institutions that are|||
|---|---|---|
|My charity has made grants to particular institutions that are<br>material in the context of its grantmaking. Details of the|Yes|www.childrenshospitaltrust.org.za|
|institution supported, purpose of the grant and total paid to each<br>institution is available on the charity’s web site.|No|Provide details below<br>**Total amount of**|
|**Purpose**<br>**Names of institution**||**grants paid £**|
|The Children’s Hospital Trust (in<br>South Africa)<br>Registered NPO, advancing child<br>healthcare through the Red Cross War||272,182|
|Memorial Children’s Hospital.|||
|_Total grants to institutions in_||272,182|
|_reporting period_|||
|_Other unanalysed grants_|||
|**_TOTAL GRANTS PAID_**||272,182|



20 



## **Note 17: Investment assets** 

## **17.1 Fixed assets investments (please provide for each class of investment)** 

|**Cash & cash Listed**|**Cash & cash Listed**|**Cash & cash Listed**|**Investment**|**Social**|**Other**|**Total**|
|---|---|---|---|---|---|---|
|**equivalents investments**|||**properties**<br>**equivalents investments**|**investments**|||
|Carrying (fair) value at beginning of period|46,790|-|-|-|-|46,790|
|**Add:**additions to investments during period*|-|-|-|-|-|-|
|**Less:**disposals at carrying value|-|-|-|-|-|-|
|**Less:**impairments|-|-|-|-|-|-|
|**Add:**Reversal of impairments|-|-|-|-|-|-|
|**Add/(deduct):**transfer in/(out) in the period|-1,644|-|-|-|-|-1,644|
|**Add/(deduct):**net gain/(loss) on revaluation|-|-|-|-|-|-|
|Carrying (fair) value at end of year|45,146|-|-|-|-|45,146|



*Please specify additions resulting from acquisitions through business combinations, if any. None 

_Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm’s length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers’ best estimate of fair value._ 

## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** 

## **Analysis of investments** 

|**Analysis of investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||£|£|
|Cash or cash equivalents|45,146|-|
|Listed investments||-|
||-||
|Investment properties|-|-|
|Social investments|-|-|
|Other investments|-|-|
|Total|45,146|-|
|Grand total (Fair value at year end+Cost less impairment)||45,146|



## **17.3 If your charity holds investment properties, please complete the following note:** 

- (i) Explain the methods and significant assumptions in determining the _**n/a**_ 

- fair value of investment property held by the charity 

- (ii) Name or independent valuer, if applicable, and relevant qualifications _**n/a**_ (iii) Provide details of any restrictions on the ability to realise investment _**n/a**_ property or on the remittance of income or disposal proceeds 

- (iv) Explain any contractual obligations for the purchase, construction or _**n/a**_ development of investment property or for repairs, maintenance or — enhancements 

21 



## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** 

|Analysis of current asset investments|This year<br>£|Last year<br>£|
|---|---|---|
|Cash or cash equivalents|45,146|46,790|
|Listed investments|-|-|
|Investment properties|-|-|
|Social investments|-|-|
|Other investments|-|-|
|Total|45,146|46,790|



## **17.5 Guarantees** 

Please provide details and amount of any guarantee made to or on behalf of a third party 

N/A 

Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity’s aims 

## **17.6 Concessionary loans** 

Amount of concessionary loans made ( _Multiple loans made may be disclosed in aggregate, provided that such aggregation does not obscure significant information_ ). 

Amount of concessionary loans received ( _Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information_ ). 

Terms and conditions eg interest rate, security provided 

_Description This year £ Last year £_ N/A _Total Description This year £ Last year £_ N/A _Total_ == N/A 

Value of any concessionary loans which have been committed but not taken up at the reporting date 

Amounts payable within 1 year 

Amounts payable after more than 1 year 

Amounts receivable within 1 year 

Amounts receivable after more than 1 year 

## **17.7 Additional information** 

Please provide information about the significance of investments to the charity’s financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. 

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. 

## N/A ~~—~~ 

22 



**Note 19: Debtors and prepayments** 

|**19.1**|**Analysis of debtors**|||
|---|---|---|---|
|||This year|Last year|
|||£|£|
|Trade|debtors|-|-|
|Prepayments and accrued income||-|-|
|Other debtors|Other debtors|-|-|
|Total||-|-|



|**19.2**|**Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**Analysis of debtors recoverable in more than 1 year (included in debtors above)**|
|---|---|---|---|
|||This year|Last year|
|||£|£|
|Trade|debtors|-|-|
|Prepayments and accrued income||-|-|
|Other debtors|Other debtors|-|-|
|Total||-|-|



## **Note 20: Creditors and accruals** 

## **20.1 Analysis of creditors** 

**Amounts falling due Amounts falling due after within one year more than one year** This year Last year This year Last year £ £ £ £ - - - - Accruals for grants payable Bank loans and overdrafts - - - - Trade creditors - - - - - - - - Payments received on account for contracts or performance-related grants Accruals and deferred income 300 300 - - Taxation and social security - - - - Other creditors - - - - Total - - - - **20.2 Deferred income** N/A ~~-~~ _Movement in deferred income account_ This year £ This year £ - - Balance at the start of the reporting period - - Balance at the start of the reporting period - - Amounts released to income from previous periods - - Balance at the end of the reporting period == 


**----- Start of picture text -----**<br>
This year £ This year £<br>- -<br>- -<br>- -<br>- -<br>==<br>**----- End of picture text -----**<br>


23 



**Note 24: Cash at bank and in hand Please complete this note if the charity has any debtors or prepayments.** 

This year Last year £ £ ~~—~~ - - Short term cash investments (less than 3 months maturity date) —_____—__, - - Short term deposits Cash at bank and on hand 45,146 46,790 ———— Other - - Total 45,146 46,790 —— 

24 



## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES AND MEMBERS OF THE CHILDREN’S HOSPITAL TRUST SOUTH AFRICA 

| report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 1 to 2. 

## Respective responsibilities of trustees and the 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 (the 2011 Act) and that an independent examination is needed. 

## It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and 

- - to 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 review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 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 statement below. 

## Independent examiner’s statement 

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

- 1) 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 2011 Act; and 

- - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act. 

- - have not been met; or 

- 2) to which, in my opinion, attention should be drawn, in order to enable a_ proper understanding of the accounts to be reached. 

## Signed! 

MRS R WALDEN FCCA BERRY ACCOUNTANTS LTD CHARTERED ACCOUNTANTS BOWDEN HOUSE 36 NORTHAMPTON ROAD MARKET HARBOROUGH LEICESTERSHIRE LE16 9HE 

## Dated: 4 Glen ber aoa. 



## **REFERENCE AND ADMINISTRATION DETAILS** 

**CHARITY NAME:** The Children’s Hospital Trust, South Africa **REGISTRATION NUMBER:** 1121573 **CONTACT NUMBER:** +44(0)7717358296 **ADDRESS:** Driftway, Over Wallop, Hampshire, SO20 8JG 

**PATRON:** Cynthia Cormack MBE 

## **TRUSTEES:** 

Mr Benedict James Dalton Hall Mrs Tamsin Ashmore Mr Stephen Oakenfull Mr John A Bester Mr Jaimie Waddell 

_**"Giving children a healthy start in life, no matter where they are born or the circumstances of their birth, is the moral obligation of every one of us."**_ 

Former president and international icon, the late 

Mr Nelson Mandela 

26 



+44 (0) 7717358296 www.childrenshospitaltrust.co.uk 

ben@childrenshospitaltrust.co.uk 

