Company reglstratlon number.. 02557203
Chaflty reglstratfjon number. 1146357
Seaton and District Hospital League of Friends
(A company limlted by guarantee)
Annual Report and Finanaal Ststements
for the Year Ended 30 Sept6mber 2024
WESTCOTTS
CHAIITEfttD ACCOUt4T414TS
8 BUSINfSS ADVI$SItS

Seaton and Distrlct Hospital League of Friends
Contents
Reference and Administratlve Deta118
Trustees, Report
2to8
Independent Auditors, Report
91012
Statement of Flnanclal Actlvities
13
Balance Sheet
14
Notes to the Financlal Statements
15to27

Seaton and Dlstrlct Hospital League of Friends
Reference and Adminlstrative Details
Trustees
Dr Mark Julian Welland, Chair until 18 April 2024
Shirley Robinson, Treasurer
Dr John Ccop. Vice chair
Mark Edward Ollier (resigned 18 April 2024)
Carol Rowe, Secretary
Sheila Heys
Julia Hitchcock
Julie Gosling (resigned 13 November 2023)
Sheila Turner (resigned 2 January 2024)
Lesley Jane SpenGer, Chair
Janette Hamnett (appointed 29 May 2024)
Kirstine House, CEO
Senlor Management I
Lead•rship T•am
Charlty Reglstratlon Number
1146357
Company Reglstration Number 02557203
Registered Office
Seaton Community H05Pltal
Valley View
Seaton
Devon
EX12 2UU
Westcotts (SW) LLP
Timberly
South Street
Axminsler
D8von
EX13 SAD
WBW Solicitors and Chartered Financial Planners
Law Chambers
1 Major Terrace
Seaton
EX12 2RF
Auditor
Sollcitors."
Page 1

Seaton and District Hospital League of Friends
Trustees. Report
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements and audTtors' report of the charitable company for the year ended 30
September 2024.
Objectlves and actlvities
Objects and alms
The main obl￿tive of the charity is to relieve patients and fomier patients of the hospital and other
invalids in the community who are sick, convalescent, disabled. handicapped, infirrn or in need of
financial 8sslstance and generally to support the charitsble work of the hospital.
Public benefit
The trustees confirm that th8y have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the publio benefft guidance published by the Charity Commission for
England and W81es.
strudure, governance and managemont
Seaton & Distrlct Hospltal League of Friends Is a company Ilmited by guarantee and It Is gov8med by
its Memorandum and Articles of Association dated 12th November 1990.
New trustees may be appointed by the members by ordinary resolution. They may also be appointed
by the board of trustees, but if so the new trustees must retire at the next Annual General Meeting
(AGM), although they will be eligible for re-appointment by the members at the AGM. At each AGM
one third of the trustees other than those new trustees must retire (those who have been longest in
office) and are subject to retirement by rotation, but are eligible for re-appointment by the mernbers.
Each new Trustee receives the Charity Commission publication 'Thg Essential Trustee: What you
need to know, as well as the most recent publi8h8d annual report and a copy of the Memorandutn and
Artlcles of Associatlon. Trustees also attend an Induction day.
An Internal conflict of interest register is In place which is based on submissions of declaration of
interests completed by all Trustees. Trustee meeting poliGy is that. where Trustees have an interest in
the matter under discussion, they will absent themselve5 from these d15cussions and decisions.
The Charity is govemed by a board of trustees who meet to detemiine the strateglc direction of the
charity and a manager is employed tt) deal with the day to day runnin9 of the organisation. The board
has met four times during the year (including at least one officer). The quorum for meetlngs of
trustees is five trustees (at least 1 officer). Decisions are made by majority vote and In the event of a
tied vote the Chair of the meeting has a second and deciding vote.
Page 2

Seaton and District H05pltal League of Friends
Trustees. Report
Achievements and performance
Our activitles and achlevements in 202312024
The league derives its income from five princlpal sources:
Our charity shops Sn Fore Street, Seaton are managed by two part-tlme managers and an assistant
manager. One of the managers left In July and a new manager was appointed lemporarily. We are
hoplng to appoint a permanent retail manager In 2025. The shops generated gross sales of £148,947,
an increase of £12,007 on the previous year. The expenses of maintaining the shops amounted to
£87.865. a reduction of £5,545 on the previous year. Further expense was Incurred when we acquired
the shop opposite No.1 (No. 2), which needed a number of improvements. The v2St majority of the
labour continues lo be provided on a voluntary ba&s.
Fundraising activities includ8.'
. The League held a variety of fundraising events, including Quiz Nights, Craft Fairs, a Christmas Fair
and a Murder Mystery event
We had a stall to raise awareness of the League at an event In the Park and have also been
supported by the Chantry Buoys and the Three Counties Band. Another supporter raises money for
the Sealon Hospice at Home Servlce by holding Bingo evenlngs.
. The League has operated a 100 Club for many years.
Another source of income is the Haven bungalow which was bequeathed to the League by Miss Doris
South. The bungalow has been let out for holidays. with a reduced rate for carers and friendslfamilies
of local people. The letting income relating to the property in the year was £18,196 (2023.. £11.223)
with attributable expenses of £10,319 (2023.. £6,361).
Former patients arKI the local community have generously remembered the League in their wills for
which we are extremely grateful. This financlal year saw income from this source at £19,836 (2023..
£4,458). To this must be added £12.100 specifically for the Seaton Hospice at Home servi￿.
Thls year we have received £106.906 (2023: £68.538) from varlous Individuals, communty and
corporate donations that are specifically for the Seaton Hospice at Home Service, which reflect th8
wide support that the League receives.
At the end of the year the Le8gue had commitments as set oul in the res8rves policy.
How the League works
The L8agu8 employs a part time manager who has an office in the hospital. She deals with all the
admlnistration Involved in running the League.
The League started renting the Counting House in Sealon in April 2024. The aim is to run it a5 a Hub
to provide informatlon about the League and to provide a space for meeting5 and gatherings
generally. Age UK will also run IT support from there. A new administrator, to be based in the Hub. will
be appointed in October 2024.
Page 3

Seaton and District Hospital League of Friends
Trustees, Report
How the League supports the community
The Friends in the Community group, run by the Leagu8. holds monthly meetlngs e.hallenglng
loneliness by providing companionship. social and leisLtre activities in a relaxed atmosphere in St
Gregorvs Church Centre. This cost of this was £1.079 (2023.. £2.682).
The League funded Christmas Hampers for patients in the communily at a cost of £95 (2023: £341).
Ref￿shrnents continued to be supplied to the hospital staff at a cost of £138 (2023: £566) for the
Achievements
The League has been collaborating with Royal Devon Universty Healthcare NHS Foundation Trust to
run the Seaton Hospice at Home nursing service which started in April 2023. The end of life palliative
nursing service is for patients who are registered with a Beer. Colyton or Sealon GP. The service
delivers expert care and support to patients approaching the end of their lives, allowing them to
remaln in their own homes. if that Is their wish.
Already the servlce has helped many people to end their lives at home with friends and family. The
nurses have been truly wonderful and are much appreciated.
The service is completely funded by the League and many grateful local people have contributed to
the League to allow us to contlnue to support IL
The League has been collaboratlng with the Memory Café and is now running a session each month.
The League has set up a Bereavement Servlce which provides walks and tea and a chat to th￿se who
have been recently bereaved. This seNice is really appreciated by those attending.
A Befriending Servlce will also be linked with the other services to provide as much help as possible
lo those in need. An¢)ther member of staff has been employed as a Community Volunteer and
Support Services CO￿rdInatOr since January 2024. She has been instrumental in setting up thase
seNI￿s.
To raise the public's aWa￿nesS of the League. a new logo and an updated website have been
aied.
Looking to the future. the League ha5 been working with interested parties to submit plans for use of
the void space in the hospital to provide a Heallh and Wellbeing Hub. The League has been liaising
with the Irrtegrated Care Board and NHS Property Services.
Thank you
We wcAJld like to thank everyone for Iheir support and donations during the year 202312024. First and
foremost. we remember Ihe people whose18gacy gifts will enable us to fund future projects. To them
and their families we extend our very special thanks.
We should also like to thank the farnilies and friends of those who have sadly passed away this year
for their klnd donations received in memory of their loved ones.
Page 4

Seaton and Dlstrict Hospitsl League of Friends
Trustees, Report
We would particularly like to thank the following for raising money for the League this year.
Aimee Robb - Sponsored 50k Run
Archie Clode - London marathon and ColWon Football Toumament
lixe Valley Runners
Ben House - London Marathon
Chloe Burridge - Sponsored Run
Dr. Mark Welland - Grizzly
Elaine Simmons- Sponsored Walk
Kingham Family Trek
Martyn and Marina Lewis - Walking The Pacific Crest Trail
Widgef Family Walk
Barbara Cotton, Beer
Beer Action Group
Beer Village Store
Beer Wl
Busy Bees. Beer
Ladi & Melissa, Beer Pharmacy
Pecorama
Sonia & Veronica, Birthday Fundraiser
Sue Pitt - Branscombe Summer Fayre
Southleigh Village Gardens
Betty Hc4brook - Colyford Indoor Boot Sales
Colyford Post Office
Mary Bowles - Colyford Blngo
Anna Day-Lewis, Colyton Coffee Moming
Colyton Memorial Social Club
Mary Blocksidge, Colyton - Birthday Fundralser
Crossroads Church
Drum 4 Fun
Freedom Cafe
Haven Court
Jan Strapp- Music81 Evening
Jane's Kiosk
Janet & John Lang - 2024 League Calendars
Jubilee Lodge
Maggie Gordon - Tea Party & Workshops
Mr. & Mrs. Dumbl8- Open Garden
Mrs. V. Graham - Birthday Fundraiser
Organise Your Demise
Seaton Acapella
Seaton Camival
Seaton Gateway
Seaton Lions
Seaton Wl
Singing For Fun
Taste of Devon Butchers
Tea and Chat
Townsend House Medical Centre - From the sal8 of books at surgery
Val & Phil Christmas and Linda- Wekulele- Playing locally
Page 5

Seaton and District Hospital League of Friends
Trustees, Report
We are also grateful for the generosity of the local community who have kindly donated money and
goods to support our work throughout the year.
And finally. we W￿uld like to thank all of our volunteers without vthom none of this would have been
possible. Our League volunteers continue to help us with our charitable activitie5 and are a great
asset. We value all of our volunteer5 and support them in the various roles they perfomi in helping our
charity to make a positive differenGe in our community.
The gardens at Seaton Hospital were beautrfully maintained by 3 League volunteers who worked for
over 300 hours.
League volunteers have kindly given over 7,000 hours during the financial year.
An appreciation event was organised for the volunteers including a tram ride donated by Seaton
Tramway and a ueam toa provided by Westcotts.
Plans for futuro poriods
Our plans for 2024125
In the year ahead the work supporting the hospital will Continue with reg8rd to the outpatient
departments and communty teams. The League will also be looking to support the community in
developing plans to make use of the facilities currently not b8ing utilised. Such plans, rf successful.
will almost certainly ￿uIre fundlng.
As we move into 2025. the League is planning a period of growth and transformation. We are looking
to ralse our profile within the area. wilh a new logo and website and increasing our presence on social
media. Our Communty Volunteer and Support Services Cowordinator will develop new services such
as bGreavement support, befriendlng and transport. Seaton Memory Café will develop Ilnks with
Friends in the Community. Also we are looking to build a strong relationship with Re.'store. another
local organisation based in the hospital, and work together to help reduce isolation. loneliness and ill
health within our community.
Financial review
The League's total unreslricted income for the year was £263.406 {2023: £214.827). A further
£111.527 (2023: £80,938) was received in respect of restricted funds bringing the total income to the
League for the year to £374.933 (2023". £295.765). Over the year the League made a surplus of
£63.841 (2023: deficit £13.263).
Total expenditure for the year was £577,957 (2023: £336.946).
Investrnents have brought in more this year inevitably stsnding at £2.789.056 (2023: £2.261,629) at
the end of the year.
Page 6

Seaton and Distrlct Hospital League of Friends
Trustees. Report
Investment policy and objectives
Where funds are believed to be surplus to immediate requirements they are placed on term deposit
wtth clearing banks in order to maximise the interest received. The Trustees are conscious that all
fLtnds under their control have been donated and entrusted to them by members of the publlc and that
Ihey have a duty to safeguard these funds. The risk of loss is thoughl to be moderate. The League
may however be exposed to some investment risks.
Policy on reserves
When considerlng a reserves policy the Trustees make a realislic assessment of the present and
future liabillties of the League, with an assessment of the likely level of Income to be recelved over
future years. As the vast majority of the League'5 income is derived from donations made in wills. an
accurate prediction can only be gained by looking at the level of income from shop trading and
fundraising activities.
Resorves at 30 September 2024
l. The League has substantial commitments in relation to the Seaton Hospice at Home servlce. An
amoLtnt of £312,422 is requlred annually for the purpose. Reserves will need to be used to fund thls
for the next few years and reserves of £600,000 are felt to be appropriate for this purpose.
2. In view of the Ir￿gurar nature of income received. the Twstees consider that the sum of £325,000
should be retained as free reserves to enable them to meet any future urgent requests rapidly.
3. Reserves include £264.618 of fixed assets held to further the objects of the charily.
4. Therefore at 30 September 2024 th8 total reserves of £4,897,917 is consldered prudent for the year
to 30 September 2025.
5. Thls pollcy is reviewed annually and reported to members at each AGM.
Statoment of trust•o8' responsibilltlos
The trustees (who are also the directors of Seaton and District Hospital League of Friends for the
purpose5 of company law} are responsible for prepar(ng the trustees, report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice), including FRS 102 'The Fin8ncial Reporting
Standard applicable in the UK and Republic of Ireland..
Company law requSres tho trustees to prepare financlal statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the slate of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that pertod. In preparing these financial statements, the trustees are required to..
select suitable accounting policles and apply them consistently.
observe the methc*Js and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards. comprising FRS 102 have been followed, subject
to any material departures disclosed and explained In the finandal statements; and
prepare the financial ststements on the going GOn￿M basis unless It is inappropriate to presume
that the charitable company will continue in busines8.
Page 7

Seaton and District Hospital League of Friends
Trustees, Report
The trustees are responsible for keeplng proper accounting records that can disdose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Acl 2006, They are also responsible for
safeguarding the assets of the charitable company and hence for taklng reasonable stèps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
infomation included on the charitable companvs website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of inforniation to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charty's auditor is aware of that
information. The trustees confimi that there is no relevant information that they know of and of which
they know the auditor is unaware.
The annual report was approved by the trustees of the charity on .>.: 3, 707J3nd signed on its
behalf by:
Shirley Ro
Trustee
son
Carol R
Trustee
we
Lesley Ja
Trustee
e Sp8ncer
Page 8

Seaton and District Hospital League of Friends
Independent Auditor's Report to the Members of Seaton and Dlstrict Hospital
League of Friends
Opinlon
We have audited the financial 8tatements of Seaton and District Hospital League of Friends (the
'¢harity') for the year ended 30 September 2024. which comprise the Statement of Financial Activities,
Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is United
Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally
AC￿pted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 30 September 2024 and of its
Incoming resources and application of resources, including its income and expenditure, for the
year then ended;
have been properly prepared in accordan￿ with United Kingdom Generally AC￿pted Accounting
Practice," and
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basls for oplnion
We conducted our audit in accordan￿ with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Qur responsibilities under those standards are further described in the auditor
responsibilitiBS for the audit of the financial statements section of our report. We are independent of
the charity in acGordance with the ethical requirements that are relevant to our audit of the financial
Statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtalned is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial ststements, we have concluded that the trustees use of the going concem
basis of accounting in the preparation of the financial statements is appropriat8.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. Individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concem for a period of at least twelve months from when the original fr'nancial
statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern ar8
descrlbed In the relevant sections of this report.
Other Information
The trustees are responsible for Ihe other information. The other infomiation comprises tho
information included in the annual report, other than the financial statements and our auditor's report
thereon. Our opinion on the financial statements does not cover the other information and. except to
the extent otherwise expliGltly stated in our report. we do not express any form of assurance
conclusion thereon.
Pag8 9

Seaton and District Hospital League of Friends
Independent Auditor's Report to the Members of Seaton and Distrlct Hospltsl
League of Friends
In connectlon wlth our audlt of the flnanci81 statements, our responsibility is tn read the other
inforynatlon and, In dolng so, consider whether the other information is materially inconsistent wRh the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsislenGies or apparent material misstatements, we are
quired to determine whether there is a material misstatement in the financial statements or a
material misslatement of the other information. If, based on Ihe work we have performed, we conclude
that there 15 a material misstatement of this olher information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit:
the inf￿rnatIOn given in the Strategic Report and Trustees, Report for the financial year for which
the financial statements are prepared is consiste,.nt with the financial statements; and
the Strategic Report and Trustees. Report have been prepared In accordance with applicable legal
requirements.
Matters on whlch we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained In th8
course of the audit, we have not identified material rnisstatements in the Strategic Report and the
Trustees, Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you If, in our opinion:
adequate accounting records have not been kept. or retums adequate for our audit have not been
r8ceived from branches not visSted by us; or
the flnanclal statements are not in agreement with the a¢¢ountlng records and returns; or
rtaln disclosures of trustees remuneration specified by law are not made: or
we have not received all the information and explanations we require for our audit.
Responsibillties of trustee5
As explained more fully in the Statement of trustees, responsibilities (set out on page 7 and 8), the
trustee5 are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view, and far such intefflal control as the trustees determine is necessary to
enaLle the preparation of financial statements that are free from material misstatement, whether due
to fraud or error.
In preparing the finanaal statements. the trustees are responslble for assessing the charity's abillty to
continue as a going concern, disclosing, a5 applicable. matters relaied to going concern and using th8
going concem basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Page 10

Seaton and District Hospital League of Frlends
Independent Auditorfs Report to the Members of Seaton and Distrlct Hospltal
League of Friends
Audltor responslblllties for the audlt of the financial statements
Our objectives are to obtain reasonable a55urance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditoffs report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a 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 emr and are considered material if, individually
or in the aggregate. they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial ststements.
The extent to which our procedures are capable of detecting irregularities, induding fraud is detailed
below".
As part of an audit in accordance with ISAS {UK). we exercise professional judgement and maintain
professional scepticism throughout the audit. We also:
Identify and assess the rtsks of material misstatement of the financial statements, whether due to
fraud or error, design and perfomi audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of Intemal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the charity's Internal control.
Evaluate Ihe appropriateness of accounting policies used and the reasonableness of accounting
e5tlmates and related disclosures made by the trustees.
Conclude on the approprlaleness of the trustees use of the golng concern basis of accounting and,
based on the audit evidence obtained, whether a material Un￿rtaIntY exists related to events or
condltions that may cast significant doubt on the charity's ability to continue as a going concern. If
we conclude that a material uncertainty exists, we are required to draw attention in our auditor's
report to the related disclosures in the financial statèments or, if such disclosures ar8 inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditor's report. However. future events or conditions may cause the charity to cease to
continue as a going concern.
Evaluate the Ove￿11 presentation, structure and contont of the financial statements. including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a mannèr that achieves fair presontation.
Obtain sufficI8nt appropriate audlt evidence regarding the flnanclal information of the entities or
business activities within the charity to express an opinion on the financial statements. We are
responsible for the dlrectlon. supervision and performance of the charity audit. We remaln solely
responsible for our auclit opinion.
We communicate with those charged with govemance regarding, among other matters, the planned
scope and limlng of the audit and signiflcant audtt findings, includlng any significant deficiencles in
internal control thet we identify during our audiL
Page11

Seaton and District Hospital League of Friends
Independent Auditor's Report to the Members of Seaton and Distrlct Hospltal
League of Frlends
Use of our report
This report is made solely to the charitable companvs truste8s, as a body, in accordance wilh
Chapter 3 of Part 16 of the Companies Act 2006. 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 auditorfs
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 charitable company and its trustees as a body. for our audit
work, for this report, or for the opinions we have formed.
tuart Carrington FCA (Senior Ststutory Auditor)
For and on behalf of Westcotts (SW) LLP
Timberly
South Street
Axminster
Devon
EX13 SAD
Page 12

Seaton and District Hospltal League of Friends
Statement of Financial Activlties for the Year Ended 30 September 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Olher trading actlvitie8
Investment income
44,817
2,305
154,034
62.250
107,617
152,434
2,305
157.944
62,250
84.950
4.733
148,914
57.168
3,910
Total income
Expendlture on:
Raising funds
Charitable activitles
Total expenditure
Gainsl(losses) on
invesiment assets
263,406
111,527
374,933
295.765
(111.903)
(154,679)
(266.582)
(1,051)
(310,324)
(311.375)
{112,954)
465,003
(95.843)
241,103)
(336.946)
(577,957)
266,865
266,865
Net incomel(expenditure)
Transfers belween funds
Nel movement in funds
Reconclliation of funds
Total funds brought forward
Total funds carried forward 22
27.918
263,689
199.848
(199.848)
199.848
63.841
{13.263)
63.841
63,841
(13,263)
4,834,076
4.897,917
4,834,076
4,897,917
4,847.339
4,834,076
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 22.
The notes on pages 15 to 27 form an Integral part of thes8 financial statements.
Page 13

Seaton and District Hospital League of Friends
(Registration number= 02557203)
Balance Sheet as at 30 September 2024
2024
2023
Note
Fixed assets
Tangible assets
Investments
15
16
264.618
2,789,056
3,053,674
190,491
2,261,629
2,452,120
Current assets
Debtors
Cash at bank and in hand
17
18
20.116
1.918.891
1,939,007
94,764
8.824
2.464,868
2,473,692
91,736)
Credltors: Amounts falllng du8 wlthln one year
Net Current assets
19
1,844,243
2,381,956
Net assets
4.897,917
4.834.076
Funds of the charlty:
Unrestricted Income funds
Unrestricted funds
4,897.917
4.897,917
4,834,076
Total fvnds
22
4,834,076
The financial statemenls on pages 13 to 27 wer8 approved by the trustees, and authorised for Issu8
on ..or D_l.a. and signed on their behalf by:
Shirley
Trustee
inson
Carol
owe
Trustee
Lesley J
Trustee
e SPen￿r
The notes on pages 15 lo 27 form an integral part of these financial statem8nts.
Page 14

Seaton and District Hospltal League of Friends
Notes to the Financlal Statements for the Year Ended 30 September 2024
1 Charity statu5
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not
have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of Ilquldatlon.
The address of its regislered office is:
Seaton Community Hospital
Valley View
Seaton
Devon
EX12 2UU
2 Accounting pollcies
Statement of compliance
The financial statements have been prepared In accordance with Accountlng and Reportlng by
Charllies: Statement of Recommended Praclice (appllc2ble to charlties preparing their accounts In
accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland (FRS
102)) (issued in October 2019) - (Charities SORP IFRS 102)), the Financial Reporting Standard
applicable in Ihe UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basls of preparatlon
Seaton and Districl Hospital League of Friends mee15 the definition of a public benefit entity under
FRS 102. Assets and liabilitles are inrtially re¢ognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy notes.
Golng concem
The trustees consider that there are no material un￿rtaint18S about the tharftvs ability to continue as
a going concem nor any signfficant areas of uncertainty that affect the carrwng value of assets held by
the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not
induded a cash flow statoment in these financial statements.
Page 15

Seaton and District Hospital League of Friends
Notes to the Financial Statements for the Year Ended 30 September 2024
Judg•mènts & key sourcos of estlmation uncertalnty
The preparation of the financial statements requires management to make judgements, estlmates and
assumptions that affect the amounts reported. These estimates and Judgements are continually
reviewed and are based on experience and other factors. includlng expectations of future events that
are b&li8V8d to be reasonable under the circumstances.
Accounting estimates and assumptions are made conceming the future and, by their nature, will rarely
equal the related actual outcome.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
Donations and legacles
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event Ihat a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds. the income is deferred and not
re￿gnised until either those conditions are ￿llY met. or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fuffilled in the reporting
period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the
administratorlex8CUtor for the estate has communicated in writing both the amount and settlement
date. In the event that the gift is In the form of an asset other than cash or a financial asset traded on
a recognised stock exchange, recognttlon is subject to the value of the gift being reliably measurabl8
with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
Investment income
Dlvldends are r8cognlsed once the dividend has been d8clared and notificatlon has been recelved of
the dividend due.
Expendlture
All expendlture is recognised once there is a legal or constructive obligation to that expenditure. it is
probable settlement is required and the amount can be measured reliably. All cosls are allocated to
the applicable expendlture heading Ihat aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
US8 of resources, with c8ntral staff costs allocated on the basls of time spent, and depreciation
charges allocated on the portion of the asset's US8. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income. the management of investrnents and those
incurred in trading activitl8s that raise funds.
Charltable activities
Charitsble expenditure comprises those costs incurred by the charity in the delivery of its activities
and servi￿$ for its bèneficiaries. It includes both costs that can b8 allocated dlrecuy to such activities
and those costs of an indirect nature necessary io support them.
Page 16

Seaton and Dlstrlct Hospital League of Frlends
Notes to the Flnancial Statements for the Year Ended 30 September 2024
Grant pmvisions
ProvisDns for grants are made when the intention to make a grant has been communicated to the
recipient but there is Un￿rtainlY about either the timing of the grant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity C05t categories on a basls
consistent wilh the use of resources, for example, allocating property costs by floor areas. or per
capita, staff Costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requI￿rnents. including audil. strategic managanent and trustees meetings and reimbursed
expenses.
Tangible fixed assets
Individual fixed assets costlng £100.00 or more are initially recorded at cost.
Depreciation and amortisation
DeprecAation is provided on tangible fixed assets so as to Write off the cost or valuation, less any
estimated residual value. over their expected useful economic Ilfe as follows:
Awt class
Motor vehicles
Furniture and equipment
Leasehold improvements
Depr•ciation method and rats
25Yo Stralght Ilne
Straight lin& over 3 year8
straight line over 5 years
There Is no charge of depreciation in respect of Freehold property, as the resldual value is expected
to be at least equal to the cosL
Flxed asset investments
Fixed asset Snvestments, other than programme related investments, are included at market value at
the balance sheet date. Realised gains and losses on investments are calculated as the difference
between sales proceeds and their market value at the start of the year, or their subsequent cost, and
are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are
credffted or charged to the Statement of Financial Activities based on the market value at the year end.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposlts, and other short-lemi highly
liquid investments that are readily convertible to a known amounl of cash and a￿ subject to an
insignificant risk of change in value.
Page 17

Seaton and District Hospitsl League of Friends
Notes to the Financlal Statements for the Year Ended 30 September 2024
Fund structure
Unrestricted income funds are general funds that are 8vallable for use at Ihe trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for spedfic purposes, the
use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined conlribution pension scheme which is a pension plan under which
fixed ctjntribulions are paid into a pension fund and the charity has no legal or constructive obligation
to pay further conthbutions even if the fund does not hold sufficient assets to pay all employees the
benefits relating to employee service in the ujrrent and prior periods.
Contributions to defined contributs'on plans are recognised in the Slatement of Financial Activities
when they are due. If contribution payments exc88d the contribution due for servlce. the excess is
recognised as a prepa￿ent.
3 Income from donatlons and legacies
Unrestricted
funds
General
Restricted
funds
Total
2024
Donakn'ons and legacies:
Friends in the community
Churston Ris8
Gift ald reclalmed
Hospice @ Home
Donations and bequests
711
711
18,196
6.785
106.906
19,836
18.196
6,785
106.906
19.836
44.817
107.617
152.434
Unrestricted
funds
General
Réstricted
funds
Total
2023
Donations and legacies"
Friends in the community
Churston Rise
Gift aid reclaimed
Hospice @ Home
Donations and bequests
731
731
11.223
11,223
68.538
68.538
4.458
4,458
15,681
69.269
84,950
Page 18

Seaton and District Hospltal League of Frfends
Notes to the Financial Statements for the Year Ended 30 September 2024
4 Income from charitable activlties
Unrestricted
funds
Genéral
Total
2024
Total
2023
Feed in Tarrff
Insurance refund
2.305
2.305
3,458
1.275
2.305
2,305
4.733
5 Income from other trading activlties
Unrestrlcted
funds
General
Restricted
funds
Total
2024
Trading income:
Seaton Memory Cafe
Shop income
Fundraising for Hospice @ Home
Subscriptlons
4,609
148.947
4,609
148.947
3.910
478
3,910
478
154,034
3,910
157.944
Unrestrlcted
funds
General
Restricted
funds
Total
2023
Trading income;
Seaton Memory Cafe
Shop income
Fundraising for Hospice @ Home
Subscriptions
136.940
136.940
11,669
305
11,669
305
137,245
11,669
148.914
6 Investm•nt Income
Unrestrfcted
funds
General
Total
2024
Total
2023
Bank interest receivable
Income from listed investments
37,138
25,112
37,138
25.112
34,645
22,523
62,250
62,250
57,168
Page 19

Seaton and District Hospital League of Friends
Notes to the Financlal Statements for the Year Ended 30 September 2024
7 Costs of raising fund8
a) Costs of tradin9 actlvltles
Unrestrlcted
funds
General
Restricted
funds
Total
2024
Fundraising events
Shop costs
643
87,865
88.508
1,051
1.694
87,865
89.559
1,051
Unrestrlcted
funds
General
Restrictsd
funds
Totsl
2023
Fundraising events
Shop costs
375
93,406
2.062
2.437
93.406
93,781
2,062
95,843
b) Investment management costs
Unrestrlcted
funds
General
Total
funds
Finance charges:
other finance charges
23.395
23,395
23,395
23,395
Unrestrlcted
funds
General
Total
2023
Finan￿ charges;
Olher finance charges
Page 20

Seaton and District Hospltal League of Frlends
Notes to the Financial Statements for the Year Ended 30 September 2024
8 Expenditure on charltable activltles
Unrestricted
funds
General
Restricted
funds
Total
2024
Relieving patients and former pati&nts of Seaton
Hospital
Grant funding of activitles
Befriending service
The Counting House
Seaton Memory Cafe costs
Support costs
17,860
5.000
7.578
6,446
575
117,220
309,447
327,307
5.000
7.578
6.446
575
118.097
465.003
877
154,679
Unrestrlcted
funds
General
310,324
Restricted
funds
Totsl
2023
Relieving patlents ancl form8r patients of Seaton
Hospltal
Grant funding of activities
Befriending servlc8
The Counting Hous8
Seaton Memory Cafe costs
Support costs
8,830
10.000
161,290
170,120
10.000
60.678
305
60,983
79,508
161,595
241.103
9 Analysis of governance and support Costs
Total
2024
Total
2023
Staff costs
79.190
Govemance costs
Legal 8nd other professional f8es
Communications and IT
Depreciation
General office
Sundry
32,221
7,123
4,091
1,054
19,170
5.511
1,958
118,097
8.421
14.287
536
246
3.182
2.090
60,983
Page 21

Seaton and Dlstrict Hospitsl League of Friends
Notes to the Flnanclal Statements for the Year Ended 30 September 2024
10 Net gains l (losses) on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gainsl(losses) on listed investments
266.865
266.865
27,918
27,918
11 Net incomingloutgoing resources
Net outgoing resources for the year include:
2024
2023
Audit fees
Other non-audit seNices
Depreciation of fixed assets
Finance charges payable
6,513
2,670
19,170
23.395
6.059
2.484
246
12 Trustees remuneratlon and expenses
No trustees. nor any per60ns conn8Cted wlth th8m. have received any remuneration from the charlty
during the year.
No trustees have recelved any reimbursed expenses or any other benefits from the Charity during the
year.
13 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
111,214
260
7,335
1,904
67.169
2.281
120.713
69,450
The monthly average number of person5 (induding senior management I leadership team) employed
by the charity during the year was as follows:
Page 22

Seaton and Dlstrlct Hospitsl League of Friends
Notes to the Financial Statements for the Year Ended 30 September 2024
2024
2023
No
Management stsff
Shop staff
No employee received emoluments of more than £60.000 during the year (2023: Nil).
14 Auditors. remuneration
2024
2023
The auditing of accounts of any associate of the charity
All other non-audit Se￿iCes
6,513
2.670
6.059
2.484
9,183
8,543
15 Tangible flxed assets
Furnlture
and
equipment
Land and
buildings
Motor
vehicles
Total
Cost
At 1 October 2023
Additions
190.000
91,313
37.297
1,984
11,800
239.097
93.297
AI 30 September 2024
Dèpreclation
At 1 October 2023
Charge for the year
At 30 September 2024
Net book value
281,313
39,281
11,800
332,394
36,806
907
18,263
11.800
48,606
19,170
18,263
37,713
11,800
67,776
At 30 September 2024
At 30 September 2023
263.050
190,000
1,568
264.618
491
190,491
Included within the net book value of land and buildings above is £190.000 (2023 £190.000) in
respect of freehold land and bulldings and £73,050 (2023 - £Nil) in respect of leaseholds.
Page 23

Seaton and District Hospital League of Friends
Notes to the Financial Statements for the Year Ended 30 September 2024
16 Flxed asset investments
Listed
investments
Total
Cost or Valuation
At 1 October 2023
Additions
Disposals
Revaluation
2,261,629 2.261.629
676.105
676,105
(419,122) (419,122)
270.444
270.444
At 30 September 2024
Net book value
2,789,056 2,789.056
At 30 September 2024
At 30 Septembor 2023
2.789.056 2,789,056
2.261.629 2,261.629
The investments are held at valuation at the year end. This has been provided by the investment
manag8rs, LGT Wealth Managemant. The historical cost of investmant is £2,576.037.
17 Dgbtors
2024
2023
Trade debtors
Prepayments
Accrued income
12,927
2,279
4,910
20,116
2.000
1,262
5.562
8.824
18 Cash and rAsh equivalents
2024
2023
Cash on hand
Cash at bank
599
1.918.292
349
2,464,519
2.464.868
1.918.891
Page 24

Seaton and Dlstrlct Hospital League of Friends
Notes to the Flnancial Statements for the Year Ended 30 September 2024
19 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals and deferred income
82,228
3,868
8,668
94,764
80.880
2,011
8.845
91.736
20 Penslon and other schemes
Defined contrlbutlon penslon scheme
The Charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £7,233 (2023
£2,280).
21 Commltments
The League have entered into a Service Level Agreement with the Royal Devon Universlty Healthcare
NHS Foundgtion Trust following the diminishment of the service with Hospiscare. They will provide an
end of life care at home nursing service and associated support to the league. Seaton & District
Hospital League of Frlonds are committed to pay £312.422 per annum for this servlce.
Otherflnancial commltments
The total amount of other fin8ncial commitments not provided in the financial st8tem8nts was £69,908
(2023- £78,261).
Page 25

Seaton and District Hospital League of Friends
Notes to the Financial Statements for the Year Ended 30 September 2024
22 Funds
Balance
at1
October Incoming Resources
2023 resources expended Transfers
Other
Balance
recognised
at30
gains I September
(losses)
2024
Unrestricted funds
General
General Funds
4,834.076
263.406 (266.582) (199,848) 266.865 4.897.917
Restricted funds
Hospice @ Home
Friends in the Community
110,816 (310.296) 199.480
711
1,079)
368
111,527 199,848
311,375
Tolal funds
4,834.076
374,933
577,957
266,865 4,897.917
Balance
at1
October Incoming Resources
2022 resources expended Transfers
other
Balanc•
recognised
a130
galns I Soptember
(losses)
2023
Unrastricted funds
General
General Funds
4.824,836
214.827 (173.289) (60,216) 27.918 4.834,076
Restrlcted funds
Hospice @ Home
Friends in the Community
22,503
80,207 (160.975) 58.265
731 1,951
2.682
80.938 60.216
163.657
22.503
Total funds
4.847,339
336,946
295,765 La
27,918 4,834,076
Hos
Home
These funds are generated from fundraising and donations made t(Avards the Hospice @ Home
service.
riands in the Communit
This is a monthly community group for older. isolated people run by the League. Any monios
gonerated for the Friends in the Community are spent on this aGtivty alone.
Page 26

Seaton and District Hospltal League of Friends
Notes to the Financial Statements for the Year Ended 30 September 2024
23 Anatysls of nel assets between funds
Unrestricted
funds
General
Total funds
at30
September
2024
Restricted
funds
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilwties
264,618
2,789,056
1.939.007
(94.764
264.618
2.789.056
1.939.007
(94.764
4,897.917
Total net assets
4.897.917
Unrestrlcted
funds
General
Total funds
a130
September
2023
Restricted
funds
Tanglble fixed assets
Fixed asset inv8slm8nts
Current assets
Current liabilities
190,491
2,261,629
2.473.692
91.736
190,491
2,261,629
2.473.692
91,736
Total net assets
4,834,076
4,834.076
24 Related party transactions
There were no related party transactions in the year (2023: NII).
Pag8 27

Seaton and District Hospital League of Friends
Detailed Ststement of Financial Activities for the Year Ended 30 Septsmber 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies (analysed below)
Chariiable a¢tlvltles (analysed below)
Other trading activitles (analysed below)
Investment Income (analysed below)
Total income
152,434
2.305
157,944
62.250
84,950
4.733
148,914
57.168
374,933
295,765
Expenditure on:
Ralsing funds (analysed below)
Charitable activiti8s (analysed below)
Totsl expenditure
Gainsl(losses) on investrnent assets
Net incomel(expenditure)
Net movement in funds
(112,954)
465,003)
(95,843)
241,103
(577.957)
266,865
(336.946)
27,918
63.841
13,263
63,841
(13.263)
Reconciliatlon of funds
Total funds brought forward
Total funds carried forward
4,834.076
4,847,339
4.897.917
4.834,076
This page does nol form part of the statutory financial statements.
Page 28

Seaton and Distrlct Hospltal League of Friends
Detailed Statament of Financial Activities for the Year Ended 30 September 2024
Total
2024
Total
2023
Donations and legacies
Donations and bequests
Churston Rise
Friends in the communlty
Hospi￿ @ Home
Gift aid reclalmed
19,836
18,196
711
106,906
6,785
152.434
4.458
11,223
731
68,538
84.950
Charitable activities
Feed in Tariff
Insurance refund
2,305
3,458
1.275
2,305
4.733
Other trading activities
Subscriptions
Fundraising for HospSce @ Home
Seaton Memory Cafe
Shop Income
478
3,910
4,609
148,947
157,944
305
11.669
136.940
148.914
Investment Income
Income from listed Investments
Bank interest receivable
25,112
37.138
22.523
34.645
62.250
57,168
Ral$ing funds
Shop costs
Shop costs - v￿ge5 and salaries
Shop costs - social security costs
Shop costs - pension costs
Purchases for events
Purchases for events
Management fees
46,342
39,037
56,177
36.323
2,482
1,051
643
23.395
906
2.062
375
112.954
95.843
This page does not form part of the statutory financial statements.
Page 29

Seaton and District Hospital League of Friends
Detsiled Statement of Financial Activities for the Year Ended 30 September 2024
Total
2024
Total
2023
Charitable activities
Grants payable - institutions
Seaton Mernory Cafe costs
Befriending service
The Counting House
Friends in the community
Hospice @ Home
Churston Rise expenses
Seaton Hospital
Motor expenses
5.000
575
7,578
6,446
1.079
308.368
10,319
4.999
2.542
10.000
2.682
158.608
6.361
947
1,522
180.120
346,906
Govemance costs
Wages and salaries
Social security costs
Pension costs
Other staff costs
Auditor fees
Legal and other professional fees
Comrnunications and IT
Depreciation
Sundry
Insurance
other offlce costs
72.177
256
4,853
1,904
7,123
4.091
1.054
19,170
1,958
1.231
4,280
30.846
1,375
8.421
14,287
536
246
2.090
615
2,567
60,983
118.097
This page does not fomi part of the statutory financial statemenls.
Pag8 30