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2022-03-31-accounts

Bradford District Care NHS Foundation Trust Charitable Fund

Charity Registration Number 1130011

Annual Report

Year Ended: 31 March 2022

Bradford District Care NHS Foundation Trust Charitable Fund

Trustees’ Annual report for the year ended 31 March 2022

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 2022.

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 report and accounts include all the separately established funds for which Bradford District Care NHS Foundation Trust are the sole beneficiaries.

The Corporate Trustee considers that there are no material uncertainties about 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:

Executive and Associate Directors
Therese Patten Chief Executive
Phil Hubbard Director of Nursing,Professions and Care Standards
Patrick Scott Chief Operating Officer and Deputy Chief Executive
(to 25th March 2022)
Tafadzwa Mugwagwa Interim Chief OperatingOfficer(from 14 March 2022)
David Sims Medical Director
Paul Hogg Director of Corporate Affairs
Mike Woodhead Director of Finance,Contractingand Estates
Sandra Knight Director of Human Resources and Organisational
Development(to 11th March 2022)
Bob Champion Interim
Director
of
Human
Resources
and
Organisational Development(from 28 February2022)
Tim Rycroft Chief Information Officer

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Non-Executive Directors
CathyElliott Chair(to 5th December 2021)
Carole Panteli Non-Executive Director, and Interim Trust Chair (from
6th December 2021)
GerryArmitage Non-Executive Director(to 31st March 2022)
Simon Lewis Non-Executive Director
Andrew Chang Non-Executive Director
Maz Ahmed Non-Executive Director
Zulfi Hussain,MBE Non-Executive Director(to 28th February2022)
Alyson McGregor,MBE Non-Executive Director(from 1st March 2022)
Mark Rawcliffe Non-Executive Director(from 1st March 2022)

Reference and Administrative Details

The Charity consists of 13 individual funds at 31[st] March 2022. 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.

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 2021/22, as permitted under regulation 16 of the NHS Trusts (Membership and Procedures) Regulations 1990, were as follows:

Patrick Scott Chief Operating Officer and Deputy Chief Executive
(to 25th March 2022)
Paul Hogg Director of Corporate Affairs
Mike Woodhead Director of Finance,Contractingand Estates
Andrew Chang Non-Executive Director
Zulfi Hussain,MBE Non-Executive Director(to 28th February2022)

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Day to Day Management of the Charity

Mike Woodhead as Director of Finance, Contracting and Estates during the financial year, under a scheme of delegated authority approved by the corporate trustee, 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. 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, Head of Charity & Volunteering, has responsibility for the strategic leadership and growth of the charity.

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

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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 and 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.

Acting for the corporate trustee, the Charitable Funds Committee is responsible for the overall management of the charitable funds and is required to:

The Committee met three times during 2021/22:

One other meeting was arranged virtually on 10 June 2021 to approve specific papers.

Membership of the Charitable Funds Committee is made up of two Non-Executive Directors, the Director of Finance, Contracting and Estates and the Chief Operating Officer. The Director of Corporate Affairs and the Head of Financial Accounting attend each meeting.

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During this period, the Committee was chaired by a Non-Executive Director (NED), Dr Zulfi Hussain.

The table below show attendance for substantive members of the Committee for the meetings that took place during 2021/22.

Attendance at Charitable Funds Committee meetings by substantive members

Name Number of
business
meetings
attended		 24
June
2021		 23
September
2021		 16
December
2021
Zulfi Hussain 3/3 *✓ *✓ *✓
Andrew Chang 2/3 - ✓ ✓
Paul Hogg 3/3 ✓ ✓ ✓
Mike Woodhead 3/3 ✓ ✓ ✓
Patrick Scott 1/3 ✓ - -

*** indicates Chair of the meeting**

- indicates apologies at the meeting

Attendance at Committee meetings by formal attendees

Name Number of
business
meetings
attended		 24
June
2021		 23
September
2021		 16
December
2021
Paul Hogg 3/3 ✓ ✓ ✓
Catherine Jowitt 3/3 ✓ ✓ ✓
StaceyPearson 3/3 ✓ ✓ ✓
Helen Verity 3/3 ✓ ✓ ✓

The accounting records are administered by the finance department of Bradford District Care NHS Foundation Trust. In September 2020 the day to day operations of the charitable funds was taken over by a Charity Team including a 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 NHS Audit Yorkshire. The last review carried out was 2019/20, resulting in a “significant assurance” audit opinion, with two minor recommendations that were 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

It has been an incredibly busy first full year for Better Lives. Building on the successful re-launch of the charity in 2020, over the last 12 months the charity has increased its activity within the organisation, funding more applications for support than ever before, and engaging more staff, family and friends in supporting fundraising activities.

Our purpose, vision, charitable aims and values remain the same:

Our purpose is to enhance the care provided by Bradford District Care NHS Foundation Trust through charitable activity.

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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

We use charitable funds to:

Support service users and staff to enhance care which

Overall, the charity supports more than 50 services within the Trust.

The Charity Strategy aims to continue at pace the improvements already made by the charity since its re-launch in 2020, ensuring that the charity is well governed, income is proactively sought from diverse sources to support the future sustainability of the charity and most importantly ensure the charity funds are deployed in such a way that they have the greatest impact on the health and wellbeing of our patients, service users, carers, staff and volunteers.

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Better Lives Fundraising Events

Many staff took part in the 5K in May challenge, raising funds and awareness for Better Lives. Running, walking and cycling. One supporter did 5K a day, every day for the entire month.

• NHS Big Tea

To celebrate the birthday of the NHS, we introduced Morrisons to NHS Charities Together and they became the headline sponsor nationally for the NHS Big Tea.

Locally we had several small events, due to COVID restrictions, both in store at Morrisons, and DAU hosted their own afternoon tea for their patients and staff.

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• The Yorkshire 3 Peaks

The Yorkshire 3 peaks was delivered in collaboration with Bradford Hospitals Charity and Calderdale and Huddersfield NHS charity, we had a team of 24 walkers, setting off at 7.30 am, and aiming to complete the walk in 12 hours, which the majority did! A fabulous team effort, great camaraderie throughout, and wonderful support from volunteers and Kuta Outdoors.

• Staff Fundraising

Various staff members have taken up their own fundraising challenges in their own time, Lorna did the Yorkshire 3 peaks and left one of our painted rocks (by another talented member of staff, Sarah) on each of the peaks.

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Sarah started painting rocks in 2020 and has continued to do so raising an amazing amount of money and creating fantastic works of art and personalised gifts.

• World Mental Health Day Walk

Better Lives hosted a gentle, yet challenging 16 mile canal walk from Skipton to New Mill in Saltaire in glorious October weather. The walk coincided with World Mental Health Day and staff were able to promote the charity and mental health to the general public in Roberts Park at the end of the walk.

Morrisons in Skipton supported the event with snacks and water and was the start point for the walkers, and it finished in Roberts Park with drinks and caked donated by the Half Moon Café.

• Christmas fundraising

The Charity finished off 2021 with a Christmas gift appeal for services users within our inpatient wards so that each person received a gift for Christmas. The NHS Cadets completed a bag pack at Asda in Shipley and staff and volunteers held bucket collections at the Bradford pantomime at the Alhambra where Better Lives was introduced to the audience by Billy Pearce.

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• P.E.C – our first corporate partner

P.E.C, a local Bradford shopfitting company led by Sohan Panesar joined in with many of the events, and also hosted their own bikeathon and virtual balloon race. They have gone above and beyond fundraising, supporting the delivery of the Trusts first offsite allotment with their skills, expertise, equipment, and volunteers.

COVID 19 & NHS Charities Together

As a member charity, we have continued to receive grant monies to support staff, service users and volunteers in these unprecedented times. In 2021-2022 we received £38,500 as part of the Stage 3 Recovery Grants programme, this has gone onto fund One Step Beyond, a project to support discharge into community based support through increased access to social prescribing and peer support, (the project officially started on 1[st] April 2022). We also continued to spend previous grant monies to support staff wellbeing through the Lively Up Yourself programme and the staff support fund amongst other tangible items to benefit staff and patients.

External Trusts and Foundation income

We have applied to external funders and through this new income stream have secured funding for our first off-site allotment for our EIP teams and service users. This project enabled cross functional working between the charity, external funders, EIP, service users, volunteers, P.E.C and our energy, waste and sustainability team.

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RITA, Reminiscence Interactive Therapy Activities, an innovative, evidencebased, state-of-the-art digital therapy system which allows patients to use apps, games and other leisure activities as part of their hospital recovery for the Dementia Assessment Unit and Bracken Ward at Airedale Centre for Mental Health. The following is an example of how this equipment is making a difference.

In the Dementia Assessment Unit, a service user was not engaging in any therapeutic interventions despite our all the staffs best efforts. However, it was noted he had been singing Doris Day songs all day, and as RITA has a music library, the staff were able to access his music and play this for him. He reacted well to hearing his songs and was observed to be singing along and smiling. The staff were able to ‘favourite’ these to his personal profile, and now, when other staff click on his file – they will be able to see this and play them. This great tool saves staff

time and provides any carer on the ward with the essential information quickly. In the future the patients’ profile can be built up to include his favourite films, family photographs and other important information to compliment his medical files. For the patient, these useful tools and stored information may help him to feel less anxious and will help with his therapeutic engagement.

Blood pressure monitors, music therapy and materials for the Grow Exhibition at Lynfield Mount, all became possible with the generosity of external funders.

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Summary of funding received

Summary of funding received
Yorkshire Building Society Blood Pressure Monitor for
staff wellbeingroom		 £1,542.00
West Yorkshire and Harrogate
Green Social Prescribing Grant
Fund		 Allotment -Early
intervention in Psychosis
team		 £7,630.63
Morrisons Foundation RITA- DAU & Bracken Ward £23,148
Sir George Martin Trust DAU - monies towards the
music therapy		 £2,175
Asda Foundation Grow exhibition display
cases and art materials for
service users at Lynfield
Mount		 £1,000

.

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Charitable Expenditure (Better Lives grants)

We received applications from services across the Trust and have funded a variety of projects such as:

• Music Therapy for the Dementia Assessment Unit

The whole ward benefitted as the atmosphere changed. Patients enjoyed the sessions, even hardto-engage patients or patients with communication difficulties responded well. Staff observed numerous benefits for patients including communication (patients communicated their wishes, remembered lyrics, showed their music talents), mood (patients were smiling, being animated and attentive), and exercise / mobility (there was some dancing involved!).

Staff will cherish some really nice memories of seeing patients happy and engaged. At times staff was also able to feel comforted by music, on some of their more challenging days on the ward.

Children and their families, sometimes with additional needs such as ADHD or Autism often feel uncomfortable when attending Hillbrook Clinic. The building is quite old and some of the rooms are not as homely as one would expect. The service wanted to create a space which was outside but safe where service users might feel more comfortable in a much more therapeutic environment. Better Lives purchased and a pergola which was installed in the Hillbrook

garden. Parents and young people use the space where the pergola has been installed and find it a very comforting and therapeutic alternative to sitting in Hillbrook Centre.

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Two therapy rabbits were donated in 2021. The Rabbits provide service users an opportunity to have a sense of responsibility by having something to care for other than themselves. Service users are involved in cleaning, feeding and all round care of the rabbits. A member of staff has completed training on animal therapy and service users can spend time with the rabbits, stroking and cuddling to help with symptom management.

The staff have already seen a stark improvement in one service user who takes a lead with the rabbits. He has had a decrease in his very troubling voice hearing episodes

and his use of PRN medication to manage these has massively reduced going from using diazepam around 2-3 times per week to him only using it on 8 occasions since August.

“a hugely impactful, insightful book of poetry and creative writing that can break your heart and then mend it a few pages later. I initially started making a note of my favourite bits but these soon became too numerous to single any contributor out, but what comes across is the wealth of talent that’s been tapped into. Sometimes inspiring, often genuinely funny, but always written with bravery and capable of doing what the best creative writing often does – enabling the reader to see things from a different perspective”.

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The award is for staff who have gone above and beyond in their role. Any member of staff can be nominated by their colleagues to receive a £25 voucher as a thank you, the scheme has received many positive reactions from staff since its launch.

• Lively Up Yourself ,

Better Lives funded the programme for 12 months providing 273 fun wellbeing activities for staff including music, dancing quizzes and physical activity. This is some feedback from staff who participated in sessions

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In total we received 140 applications , 7 were rejected, 11 withdrawn and 122 were accepted and funded as they met the charitable aims.

Total expenditure by the charitable funds during the year was £165,506.

During the year the charity received donations of £35,085 and grants of £70,279, from a variety of sources, of which £38,500 was from NHS Charities Together. The charity also received income relating to investments, of £44. Total income for the charitable fund during the year was £105,408

Total income in the year was £60,098 less than expenditure. The trustees continue to promote the use of the funds for the benefit of service users which is in line with the Charity’s objectives. Spending and fundraising plans continue to be reviewed by the Charitable Funds Committee at each of its meetings.

A Review of our Finances, Achievements and Performance

The net assets of the charity at 31 March 2022 were £177,497 which is £60,097 less than the balance of £237,594 in 2020/21.

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

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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.

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 charity has gratefully received some of those donations made nationally. It is important to note in respect of going concern, that the charity does not rely on those 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.

During 2020/21 the Charitable Funds Committee approved a revision to the cost for 2020/21 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 2021/22 was £95,826.

The Future Vision of the Charity

The Charity continues to operate in a very difficult financial environment, following launching during COVID and restrictions in the delivery of fundraising events, to the growing cost of living crisis which will have a negative impact on public giving to charities, the Charity continues to try and diversify its income streams whilst balancing the costs of delivering the charity day to day and ensuring charitable funds are spent in a way that they will have the greatest impact.

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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.

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 incoming resources and application of resources for that period.

In preparing these financial statements, generally accepted accounting practice entails that the trustee:

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 accounting records which are sufficient to show and explain the charity’s transactions and 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,

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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.

By Order of the Trustee

Signed:

Dr Linda Patterson Chair

Phillipa Hubbard Deputy Chief Executive

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Annual Accounts

for the period

Period start date 1st April 2021 Period end date Period end date 31st March 2022 March 2022
Charity Name Bradford District Care Foundation Trust Charity No 1130011
Charitable Fund (if any)
Section A: Statement of fnancial activities
Unrestricted Restricted Endowment Total this Total last
Recommended categories by activity Details of own analysis funds income funds funds year year
£ £ £ £ £
Incoming Resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies (including Gift Aid) 28,885 6,200 35,085 190,977
Grants 70,279 70,279 -
Other trading activities - 154
Investments 8 36 44 48
Total 28,893 76,515 - 105,408 191,179
Resources Expended (Note 4)
Expenditure on:
Trading Activities - - 192
Charitable activities - 13,836 - 46,770 - 60,606 - 118,192
Separate material item of expense - 18,404 - 85,125 - 103,529 - 38,780
Fundraising - 1,371 - 1,371 -
Total - 33,611 - 131,895 - - 165,506 - 157,164
Net income/(expenditure) before investment gains/(losses)
-		 4,718 - 55,380 - - 60,098 34,015
Net gains/(losses) on investments - -
Net income/(expenditure) - 4,718 - 55,380 - - 60,098 34,015
Extraordinary Items -
Transfers between funds - -
Other recognised gains/(losses):
Other gains (losses) - -
Net movement in funds - 4,718 - 55,380 - - 60,098 34,015
Reconciliation of Funds
Total funds brought forward 37,917 199,677 - 237,594 203,579
Total funds carried forward 33,200 144,297 - 177,497 237,594
The accompanying notes form part of these fnancial statements

Page 1 of 18

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)
3,123 -
3,12311,500
Investments
--
Cash at bank and in hand (Note 11)
31,144 152,922
184,066235,373
Total current assets
34,267 152,922 - 187,189 246,873
1,067 8,625
9,6929,279
Net current assets/(liabilities)
33,200 144,297 - 177,497 237,594
Total assets less current liabilities
33,200 144,297 - 177,497 237,594
-
Provisions for liabilities
-
Total Net Assets or Liabilities
33,200 144,297 - 177,497 237,594
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)
33,200 144,297 - 177,497 237,594

Funds of the Charity

Funds of the Charity
Endowment funds
Restricted income funds (Note 14)
Unrestricted funds (Note 14)
Revaluation Reserve
Total funds		 - -
144,297 144,297 199,677
33,200 33,200 37,917
- -
33,200 144,297 - 177,497 237,594

Signed by two trustees on behalf of all the trustees

----- Start of picture text -----
Date of
Signature Print Name
approval
Phillipa Hubbard 10.11.22
----- End of picture text -----

Page 2 of 18

LRa Dr ￿nda Patterson 10.11.22 Page 3 of IB

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.*

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 2021/22 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 previous 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.

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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
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Page 5 of 18

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.
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Page 6 of 18

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 18

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 18

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
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Page 9 of 18

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 18

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 18

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: General grants provided by
government/other charities 70,279 70,279 0
Donations and gifts - General 27,569 6,200 33,769 31,985
Gift Aid 1,316 1,316 0
Donations and gifts - Covid 19 Specific 0 158,992
Legacies 0 0
Membership subscriptions and
sponsorships which are in substance
donations 0 0
Donated goods, facilities and services 0 0
Other 0 0
Total 28,885 76,479 0 105,364 190,977
Charitable activities: 0
Total 0 0 0 0 0
Other trading activities: Sale of Christmas Cards 0 154
Total 0 0 0 0 154
Income from investments: Interest income 8 36 44 48
Dividend income 0
Rental and leasing income 0
Other 0
Total 8 36 0 44 48
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 28,893 76,515 0 105,408 191,179
Other information: All income in the prior year was Note 14.2 of these accounts shows in detail all income received in 2021/22. Split by
unrestricted except for: (please restricted and unrestricted
provide description and amounts)
Within the income items above the Grants Received in 2021/22:
following items are material: (please - Green Social Prescribing Grant - £7,630.63
disclose the nature, amount and any - CMHST Discharge Grant - £38,500.00
prior year amounts) - Morrisons Foundation Grant - £23,148.00
- Asda Foundation Grant - £1,000.00
Other significant income received:
- Sovereign Healthcare donation for Nurse Training - £4,000
----- End of picture text -----

Page 12 of 18

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 0 192
raising funds: Just Giving Fees 216 216 216
Incurred seeking donations 1,155 1,155
Total expenditure on raising
funds 1,371 0 0 1,371 408
Expenditure on RITA Annual Software and
charitable activities: Maintenance 18,348 18,348
Covid 19 - Lively Up Yourself sessions 8,085 8,085 8,488
DAU Music Therapy 6,375 6,375
Covid 19 - Staff Support Fund 5,350 5,350 1,150
Green Social Prescribing Project 5,286 5,286
Christmas Decorations / Gifts for
Inpatients 2,798 2,798 2,077
Covid 19 - Staff Thank you Cards &
Vouchers 2,268 2,268 2,260
Other Miscellaneous Expenditure 1,927 246 2,173 1,012
Training Courses 1,896 1,896
Equipment Purchases 1,043 306 1,349
Therapeutic Activities for Service
Users 1,341 1,341 3,699
Covid 19 - Rainbow Garden 1,207 1,207
Theatre Company Production 1,200 1,200
Art Supplies 1,016 1,016
Charity Branded Clothing 526 526
Training Equipment 493 493
LD Week 236 236
Equipment for Wellbeing Room 235 235 3,974
Key Safe boxes for Independent
Living - Palliative Care 228 228 245
Covid 19 - Staff Pamper packs 197 197 21,640
Covid 19 - Snacks and Treats for
Inpatient Ward Staff 0 36,640
Covid 19 - Staff Training courses 0 14,400
Covid 19 - JUST EAT vouchers for Non
Clinical Staff 0 10,720
Covid 19 - Therapeutic Activities for
Service Users 0 3,600
Staff Training Courses & Conferences,
including travel (inc Sovereign
Healthcare Monies) 0 3,319
Covid 19 - Staff water bottles 0 2,250
Garden Benches 0 919
Brushes for babies 0 877
Mobile Bookworm 0 766
Covid 19 - Lockdown packs for
service users 0 156
Total expenditure on charitable
activities 13,836 46,770 0 60,606 118,192
Separate material Admin costs of BDCT staff plus
item of expense: expenses 17,137 79,267 96,404 32,383
Audit Fee 1,067 4,933 6,000 5,056
Membership of NHS Charities
Together 200 925 1,125 1,125
Total 18,404 85,125 0 103,529 38,564
Other: 0
Total other expenditure 0 0 0 0 0
Total expenditure 33,611 131,895 0 165,506 157,164
----- End of picture text -----

Page 13 of 18

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 £95,826 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
£ £
6,000 5,056
----- End of picture text -----

Note 7: Paid employees

There were no employees paid by the charity in 2021/22.

Page 14 of 18

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
£
3,123 1,125
10,375
3,123 11,500

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
£ £ £ £
9,692 9,279
9,692 9,279 0 0

Page 15 of 18

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 2022 are £6,000 owing to KPMG for External Audit services, and £3,692 for various purchases made in March. These will be paid in 2022/23 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 184,066 235,373
Other
Total 184,066 235,373
----- 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 2022 is £3,123 relating to the staff lottery donations, which will be paid over by Bradford Teaching Hospitals NHS in 2022/23. 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 2022 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 16 of 18

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 £ £ £ £ £ £
Renee Milner - Legacy R 15,330 3 -5,888 9,445
Reevy Road West R 9,423 2 -3,619 5,806
General Fund U 37,916 28,891 -33,608 33,199
Palliative Care Services R 66,051 1,711 -25,863 41,899
Sovereign Healthcare Training R 33,251 4,006 -13,078 24,179
Joyce Williamson -Legacy R 2,019 0 -776 1,243
Inpatient Services R 25,568 504 -15,021 11,051
Covid-19 Private Donations R 509 0 -196 313
Covid -19 NHS Charities Together R 47,527 7 -32,343 15,191
Green Social Prescribing Grant Scheme R 0 7,631 -6,404 1,227
Morrisons Foundations Grant R 0 23,150 -22,641 509
NHST Stage 3 Fund/ CHMST Discharge Project R 0 38,503 -5,914 32,589
Asda Foundation Grant R 0 1,000 -154 846
Total Funds 237,594 105,408 -165,505 0 0 177,497
----- End of picture text -----*

Notes

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 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

** 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.

Page 17 of 18

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 95,826 0 0 0
----- End of picture text -----

Note 16: Additional disclosures -events after the end of the reporting period

In its meeting held on 28 July 2022, Charitable Funds Committee gave approval for change in the name of the charity as 'Better Lives NHS'.

Page 18 of 18

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 2022 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:

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:

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:

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 income 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 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:

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:

We have nothing to report in these respects.

Trustees’ responsibilities

As explained more fully in their statement set out on page 21, 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

KPMG LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

1 Sovereign Square Sovereign St Leeds LS1 4DA

22 November 2022