## **Bradford District Care NHS Foundation Trust Charitable Fund**
## **Charity Registration Number 1130011**
## **Annual Report**
**Year Ended: 31 March 2021**
## **Bradford District Care NHS Foundation Trust Charitable Fund**
## **Trustees’ Annual report for the year ended 31 March 2021**
## **Foreword**
The Corporate Trustee presents the Annual Report for the Bradford District Care NHS Foundation Trust Charitable funds together with the audited financial statements for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. The Charity’s annual report and accounts include the separately established funds for which Bradford District Care NHS Foundation Trust is the sole beneficiary.
The Corporate Trustee considers that there are no material uncertainties regarding the Charity's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
The Charity has a corporate trustee: Bradford District Care NHS Foundation Trust. The members of the Trust Board who served during the financial year were as follows:
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||**Executive and Associate Directors**|
|---|---|
|B Kilmurray|Chief Executive (to 28th June 2020)|
|T Patten|Chief Executive (from 7th September 2020)|
|L Romaniak|Director of Finance, Contracting & Facilities and Deputy Chief Executive (to 18th October 2020)|
|C Risdon|Interim Director of Finance (from 19th October 2020 to 31st January 2021)|
|M Woodhead|Director of Finance, Contracting & Estates (from 1st February 2021)|
|S Knight|Director of Human Resources & Organisational Development|
|P Hogg|Director of Corporate Affairs|
|S Ince|Interim Associate Director of Performance, Planning & Estates (from 19th October 2020 to 31st January
2021)|
|D Sims|Medical Director|
|T Rycroft|Chief Information Officer|
|P Scott|Chief Operating Officer, Interim Chief Executive (from 29th June 2020 to 6th September 2020) and
Deputy Chief Executive (from 19th October 2020)|
|P Hubbard|Director of Nursing, Professions & Care Standards, and Interim Chief Operating Officer (from 29th June
2020 to 6th September 2020)|
||**Non-Executive Directors**|
|C Elliott|Chair|
|G Armitage|Non Executive Director|
|S Lewis|Non Executive Director|
|C Panteli|Non Executive Director|
|M Ahmed|Non Executive Director (from 29th April 2020)|
|A Chang|Non Executive Director|
|Z Hussain|Non Executive Director|
## **Reference and Administrative Details**
The Charity consists of 9 individual funds at 31[st] March 2021. 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 and which meet the needs of the relevant donors. In accordance with the National Health Service Act 2006 and the National Health Service and Community Care Act 1990 these funds are held on trust by the corporate body.
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## **Trustee**
Bradford District Care NHS Foundation Trust is the Corporate Trustee of the Charitable Funds governed by the law applicable to Trusts, principally the Trustee Act 2000 and the Charities Act 1993, as amended by the Charities Act 2011. The Trust Board has devolved responsibility for the on-going management of funds to the Charitable Funds Committee which administers the funds on behalf of the corporate trustee.
The names of those people, who served as agents of the corporate trustee in 2020/21, as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990, were as follows:
|L Romaniak|Director of Finance, Contracting & Facilities and Deputy Chief Executive (to
18th October 2020)|
|---|---|
|C Risdon|Interim Director of Finance (from 19th October 2020 to 31st January 2021)|
|M Woodhead|Director of Finance, Contracting & Estates (from 1st February 2021)|
|P Scott|Chief Operating Officer, Interim Chief Executive (from 29th June 2020 to 6th
September 2020) and Deputy Chief Executive (from 19th October 2020)|
|P Hogg|Director of Corporate Affairs|
|A Chang|Non Executive Director|
|Z Hussain|Non Executive Director|
## **Day to Day Management of the Charity**
Mike Woodhead as Director of Finance, Contracting and Estates has day to day responsibility for the management of the Charity and must personally approve, on behalf of the corporate trustee, all expenditure over £1,000, with an upper limit of £10,000, using his delegated authority, in line with a scheme of delegated authority approved by the corporate trustee. The Charitable Funds Committee approves all expenditure over £10,000.
Stacey Pearson, Head of Financial Accounting acted as the principal officer overseeing the day to day financial management and accounting for the charitable funds during the year.
Catherine Jowitt, Charity & Volunteer lead, in a new role for 2020/21 has taken responsibility for the strategic leadership and growth of the charity.
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## **Principal Office**
Bradford District Care NHS Foundation Trust Trust Headquarters New Mill Victoria Road Saltaire Shipley Bradford BD18 3LD
## **Principal Professional Advisors**
## **Bankers**
Barclays Bank PLC 10 Market Street Bradford
## **Auditors**
KPMG LLP 1 Sovereign Square Leeds LS1 4DA
## **Structure, Governance and Management**
The charity’s unrestricted fund was established using the model declaration of trust and all funds held on trust at the date of registration were either part of this unrestricted fund or registered as separate restricted funds within the charity.
Subsequent donations 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 objectives of each fund, by designating funds the corporate trustee respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff.
Where funds have been received which have specific restrictions set by the donor, these have been managed accordingly.
Non-Executive members of the Trust Board are appointed by the Council of Governors and Executive members of the Trust Board are subject to recruitment by the Trust Board. Members of the Trust Board are not individual trustees under Charity Law but act as agents on behalf of the corporate trustee.
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Acting for the corporate trustee, the Charitable Funds Committee is responsible for the overall management of the charitable funds and is required to:
- Control, manage and monitor the use of the charity’s resources;
- Manage and monitor the receipt of all income;
- Ensure that “best practice” is followed in the conduct of all its affairs fulfilling all its legal responsibilities;
- Ensure that the approved Investment Policy, approved by the Trust Board as corporate trustee, is adhered to and that performance is continually reviewed and that ethical considerations are applied; and
- Keep the Trust Board fully informed on the activity, performance and risks of the charity
The Charitable Funds Committee meets twice a year. In 2020/21 they met in May 2020 and October 2020. Attendance at these meetings during 2020/21 is summarised in the table below.
|**Name**|**Number**
**of**
**business**
**meetings**
**attended**|**13 May 2020**|**8 October**
**2020**|
|---|---|---|---|
|Andrew Chang|2/2|**X**|**X**|
|Zulfi Hussain|2/2|**X***|**X***|
|Paul Hogg|2/2|**X**|**X**|
|Liz Romaniak|2/2|**X**|**X**|
|Patrick Scott|0/2|**-**|**-**|
*indicates Chair of the meeting -indicates apologies at the meeting
The Charitable Funds Committee Chair for the year was Zulfi Hussain.
The accounting records are dealt with by the finance department of Bradford District Care NHS Foundation Trust. In September 2020 the day to day administration of the charitable funds was transferred to the newly formed Charity Team, which includes the Fundraising Officer and Administrator.
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## **Risk Management**
The major risks to which the charity is exposed have been identified and considered. These have been reviewed and systems established to mitigate those risks. During the year where the charity has funds available for investment the Trustees consider those investments to carry a minimal risk. When investments are established, performance is reviewed and presented to the committee annually.
Internal audit reviews are undertaken by Audit Yorkshire. The last review carried out was 2019/20, resulting in a “significant assurance” audit opinion, with two minor recommendations that have been implemented..
## **Partnership Working and Networks**
Bradford District Care NHS Foundation Trust is the main beneficiary of the charity and Bradford District Care NHS Foundation Trust is a related party by virtue of being the corporate trustee of the charity. By working in partnership with the Trust, the charitable funds are used to best effect. When deciding upon the most beneficial way to use charitable funds, the corporate trustee has regard to the main activities, objectives, strategies and plans of the Trust.
## **Objectives**
The charity’s main objective is:
The trustee shall hold the trust fund to apply the income, and at its discretion, so far as may be permissible, the capital, either for the general or specific purposes of Bradford District Care NHS Foundation Trust or for all or any charitable purpose or purposes relating to the National Health Service (hereinafter referred to as “the objects”).
## **Annual Review**
In May 2020 the charitable funds were re-launched under the name Better Lives. The re-launch has enabled the charity to have a Trust wide and public presence which has led to increases in both income and expenditure.
The brand Better Lives;
- aligns with the Trust’s organisation strategy and strapline, _Better Lives, Together;_
- is consistent with the Trust’s strategic objective to support people to live to their fullest potential and be as healthy as possible; and
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- Support several of BDCFT’s strategic priorities for 2020/21, including; the Community Collaborative programme, the Children and Young peoples pathway, the Learning Disability Pathway and the All adults pathway for mental health.
To support the re-launch the charities purpose, vision, aims and values were refreshed.
**Our purpose** is to enhance the care provided by Bradford District Care NHS Foundation Trust through charitable activity.
**Our vision** is to create better lives by improving the physical and mental wellbeing of our patients, service users, carers and staff.
**Our charitable aims** are to create better lives by:
- improving service user experience and outcomes,
- improving our care environments,
- supporting the health and wellbeing of our staff and volunteers,
- enabling our staff to enhance their knowledge and skills,
- any other activity which supports the purpose and vision of the charity.
**Our Values** link to the Trust’s own values:
We Care: We act with respect and empathy, and always value difference We Listen We understand people’s views and respond to their individual needs We Deliver: We use donations wisely to make a positive difference
In February 2020 the Charitable Funds Committee, approved additional resources for a 12 month period to support the launch of the new charity strategy, with strategic leadership being provided by the existing Trust Volunteer Lead. Resource has been allocated to employ a fundraiser officer, administration support and communications support with all roles being successfully filled. Work has commenced to develop a 3-year strategy for the charity with key priority areas being to;
- Increase brand awareness and donner stewardship with staff, our partners and communities.
- Increase and diversify charitable donations made to the charity.
- Increase charitable activity through improved fund management.
- Develop our existing systems and processes to effectively manage the increased activity of the charity.
## **Income**
One of the purposes of the charitable funds re-launch was to have a public presence to enable a proactive approach to fundraising. As a result eleven fundraising events and activities have taken place. These included a staff member who has painted rocks for donations, running challenges including 5K run in May
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and running 4 days in a row from 4 Trust sites, re-launching Pennies from Heaven and the Staff Lottery and creating and selling service user designed Christmas Cards. The intention of these events was aimed at raising the profile of Better Lives and increasing the donor base by laying a foundation for further fundraising activities in the future.
Better Lives also secured its first corporate partner, P.E.C a local construction company which has committed to support the charity for 2 years.
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## **COVID-19 and NHS Charities Together**
As an affiliated member charity Better Lives has received a number of grants during 2020 to support staff, services users and volunteers in response to COVID19. This has shown a significant increase in the normal expected income of the charity. Some examples of the impact this funding has had includes:
- providing snacks, drinks and selfcare items for staff in the community and on wards who were wearing PPE for long periods and minimising movement across the site to reduce risk of infection spread.
- Supported staff working at home with health and wellbeing interventions under a Lively Up Yourself programme such as desk yoga, Zumba, Pilates, singing and a motivational speaker.
- Supported families and service users on the wards and in the community with lockdown activity packs including puzzle and colouring books.
- Provided benches for families waiting outside for children during CAMHS appointments, creating seating for staff to have a break outside and outdoor meetings with service users,
- A rainbow garden for service users and families at the Dementia Assessment Unit.
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## **Expenditure**
In addition to the COVID-19 expenditure charitable funds have supported more activities benefitting service users, carers and staff than ever before.
In general, the funds were used to purchase a variety of additional goods and services to complement those provided by the Trust.
During the year charitable funds were used to provide a therapeutic package of entertainment, singing and dancing to the service users on our Dementia Assessment Unit. This entertainment provides enormous pleasure to the service users, their carers and staff. Staff reported that it was a real pleasure to see how positively that all the service users interacted and became involved with the sessions. This was noticeable in service users facial expressions and engagement. In addition to this, housekeeping staff noted that all offered meals were consumed by service users and evidence from the daily fluid intake showed a positive increase in the daily fluid totals.
The charity supported a brushing babies campaign with the Community Dental Team to encourage new mums to clean their babies teeth. Six private day nurseries within the most deprived areas of Bradford received training and support from the Community Dental team at a time when most oral health promotion activity was paused nationally due to COVID-19.
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Oral health staff feedback _- ‘Its has been very exciting being involved in this campaign. Our aim is to help reduce tooth decay amongst our young children and it is great to see the day nurseries get involved and are keen to start toothbrushing with the children within their care. Without the charity funding we would not have been able to give these nurseries the opportunity to contribute to this evidenced based intervention’._
The charity secured funding from the Muslim Women’s Council and Ansari Welfare Trust UK to fund Quran Cubes. The cubes support access to Islamic scripture and create a calming environment for inpatient service users. One patient fed back that _“When I listen, I feel at peace, strong, rested, and feel like I did when I was happy as a child.”_ When asked when/how he listened, he said throughout the day and that he liked that he could take it with him and have it on when he’s doing other things such as cooking. He listens before bed, feels power/strength from it and is then able to go to sleep.
To support the healthy weight or service users in low secure services the charity funded activity trackers and indoor fitness equipment such as mats, resistance bands and water bottles for those supported on Thornton Ward.
With the restrictions experienced during COVID-19 less staff attended training and conferences but the charity was still able to support our workforce through the Sovereign Fund to access training including Unconscious Bias training for the Palliative Care team and Tongue Tied Training for Breast Feeding Champions.
Funding has provided key safes for Palliative care patients to support access of care staff to patients homes, and Christmas gifts for service users within the inpatient wards.
Total expenditure by the charitable funds during the year was £157,164.
During the year the charity received donations of £190,977 from a variety of sources, of which £158,100 was received from NHS Charities Together. The charity also received income relating to investments, of £48 and £154 from other trading activities. Total income for the charitable fund during the year was £191,179.
Total income in the year was £34,015 more than expenditure. The trustees continue to promote the use of the funds for the benefit of service users, carers and staff which is in line with the Charity’s objectives. Spending plans for key funds continue to be reviewed by the Charitable Funds Committee at each of its meetings.
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## **A Review of our Finances, Achievements and Performance**
The net assets of the charity at 31 March 2021 were £237,594 which is £34,015 more than the balance of £203,579 in 2019/20.
The charity continues to rely on donations, legacies and investment income as the main sources of income.
## **Investments**
The corporate trustee previously invested a proportion of its charitable funds with JP Morgan in their UK Equity Fund and the Bond Fund for Charities. The Trust was notified in 2016/17 by J P Morgan of their intention to wind up The UK Equity Fund for Charities and The Bond Fund for Charities.
J P Morgan had stated the reason for winding up the funds was that for a number of years the Fund had failed to attract a significant level of assets and in recent years has suffered outflows resulting in a substantial reduction in the amount of assets under management. Furthermore, it is not believed that substantial assets will be attracted in the future. As a result, National Westminster Bank (who are the Trustee of JP Morgan) in consultation with J P Morgan, has taken the decision to wind up the fund and informed the Charity Commission accordingly. There are no other new opportunities for investing with JP Morgan in the future.
Over recent years the Trust has explored a number of options in relation to the future investment of the funds and the investment portfolios available. In considering the options the Trust will always seek to balance ethical considerations and risk. Investment constraints include companies manufacturing alcoholic and tobacco products and any others which may bring criticism to the Trust in its health promotion and educational roles. At the Charitable Fund Committee meetings held during 2020/21 it was suggested that investments should be kept under review in the light of plans to develop that charity over the coming years.
## **Reserve Policy**
It is the responsibility of the corporate trustee to ensure that the funds are managed according to the regulations laid down by the Charity Commission.
Charitable Funds should only maintain balances which are reasonable in relation to the normal level of income and expenditure. As a guide, the Charity Commission recommends that balances should represent 3-5 years' worth of expenditure, thus reflecting the view that people donate money to be spent rather than saved.
The corporate trustee encourages the use of balances so that the service user, staff and carers of Bradford District Care NHS Foundation Trust can see the benefit of these donations.
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Since the start of COVID19 over £130 million has been donated to NHS Charities Together to support the health and wellbeing of NHS staff and volunteers, of which the Better Lives charity has gratefully received a share of the donations made nationally. It is important to note in respect of going concern, that the charity does not rely on the donations relating to COVID-19, in order to continue the scope of its operations.
## **Related Party Transactions**
The charity has related party transactions with Bradford District Care NHS Foundation Trust who administer the funds on behalf of the charity. These services are provided under a service level agreement.
In February 2020 the Charitable Funds Committee approved a revision to the cost of administering the funds on behalf of the charity that reflects the current resource input in supporting the daily running and statutory reporting for the Charity. The total costs in 2020/21 was £32,383. The increase in costs reflect inflationary uplifts and the new resources supporting the re-launch and re-branding of the charity.
## **The Future Vision of the Charity**
In late 2021 the charity intends to launch its Strategy for the next 3 years. The strategy will embed all the positive changes made in 2020/21 and set out aspirational targets for the future ensuring Better Lives not only survives but thrives, ensuring it has the greatest impact possible with the funds it receives.
## **Comment from the Trustee**
On behalf of the staff and patients who have benefited from improved services due to donations and legacies, the corporate trustee would like to thank all patients, relatives, carers and staff who have made charitable donations.
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## **Statement of Trustee’s responsibilities in respect of the Trustee’s annual report and the financial statements**
Under the trust deed of the charity and charity law, the trustee is responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and regulations. The trustee has elected to prepare the financial statements in accordance with UK Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the excess of expenditure over income for that period.
In preparing these financial statements, generally accepted accounting practice entails that the trustee:
- select suitable accounting policies and then apply them consistently.
- make judgements and estimates that are reasonable and prudent.
- state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- state whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements; and
- assess the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and
- use the going concern basis of accounting unless they either intend to liquidate the charity or to cease operations or have no realistic alternative but to do so.
The trustee is required to act in accordance with the trust deed of the charity, within the framework of trust law. They are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustee to ensure that, where any statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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## **By Order of the Trustee**
Signed:
Cathy Elliott Chair
Therese Patten Chief Executive
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## **Annual Accounts**
## **for the period**
**Period start date** 1st April 2020 **Period end date** 31st March 2021
|**Charity Name**
1130011
Bradford District Care Foundation Trust
Charitable Fund
**Charity No**
(if any)|**Charity Name**
1130011
Bradford District Care Foundation Trust
Charitable Fund
**Charity No**
(if any)|**Charity Name**
1130011
Bradford District Care Foundation Trust
Charitable Fund
**Charity No**
(if any)|**Charity Name**
1130011
Bradford District Care Foundation Trust
Charitable Fund
**Charity No**
(if any)|**Charity Name**
1130011
Bradford District Care Foundation Trust
Charitable Fund
**Charity No**
(if any)|1130011|1130011|
|---|---|---|---|---|---|---|
|**Section A: Statement of fnancial activities**|||||||
|**Recommended categories by activity**
**Details of own analysis**
**£**
**£**
**£**
**£**
**£**
**Incoming Resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
21,873 169,104
**190,977**18,562
Charitable activities
**-**-
Other trading activities
154
**154**-
Investments
5 43
**48**693
Separate material item of income
**-**-
Other
**-**-
**_Total_**
**22,032 169,147 - 191,179 19,255**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**|||||||
|||21,873|169,104||**190,977**|18,562|
||||||**-**|-|
|||154|||**154**|-|
|||5|43||**48**|693|
||||||**-**|-|
||||||**-**|-|
|||**22,032**|**169,147**|**-**|**191,179**|**19,255**|
## _**Resources Expended (Note 4)**_
|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|**Expenditure on:**
Trading Activities
- 192
**- 192**-
Charitable activities
- 9,180 - 109,012
**- 118,192**- 23,630
Separate material item of expense
- 3,987 - 34,793
**- 38,780**- 19,151
Other
**-**-
**_Total_**
**- 13,359 - 143,805 - - 157,164 - 42,781**
**_Net income/(expenditure) before investment gains/(losses)_**
**8,673 25,342 - 34,015 - 23,526**
**Net gains/(losses) on investments**
**-**-
**_Net income/(expenditure)_**
**8,673 25,342 - 34,015 - 23,526**
**Extraordinary Items**
**-**- 1,014
**Transfers between funds**
7,866 - 7,866
**-**-
**Other recognised gains/(losses):**
Gains and losses on revaluation of fxed assets for the charity’s own use
-**-**-
_Other gains (losses)_
-**-**
**_Net movement in funds_**
**16,539 17,476 - 34,015 - 24,540**
**_Reconciliation of Funds_**
Total funds brought forward
21,378 182,201 -**203,579**228,119
**_Total funds carried forward_**
**37,917 199,677 - 237,594 203,579**|
|---|---|---|---|---|---|
|||||||
||21,378|182,201|-|**203,579**|228,119|
||**37,917**|**199,677**|**-**|**237,594**|**203,579**|
Page 1 of 19
## **Section B: Balance sheet**
|**Section B: Balance sheet**|**Section B: Balance sheet**|**Section B: Balance sheet**|**Section B: Balance sheet**|**Section B: Balance sheet**|**Section B: Balance sheet**|
|---|---|---|---|---|---|
|**Total this year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
Intangible Assets
**-**
Tangible Assets
**-**
Heritage Assets
Investments
**-**
**_Total fxed assets_**
**- - - - -**
**Current assets**
Stocks
**-**
Debtors (Note 8)
10,485 1,015
**11,500**159
Investments
**-**-
Cash at bank and in hand (Note 11)
31,901 203,472
**235,373**224,116
**_Total current assets_**
**42,386 204,487 - 246,873 224,275**
4,469 4,810
**9,279**20,696
**_Net current assets/(liabilities)_**
**37,917 199,677 - 237,594 203,579**
**_Total assets less current liabilities_**
**37,917 199,677 - 237,594 203,579**
**-**
Provisions for liabilities
**-**
**_Total Net Assets or Liabilities_**
**37,917 199,677 - 237,594 203,579**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Creditors: **amounts falling due within
one year (Note 9)
**Creditors: **amounts falling due after
one year (Note 9)||||||
||**37,917**|**199,677**|**-**|**237,594**|**203,579**|
## **Funds of the Charity**
|Endowment funds
Restricted income funds (Note 14)
Unrestricted funds (Note 14)
Revaluation Reserve
**_Total funds_**||||**-**|-|
|---|---|---|---|---|---|
|||199,677||**199,677**|182,201|
||37,917|||**37,917**|21,378|
|||||**-**|-|
||**37,917**|**199,677**|**-**|**237,594**|**203,579**|
**Signed by two trustees on behalf of all the trustees**
**----- Start of picture text -----**
Date of
Signature Print Name
approval
Therese Patten 04.11.21
**----- End of picture text -----**
Page 2 of 19
Cathy Elliott
04.11.21
Page 3 of 19
## **Section C Notes to the accounts**
## **Note 1: Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with* ü accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* - Tick as appropriate
## **1.2 Going Concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern, please provide the following details or state “Not applicable”, if appropriate:**_
The financial statements have been prepared on a going concern basis which the Trustees consider to be appropriate for the following reasons;
The business model of the charity is such that its charitable activities are limited to those which it has sufficient funds to support from the excess of funding received over the costs of administering the charity. The charity therefore has no specific commitments and no committed costs beyond its fixed costs of operation which are detailed in note 15.2.
An explanation as to those factors that support the conclusion that the charity is a going concern;
The Trustees have reviewed the cashflow forecast for the financial year 2020/21 and for a period of 12 months from the date of approval of these financial statements and confirm that the charity will have sufficient funds to meet its liabilities as they fall due for that period.
The Trustees have also considered the implications of COVID-19 on the charities cash flow forecast and consider that as a result of its operating model explained above, even if no further funding is received in the 12 month period, the charity has sufficient cash reserves to pay all committed costs.
Page 4 of 19
**Section C Notes to the accounts (cont)**
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.1.
**----- Start of picture text -----**
Yes P * - Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting
policy;
Not Applicable
(ii) the reasons why applying the new
accounting policy provides more reliable and
more relevant information; Not Applicable
(iii) the amount of the adjustment for each line
affected in the current period, each prior
period presented and the aggregate amount of Not Applicable
the adjustment relating to periods before
those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes P * - Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
Not Applicable
(ii) the effect of the change on income and
expense or assets and liabilities for the Not Applicable
current period
(iii) where practicable, the effect of the change
in one or more future periods. Not Applicable
**----- End of picture text -----**
Page 5 of 19
**Section C Notes to the accounts (cont)**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes P * - Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
Not Applicable
(ii) for each prior period presented in the
accounts, the amount of the correction for Not Applicable
each account line item affected;
(iii) the amount of the correction at the
beginning of the arliest prior period presented Not Applicable
in the accounts.
**----- End of picture text -----**
Page 6 of 19
**Section C Notes to the accounts (cont)**
## **Note 2: Accounting policies**
_**Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.**_
## **2.1 Reconciliation with previous generally accepted accounting practice**
Please provide a description of the nature of each change in Not applicable, the Charity has adopted FRS 102 since 2015/16 accounting policy
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**----- Start of picture text -----**
Start of period End of period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated 0 0
**----- End of picture text -----**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period £ Net income/(expenditure) as previously stated** _Adjustments:_ **Previous period net income/(expenditure) as restated 0**
Page 7 of 19
**Section C Notes to the accounts (cont)**
## **2.2 Income**
_**This standard list of accounting policies has been applied by the charity except for those ticked “No” or “N/a”. Where a different or additional policy has been adopted then this is detailed in the box below.**_
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:|**Yes**|**No**|**N/A**|
|---|---|---|---|---|
||the charity becomes entitled to the resources;|P|||
||it is more likely than not that the trustees will receive the resources;||||
||the monetary value can be measured with sufcient reliability.||||
|**Ofsetting**|There has been no ofsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|**Yes**
P|**No**|**N/A**|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general|**Yes**|**No**|**N/A**|
||income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).|P|||
||In the case of performance related grants, income must only be recognised|**Yes**|**No**|**N/A**|
||to the extent that the charity has provided the specifed goods or services as||||
||entitlement to the grant only occurs when the performance related conditions|P|||
||are met (5.16 FRS 102 SORP).||||
|**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when|**Yes**|**No**|**N/A**|
||there has been grant of probate, the executors have established that there||||
||are sufcient assets in the estate and any conditions attached to the legacy|P|||
||are either within the control of the charity or have been met.||||
|**Government grants**|The charity has received government grants in the reporting period|**Yes**|**No**|**N/A**|
||||P||
|**Tax reclaims on donations**|Gift Aid receivable is included in income when there is a valid declaration|**Yes**|**No**|**N/A**|
|**and gifts**|from the donor. Any Gift Aid amount recovered on a donation is
considered to be part of that gift and is treated as an addition to the same|||P|
||fund as the initial donation unless the donor or the terms of the appeal||||
||have specifed otherwise.||||
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related|**Yes**|**No**|**N/A**|
|**performance related grants**|goods or services or met the performance related conditions|||P|
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset|**Yes**|**No**|**N/A**|
||could be exchanged) unless impractical to do so.|||P|
||The cost of any stock of goods donated for distribution to benefciaries is|**Yes**|**No**|**N/A**|
||deemed to be the fair value of those gifts at the time of their receipt and||||
||they are recognised on receipt. In the reporting period in which the stocks|||P|
||are distributed, they are recognised as an expense at the carrying amount of||||
||the stocks at distribution.||||
||Donated goods for resale are measured at fair value on initial recognition,|**Yes**|**No**|**N/A**|
||which is the expected proceeds from sale less the expected costs of sale, and
recognised in ‘Income from other trading activities’ with the corresponding|||P|
||stock recognised in the balance sheet. On its sale the value of stock is||||
||charged against ‘Income from other trading activities’ and the proceeds from||||
||sale are also recognised as ‘Income from other trading activities’.||||
||Goods donated for on-going use by the charity are recognised as tangible|**Yes**|**No**|**N/A**|
||fxed assets and included in the SoFA as incoming resources when receivable.|||P|
||Gifts in kind for use by the charity are included in the SoFA as income from|**Yes**|**No**|**N/A**|
||donations when receivable.|||P|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at|**Yes**|**No**|**N/A**|
|**facilities**|the value of the gift to the charity provided the value of the gift can be
measured reliably.|||P|
||Donated services and facilities that are consumed immediately are recognised|**Yes**|**No**|**N/A**|
||as income with an equivalent amount recognised as an expense under the
appropriate heading in the SOFA.|||P|
|**Support costs**|The charity has incurred expenditure on support costs.|**Yes**
P|**No**|**N/A**|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is|**Yes**|**No**|**N/A**|
||described in the trustees’ annual report.|||P|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount|**Yes**|**No**|**N/A**|
Page 8 of 19
|**royalties and dividends**|receivable can be measured reliably.|
|---|---|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in|
|**subscriptions**|Donations and Legacies.|
||Membership subscriptions which gives a member the right to buy services or|
||other benefts are recognised as income earned from the provision of goods|
||and services as income from charitable activities.|
|**Settlement of insurance**|Insurance claims are only included in the SoFA when the general income|
|**claims**|recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an|
||item of other income in the SoFA.|
|**Investment gains and losses**|This includes any realised or unrealised gains or losses on the sale of|
||investments and any gain or loss resulting from revaluing investments to|
||market value at the end of the year.|
**----- Start of picture text -----**
P
Yes No N/A
P
Yes No N/A
P
Yes No N/A
P
Yes No N/A
P
**----- End of picture text -----**
Page 9 of 19
**Section C Notes to the accounts (cont)**
## **2.3 Expenditure and liabilities**
|**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal
**Yes**
**No**
**N/A**
or constructive obligation committing the charity to pay out resources and the
P
amount of the obligation can be measured with reasonable certainty.
**Governance and support**
Support costs have been allocated between governance costs and other
**Yes**
**No**
**N/A**
**costs**
support. Governance costs comprise all costs involving public accountability of
P
the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity
**Yes**
**No**
**N/A**
cost categories on a basis consistent with the use of resources, eg allocating
P
property costs by foor areas, or per capita, staf costs by the time spent and
other costs by their usage.
**Grants with performance**
Where the charity gives a grant with conditions for its payment being
**Yes**
**No**
**N/A**
**conditions**
a specifc level of service or output to be provided, such grants are only
P
recognised in the SoFA once the recipient of the grant has provided the
specifed service or output.
**Grants payable without**
Where there are no conditions attaching to the grant that enables the donor
**Yes**
**No**
**N/A**
**performance conditions**
charity to realistically avoid the commitment, a liability for the full funding
P
obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Yes**
**No**
**N/A**
P
**Deferred income**
No material item of deferred income has been included in the accounts.
**Yes**
**No**
**N/A**
P
**Creditors**
The charity has creditors which are measured at settlement amounts less any
**Yes**
**No**
**N/A**
trade discounts
P
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then
**Yes**
**No**
**N/A**
subsequently measured at the best estimate of the amount required to settle
P
the obligation at the reporting date
**Basic fnancial instruments**
The charity accounts for basic fnancial instruments on initial recognition
**Yes**
**No**
**N/A**
as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per
P
paragraphs 11.17 to 11.19, FRS 102 SORP.|**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal
**Yes**
**No**
**N/A**
or constructive obligation committing the charity to pay out resources and the
P
amount of the obligation can be measured with reasonable certainty.
**Governance and support**
Support costs have been allocated between governance costs and other
**Yes**
**No**
**N/A**
**costs**
support. Governance costs comprise all costs involving public accountability of
P
the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity
**Yes**
**No**
**N/A**
cost categories on a basis consistent with the use of resources, eg allocating
P
property costs by foor areas, or per capita, staf costs by the time spent and
other costs by their usage.
**Grants with performance**
Where the charity gives a grant with conditions for its payment being
**Yes**
**No**
**N/A**
**conditions**
a specifc level of service or output to be provided, such grants are only
P
recognised in the SoFA once the recipient of the grant has provided the
specifed service or output.
**Grants payable without**
Where there are no conditions attaching to the grant that enables the donor
**Yes**
**No**
**N/A**
**performance conditions**
charity to realistically avoid the commitment, a liability for the full funding
P
obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Yes**
**No**
**N/A**
P
**Deferred income**
No material item of deferred income has been included in the accounts.
**Yes**
**No**
**N/A**
P
**Creditors**
The charity has creditors which are measured at settlement amounts less any
**Yes**
**No**
**N/A**
trade discounts
P
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then
**Yes**
**No**
**N/A**
subsequently measured at the best estimate of the amount required to settle
P
the obligation at the reporting date
**Basic fnancial instruments**
The charity accounts for basic fnancial instruments on initial recognition
**Yes**
**No**
**N/A**
as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per
P
paragraphs 11.17 to 11.19, FRS 102 SORP.|**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal
**Yes**
**No**
**N/A**
or constructive obligation committing the charity to pay out resources and the
P
amount of the obligation can be measured with reasonable certainty.
**Governance and support**
Support costs have been allocated between governance costs and other
**Yes**
**No**
**N/A**
**costs**
support. Governance costs comprise all costs involving public accountability of
P
the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity
**Yes**
**No**
**N/A**
cost categories on a basis consistent with the use of resources, eg allocating
P
property costs by foor areas, or per capita, staf costs by the time spent and
other costs by their usage.
**Grants with performance**
Where the charity gives a grant with conditions for its payment being
**Yes**
**No**
**N/A**
**conditions**
a specifc level of service or output to be provided, such grants are only
P
recognised in the SoFA once the recipient of the grant has provided the
specifed service or output.
**Grants payable without**
Where there are no conditions attaching to the grant that enables the donor
**Yes**
**No**
**N/A**
**performance conditions**
charity to realistically avoid the commitment, a liability for the full funding
P
obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Yes**
**No**
**N/A**
P
**Deferred income**
No material item of deferred income has been included in the accounts.
**Yes**
**No**
**N/A**
P
**Creditors**
The charity has creditors which are measured at settlement amounts less any
**Yes**
**No**
**N/A**
trade discounts
P
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then
**Yes**
**No**
**N/A**
subsequently measured at the best estimate of the amount required to settle
P
the obligation at the reporting date
**Basic fnancial instruments**
The charity accounts for basic fnancial instruments on initial recognition
**Yes**
**No**
**N/A**
as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per
P
paragraphs 11.17 to 11.19, FRS 102 SORP.|**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal
**Yes**
**No**
**N/A**
or constructive obligation committing the charity to pay out resources and the
P
amount of the obligation can be measured with reasonable certainty.
**Governance and support**
Support costs have been allocated between governance costs and other
**Yes**
**No**
**N/A**
**costs**
support. Governance costs comprise all costs involving public accountability of
P
the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity
**Yes**
**No**
**N/A**
cost categories on a basis consistent with the use of resources, eg allocating
P
property costs by foor areas, or per capita, staf costs by the time spent and
other costs by their usage.
**Grants with performance**
Where the charity gives a grant with conditions for its payment being
**Yes**
**No**
**N/A**
**conditions**
a specifc level of service or output to be provided, such grants are only
P
recognised in the SoFA once the recipient of the grant has provided the
specifed service or output.
**Grants payable without**
Where there are no conditions attaching to the grant that enables the donor
**Yes**
**No**
**N/A**
**performance conditions**
charity to realistically avoid the commitment, a liability for the full funding
P
obligation must be recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Yes**
**No**
**N/A**
P
**Deferred income**
No material item of deferred income has been included in the accounts.
**Yes**
**No**
**N/A**
P
**Creditors**
The charity has creditors which are measured at settlement amounts less any
**Yes**
**No**
**N/A**
trade discounts
P
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then
**Yes**
**No**
**N/A**
subsequently measured at the best estimate of the amount required to settle
P
the obligation at the reporting date
**Basic fnancial instruments**
The charity accounts for basic fnancial instruments on initial recognition
**Yes**
**No**
**N/A**
as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per
P
paragraphs 11.17 to 11.19, FRS 102 SORP.|
|---|---|---|---|
||P|||
Page 10 of 19
**Section C Notes to the accounts (cont)**
## **2.4 Assets**
|**Tangible fxed assets for use**
These are capitalised if they can be used for more than one year, and cost at least
£5,000
**by charity**
They are valued at cost.
**Yes**
**No**
**N/A**
P
The depreciation rates and methods used are disclosed.
**Intangible fxed assets**
The charity has intangible fxed assets, that is, non-monetary assets that do
**Yes**
**No**
**N/A**
not have physical substance but are identifable and are controlled by the
P
charity through custody or legal rights. The amortisation rates and methods
used are disclosed.
They are valued at cost.
**Yes**
**No**
**N/A**
P
**Heritage assets**
The charity has heritage assets, that is, non-monetary assets with historic,
**Yes**
**No**
**N/A**
artistic, scientifc, technological, geophysical or environmental qualities that
P
are held and maintained principally for their contribution to knowledge and
culture. The depreciation rates and methods used are disclosed.
They are valued at cost.
**Yes**
**No**
**N/A**
P
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar
**Yes**
**No**
**N/A**
investments are valued at initially at cost and subsequently at fair value
P
(their market value) at the year end. The same treatment is applied to
unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash
**Yes**
**No**
**N/A**
equivalents with a maturity date of less than 1 year are treated as current
P
asset investments
**Stocks and work in progress**
Stocks held for sale as part of non-charitable trade are measured at the lower
**Yes**
**No**
**N/A**
or cost or net realisable value.
P
Goods or services provided as part of a charitable activity are measured at net
**Yes**
**No**
**N/A**
realisable value based on the service potential provided by items of stock.
P
Work in progress is valued at cost less any foreseeable loss that is likely to
**Yes**
**No**
**N/A**
occur on the contract.
P
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on
**Yes**
**No**
**N/A**
initial recognition at settlement amount after any trade discounts or amount
P
advanced by the charity. Subsequently, they are measured at the cash or
other consideration expected to be received.
**Current asset investments**
The charity has investments which it holds for resale or pending their sale
**Yes**
**No**
**N/A**
and cash and cash equivalents with a maturity date less than one year. These
P
include cash on deposit and cash equivalents with a maturity date of less than
one year held for investment purposes rather than to meet short term cash
commitments as they fall due.
They are valued at fair value except where they qualify as basic fnancial instruments
**Yes**
**No**
**N/A**
P|£5,000|£5,000|£5,000|
|---|---|---|---|
||||P|
Page 11 of 19
## **Section C Notes to the accounts (cont)**
## **Note 3: Analysis of Income**
**----- Start of picture text -----**
Analysis Unrestricted Restricted Endowment Total Prior year
funds income funds funds funds funds
£ £ £ £ £
Donations and legacies: Donations and gifts - General 21,873 10,112 31,985 18,562
Donations and gifts - Covid 19 Specific 158,992 158,992 0
Gift Aid 0 0
Legacies 0 0
General grants provided by
government/other charities 0 0
Membership subscriptions and
sponsorships which are in substance
donations 0 0
Donated goods, facilities and services 0 0
Other 0 0
Total 21,873 169,104 0 190,977 18,562
Charitable activities: 0
Total 0 0 0 0 0
Other trading activities: Sale of Christmas Cards 154 154
Total 154 0 0 154 0
Income from investments: Interest income 5 43 48 693
Dividend income 0
Rental and leasing income 0
Other 0
Total 5 43 0 48 693
Separate material item of 0
income: Total 0 0 0 0 0
Conversion of endowment funds into
Other: income 0
Gain on disposal of a tangible fixed
asset held for charity’s own use 0
Gain on disposal of a programme
related investment 0
Royalties from the exploitation of
intellectual property rights 0
Other 0
Total 0 0 0 0 0
Total income 22,032 169,147 0 191,179 19,255
Other information: All income in the prior year was Note 14.2 of these accounts shows in detail all income received in 2020/21. Split by
unrestricted except for: (please restricted and unrestricted
provide description and amounts)
Within the income items above the £158,100 (£0k 2019/20) - national Covid-19 related monies allocated by NHS
following items are material: (please Charities Together. Specifically to be spent on the response to the pandemic. No
disclose the nature, amount and any similar income in 2019/20.
prior year amounts) £8,000 (£8k 2019/20) - Sovereign Healthcare - Staff training and development
contribution.
**----- End of picture text -----**
Page 12 of 19
**Section C Notes to the accounts (c**
## **Note 4: Analysis of Expenditure**
**----- Start of picture text -----**
Analysis Unrestricted Restricted Endowment Total Prior year
funds income funds funds funds funds
£ £ £ £ £
Expenditure on Other trading activities 192 192
raising funds: Incurred seeking donations 0
Incurred seeking legacies 0
Incurred seeking grants 0
Operating membership schemes and
social lotteries 0
Staging fundraising events 0
Fundraising agents 0
Operating charity shops 0
Operating a trading company
undertaking non-charitable trading
activity 0
Advertising, marketing, direct mail
and publicity 0
Start up costs incurred in generating
new source of future income 0
Database development costs 0
Investment management costs: 0
Portfolio management costs 0
Cost of obtaining investment advice 0
Investment administration costs 0
Intellectual property licencing costs 0
Rent collection, property repairs and
maintenance charges 0
Total expenditure on raising
funds 192 0 0 192 0
Expenditure on
charitable activities: Equipment for Wellbeing Room 3,974 3,974 0
Therapeutic Activities for Service
Users 3,147 552 3,699 8,791
Staff Training Courses & Conferences,
including travel (inc Sovereign
Healthcare Monies) 3,319 3,319 5,461
Christmas Decorations / Gifts for
Inpatients 147 1,930 2,077 2,060
Garden Benches 23 896 919 0
Brushes for babies 877 877 0
Mobile Bookworm 766 766 0
Other Miscellaneous Expenditure 1,012 1,012 453
Key Safe boxes for Independent
Living - Palliative Care 245 245 490
Just Giving fees 0 72
Embroidered T-Shirts for Volunteers 0 1,394
Medical Demonstration Doll for
Health Visiting Services 0 1,377
Lynfest 0 947
TVs and Tablets for Children's Dental
Reception areas 0 912
Service User Research &
Development Involvelemnt 0 841
LD Nursing Event 0 570
Four Seasons Café 0 263
Covid 19 - Snacks and Treats for
Inpatient Ward Staff 36,640 36,640 0
Covid 19 - Staff Pamper packs 21,640 21,640 0
Covid 19 - Staff Training courses 14,400 14,400 0
Covid 19 - JUST EAT vouchers for Non
Clinical Staff 10,720 10,720 0
Covid 19 - Lively Up Yourself sessions 8,488 8,488 0
Covid 19 - Therapeutic Activities for
Service Users 3,600 3,600 0
Covid 19 - Staff Thank you Cards &
Vouchers 2,260 2,260 0
Covid 19 - Staff water bottles 2,250 2,250 0
Covid 19 - Staff Support Fund 1,150 1,150 0
Covid 19 - Lockdown packs for
service users 156 156 0
0 0
Total expenditure on charitable
activities 9,180 109,012 0 118,192 23,631
Separate material Admin costs of BDCT staff 3,167 29,216 32,383 13,596
item of expense: Audit Fee 493 4,562 5,055 5,055
Membership of NHS Charities
Together 110 1,015 1,125 500
Just Giving Fees 217 217 0
Total 3,987 34,793 0 38,780 19,151
**----- End of picture text -----**
Page 13 of 19
**Other:**
|||||**0**||
|---|---|---|---|---|---|
|**Total other expenditure**|**0**|**0**|**0**|**0**|**0**|
|**Total expenditure**||||||
||**13,359**
**143,805**
**0**
**157,164**
**42,782**|||||
Page 14 of 19
## **Section C Notes to the accounts (cont)**
## **Note 5: Support Costs**
Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.
The only support costs are the £32,383 charged by BDCT for financial, fundraising and administrative services provided to the charity. This is apportioned between the funds based on the average fund balances through the year, consistent with how the Interest Received is apportioned.
## **Note 6: Details of certain items of**
## **6.1 Fees for examination of the accounts**
Independent examiner’s fees
**----- Start of picture text -----**
This year Last year
£ £
5,055 5,055
**----- End of picture text -----**
## **Note 7: Paid employees**
There were no employees paid by the charity in 2020/21.
Page 15 of 19
**Section C Notes to the accounts (cont)**
## **Note 8: Debtors and Prepayments**
## **8.1 Analysis of debtors**
||||
|---|---|---|
|Trade debtors
Prepayments and accrued income
Other debtors
**Total**|**This year**
**£**|**Last year**
**£**|
||||
||1,125||
||10,375|159|
||**11,500**|**159**|
## **8.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
Trade debtors Prepayments and accrued income Other debtors
**----- Start of picture text -----**
This year Last year
£ £
Total 0 0
**----- End of picture text -----**
## **Note 9: Creditors and accruals**
|**9.1 Analysis of creditors**
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
**Total**
Payments received on account for contracts or
performance related grants|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||
**This year**|
**Last year**|
**This year**|
**Last year**|
||**£**|**£**|**£**|**£**|
||||||
||||||
||9,279|19,225|||
||||||
||||||
||||||
|||1,471|||
||**9,279**|**20,696**|**0**|**0**|
Page 16 of 19
**Section C Notes to the accounts (cont)**
## **Note 10: Other disclosures for debtors, creditors and other basic financial instruments**
**10.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity’s financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
The only significant creditors at 31st March 2021 are £5,055 owing to KPMG for External Audit services, and £4,223 for various purchases made in March. These will be paid in 2021/22 from existing cash reserves, and are therefore considered low risk.
## **Note 11: Cash at bank and in hand**
**----- Start of picture text -----**
This year Last year
£ £
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand 235,373 224,116
Other
Total 235,373 224,116
**----- End of picture text -----**
## **Note 12: Fair value of assets and liabilities**
**12.1 Please provide details of the charity’s exposure to credit risk (the risk of incurring a**
**loss due to a debtor not paying what is owed), liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
The only significant debtor at 31st March 2021 is £10,156 relating to the staff lottery donations, which will be paid over by Bradford Teaching Hospitals NHS in 2021/22. This is considered low risk.
As detailed in note 10.1 all creditors (and any other commitments) can be paid from cash reserves, so there is no exposure to liquidity risk.
The Charity has no investments at 31st March 2021 so there is no exposure to market risk.
## **Note 13: Events after the end of the reporting period**
There are no event after the end of the reporting period
Page 17 of 19
**Section C Notes to the accounts (cont)**
## **Note 14: Charity funds**
## **14.1 Details of material funds held and movements during the CURRENT reporting period**
**----- Start of picture text -----**
Fund names Type Purpose Fund balances Income Expenditure Transfers/ Gains and Fund balances
PE, EE, and brought forward Mergers Losses carried forward
R or UR* Restrictions £ £ £ £ £ £
Bradford Development Fund * R 32,138 4 -6,857 -25,285 0
Renee Milner - Legacy R 17,813 3 -2,486 15,330
Reevy Road West R 10,949 2 -1,528 9,423
General Fund * U 2,026 21,529 -10,954 25,315 37,916
Learning Disabilities ** U 5,255 1 -608 -4,648 0
Beryl Hartley ** R 8,855 1 -1,025 -7,831 0
Art in Mental Health * R 34 0 -4 -30 0
Airedale Mental Health ** U 13,504 2 -1,562 -11,944 0
Psychiatry of Old Age Development ** R 743 0 -86 -657 0
Palliative Care Services R 76,360 2,126 -12,435 66,051
Dementia Assessment Unit ** U 595 500 -235 -860 0
Step Forward Centre ** R 380 0 -44 -336 0
Sovereign Healthcare Training R 32,581 8,007 -7,337 33,251
Joyce Williamson -Legacy R 2,346 0 -327 2,019
Inpatient Services R 1 -709 26,276 25,568
Covid-19 Private Donations R 0 592 -83 509
Covid -19 NHS Charities Together R 158,411 -110,884 47,527
Total Funds 203,579 191,179 -157,164 0 0 237,594
**----- End of picture text -----**
## **Notes**
* Bradford Development Fund and Art in Mental Health were merged into the General Fund at 31/01/2021 - Charity Committee Approved.
** Learning Disabilities, Beryl Hartley, Airedale Mental Health, Psychiatry of Old Age Development, Dementia Assessment Unit and Step Forward Centre were merged together to form the new Inpatient Services fund at 31/01/2021 - Charity Committee Approved.
## **14.2 Details of material funds held and movements during the PREVIOUS reporting period**
**----- Start of picture text -----**
Fund names Type Purpose Fund balances Income Expenditure Transfers/ Gains and Fund balances
PE, EE, and brought forward Mergers Losses carried forward
R or UR* Restrictions £ £ £ £ £ £
Bradford Development Fund R 36,530 6,014 -10,406 32,138
Renee Milner - Legacy R 19,420 60 -1,667 17,813
Reevy Road West R 11,937 37 -1,025 10,949
General Fund U 12,100 884 -10,958 2,026
Learning Disabilities U 5,729 18 -492 5,255
Beryl Hartley R 9,654 30 -829 8,855
Art in Mental Health R 37 -3 34
Airedale Mental Health U 14,722 46 -1,264 13,504
Healthcare Psychology * R 1,014 -1,014 0
Psychiatry of Old Age Develop. R 810 3 -70 743
Bradford Network for Palliative Care ** R 1,493 -1,493 0
Hospice @ Home ** U 60,373 -60,373 0
Bradford Palliative Care Nurses ** R 18,242 290 -18,532 0
Palliative Care Services ** R 0 3,691 -7,729 80,398 76,360
Dementia Assessment Unit U 1,182 73 -660 595
Step Forward Centre R 415 1 -36 380
Sovereign Healthcare Training R 31,903 8,100 -7,422 32,581
Joyce Williamson - Legacy Fund R 2,558 8 -220 2,346
Total Funds 228,119 19,255 -42,781 -1,014 0 203,579
**----- End of picture text -----**
## **Notes**
- The Healthcare Psychology fund was transferred to Airedale NHS Foundation Trust Charitable Fund in 2019/20.
- ** Bradford Network for Palliative Care, Hospice @ Home and Bradford Palliative Care Nurses funds were merged together into one new fund, "Palliative Care Services", during 2019/20.
Page 18 of 19
## **Section C Notes to the accounts (cont)**
## **Note 15: Transactions with trustees and related parties**
## **15.1 Transaction(s) with trustees**
None of the trustees have been paid any remuneration or received any other benefits 1 from an employment with their charity or a related entity (True or False)
## **15.2 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true’ in the box provided.**_
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) 0
Name of the trustee or Relationship Description of the Amount Balance at Provision for Amounts written
related party to charity transaction(s) period end bad debts at off during
period end reporting period
£ £ £ £
financial, fundraising and
administrative services
Bradford District Care NHS Foundation Trust provided to the charity 32,383 0 0 0
**----- End of picture text -----**
## **Note 16: Additional disclosures**
In May 2020 the charitable funds were re-launched under the name Better Lives. This re-launch has enabled the charity to have a Trust wide and public presence which has led to increases in both income and expenditure. The Charitable Funds Committee in February 2020, approved additional resources for a 12 month period to support the launch of the new charity strategy, with strategic leadership being allocated to the existing Trust Volunteer Lead. Resource has been allocated to employ a fundraiser officer, administration support and communications support with all roles being successfully filled. Work has been on-going (albeit slightly delayed due to COVID-19) to develop a 3-year strategy for the charity with key priority.
As an affiliated member charity Better Lives has received a number of grants during 2020 to support staff, services users and volunteers in response to COVID-19. This has shown a significant increase in the normal expected income of the charity. Please refer to note 3 of these Annual Accounts and the supporting Annual Report, for further information in relation to the donations received by NHS Charities Together
Page 19 of 19
## **Independent auditor’s report to the Trustees of Bradford District Care NHS Foundation Trust Charitable Fund**
## **Opinion**
We have audited the financial statements of Bradford District Care NHS Foundation Trust Charitable Fund (“the charity”) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, Balance Sheet and related notes, including the accounting policies in note 1.
In our opinion the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 March 2021 and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with UK accounting standards, including FRS 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ ; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We have been appointed as auditor under section 149 of the Charities Act 2011 (or its predecessors) and report in accordance with regulations made under section 154 of that Act.
We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities are described below. We have fulfilled our ethical responsibilities under, and are independent of the charity in accordance with, UK ethical requirements including the FRC Ethical Standard. We believe that the audit evidence we have obtained is a sufficient and appropriate basis for our opinion.
## **Going concern**
The trustees have prepared the financial statements on the going concern basis as they do not intend to liquidate the charity or to cease its operations, and as they have concluded that the charity’s financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements (“the going concern period”).
In our evaluation of the trustees’ conclusions, we considered the inherent risks to the charity’s business model and analysed how those risks might affect the charity’s financial resources or ability to continue operations over the going concern period.
Our conclusions based on this work:
- we consider that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate;
- we have not identified, and concur with the trustees’ assessment that there is not, a material uncertainty related to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for the going concern period.
However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the above conclusions are not a guarantee that the charity will continue in operation.
## **Fraud and breaches of laws and regulations – ability to detect**
## _**Identifying and responding to risks of material misstatement due to fraud**_
To identify risks of material misstatement due to fraud (“fraud risks”) we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included:
- Enquiring of management, the Audit Committee and internal audit and inspection of policy documentation as to the Charity’s high-level policies and procedures to prevent and detect fraud, including the internal audit function, and the Charity’s channel for “whistleblowing”, as well as whether they have knowledge of any actual, suspected or alleged fraud.
- Assessing the opportunities for management to manipulate reported financial performance as a result of override of controls.
- Reading Charitable Funds Committee minutes.
- Using analytical procedures to identify any usual or unexpected relationships.
- Reviewing the Charity’s accounting policies.
We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.
As required by auditing standards, we performed procedures to address the risk of management override of controls and the risk of fraudulent revenue recognition and the risk that Charity’s management may be in a position to make inappropriate accounting entries.
We did not identify any additional fraud risks.
We performed procedures including:
- Identifying journal entries to test based on risk criteria.
- Assessing significant estimates for bias.
- Assessing the completeness of disclosed related party transactions and verifying they had been accurately recorded within the financial statements.
- Sample testing revenue items and agreeing to supporting documentation or evidence.
## _**Identifying and responding to risks of material misstatement due to non-compliance with laws and regulations**_
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general sector experience and through discussion with the directors (as required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.
The potential effect of these laws and regulations on the financial statements varies considerably.
The Charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
Whilst the Charity is subject to many other laws and regulations, we did not identify any others where the consequences of non-compliance alone could have a material effect on amounts or disclosures in the financial statements.
## _**Context of the ability of the audit to detect fraud or breaches of law or regulation**_
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.
In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.
## **Other information**
The trustees are responsible for the other information, which comprises the Trustees’ Annual Report. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except as explicitly stated below, any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether, based on our financial statements audit work, the information therein is materially misstated or inconsistent with the financial statements or our audit knowledge. We are required to report to you if:
- based solely on that work, we have identified material misstatements in the other information; or
- in our opinion, the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements.
We have nothing to report in these respects.
## **Matters on which we are required to report by exception**
Under the Charities Act 2011 we are required to report to you if, in our opinion:
- the charity has not kept sufficient accounting records; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
We have nothing to report in these respects.
## **Trustees’ responsibilities**
As explained more fully in their statement set out on page 15, the trustees are responsible for: the preparation of financial statements which give a true and fair view; such internal control as they determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error; assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and using the going concern basis of accounting unless they either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue our opinion in an auditor’s report. Reasonable assurance is a high level of assurance, but does not guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
A fuller description of our responsibilities is provided on the FRC’s website at www.frc.org.uk/auditorsresponsibilities.
## **The purpose of our audit work and to whom we owe our responsibilities**
This report is made solely to the charity’s trustees as a body, in accordance with section 149 of the Charities Act 2011 (or its predecessors) and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.
## **Rashpal Khangura**
## **for and on behalf of KPMG LLP, Statutory Auditor**
_Chartered Accountants_
1 Sovereign Square Sovereign St Leeds LS1 4DA
24 November 2021
_KPMG LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006_