## |||||Page| |---|---|---|---|---| |Trustees report||||1-2| |Statement of|trustees|responsibilities||| |Independent|auditor's|report||4-7| |Consolidated|statement|offinancial|actwities|| |Consolidated|balance sheet|||| |Ralance sheet||||10| |Consolidated|statement|ofcash flows||| |Notes to the accounts||||12-22| ## ## |Trustees||Mr. P Papworth|||| |---|---|---|---|---|---| |||Mrs. D Fleming|||| |||Mr. M Mould||(Appointed|1April 2021)| |||Mr. R Renaut||(Appointed|1April 2021)| |||Mr. M Schuster-Bruce||(Appointed|1April 2021)| |Charity number||1122497|||| |Company|number|06430101|||| |Registered|office|Ward 10|||| |||Royal Bournemouth|Hospital||| |||Castle Lane East|||| |||Bournemouth|||| |||Dorset|||| |||United
Kingdom|||| |||BH7 7DW|||| |Auditor||TC Group|||| |||3 Acorn Business Centre|||| |||Northarbour
Road|||| |||Cosham|||| |||Portsmouth|||| |||Hampshire|||| |||United
Kingdom|||| |||P06 3TH|||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## BOURNEMOUTH AND POOLE HEALTHCARE TRUST INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TOTHE MEMBERSOF BOURNEm0￿H AND POOLE HEALTHCARETRU Based on this understanding we designed our audit procedures tc* identlfy non-compliance with such laws 3hd regulations. Where the risk was considered to be higher, we performed audit procedures to address each Identifled fraud risk. These procèdures included.. testing manu31 journals,. reviewing the fin3nci31 statement disclosure5 and testing to supporting documentation; performing analytie31 procedures,. and ertquiring of management, and were designed to provide rea50nable assurance that the financi31 statements were free from fraud or error. Owing to the inheTent limitation5 of an 3udit, there is an unavoidable risk that we m3y not have deterted some material mi5Statements in the fin3ncial statements, even though we have properly planned and performed our audit in accordance with auditing stsndards. For example, the further removed non-ctrmpliance with laws and regulations lirre8ularitiesl is from ihe events and tr3ns3ctions reflected in the Iinancial statements, the less likelv the inherently limited procedures required by auditing standard5 would identify it. The risk is a150 Breater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional coNcè3lment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non.compliaTrce and cannot be expected to detect non-compliance with all laws and régulations. A further description of our responsibilities is available on the Financial Reporting Council'5 website at.. https'./lwww.frc.org.uVOur-Work/Audit/Audit-and-assurancelStandards-and-guid3ncelStsndards-and-guidance- forauditorslAuditors-responsibilities-for-audit/De5cription-of-auditor5-rèsponsibilitie5-ftrr-audit3spx. This description forms part of our auditols report. Use of our report This report 15 made solely to the charitsble company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companie5 Art 20D6. Our audit work h3s been undertaken 50 that we rnight state to the charitable company's members those mattcrs we are required to slate to them in an auditor5, rep(irt and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitsble company and the charitable company's members as a body, for our audit work, for thls report, or forthe opinions we have formed. James Blake FCA (Senior Statutory Auditorl for and on behalf of TC Group Statutgry Audltor Office.. Portsmouth 9 November 2022 ## ## ## |||||2022|2021| |---|---|---|---|---|---| ||||||as restated| ||||Notes|E|E| |Income from:|||||| |Fundraising
activities||||3,951,469|2,566,258| |Investment
income||||375|| |Totalincome||||3951844|2 566 258| |~ECh|||||| |Fundraising
activities||||3,710,801|2,403,752| |Charitable
activities||||65,034|217,603| |Total resources|expended|||3,775,835|2,621,355| |Net (expenditure)/income||for the year/|||| |Net movement|in funds|||176,009|(55,097)| |Fund balances|at 1April 2021|||1,637,178|1,692,275| |Fund balances|at 31March|2022||1,813,187|1,637,178| ## ## ## ||||||2022||2021|| |---|---|---|---|---|---|---|---|---| |||||Notes|E||E|| |Fixed assets||||||||| |Tangible assets||||10||3,747||62,771| |Current assets||||||||| |Debtors||||12|273,428||352,544|| |Cash at bank|and|in|hand||2,194,809||2,089,701|| ||||||2,468,237||2,442, 245|| |Creditors: amounts|||falling due within|13||||| |one year|||||(686,057)||(867,838)|| |Net current assets||||||1,782,180||1,574,407| |Total assets less current Rabilities||||||1,785,927||1,637,178| |Income funds||||||||| |Unrestricted|funds|||||1,785,927||1,637,178| |||||||1,785,927||1,637,178| ## ## |||||||2022||2021|| |---|---|---|---|---|---|---|---|---|---| ||||||Notes|E||E|| |Fixed assets|||||||||| |Tangible assets|||||10||||57,619| |Investments|||||||||1| ||||||||||57,620| |Current assets|||||||||| |Debtors|||||12|21,579|||| |Cash at bank|and|in|hand|||1,722,899||1,935,137|| |||||||1,744,478||1,935,137|| |Creditors: amounts|||falling due within||13||||| |one year||||||(329,934)||(504,766)|| |Net current assets|||||||1,414,544||1,430,371| |Total assets less current||||liabilities|||1,414,545||1,487,991| |Income funds|||||||||| |Unrestricted|funds||||||1,414,545||1,487,991| ||||||||1,414,545||1,487,991| ## ## ## |||||||2022|||2021|| |---|---|---|---|---|---|---|---|---|---|---| |||||Notes|E|||E||| |Cash flows from operating|||activities|||||||| |Cash generated|from/(absorbed
by)|||15||||||| |operations|||||||105,108|||(17,175)| |Net cash used|in investing||activities|||||||| |Net cash used|in financing||activities|||||||| |Net increase/(decrease)||in|cash and cash|||||||| |equivalents|||||||105,108|||(17,175)| |Cash and cash|equivalents||at beginning|ofyear|||2,089,701|||2,106,876| |Cash and cash|equivalents||at end ofyear||||2,194,809|||2,089,701| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||2022|2021| |---|---|---|---|---|---| |||||f|| ||||||as restated| |Private Health|University|Hospitals|Dorset Limited turnover|3,696,759|2,355,170| |Income from|hire ofequipment|||36,000|36,000| |Consumables|recharged|||218,710|175,088| |||||3,951,469|2,566,258| ## ## ## ## ## |||||||||||2022|2021| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||f|| ||||||||||||as restated| ||Purchases|||||||||3,314,477|2,061,230| ||Training costs and subsistence|||||||||4,880|228| ||Insurance|||||||||14,680|9,350| ||Telephone|||||||||8,407|8,244| ||Computer
software||and maintenance|||||||4,140|8,238| ||Admin services|||||||||31,238|29,365| ||Financial services|||||||||65,072|60,644| ||Printing,
postage and stationery|||||||||924|73| ||Subscriptions|||||||||12,438|7,999| ||Sundry|||||||||426|394| ||Advertising|||||||||600|4,482| ||Depreciation|||||||||59,025|59,025| ||Bad debts written||off (including||movement|||on provisions)||167,234|154,480| ||Irrecoverable|taxes|on fundraising|||activities||||27,260|| |||||||||||3,710,801|2,403,752| ||Analysis
by fund||||||||||| ||Unrestricted|funds||||||||3,710,801|2,403,752| |6|Consolidated|expenditure||on Charitable|||activities||||| |||||||||||2022|2021| |||||||||||f|f| ||Grants to The University|||Hospitals||Dorset|NHS Foundation||Trust:||| ||0913Robot Maintenance|||Contract|||||||200,000| ||0317Ward Equipment|||||||||12,970|| ||Governance|costs:|||||||||| ||Audit fee|||||||||7,722|10,527| ||Bank charges|||||||||12,572|7,064| ||Legal fees|||||||||31,770|12| |||||||||||65,034|217,603| ## |Consolidated|net movement|net movement|In funds||2022|2021| |---|---|---|---|---|---|---| ||||||f|f| |Net movement
in funds||is stated after charging/(crediting)||||| |Fees payable|to the company's||auditor for the audit ofthe group's|financial||| |statements|||||7,722|10,527| |Depreciation|ofowned|tangible fixed assets|||59,025|59,024| |Operating
lease charges||||||200,000| ## ## |Group|||Equipment
f| |---|---|---|---| |Cost|||| |At 1April 2021|||1,217,025| |At 31March|2022||1,217,025| |Depreciation|and impairment||| |At 1April 2021|||1,154,253| |Depreciation|charged|in the year|59,025| |At 31March|2022||1,213,278| |Carrying amount|||| |At 31March|2022||3,747| |At 31March|2021||62,772| ## ## ## |10|Tangible fixed assets|Tangible fixed assets||(Continued)| |---|---|---|---|---| ||Charity|||Equipment| |||||E| ||Cost|||| ||At 1April 2021|||1,210,000| ||At 31March|2022||1,210,000| ||Depreciation|and impairment||| ||At 1April 2021|||1,152,381| ||Depreciation|charged|in the year|57,619| ||At 31March|2022||1,210,000| ||Carrying amount|||| ||At 31March|2022||| ||At 31March|2021||57,619| ## ||||||2022|2021| |---|---|---|---|---|---|---| ||||||E|| |||||||as restated| |Turnover|||||3,696,759|2,355,170| |Cost ofsales|||||(3,087,665)|(1,906,584)| |Gross profit|||||609,094|448,586| |Administrative
expenses|||||(359,722)|(299,399)| |Net interest receivable|||||83|| |Interest|payable
and|similar charges||||| |Taxation|||||(27,260)|| |Net income for the year|||||222,195|149,187| |Gift Aid|donation|||||(354,184)| |Retained|profit/(loss)|for the year|||222,195|(204,997)| |The aggregate
ofthe||net assets, liabilities||and funds was:||| ||||||2022|2021| ||||||E|E| |Tangible|fixed assets||||3,747|5,152| |Current|assets||||744,978|507,108| |Current|liabilities||||(627,745)|(449,062)| |Amounts|owed from|/ (to) the charity|||250,403|85,990| |Funds (representing||one ordinary|share ofE1each)||1|1| |Retained|profit/(loss)||||371,382|149,187| ## ## |12|Debtors||||||| |---|---|---|---|---|---|---|---| |||||Group||Charity|| |||||2022|2021|2022|2021| ||Amounts|falling due within one year:||f|f|f|f| ||Trade debtors|||256,967|351,880||| ||Amounts|due|from related parties|||21,579|| ||Prepayments||and accrued income|16,461|664||| |||||273,428|352,544|21,579|| |13|Creditors:|amounts
falling due within one year|||||| |||||Group||Charity|| |||||2022|2021|2022|2021| ||||||f|f|f| ||Trade creditors|||191,344|271,701|48,211|159,209| ||Amounts|due|to group undertakings|||277,304|85,990| ||Amounts|due|to related parties|325,348|467,562||| ||Accruals|and|deferred
income|105,272|119,515|4,419|2,309| ||Other creditors|||64,093|9,060||257,258| |||||686,057|867,838|329,934|504,766| ## ## ## ## |15|Consolidated
cash generated|Consolidated
cash generated|from operations|from operations|from operations|2022|2021| |---|---|---|---|---|---|---|---| |||||||E|E| ||(Deficit)/surpus
for the year|||||176,009|(55,097)| ||Adjustments|for:|||||| ||Depreciation|and impairment|of|tangible|fixed assets|59,025|59,024| ||Movements|in working capital:|||||| ||Decrease in|debtors||||79,116|296,843| ||(Decrease)|in creditors||||(209,042)|(317,945)| ||Cash generated
from/(absorbed|||by) operations||105,108|(17,175)|