2024-03-31-accounts - Leeds Community Healthcare Charitable Trust And Related Charities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Leeds Community Healthcare Charitable Trust and Related Charities

Annual report and Audited accounts

for the year ended 31 March 2024

Registered charity number 1135654

Annual report and accounts

Contents	Page
Annual Report
Foreword	2
Reference and administrative details	2
Structure, governance and management	4
Risk management	5
Fund objectives and activities	5
Achievements and performance	6
Investments and assets held	6
Financial review	7
Future commitments, activities and plans	8
Thank you	8
Statement of Corporate Trustee’s responsibilities	9
Independent examiner’s report	10
Annual accounts for the year ended 31 March 2024
Statement of Financial Activities	12
Balance Sheet	13
Notes to the accounts	14-24

Corporate Trustee Report 31[st] March 2024

1. FOREWORD

The Corporate Trustee presents the Charity’s annual report together with the accounts for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts. They comply 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), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The Charity’s report and accounts include all the separately established funds administered by Leeds Community Healthcare NHS Trust as the Corporate Trustee for the year ended 31 March 2024.

The aim of the Charity is to raise funds and attract donations that can be used to benefit community healthcare services provided by Leeds Community Healthcare NHS Trust. This is achieved through direct investment in patient and staff welfare, education of staff and research projects.

2. REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number: 1135654

Address of Charity: Leeds Community Healthcare Charitable Trust and Related Charities White Rose Office Park Building 3 Millshaw Park Lane Leeds West Yorkshire LS11 0DL

TRUSTEE ARRANGEMENTS

The Corporate Trustee during 2023/24 was Leeds Community Healthcare NHS Trust, and its Board acted as agent of the Corporate Trustee.

LEEDS COMMUNITY HEALTHCARE NHS TRUST

Members of the Board of Directors in the year ending 31 March 2024 were:

Thea Stein	To 31/08/23	Chief Executive
Samantha Prince	01/09/2023–31/03/2024	Interim Chief Executive
Executive Directors
Dr Ruth Burnett		Executive Medical Director
Stephanie Lawrence		Executive Director of Nursing and Allied Health Professionals
Bryan Machin	To 31/07/2023, 30/10/2023-06/02/2024	Executive Director of Finance and Resources
Yasmin Ahmed	26/06/2023 – 25/12/2023	Interim Executive Director of Finance and Resources
Andrea Osborne	06/02/2024 – 31/03/2024	Interim Executive Director of Finance and Resources
Samantha Prince	To 31/08/2023	Executive Director of Operations
Andrea North	01/09/2023 – 31/03/2024	Interim Executive Director of Operations
Non-Executive Directors
Brodie Clark CBE		Chair
Richard Gladman		Non-Executive Director
Ian Lewis		Non-Executive Director
Alison Lowe		Non-Executive Director
Khalil Rehman		Non-Executive Director
Helen Thomson		Non-Executive Director
Associate Non-Executive Directors
Rachel Booth		Associate Non-Executive Director
Other Directors (Non-Voting)
Jennifer Allen		Director of Workforce, OD and System Development
Laura Smith		Director of Workforce, OD and System Development

Addresses

Bankers: Bank of Scotland Pentland House 8 Lochside Avenue Edinburgh EH12 9DJ

Solicitors:

Hempsons Solicitors Clarendon House 9 Victoria Avenue Harrogate HG1 1DY

Independent examiner:

Emma Houghton FCCA Sedulo London Limited 605, Albert House 256-260 Old Street London EC1V 9DD

3. STRUCTURE, GOVERNANCE AND MANAGEMENT

The Corporate Trustee has been appointed under section 11 of the NHS and Community Care Act 1990.

Leeds Community Healthcare Charitable Trust and Related Charities held on trust by Leeds Community Healthcare NHS Trust are registered with the Charity Commission. The registered charity number is 1135654.

The Leeds Community Healthcare Charitable Trust and Related Charities are registered under an Umbrella registration with the Charity Commission in accordance with the Charities Act 2011. The Charity consists of ten individual funds at 31 March 2024; one of which was opened since April 2023. The funds are detailed later in the report. The Umbrella registration has permitted the production of a single report and set of accounts as it is considered to be one entity for accounting purposes.

The Charitable Funds were transferred to Leeds Community Healthcare NHS Trust from NHS Leeds when the Trust was established in April 2011 and its Board became the Corporate Trustee. The NHS Appointments Commission appoints Non-Executive members of the Board of Leeds Community Healthcare NHS Trust. The Trust Board recruits and appoints the Executive Directors. Members of the Board are not individual trustees under Charity Law but act as agents on behalf of the Corporate Trustee. Typically these members of the Board are also members of appropriate professional bodies. The Corporate Trustee is informed of developments in Charity legislation and best practice through the Trustee meetings and members of the Trust Board are trained accordingly.

The Executive Director of Finance and Resources and Director of Nursing of Leeds Community Healthcare NHS Trust are the principal advisors to the Corporate Trustee, and was responsible for the day to day management of the Corporate Trustee.

The Charitable Funds Committee is a formal sub-committee of the Trust Board. Meetings are held at least three times a year to receive assurance on the day to day running of the Charity. Its members are the Chair, a Non-Executive Director, Director of Nursing and the Executive Director of Finance and Resources of the Trust. Reports are prepared for, and presented at these meetings where they are reviewed in line with operational policies and spending limits and actions agreed that relate to the administration of the Charitable Funds. All activities are reported periodically to the Corporate Trustee. The Corporate Trustee receives all minutes of the Charitable Funds Committee. In planning the Charity’s activities, due regard is given to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.

Internal reports are prepared by the Finance Department for inspection by the Corporate Trustee. These reports include details of bank balances, purchases, new funds opened and fund balances. These reports are prepared from a centrally maintained computerised ledger.

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 ensures that the wishes of donors are respected.

All expenditure incurred during the year was authorised by the Corporate Trustee through delegated responsibility to the Charitable Funds Committee. The decision to spend funds takes into account the purposes of the expenditure and the funds available to meet that expenditure.

4. RISK MANAGEMENT

The Corporate Trustee has reviewed the major strategic, business and operational risks to which the Charity is exposed. Systems have been established to mitigate those risks, and procedures are in place to minimise any potential impact on the Charity should any of those risks materialise. The Charity has the required control structure in place to mitigate the key perceived risks to its successful operation, namely:

Misappropriation or inappropriate use of funds;
Loss or damage to physical assets;
Public liability claims; and
The impact of a recession on the level of voluntary donations.

The internal audit function of Leeds Community Healthcare NHS Trust performs periodic audits of the financial systems which underpin the Charity’s transactions. Internally there is an annual review of the authorisation levels and compliance with these.

5. FUND OBJECTIVES AND ACTIVITIES

The main purpose of the Charitable Funds held on trust is to apply income for any charitable purpose relating to the National Health Service wholly or mainly for Community Healthcare services provided in Leeds.

The main objectives of the Umbrella Charity are to contribute to the wellbeing of service users, provide development opportunities for staff and facilitate research and development work. Achieving the objectives involves a cross-section of stakeholders. The Charity’s focus is on areas not covered by, or fully supported by, central NHS funds. The Leeds Community Healthcare NHS Trust supports people across the community to improve health and wellbeing. As an NHS Trust it is committed to delivering the best possible care. However there are things that the Trust would like to provide that go above and beyond day-to-day NHS healthcare services. The Charity helps to support people whilst they are in the Trust’s care during recovery and supports patients with long term conditions.

6. ACHIEVEMENTS AND PERFORMANCE

Grants are made in accordance with charity law, our constitution and the wishes and directions of donors. The Charity, through donations, continues to benefit people who use a range of community health services in Leeds. Here are just a few examples of things that have been funded by the Charity during 2023/24:

Homeless Care Packs was funded to provide basic items in the form of care packs for the homeless community when they are required to stay in hospital.
Wheelchair hire was funded to take a palliative patient, in the last weeks of life, to a football match to meet his favourite players and the legend footballer, Eddie Gray.
Various staff health and wellbeing projects for staff to aid staff morale.
A minibus for Hannah House was funded to provide children in respite to enjoy meaningful activities and access to the community.
Accessible garden play equipment at Hannah House was funded to enhance the gardens for the children to enjoy.

7. INVESTMENTS AND ASSETS HELD

The current investment strategy, as authorised by the Corporate Trustee, is to maintain surplus cash resources in low risk, interest bearing deposit accounts. The primary rationale for this approach is that monies raised should be expended within a reasonable period of time and that longer term or higher risk investment products are not considered to be appropriate.

8. FINANCIAL REVIEW

8.1 Movements in Funds

The net assets of the Charity as at 31 March 2024 were £112,413 (2022/23 - £118,489). This is a reduction of £6,076 from 1 April 2023.

8.2 Incoming resources

The total incoming resources for the year were £41,838 (2022/23 - £6,935).

The Charity continues to rely on donations, legacies and investment income as the main sources of income. No legacy income was received during 23/24.

Interest received on cash held at the bank during 2023/24 was £2,127 (2022/23 - £341).

8.3 Expenditure

In 2023/24 the total expenditure of the Charity was £47,914 (2022/23 - £78,531).

The expenditure this year has helped the Charity to achieve its objectives in supporting staff by way of training and enhancing care environments which has enabled them to serve the Trust’s patients more effectively.

Support and governance costs totalling £23,264 (2022/23 - £4,569) were apportioned across all funds based on the closing balance of the funds.

The Charity does not employ any staff and the Corporate Trustee does not charge for its time. Leeds Community Healthcare NHS Trust staff are utilised by the Charity to manage funds and produce the management information and accounts. The staff time may be recharged to the Charity on an arm’s length basis. Consequently, administration costs are kept to a minimum.

8.4 RESERVES POLICY

The Corporate Trustee formulates the reserves policy in accordance with the Charity Commission booklet “Charities’ Reserves”. In 2017/18 the Charitable Funds Committee reviewed the reserves policy and agreed that both the General Fund and the Hannah House Fund should each maintain a minimum balance of at least £4,500 to ensure that there is a sufficient balance in each Fund to deliver its objectives and enable bids to be supported.

The two funds which were opened in the current year do not require a reserve level as it is expected that these funds will be spent in full on the specific objectives.

The closing fund balances of 31 March 2024 was £112,413 of which £77,268 was unrestricted and £35,145 was restricted. There are future commitments of £13,014 at the Balance Sheet date of 31 March 2024 which gives an available unrestricted fund balance of £64,254.

9. FUTURE COMMITMENTS, ACTIVITIES AND PLANS

In considering the spending of funds in the future, the Directors will work closely together in their role as agents of the Corporate Trustee. Enhancing Leeds Community Healthcare’s service provision remains an objective of expenditure plans. The Charitable Funds Committee will also focus on the development of fundraising activities and establishing collaborative approaches with other local NHS charities.

Any material transactions between either the Corporate Trustee or key members of staff and the Charitable Trust have been disclosed in note 14 to the accounts.

Goods and services used by the Charitable Trust were procured through Leeds Community Healthcare NHS Trust and recharged on an arm’s length basis.

10. THANK YOU

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 everyone; patients and relatives, members of the public and organisations including NHS Charities Together who have made charitable donations this year.

SIGNED FOR AND ON BEHALF OF THE CORPORATE TRUSTEE

Chair……………………………………….. Date 17 December 2024 Re UO aren Executive Director of Finance…… Date 17 December 2024. and Resources

STATEMENT OF THE CORPORATE TRUSTEE’S RESPONSIBILITIES IN RESPECT OF THE TRUSTEE’S ANNUAL REPORT AND THE FINANCIAL STATEMENTS

Under charity law, the Corporate Trustee is responsible for preparing the Trustee’s Annual Report and the financial statements for each financial year which show 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 requires that the Trustee.

selects suitable accounting policies and then applies them consistently
makes judgements and estimates that are reasonable and prudent
states whether the recommendations of the Statement of Recommended Practice 102 have been followed, subject to any material departures disclosed and explained in the financial statements
states whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements
prepares the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its activities.

The Trustee is required to act in accordance with the trust deed of the Charity, within the framework of trust law. The Trustee is 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 the Trustee under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. The Trustee has general responsibility for taking such steps as are reasonably open to it to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities.

Signed on behalf of the Trustee:

Chair…………………………………………..

Date 17 December 2024

LEEDS COMMUNITY HEALTHCARE CHARITABLE TRUST AND RELATED CHARITIES

INDEPENDENT EXAMINER’S REPORT

TO THE CORPORATE TRUSTEES OF LEEDS COMMUNITY HEALTHCARE CHARITABLE TRUST AND RELATED CHARITIES

I report to the trustees on my examination of the financial statements of Leeds Community Healthcare Charitable Trust and Related Charities (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Emma Houghton FCCA Sedulo London Limited Office 605 Albert House 256 - 260 Old Street London EC1V 9DD United Kingdom

Dated: 30 January 2025

NATIONAL HEALTH SERVICE

LEEDS COMMUNITY HEALTHCARE CHARITABLE TRUST AND RELATED CHARITIES

FUNDS HELD ON TRUST ANNUAL ACCOUNTS 2023/24

STATEMENT OF FINANCIAL ACTIVITIES Including Income and Expenditure Account for the year ended 31 March 2024

*for the year ended 31 March 2024*
Note			31 March 2024	31 March 2023
	Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
	£	£	£	£
Income and endowments from:
Donations and legacies 3	34,096	5,615	39,711	6,594
Investments 4	2,127	-	2,127	341
Total incoming resources	36,223	5,615	41,838	6,935
Expenditure on:
Raising funds 5	180	-	180	183
Charitable activities _6,7 _	23,315	24,419	47,734	78,348
Total expenditure	23,495	24,419	47,914	78,531

Net income/(expenditure)	12,728	(18,804)	(6,076)	(71,596)

Transfers between funds -	-			-
Net movement in funds	12,728	(18,804)	(6,076)	(71,596)

Reconciliation of funds:
Total funds brought forward 13	22,417	96,072	118,489	190,085
Total funds carried forward 13	35,145	77,268	112,413	118,489

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

BALANCE SHEET as at 31 March 2024

					31 March	31 March
					2024	2023
		Note	Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
			£	£	£	£
Fixed assets
Tangible assets		8	-	37,937	37,937	-
Current assets
Debtors		-	-	-	-	-
Cash and equivalents	cash	cash -	53,050	193,959	247,009	205,351
Total current assets		current	53,050	193,959	247,009	205,351
Liabilities
Creditors: Amounts		Creditors: Amounts	(17,905)	(154,628)	(172,533)	(86,862)
falling due within		9
one year
Net current assets		Net current assets	35,145	39,331	74,476	118,489
Total net assets			35,145	77,268	112,413	118,489
The funds of the	The funds of the	The funds of the
Charity
Income funds	Income funds
Restricted		10	35,145	-	35,145	22,417
Unrestricted		11	-	77,268	77,268	96,072
Total funds			35,145	77,268	112,413	118,489

The notes at pages 14 to 24 form part of these accounts

Chair ……………………………..

Date ……17/12/2024……………………….

NOTES TO THE ACCOUNTS

1 Accounting policies

Charity information

The Leeds Community Healthcare Charitable Trust and Related Charities is an unincorporated Charity.

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention and 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), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The Charity is a Public Benefit Entity as defined by FRS 102.

The accounts have been prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The 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.

1.2 Incoming resources

a) Income is recognised in the Statement of Financial Activities as soon as the following three factors are met:
i) Entitlement – arises when a particular resource is receivable, or the Charity’s right becomes legally enforceable.
ii) Probability – when it is more likely than not that the incoming resource will be received; and
iii) Measurement – when the monetary value of the incoming resources can be measured with sufficient reliability.
b) Donations and Legacies Donations are received from individuals or companies donating money to either a specific fund, purpose or to benefit the whole organisation.

Legacies are accounted for as incoming resources once the receipt of the legacy becomes more probable than not. This will be once confirmation has been received from the representatives of the estates that payment of the legacy will be made or property transferred and once all conditions attached to the legacy have been fulfilled.

c) Other Trading Activities Fundraising activities such as tombolas, raffles and book sales are organised by staff to generate income for their specific area.

d) Investment Income The investment income received is from bank account interest only as no investments are made in stocks or shares.

1.3 Expenditure

a) All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expense shown in the Statement of Financial Activities. Expenditure is recognised when the following criteria are met:
i) There is a present legal or constructive obligation resulting from a past event;
ii) It is more likely than not that a transfer of benefits (usually a cash payment) will be required in settlement; and
iii) The amount of the obligation can be measured or estimated reliably.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

b) Grants payable Grants payable are payments made to third parties (including NHS bodies) in the furtherance of the funds held on trust’s charitable objectives for people in receipt of care.
c) Fundraising costs
The costs of generating funds are those costs attributable to generating income for the charity, other than those costs incurred in undertaking charitable activities or the costs incurred in undertaking trading activities in furtherance of the Charity’s objectives. These include membership fees and costs of receiving donations via donation websites.
d) Costs of charitable activities The costs of charitable activities comprise all costs incurred in the pursuit of the charitable objectives of the Charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs.
e) Allocation of support costs
Support costs are those costs which do not relate directly to a single activity. These include costs of administration, independent examination costs and IT support. They are apportioned across the charitable activities in proportion to the fund balance.

1.4 Structure of funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Unrestricted funds are funds which the Trustee is free to use for any purpose in line with the Charity’s objectives. Unrestricted funds include designated funds, where the donor has made known their non-binding wishes, or where the Trustee has created a fund for a specific purpose.

1.5 Fixed Assets

a) Capitalisation

All assets falling into the following categories are capitalised:

i) Tangible assets which are capable of being used for more than one year, and have a cost equal to or greater than £5,000;
ii) Groups of tangible fixed assets which are interdependent or would normally be provided or replaced as a group with a total value in excess of £5,000 and an individual value of £250 or more; and
iii) Computer software licences are capitalised as intangible assets where they are capable of being used for more than one year and have a cost, individually or as a group, equal to or greater than £5,000.
b) Valuation

Tangible fixed assets are valued at current cost as follows:

i) Land, buildings, installations and fittings are stated at open market value for their existing use. Valuations are carried out professionally at five yearly intervals with an interim valuation after three years. The Charity does not currently have any assets of this nature.
ii) Equipment is valued at the lower of estimated replacement cost or recoverable amount.
iii) Professional valuations are carried out by the District Valuers of the Revenue and Customs Government Department. These valuations are carried out in accordance with the Royal Institute of Chartered Surveyors (RICS) appraisal and valuation manual.
i) The Charity reviews its estate on an annual basis for the indication of impairment. Where there is the indication of impairment a valuation exercise will be carried out by the Charity’s valuers. The Charity does not currently have any relevant estate.
c) Depreciation
i) Depreciation is charged on each main class of tangible asset. Land and assets in the course of construction are not depreciated. Buildings, installations and fittings are depreciated on their revalued amount over the assessed remaining life of the asset as advised by professional valuers. Depreciation is calculated on a quarterly basis. When an asset revaluation takes place the revised depreciation, where applicable, takes effect from the quarter following that in which the revaluation occurs.
ii) Each equipment asset is depreciated over its expected useful life.

	Years
Motor Vehicles	7

1.6 Debtors

Debtors are amounts owed to the Charity. They are measured on the basis of their recoverable amount.

1.7 Cash and cash equivalents

Cash at bank and in hand represents cash in the bank current account and in hand that is held to meet the day to day running costs of the Charity as they fall due. Additional cash reserves are invested in an interest-bearing instant access savings account.

1.8 Creditors

Creditors are amounts owed by the Charity. They are measured at the amount that the Charity expects to have to pay to settle the debt.

Amounts which are owed in more than one year are shown as long term creditors.

1.9 Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise.

2. Prior year comparatives by type of fund

31 March 2023

Note			31 March 2023	31 March 2022
	Unrestricted Funds	Restricted Funds	Total Funds	Total Funds
	£	£	£	£
Income and endowments from:
Donations and legacies	3,041	3,553	6,594	118,951
Investments	111	230	341	21
Total incoming resources	3,152	3,783	6,935	118,972
Expenditure on:
Raising funds	147	36	183	2,177
Charitable activities
Patients’ welfare and amenities	3,621	59,289	62,910	8,284
Staff welfare and amenities	2,936	7,933	10,869	93,210
Support costs	539	4,030	4,569	12,289
Total expenditure	7,243	71,288	78,531	115,960

Net income/(expenditure)	(4,091)	(67,505)	(71,596)	3,012

Transfers between funds	-	-	-	-
Net movement in funds	(4,091)	(67,505)	(71,596)	3,012

Reconciliation of funds:
Total funds brought forward	26,508	163,577	190,085	187,073
Total funds carried forward	22,417	96,072	118,489	190,085

3 Donations and legacies

	Unrestricted Funds	Restricted Funds	Total 2024 Funds	Total 2024 Funds	Total 2023 Funds
	£	£	£		£
Donations	34,096	5,615	39,711		6,594

Total 4 Investments	34,096	5,615	39,711		6,594
	Unrestricted Funds
		Restricted Funds		Total 2024 Funds	Total 2023 Funds
	£	£		£	£
Interest received	2,127	-		2,127	341

Total	2,127	-		2,127	341
5 Expenditure on raising funds

	Unrestricted Funds	Restricted Funds	Total 2024 Funds	Total 2023 Funds
	£	£	£	£
Fundraising costs	180	-	180	183

Total	180	-	180	183

Fundraising costs include fees for online donations.

6 Charitable activities

Grant funding of activities (see note 6.1) Support costs (see note 7)	Unrestricted Funds £ 3,858 19,457 23,315	Restricted Funds £ 16,059 8,360 24,419	Total 2024 Funds £ 19,917 27,817 47,734	Total 2023 Funds £ 73,779 4,569
				78,348

6.1 Grants made to institutions

All grants made were to Leeds Community Healthcare NHS Trust for the benefit of patients and staff.

	2024	2024	2023	2023
	Aggregate amount paid	Number of grants	Aggregate amount paid	Number of grants
	£	No.	£	No.
Patients’ welfare and amenities	17,754	8	62,910	8
Staff welfare and amenities	2,163	5	10,869	7

Total	19,917	13	73,779	15

7 Analysis of support costs

Independent examination fee Bought in administration and financial services from NHS Trust Accounting software maintenance costs Depreciation Total	Unrestricted Funds £ 396 18,562 499 - 19,457	Restricted Funds £ 1,104 1,310 1,393 4,553 8,360	Total 2024 Funds £ 1,500 19,873 1,892 4,553 27,817	Total 2023 Funds £ - 2,849 1,720 -
				4,569

The independent examiner’s fee of £1,500 (2022/23 - £Nil) related solely to the independent examination. There was no additional work undertaken.

No staff are employed by Leeds Community Healthcare NHS Trust solely to work for the Charity. Others who support the charity are not considered to be employees of the Charity and are employed by a related party (2022/23 no employees).

Other costs are apportioned across all funds in proportion to their balances.

8. Fixed assets

8.1 TANGIBLE FIXED ASSETS

COST At 1 April 2023 Additions At 31 March 2024 DEPRECIATION At 1 April 2023 Charge for year At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 9 Creditors due within one year Trade creditors Accruals and deferred income Total creditors	Motor Vehicles - 42,490 42,490 - (4,553) (4,553) 37,937 - 31 March 2024 31 March 2023 £ £ 171,033 85,310 1,500 1,552 172,533 86,862	Motor Vehicles - 42,490 42,490 - (4,553) (4,553) 37,937 - 31 March 2024 31 March 2023 £ £ 171,033 85,310 1,500 1,552 172,533 86,862
		86,862

10 Analysis of Funds

10.1 Restricted Funds

2023-24

Fund Name Hannah House Fund Staff Benefit Fund Staff, Patients & Volunteers Covid Wellbeing Fund Clinical Psychology Staff Support Hannah House Outdoor Area CAHMS Books for Kids Child Health (St Georges) Seacroft Neighbourhood Team Community Stroke Rehab Team Total 2022-23 Fund Name Hannah House Fund Staff Benefit Fund Staff, Patients & Volunteers Covid Wellbeing Fund Clinical Psychology Staff Support Hannah House Outdoor Area CAHMS Books for Kids Child Health (St Georges) Seacroft Neighbourhood Team Middleton Neighbourhood Team Total	Balance 01 April 2023 £ 48,641 1,333 17,644 4,553 15,099 7,778 528 496 - 96,072 Balance 01 April 2022 £ 47,828 1,366 25,191 63,873 15,445 7,956 1,918 - - 163,577	Incoming resource s £ 4,615 - - - - - - - 1,000 5,615 Incoming resources £ 2,257 2 28 50 32 17 1 496 900 3,784	Expenditure £ (7,571) (58) (1,108) (199) (15,099) (340) (22) (22) - (24,419) Expenditure £ (1,444) (35) (7,575) (59,370) (378) (195) (1,391) - (900) (71,288)	Balance 31 March 2024 £ 45,685 1,275 16,536 4,354 - 7,438 506 474 1,000
				77,268
				Balance 31 March 2023 £ 48,641 1,333 17,644 4,553 15,099 7,778 528 496 -
				96,072

10.1 Details of material funds – restricted funds

Name of fund Description of the nature and purpose of each fund Hannah House For the relief of sickness in children and young people who are, or have, been treated at the paediatric respite care unit at Leeds Community Healthcare NHS Trust. Staff Benefit For the welfare of the staff of Leeds Community Healthcare NHS Trust. Staff, Patients & For enhancing the wellbeing of NHS staff, patients and Volunteers Covid volunteers impacted by Covid-19. Wellbeing Clinical Psychology Staff For the provision of clinical psychology input to increase Support and enhance the staff wellbeing offer across the organisation in response to the impact of Covid-19. Hannah House Outdoor To provide play and other equipment in the outdoor areas Equipment at Hannah House. CAMHS Wellbeing Books[To provide wellbeing books to children and young people ] of Leeds. Child Health St George's Grant from Pulse Radio Cash for Kids initiative.

Seacroft Neighbourhood For enhancing the wellbeing of staff in the Seacroft team Team

For enhancing the wellbeing of staff in the Middleton Middleton Neighbourhood Neighbourhood team Team

11.1 Unrestricted funds

The General Fund of £35,145 is an unrestricted fund and the resources may be used at the discretion of the Corporate Trustee for any charitable purposes, wholly or mainly for the services provided by Leeds Community Healthcare NHS Trust. Part of an unrestricted fund may be earmarked for a particular project and can be designated as a separate fund for administration purposes only. At present no funds have been designated by the Corporate Trustee.

2023-24

Fund Name General Fund Total	Balance 01 April 2023 £ 22,417 22,417	Incoming resources £ 36,223 36,223	Expenditure £ (23,495) (23,495)	Balance 31 March 2024 £ 35,145
				35,145

2022-23

Fund Name General Fund Total	Balance 01 April 2022 £ 26,508 26,508	Incoming resources £ 3,152 3,152	Expenditure £ (7,243) (7,243)	Balance 31 March 2023 £ 22,417
				22,417

12 Trustee and Connected Persons Transactions

12.1 Trustee remuneration

There were no payments to Trustees in this or the prior financial year.

The Trustee is the Corporate Trustee. None of the NHS Trust Directors acting on behalf of the Trustee received remuneration or reimbursement of expenses in respect of their duties connected with the Charity.

12.2 Details of transactions with Trustees or connected persons

There were no transactions with Trustees or connected persons.

12.3 Related Party Transactions

Leeds Community Healthcare NHS Trust, as Corporate Trustee of the Charity, is considered to be a related party to Leeds Community Healthcare Charity. Payments to creditors are made through the Trust and reimbursed from the Charity. No reimbursements were made to the Trust during 2023/24 (2022/23 - £11,135). The Trust provides administrative and financial services to the Charity. As at 31 March 2024, creditors amounting to £171,033 (2022/23 - £85,310) are due to Leeds Community Healthcare NHS Trust. There are no material direct transactions with related parties.