## Amended 

These accounts are being resubmitted to replace the previously filed version. The original accounts contained an error which have now been corrected. 



BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
CONTENTS
Page
Trustees report
Statomont of trustees responsibilities
Independent auditor's report
Consolidated statement of financial activities
Consolidated balance sheet
Balance sheel
io
Consolidated statement of cash flows
li
Notes to the accounts
12- 21
2510312026

BOURNEMOUTH AND POOLE HEALTHCARE TRUST (I)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs. A J Daughters
Mr. A G Monahan
Mr. M Schuster-Bruce
Charity number
1122497
Company number
06430101
Registered office
Ward 10
Royal Bournemouth Hospital
Castle Lane East
Bournemouth
Dorset
United Kingdom
BH7 7DW
Audltor
TC Group
10 Bridge Street
Christchurch
Dorset
United Kingdom
BH23 IEF

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {11
TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT
FOR THE YEAR ENDEO 31 MARCH 2025
The trustees present their report and financial statements for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policios set out in note I to the accounts
Ind comply with tl)o charity's Memorandum and Articles of Association, the Companies Act 2006 and
'Accounti ng and Repoi"ting by Chcirities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordcince with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland
I FRS 1021"
Objectives and activities
The charity's objective is the advcincomont of health for the public benefit through the donation of medical
eqLJipment and other assets to University Hospitals Dorset NHS Foundation TrLlSt.
The charity's aims are desi£i)od to directly support and cidvance its charitable purposes. By delivering these aims,
the charity providos public benofit through acute and specialist hcalthcare services to people in Dorset and
neighbouring areas, ensuring that its clctivilies remain focused on achieving its stalod objectives.
The trusteos have adopted a strategic approach to achievin&i the charity's aims and objectives by planning
,Ictivities that align with its charitablo purposes, monitoring delivery, and reviewing impact to ensure ongoing
effL'Ctivene5S cind public benefit. Success is measured by monitoring servico del ivery of the subsidiary cigainst
planned objectives.
Thc trijstees have paid duc regard to PLiblic benef it when planning the charity's activitie5, in accordance with the
Charity Conimission's General Guidance on Public 8enefit (January 20131.
The charity'5 policy is to consult a nd discuss with cmployees, through unions, staff COLincils and <lt meetings,
mallers likely lo affect employees, iiitorosts, Information on matters of concern to employee5 is given through
information bulletins and reports which seek to achiove a coniinon awHreness on the part of all employees of
the fi nancial <ind economic factors affecting tho groLlP'S performance.
Achlevements and performance
2024125 has been another successful year of trading for the charity ar)d its subsidiary, Private Hec11th University
H05Pltals Dorset Limited Iformerly The Bournemouth Private Clinic Limited). The trading subsidiary has enjoyed
another successful year, resulting in a surplu5 for the charity of £232,23812024.' £329,181).
During the year the charity has strengthened its reserves holding to £2,902,81812024.. £2,670,580) which were
transferred to IhLJ new charity, see bolow. These reserves will continiie to provide a fun(J for donations as woll
as mciking future contributions towards hospital running costs. Tliese donatiDns a nd contributions will provide
f inancial support to initiatives that improve patient services and enhance pati ent experience.
Fin<incial review, future plans
It is the policy of the clitirity to build a nd maintain sufficiL'nt unrestricted funds so that il can f und planned fLlture
eqLJipment expenditure requirements. The trustees consider that reserves at this level will ensure that, in the
event of a significant drop in funding, they will be able to continue the charity's plannL'd funding commitments
and mtiintaiii It5 CLirrent activities while consideration is given to ways in wh ich additional funds may be ra ised.
This level of rL'serves has been maintained throughout the yiiar. Tl)ese reservils a nd activities will continue in the
new charity explained bolow.
The trustees have assessed the major risks to which the charity Is exposed, and a re satisfied that systems are in
place to rnitigate exposure to the major risks, and this will continue in the new charity.
Page I

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1}
TRUSTEES REPORT {CONTINUED)IINCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 MARCH 2025
Events since the year end and going concern
On l April 2025, the activities and operations of the charity were transferred to the new charity, Bournemouth
and Poole Healthcare Trust Icharity number.. 12120501, as set out in note 15 of the financial statements. The
new charity will continue to promote the objectives of this charity. Accordingly, these iiccounts have been
prepared on the break up basis, with the reserves held at tho year end being transferred to the now charity.
Structure, governance and management
The charity is a company limited by guarantee rcgi5tered in England and Wales with the company number
06430101. It is a registered charity (registered charity number 11224971. The provisions governing the company
are set out in its articles of association and in the Companies Act 2006.
Tho trustees, who are also the directors for the purpose of company law, and who served during the yoar and
up to the date of signature of the financial statements were..
Mrs. A J Daughters
Mr. R D Howell
(Appointed 01 March 20251
IAppointod 01 March 2025 and resigned 15 November 20251
(Appointod 01 March 20251
Mr. A G Monahan
Mr. M Schustor-Bruce
Mr. P Papworth
(Resigned 01 M<irch 20251
Mr. R Renaut
l Resigned 01 March 20251
Mr. M Mould
(Resigned 01 March 20251
The ch¢irity is govLJrned by the Board of Trustees, which is responsible for setting the strateg7ic dirLSCtion of the
organisation and the policy of the charity. The trustees are appointed by thÈi charity trustees and inducted bv
them. None of the trustees have any beneficial intorest in the compiiny. All of the trustees are mcmbL)rs of the
company and gLiarantco to contribute £1 in tho event of a winding up.
Private Hoalth University Hospitals Dorset Limited (formerly The Bournemouth Private Clinic Limited) is a wholly
owned subsidiary of the charity. It is a company limited by share5 and the charity holds one share with a nominal
value ol £1. It was transferred to the new charity on l April 2025.
Auditor
A Resolution to appoint auditors for thL' ensuing year will be considered at the annual general meeting. This will
consider alignment to the NHS TrLlSts external audit provider KPMG.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no i nformation of which they are aware which is rol?vant to the
audit, but of which the auditor is unaware. They hoive further confirmed that they have la ken appropriate steps
to identify such relevrint information and to establish that the auditor is aware of such information.
The trustees report was approved by the Board of Trustee5.
Andrew Monahan
2510312026
Mr. A G Monahan
Date
Page 2

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who cire also the directors OF Bournemouth and Poole Healthcare Trust 111 for the purposLi of company
law, are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and
United Kingdom Accounting Standards Iunited Kingdom Generally Acccpted Accounting Practice).
Company Law reqLiires the trustees to prepare accounts for each financial year which give a true and fair view of
the state of affairs of the charity cind of the incoming resources and application of resources, including the incomo
and expenditiiro, of the charitable comp¢iny for that year.
I n preparing these accounts, the trustees are required to..
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the Charities SORP,.
make judgements and estimcltes that are reasonable and prudent; and
prepare the accounts or) the going concern basis unless it is inappropriate lo presume that the charity will continue
in operation.
The trustees are responsible for koeping adequate accouiiting records thilt disclose with reasonablo accuracy clt anv
time the fin¢inci<il p051tior) of the charity and enciblo thom to ensure that the <iccounts comply with tho Comp<inies
Act 2006. Thoy are also responsible for safeguardinLY tho assets of the charity a nd honcc for taking reasonable steps
for the prevention and detection of frciud and other irregularities,
Pa8e 3

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {11
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
Opinion
We have audited the financial staternents of Bournemouth and Poole Healthcare Trust 111 (the 'parent charitable
company'l and its Subsidiary Ilogcthor the 'group'l for the year ended 31 March 2025 which comprise the
Consolidated Statement of Financial Activities (including the Income and Expenditure Account), the Consolidated
Balance Sheet, the Balance Shcet of the paront charitable company, the Consolidated Statement of Cash Flows and
note5 to the financial statements, including a summary of significant accounting policies. The fina ncial roporting
f ramework that has been applied in their preparation is applicAble law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 The Financiol Reporting Stondord upplicable in the UK and Republic of
Ireland Iunited Kingdom Gonorally Accoptcd Accounting Practice).
In our opinion, the f inancial statements.,
give a true and fair view of the state of the group's and parent charitable company's affairs as at year ended
31 March 2025, and of the group's incoming resources and application of resources, including its income and
expenditure, for the year then ended,.
havo beon properly prepared in accordance with united Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Cornpa nies Act 2006.
Bas15 for opinion
We conductod our audit in accordance with International Standards on Audiring l UK) IISAS IUKII and applicable l<lW.
Our responsi bilities under those standards are fiirthor described in the Auditor's responsibilities for the audit of the
financial statements section of our report. Wi3 are independent of the group ci nd parent chiiritable company in
accordance with the ethical requirements that ciro relpvant to our aLidil of the financial statements in tlie UK,
includinLy the FRC'S Ethical Standard, and we hic ve f ulf illed our otl)or ethicLiI responsibilitie5 in accordance with theso
roqLiirements. We beliove that the ciudit evidence we h<ive obtained is sufficient and appropriate to provido ti ba515
forouropinion.
Emphasis of m¢ltter - flnanclal statements prepared on a basss other than golng concern
We draw attention to the trustees, report section 'Events since the Year End and goi1i8 concern" and Accounting
Policies noto 1.2 of the financicil stcltements.
The activities and assets of the charity transferred to the new charity Bournemouth and Poole Healthcare Trust on
l April 2025 and for that reason a btlSiS other than the going concern basis in these financial statements has bien
considered a ppropriate.
Our roport is not modified.
Page 4

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
INDEPENDENT AUDITOR'S REPORT ICONTINUEDI
TO THE MEMBERS OF BOURNEMOUTH AND POOLE HEALTHCARE TRUST11}
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report thereon. The trustees aro rosponsible for the other information conliiined within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we, do not express any form of assur3nce conclusion thereon. Our
responsibility is to road tho other information and, in doinE so, consider whcth@r the other information is materially
inconslstent with the financial statements or our knowledge obtained in the course of the audit, or otherwise
appears to be materially misstated. If we identify such material inconsistencies or apparent Inateriol misstatements,
we are rcquirod to determine wl)ether this gives rise to a maleri¢il misstatement in the financial statements
themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In oiir opinion, bcisod ori tl)e work undertaken in the course ol our audit..
the information given in the trustees Report, which includes the directors, report prepared for the purposes
ol company law, for the financial year for which the financial statements cl re prepcircd is conslstent with the
financial 5tatement5,' and
tlie directors, report included within the trustees, report has been prepared in accordance with applicable
legal roquirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environmont obtained in the course of the
udit, we havo not identified matericil misslatLJmonts in ihe directors, reporl i ncluded within thc trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us lo report to you if, in our opinion..
addiquate accountii)g records have not been kept by the parent cliarita ble company, or returiis adequate for
our audit have not been received from branchos not visited by us,. or
the parent charit<ible company's financial statements are not in agreement with the accounting records and
retiirns,. or
certain disclosures of directors, remuneration specified by law are noi made,. or
we have not received all the information and explanations we require for our cl Lidil,. or
the trustees were not entitled to prepare the financial statements in accordance with the small compcinies,
regime and take advantage of the small companies, exen)ptions iii preparing the trustees, report and from the
requiromont to prepare a str<ltegic report.
Page 5

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF BOURNEMOUTH AND POOLE HEALTHCARE TRUST11)
Responsibilitles of trustee5
As explai ned more fully in the trusteos, responsibilitie5 Statement, thc trustees Iwho are cilso thl? directors of the
charitable company for the purposes of company lawl Lire responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and lor such internal control as the trustces
determine is nece553ry to enable the preparation OF financiril statements that are free from material misstatement,
whether due to fraud or error.
In preparing the financial statements, the triistees are responsible for Lissessing the group's cind parent chJritable
company's ability to continue a5 a going concern, disclosing, as applicable, rnatters related to going concern and
using tho Eoing concern basis of accounting Linless the trustees either intend lo liquidate the group or the parent
charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the f inancial statements
Our objoctives are to obtain reasonablc assurance about whother the financial statements as a whole aro froo from
material misstatement, whether due to fraud or error, and to issue an aLiditor's report that includes our opinion.
Reasonable assurance is cl high level of <issurance, but is not a gU<ifLintee thai an aLidit condiicted in ciccord<)nce with
ISAS l UK) will always detect a material mi5Statoment when it exists. Misstatements can 3rise from fraud or error cind
are considercd matorial if, individually or in the aggregate, they could reasonably bo expected to influence the
economic decisions of users ta ken on the basis of those financial statements.
I rregularitics, including fraud, aro instances of non-compliance with laws 3nd regulations. The extent lo which our
proccdures are capable of detecting irregularities, including fraud, is detailed below.
Extent to whlch the audit was considered capable of detecting irregularities, including f raud
The objectives of our ciudit, in respect to fraud, are.. to identify and assess the risks of matorial misstatement of the
financial st¢ltements duo to fraud,. to obtain sufficient appropriato audit evidence regardin&J the assessed risks of
malorial misstatement due to fraud. through dosigning and implementing appropriate respoiisos,, cl nd to rospond
appropriately to fraLid or suspectod fraud identified dLiring the audit. However, the primary rosponsibility for the
prevcnlion a nd detection of fraud rosts with both those charged with governance of the entity and its manageinent.
Our approach was as follows..
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the
f inancial statement5 from our general commercial and sector experience, and throiigh di5CUSsion with the
directors and other management las reqLiired by auditing standards), and discussed with the directors and
other mcincigement the policies and procedures regarding compliance with laws and reELilation5,'
We considered the legal and regulcltory frtimeworks directly applicable to the f in<incial statemenls reporting
framework IFRS 102, the Companies Act 2006 and the Chariti&is Act 20111 and the releva nt charity regulations
in the UK,.
We considerod tho ntlture of the industry, the control environinont cind business performcince, inclLiding the
key drivers for managemènt's remuneration.,
We commuiiicatL,d idc'ntified laws and regulations throughoLJt our team and remained alert to any iiidicalions
of non-compli&ince throughout thlb Liudit,.
We considored the procedLire5 a nd controls that the company hils established to address risks identified, 01
that otherwise prevent, dL.tL'r and detect fraLid,' and how senior management monitors thosL' programmès
and controls.
Pa8e 6

80VRNEMOVTH AND POOLE HEALTHCAflE TRUST111
INDEPEN DENT AUDITOR'S REPORT ICONTINVEDI
TOTHE MEMBERS OF 80URNEMOUTH AND POOLE HEALTHCAAE TRUST111
Based on inis understandina we designeJ our aJdit procedures io Ideniilv nor.-cemplian£e wllh such Igws and
ie8LilaiiOllS. Whtre ihe risK was coiisidered 10 be hi8lier, we perlormed a'Jdii procedure5 10 address each Idenlilied
Irobd risk.. These procedures irtclvd#d.. iesiin¥ manuol journals.. fevie'wing ihe linanci&l 5taiLimeni diiclosures and
iesiin8 10 supporiing docLtnwntèlion,' perlorr7ing analylica. procedures.. ane eiioLllflll8 ol niaiiaeeffteiTrt, and Ivere
designed 10 proviée ieasonable assuiance thai rhe linènclal staiemeois wèie free from Iraud or eiror.
Oivin8 10 Ihe inherent limitations ol an aLtdil, Ihere is In unavoldable risk Ihai ive may n?1 have deiecièd some
maieri31 rnissiaienienis in Ihe financial siatemanls, even ltriough Ive hav4> PlOF.erly planned perloimed ouf audit
in accoidèn&e wilh audiling Slall dèrds. For exarniple. Ihe fbriher romoved non-complionreivilh l8i%'s aid rcgiilatioThs
lirre8ulariliesl is Irom thp evenls and Iransaciion5 rellecied In Ihe financial siBiernenis, rhe le55 likely ltr￿e inhèrer,Ily
lirniied pro-edures requiied by auMiling standards wjuld id2nlily it. The risk is ?150 8Feater redardin8 irreiulaii'.ies
occurring d¥'e tg l¢avd railier ilian erfoi. 31 Irllltd involvgs inieniional coricealmen¢, 1¢.'8ery. colllision. om155ion or
misrepreseniiliion. We are n¢1 responsiblè Iof proveniin8 non-complian:e èrtd cannoi bè exptcied its deir*(( non-
complia-.,ce with all law5 and re8ulolions.
A further descripliGn ol our iespon5ibililies is availèble on Ihe Financial Repofriflg Kountil's websiie at..
¥V￿VI l¢c.or
Oui'.Wlark.
Slandai.
foiavdiiors
A,. di:af>-lQ
This df*scriplion forms pa,'t ol our auditor's (e?ort.
Use of our repoil
Thls repori Is n)?de solely t? the charltable compa".
's niernbe.. s, as è body, in accordance wlih Chapier 3 01 Pafi 16
ol ihe CompaniesAct 2006 Ov., ats8ii work l)as beeli undtirtaken so that we mi8hi stal& to the charilable cornpany's
nienib*rs Iblose mèlters wo Lirc re4LJired lo $13te 10 Ihcm irt iin aLidiiors' repori lor no eiher purpose. To thé
fulltsi exteni peimiiied by lav4. Ilie do ntsi accepi or as5urne resportsibilily 10 anyone other (han the chèriihble
company and Ihe chariiable CCil)pany's members as è body. for our audil work. lor Ihis rÉpuii, Of lor ihp c¢iThioriS
we have formed.
Ltscy Filer
15enlor Statufoiv Atsd410rl
loi and on bth•lf of YC Group
Statutory Auditor
Ofli£è' Chrislthurc￿1
Dare..
2pI,121.
Page 7

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Note5
Income and endowments from:
Fund raising activities
4,310,2 73 3,999,131
Investment income
76,219
63,470
Other income
24,927
Total income and endowments
4,411,419 4,062,601
enditure on:
Fundraising activities
Charitable activities
4,135,342 3,669,557
43,839
63,863
Total resources expended
4,179,181 3,733,420
Net income/{expenditurel for the year/
Net movement In funds
23?,?.38
329,181
Fund balances at l April 2024
2,670,580 2,341,399
Fund balances at 31 March 2025
2,902,818 2,670,580
The movements in funds all relate to unrestricted funds.
The statement of financial activities includes all gains and losses recogni5ed in the year.
All income and expenditure derive from discontinuing activities.
The stalernent of financial activities also complies with the req Liirement5 for an income and &'xpenditLire account
under the CompaniesAct 2006.
Page 8

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1)
CONSOLIDATED BALANCE SHEET
AS A T31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangiblo assots
Current a55etS
Debtors
Cash at bank ar)d in hand
li
245,672
3,894,101
85,004
3,783,184
4,139,773
3,868,188
Creditors: amounts falling due within
one year
12
11,236,955)
11,197,608)
Net current assets
2,902,818
2,670,580
Total assets less current liabilities
2,902,8 18
2,670,580
Income funds
Unrostricted funds
2,902,818
2,670,580
2,902,818
2,670,580
The accounts were approved by the TrLlStees on .25lQ.3IR02F.......
Andrew Monahan
Mr. A G Monahan
Trustee
Company Registration No. 06430101
Page 9

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1}
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Fixed assets
Investments
Current assets
Debtors
Cash at bank and in hand
li
47,313
3,071,499
3,085,097
3,118,812
3,085,097
Creditors., amounts falling due within
one year
12
1507,4451
1809,3851
Nel current assets
2,611,367
2,275,712
Total assets less current liabilitie5
2,611,368
2,275,713
Income funds
Unrestricted funds
2,611,3 68
2,275,713
2,6 11,3 68
2,275,713
The accounts were approved by the Trustees on
2510312026
Andrew Monahan
Mr. A G Monahan
Trustee
Company Registration No. 06430101
Page 10

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR EIVDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating activities
Cash generated from/labsorbed bvl
operations
14
110,917
772,433
Investing activities
Proceeds on disposal of tangible fixed
assets
Net cash generated from/(used inl
Investing activities
Net cash used In financlng activltles
Net increase/(decrea5e) in cash and cash
equivalents
110,917
772,433
Ccish and CLlSh equivalents ilt beginning of year
3,783,184
3,010,751
Cash and cash equivalents at end of year
3,894,101
3,783,184
Pa8ell

BOURNEMOUTH AND POOLE HEALTHCARE TRUST (I)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Bourneniouth and Poolc Healthcare Trust111 is a private company limited by guarantee incorporated in
England and Wales. The registered office is Ward 10, Royal Bournemouth Hospital, Castle Lane East,
Bournemouth, Dorset, BH7 7DW, United Kingdom. The directors of the company are the trustees. In the event
of the charity being wound up, the liability in respect of tlie guarantee is limited to £ I per member of the
charity.
1.1 Accounting convention
The accounts havo been prepared in accordance with the charity's governing document, the Companies Act
2006 and "Accounting and Reporting by Charities.. Statement of Rocommended Practice applicable to charities
preparing their accounts in accordanco with the Financial Reporting Standard applicable in the UK and
Ropublic of Ireland IFRS 1021" las amended for ¢iccounting periods CL)mmenci ng from l Janu<iry 20161. The
charity is a Pu blic Benefit Entity as defined by FRS 102.
The accounts are preparod in sterling, which is the function<il currency of the charity. Monetary amounts in
these financial statèments arc rounded to the nearest POLind.
The fincincial statements consolidate the results of the charity and it5 wholly owned subsidiary, Private Ilealth
University Hospitals Dorset Limited Iformcrly The Bournemouth Privalo Clin ic Li mitedl on a liiie-by-line basis.
A SQPcirate Statement of Finai)cial Activities and Incorne and Expenditiire Accoii nl for the chcirity hcls not been
prescnted because tho charity has taken advantage of the exemption afforded by section 408 of the
Companies Act 2006.
Break up basls
On l April 2025 the charity ceased operations, as set out in note 1.2, and all assets and liabililios are now
recognised on the break LIP basis.
1.2 Going concern
On l April 2Q25 The Bourriemouth and Poole Healthcare Trust 111 transferred as a going concern it5 activities
and assets to a newly registered charity Bournemouth and Poole Heallhc<ire Trust (charity number.. 12120501.
Tho charity operations and overall charitable purpose will continue unchanged in the new entity. The financial
statements have been prepared on the break up bic sis as thc operations ol The BoiirnemoLlth and Poole Hecilth
Trust 111 will continue in the new entity.
1.3 Charitable funds
Restrictecl funds are subject to specific conditions by donors as to how they may be used. There are no
restricted fLinds during the period.
1.4 Incoming resources
Incoming rL'sources froni fiindraising 7¢ Ctivities represent amounts rece.ivable in respect of thii provision OF
medical treatment to cuslomers during thL% period. It is recognised when the customer is admitted for
tretitment and measured at the fair va lue of the consideration receivabl e for the medical treatmei)t,
The trustees have reviewed tho classificition of the activities carried out by the wholly owned subsidiarv
and have deemed that they are to be disclosed as fundraising activities rather than as charitable activities.
Investment income is included in the accounts when receivable.
Page 12

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EAIDED 31 MARCH 2025
Accounting policies
(Continued}
1.5 Resources expended
A11 expeiiditure is accounted for on an accruals basis and has been classified under hoadings that aggregate
all costs related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent wilh use of resources. Expenditure includes any VAT which
annot be fully recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect naturo necessary to support them.
Govorn¢ince costs are the expenses incurred in fulfilling the charitable company's constitutional and statlltory
reqLiiremonls.
Gra nts payable are payments made to third parties in the furtherance of tho charitable objectives of tho Trust.
Single or multi-year grcints Ic re accoLinled for when either the recipient hcls a reasonable expectcltion that they
will receive cl Erarit cind the trustees have cigrecd to pay the grant without condition. or the recipieiit has a
reasonable expectation that they will receive a grant Ir nd any condition attaching to the grant is outside the
control of the Trust.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at C05t and subsequently measured at cost or valuation, net of
depreciLltion and any impLiirinent losse5,
Doprociation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives or) the following bases:
Equipmont
straight line over 4 years
Medical equipment
The gain or105S arising on the disposal of an asset is determi ned as the difference between the S¢ile proceeds
and the carrying value of the asset, and is recognised in net income/lexpend iturel for the year. This is detailed
in note 4 of the accounts.
based on specialist expert advice
1.7 Fixed asset investment5
Fixed asset invostments are initially measured at transaction price excluding transaction costs, and are
Slibsequently meAsured at fair valuo at oach reporting date. Changes in fair value are recognised in net
income/lexpenditurel for the year. Transaction costs are expensed as incurred.
A subsidiary is an entity controllèd by thè chtirity. Control is the power to govern the fi nancial and operating
policies of the entity so as to obtain benefits from its Activities.
I'he investmènt in the SLJbsidiary Private Health University Hospithls Dorset Limited (formerly Tl)e
Bournemouth Private Cl inic Limiti)dl is valued at cost.
Current asset investments relate to fixed term deposits and are stated at the lower of cost and net realisable
value.
Page 13

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policie5
{Continuedl
1.8 Cash and cash equivalents
Cash and C¢ish equivalents iiiclLide cash in hand, deposits held al call with banks, other short-term liquid
investments with original maturities of three months or le55, and bcink overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financi¢il Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are rocognised in the charity's balance sheet when the charity becomes party to the
contractual provision5 of the instrument.
Financi¢il ii ssets and liabilities Lire offset, with the net amounts presented in the financial statements, when
thcrc is a leglally enforceable right to Set off the recogiiised amount5 and tkiorc 15 an intention to soltle on a
net basi5 or to realise the a55et and settle tho liability simultlE neoiisly.
805icfinuncial assets
Basic financiol assets, which i nclLide debtors and cash and bank bcilances, are inititilly measurod at trans<lCtion
price including transaction cost5 Éind ciro subsequently carried at amortised c05t using the effective interest
method unless the arrangomonl constitutes Li financing transaction, wliere the trcinsJction is mecisured al tho
present valLlQ of the futiire. receipts discountod at a market rate ol interest. Financial assets classified as
receivable within one year are not a mortised,
Baslcflnonclal liobilities
Basic financial liabilities, including creditors are initially rocognised at transaction price unle55 the
arrangement constitutes cl fincincing transaction, where the debt instrument is measLired at the present value
OF the future payments discounted at a market rate of interest. Financial liabilities classified as P<lycible within
one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligation5 to pay for goods or services that have been acquired in the ordinary course of
operations from supplièrs. Amounts payable are classified as current liabilities il payment 15 due within one
year or less, If not, they are presented as non-current liabilities. Trade crcditors are recognised iiiitially at
transaction price ai)d SLib5Lquently measured at amortised cost usinu the effective interest method.
Page 14

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1}
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
In the application of tl)c charity's accounting policie5, the trustees i[ re required to make judgements, ostimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent froni other
Sources. The estimates and aSSOCll¢ tod assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying ossumplions are reviewod on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estim<lto is revised where the revision affects only that
period, or in the PL)riod of the revision and future periods where the rovision affects both current and future
periods.
Trade debtor recoverability
The trustees havo cissessed the recoverability of trado dcbtors and provided for doLibtful debt ¢iCcordin￿lIV.
This hils been calculated based on thL) trustees, judgement of amolinls owing to the charity up to the date of
signing the financial statcments.
Consolidated income from Fundraising activities
2025
2024
Private Health University Hospitals Dorset Limited turnover
3,768,236
3,674,844
Consumables recharged
542,037
324,287
4,310,273
3,999,131
Page 15

BOURNEMOUTH AND POOLE HEALTHCARE TRUST11)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EAIDED 31 MARCH 2025
4 Consolidated expenditure on Fundraising activities
2025
2024
Purchases
Training costs and subsistence
Insurance
4,035,847
3,136
8,820
3,416,807
8,413
15,413
1,648
Uniforms
360
Computer software and maintenance
Admin services
3,600
63,442
86,011
1,377
3,600
60,465
67,926
2,678
17,066
3,722
Financial services
Printi ng, postcige and stationery
Subscriptions
Sundry
Advertising
Depreciation
Bad debts written off (including movement on provisionsl
Staff training
33,299
2,326
600
600
2,342
68,877
1105,1661
1,690
4, 13S,342
3,669,557
Analysis by fund
Unrestricted fiinds
4,135,342
3,669,557
Pagp 16

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Consolidated expenditure on Charitable activities
2025
2024
Governance costs:
Audit fee
Bank charges
Legal fees
20,477
22,005
1,357
10,540
19,830
33,493
43,839
63,863
Trustees
None of the trustees lor any persons connected with them) received iL ny remuneration or benefits from the
cha rity during the year.
Consolidated net movement In funds
2025
2024
Net movement in funds is stated after charging/lcreditingl
Fees payable to the company's auditor for the audit of the group's fina ncial
statements
Depreciation of owned tangible fixed assets
20,477
10,540
2,342
Employees
There were no contr£lCted employees of the charity during the current or prior yLJar. From Soptember 2019,
,Idministrative and operating fLinctions of tlie charity were providod by staff contracted to University
Hospita15 Dorset NHS Foundation Trust. DLiring the yeJr ended 31 Marcli 2025, tlio charity's subsidiary was
ch¢irged f.63,44212024 - £60,4651 by University HosPlt¢Jls Oorset NHS F.oiindAtion Triist for services provided
by their stclff.
Page 17

BOURNEMOUTH AND POOLE HEALTHCARE TRUST11}
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Tangible fixed assets
Group
Equipment
Cost
At l April 2024
7,025
At 31 March 2025
7,025
Depreciation and impairment
At l April 2024
7,02S
Depreciation charged in the year
At 31 March 2025
7.025
Carrying amount
Al March 2025
At 31 March 2024
The charity had no tangible fixed assets at 3 1 March 2025 or 31 March 2024.
Page 18

BOURNEMOUTH AND POOLE HEALTHCARE TRUST111
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Income from the subsidiary's trading income
The charity owns the whole of the issiied ordinLiry share capital of Private l-lealth University Hospltals Dorset
Limited Iformerly The Bournomollth Private Clinic Limited), a company registered in England. The subsidiary's
principal activity is the management of private healthcare oper¢ltions. All activities hcive been consolidated
on a line by line basis in the Statement of Financial Activities. The total taxa ble profit is gifted to the charitv.
A summary of the results of the subsidiary is sliown below.,
2025
2024
Turnovor
Cost of sales
3,768,236
3,674,844
13,493,810) 13,092,520)
Gross profit
274,426
582,3 24
Administrative cxpenses
Net intorost receivable
Other income
1142,0651
17,387
24,928
1313,3711
6,796
Net income for the year
174,676
275,749
Gift Aid donatioii
1278,0911
1245,6461
Retained profit/llossl for the year
1103,4151
30,103
The Liggregale of the net assets, liabilities and funds WclS'.
2025
2024
Current assets
Current liabilities
AmoLinls owed from / Itol the charity
1,506.427
1,521,966
11,214,975) 11,127,099)
485,466
738,875
Funds (representing one ordinary share of £1 each)
Retain ed profit/l10ss1
29 1,451
394,866
Page 19

BOURNEMOUTH AND POOLE HEALTHCARE TRUST {1}
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
11 Debtors
Group
2025
Charity
2025
2024
2024
Amounts falling due within one year:
Trade debtors
Amounts due from related parties
Other debtors
Prepayments and accrued income
188,053
47,313
75,280
47,313
10,306
9,724
245,672
85,004
47,313
12 Credltors: amounts falling due within one year
Group
2025
Charity
2025
2024
2024
Trado creditors
Amounts due to group undortakings
Amounts duo to related parties
Accruals and deferred income
Other creditors
359,179
366.136
40,676
738,875
25,364
4,470
485,466
793,771
74,282
9,723
744,359
77,391
9,722
21,979
1,236,955
1,197,608
507,445
809,385
13 Related party transactions
The Charity and GroLlP are Lindiir the control of University Hospitals Dorset NHS Foundarion Trust (the
Hospital) by virtue of the powers Wlthin its Articles of Association.
During the year the Groiip received income totalling £542,03712024 £324,287) and mac5e purchases of
£2,fj72,71112024 £2,325,653) from the Hospitcil. As at 3 1 March 2025 a net balance of £793.771 was owed
to the Hospital12024 £744,359).
The TrLlStees are also Directors of the wholly owned tradir)g subsidiary, Private Health U niversity Hospitals
Dorset Limited Ifornierly The Bournemouth Private Clinic Limited).
Page 20

BOURNEMOUTH AND POOLE HEALTHCARE TRusr111
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14 Consolidated cash generated from operations
2025
2024
Surplus/ldeficitl for the year
232,238
329,181
Adjustments for..
Dcpreciation and impairment of tangible fixecl assets
Gain on disposal of fixed asset
Movements in working capital..
Ilncreasel/Decrease in debtors
I ncrease/l Decreasel in creditors
2,342
1160,6671
39,346
375,096
65,814
Cash generated fromllabsorbed by) operation5
110,917
772,433
IS Events after the reporting date
On l April 2025 The Bournemouth <ind Poole Healthcare Trust I I I transferrcd it S cl guinE concern its activitie5
and assets to a newly registered cliarity Bournemouth and Poole Healthcare Trust (charity nLimber'. 12120501.
The charity operations and overall charit£ible purpose will continuo un cha nged in the new entity. The net
assets to be transferred at l April 2025 are as stated in the Company Bala nce Sheet Ipage 101. The new charitv
and group remains under the control of tlie University Hospitals Dorset NHS Foundation Trust, as set out in
Note 13.
Page 21