**Kent Community Health Charitable Fund** 

## **Kent Community Health Charitable Fund** 

# **Annual Report and Accounts for the Year Ended 31 March 2021** 

## **Registered Charity Number: 1139134** 

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**Kent Community Health Charitable Fund** 

## **Contents** 

**Report of the Trustee.........................................................................................3 Independent Examiner’s Report…………………………………………………..10 Statement of Financial Activities………………………………………………….13 Balance Sheet………………………………………………………………………...14 Statement of Cash Flows……………………………………………………………15 Notes to the Accounts……………………………………………………………….16** 

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**Kent Community Health Charitable Fund** 

## **Report of the Trustee for the year ended 31 March 2021** 

## **Foreword** 

The Trustee presents their annual report and the audited financial statements for the period ended 31 March 2021. 

The annual report and financial statements comply with the charity’s trust deed, applicable Accounting Standards in the United Kingdom and the Statement of Recommended Practice (Charities SORP FRS 102) “Accounting and Reporting by Charities” second edition issued in October 2019 for reporting periods effective from 1 January 2019 and the Charities Act 2011. 

## **Reference and Administrative Details** 

**Name and address of Charity:** Kent Community Health Charitable Fund Trust HQ, The Oast, Unit D, Hermitage Court, Hermitage Lane, Barming, Kent, ME16 9NT                       Tel: 01622 939747 

**Registered Charity Number:** 1139134 **Other Name Used by Charity:** i care 

## **Trustee Arrangements:** 

Kent Community Health NHS Foundation Trust is the Corporate Trustee of the Charity. The Board of Directors (Voting Board Members) who served Kent Community Health NHS Foundation Trust during the year to 31 March 2021 were as follows: 

|**Name**|**Position on Trust Board**|***Additional Info.**|
|---|---|---|
|John Goulston|Chairman||
|Paul Bentley|Chief Executive Officer||
|Pauline Butterworth|Chief Operating Officer||
|Gordon Flack|Director of Finance/Deputy CEO||
|Mercia Spare|Chief Nurse||
|<br>Dr Sarah Phillips|Medical Director||
|<br>Louise Norris|Director of Workforce, OD & Communications||
|Gerard Sammon|Director of Strategy and Partnerships||
|Peter Conway|<br>Vice Chairman, Non Executive Director||
|<br>Sola Afuape|Non Executive Director||
|<br>Pippa Barber|Non Executive Director||
|<br>Paul Butler|Non Executive Director||
|Bridget Skelton|Non Executive Director||
|Francis Drobniewski|Non Executive Director||
|Nigel Turner|Non Executive Director||



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**Kent Community Health Charitable Fund** 

The Board of Directors are also informed by the views of the Council of Governors. 

For further information on the Trust’s Board of Directors, its full Leadership Team and the Council of Governors please visit www.kentcht.nhs.uk 

## **Bankers:** 

Natwest Bank, Corporate & Institutional Banking, 9[th] Floor, 280 Bishopsgate, London, EC2M 4RB 

**Independent Examiner:** Grant Thornton UK LLP, London, EC2A 1AG 

## **Structure, Governance and Management of the Charitable Funds** 

The charity was created by Trust Deed and is registered with the Charities Commission as Kent Community Health Charitable Fund (Registered Charity No. 1139134). The primary object of the charity, as stated in its governing document, requires the Trustee to ‘hold the trust fund upon trust to apply income, and at its discretion, so far as may be permissible, the capital, for the general purpose of Kent Community Health NHS Foundation Trust’. 

Kent Community Health NHS Foundation Trust is the Corporate Trustee of the funds held on trust. 

The Executive and Non-Executive Directors of Kent Community Health NHS Foundation Trust Board share the responsibility for ensuring that the NHS body fulfils its duties as corporate trustee in managing the charitable funds. 

The board of Kent Community Health NHS Foundation Trust, on behalf of the Corporate Trustee, has delegated to the Charitable Funds Committee (CFC) the responsibility to ensure charitable funds held are being managed and accounted for in accordance with the terms of NHS Charities Guidance and Charities Law. Membership of the Committee includes 2 non-executive directors and the Director of Finance/Deputy Chief Executive and the Chief Operating Officer. The Chair of the Charitable Funds Committee for 2020-21 was Francis Drobniewski (Non-Executive Director). All members of the CFC have regard to the principles outlined in the Charities Commission’s guidance on public benefit and annual bids/spending plans are requested to ensure the most effective use of resources. 

Kent Community Health NHS Foundation Trust is committed to providing a first class and comprehensive healthcare service for the people within their area of responsibility. The Trustee is determined that the charity will continue to prosper, and support delivery of improved patient care for both revenue and capital projects. 

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**Kent Community Health Charitable Fund** 

## **Financial Review** 

The net assets of the charity as at 31 March 2021 were £706k (2019-20 £666k). 

## **Income Generation** 

Income during the year totalled £182k (2019-20 £172k) and includes income from donations, grants received from NHS Charities Together and interest earned from bank accounts. 

The total value of grants received from NHS Charities Together in 2020-21 totalled £122k and is further analysed in the following table: 

|**Grant Description**|**Date**<br>**Received**|**Amount**<br>**Received**|
|---|---|---|
|NHS Charities Together (Initial Award) Stage 1 of the Covid-19 Urgent<br>Appeal Scheme - To be spent on enhancing the well-being of NHS staff,<br>volunteers andpatients impacted byCovid-19|08/04/2020|35,000|
|NHS Charities Together (Second Award) Stage 1 of the Covid-19 Urgent<br>Appeal Scheme - To be spent on enhancing the well-being of NHS staff,<br>volunteers andpatients impacted byCovid-19|01/05/2020|35,000|
|NHS Charities Together (Starbucks Christmas Grant) - To support our<br>ongoingresponse to the Covid-19 crisis|16/12/2020|2,100|
|NHS Charities Together (Second Wave Grant) - To be spent on<br>enhancing the wellbeing of NHS staff, patients & volunteers impacted<br>bythe second wave of Covid-19|02/02/2021|50,000|
||**Total**|**122,100**|



Income from donations totalled £58k (2019-20 £28k). The reported increase in the main was due to the impact of the Covid-19 pandemic and the resultant increase in donations from individuals and campaigns run through the Charity’s Just Giving page. 

Nil income was received from legacies in 2020-21 (2019-20 £140k). 

2020-21 has been a year like no other and the Trustee would like to thank all donors who have made contributions to the charity during the year and is very grateful for the donations received and the impact these donations have had. 

## **Resources Expended** 

Expenditure during the period totalled £142k (2019-20 £69k), of which £78k was expended on staff welfare and amenities and £46k on patients’ welfare and amenities. Headline expenditure values for 2020-21 were as follows: 

- Vouchers for staff health & wellbeing £37k* 

- Pin badges and supporting materials for staff £8k* 

- Health & Wellbeing magazine & thank you letter £8k* 

- Children’s packs for staff children & grandchildren £3k* 

- Omni Vista interactive table projector £9k 

- Specialist chairs for the day room at Faversham Cottage Hospital £5k 

- Sleeper chairs for all East Kent Community hospitals and for Westbrook & Westview £3k 

- Car park extension & lighting for Wateringbury surgery £15k 

- Medical equipment to assist asthma diagnosis, blood pressure monitoring & spirometry testing at home £5k 

_*all funded from grants received from NHS Charities Together during 2020-21_ 

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**Kent Community Health Charitable Fund** 

## **Investment powers, policy and performance** 

The charity’s investment powers require funds to be managed by robust financial organisations so as to maximise the return on the funds, whilst minimising risk accordingly and to ensure that the funds are easily accessible for spending in accordance with the charity’s objectives. 

Charitable Funds are held as cash in Government Banking Service accounts and in the form of short term liquid investments held for a period of 60 days’ notice. Where funds are invested in the latter form, the deposit is arranged via the Charities Aid Foundation (CAF) and is therefore exclusively for charitable organisations. 

## **Non NHS Grant making policy** 

Grants are made, at the discretion of the Trustee, where the spending meets the objects of the charity.  No grants were made to Non-NHS organisations during the 2020-21 financial period (2019-20 Nil). 

## **Reserves Policy** 

The reserves policy agreed by the Charitable Funds Committee is that no minimum level of reserves is maintained. 

A scheme of delegation operates through which all grant funded activity and support costs are managed and authorised by relevant seniority thus enabling the facilitation of a fully accountable, effective and efficient management of the funds held. This in turn ensures sufficient and appropriate controls are in place to prevent the overcommitment of the charitable funds. 

## **Risk Management** 

At the time of approval of the accounts the Trustee has reviewed the major strategic, business and operational risks (including those relating to the Covid-19 pandemic and response) to which the charity is exposed. 

The evident growth in public support for the NHS has been demonstrated through increased donations during 2020-21 and the strong governance structure in place ensures continued effective stewardship and achievement of the charity’s objectives. 

## **Trustee Responsibilities** 

The Trustee is required by charity law to prepare financial statements for each financial year or period which gives a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity as at the end of the financial period. 

In preparing those accounts the Trustee is required to: 

- Confirm that suitable accounting policies have been used and applied consistently; 

- Make judgments and estimates that are reasonable and prudent; and 

- Confirm that applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts and that the financial statements have been prepared on the going concern basis. 

The Trustee is also responsible for: 

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**Kent Community Health Charitable Fund** 

Keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011; and 

Safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **2020-21 Key Highlights** 

## **COVID-19** 

The public’s overwhelming support of the NHS was demonstrated through increased donations during the Covid-19 pandemic, particularly the national emergency appeal managed by NHS Charities Together. The 2020-21 financial year saw grants totalling £122k received from NHS Charities Together to support the health and wellbeing of our staff, volunteers and patients through the pandemic and £35k resulting from individuals’ fundraising and donations. 

Donations arrived from all areas of the community, mainly in response to the national support for NHS workers. 

## **NHS Community Heroes Fund** 

This fund was quickly set up as it became apparent that people were donating money specifically for the health and wellbeing of colleagues. We promptly established a dedicated campaign page on Just Giving to channel donations www.justgiving.com/campaign/NHScommunityheroes. Anyone setting up a fundraiser on the page received a certificate from i care once their appeal was completed. We also promoted individual fundraisers on the i care Facebook page and on the Kent Community Health NHS Foundation Trust Facebook page to encourage more donations and to express our thanks to the fundraisers. 

## **NHS Charities Together** 

Who can forget the incredible Sir Captain Tom Moore and the millions he raised for NHS charities. i care was one of dozens of charities throughout the NHS to receive funding to support staff through the pandemic. 

With this funding we were able to: 

- deliver a campaign that saw Trust staff claim a £10 voucher to support their health and wellbeing. Vouchers 


   - from various shops, restaurants, garden centres etc were offered for Trust staff to claim and spend on themselves and their families. 

- provide a ‘Together’ badge for Trust staff members to wear with pride and recognition of their efforts along with a thank you card. 

- send out colouring packs for the children of Trust staff to say thank you for supporting their parents and loved ones as they worked tirelessly through 

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**Kent Community Health Charitable Fund** 

the pandemic. This was seen as a real morale boost and thank you to the families of staff members for all the sacrifice and adjustments that they had made during the pandemic. 

- distribute a dedicated health and wellbeing booklet for all staff members with a thank you letter from the Chief Executive. The booklet provided detail of goods and services available to staff members to promote their health and wellbeing, with a message to reassert support to staff in saying “it is ok not to be ok” and to request help if required. 

Future plans for this funding include purchasing outdoor furniture for some of the Trust’s sites for staff and patients to enjoy. To reward Trust staff for their inspirational and courageous response to Covid-19, the monies will also be used to fund a “Team Treat” (an activity, outing or purchase of items) to support the staff’s health and wellbeing. 

## **Bow Road Property Fund** 

Funding enabled the car park at Wateringbury surgery to be expanded allowing for additional spaces and to action repairs. 

Medical equipment was also purchased from allocated funds to allow asthma diagnosis, blood pressure monitoring and spirometry testing within the home environment for patients who are housebound. 


## **Community Hospitals** 

The purchase of an Omni Vista Interactive projector table was funded at Tonbridge Cottage Hospital. The equipment supports the role of the therapeutic worker, dementia link workers and the physio team by using interactive activities to support patients requiring physio and also helping those with limited mobility to improve movement. The equipment also supports patients with dementia by improving their hospital stay by providing exercises that will remind them of happy memories which in turn aids their well-being and reduces their anxiety whilst being in a different environment. 

Sleeper chairs for all of the East Kent Community hospitals and units at Westview and Westbrook were procured. These chairs can be used by patients during the day and can also offer a comfortable place for relatives to sleep whilst a family member is in hospital. 

A number of chairs were purchased at Faversham Cottage Hospital and Deal Victoria Hospital to enhance the comfort of patients and visitors. These included 2 riser recliner chairs to assist patients and multiple armchairs to be located outside every patient bay and side room. 

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**Kent Community Health Charitable Fund** 

## **Staff Wellness** 

The staff football team was funded for another season with additional kit purchased along with the funding for a training venue. The team trains once a week and current 


players have commented on the benefits being part of the team brings to them from both a physical and mental perspective. The team has helped the standing of the Trust in the community with matches being played against teams from various other organisations. 

## **Donation methods** 

We have a just giving page and within this we can set up various pages for each fund/appeal. Just Giving automatically pay donations via text or on the website into our Charitable Fund account on a monthly basis. They also calculate and reclaim any gift aid on our behalf and also pay this directly. https://www.justgiving.com/icare 


Donors are still able to send in cheques, made payable to Kent Community Health Charitable Fund. The acknowledgement forms include a wish to gift aid section. 

## **Charity Mission Statement** 

i care (Kent Community Health Charitable Fund) is a registered charity that helps pay for services and items which enhance patient care, as well as boost patients’ and staff morale, but which cannot be funded by the NHS. We support the trust’s aim of delivering first-class, comprehensive healthcare while looking after the health and wellbeing of the people providing that service. 

**A big thank you** 

On behalf of staff and patients who have benefitted from improved services due to donations and legacies, the Corporate Trustee would like to thank all patients and their relatives and the staff of the Trust who have made charitable donations. 

## **By order of the Trustee** 


## **Signed:** 

Francis Drobniewski, Chair of the Charitable Funds Committee 

**Date:** 20 January 2022 

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**Kent Community Health Charitable Fund** 

## Independent examiner's report to the trustees of 

## Kent Community Health Charitable Fund 

I report on the accounts of **Kent Community Health Charitable Fund** for the year ended 31 March 2021, which are set out on pages 13 to 23. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

- which gives me reasonable cause to believe that in any material respect, the requirements: 

   - to keep accounting records in accordance with section 130 of the Charities Act 2011; and 

   - to prepare accounts which accord with the accounting records; and 

   - to comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 

have not been met, or 

- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a comparison of the accounts with the accounting records kept by the charity. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as corporate trustee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement above. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act 2011; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and 

- to state whether particular matters have come to my attention. 

Your attention is drawn to the fact that the charity's trustees have prepared the charity's accounts in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019) issued October 2019 in preference to the Statement of Recommended Practice 'Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)' issued in April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has been withdrawn. I understand that the charity's trustees have done this in order for the charity's accounts to give a true and fair view in accordance with United Kingdom Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019. 

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**Kent Community Health Charitable Fund** 

## **Use of this report** 

This report is in respect of an examination carried out under section 145 of the Charities Act 2011. This report is made solely to the charity's corporate trustee, as a body, in accordance with the regulations made under section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustee, as a body, for my work, for this report or for the opinions I have formed. 


## **Sarah Ironmonger, FCPFA** 

Grant Thornton UK LLP 

Chartered Accountants London 27/01/2022 

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**Kent Community Health Charitable Fund** 

## **Kent Community Health Charitable Fund** 

**Annual Accounts for the year ended 31 March 2021** 

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**Kent Community Health Charitable Fund** 

## **Statement of Financial Activities for the year ending 31 March 2021** 

|||**2020-21**|**2020-21**|**2020-21**|**2019-20**|
|---|---|---|---|---|---|
|**Statement of Financial Activities for the**<br>**year ended 31 March 2021**|**Note**|**Unrestricted**<br>**Funds**<br>**£000s**|**Restricted**<br>**Funds**<br>**£000s**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|**Income from:**||||||
|Donations and Legacies||58|122|180|168|
|Investment-Bank Interest||0|2|2|4|
|**Total Income**||**58**|**124**|**182**|**172**|
|**Expenditure on:**||||||
|Charitable Activities||11|131|142|69|
|**Total Expenditure**||**11**|**131**|**142**|**69**|
|**Net Income/(Expenditure)**||**47**|**(7)**|**40**|**103**|
|**Other Recognised Gains/(Losses)**||0|0|0|0|
|**Net Movement in funds**||**47**|**(7)**|**40**|**103**|
|||||||
|**Reconciliation of funds**||||||
|**Total funds brought forward**||**103**|**563**|**666**|**563**|
|**Total funds carried forward**||**150**|**556**|**706**|**666**|



All results stated in the above Statement of Financial Activities derive from continuing operations. 

The notes at pages 16 to 23 form part of this account. 

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**Kent Community Health Charitable Fund** 

## **Balance Sheet as at 31 March 2021** 

|||**2020-21**|**2020-21**|**2020-21**|**2019-20**|
|---|---|---|---|---|---|
|**Balance Sheet as at 31 March 2021**|**Note**|**Unrestricted**<br>**Funds**<br>**£000s**|**Restricted**<br>**Funds**<br>**£000s**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|**Total Fixed Assets**|8<br>10<br>9<br>11|**0**|**0**|**0**|**0**|
|**Current Assets:**||||||
|Debtors||0|1|1|1|
|Cashand cashequivalents||157|583|740|668|
|**Total Current Assets**||**157**|**584**|**741**|**669**|
|**Liabilities:**||||||
|Creditors: Amountsfalling duewithinone year||7|28|35|3|
|**Total Net Assets**||**150**|**556**|**706**|**666**|
|**Funds of the Charity:**||||||
|**Restricted Income Funds**||**0**|**556**|**556**|**563**|
|**Unrestricted Income Funds**||**150**|**0**|**150**|**103**|
|**Total Funds of the Charity**||**150**|**556**|**706**|**666**|



The notes at pages 16 to 23 form part of this account. 

The financial statements on pages 13 to 15 were approved and authorised for issue by the Trustee on 20 January 2022. 

Signed: 


Name: Francis Drobniewski, Chair of the Charitable Funds Committee Date: 20 January 2022 

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**Kent Community Health Charitable Fund** 

## **Statement of Cash Flows for the year ended 31 March 2021** 

|**Reconciliation of net income/(expenditure) to net**<br>**cash flow from operating activities**|**2020-21**<br>**£000s**|**2019-20**<br>**£000s**|
|---|---|---|
|**Net income/(expenditure) for the reporting period**<br>**(asper the Statement of Financial Activities)**|**40**|**103**|
|**_Adjustments for:_**|||
|Dividends, interest and rents from investments|(2)|(4)|
|(Increase)/decrease in debtors|0|(1)|
|Increase/(decrease) in creditors|32|1|
|<br>**Net cashprovided by (used in) operating activities**|**70**|**99**|
||||
||**2020-21**|**2019-20**|
|**Statement of Cash Flows**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|**Cash flows from operating activities:**|||
|**_Net cashprovided by (used in) operating activities_**|**70**|**99**|
|**Cash flows from investing activities:**|||
|Dividends, interest and rents from investments|2|4|
|**_Net cashprovided by (used in) investing activities_**|**2**|**4**|
||||
|**_Change in cash and cash equivalents in the_**<br>**_reporting period_**|**72**|**103**|
|**Cash and cash equivalents at the beginning of the**<br>**reporting period**|**668**|**565**|
|**Cash and cash equivalents at the end of the**<br>**reporting period**|**740**|**668**|
||||
|**Analysis of cash and cash equivalents**|**2020-21**<br>**£000s**|**2019-20**<br>**£000s**|
|Cash at bank and in hand|439|367|
|Notice deposits (less than 3 months)|301|301|
|<br>**Total cash and cash equivalents**|**740**|**668**|



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**Kent Community Health Charitable Fund** 

## **Notes to the Accounts** 

## **1 Accounting Policies** 

## **1.1 Basis of preparation** 

The financial statements are prepared on a going concern basis under the historical cost convention with the exception of investments which are held at fair value. 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and effective from 1 January 2019; the Charities Act 2011 and UK GAAP as it applies from 1 January 2019. 

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following 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 in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has been withdrawn. 

Kent Community Health Charitable Fund represents a public benefit entity as defined by FRS 102. 

The Trustee considers that there are no material uncertainties that exist with the Kent Community Health Charitable Fund’s ability to continue as a going concern. This assessment also considers the impact of the Covid-19 pandemic and response. 

The principle accounting polices applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

## **1.2 Income Recognition** 

- a) All incoming resources are recognised in full in the Statement of Financial Activities when the following criteria are met: 

   - Entitlement – control over the rights or other access to the economic benefit has passed to the charity. 

   - Probable – it is more likely than not that the economic benefits associated with the transaction or gift will flow to the charity. 

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**Kent Community Health Charitable Fund** 

   - Measurement – the monetary value or amount of the income can be measured reliably and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably. 

- b) Income from donations is recognised when there is evidence of entitlement to the gift, the receipt is probable and its amount can be measured reliably. 

- c) Receipt of a legacy is recognised as an incoming resource when it is probable that the legacy will be received. Receipt is normally probable when: 

   - there has been grant of probate; 

   - the executors have established that there are sufficient assets in the estate, after settling any liabilities, to pay the legacy; and 

   - any conditions attached to the legacy are either within the control of the charity or have been met. 

- d) Gifts in kind, such as food and care packages are not accounted for when they are accepted and immediately distributed unless a single donation is material. 

## **1.3 Expenditure Recognition** 

All expenditure is accounted for on an accruals basis and is recognised when all of the following criteria are met: 

- Obligation – a present legal or constructive obligation exists at the reporting date as a result of a past event. 

- Probable – it is more likely than not that a transfer of economic benefits, often cash, will be required in settlement. 

- Measurement – the amount of the obligation can be measured or estimated reliably. 

- a) Grants payable are payments made to third parties (including NHS bodies) in furtherance of the charity’s charitable objectives. They are accounted for on an accruals basis where the conditions for their payment have been met or where a third party has a reasonable expectation that they will receive a grant. This includes grants paid to NHS bodies. 

- b) Charitable activities expenditure comprise of all costs incurred in the pursuit of the objectives of the charity. These costs include direct costs and an apportionment of overhead and support costs as reflected in note 4 to the financial statements. 

- c) Raising funds includes the costs attributed to generating income for the charity. 

- d) Support costs are those costs which do not relate directly to a single activity. Support costs include costs associated with finance, governance and other central costs which support or relate to more than one area of activity. These costs are allocated to charitable activities and raising funds on the basis of their proportion of total resource expended. 

- e) Irrecoverable VAT is charged to the category of resources expended for which it was incurred. 

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**Kent Community Health Charitable Fund** 

## **1.4 Structure of Funds** 

Unrestricted funds are resources held which are available for use at the discretion of the Trustee in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Designated funds are a portion of the unrestricted funds that have been set aside by the Trustee for particular purposes, normally reflecting the non-binding wishes of the donors. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements on page 22 (note 11.2). 

## **1.5 Tangible and Intangible Fixed Assets** 

The Charitable Fund had no tangible or intangible fixed assets for 2020-21 (2019-20 Nil). 

## **1.6 Fixed Asset Investments** 

Fixed asset investments are held to generate income or for their investment potential, or both. Investment gains and losses arising during the reporting period are recorded in the Statement of Financial Activities. Fixed asset investments in quoted shares, traded bonds and similar investments are measured initially at cost and subsequently at fair value at the reporting date. 

Dividend income from fixed asset investments is included in the period in which it is received and is allocated to funds based on the average balance of the funds across the period during which the income accrued. 

The Charitable Fund had no fixed asset investments for 2020-21 (2019-20 Nil). 

## **1.7 Realised and Unrealised Gains/Losses** 

All gains and losses are taken to the Statement of Financial Activities as they arise and allocated to the relevant fund. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or date of purchase if later). Unrealised gains and losses are calculated as the difference between market value at the year-end and opening market value (or date of purchase if later). 

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**Kent Community Health Charitable Fund** 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents includes cash held at bank and in hand and short-term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

Bank interest is allocated to funds in direct proportion to that fund’s share of the total bank balance. 

## **1.9 Stocks and Work in Progress** 

The Charitable Fund had no stocks or work in progress for 2020-21 (2019-20 Nil). 

## **1.10 Transfers between funds** 

Transfers between funds are made at the discretion of the Trustee. There were no transfers between funds during the reporting period 2020-21 (2019-20 Nil). 

## **2. Analysis of Income** 

## **2.1 Donations and Legacies** 

|**2.1 Donations and Legacies**|||||
|---|---|---|---|---|
||**2020-21**|||**2019-20**|
|**Donations and Legacies**|**Unrestricted**<br>**Funds**<br>**£000s**|**Restricted**<br>**Funds**<br>**£000s**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|Donations from individuals and groups|48|0|48|28|
|Corporate donations|10|0|10|0|
|Grants|0|122|122|0|
|Legacies|0|0|0|140|
|<br>**Total Donations and Legacies**|**58**|**122**|**180**|**168**|



In 2020-21, the Charity received grants from NHS Charities Together totalling £122k. 

## **2.2 Gross Income from Investments** 

||**2020-21**|**2020-21**|**2020-21**|**2019-20**|
|---|---|---|---|---|
|**Income from Investments and Cash**<br>**on Deposit**|**Unrestricted**<br>**Funds**<br>**£000s**|**Restricted**<br>**Funds**<br>**£000s**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|Bank and Building Society Interest|0|2|2|4|
|<br>**Total Income from Investments and**<br>**Cash on Deposit**|**0**|**2**|**2**|**4**|



Bank interest is recorded in the period in which it is received and is allocated to funds in direct proportion to that fund’s share of the total bank balance. 

## **3. Analysis of Expenditure – Grants payable to NHS Bodies** 

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**Kent Community Health Charitable Fund** 

All grants are made to Kent Community Health NHS Foundation Trust. 

## **3.1 Expenditure on Charitable Activities** 

||**2020-21**|**2019-20**|
|---|---|---|
|**Charitable Activities**|**Total Funds**<br>**£000s**|**Total Funds**<br>**£000s**|
|Patients welfare and amenities|46|34|
|Staff welfare and amenities|78|17|
|Support costs|18|18|
|<br>**Total Charitable Activities**|**142**|**69**|



## **4. Allocation of Support Costs and Overheads** 

||**2020-21**|**2020-21**|**2020-21**|**2019-20**|
|---|---|---|---|---|
|**Support Costs and Overheads**|**Charitable**<br>**Activities**<br>**£000s**|**Raising**<br>**Funds**<br>**£000s**|**Total**<br>**Support**<br>**Costs and**<br>**Overheads**<br>**£000s**|**Total**<br>**Support**<br>**Costs and**<br>**Overheads**<br>**£000s**|
|Independent Examination-External Audit|2|0|2|2|
|Administration-Finance|15|0|15|15|
|Other|1|0|1|1|
|**Total Support Costs and Overheads**|**18**|**0**|**18**|**18**|



## **5. Trustee Remuneration, Benefits and Expenses** 

No representative of the Trustee received any remuneration or re-imbursement of expenses from the Charitable Fund. 

## **6. Analysis of Staff Costs** 

The charity had no employees for the reporting period 2020-21 (2019-20 Nil) and therefore does not pay any salaries, national insurance and pension contributions direct. Costs for staff incurred by Kent Community Health NHS Foundation Trust are recharged to the Charitable Fund in the form of an administration fee. The administration fee for 2020-21 was a total of £15k (2019-20 £15k). 

## **7. Auditor’s Remuneration** 

External Auditor’s remuneration of £2k including VAT (2019-20 £2k including VAT) relates solely to the agreed Independent Examination fee for the 2020-21 Charitable Funds annual report and accounts. 

20 



**Kent Community Health Charitable Fund** 

## **8. Debtors Analysis** 

|**8. Debtors Analysis**|||
|---|---|---|
||**31 March**<br>**2021**|**31 March**<br>**2020**|
|**Debtors: amounts falling due within oneyear**|**Total £000s**|**Total £000s**|
|Prepayments|1|1|
|**Total Charitable Activities**|**1**|**1**|



## **9. Creditors: amounts falling due within one year** 

||**31 March**<br>**2021**|**31 March**<br>**2020**|
|---|---|---|
|**Creditors: amounts falling due within oneyear**|**Total £000s**|**Total £000s**|
|Other Creditors|35|3|
|**Total Creditors**|**35**|**3**|



## **10. Cash and cash equivalents** 

Cash and cash equivalents relate to those funds held in Government Banking Service (GBS) bank accounts and on short-term investment (60 day notice deposit). The deposit account is provided by Shawbrook Bank Ltd and is made available through the Charities Aid Foundation. 

## **11. Funds of the Charity** 

## **11.1 Analysis of Charitable Funds held** 

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**Kent Community Health Charitable Fund** 

||**Balance at 1**<br>**April 2020**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers**|**Gains and**<br>**Losses**|**Balance at**<br>**31 March**<br>**2021**|
|---|---|---|---|---|---|---|
|**Restricted Funds**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|
|Community Hospitals Restricted|243|1|(28)|-|-|216|
|Deal Hospital|43|-|(1)|-|-|42|
|Bow Road Property|44|-|(21)|-|-|23|
|Sensory Room appeal|3|-|(2)|-|-|1|
|Mermikides-Heron Ward|200|1|(5)|-|-|196|
|Covid19-NHS Charities Together|-|122|(73)|-|-|49|
|NHS Services in Dover|30|-|(1)|-|-|29|
|**Total Restricted Funds**|**563**|**124**|**(131)**|**-**|**-**|**556**|



||**Balance at 1**<br>**April 2020**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers**|**Gains and**<br>**Losses**|**Balance at**<br>**31 March**<br>**2021**|
|---|---|---|---|---|---|---|
|**Unrestricted Funds**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|
|Unrestricted Funds|103|58|(11)|-|-|150|
|**Total Unrestricted Funds**|**103**|**58**|**(11)**|**-**|**-**|**150**|
||||||||
||**Balance at 1**<br>**April 2020**|**Incoming**<br>**Resources**|**Resources**<br>**Expended**|**Transfers**|**Gains and**<br>**Losses**|**Balance at**<br>**31 March**<br>**2021**|
|**Total Funds**|**666**|**182**|**(142)**|**-**|**-**|**706**|



## **11.2 Restricted Funds detail** 

|**Name of Fund**|**Description of the nature andpurpose of each fund**|
|---|---|
|Community Hospitals|This fund includes all legacies received for the following Community Hospitals;<br>Faversham Cottage Hospital, Whitstable & Tankerton Hospital, Deal Hospital,<br>Queen Victoria Memorial Hospital, Sheppey Hospital, Sevenoaks & Tonbridge<br>Cottage Hospital. All legacies are for the general purpose of the hospitals|
|<br>Deal Hospital|<br>Any charitable purpose relating to NHS wholly or mainly for Deal hospital|
|<br>Bow Road Property|<br>Community healthcare for the benefit of the residents of Wateringbury and<br>Nettlestead.|
|Sensory Room|To provide and equip a Sensory Room at Heathside Children's Centre, Maidstone|
|<br>NHS Services in Dover|<br>For the use and benefit of NHS medical services in Dover|
|Mermikides-Heron Ward QVMH|To be used for the purpose of Heron Ward at QVMH only|
|Covid19-NHS Charities Together|Grants from NHS Charities Together to be spent on enhancing the well-being of NHS<br>staff, volunteers and patients impacted by Covid-19|



## **12. Analysis of Net Assets between Funds** 

The net assets are held for the various funds as follows: 

||**Tangible**<br>**Fixed Assets**|**Fixed Asset**<br>**Investments**|**Net Current**<br>**Assets/(Liabilities**|**Long Term**<br>**Liabilities**|**2020-21**<br>**Total**|**2019-20**<br>**Total**|
|---|---|---|---|---|---|---|
|**Fund Classification**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|**£000s**|
|Restricted Funds|-|-|556|-|556|563|
|Unrestricted Funds|-|-|150|-|150|103|
|**Total Restricted Funds**|**-**|**-**|**706**|**-**|**706**|**666**|



## **13. Related Party Transactions** 

Board members of Kent Community Health NHS Foundation Trust which is the Corporate Trustee of the charity are also members of the committee which is 

22 



**Kent Community Health Charitable Fund** 

empowered by the Trustee to act on its behalf in the day to day administration of all funds held on trust, which is the Charitable Funds Committee (CFC). 

Board members of Kent Community Health NHS Foundation Trust, the Corporate Trustee, and members of CFC ensure that the business of the charity is dealt with separately from that associated with exchequer funds for which they are also responsible. 

During the year neither the Corporate Trustee nor members of the key management staff or parties related to it has undertaken any material transactions with or received any remuneration or expenses from the Kent Community Health Charitable Fund. 

The charity made revenue payments to the Kent Community Health NHS Foundation Trust to the value of £142k as detailed in note 3. As at 31 March 2021 £35k (2019-20 £3k) was owed to the Kent Community Health NHS Foundation Trust. 

## **14. Commitments** 

The charity has commitments totalling £11k at 31 March 2021 (2019-20 £20k) arising from approved bids and requisitions placed for which the relevant goods and services have not been received. 

## **15. Events after the end of the reporting period** 

There are no events after the reporting period. The continued response to the Covid19 pandemic after 31 March 2021 has not been deemed to impact the 2020-21 annual accounts presented. 

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