## **North West Ambulance Service NHS Trust Charitable Fund** 

# **Unaudited Trustee’s Annual Report & Annual Accounts** 

**For the Year to 31st March 2021 Registered Charity No. 1122470** 





## **Contents** 

|Reference and Administrative Details|Page 3|
|---|---|
|Foreword|Page 4|
|Structure, Governance and Management|Page 5|
|Objectives and Strategy|Page 9|
|Public Interest Benefit|Page 9|
|Reserve Policy|Page 10|
|Investment Policy|Page 10|
|Annual Review of Income and Expenditure|Page 11|
|Projects Supported|Page 15|
|Future Plans|Page 16|
|Acknowledgement|Page 17|
|Statement of the Trustee’s Responsibilities|Page 18|
|Report of the Independent Examiner|Page 19|



**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

Page **2** of **18** 




## **Reference and administrative details** 

|**Principal Office:**|North West Ambulance Service NHS Trust Charitable Fund|
|---|---|
||Ladybridge Hall|
||Chorley New Road|
||Bolton|
||BL1 5DD|
|**Registered Charity no:**|1122470|
|**Bankers:**|National Westminster Bank PLC|
||Preston Branch|
||35 Fishergate|
||Preston|
||PR1 3BH|
|**Solicitors:**|Hempsons|
||The Exchange|
||Station Parade|
||Harrogate|
||HG1 1DY|
|**Independent Examiner:**|Mark Surridge FCCA|
||Mazars LLP|
||First Floor|
||2Chamberlain Square|
||Birmingham|
||B3 3AX|



**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Foreword** 

The Corporate Trustee presents the Charitable Funds Report together with the Annual Accounts for the 12 months ended 31 March 2021. The Charity’s report and accounts have been prepared by the Corporate Trustee in accordance with Part VI of the Charities Act 2011 and the Charities (Accounts & Reports) Regulations 2008. 

The Charity’s report and accounts include all the separately established funds for which the North West Ambulance Service NHS Trust is the sole beneficiary. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Structure, Governance and Management** 

## **CORPORATE TRUSTEE** 

The sole corporate trustee of the Charity is the North West Ambulance Service NHS Trust. 

The North West Ambulance Service NHS Trust has been the Corporate Trustee of the charitable fund and its four predecessor charitable funds since 1 July 2006 and is governed by the law applicable to Trusts, principally the Charities Regulations 2008 and the Charities Act 2011. 

The Corporate Trustee is managed by its Board of Directors which consists of executive and nonexecutive directors.  It has responsibility for planning, directing and controlling the activities of the entity, ensuring that the NHS body fulfils its duties in managing the charitable funds. 

Non-Executive Directors of the Trust Board are appointed by NHS Improvement on behalf of the Secretary of State and Executive Directors of the Board are subject to recruitment by the North West Ambulance Service NHS Trust Board of Directors. 

The members of the North West Ambulance Service NHS Trust Board of Directors who served during the 12 months were as follows: 

|Peter White|Chair|
|---|---|
|Daren Mochrie|Chief Executive|
|Michael Forrest|Deputy Chief Executive|
|Carolyn Wood|Director of Finance|
|Ged Blezard|Director of Operations|
|Angela Wetton|Director of Corporate Affairs|
|Salman Desai|Director of Strategy & Planning|
|Maxine Power|Director of Quality, Innovation & Improvement|
|Lisa Ward|Interim Director of Organisational Development|
||Director of People (from 1 August 2020)|
|Michael O’Connor|Non-Executive Director|
|Richard Groome|Non-Executive Director|
|David Rawsthorn|Non-Executive Director|
|David Hanley|Non-Executive Director|
|Alison Chambers|Non-Executive Director|
|Clare Wade|Associate Non-Executive Director (left 1 November 2020)|
|Rod Thomson|Associate Non-Executive Director|
|Gillian Singh|Associate Non-Executive Director (started 1 March 2021)|



**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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The Charitable funds were established by the Trust deed on 31st January 2007. 

The Charitable Funds were registered with the Charity Commission (No. 1122470) on 25th January 2008 in accordance with the Charities Act 1993. 

## **CHARITABLE FUNDS COMMITTEE** 

The North West Ambulance Service NHS Trust has been the Corporate Trustee of the charitable fund and its four predecessor charitable funds since 1 July 2006 and is governed by the law applicable to Trusts, principally the Charities Regulations 2008 and the Charities Act 2011. 

The NHS Trust Board devolved responsibility for the management, monitoring and reviewing of the charitable funds of the Trust to the Charitable Funds Committee. 

Acting for the Corporate Trustee, the Charitable Funds Committee is responsible for the overall management of the Charitable Fund. The Committee is required to: 

- Control, manage and monitor the use of the fund’s resources. 

- Provide support, guidance and encouragement for all its income raising activities whilst managing and monitoring the receipt of income. 

- Ensure that ‘best practice’ is followed in the conduct of all its affairs fulfilling all of its legal responsibilities. 

- Keep the Trust Board fully informed on the activity, performance and risks of the charity. 

The accounting records and the day to day administration of the funds are dealt with by the Finance Department located at Trust’s Headquarters at Ladybridge Hall situated on Chorley New Road, Bolton. 

The names of those people who served as members of the Charitable Funds Committee, as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990 for the 12 months to March 2021 were as follows: 

|David Rawsthorn|Non-Executive Director (Chair)|
|---|---|
|Richard Groome|Non-Executive Director|
|David Hanley|Non-Executive Director|
|Carolyn Wood|Director of Finance|
|Ged Blezard|Director of Operations|
|Angela Wetton|Director of Corporate Affairs|



**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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Salman Desai Director of Strategy and Planning Lisa Ward Director of People 

The Head of Technical Accounts attended the meetings along with Independent examiners. 

## **SCHEME OF DELEGATION** 

For the period up to the 31[st] March 2021 the Trust Scheme of Delegation and level of authorised expenditure is detailed below in table 1. 

Table 1, Scheme of Delegation to 31[st] March 2021: 

|**Expenditure**|**Authorisation Limits**|
|---|---|
|Up to £2,499|Deputy Director of Finance or Head of<br>Technical Accounts or Director of Corporate<br>Affairs|
|£2,500 to £24,999|Director of Finance or Chief Executive|
|Above £25,000|Board of Directors on behalf of Corporate<br>Trustee|



## **NOTE: In line with Charitable Funds Committee decision, with the exception of flowers and retirements expenditure, all other expenditure requests are authorised by the Director of Finance. The scheme of delegation above is for reference.** 

## **RESTRICTED AND UNRESTRICTED FUNDS** 

The charity’s unrestricted fund was established using the model declaration of trust and all funds held on trust as at the date of registration were either part of this unrestricted fund or registered as separate restricted funds under the main charity. Subsequent donations and gifts received by the charity that are attributable to the original funds are added to those fund balances within the existing charity. 

The Corporate Trustee fulfils its legal duty by ensuring that funds are spent in accordance with the objects of each fund and by designating funds the Trustee respects the wishes of the donors to benefit patient care and the good health and welfare of staff. Where funds have been received, which have specific restrictions set by the donor; a restricted fund has been established. 

Funding held within the General or unrestricted legacy fund may be used in-line with the Charitable Aims as authorised by the Trustees without pre-existing or specific restrictions by donors or legators. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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The charitable funds available for spending during the 12 months reporting period have been allocated to the charitable fund managed in accordance with the North West Ambulance Service NHS Trust Scheme of Delegation. 

As at 31[st] March 2021 the charity comprised of 9 individual funds, namely: 

## _Unrestricted Funds:_ 

1. General Fund, including unrestricted legacies 

North West Ambulance Service NHS Trust General Fund for use against charitable aims and unrestricted legacy funds that are designated funds without specific areas and purposes. 

## _Restricted Funds:_ 

2. Mayor of Wigan Rapid Response Vehicle Fund 

3. Greater Manchester First Responders Fund 

4. Lancashire First Responders Fund 

5. Manchester First Responders Fund 

6. Cheshire and Mersey Responders Fund 

7. NHS Charities Together 

8. Cardiac Smart Fund (regional) 

9. Station Specific Funds 

Charitable funds received by the charity are accepted, held and administered as funds and property held on trust for purposes relating to the Health Service in accordance with the National Health Service Act 1977 and the National Health Service and Community Care Act 1990 and these funds are held on trust by the corporate body. 

The Corporate Trustee is responsible for ensuring that all charity related activity is managed effectively and it is therefore essential that key objectives are met, with actions implemented to safeguard the charity’s funds and assets. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Objectives and Strategy** 

The objectives of the Charitable Fund are defined in the Trust Deed as: 

“For the general or specific purposes of North West Ambulance Service NHS Trust or for a charitable purpose or purposes relating to the National Health Service” 

The aim of the North West Ambulance Service (NWAS) Charitable Trust is to fund education, projects and equipment to further benefit the health and wellbeing and safety of patients, staff and the wider community over and above the services that the Trust is commissioned to provide. 

Core Charity Priorities: 

1. To provide equipment, uniform and training for our volunteer Community First Responders 

2. To build awareness of life-saving skills and defibrillators in our communities 

3. To support NWAS staff with new equipment and better working environments 

Policies, procedures and reserves are regularly reviewed as the charitable trust remains committed to ensuring that there are sufficient funds to secure its objectives. 

## **Public Interest Benefit** 

The Corporate Trustee ensures that the _public interest benefit criteria_ , as detailed in the Charities Act 2011, are met by critically assessing each request for expenditure presented to the charity. Applications can be made by any member of North West Ambulance NHS Trust Staff with prior authorisation of their line manager and applications are only restricted by the availability of funds, the quality of the application and that the application meets the Charitable Aims of the Charity. 

Where possible, funds are used to provide benefit to a wide range of patients, and funds used for staff enablement are allocated to projects where a benefit to staff and/or patients can be demonstrated. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Reserve Policy** 

In accordance with Charity Commission guidance, the Corporate Trustee acknowledges that there is a requirement to hold reserves. The reserves policy should take into account future commitments from the general unrestricted funds held by the Charity. Assuming that funds have been designated appropriately and will be spent within a reasonable timescale the charity should not rely on the unrestricted designated funds for the absorption of overheads on a continuing basis. Therefore the level of reserves held in the general unrestricted funds of the charity should be sufficient to cover the annual support costs and overheads of the charity. 

The charity approves expenditure on a case by case basis taking into account the level of funds available and the Corporate Trustee reserves the right to cancel any past delegation and transfer monies to the general unrestricted funds of the Charity. This may be considered where designated funds have not been spent within a reasonable timescale or where the original purpose of the designation no longer exists. Likewise the Corporate Trustee may choose to designate funds for a particular purpose. 

## _Level of reserves_ 

As at 31[st] March 2021 the Corporate Trustee considers that a six month minimum reserve of £35k in the unrestricted general purpose fund should be permanently maintained. 

## **MONITORING** 

The Director of Finance and Head of Technical Accounts report on the progress of the reserves and make recommendations to the Charitable Funds Committee in order to comply with the policy. The Charitable Funds Committee has the authority to vary the minimum level of reserves. 

## **Investment Policy** 

Where NHS charitable funds have surplus monies in excess of the minimum reserves plus those required to fund commitments that have not yet been realised, Trustees may elect to invest some or this entire surplus in order to generate additional income to fund future charitable activities. 

Cash surpluses shall be held only in such public or private sector investments as approved by the Secretary of State and authorised by the Trustees and reviewed periodically. 

The Financial Accountant is responsible for periodically reporting the cash balances to the Director of Finance and the options available for investment.  The Director of Finance is responsible for authorising the investment of any trust funds. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Annual Review of Income and Expenditure 2020-2021** 

The net assets of the Charitable Funds as of 31[st] March 2021 are £963k. 

Overall net assets increased by £163k being the excess of income £354k over expenditure £191k. 

The general fund has received £180k in income, while restricted funds income amounted to £174k (£354k total). 

Total expenditure of £191k was spent as follows: 

- £188k on direct charitable activity; 

- £3k on support costs; 

Direct charitable activity expenditure included: 

- Purchase of new equipment, £112k (mainly defibrillators); 

- Staff Education and Welfare, £76k; 

## **COVID-19 Donations** 

## **NHS Charities Together Donations** 

During 2020/21, the Charity received significant donations from NHS Charities Together as a result of Captain Sir Tom Moore (Captain Tom) walking laps of his garden in aid of NHS Charities Together with the goal of raising £1,000 by his 100[th] birthday which attracted over 1.5 million donations.  He also featured in a cover version of You’ll Never Walk Alone and the proceeds also went to NHS Charities Together and managed to raise £32.79 million by his 100[th] birthday.  All members of NHS Charities Together received a proportion of the funds raised and the NWAS Charity received a total of £77,500 in April 2020, with a further donation of £50,000 received in December 2020. 

The purpose of the donations was to improve staff and volunteers health and wellbeing during the COVID-19 pandemic.  To date through the money donated solely by NHS Charities Together, the Trust has been able to fund the following projects.  Some of these initiatives have been delivered during the reporting period, however due to the impact on resource levels to identify and deliver projects, these will continue to be delivered throughout 2021/22. 

## • **Welfare Vehicles** 

To support staff welfare and wellbeing through the COVID19 Wave 2 and 2020/21 Winter Period, vehicles were hired from Arnold Clark to provide dedicated welfare vehicles located at ‘hot spot’ hospital sites to support PES and PTS staff with hot drinks and snacks, concentrating on peak hours of 12:00-00:00, but local management teams given the flexibility 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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to tailor to their local staff needs.  The welfare vehicles included a wider provisions offering including individually wrapped confectionary products, cereal bars, instant hot soups and large hot water dispensing flasks. 

- Insulated Water Bottles for Community First Responders 

- Picnic Benches and Seats for staff at Ambulance Stations. 

- **Manchester Stress Institute: 4 week Resilience Programme for 20 Managers:** 

   - A Health and Wellbeing Initiative to support Managers during the recovery phase of COVID. A bespoke coaching transformation programme designed to improve resilience, performance and recover of staff when working under pressure.  Programme to include 4 private consultations, 1 performance coach and a private consultation with a hypnotherapist and a Kickstarter Wellbeing Programme to supplement the plan consisting of Reboot the Adrenal Glands; Boost Energy; Improvement Digestion; Enhance Sleep; Increase concentration and Boost Memory.  This project is planned for delivery during 2021/22. 

- **Manchester Stress Institute 4 week Burnout Programme for Staff:** 

   - A Health and Wellbeing Initiative to support all staff during the recovery phase of Covid. Targeted on burnout and stress, this is a 4 week programme accessible via x 4 weekly live webinars that staff can attend and content is recorded and made available digitally for all staff to access.  This project is planned for delivery during 2021/22. 

In addition, during April 2020, Winifred Page set up her own challenge by walking 100 lengths of her driveway before turning 100 and managed to raise a total of £19,145.  At her request all funds will be restricted for use by Patient Transport Services. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Stage 2 - Grant Award to Ambulance Charities** 

In February 2021, the charity submitted a grant application to NHS Charities Together as NHS Charities Together identified a further £7m allocated by population across all the ambulance charities in England, Wales, Scotland and Northern Ireland.  The funds were received during April 2021 and will be accounted for in the 2021/22 annual report. 

The projects will be delivered over a 2 year period and the details are as follows: 

## 1. **Equip CFRs with Mangar Elk Lifting Cushions** 

This will enable CFRs to give early assistance to patients who have experienced a non-injury fall, reducing potential complications associated with long lies and prevent a double crewed ambulance (DCA) from attending the patient. 

## **2. Supply and install 125 community public access defibrillators (CPADs)** 

25 CPADs per county will be placed in areas that need it most.  CPADs are accessed by calling the ambulance service via 999 where the caller will be given the nearest address for a CPAD and the code to unlock the cabinet, whilst emergency crew is dispatched simultaneously. Providing emergency life support skills (basic life support) and access to early defibrillation within the first 4 minutes during out of hospital cardiac arrest increases the chances of survival to 80%. 

## **3. Purchase of JRCALC CFR Plus App** 

1,000 licences to be purchased which will enable the integration of the app and provide community first responders with additional updated resources on how to deal with medical emergencies, enhancing their knowledge and skills. 

## **4. Appoint 3 x Community Engagement Officers** 

To appoint 3 x Community Engagement Officers to engage with hard to reach communities in Liverpool, Blackburn/Burnley and Greater Manchester for a two year period.  It is hoped this will develop community first responder schemes within hard-to-reach communities to help to ensure that community first responder and bystander care can be delivered quickly across the whole region. 

## **5. To increase youth representation on the Patient and Public Panel (PPP)** 

To increase youth involvement on the PPP to enhance career prospects and create potential employees for the NHS. 

## **6. To develop an online youth zone** 

By creating a dedicated online youth zone, teachers/group leaders will benefit from having access to online resources in order to deliver sessions.  The creation of a new online resource hub 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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supports the trust in providing a digital offering to communities to continue important engagement work. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Projects Supported 2020/2021** 

The Charity continues to support and fund many projects authorised in line with the Scheme of Delegation.  Projects supported during 2020/2021 included: 

- CFR Training Equipment 

The training equipment was required for new CFR courses within in Cumbria.  The equipment included: 

      - An anti-choking trainer worn by students in CPR to learn the Abdominal Thrust Manoeuvre (Heimlich).  The trainer includes a foam back slap pad to allow students to practice backslaps as recommended by the UK Resuscitation Council and practice choking rescue protocols. 

      - A Laerdal Resusci Anne: an adult CPR training manikin with multiple feedback options that provide opportunity to focus on student competency. 

- AEDs & CPADs 

- The charity provided funding for the provision of Community Public Access Defibrillators (CPADs) and Automated External Defibrillators (AED). CPADs are placed into lockable steel, heated cabinets on the external of buildings and AEDs are located within buildings and require no additional power or heating.  The use of a CPAD/AED with effective CPR (Cardio Pulmonary Resuscitation) increases ROSC (Return of Spontaneous Circulation) from c.5% to a potential 75% for out of hospital cardiac arrests. 

- Resusci Anne Manikins 

- Chocolates for PTS Volunteer Car Drivers 

   - To thank PTS volunteers who provided their services during the pandemic.  The volunteers have been flexible and adaptable to all the changes implemented as a result of COVID-19. 

- Two full Community First Responder kits including defibrillators were purchased to equip new Community Responder Teams in Lancashire. 

- Plants for ambulance stations 

   - Plants for the rest areas at ambulance stations within East Lancashire to improve the environments during crew rest breaks aiding health and well-being. 

- Printing Charges – supporting Central Manchester Ambulance Football Club 

- To print the NWAS Charity logo onto the Central Manchester Ambulance Football Club kits to enter into the Emergency Service Football League.  The football club was created to assist with health and well-being and camaraderie at the ambulance station and has improved the moral of the whole ambulance station. 

- Refreshments for CFR CPD event 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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In addition to these projects and equipment purchases, the charity also funded gifts/buffets or flowers for: 

- 33 retirements 

- 4 babies 

- 12 bereavements/death in service 

## **Future Plans** 

The Charitable Funds Strategy was updated during the reporting period to reflect the current position of the charity.  The future development of the Charity will be investigated during 2021/22. 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **ACKNOWLEDGEMENT** 

The Corporate Trustee would like to extend its sincere appreciation to those that have contributed to the charitable funds through fundraising, donating, leaving legacies or gifts in lieu. 

Particular gratitude is extended to those who donate to the charity in times of personal bereavement or loss. 

We also take this time to thank corporate sponsors and grant giving trusts that have supported the charity during 2020/21 with fundraising activities, promotions or awarding of grant funding for or acceptance of projects and initiatives. We thank them and welcome their support for future years. 

The Corporate Trustee would also like to thank and acknowledge the support of our amazing staff and volunteers across the Trust. 

Approved on behalf of the Corporate Trustee. 


………………………………………………………………………………….. Dated ……24 November 2021………………… Daren Mochrie 

Chief Executive – North West Ambulance Service NHS Trust 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## **Statement of Trustee’s Responsibilities** 

The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the Charity's financial activities during the year, and of its financial position at the end of the year. In preparing financial statements that give a true and fair view, the Trustee should follow best practice and: 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation; 

- keep proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and which enables the Trustee to ensure that the financial statements comply with the requirements in the Charities Act 2011, the Charity (Accounts and 

- Reports) Regulations and the provisions of the trust deed; and Safeguard the assets of the Charity, therefore taking reasonable steps in the prevention and detection of fraud and other irregularities. 

The Corporate Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing the accounts.  The Charity trustees having given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. (Charities (Accounts and Reports Regulations 2008).  The financial statements set out have been compiled from, and are in accordance with, the financial records maintained by the Corporate Trustee. 

Approved by the Corporate Trustee and signed on its behalf by: 


…………………………………………………………………………………… Dated: ……24 November 2021……………….. 

Peter White 

Chairman, Board of Directors - North West Ambulance Service NHS Trust 


…………………………………………………………………………………… Dated: ………24 November 2021………………. Carolyn Wood, Director of Finance - North West Ambulance Service NHS Trust 

**Trustee’s Annual Report and Accounts Year Ended 31[st] March 2021** 

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## Independent Examiner’s Report to the Trustees of North West Ambulance Service NHS Trust Charitable Fund 

I report on the financial statements of North West Ambulance Service NHS Trust Charitable Fund for the year ended 31[st] March 2021, which are set out on pages 1 to 6. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the financial statements. 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 financial statements under section 145 of the 2011 Act; 

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

- state whether particular matters have come to my attention. 

This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made. 

## **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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect: 

- accounting records were not kept in respect of North West Ambulance Service NHS Trust Charitable Fund in accordance with section 130 of the 2011 Act; or 



- the financial statements do not accord with those records; or 

- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. 


Mark Surridge FCCA Mazars LLP First Floor 2 Chamberlain Square Birmingham B3 3AX 

Date: Jan 25, 2022 



CHARITABLE TRUST ACCOUNT- NORTH WEST AMBULANCE SERVICE NHS TRUST
North West Ambulance Service NHS Trust GhaTitable Fund
statement of Financial Activities and Income & Expenditure for the 12 month5 ended 31 March 2021
12 month5 to
31 March 2021
Totsl
Funds
£000
12 [r￿nthS to
31 March 2020
Total
Funds
£000
Note
Unrestricted
Funds
£000
Restricted
Funds
£000
Incom• and Endowmènts
Donation and Legacies
180
174
354
472
Total Income and Endowments
180
174
354
472
Expendlture
Raising Funds
Expenditure on Charitable Activities
37
150
Totsl Ex￿ndIt￿r&
37
191
154
Net IncomellExpenditurel
143
20
163
318
Net Movement in funds
143
20
163
318
Reconciliation of Funds
Total Funds brought fotward 1 April 2020
464
336
800
482
Total Funds carrièd forward 31 March 2021
607
356
963
800
Page 1

CHARITABLE TRUST ACCOUNT- NORTH WEST AMBULANCE SERVICE NHS TRUST
North West Ambulance Servlce NHS Trust Charltable Fund
Balance Sheet as at 31 March 2021
Notes
Unrestricted
Fund8
Re8lricted
Fund8
Totsl
Funds
31 klarch 2021
£000
Total
Funds
31 MÈrch 2020
£000
£000
£CK)O
Current Assèts..
Stock
C8sh al bank and in hand
609
388
997
Total Current A55et5
609
389
998
Creditors." Amounts falling due
within one year
1331
1351
Net Curr8nt Assets
607
356
963
Total Assets less Current Liabilitie5
607
356
Total Net A888t8
607
356
963
Funds of the Charity
R8slricled incom8 funds
Unrestricted income funds
10
356
356
336
607
607
464
Total Charlty Fund8
607
356
963
800
Notes 1 to 11 form p8rt of these 8ccounls.
Signed
Daren Mochrie, Chief Executive
Date..
24 November 2021
Page Z

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*x¢$$$ of1utsy￿y rg¢$wgd¢v$rtF* ¢4si$ofalmiThisi$rlw I￿¢￿￿tY Th$ ¢harlly lh￿￿[Or* rK)$wItr wmmllmgnls ana rk)¢othmillgd
CD5ts bwnd itsfxed GD51sofopEt&tionvthiGh4re detsiled In ￿4.
Th8T¢usiees havè rev￿Wed ItrEcash forecasisfora period of 2 Y￿Sfr￿ the dat8 Of apw0valofth￿èflnanclal statéfflénLqvthlth
If¢i¢g1¢ If*1 th¢ ¢f*rily￿lIh#v*SU1Ei¢￿rti 10 m¢¢1 11$ |ièbilili¢$a$ Irwf￿I duèforlhgjl Pèn(é. ThèTwSl¢¢$ h8veatso Ihè
impli￿tIOnS Df COVID.19 onttrEse cash knvlorecasts COTr51dert￿les a resuttof Ils atEratlnD explainedabove, even Ilm
furthtt Is r8cgivtyd Inthé 12 mOnth￿￿10d Ihbchanty sur[￿lant cashigsgnégsto pay￿1 costs.
Consequeth, t￿Trus(ee￿ arEconridETrtt￿1 GhEnlywill t￿￿5 lo wnllnuptoTr￿tt rts l&bili1￿5 thEytsllduE Tor8t th51
12 from I￿￿￿at￿OfapprUWal Orl￿fInancIal statéménls
Ibl Incorno and Endowm•nts
I Incomé Is 1￿c& th8 tharrty I￿0￿8. Il ￿ prthabl8 Ihat ￿11 b& r￿￿￿￿d th8 amDunl of
f¢¢oiv8blF m¢a$wSd r¢haw
DO￿110r￿. arè reCD9fvséd whÈn lh¢ c￿111¥ bgèn no11f￿ irt of thé amourtl ar￿ S¢llléménl dal$. In Ihg èvenl ￿al a donation
S￿￿eCt to corfitiDlls Ih3t requiie a lev￿ of Errforman￿ Ihe charity Is ￿lIt￿j to thp funds, t￿ ￿come 13 defe[r￿ llDt
until eith8r thosè co￿l￿nS gre fully m81. or th8 f￿r11th￿￿t Of thos8 cO￿rtiONS Is wwly control ot th8 charity 11
b6bk t￿1 those wll fulfi￿ ID thg periDd. Gifts In tsir Markel Val￿ al tirnF pl
rewpt.
Legacy gins we iecogn18a a case ty case bas￿ folknwThJ gra￿lThJ of prc&ate t￿ &j￿1￿1￿tralorleXecth0r e51ale
comMu￿al￿d ￿ wrllin9 trxyh thg ￿m￿nI And s8lllÈmÈnt dalg In èvgnt that lh￿ In fDTrm of an assgl othgr than ￿sh Dr a
asset Irth re￿nISed exch8nge, re￿nit￿Tr Is subieot ID Ihp gfthe belry r￿lab￿￿e£sUIablP￿tth8 degree
0froasc￿ab1e ￿C￿aCya￿d Ihetille io lheassethavl￿ tsttntranSf8￿8dtottr*Cha(ity.
lfiiereslon funds on depDSIt Is Inthded Wh￿ recewable afjd the amaunt ￿ bp measura r￿L￿ybyttrEc￿arty. normally
notif￿lI￿rn of thè in￿r￿1 Pahl tr pAyAtAè by bar&. D￿￿￿M￿S arè iÈcoonlsed dIvIdÈr￿ has And
iEen re￿￿ed Df divide￿ due. Th13 15 mtiFIce￿ ty our i￿est￿P￿ ad¥150r of the div¥￿d of the inYe5tment
rtfolio.
lel ExpAndtturÈ Rèeo9nltltsn
L￿￿1111￿$ arè as èxwdliurè aÈ stsDThas IhÉrè IÈ a1È9al or tonstMctsvÉ obl¥aUDThCOMmrttiry 1￿Cha￿ty lo Ihal ÉApÉrhlil￿. 11 k4
Db￿b￿t￿t5ettleMent￿ll be requited &nd the a￿0￿1 olthe Dbligalion be measured reliably.
l eKpendiiuie Is acwwled for on ba315. All ex￿￿e5 i￿l￿di￿ 5UPWrt ￿5t5 aThJ gOVerna￿e costs are OT
apportion8d toth8 applic3tA&&M￿d1lUr* h8adiws. Form￿8 Informat￿￿[￿ this3tm￿llon r￿t0 ￿t￿le) b8h)w.
Grants PaYatA&a￿ p3wént& third parnés In th8futhor￿cts of tharitabk9 Dbiécts ofttr*CharitV. In th8 cas8 of u￿0￿￿rtIOn￿l
9¢￿ ¢ff¢r Ihi$ is a¢¢rLEI lh¢ I¢¢WI nQtifl*d of 9r4rl ¥ivSrl. rW)trfI¢¥￿ glvp$ 1h¢ ¢¢4p￿rt1 0 t¢060ngblo
expectation t￿Y ￿111 receive Ihe ontryeai or ￿￿tt1-ye￿ grE￿L Grants ￿rdS Ihat ale subject to the recipieDt fulfilling pBrfor￿a￿e
co￿rtIoNs ts￿￿ accM8d r￿1￿￿nI has mllfl8d ollh8 giant anyi8malnlng unf￿￿111￿d co￿rtIOnall￿hl￿ ￿ that Qfdnl Is
ou15vkofthe oy)nitDI DIItrE
Provi¥￿S1orsranls are rnade whEll ihe inlertiuntD makeagra￿l has ID rKIFyenl Ihpre ￿ ￿￿eth￿ty&s lolhe
timiThJ oft￿￿￿[ant orth8 amountofgrant payth.
provision lor a Mubs￿ar9r¥￿l Is al rts Pro￿lvalU8￿Or8 Is due ov8r mor&than oTra s￿arfr(￿ dat8 of th8
¥warl. th*rg rb) unfJlfllW Mndlti￿s und¥r cofftlw of ¢hènty that p¢iMII Charity ts ¥vold m¥kln9
fulure payrDeDtlsl, 5eN*rnem 15 probable end Ihe etfeGt of d￿Ct￿nti￿ ￿ rnetetial. The d15COUDt r3te used rhe average rate otinYe51rne
4&ld In th& In ￿kniCh thé giant avrdrd IS made. This d￿￿nt ratè ts r￿ard￿d bw thè tmstéés as prOvid￿g the most curr￿1 aV￿labl8
eSlith$l¢ ofiFEopwrtunityG¢Ftof money1￿￿¢b￿ th¢ ithevolL*of Cf*fftly.
Idj AlloGation of ¥uppDrt and yoYern4nceco¥ts
Support G0513 have been alloc4ted bets¥een goVerna￿e costs costs. cos13 Co￿P￿Se el G05ts iDvolwry the
blic ￿￿ntabIlitY Ot lh8 chW and ILS complianc& wlth wulatson go￿ pr￿lIc8 Th8se cosLq I￿1￿& costs rélatéd io Ind8p8ndant
Gov$r￿n¢* ¢osi$ $wport M$t$ 1$1Oliny 10 ¢h8rilObl$ #Cl￿11￿$ bèèn Xmortio￿ ¢n expèr¢rtuit. Tr ak¢$lion of
and guwemance c0518 Is anaysed in llDte4.
Page3

CHARITABLE TRUST A¢COUNT- NORTH WEST AMBULANCE SERVICE NHS TRUST
Expèndknrè on tharltablé actlvltlè8
C051s of charitable aclivilEs indude grants made, govemance costs and an apwrtiOnTnent of suppori cos15 as Shov￿ in
note 4.
ifj
Irrecoverable VAT
IrreG0v8ra￿e VAT is charged again51 the 8xrkndilure headiry forwhiGh it was incurred.
Structure of Funds
Reslricled funds are funds ¥thich a￿ lo be used In accordance ￿1th specific reslriclions imposed by the donor. Where the
restriction reqUI￿S the gift lo be Investsd lo produce Income bui the Trustees have the power lo spend the capital. il is
classed as expendable endowmenl There a￿ no expendable endovérnents ai 31 March 2021.
Restricted funds In¢ludt lega¢y funds wh8re the donor has made knosw I￿1r non binding w$h&s orsthtro Trusi&•s. ai their
dis¢rtlion. have ¢rs¥ied a fund for a $p$¢ifi¢ purpDst. Thè Ttusitè f¢n¢¥$ Ipga¢y funds within Ihtr rtrsiricigd and
insures that Ihe funds 8re used in 8 waythat is WnSi$lenl ￿th the wshes of Ihp donDr.
Unrestricted income funds comprise those funds thich the Trustee 15 free to use for any purpose in furtheran￿ of Ihe
charitable objects.
The Charity has no endo￿nent funds. The majorfund5 held in both the restricted and unreslriGled Galegorie5 are di5c105ed
in note 10.
Fixed asset investments
The North West Ambulance Service NHS Charitable Trust has held no fixed asset investments in the financial year ended
31 March 2021.
Ro•li¥8d gains and 10¥¥oS
All g¥in$ and lo$$$s ¥r¢ t¥k*n 1¢ the siaitmtrni of Fin8n¢ial A¢tivi116$ 8$ thty ari¥t. Reali$8d gains and 10s$6$ 0
inve$tmeni¥ $r8 c¥l¢ul¥i#d ¥$ the diff8rencg betwt•n ¥¥ltrs proceeds and opèning matkgl v81utr Ipurchast dai• rf18i*rl.
Unrealised gains $rhd losse$ are G3lculthd as the differ8nGe betW88n the tnark81 value al the period end and opening
arkel value (purchase d*e rflalerl.
Ikl Change in the Basis of Accounting
The Accounts of the charitab￿ Trust have been prepared on a going con￿rn ba51S.
Stocks
Stocks arè valued al the lowerof cost and net reglisable value.
Related Party Transactlons
The Tw¥iee 1$ Ihtr North We$1 Ambul¥n¢e Servi¢e NHS Trust. All expendilurt made from the Charitable Fur￿$ are forthtr
btn8fil of th8 North Wesl Ambulsnce Service NHS Trust. During 2020121 nDne Df the members DI the NHS TTUSI Board or
senior NHS Trust staff or parties related lo Ihpm were benefioaries of the ChaDly. NWAS is the creditor in the Charitable
Funds A¢¢ouni$.
Analy818 of vOlun￿ry in¢om•
12 monthsto
12 monthslo
ReslriGted 31 Mareh 2021 31 March 2020
Funds
Total
Total
£000
£000
£000
Unrestric18d
Funds
£000
Donaiions from individuals and org8nisalions
Legatye$- General fund
198
244
178
294
308
46
354
472
Page 4

CHARITABLE TRUST ACCOUNT- NORTH WEST AMBULANCE SERVICE NHS TRUST
Expenditure on raising fund*
Un￿$t￿¢tea
Fund$
Restrl¢ted
Fund$
12 Month5 to 31
March 2021
12 Months tts
31 March 2020
£,000
£000
T•tsl
Tolal
Seeking donations
Total Exp•ndi¢ur• ¢Th ralslng lund$
In 201711B a dedicated post was created to help rai￿￿9 funds while Wi￿t0 this the Charitablefundsdidn't have this resource and didn
Incu￿ mls type ol¢¢sis. The post was krmlnaied In June 2019, so no Costs In 20121
loc*tion ￿ $upptrrt ¢o*ts
Ckncg tho a1￿CatIon of support cosis has been made lo IkvernaK4 Cosis. tho baLance is allo¢aled io charitab￿ Acuvi110S.
12 monthsto
Alacated
To charl￿ble
Actwibes
located to
12 ￿nth￿t0
31 March 2021
Governance
31 MarL* 2020
£000
£0
£wo
£wo
IndepBndenlExaminer'5 RemunEratio
AdministratiDn
rotal
alysiy of charit4bl• 8xp8ndiiur•
The Chadly undertook d1￿Ct charltable act1vil￿5 malnly on the provIs￿Th of $18ff Welfa￿ Énd the wrcha* of medkAI dnd surylc81
equipmentand sundrieswith regards to the First RespanderFunds
12 month¥to
12 mnlhsto
31 2020
undetlaken
diradly
£000
Support
Co$1$
£0
Total
£000
£wo
Staff Education and Wdfare
Purchase of New Equipment
Patient and Welfar
To*1
114
142
188
150
Ind•pBndent Examinerfy Remuneration
12 monihslo
12 mnthsto
31 Mar¢h 2020
Totsl
two
Total
£000
Ind&p8nd8nt E%amin8rfs R8mun8ration
Total Cost
kn?lysi$ of cyrr•nt ass•ts
lalSto¢ks
12 monihs10
12 mnthsto
31 March 2D20
Total
£000
£wo
Rawmateria15 and consum3blES
stocks r8lat8to m8dical and surgical 8quipm8nt and sundti8s h8ld byth8 Lancashirs First R&spond8rs
IblAnBty$i$ of ¢a$h and depo*its
12 to
31 Z021
Total
£000
31 2D20
£￿0
National Westminsier DepositAccount
997
P3go 5

CHARrrABLETRUST AcCOuNT-￿RTH￿EST AMBULANCE SERVICENHSTRUST
urAIBI l
31 Mar¢h
31 Mar&
ToLg1
£ODO
(Mherc￿drt￿r9
Cthercredl￿T8r￿￿8￿SumEoMEdaItheyeSre￿d bythethBityto3 TrEited PBrty. NDthW£31AmMBn￿ Ser¥r*NHSTiu*. ForcD51B IncutrBd bythB
MHST￿slo￿bBhBl10f1h￿(hBntry￿￿8fUrth8￿c8 DfthB chanw3ob￿c
10
Batsnce
31 March
T￿?￿fF￿r09
Unr85tiKIBd-GBnBr31 Fur￿5
£000
£000
244
299
Re$￿￿18d-0thBr Funds
37
CINnin9
£xP8￿Ed
31 PAwch
2020
Eooo
£￿0
£000
FlrslPo$ponO8rs CcwnMJntyFund
Gteatei PlaWesleYFlrsl Rfjswna8rs
Lan￿ShIre FiislResw￿1eis
Siabon Swllc
Ctadiacsmèrt
ChahlyTcg*th*r
&xndTotal
23
23
244
1154
N*n*¢lFund
O•$CYl￿On.￿atUr•4nd￿￿￿Os*0tth¥l￿Thd
otygcL%ol Ihis ￿$111¢1￿1 arè lo pre￿￿ volmtgèi Flrsl Respond8rT•ams in
Ihe Wisey& Cheshi*earea through la¢1￿ and a¢￿essIO tta1￿1n9ano￿t￿￿#1equI￿e￿L
FI￿tReSpOn￿ETSCL￿Th￿ntyFY
LEnca&hirg F¥stRBSpDr￿￿￿FUnd
The otyectsoflhis r¢slrtcteO are to prc4Th)te and volunteer Flrsl Re5ponOprTeams In
Ihe L8nc8$hirÈ8ie81hiwhlund r8bin9 8nd•y*55lotra￿ln98ndn￿￿￿￿1eq￿lp￿￿t.
MawA0lW￿art RRVFunO
ThB fund eBkblthBd ￿ pu￿h8s￿ m8￿&1￿ E R8splln￿ ryBIEling In
Mar￿*￿￿FIrSlRO$￿r￿érs ￿￿1$d￿è￿on￿lW9n $p*WlordevWFth8ntolan a*rtvoluiitswsofthècardl
a￿￿irt IhèilimmÉdialèv**ity-
stthn SpBcthc
Th£kgacyand d￿￿￿￿￿5(und5 a￿th8 ￿ndS￿lararvStrthdtQb8￿d TOra5PBCthW￿S￿Dr￿￿￿￿￿a
31 Plirch
2021
£oDo
2020
wel￿AM￿l￿¢￿Sla￿L
Curn￿a a￿￿TL￿pu[￿a5￿0l￿8￿8qulpThThl
cum￿8A￿￿uknCsS8r￿
Runcom Ambu￿￿￿5*11
Seobeignsthii
25
1S3
rs
R8strVXed￿yaCyl￿d$haYèb￿￿Iv￿&rO(￿￿th*Y￿￿O￿akn3¥0l£%k loru$&Caidiacsrnart
NWA81.
Ibl unifs1tKiBdf￿￿￿
R8EQUICB5
Inctxning
S￿rtè$
EaLinr
31 M¥¢h
)J20
C￿￿d
£ODO
£000
£0
£￿0
u￿B￿Cted-GU￿Bl3l Puw58Fund5
07
464
N￿O01F￿hd
Ncrth S￿lLE ThEg8nBi31 lund rew£58n15thB MO￿￿rOfg8￿8Tal lunds trtxnthB pfBIWU5 TfHJrNnknuknc4TTu5k ￿nd
tsènÈffdl Fund
5 gènèral obiad5 for aty tthankNÈ pur￿5￿ rttslin9 trj Ihè Norfh Wésl knbulancÉ SÈrvts NHS TTUSI Or
11 P¢$164l1n￿$￿m1Ev￿