The gue+ Friends OF THE KENT & CANTERBURY HOSPITAL The Queen's Award forvoluntary Service Annual Report & Accounts For the Year Ending 31 December 2022 &p The fun of the fairl An af ternoon of f un for the local community raised an impressive £9,300 including Grand Draw ticket sales. All prof its to benef it hospital patients. staf f and visitors. Registered Charity No: 1155088 Tlie ue Friends F THE KEIXT & The Queen*AwaFd forVoluntaryS•rvk• Contents Page Chairman's Foreword........................................................,........... ..... Charity Objectives . Focus on Fundraising... Gifts in Action...................................................................................... Looking Forward - Our Plans for the Future....................................... 13 Financial Summary.,... .....................................................,................ 14 Structure, Governance & Management .............. .............................. 16 Policies and Objectives..... .22 Statement of Trustees, Responsibilities............................................. 26 Independent Auditorfs Report...........,........... ................................... 27 Statement of Financial Activities . .30 Balance Sheet .31 Cash Flow .32 Notes..............................................,.................................................. 33 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Chairman's Foreword Welcome to the Annual Report and Accounts of the League of Friends ILOFI of the Kent and Canterbury Hospital. Happily, the last twelve months have seen a steady recovery from the effeds of the Covid-19 pandemic. Our three hospital shops have feturned to normal activity as visitors were again 311owed in the hospltal and staff, patients and visitors could fully enjoy the service provided by the shops and ward trolley. The shop staff and volunteers have worked hard together so that by the end of the year. the shops, takings reached an all-time high,. every penny of profit Is used to buy essential equipment and improvements for patients, staff and vlsitors to the wards and departments of the Kent and Canterbury Hospital. Some of these gifts are highlighted later in this report. Dr Catriona Irvine Chairman It was good to See our main fundraising event, the Joint Hospital and League of Friends Summer Fair, return in August 2022 after two years of absence. The day was a great success and very much enjoyed by hospital staff. the public and LOF volunteers, raising around £IOK for the hospital. Throughout the year, many other fundraising events were put on by the LOF volunteers from our eight fundraising groups in Canterbury and the surroundinE villages. During the year around £355k worth of gifts were pledged to the hospital to benefit patients, staff, relatives and visitors. As Chairman, I would like to thank all the group members who continue to develop new ways to involve the local community in raising funds for the LOF. A150, the staff and volunteers of the LOF shops and those who run the ward trolley service who have worked so hard to give excellent service for the hospital and to raise funds for gifts. Thanks go to our library trolley volunteers who are welcomed by patients and staff alike on their weekly ward rounds and to our Stamps & Coins volunteer who diligently raises money for the LOF through auctions. I would also like to thank my fellow Trustees, who make a great team ensuring that our charity 15 run with good governance. prudent management and safe practice. Thanks to the support of every single person, the LOF continues to be able to make a real difference. enhancing patient tare. We are looking forward to a wonderful telebratory year starting in April 2023. Seventy years ago, in April 1953, the League of Friends was founded and ha5 actively supported the Kent and Canterbury Hospital continuously since then. donating more than £8 million over the years. In our Platinum Jubilee Year we will be holding celebratory events ond are proposing to fund an exceptional Jubilee gift for the hospital which will be featured next year. We are alway5 happy to welcome new members and volunteers to help us in this very worthwhile work supporting our hospltal. See our website www.lofkch.org.uk for more information or follow our good news stories on Facebook and Instagram. Catriona The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Charity Objectives The key objective of the charity Ithe League) is to provide services and funds to support the purchase of equipment and facilities which are beyond the scope of government fLtndinE to relieve sickness, protect good health and enhance the care and treatment of patients and visitors accessing NHS services at the Kent and Canterbury Hospital, which is a constituent part of the East Kent Hospitals University NHS Foundation Trust Ithe Trust). The League achieves its objectives by means of operating hospital shops which primarily sell goods to patients. visitors and hospital staff, by fundraisinE activities and the provision of services. These services include the provision of a mobile library service to in-patients and a shop trolley to the ward5. 35 well as fundraising activitie5 in the community. In considering the objectives, the Trustees have complied with the duty in section 17151 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The Trustees are confident that the activitie5 which they undertake have a clear public benefit. The Trust provides clinical services within the scope of their NHS requifements and the League works hard to support and enhance those services. Grants Applications are received from the Kent and Canterbury Hospital staff for equipment and facilities for use in the hospital. Applications are examined against criteria laid down by the Trust and the League Trustees. Grants are approved at the Trustee Board meetings and supported by both Central and Group funds. The aim of the grants is to deliver projects and purchase equipment that make a difference to all who use the services at the Kent and Canterbury Hospital by: Enhancing the quality of patient cère ImprovinE the environment for patients and visitors Supporting NHS staff welfare in their work environment Providing financial funding for projects that SUPPOrt patient education and well-being The League depends almost entirely on unpaid volunteers for fundraising and for staffing the services which we provide for the hospital. The Trustees are truly appreciative of their hard work and acknowledge that the suttess of the League is largely due to them. Lynne Bannon, our Charity Manager, oversee5 the League's Central activities, reporting to the Trustees and helping to ensure that the League achieves its overall objective of supportin8 the hospital for the benefit of patients, staff and visitors. Matt Tillman, our Shops, Manager, runs the hospital's highly valued shops. helping us achieve our mission by providing a service to palien15, Staff and visitors and maximising shops, profiis which are used to purchase equipment for the hospital. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 Focus on Fundraising Ourfundraising groups Ash Barham & Klngston Canterbury South * Chartham * Nailbourne St Stephen's & St Dunstan's Rough Common. Harbledown & Blean * Sturry Our dedicated eight city and village groups are instrumental in raising fLFnds for the League and form the backbone of the charity. With the worst of Covid and lockdowns behind us, our group members have enjoyed bein8 able to meet up again and throughout the year have organised a huge variety of events and activities such as: coffee mornings, soup lunches, bingo sessions, bfing and buy events. quiz games. letter-drops. sponsored walks and a well-attended, profitable fashion show. Group members, as well as individual volunteers, also give their time to help out in our three hospital shops. These provide a valuable seNice for patients, staff and visitor5 by selling food, snacks, drinks, newspapers. magazines, cards and many other useful items. The shops, trolley undertakes daily ward rounds which is particularly useful for those patients too ill to leave their bed. The shops are becoming ever more popular and throughout the year, footfall has steadily increased 35 more clinic5 are back up and running following the easing of Covid restrictions. The health benefits of volunteering are well documented. Our volunteers have commented that they thoroughly enjoy the social aspect of giving up their free time to support the League, working with long-established friends and having the opportunity of meeting new people. Many of our volunteers enjoy it so much that they have been with us for 20 years or more- some as many as 4(ltr years. The League turns fundraising profits into greatly appreciated pieces of equipment and facilities which benefit so many patient5, their visitors and our highly valued NHS staff. Equipment can range from small items such as chairs and overbed tables, to expensive high-tech medical machines such as a specialised ultrasound system and an MRI Capsule. Sometimes the smallest items can make the biEEest difference which is very rewarding for ovr group members who selflessly fundraise throughout the year. To everyone who has given up their free time to organise fundraising events, worked in our hospltal shops and volunteered for our Library Trolley and Stamps & Coins Setvices, your efforts have not gone unnoticed and we Say a huge thank you for your support and for contributing towards the continuing succe55 of our charitv. If you would like to join our successful charity and feel part of a valued team supporting the K&C Hospilal, please email Lynne at ekh-tr.leagueoffriends@nhs.net or telephone 01227 864030 for more information. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Fundraising Successes After a challenging couple of years which saw the curtailment of much of our fundraising, we are delighted to report that during 2022, the League was able to resume its varied activities to great effect. Our Trustees are humbled by the dedication and commitment of our local village and citv Broups who continue to devise new and innovative ways of raising money. whilst promoting friendship within the League. This report can only cover a few of the stories which have inspired people to give up their precious time to help raise funds. To you all. we say thank you. Ash group continues to hold monthly coffee mornings at the local Village Hall and in November raised a record amount of£539 from the well- attended event. A regular Church stall also boosts group funds. Chartham Eroup regularly provides refreshments for the local community coffee mornings. A member diligently makes delicious home-made preserves for sale in the League's main shop which fly off the shelf. Other fundraisers include a tombola at Chartham Summer Fair, a Soup & Pud event and a pop- up Easter stall on a memberfs drive which raised an impressive £350. Barham & Kingston group continue to hold popular coffee mornings and the Christmas event at Barham Village Hall was particularly successful, raising £373.68. Nailbourne group held a coffee morning and AGM in Bridge Village Hall in April and enjoyed being able to meet up face-to-face after such a long time. Residual item5 from the event raised £150 at a Eara8e sale the following week. An interesting talk on Yhe Pursuit of Speed on Road & Rail, raised £550 and the annual letter- drop, which is always well supported, raised well in excess of £lK. Canterbury South gfOUP had another successful year organising number of varied events including strawberry cream tea, a driveway stall and a coffee morning. Word Play Quiz sheets, which started during 2021 Covid restrictions, were popular and carried on into 2022. A 1,000 letter- drop appealing for stamps, coins and postcards proved hLFgely beneficial and produced overwhelming donations. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Rough Common, Harbledown & Blean group had a very successful fundraising year. An Easter event raised £344 and popular knitted Easter chicks sold in the hospital shop raising £154. A quiz night boosted funds by an impressive £522 and a donation of vintage whiskey raised £1.159 at a specialist auction house- one bottle sold for over £4001 The group did particularly well selling over £3.200's worth of grand draw tickets. drawn at the summer fair, and a sell-out Fashion Show which raised a fantastic £744. Sturry group enjoyed the Summer Hospital Fair and meeting up with old friends. These knitted toys were made bya member and proved very popular. Regular bingo sessions continue to raise money and the group was pleased to welcome the Lord Mayor to a Coffee Morning fundraiser. Afternoon Teas for neighbours providing a catch- up overa cupof tea and cake continue to be popular and help boost funds. Whit5table Charity Parklng. Canterbury South group and several trustees raised nearly £375 during the year at the regular Whitstable Junior School charity parking days. Home grown produce and jams boosted takings. St Stephen's & St Dunstan's group delivered 200 League of Friends magazines in their neighboijrhood which resulted in one new member and two donations. A highly successful showing of a popular locally inspired film and soup lunch raised £295. A well- supported plant bring and buy sale raised £450 and a busy refreshments Stall at the Queen's Jubilee picnic raised £385. Over £300 was made at a Wl Craft Sale and a coffee morning enjoyed by old friends raised £2(K). Do youf¢7ncy coming to one of our events or perhops volunteerin9? Maybe you want to know more about the League? Visit our website.. www.lo kch.or .uk or contoct Lynne on ekh-tr.lea ueo riends nhs.net / 01227 864030. We'd love to heurfrom you. You can olsofollow our good news stories on Facebook ond Instagram. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Quiz Night Fundraiser Our Sturry Group, aka 'BriBht Sparks,, lived up to their name and were awarded I prize winners at Decemberfs well-attended Quiz Night at Canterbury Bowling Club. Thanks to the huge efforts of Shop Assistant, Rob Bagley, together with his team of family members, £400 was raised and a lot of fun had by all. Earlier in the year Rob had organised another successful Quiz for the League, raising a fantastic £750. *p• Shops, Raffles Our Shops. Christmas raffle, organised by Rob Bagley and his team of helpers, was a huge success raising £1.838 which will be spent on hospital equipment. The Easter and Halloween raffles were equally successful and between all three events. an impressive E3,SCM) was raised. Thanks go to our enthusiastic staff and volunteers selling tickets, those who sourced and donated prize5 and lastly but not least. our customers who 5UPPOrted the event... we couldn't succeed without youl Hannah was all smiles when she collected her first prize from the Halloween raffle. The Lea8ue of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Gifts in Action We have bounced backl After a challenging two years due to the global pandemic which saw fundraising activities curtailed and Shops. trading significantly reduced, our Trustees are delighted that during a successful 2002 we were able to award 8fantS totalling £355k to enhance patient care at the Kent & Canterbury Hospital. Included in the above is the grants is the fantastic contribution of £39k made by our eight hard- working city and village groups to purchase items benefitting h05Pital patients, staff and visitors. Some of the items identified below show how our funds were used in achieving our objectives. Cell Salvage Machine for Day Surgery The League was pleased to fund this Cell Salvage machine costing £20K thanks to a generou5 legacy from a long-serving member. The main theatres team are delighted with the new machine which allows a patient's own blood cells to be recovered from blood collected when bleeding occurs during surgery. The patient's own blood cells are then given back to them immediately to significantly reduce the effect of blood loss. This Means that blood transfusion using blood donated by other people can be avoided. which is better for the patient. reducing the risk of infection and other complications of transfusion. The patient receives the best Possible blood during surgery- their own! The machine is used several times 3 week and patient5 With many conditions will benefit- haemophiliacs who tend to bleed excessively during standard surgery- patients undergoing aortic aneurysm repair when surgery is long and blood loss significant can have most of the blood lost during surgery reused. Jehovah's Witnesses, who are not permitted blood transfusions, can also benefit from the recycling of their own blood. Lockable bedside cablnets prove useful The League of Friends was very happy to fund 37 of these lockable bedside cabinets for Kent Ward, providing a secure and convenient place for patients to store their belongings. They also remove the need for staff to record and secure patient property, saving valuable time. Thanks to Canterbury South and Ash groups who contributed towards the cost. The League of Friends of the Kent and Canterbury H05Pital CIO- Annual Report 2022 Invaluable new chalrs These examin3tion chairs, used for positioning patients dufing mammography screenings and biopsies, are proving to be invaluable. They improve the patient experience at a distressing time and, crucially, enable patients to remain completely still during procedures. Thanks to Ash, Barham & Kingston and Nailbourne groups for funding one chair. A second chair was purchased from the Pfoceeds of Shops. raffles so thank you to everyone who purchased tickets. (photo.. Dr Soroh Moorhouse and Kirstie Wiltshire. Koren Murroy) Reducing waltlng Ilsts This is Mr Joe Wasson, Otology Consultant. with the new Medtronic Netve Monitor funded by the League of Friends. This is used on patients, both adijlts and children, undergoing major ear surgery, to prevent damage to nerves and subsequent side effects of nerve injury. This is the second machine for the department and will greatly help to reduce waiting lists. Helping to manage post-operatlve paln Thanks to this new ultrasound machine, more Day Surgery patients have access lo regional anaesthetic blocks which significantly improves the management of post-operative pain. It has also greatly helped in supporting the efficient utilisation of theatre time within the Orthopaedic Centre. Thanks goes to our Rough Common, Harbledown & Blean Eroup who tontributed £3,300 towards the c05t of this £39K machine (photo.. Athmoja Thottungalj The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 i io Increased comforts The Head and Neck Speech ond Language Therapy se￿iCe is very grateful to have received funding from the League of Friends for a treatment chair. Specialist procedures are now carried out with increased comfort for patients, as they are able to sit in a 5UPPOrtive, comfortable chair. The chair is adjustable so the p051tion can be optimised depending upon the procedure being undertaken. This has the added advantage of ensufing the comfort of clinicians when performing specialist procedures and reduces the risk of discomfort and injury. (photo.. Styrah Stevens & Leilo Williomsj Chrlstmas Glfting In keeping with our 3nnual tradition, patients in the Kent and Canterbury Hospital over the festive period and children attending appointments in the run up to Christmas were treated to gifts, funded by generous donations. Assistant Shops, ManaEer, Sam Heslop, said, "We hoped to spread a little festive cheer at what can be a difficult time for patients and it was lovely to receive such a warm welcome from staff as we delivered to the wards." Midas Rex This high-speed drill has been extremely helpful for revision joint and spinal surgery at the new Elective Orthopaedic Centfe. The staff are hugely grateful that the League h35 generously funded this high value item. allowing the team to build their equipment portfolio for some of the more challenging case5. Welcomed Wheelchair5 Over the years, we have purchased a large number of wheelchairs which are always greatly appreciated. They allow patients to be more independent on the wards and reduce the risk of pressure sores. An increasing number of amputee patients benefit from the chairs and they also enable therapists to assess patients, needs better. improving the patlent experience. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 i li Grants awarded for Equipment during the year: Item Amount Pled ed* New Vascular Centre Surgical Admission5 Lounge MRI £ 160,000 £ 50,880 £ 23,635 £ 22,097 £ 20,333 £ 20.000 Cardiology Treadmlll Midax Rex Burr System for Splnal SurEery Medtronic Nerue Monltor for ear procedure5 3 x Electric Trolleys Vascular Portable Ultrasound Machine £ 19,000 £ 13,805 £ 13,100 £ 10,244 £ 7,960 £ 7,496 £ 6,804 £ 5,649 £ 3,386 £ 3,174 £ 2,712 £ 2,640 £ 1,950 £ 1,588 £ 1,250 £ 1,013 10 x Bariatrlc 3-sertlon Couches 2 x Mammography Blopsy Chairs 37 x Lockable Bedside Cabinet5 for Fracture Clinlc 4 x ENT Cllnlc Headlights 2 x Plasma Thawers 3 x Privacy Kwikscreens ENT Ophthalmic Chair 2 x Vltalographs for Respiratory Testing 2 x RecllninE Chairs for Dolphin Ward 4 x Wheelchairs & 7 x Cushions Phoenlx Specialist Chair for Harvey Ward Lockable Cabinet for Fracture Clinic Vascular Doppler 2 x Otoscope Diagnostic Stations Xmas Glfts for Patients Floor Stlckers for Children'5 Ward 720 5 x Leave-in Slings for Physiotherapv Tolletry Packs for Patients Eye Imaging Adapter Refreshments for Dementia Workshop 3 x Portable Blood Pressure Monitors 218 171 93 54 Staff Wellbeing Hamper 50 some invoices awaited/amounts may vary The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 112 Looking forward/our plans for the future ... With the worst of the Covid-19 pandemic behind us, the League of Friends had a highly successful 2022. Our eight fundraising Broups enjoyed resuming meeting up artrd planning a huge variety of events which had been curtailed during 2020121. It is pleasing that the local community has been keen to support our fundraising efforts ranging from quiz nights, è sell-out fashion show. outside stalls nd garden parties to name but a few. During the yeaf. the League has been fortunate to receive a number of generous legacies from grateful patients and families. The League continues to ensure that these often large donations are used for projects in line with the donor families, wishes, where stipulated. The Trustees regularly consider what emerging issues they may need to address to ensure the League continues to meet its objective5. SUPPOrting the Kent and Canterbury Hospital and serving the community. The League will continue to endeavour to increase not only the total value of the grants given but to ensure that the money is well spent, enhancing the care and treatment given to patients and supporting the wellbeing of staff. The three h05Pltal shops and a small kiosk form the business arm of our charity. The League continues to review policies, procedures and governance to ensure best practice. With the return of many clinics being held face-to-face, footfall in the hospital steadily increased throughout the year as did footfall and takings in our shops. Most volunteers gradually returned and we have been delighted to welcome a slow trickle of new volunteers who have joined our friendly team. On the back of the highly successful major refurbishment of the main shop in 2020, the Outpatients shop underwent a similar transformation in February 2022. The new modern and professional environment was greeted with much enthusiasm by staff and customers alike and a similaf upgrade is planned for the Fracture Clinic shop within the next year. Our aims for the future intlude- Continue to raise the profile of the League and fundraising in the community, working with the eight city and local village groups to help them Succeed with their fundraising events Work with the Trust to maximise patient and staff benefit by increasing the level of financial SUPPOrt to the Trust Maintain the highest standards of governance and management and adhere to legislation and published best practice Adhere to the Fundraising Code of Prartice and Fundraising ReEulator guidelines Demonstrate value for money from the resource5 invested while monitoring risk, to ensure it is maintained at a level tonsummate with Charity legislation and guidelines Whatever the final configuration of the hospitals and services across East Kent in the future, the K&C Hospital will continue to have an important role and the League will cor)tinue to support the staff, patients and visitors to the K&C Hospital Continue to endeavour to reduce the League's carbon footprint by emailing documents to members wherever possible, saving on printing and postage expenditure Build on our social media platform, encoufaging members and the public to join us on Facebook and Instagram to follow our good news stories and for charity updates The League car) only achieve these plans with your support. Please Bo to our website for more information about our work and find out how to donate or become involved with our worthwhile charity.. www.lofkch.or The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 13 Financial Summary Financial Review Summary The figures stated below provide an overview and are drawn from the full Annual Accounts at the back of this report.. Income from all source5 Voluntary contribulions Expenditure totalled Grants to the Trust Governance & administrative costs Expenditure exceeded incorne by £1,038k £226k £1,082k £355k £44k £144lk The League held net assets of £738k as at 31 December 20221£781.805 in 20211. The net assets of the League were reduced by £44k from the balance held at the end of the previous financial year. Where our income came from The League's main Soufce of income comes from charitable fundraising activities, profit from the hospital shops, the generosity of the public who give donations as a thank you for the care they or their friends and family have received or in memory of loved ones. and in bequests and legacies from their estate5. Legacy income is unpredictable and can take time for the cash to be distributed to the League. Throughout the year our eight city and local village groups have found imaginative ways to raise funds and between them, achieved an income of £35k, which is very much appreciated by the Trustees. The dedication and fundraising successes of our hard-working groups hugely contributes towards the support and additional facilities the League is able to provide to the K&C Hospital, making a real difference to patient care. With life returning to normal dufing 2022 donations were £30k up on last year's £19k whilst legacies, where receipts are less predictable, were also higher at £196k compared to £122k in 2021. As the Hospital was able to welcome more patients and visitors again. Shops, takings of £772k were up substantially on the £528k taken in 2021. Other income of £37k was up by £llk, driven by the return of the Summer Fair. These are very welcome increases after the difficult Covid-affected years. There were no Government Grants received in 2022, whereas we received £55k in 2021. Insurance claims received were down £13k at £3k for 2022. Where we spent our funds The League spends the funds received in accordance with chority law. its grant making policy and respecting the wishes of donors. Grants to the Trust made up 33%12021.. 31%) of the total expenditure increasing from E244k in 2021 to £355k in 2022. Grants to the hospital increased on the previous year and the Trustees are hoping that this trend will continue so that we will be able to spend our rese￿e5 accordingly. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 14 Grants are approved to achieve a benefit to the public (staff and the patients of the K&C Hospital together with visitors who use the services and facilities), which would not otherwise be possible within the constraints of the Trust's capital budgets. Trustees consider each application on merit and aim to support technological advances in treatments by purchasing new and replacement medical equipment. Projects also include new furniture. refurbishment of patient rooms and gardens, funding for staff wellbeing and any other items which the Trustees deem an appropriate use of charitable funds. The League also provides services to patients, staff and the public by way of our three hospital shops and a kiosk, a newspaper and refreshments ward trolley and a mobile ward library trolley. A summary of the expenditure is given below.. Gifts to the Hospital Hospital Shops Governance & Administration Cost of Fundraising £355k £678k E44k £4k The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 15 Structure, Governance & Management The League of the Friends of the Kent and Canterbury Hospital Charitable Incorporated Organisation (CIO) is registered with the Charity Commission for England and Wales under charity number 1155088. The CIO charity was established by Constitution on 12 Detember 2013 and received all assets and liabilities under transfer from The League of Friends of the Kent and Canterbury Hospital (charity number 2069251 on the 11 February 2014. Charity number 206925 remains operative to receive any gifts left to it, but these are transferred to the CIO under the terms of the transfer agreement. The objects of the Charity as stated in the Constitution document are: Yo relieve sickness and to preserve and protect good health for the public benefit by supporting the work of Kent and Canterbury Hospital by such means as the Trustees deem appropriate.. The League CIO exists to raise and receive charitable donations to benefit the wards, departments and Se￿ice5 provided by the East Kent Hospitals University NHS Foundation Trust to the Kent and Canterbury Hospital in Kent. All income is recorded as 'unrestricted' unless a document which forms a legally binding Trust, eg, a Will, which identifies that the funds are to be used for a specific purpose and no other is received at the time of receipt. There is currently one restricted legacy outstanding with an estimated value of £41k. Most legacies are given without restriction to benefit the League. Under the Constitution, the League's Trustees shall manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. All the profits ffom the h05Pital shops. donations, legacies* gift aid, group fundraising activities, proceeds from the Stamps and Coins Service. the joint annual Hospital Fair and investment interest provide our income, to be made available for the purchase of gifts to the Kent and Canterbury H05Pital. The Trustees Trustees are the people legally responsible for having general control of the management and dministration of the League of Friend5 of the Kent and Canterbury Hospital CIO. Trustees are appointed in accordance with the League Constitution as at 12 December 2013. A maximum of sixteen Trustees may be appointed at any one time with a fflinimum of four in office. At the Annual General Meeting IAGMI one third of the Trustees must retire from office lon a rotation basis) and vacancies so arising may be filled by the decision of the members at the meeting. Mr A Collyer, Hon Treasurer and Mr V Pritchard, Hon Secretary both resigned at the AGM in June 2022. Mr V Pritchard was subsequently elected as Vice President, an honorary role. usually held by retired LOF chairmen. which carries no votin8 rights. The League has two Vice Presidents who are invited to attend the AGM and five Central Committee meetings throughout the year. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 16 As required under the Constitution, Mr G Norman, who had taken on the role of Hon Treasurer in March 2022. was required to resign at his first AGM. He was 5ubsequer)tly elected as Hon Treasurer. In accordance with clause 13 of the Constitution, one third of the charity trustees retired from office at the AGM. namely: Mrs E Gould, Miss C Blakemore and Mrs G Morton. All the retiring Trustees agreed to stand fof elettion and were re-elected unanimously. In November, Pauline Smith and Jenny Anderson were appointed as Trustees. For the year ended 310ecember 2022 the Trustees were.. Dr C Irvine- Chairman Mrs L Coleman- Vice Chair Mr G Norman- Hon Treasurer Mi55 C Blakemore Mrs P Smith Mrs G M Morton Mrs J A Reed Mrs E W Gould Mrsj Anderson Meetings The Trustees meet regularly, SIX times a year, and are supported by a salaried Charity Manager. Membership of the CIO is open to nominated persons from each of the eight local fundraising groups and from nominated persons from the services offered by the League. The Trustee5 report to the wider membership at the Central Committee, which meets five times a year, and all nominated member5 are entitled to vote at this meeting. In advance of the AGM, members receive the formal reports and audited accounts. Aside from the AGM, the Central Committee's main purpose is to decide on the allocation of grants for gifts to the Hospital and individual local groups can pledge full or partial funding for specific gifts. Groups There are currently eight city and local village groups as follows: Ash Barham & Kingston Canterbury South * Charth3m * Nailbourne Rough Common, Harbledown & Blean St Stephen's & St Dunstan's Sturry Our groups form the backbone of the League and meet regularly to plan and hold fundraising events. At Central Committee meetings, held five times a year, the groijps agree to purchase specific items for the h05Pltal, chosen from a list of requests from hospital wards and departments. The groups also make up many of the volunteers required to run the on-site hospital shops. Each League group has its own Chair, Secretary and Treasurer as well as other members to manage its affairs and assist with fundraising. One of the charity's Trustees acts as Groups Liaison, attending their meetings and reporting to the Trustees on any issues, concerns and activities of the groups. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 117 Fundraising during 2022 gradually increased following curtailed activities in 2020121 due to the global pandemic and significant sums were raised. Our groups have enjoyed resuming meeting up with fellow members to plan a huge variety of events. With the NHS under continued pressure and facing many challenges, the local community has come together and wholeheartedly supported our fundraising efforts so that we can achieve our aim of supporting the hospital. Varied events included a sell-out fashion show, a fun quiz night, coffee and cake mornirbgs, strawberry teas, plant sales, jam making sold in the League shops . the list goes on. Most groups also enjoyed manning a stall at our annual fair in August, after an absence of two years due to Covid restraints. The groups prepare end of year financial statements which are then incorporated into the charity's Annual Accounts. Half-yearly returns are made to the Treasurer to enable Gift Aid to be claimed from HMRC. Library Trolley Service The Ward Library Trolley service, led by our long-serving and loyal volunteer Mr M Wadey Ileft of the picture) was finally able to restjme ward rounds in 2022 and was enthusiastically welcomed back by patients and staff. Ward rounds are currently undertaken twice a week with the aim of daily rounds if more volunteers can be recruited. A good selection of donated books and magazines are offered on loan, and even a pair of reading Blasses, if required. Patients enjoy seeing a friendly face and if well enough, passing the time of day with our volunteers, even if they do not wish to take a book. We are extremely grateful to our dedicated small team who provide this highly valued service and are always looking for new volunteers who can spare a couple of hours every week. Collectlbles Service- a bumper year Thanks to lockdown clear-outs and the continued generosity of the public, a steady flow of donations was received throughout the year. The auction of used stamps, stamp albums, first day covers and coins raised a fantastic E2.304- our best year to date. The service has gone from strength to strength thanks to a lonB-serving volunteer and his wife who diligently prepare mountains of stamps, plus other items, ready for auction. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 118 Advisors Regulatlng Body Charity Commission for England and Wales London Investment Manager5 CCLA Investment Management Limited 80 Cheapside London EC2V 6DZ Reglstered Charity Number 1155088 Bankers National Westminster Bank PLC 11 The Parade Canterbury Kent CTI 2SG Prlnclpal Offlce League of Friends Kent and Canterbury Hospital Ethelbert Road Canterbury Kent CTI 3NG Accountants and Auditor5 Kreston Reeves LLP Chartered Accountants Statutory Auditor 37 St Margaret's Street Canterbury Kent cri 2TU Patron The Lord Archbishop of Canterbury President The Lord Mayor ofcanterbury The League of Friends of the Kent and Conterbury Hospital CIO - Annual Report 2022 | 19 Finance Sub Committee This Committee was established in 2016 as a separate committee to support the Trustees in Governance and Finance issues that require in-depth review and disCU5sion and where immediate decisions are required prior to the next Trustees, meeting. The Committee works under Terms of Reference set out in the Governance Policy, which was updated in November 2022. and reports directly to the Trustees at the next meeting, making recommendations and notifying them of any decisions and actions that may have been taken. Terms of Reference are reviewed annually and updated where required to meet the changing need5 of the League. Meetings are held at least once a year and on an ad-hoc and/or via remote communication where nece55ary to ensure the best outcome for the League. The members of the Finance Sub Committee are key Trustee Officers and meetings are chaired by the Hon. Treasurer or the Chairman where the Hon. Treasurer is unable to attend. Members are.. Chairman Vice Chairman Hon Treasurer Shops Trustee Additional officers where appropriate The Committee has the following specific duties and fLtnctions'. Review investment strategies to maximise opportunities Review approval thresholds for expenditure from the League's funds Review and approve the annual report and accounts prior to submission to Trustees Review contracts relating to audit, banking and shop bookkeeping to ensure these remain competitive, meet legal and Charity Commission compliance Authorise expenditure where immediate action is required to maximise benefit to the League Members are required to disclose all relevant interests at the start of meetings and withdraw from decisions when a conflict of interest arises. Staff and Volunteers The League is grateful for the unstinting efforts of its volunteers who are involved in fundraisin8 activities, service provision through the League shops and the Library Trolley SeNice together with the Stamps and Coins Service. The League has an estlmated 150 volunteers and members covering all aspects of the League's work. If each volunteer/member spends on average 3 hours per week volunteering, this equates to around 23,400 hours per year of voluntary work. If these volunteers were paid the national living wage of £9.50 per hour, then we estimate they give £222,300 worth of unpaid work per year to the hospital. The League of Friend5 of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 20 The League's hospital shops are manned by 12 paid staff including a full-time Shops Manager and Deputy Manager, supported by volunteers. The charity also employs o Charity Manager. The daily Wafd Trolley Service Inewspapers/refreshments/toiletries. etcl, undertaken by paid staff. is welcomed by patients and ward staff. as is the Ward Mobile Library Trolley which is run by committed volunteers. Kreston Reeves acts as shops bookkeeper and the League is supported by a paid Charity Manager for administration. Peninsula HR act as the charitWs HR and Health and Safety advisor offering extensive support to staff and trustees when required. Total paid staff equate5 to circa 8 FTE. The League had a monthly average of 13 paid employees in 2022112 in 20211 at an annual cost of £204K1£193K in 20211. The Lea8ue of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 121 Policies and Objectives Grant making policy The League accepts applications from the Kent and Canterbury Hospital staff for equipment, f3cilitie5 and support for patient educational groups and projects as well as welfare requests in support of the NHS staff. All applications must have been processed through the rigorous East Kent Hospitals University NH5 Foundation Trust procedures to ensure that any request meets the required standards and criteria of the Trust piior to being submitled to the League for consideration. It is the responsibility of the Trust to ensure that the applications have been authori5ed under their Pfocedures and that any equipment purchased by the League funds will be supported and used at the Kent and Canterbury Hospital for a minimum of three years. Applications are reviewed by the Trustees to ascertain their suitability to meet the objectives of the League and to request any additional information from the Trust deemed necessary to enable them to make this decision. The applicants are requested to attend a League Central Committee meeting to present their case in SUPPOrt of their request. This provides an opportunity for the members of the League's fundraising groups to raise any issues and to decide if they wish to fully fund the equipment or to make a partial contribution. The Trustees will commit Central Funds to meet any balance not met by the Groups to enable the equipment to be purchased. Where the application is for medical equipment. the League requires a clinician to present the case for funding. A significant piece of equipment or project is deemed to be any single or joint purchase of over £15.000. Where the applicant or Trust representative cannot, or fails to attend. the application will be deferred until the next meeting. Grants agreed should be actioned within three months from approval. The League retains the right to cancel the grant if it has not been actioned. The Trust will purchase the equipment and invoice the League once the supplier has been paid, providing a valid copy of the supplierfs invoice in confirmation of purchase. The League will arrange publicity presentations with the receiving department to promote the work of the League. Risk statement Throughout the yeor the Trustees actively review the risks which the League faces and take all reasonable steps to reduce and apply procedures to mitigate those risks. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 22 Policies and Objectives Icontinuedl The main areas of risk have been identified within the following categories= Financial Governance Reputational The Trustees have mitigated these risks by.. Regular review of the financial procedures and systems Maintaining a diversified low-ri5k approach to cash holdings and investments Review of reseNes to ensure there are suffitient resources in the event of adverse conditions arising to meet all legal obliEations Maintaining up-to-date financial records, governance, policies and training documentation and practices Working with the Trust to understand the changes in strategic approach to delivery of services and the role of the League within these confines Registering with the Fundraising Regulator Committing to the Charity Commission's Fraud Prevention Pledge In the Trustees. opinion, all appropriate action has been taken to ensure the fisks are mitigated. Investment Powers The investment powers are stated in the charit¢s Constitution as follows= "the power to deposit or invest furbd5, employ a professional fund manaEer, and arrange for the investments or other property of the CIO to be held in the name of a nominee, in the same manner and subject to the same conditions as the trustees of a trust are permitted to do by the Trustee Act 2000. Investment Objective In view of the volatility in the share markets the Trustees retain all surplus funds in various cash holdings which provide immediate and notice access to funds to meet current and ongoing grants to the hospital to achieve the League's objectives. Committed and non-committed funds are held in Charity Deposit accounts. It is important to maintain sufficient funds in instant access accounts to enable the League to meet all current and anticipated demand for grants lie, gifts/equipmentl to the Kent and Canterbury Hospital. A significant sum of circa £97,5CM) has been maintained in the COIF Charities Deposit Fund, managed by CCLA Investment Management Ltd, which pays interest. Withdrawals can be made without penalty by submitting an appropriately authori5ed withdrawal form. Remaining cash is currently held with a commercial bank. To minimise the risk as covered by the Financial Services Compensation Scheme Icurrently £85.0001 the Trustees agreed to maintain a rolling programme of short-term deposits held in higher interest deposit account5 to maximise returns on surplus cash which is not ordinarily required by the League within a 12-month period. Due to the increased activity in the funding of equipment, the Trustees agreed not to reinvest in a short-term deposit in 2022 as it 15 anticipated that the demand for cash will negate the need to invest further at this time. This will remain under review. Unless the donor has expressed a specific request regarding investment, the investment of funds is in accordance with the Trustees Investment Act 1961. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 23 Policies and Objectives Icontinuedl Reserves Policy Charity Reserves a5 defined under the Statement of Recommended Practice ISORPI FRS 102 2015 11.1.481 are those funds which become available to the charity to be spent at the Trustees, discretion in furtherance of the charity's objective5, excluding funds which are spent or committed or could only be realised through the disp05al of fixed assets. These are therefore classified as'free,. The Trustees recognise their obligation to ensure that income received by the League should be spent effectively and promptly in accordance with the charit¢s objectives. The Trustees have reviewed and revised their Reserves Policy and have determined that it is necessary to retain fe5erves over the longer term to: Reduce the impact of risks from the external environment should the levels of income reduce significantly Hold sufficient reserves to ensure the charity can cover its ongoing operational cost5 to process outstanding commitment5 Meet the cost of closure or transfer of the charivs affairs should the need ever arise The Trustee5 are currently revalidating the total reseNe that should be maintained. This reserve is required to cover any known commitments to suppliers and provide sufficient funds to pay staff in the event of the Charity having to cease trading and to finali5e its responsibilities. The reserve held in a separate COIF account is currently at £96,655 and any adjustment to the reserve required will be made in 2023. This reserve has been categorised as a restricted asset in the 2022 accounts. Definition of Funds Restricted Funds Funds which are subject to specific trusts, eg, term5 of Will. Endowment Funds Funds which are to be held as capital and only the income generated can be expended. Unrestricted Funds Funds which are expendable at the discretion of the Tru5tee5. or designated in consideration of donors, wishes. Desi nated Funds Funds held for specific wards or services in consideration of approved grants {commitmentsl andlor donors, wishes. They do not form any binding Trust and can be transferred to Eeneral purpose funds at the discretion of the Trustees. At the 31 December 2022 the resetves held were identified as below: Restricted funds Unrestricted funds Less Fixed assets Less Stock £138K £600K £45K £17K Freely available reserves £538K The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 24 The level of reserves held at 31 December 2022 is higher than the minimum requirements set in the policy but this is partly because the cash from expected legacies has not yet been received. The accrued legacies total £181k which reduces the ffee cash reserves to f 357k. Although this is still higher than the policy minimum the Trustees are confident that the level of grants will fluctuate within the year and reSe￿e levels will reflect these changes. The Charity Manager is actively chasing departments to place orders when grant5 have been agreed and also the Trust to send invoices to settle outstandin8 grants. Ukraine The Trustees have considered the impact of the events in Ukraine with reference to how thi5 may disrupt their business model, strategy and operations. It is noted that the company has no dealings with either Ukraine or any nation or individual currently experiencing sanctions because of the event5 in Ukraine. There is a worldwide impact on the cost of particular goods, to include fuel, which in turn has increased the base costs of consumables in the charity. The Trustee5 have considered the effect and believe that this will not significantly impact the ability to trade or continue as a going concern. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 25 Statement of Trustees, Responsibilities The following pages show the financial accounts for the year ended 31 December 2022. Statement of Tru5tee5' responsibilitles In respert of the Trustees, annual report and the financial statements The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Pr3Cticel. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to.. Select Sultable accounting policies and then apply them consistently- Observe the methods and principles in the Charity SORP 2019 IFRS 1021 Make judgments and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting fecords that disclose with reasonable acturacy at any time. the financial position of the charity and enable them to ensure that the finar7cial Statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008, and the provisions of the League's Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenonce and integrity of the charity and finarbcial information included on the charity's website. As far as the Trustees are aware, there is no relevant audit information of which the League's auditor5 are unaware and the Trustees confirm that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The *inancial statements attached have been compiled from and are in accordance with the financial records maintained by the Trustees. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved >y the Trustees on 2210512023 and signed on their behalf by- Signed: Or Catriona Irvine Chairman The League of Friends of the Kent and Conterbury Hospital CIO - Annual Report 2022 | 26 **Independent Auditor’s Report** ## **Issued to the Trustees of The League of Friends of the Kent & Canterbury Hospital CIO** ## Opinion We have audited the financial Statements of The League of Friends of the Kent & Canterbury Hospital CIO (the ‘charity’) for the year ended 31[st] December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flow 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 applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard (FRS) 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:- - Give a true and fair view of the state of the charity’s affairs as at 31[st] December 2022 and of its incoming resources and application of resources for the year then ended; - Have been properly prepared in accordance with UK Generally Accepted Accounting Practice; and - Have been prepared in accordance with the requirements of the Charities Act 2011. ## Basis for opinion We conducted our audit in accordance with International Standards on Auditing(UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance 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 obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 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 concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## Other information The Trustees are responsible for the other information. The other information comprises the information included in the trustees’ 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 explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 27 Matters on which we are required to report by exception. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees’ Responsibilities set out on page 26, the trustees are responsible for the preparation of financial statements which give a true and fair view and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditors responsibilities for the audit of the financial statements. We have been appointed as Auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 error 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 statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Based on our understanding of the Charity and industry, and through discussion with the trustees and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to health and safety and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, Statement of Recommended Practice, and pension legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related management bias in accounting estimates and judgemental areas of the financial statements such as the valuation of legacies. Audit procedures performed by the engagement team included: - Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management and internal audit; and - Assessment of identified fraud risk factors; and - Challenging assumptions and judgements made by management in its significant accounting estimates; and - Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 28 - Reading minutes of meetings of those charged with governance, reviewing internal audit reports and reviewing correspondence with relevant tax and regulatory authorities; and - Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. 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 risks of material misstatement of the financial statements, whether due to fraud or error, design and perform 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 internal control. - Obtain an understanding of internal 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 the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions 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 statements or, if such disclosures are 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 overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represents the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the Charity’s trustees as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Kreston Reeves LLP Statutory Auditor Chartered Accountants Canterbury 22 May 2023 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 29 Statement of Financial Activities Statement of Flnanclal Activrties 2022 2021 Re8trKted Unwtrkted Total Restricted unro8tr￿ted In¢on*-_ Donations and ￿8cleS Charitabk acb¥ities 11.Cl)O 215,362 226,362 136.046 141.046 771,708 771,708 528.034 528.034 Qher trad1r￿ acb¥it85 In¥estrEnts 34,579 34.57 2S.801 26.801 2.324 2.324 (>)*rnn*nl grants Insurance ckim 3,008 16,344 16,344 Total Incorr• 11.ty)0 1.026,9B1 1,037,981 761,199 766,199 Expenditure'.- RAisng fund$ Charitsbk A¢b"Mts"es 4.480 4,480 3,345 1.073,923 1,077,268 793.CE6 793.066 Total expenditure 3.34S 1.078.403 1,081,748 794,410 7M410 Net ￿ve￿￿Trt..- 7.055 151.4221 143,767) s.000 133.2111 128,2111 Inter-s8cbon transfers Transfers bet￿ten funds Totsl funds brought forward 130.000 651,e05 781.805 125.000 085,016 810,016 Total fiJnd$ tarried forward 137.6SS 600.383 738.03B 130,¢JOO 651,805 781.805 The accompanying rKJtesform an inte9ral part of these financial stst8m8nls Al acti¥ities relate to operats"on$ The League of Friends of the Kent and Canterbury Hospital CIO - Annu31 Report 2022 130 Balance Sheet Balancè Sheet a$ at 31 December 2022 2022 2021 Notes Restrkled Unrtstrkted Total Restricted Unre8trlctad Totsl Fixod As58tS Tafigib￿ asseLs 45,499 45,499 41,042 41,042 Current Assets Stocks 16,779 16,779 15,754 15.754 C*btors 41,(XO 186,713 227.713 130,C 414.518 544518 Cash at baryk and in har 719.529 816.184 473,021 473.021 Totsl Currert Ass8t5 137.655 923,021 1,060,676 130.iK¥J 903.293 1,033,293 Totsl Assets 137,655 968.520 1.106.175 130.(KrfJ 944,335 1.074.335 Current Lrabilities Cr&Yitors falling due %ithin 1 yea 1368,1371 1368,137) 1292.SYJI 1292.5301 Total Nèt Assets l Fund5 137.655 6￿.383 738,038 130,000 651.805 781.805 The financial slateft*nts v*re appr￿￿ by the Truslee5 M 22TrS May 2023 and signul on their i*haif by.'- Dr C hEBS. FRCP Chalr Mr5 L Coteman Vice-chatr /LL¢C The accTripanying Th)tes fcrfm an Fnte9ral part of ttwe financi81 statements The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 31 Cash Flow as at 31 December 2022 Cash Flow 2022 2021 Net (expendtture)lincome for the year Adjustments for:. Depreciation De¢reasel{increase) in stock {Increaselldecrease in debtors (43,767) 128,2111 7,486 6,239 11,0251 316,805 15.315) 10,680 Inc(easellDecrease) in creditors Net cash provided byl(used inl operating activities 75.607 153,509 355,106 136.902 Cash flov•S from investing act5Vities Nel cash used lo purchase tangible assets Nel cash from disposal of tangibb fi>Bd assets 11,973 1,524 130) Change in Cash and cash equivalents In the year Cash and cash equIva￿nIS brought forward Cash and cash equivalents carried forward 343,163 135,378 473.021 337,643 816.184 473,021 The League of Friends of the Kent arbd Canterbury Hospital CIO- Annual Report 2022 | 32 Notes to the financial statements for the year ended 31 December 2022 The League ofFriends of th8 Kent and Canterbury Hospital CIO is a charitable incorporated organisation, domiciled in England and Wales, registration number 1155088. The principal orrice is at Kent and Canterbury Hospital, Elhelb8rt Road, Canterbury, Kent. CT13NG. The accounts are presented in pounds sterting and rounded to the nearest potsnd. Principal accounting policles 1.1 Basis of preparation The financial statements have been prepared under the historic cost convention. with items recoBnised at cost or transaction value unless otherwise stated in the relevant notes to these accounls. The financial statements have been prepared in accordance with the Ch3rities Act 2011 and have only departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fairf view. This departure has involved following the Charities Statement of Recommended Practice 2019 ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective l January 2019. The League of Friends of the Kent and Canterbury Hospital CIO constitutes a public benefit entity a5 defined by FRS 102. The functional and presentation currency is Pounds Sterling. The financial statements are pie5ented to the nearest Pound. 1.2 Going toncern The Trustees have a reasonable expectation that the League has adequate resources to continue in operational existence for the foreseeable future and are unaware of any material uncertainties facing the charity that could impact on this conclusion. For this reason, they continue to adopt the going concern basis in preparing the financial statements. 1.3 Incoming Re50urces All incoming resources are recognised once the League has evidence of entitlement and it is probable (more likely than not) thot the resources will be received and the monetary value can be measured with sufficient reliability. It is not the charitys policy to defer income. All income is considered to be Unrestricted, which are available for use at the discretion of the Trustees in furtherance of the general objectives of the League unless there is a legally binding Trust, such as a Will or Deed. or when the League has r81sed funds for a publicly stated specific purpose. Those funds with such documents will be recognised as Restricted in the accounts until such time as they are either spent. 01 can no longer be used for the purpose for which they were given. In such cases the donors will be contacted to request a change of purpose or return of funds. or where they become too small a value to achieve the initial purpose, they will be transferred to general funds in furtherance of the League's objectives. The League of Friends of the Kent and C3nterbury H05Pltal CIO - Annual Report 2022 | 33 Designated lunrestrictedl funds comprise funds that have been set aside by the Trustees for particular purposes. These purposes are. in the main, for the provision of gifts to the Kent and Canterbury Hospital. The Trustees may return these funds for general purposes at their discretion. Where there are terms or conditions attached to the incoming resource (particularly grants) then these must be met before the income is recognised as the entitlement will not be evidenced, or where there is uncertainty that the conditions can be met, then the income is not recognised in the year.11 is not the charivs policy to defer income even Whe￿ a pre-condition for use is imposed. Legacies are accounted for as incoming resource either on receipt or where the receipt of the legacy is probable. Receipt is probable when.. Confirmation has been received from the representatives of the estatelsl that probate has been 8ranted The executors have established that there are sufFicient assets in the estate to pay the legacy and All conditions attached to the legacy have been fulfilled or are within the charitws control Where the amount of the legacy can be reliably estimated Legacies which are subject to a life interest party are not recognised Where legaties have been notified to the League, or the League is aware of the granting of probate, but that a reliable estimate cannot be ideritified, then the legacy is shown as a corbtingent asset and disclosed if material. Fundraising income is shown gross. Income from the shops operated by the League is accounted for when earned. Investment income is recognised at the time the investment income is received. Insurance income is recognised upon receipt of confirmation of payout. Government grants are recognised using the accrual model. Grants that are receivable as compensation for expenses or10sses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Gifts in kind are valued at a reasonable estimate of their value to the Charity. Gifts donated for resale are included as income either when they are sold or at the estimate(I resale value after deduction of the cost to sell the Eoods. 1.4 Intangible Income The value of services rendered by volunteers is not incorporated in these accounts, but it is recognised that the intangible value of volunteers far outstrips any financial worth that may be attributed to their service. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 34 1.5 Resources expended Expenditure is recognised once there is a legal or tonstructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation call be measured reliably. All expenditure 15 accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings. Support costs are those costs incurred directly in support of expenditure on the objects of the League. These are allocated on a time Spent basis. Governance cost5 are those incurred in connection with administration of the League and compliance with constitutional and statutory requirements. The cost of charitable activities comprises both the shops, expenditure and the value of gift5 made to the Kent and Canterbury Hospital. Such gifts are recogni5ed when the League has committed itself to the expenditure and this has been communicated to the hospital. The League does not make grants to individuals. All grants are made to the Trust to provide for the care of NHS patients ir) furtherance of its Charitable aims. Liabilities are recognised as and when an obligation arises to transfer economic benefits as a result of past transactions or events. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. 1.6 Tangible Fixed assets Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful life on the following basis.. Computers- 33% Straight line Shop Improvements- 5% Reducing balance Fittings & equipment- 20% Reducing balance- all areas 1.7 stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 1.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Pre-payments are valued at the amount pre-paid net of any trade discounts due. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 35 1.9 Cash at Bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or simllar account. 1.10 Cred5tors and provisions Creditors and provisions are recognised where the League has a present obligation resulting from past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Grant commitments are only recognised when the League has committed itself to the expenditure and this has been communicated to the hospital. 1.11 Judgement in applying accountlng policies and key sources of estlmatlon uncertainty The preparation of the financial statements requires the Trustees to make judgements, estimates and assumptions that can affect the amounts reported for assets and liabilities and the results for the year. The nature of estimation is such that actual outcomes could differ significantly from those estimates. Estimates for legacies have been made based on the information provided by the 501icitors of the estates. The trustees believe this is the best Soufce of information to make the estimate of value, but accept that there may be changes from expectation. 1.12 CharltyTax The League of Friends of the Kent and Canterbury Hospital CIO is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income tax purpose5. Accordingly, the charity is Potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that stjch income or gains are applied exclusively to charitable purposes. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 36 2 Income from 2022 2021 Rostrkted Unrestrkted Total Re5trKted Unrostrkw Total Inconx from 30,258 30,25B 19.121 Lewes 11.( 185.104 198,104 116,925 121.925 Toial donath%)s & kgac 215.362 226,%2 1¥046 141.016 Charitabk actNities. shops & trol*$ 771.708 771,709 52&034 528.034 20,392 20,392 18.656 18.656 Jr4nl surrnv f8ir 10.661 10,681 7.145 7,145 Total othfyr tradlng oCt14tt*8 34.579 34,579 25.001 25,801 Interest. d4x>s't8ccwnts Inlwe5t. CCMF 1.382 1,382 Total InvestmAnt Incorno 2,324 2,324 &)￿[￿[￿￿gra￿ts lnsjr8rte¢￿rn 16.344 16.344 Total Income 11,lYX) 1.026,981 1.037.981 761.199 766.199 The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 37 3 Expenditure on ExpendKuro 2022 2021 R•strkl•d Llnre5twkted Total R•g¢rkted Llnrostrkted Tot31 Expendtture on J￿nIs￿n%￿ fair 2,397 2.397 lkner lundra￿￿ Toiol C¢ist •lr•k>lNJ fund8 2.083 sw 8 wr¢ha*s 464.426 164,426 4.297 304,297 SW sundry purehases Swother direclcosts Shwwdge5 Slwdeweci*on Total sknp expendAure 1.705 1.705 32,979 32.979 32.400 32,400 171.557 171.557 164,419 181419 7,437 7,437 8.210 6.210 67B.104 678.104 508.954 Gts. CenLr 8.345 305.S3Q 308,875 191,82S 191.826 &ts- ¢>oup5 38.758 J8,758 Y,260 52,404 52,•M Total9Wt• to hosphl 351,548 354.193 241.230 secie1a￿aIfeeS 32,060 28,520 21520 Dw*i¥bo Suhdry wr¢ha*S (Xherdir￿tc0SL¥ 49 6,639 6.639 17 Auditor5 iwrojneraban 3.614 3,614 2,470 2.470 Total support & gov•*nan¢o ¢(*ts 44.271 44,271 39,842 39,842 T¢x•l•xp•ndhurn 1,178,403 1.081.748 794.411J 794.410 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 138 4 Analysls of tangible flxed assets Fixgd A8¥ets Cqnlral Shops Computor EouipmÈnt Fittin9$ 1 Eqvlpment Computor E4uipmpnt Fhtlll95 1 Equlpmont Overall Total Total Total Cost... at 1st January Addibons 11Q4 1.490 4594 262 2&281 137 130 130 11.843 11,973 Oisposa As at 31st Docornber 1.4S¥) 3.724 77,289 28.928 1￿19& 109.919 Depre¢kqtK)n'.- al 1st January Charge for year d15wLs 11,9831 11,4901 13,4731 14S,S981 IB.9241 {1.0441 153,622) 157.c851 17,4361 1491 16,2431 17.367) As at 31st Ds¢•nber 12.OJ21 11.4901 13,5221 151.8301 19.0661 160,8981 164.4201 NBV:. A8 811stJ8rwJary 20.257 40,921 41.042 at 31st Dec8fflbfrr 202 25,439 19.858 45,297 45.499 5 Analysis of net assets between funds Analysls of Ngt Assets bet￿en Funds Restrkted 2022 2021 UniestrlctÈd Total R8Strlcted Unre5triGleil Total TangIb￿ FLx8d Assets 45.499 45,499 41.042 41.042 Current Assets: Cash in hand .655 719.529 816.184 4n,021 473.021 Stocks- Gxds for ie8a 16,779 16,779 15,754 15.754 Debtors- &ft Aid 4,453 3,703 3,703 DebtOTS- Legac￿5 DebtrKs. others 41.fY)O 180,5Ch) 221,$(￿) 130.￿0 4￿,761 839,761 1,760 1,760 1,05 1,054 Total Current Ass¢ts 137,655 923.021 1,060,676 130.tK4J 903,293 1,033.293 Creditors due wlthln 1 year.. Trade- Shop5 Gfis for Fbspital I￿r creditors 155.0751 155.0751 131.4551 131,4661 1258,6051 12,4701 1292,5301 1309.9421 1309.9421 1258,6051 13.1201 13.1201 12,4701 Total Credliors 1368.1371 1368,1371 1292.5301 TIAal Net Assets 137.655 600,383 738.038 130,( 651.805 781.￿$ The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 39 6 Analysis of Debtors Analysls ol D¢btorB due wthin 1 year Rtstricted 2022 2021 UnrB51rKted Total R88trktad UnrgstrKtod Total Legacies 41,( 180,SOO 221,500 130.0 409,761 539,761 1.760 1.760 1.054 1.054 Cift Aid- Central 4,453 3,703 3.703 &ft ￿d- &oups Total Debtors 41.f*)O 186,713 227.713 130.000 414,518 544,518 The Leagve of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 40 7 Contlngent assets There are no known contingent assets. 8 Analysis of Creditors Analysls of Credltors duo ￿thIn 1 yèar R88tr*t8d 2022 2021 LInr￿1rk1Od T¢tsl Rostrkt8d Umrnstrkted Tot81 Trade (shop purchas0¥ for ro¥•kn1 145.0461 124.7171 124.71n Cllw Creditors (knr cr•Sllors- VAT 17.3991 17.399 17.3991 14,255) 14.2551 14.2551 14.2551 Total Other Credttors 17.3991 k¢ruafs'. AccOu￿nCy1Bockkeepr1 Auditorts 12.6301 12.6301 13,1201 12.4831 12,4831 12,4701 1258.6051 1263,SS81 13,1201 1309.9421 12,4701 1258.6051 Corrrr*h*nl ofclrts lo F*4NTal Total kcruab 1309,9421 1316.6921 13146921 1283.5581 Total Cred#or9 13W1371 13W137 12>2.5301 1292,S301 9 Transfer of Fund5 The Trustees review all unrestricted and restricted funds to ensure that there is a need and can meet the criteria for its purposes. No funds were transferred or reclassified in the reported year (NIL in 20211. 10 Related Party Transactions No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year12021- Nill. 11 Staff Costs and Trustee remuneration The average monthly number of employees was 13112 in 20211. The charity ran its own payroll through a professional advisor for the full period. The total staff costs and employees, benefits was a5 follows:_ 2022 2021 Gross wages Employer's National Insurancè Employer's pension contiibutions Total Payroll 191,807 8,332 3,478 181,871 7.867 3.201 203,617 192.939 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 41 No employee received remuneration amounting to more than £60.000 in either year. None of the Trustees have received any remuneration or benefits in kind from the League for their work in this financial year whilst undertaking their responsibilities for the Charity12021 None). No Trustees received reimbursement of expenses in the turrent year12021 Nill. 12 Covid-19 At the time of signing the accounts the Trustees are unsure whether there will be a future impact and we are comfortable that we have an appropriate financial plan in place for the shops going forward. If there is an unforeseen further Covid impact then the charity will continue to seek to mitigate this risk by following the UK Governmenl's guidelines and adapting/developinE its own internal Strategy. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 42 **Company Tax Return** **CT600 (2023) Version 3** **for accounting periods starting on or after 1 April 2015** ## **Your Company Tax Return** If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay. A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations. ## Company information ||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**1 **|**Company name**|LEAGUE OF FRIENDS OF KENT & CANTERBURY HOSPITAL CIO|||||||||||||| ||||||||||||||||| |**2 **|**Company registration number**||||||||||||||| ||||||||||||||||| |**3 **|**Tax reference**||8|4|0|1|0||1|3|6|5||3|| ||||||||||||||||| |**4 **|**Type of company**|||||||||||||8|| ||||||||||||||||| ## Northern Ireland (NI) **----- Start of picture text -----**
Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
**----- End of picture text -----**
## About this return **This is the tax return for the company named above, for the period below 30 from** DD MM YYYY **35 to** DD MM YYYY 0 1 0 1 2 0 2 2 3 1 1 2 2 0 2 2 **Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption** CT600(2023) Version 3 HMRC 04/23 Page 1 About this return – continued ## **Accounts and computations** - **80 I attach accounts and computations for the period to which this return relates** **----- Start of picture text -----**
X
**----- End of picture text -----**
- **85 I attach accounts and computations for a different period** - **90 If you are not attaching the accounts and computations, explain why** ## **Supplementary pages enclosed** - **95 Loans and arrangements to participators by close companies** – form CT600A - **100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches** – form CT600B - **105 Group and consortium** – form CT600C - **110 Insurance** – form CT600D - **115 Charities and Community Amateur Sports Clubs (CASCs)** – form CT600E **----- Start of picture text -----**
X
**----- End of picture text -----**
- **120 Tonnage tax** – form CT600F - **125 Northern Ireland** – form CT600G - **130 Cross-border royalties** – form CT600H **135 Supplementary charge in respect of ring fence trades** – form CT600I - **140 Disclosure of Tax Avoidance Schemes** – form CT600J - **141 Restitution tax** – form CT600K - **142 Research and Development** – form CT600L - **143 Freeports** – form CT600M **144 Residential Property Developer Tax (RPDT)** – form CT600N ## **Tax calculation** – Turnover |||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**145 **|**Total turnover from trade**|£||||||||||||||||||||0|•|0|0|| |**150**|**Banks, building societies, insurance**|**companies and**|||||**other financial**||||**concerns**|||||||||||||||| ||_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145|||||||||||||||||||||||||| |Income||||||||||||||||||||||||||| |||||||||||||||||||||||||||| |**155 **|**Trading profits**|||||||||£||||||||||||0|•|0|0|| |||||||||||||||||||||||||||| |**160 **|**Trading losses brought forward set**|**against**|||**trading**||**profits**|||£|||||||||||||•|0|0|| |||||||||||||||||||||||||||| |**165 **|**Net trading profits –**box 155 minus|box 160||||||||£||||||||||||0|•|0|0|| |||||||||||||||||||||||||||| |**170 **|**Bank, building society or other interest, and profits**|||||||||£|||||||||||||•|0|0|| ||**from non-trading loan relationships**|||||||||||||||||||||||||| - **172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period** CT600(2023) Version 3 Page 2 HMRC 04/23 Income – continued |**175 Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**
£
0
0
•
**180 Non-exempt dividends or distributions from**
**non-UK resident companies**
£
0
0
•
**185 Income from which Income Tax has been deducted**
£
0
0
•
**190 Income from a property business**
£
0
0
•
**195 Non-trading gains on intangible fixed assets**
£
0
0
•
**200 Tonnage tax profits**
£
0
0
•
**205 Income not falling under any other heading**
£
0
0
•|0|0| |---|---|---| ||0|0| ## Chargeable gains ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**210 **|**Gross chargeable gains**|£||||||||||||•|0|0|| ||||||||||||||||||| |**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0|| ||||||||||||||||||| |**220 **|**Net chargeable gains**_–_box 210 minus box 215|£||||||||||||•|0|0|| ||||||||||||||||||| ## Profits before deductions and reliefs |**225 Losses brought forward against certain investment income**
£
0
0
•
**230 Non-trade deficits on loan relationships (including interest)**
£
0
0
•
**and derivative contracts (financial instruments)**
**brought forward set against non-trading profits**
**235 Profits before other deductions and reliefs –** net sum of
b 165 t 205 d 220 i f b 225 d 230
£
0
0
•
0|0|0| |---|---|---| ||0|0| ## Deductions and reliefs ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0|| ||||||||||||||||||| |**245 **|**Management expenses**|£||||||||||||•|0|0|| ||||||||||||||||||| |**250 **|**UK property business losses for this or previous**|£||||||||||||•|0|0|| ||**accounting period**||||||||||||||||| |**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0|| ||**of the business**||||||||||||||||| |**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0|| ||**relationships and derivative contracts (financial instruments)**||||||||||||||||| CT600(2023) Version 3 HMRC 04/23 Page 3 Deductions and Reliefs – continued |**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•| |---|---|---| ||0|0| ## Tax calculation - **326 Number of associated companies in this period** - **327 Number of associated companies in the first financial year** - **328 Number of associated companies in the second financial year** - **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief** ## Enter how much profit has to be charged and at what rate **----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 2021 335 £ 0 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 2022 385 £ 0 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600(2023) Version 3 HMRC 04/23 Page 4 Tax calculation – continued ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||•|||| ||||||||||||||||||| |**Marginal relief**|**435**|£||||||||||||•|||| ||||||||||||||||||| |**Corporation Tax chargeable**– box 430 minus box 435|**440**|£||||||||||||•|||| ||||||||||||||||||| ## Reliefs and deductions in terms of tax ||**445 **|**Community Investment Tax Relief**|£|||||||||||||•|||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||||||| ||**450 **|**Double Taxation Relief**|£|||||||||||||•|||| ||**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**|||||||||||||||||| ||**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**|||||||||||||||||| ||**465 **|**Advance Corporation Tax**|£|||||||||||||•|||| ||||||||||||||||||||| ||**470 **|**Total reliefs and deduction in terms of tax**|£|||||||||||||•|||| |||– total of boxes 445, 450 and 465|||||||||||||||||| |Coronavirus support schemes and overpayments (see|||||||CT600 Guide for definitions)||||||||||||| ||||||||||||||||||||| ||**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£|||||||||||||•|||| ||||||||||||||||||||| ||**472 **|**CJRS entitlement**|£|||||||||||||•|||| ||||||||||||||||||||| ||**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£|||||||||||||•|||| ||||||||||||||||||||| ||**474 **|**Other coronavirus overpayments**|£|||||||||||||•|||| ||||||||||||||||||||| ## Energy profits levy **986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable** £ • 0 0 ## Calculation of tax outstanding or overpaid ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£|||||||||||0|•|0|0|| ||||||||||||||||||| |**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•|||| |**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**||||||||||||||||| |**490 **|**Controlled Foreign Companies (CFC) tax payable**|£||||||||||||•|||| ||||||||||||||||||| |**495 **|**Bank levy payable**|£||||||||||||•|||| ||||||||||||||||||| |**496 **|**Bank surcharge payable**|£||||||||||||•|||| ||||||||||||||||||| CT600(2023) Version 3 HMRC 04/23 Page 5 ## Calculation of tax outstanding or overpaid – continued ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**497 **|**Residential Property Developer Tax (RPDT) payable**|£||||||||||||•|||| ||||||||||||||||||| |**500 **|**CFC tax, bank levy, bank surcharge and RPDT payable**|£||||||||||||•|||| ||**–**total of boxes 490, 495, 496 and 497||||||||||||||||| |**501 **|**EOGPL payable**|£||||||||||||•|||| ||||||||||||||||||| |**505 **|**Supplementary charge (ring fence trades) payable**|£||||||||||||•|||| ||||||||||||||||||| |**510 **|**Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505|£|||||||||||0|•|0|0|| ||||||||||||||||||| |**515 **|**Income Tax deducted from gross income included in profits**|£||||||||||||•|||| ||||||||||||||||||| |**520 **|**Income Tax repayable to the company**|£||||||||||||•|||| ||||||||||||||||||| |**525 **
|**Self-assessment of tax payable before restitution tax**
**and coronavirus support scheme overpayments**|£|||||||||||0|•|0|0|| ||**–** box 510 minus box 515||||||||||||||||| |**526 **|**Coronavirus support schemes overpayment now due**
**–** total of boxes 471 and 474 minus boxes 472 and 473|£|||||||||||0|•|0|0|| |**527 **|**Restitution tax**|£||||||||||||•|||| ||||||||||||||||||| |**528 **|**Self-assessment of tax payable**|£||||||||||||•|||| ||**–** total of boxes 525, 526 and 527||||||||||||||||| ## Tax reconciliation |**530**|**Research and Development credit**|£||||||||||||•| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||| |**535**|**(Not currently used)**|£||||||||||||•| |||||||||||||||| |**540**|**Creative tax credit**|£||||||||||||•| |||||||||||||||| |**545 **|**Total of Research and Development credit**|£||||||||||||•| ||**and creative tax credit –**total box 530 to 540|||||||||||||| |**550**|**Land remediation tax credit**|£||||||||||||•| |||||||||||||||| |**555**|**Life assurance company tax credit**|£||||||||||||•| |||||||||||||||| |**560 **|**Total land remediation and life assurance company tax credit**|£||||||||||||•| ||**–**total box 550 and 555|||||||||||||| |**565 **|**Capital allowances first-year tax credit**|£||||||||||||•| |||||||||||||||| |**570 **|**Surplus Research and Development credits or**|£||||||||||||•| ||**creative tax credit payable –**box 545 minus box 525|||||||||||||| |**575 **|**Land remediation or life assurance company tax credit payable**|£||||||||||||•| ||**–**total of boxes 545 and 560 minus boxes 525 and 570|||||||||||||| CT600(2023) Version 3 HMRC 04/23 Page 6 ## Tax reconciliation – continued ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**580 **|**Capital allowances first-year tax credit payable**|£||||||||||||•|||| ||**–**boxes 545, 560 and 565 minus boxes 525, 570 and 575||||||||||||||||| |**585 **|**Ring fence Corporation Tax included**|£||||||||||||•|||| ||||||||||||||||||| |**586 **|**NI Corporation Tax included**|£||||||||||||•|||| ||||||||||||||||||| |**590 **|**Ring fence supplementary charge included**|£||||||||||||•|||| ||||||||||||||||||| |**595 **|**Tax already paid (and not already repaid)**|£||||||||||||•|||| ||||||||||||||||||| |**600 **
|**Tax outstanding**
**–**box 525 minus boxes 545, 560, 565 and 595|£|||||||||||0|•|0|0|| |**605 **
|**Tax overpaid including surplus or payable credits**
**–**total sum of boxes 545, 560, 565 and 595 minus 525|£|||||||||||0|•|0|0|| |**610 **|**Group tax refunds surrendered to this company**|£||||||||||||•|||| ||||||||||||||||||| |**615 **|**Research and Development expenditure credits**|£||||||||||||•|||| ||**surrendered to this company**||||||||||||||||| ## Exporter information **During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither** ## Indicators and information |**620 Franked investment income/Exempt ABGH distributions**
£
0
0
•
**625 Number of 51% group companies**
**Put an ‘X’ in the relevant boxes, if in the period, the company:**
**630 should have made (whether it has or not) instalment payments as a large company**
**under the Corporation Tax (Instalment Payments) Regulations**
**631 should have made (whether it has or not) instalment payments as a very large company**
**under the Corporation Tax (Instalment Payments) Regulations**
**635 is within a group payments arrangement for the period**
**640 has written down or sold intangible assets**
**645 has made cross-border royalty payments**
**647 Eat Out to Help Out Scheme: reimbursed discounts**
**included as taxable income**
£
0
0
•|0|0| |---|---|---| CT600(2023) Version 3 HMRC 04/23 Page 7 ## **Information about enhanced expenditure** Research and Development (R&D) or creative enhanced expenditure ||**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**655 **|**Put an ‘X’ in box 655 if the claim is made by a large company**||||||||||||||||| ||**656 **|**Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted**||||||||||||||||| ||**657 **|**Put an ‘X’ in box 657 to confirm that an additional information form has been**|||||**submitted**|||||||||||| ||**659 **|**R&D expenditure qualifying for SME R&D relief**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**660**|**R&D enhanced expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**665**|**Creative enhanced expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**670 **|**R&D and creative enhanced expenditure**|£||||||||||||•|0|0|| |||total box 660 and box 665||||||||||||||||| ||**675 **|**R&D enhanced expenditure of a SME on work**|£||||||||||||•|0|0|| |||**subcontracted to it by a large company**||||||||||||||||| ||**680 **|**Vaccine research expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| |Land remediation enhanced expenditure||||||||||||||||||| |||||||||||||||||||| ||**685 **|**Enter the total enhanced expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| CT600(2023) Version 3 Page 8 HMRC 04/23 **Information about capital allowances and balancing charges** Allowances and charges in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Annual investment**
**allowance**|**690**|£|||||||||||||||||||||||||| |**Machinery and plant**
**– super-deduction**|
**691**|£||||||||||||**692**|£||||||||||||| |**Machinery and plant**
**– special rate allowance**|

**693**|£||||||||||||**694**|£||||||||||||| |**Machinery and plant**
**– special rate pool**|
**695**|£||||||||||||**700**|£||||||||||||| |**Machinery and plant**
**– main pool**|
**705**|£||||||||||||**710**|£||||||||||||| |**Structures and**
**buildings**|**711**|£|||||||||||||||||||||||||| |**Business premises**
**renovation**|**715**|£||||||||||||**720**|£||||||||||||| |**Other allowances**
**and charges**|**725**|£||||||||||||**730**|£||||||||||||| ||**Capital allowances**|||||||||||||**Disposal**||**value**|||||||||||| |**Electric**
**charge-points**|**713**|£||||||||||||**714**|£||||||||||||| |**Enterprise zones**|**721**|£||||||||||||**722**|£||||||||||||| |**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**|£||||||||||||| |**Zero emissions**|**726**|£||||||||||||**727**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| ## Allowances and charges not included in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Annual investment**
**allowance**|**735**|£|||||||||||||||||||||||||| |**Structures and**
**buildings**|**736**|£|||||||||||||||||||||||||| |**Business premises**
**renovation**|**740**|£||||||||||||**745**|£||||||||||||| |**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£||||||||||||| |**Machinery and plant**
**– special rate allowance**|
**743**|£||||||||||||**744**|£||||||||||||| |**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£||||||||||||| ||**Capital allowances**|||||||||||||**Disposal**||**value**|||||||||||| |**Electric**
**charge-points**|**737**|£||||||||||||**738**|£||||||||||||| |**Enterprise zones**|**746**|£||||||||||||**747**|£||||||||||||| |**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£||||||||||||| |**Zero emissions**|**751**|£||||||||||||**752**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| CT600(2023) Version 3 Page 9 HMRC 04/23 Qualifying expenditure ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**760 **|**Machinery and plant on which first**|£||||||||||||•|0|0|| ||**year allowance is claimed**||||||||||||||||| |**765 **|**Designated environmentally friendly**|£||||||||||||•|0|0|| ||**machinery and plant**||||||||||||||||| |**770 **|**Machinery and plant on long-life**|£||||||||||||•|0|0|| ||**assets and integral features**||||||||||||||||| |**771 **|**Structures and buildings**|£||||||||||||•|0|0|| ||||||||||||||||||| |**772 **|**Machinery and plant**|£||||||||||||•|0|0|| ||**– super-deduction**||||||||||||||||| |**773 **|**Machinery and plant**|£||||||||||||•|0|0|| ||**– special rate allowance**||||||||||||||||| |**775 **|**Other machinery and plant**|£||||||||||||•|0|0|| ||||||||||||||||||| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**as group relief**|||||||||||||| |**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£||||||||||||| |**or partly in the UK**
**Losses of trades**|**790**|£|||||||||||||||||||||||||| |**carried on wholly**|||||||||||||||||||||||||||| |**outside the UK**|||||||||||||||||||||||||||| |**Non-trade deficits**|**795**|£||||||||||||**800**|£||||||||||||| |**on loan relationships**|||||||||||||||||||||||||||| |**and derivative contracts**|||||||||||||||||||||||||||| |**UK property**
**business losses**|**805**|£||||||||||||**810**|£||||||||||||| |**Overseas property**
**business losses**|**815**|£|||||||||||||||||||||||||| |**Losses from**
**miscellaneous**|**820**|£|||||||||||||||||||||||||| |**transactions**|||||||||||||||||||||||||||| |**Capital losses**|**825**|£|||||||||||||||||||||||||| |**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£||||||||||||| ## Excess amounts ||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**as group relief**|||||||||||||| |**Non-trade capital**
**allowances**||||||||||||||**840**|£||||||||||||| |**Qualifying donations**||||||||||||||**845**|£||||||||||||| ||||||||||||||||||||||||||||| |**Management expenses**|**850**|£||||||||||||**855**|£||||||||||||| ||||||||||||||||||||||||||||| CT600(2023) Version 3 Page 10 HMRC 04/23 **Northern Ireland information** |**856 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£||||||||||||•|0|0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**857 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£||||||||||||•|0|0|| |**858 **
|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£||||||||||||•|0|0|| ## **Overpayments and repayments** Small repayments **860 Do not repay sums of** £ • 0 0 **or less.** **Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.** ## Repayments for the period covered by this return ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**865**|**Repayment of Corporation Tax**|£||||||||||||•|||| ||||||||||||||||||| |**870**|**Repayment of Income Tax**|£||||||||||||•|||| ||||||||||||||||||| |**875**|**Payable Research and Development tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**880**|**Payable Research and Development expenditure credit**|£||||||||||||•|||| ||||||||||||||||||| |**885**|**Payable creative tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**890**|**Payable land remediation or life assurance company**|£||||||||||||•|||| ||**tax credit**||||||||||||||||| |**895**|**Payable capital allowances first-year tax credit**|£||||||||||||•|||| ||||||||||||||||||| ## Surrender of tax refund within group ||**Including surrenders under the Instalment Payments Regulations**|**Including surrenders under the Instalment Payments Regulations**|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**900 **|**The following amount is to be surrendered**|£||||||||||||||•|||| ||**Put an ‘X’ in the appropriate boxes below**||||||||||||||||||| ||**the joint Notice is attached**|**905**|||||||||||||||||| ||**or**||||||||||||||||||| ||**will follow**|**910**|||||||||||||||||| ||||||||||||||||||||| |**915**|**Please stop repayment of the following amount**|£||||||||||||||•|||| ||**until we send you the Notice**||||||||||||||||||| CT600(2023) Version 3 HMRC 04/23 Page 11 ## Bank details (for a person to whom a repayment is to be made) **920 Name of bank or building society** **925 Branch sort code** **930 Account number** **935 Name of account** **940 Building society reference** ## Payments to a person other than the company **945 Complete the authority below if you want the repayment to be made to a person other than the company I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent) **950 of** (enter company name) **955 authorise** (enter name) - **960 of address** (enter address) **965 Nominee reference** **to receive payment on company’s behalf** **970 Name** ## **Declaration** ## **Declaration** I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted. - **975 Name** ## Gregory Andrew Norman **980 Date** DD MM YYYY 2 2 0 9 2 0 2 3 **985 Status** Treasurer CT600(2023) Version 3 Page 12 HMRC 04/23 **Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015** ## **Guidance** Guidance about when and how to complete this supplementary page can be found in the CT600 Guide. For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete. Also, read the _Important points about all supplementary pages_ and _CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page. ## **Company information** **----- Start of picture text -----**
E1 Company name LEAGUE OF FRIENDS OF KENT & CANTERBURY HOSPITAL CIO
(name of charity or CASC)
E2 Tax reference
8 4 0 1 0 1 3 6 5 3
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 1 0 2 0 2 2
E4 to DD MM YYYY 3 1 1 2 2 0 2 2
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5 EW10752
Charity Commission registration number, or E10 1155088
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30 Gregory Andrew Norman
Status
E35 Treasurer
Date DD MM YYYY
E40 2 2 0 9 2 0 2 3
**----- End of picture text -----**
CT600E(2015) Version 3 HMRC 04/15 Page 1 Repayments **To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.** **Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.** **E45** ## Information required **Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.** ## **Non-exempt amounts should be entered on form CT600 in the appropriate boxes.** |**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these**
**supplementary pages**
**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
7 7 1 7 0 8
2 3 2 4
2 6 0 7 1 6
1 0 3 4 7 4 8
6 7 8 1 0 4
3 5 4 8 9 3
4 4 8 0
1 0 8 1 7 4 8
4 4 2 7 1|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these**
**supplementary pages**
**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
7 7 1 7 0 8
2 3 2 4
2 6 0 7 1 6
1 0 3 4 7 4 8
6 7 8 1 0 4
3 5 4 8 9 3
4 4 8 0
1 0 8 1 7 4 8
4 4 2 7 1|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these**
**supplementary pages**
**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
7 7 1 7 0 8
2 3 2 4
2 6 0 7 1 6
1 0 3 4 7 4 8
6 7 8 1 0 4
3 5 4 8 9 3
4 4 8 0
1 0 8 1 7 4 8
4 4 2 7 1| |---|---|---| ||0|0| CT600E(2015) Version 3 Page 2 HMRC 04/15 Information required ## **Charity/CASC assets** |**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Disposals in period**|||||||||||||**Held at the**|||**end of the period**|||||||||||| |**(total consideration received)**|||||||||||||**(use accounts figures)**||||||||||||||| |**Tangible fixed**
**E130**
£|||||||||||||**E135**|£||||||||4|5|4|9||9| |**assets**|||||||||||||||||||||||||||| |**UK investments**
**E140**
£|||||||||||||**E145**|£|||||||||||||| |**(excluding**|||||||||||||||||||||||||||| |**controlled companies)**|||||||||||||||||||||||||||| |**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||||||||| |**and loans to,**|||||||||||||||||||||||||||| |**controlled companies**|||||||||||||||||||||||||||| |**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||||||||| |**investments**|||||||||||||||||||||||||||| |**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||||||||| ||||||||||||||||||||||||||||| |**Other current assets**|||||||||||||**E175**|£||||||1|0|5|7|4|4||3| ||||||||||||||||||||||||||||| |**Qualifying investments and loans**|||||||||||||**E180**||||||||||||||| |_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||| |**Value of any non-qualifying investments and loans**|||||||||||||**E185**|£|||||||||||||| |_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||| |**Number of subsidiary or associated companies the charity**|||||||||||||**E190**||||||||||||||| |**controls at the end of the period. Exclude companies that**|||||||||||||||||||||||||||| |**were dormant throughout the period**|||||||||||||||||||||||||||| CT600E(2015) Version 3 HMRC 04/15 Page 3 The gue+ Friends OF THE KENT & CANTERBURY HOSPITAL The Queen's Award forvoluntary Service Annual Report & Accounts For the Year Ending 31 December 2022 &p The fun of the fairl An af ternoon of f un for the local community raised an impressive £9,300 including Grand Draw ticket sales. All prof its to benef it hospital patients. staf f and visitors. Registered Charity No: 1155088 Tlie ue Friends F THE KEIXT & The Queen*AwaFd forVoluntaryS•rvk• Contents Page Chairman's Foreword........................................................,........... ..... Charity Objectives . Focus on Fundraising... Gifts in Action...................................................................................... Looking Forward - Our Plans for the Future....................................... 13 Financial Summary.,... .....................................................,................ 14 Structure, Governance & Management .............. .............................. 16 Policies and Objectives..... .22 Statement of Trustees, Responsibilities............................................. 26 Independent Auditorfs Report...........,........... ................................... 27 Statement of Financial Activities . .30 Balance Sheet .31 Cash Flow .32 Notes..............................................,.................................................. 33 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Chairman's Foreword Welcome to the Annual Report and Accounts of the League of Friends ILOFI of the Kent and Canterbury Hospital. Happily, the last twelve months have seen a steady recovery from the effeds of the Covid-19 pandemic. Our three hospital shops have feturned to normal activity as visitors were again 311owed in the hospltal and staff, patients and visitors could fully enjoy the service provided by the shops and ward trolley. The shop staff and volunteers have worked hard together so that by the end of the year. the shops, takings reached an all-time high,. every penny of profit Is used to buy essential equipment and improvements for patients, staff and vlsitors to the wards and departments of the Kent and Canterbury Hospital. Some of these gifts are highlighted later in this report. Dr Catriona Irvine Chairman It was good to See our main fundraising event, the Joint Hospital and League of Friends Summer Fair, return in August 2022 after two years of absence. The day was a great success and very much enjoyed by hospital staff. the public and LOF volunteers, raising around £IOK for the hospital. Throughout the year, many other fundraising events were put on by the LOF volunteers from our eight fundraising groups in Canterbury and the surroundinE villages. During the year around £355k worth of gifts were pledged to the hospital to benefit patients, staff, relatives and visitors. As Chairman, I would like to thank all the group members who continue to develop new ways to involve the local community in raising funds for the LOF. A150, the staff and volunteers of the LOF shops and those who run the ward trolley service who have worked so hard to give excellent service for the hospital and to raise funds for gifts. Thanks go to our library trolley volunteers who are welcomed by patients and staff alike on their weekly ward rounds and to our Stamps & Coins volunteer who diligently raises money for the LOF through auctions. I would also like to thank my fellow Trustees, who make a great team ensuring that our charity 15 run with good governance. prudent management and safe practice. Thanks to the support of every single person, the LOF continues to be able to make a real difference. enhancing patient tare. We are looking forward to a wonderful telebratory year starting in April 2023. Seventy years ago, in April 1953, the League of Friends was founded and ha5 actively supported the Kent and Canterbury Hospital continuously since then. donating more than £8 million over the years. In our Platinum Jubilee Year we will be holding celebratory events ond are proposing to fund an exceptional Jubilee gift for the hospital which will be featured next year. We are alway5 happy to welcome new members and volunteers to help us in this very worthwhile work supporting our hospltal. See our website www.lofkch.org.uk for more information or follow our good news stories on Facebook and Instagram. Catriona The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Charity Objectives The key objective of the charity Ithe League) is to provide services and funds to support the purchase of equipment and facilities which are beyond the scope of government fLtndinE to relieve sickness, protect good health and enhance the care and treatment of patients and visitors accessing NHS services at the Kent and Canterbury Hospital, which is a constituent part of the East Kent Hospitals University NHS Foundation Trust Ithe Trust). The League achieves its objectives by means of operating hospital shops which primarily sell goods to patients. visitors and hospital staff, by fundraisinE activities and the provision of services. These services include the provision of a mobile library service to in-patients and a shop trolley to the ward5. 35 well as fundraising activitie5 in the community. In considering the objectives, the Trustees have complied with the duty in section 17151 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The Trustees are confident that the activitie5 which they undertake have a clear public benefit. The Trust provides clinical services within the scope of their NHS requifements and the League works hard to support and enhance those services. Grants Applications are received from the Kent and Canterbury Hospital staff for equipment and facilities for use in the hospital. Applications are examined against criteria laid down by the Trust and the League Trustees. Grants are approved at the Trustee Board meetings and supported by both Central and Group funds. The aim of the grants is to deliver projects and purchase equipment that make a difference to all who use the services at the Kent and Canterbury Hospital by: Enhancing the quality of patient cère ImprovinE the environment for patients and visitors Supporting NHS staff welfare in their work environment Providing financial funding for projects that SUPPOrt patient education and well-being The League depends almost entirely on unpaid volunteers for fundraising and for staffing the services which we provide for the hospital. The Trustees are truly appreciative of their hard work and acknowledge that the suttess of the League is largely due to them. Lynne Bannon, our Charity Manager, oversee5 the League's Central activities, reporting to the Trustees and helping to ensure that the League achieves its overall objective of supportin8 the hospital for the benefit of patients, staff and visitors. Matt Tillman, our Shops, Manager, runs the hospital's highly valued shops. helping us achieve our mission by providing a service to palien15, Staff and visitors and maximising shops, profiis which are used to purchase equipment for the hospital. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 Focus on Fundraising Ourfundraising groups Ash Barham & Klngston Canterbury South * Chartham * Nailbourne St Stephen's & St Dunstan's Rough Common. Harbledown & Blean * Sturry Our dedicated eight city and village groups are instrumental in raising fLFnds for the League and form the backbone of the charity. With the worst of Covid and lockdowns behind us, our group members have enjoyed bein8 able to meet up again and throughout the year have organised a huge variety of events and activities such as: coffee mornings, soup lunches, bingo sessions, bfing and buy events. quiz games. letter-drops. sponsored walks and a well-attended, profitable fashion show. Group members, as well as individual volunteers, also give their time to help out in our three hospital shops. These provide a valuable seNice for patients, staff and visitor5 by selling food, snacks, drinks, newspapers. magazines, cards and many other useful items. The shops, trolley undertakes daily ward rounds which is particularly useful for those patients too ill to leave their bed. The shops are becoming ever more popular and throughout the year, footfall has steadily increased 35 more clinic5 are back up and running following the easing of Covid restrictions. The health benefits of volunteering are well documented. Our volunteers have commented that they thoroughly enjoy the social aspect of giving up their free time to support the League, working with long-established friends and having the opportunity of meeting new people. Many of our volunteers enjoy it so much that they have been with us for 20 years or more- some as many as 4(ltr years. The League turns fundraising profits into greatly appreciated pieces of equipment and facilities which benefit so many patient5, their visitors and our highly valued NHS staff. Equipment can range from small items such as chairs and overbed tables, to expensive high-tech medical machines such as a specialised ultrasound system and an MRI Capsule. Sometimes the smallest items can make the biEEest difference which is very rewarding for ovr group members who selflessly fundraise throughout the year. To everyone who has given up their free time to organise fundraising events, worked in our hospltal shops and volunteered for our Library Trolley and Stamps & Coins Setvices, your efforts have not gone unnoticed and we Say a huge thank you for your support and for contributing towards the continuing succe55 of our charitv. If you would like to join our successful charity and feel part of a valued team supporting the K&C Hospilal, please email Lynne at ekh-tr.leagueoffriends@nhs.net or telephone 01227 864030 for more information. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Fundraising Successes After a challenging couple of years which saw the curtailment of much of our fundraising, we are delighted to report that during 2022, the League was able to resume its varied activities to great effect. Our Trustees are humbled by the dedication and commitment of our local village and citv Broups who continue to devise new and innovative ways of raising money. whilst promoting friendship within the League. This report can only cover a few of the stories which have inspired people to give up their precious time to help raise funds. To you all. we say thank you. Ash group continues to hold monthly coffee mornings at the local Village Hall and in November raised a record amount of£539 from the well- attended event. A regular Church stall also boosts group funds. Chartham Eroup regularly provides refreshments for the local community coffee mornings. A member diligently makes delicious home-made preserves for sale in the League's main shop which fly off the shelf. Other fundraisers include a tombola at Chartham Summer Fair, a Soup & Pud event and a pop- up Easter stall on a memberfs drive which raised an impressive £350. Barham & Kingston group continue to hold popular coffee mornings and the Christmas event at Barham Village Hall was particularly successful, raising £373.68. Nailbourne group held a coffee morning and AGM in Bridge Village Hall in April and enjoyed being able to meet up face-to-face after such a long time. Residual item5 from the event raised £150 at a Eara8e sale the following week. An interesting talk on Yhe Pursuit of Speed on Road & Rail, raised £550 and the annual letter- drop, which is always well supported, raised well in excess of £lK. Canterbury South gfOUP had another successful year organising number of varied events including strawberry cream tea, a driveway stall and a coffee morning. Word Play Quiz sheets, which started during 2021 Covid restrictions, were popular and carried on into 2022. A 1,000 letter- drop appealing for stamps, coins and postcards proved hLFgely beneficial and produced overwhelming donations. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Rough Common, Harbledown & Blean group had a very successful fundraising year. An Easter event raised £344 and popular knitted Easter chicks sold in the hospital shop raising £154. A quiz night boosted funds by an impressive £522 and a donation of vintage whiskey raised £1.159 at a specialist auction house- one bottle sold for over £4001 The group did particularly well selling over £3.200's worth of grand draw tickets. drawn at the summer fair, and a sell-out Fashion Show which raised a fantastic £744. Sturry group enjoyed the Summer Hospital Fair and meeting up with old friends. These knitted toys were made bya member and proved very popular. Regular bingo sessions continue to raise money and the group was pleased to welcome the Lord Mayor to a Coffee Morning fundraiser. Afternoon Teas for neighbours providing a catch- up overa cupof tea and cake continue to be popular and help boost funds. Whit5table Charity Parklng. Canterbury South group and several trustees raised nearly £375 during the year at the regular Whitstable Junior School charity parking days. Home grown produce and jams boosted takings. St Stephen's & St Dunstan's group delivered 200 League of Friends magazines in their neighboijrhood which resulted in one new member and two donations. A highly successful showing of a popular locally inspired film and soup lunch raised £295. A well- supported plant bring and buy sale raised £450 and a busy refreshments Stall at the Queen's Jubilee picnic raised £385. Over £300 was made at a Wl Craft Sale and a coffee morning enjoyed by old friends raised £2(K). Do youf¢7ncy coming to one of our events or perhops volunteerin9? Maybe you want to know more about the League? Visit our website.. www.lo kch.or .uk or contoct Lynne on ekh-tr.lea ueo riends nhs.net / 01227 864030. We'd love to heurfrom you. You can olsofollow our good news stories on Facebook ond Instagram. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Quiz Night Fundraiser Our Sturry Group, aka 'BriBht Sparks,, lived up to their name and were awarded I prize winners at Decemberfs well-attended Quiz Night at Canterbury Bowling Club. Thanks to the huge efforts of Shop Assistant, Rob Bagley, together with his team of family members, £400 was raised and a lot of fun had by all. Earlier in the year Rob had organised another successful Quiz for the League, raising a fantastic £750. *p• Shops, Raffles Our Shops. Christmas raffle, organised by Rob Bagley and his team of helpers, was a huge success raising £1.838 which will be spent on hospital equipment. The Easter and Halloween raffles were equally successful and between all three events. an impressive E3,SCM) was raised. Thanks go to our enthusiastic staff and volunteers selling tickets, those who sourced and donated prize5 and lastly but not least. our customers who 5UPPOrted the event... we couldn't succeed without youl Hannah was all smiles when she collected her first prize from the Halloween raffle. The Lea8ue of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 Gifts in Action We have bounced backl After a challenging two years due to the global pandemic which saw fundraising activities curtailed and Shops. trading significantly reduced, our Trustees are delighted that during a successful 2002 we were able to award 8fantS totalling £355k to enhance patient care at the Kent & Canterbury Hospital. Included in the above is the grants is the fantastic contribution of £39k made by our eight hard- working city and village groups to purchase items benefitting h05Pital patients, staff and visitors. Some of the items identified below show how our funds were used in achieving our objectives. Cell Salvage Machine for Day Surgery The League was pleased to fund this Cell Salvage machine costing £20K thanks to a generou5 legacy from a long-serving member. The main theatres team are delighted with the new machine which allows a patient's own blood cells to be recovered from blood collected when bleeding occurs during surgery. The patient's own blood cells are then given back to them immediately to significantly reduce the effect of blood loss. This Means that blood transfusion using blood donated by other people can be avoided. which is better for the patient. reducing the risk of infection and other complications of transfusion. The patient receives the best Possible blood during surgery- their own! The machine is used several times 3 week and patient5 With many conditions will benefit- haemophiliacs who tend to bleed excessively during standard surgery- patients undergoing aortic aneurysm repair when surgery is long and blood loss significant can have most of the blood lost during surgery reused. Jehovah's Witnesses, who are not permitted blood transfusions, can also benefit from the recycling of their own blood. Lockable bedside cablnets prove useful The League of Friends was very happy to fund 37 of these lockable bedside cabinets for Kent Ward, providing a secure and convenient place for patients to store their belongings. They also remove the need for staff to record and secure patient property, saving valuable time. Thanks to Canterbury South and Ash groups who contributed towards the cost. The League of Friends of the Kent and Canterbury H05Pital CIO- Annual Report 2022 Invaluable new chalrs These examin3tion chairs, used for positioning patients dufing mammography screenings and biopsies, are proving to be invaluable. They improve the patient experience at a distressing time and, crucially, enable patients to remain completely still during procedures. Thanks to Ash, Barham & Kingston and Nailbourne groups for funding one chair. A second chair was purchased from the Pfoceeds of Shops. raffles so thank you to everyone who purchased tickets. (photo.. Dr Soroh Moorhouse and Kirstie Wiltshire. Koren Murroy) Reducing waltlng Ilsts This is Mr Joe Wasson, Otology Consultant. with the new Medtronic Netve Monitor funded by the League of Friends. This is used on patients, both adijlts and children, undergoing major ear surgery, to prevent damage to nerves and subsequent side effects of nerve injury. This is the second machine for the department and will greatly help to reduce waiting lists. Helping to manage post-operatlve paln Thanks to this new ultrasound machine, more Day Surgery patients have access lo regional anaesthetic blocks which significantly improves the management of post-operative pain. It has also greatly helped in supporting the efficient utilisation of theatre time within the Orthopaedic Centre. Thanks goes to our Rough Common, Harbledown & Blean Eroup who tontributed £3,300 towards the c05t of this £39K machine (photo.. Athmoja Thottungalj The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 i io Increased comforts The Head and Neck Speech ond Language Therapy se￿iCe is very grateful to have received funding from the League of Friends for a treatment chair. Specialist procedures are now carried out with increased comfort for patients, as they are able to sit in a 5UPPOrtive, comfortable chair. The chair is adjustable so the p051tion can be optimised depending upon the procedure being undertaken. This has the added advantage of ensufing the comfort of clinicians when performing specialist procedures and reduces the risk of discomfort and injury. (photo.. Styrah Stevens & Leilo Williomsj Chrlstmas Glfting In keeping with our 3nnual tradition, patients in the Kent and Canterbury Hospital over the festive period and children attending appointments in the run up to Christmas were treated to gifts, funded by generous donations. Assistant Shops, ManaEer, Sam Heslop, said, "We hoped to spread a little festive cheer at what can be a difficult time for patients and it was lovely to receive such a warm welcome from staff as we delivered to the wards." Midas Rex This high-speed drill has been extremely helpful for revision joint and spinal surgery at the new Elective Orthopaedic Centfe. The staff are hugely grateful that the League h35 generously funded this high value item. allowing the team to build their equipment portfolio for some of the more challenging case5. Welcomed Wheelchair5 Over the years, we have purchased a large number of wheelchairs which are always greatly appreciated. They allow patients to be more independent on the wards and reduce the risk of pressure sores. An increasing number of amputee patients benefit from the chairs and they also enable therapists to assess patients, needs better. improving the patlent experience. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 i li Grants awarded for Equipment during the year: Item Amount Pled ed* New Vascular Centre Surgical Admission5 Lounge MRI £ 160,000 £ 50,880 £ 23,635 £ 22,097 £ 20,333 £ 20.000 Cardiology Treadmlll Midax Rex Burr System for Splnal SurEery Medtronic Nerue Monltor for ear procedure5 3 x Electric Trolleys Vascular Portable Ultrasound Machine £ 19,000 £ 13,805 £ 13,100 £ 10,244 £ 7,960 £ 7,496 £ 6,804 £ 5,649 £ 3,386 £ 3,174 £ 2,712 £ 2,640 £ 1,950 £ 1,588 £ 1,250 £ 1,013 10 x Bariatrlc 3-sertlon Couches 2 x Mammography Blopsy Chairs 37 x Lockable Bedside Cabinet5 for Fracture Clinlc 4 x ENT Cllnlc Headlights 2 x Plasma Thawers 3 x Privacy Kwikscreens ENT Ophthalmic Chair 2 x Vltalographs for Respiratory Testing 2 x RecllninE Chairs for Dolphin Ward 4 x Wheelchairs & 7 x Cushions Phoenlx Specialist Chair for Harvey Ward Lockable Cabinet for Fracture Clinic Vascular Doppler 2 x Otoscope Diagnostic Stations Xmas Glfts for Patients Floor Stlckers for Children'5 Ward 720 5 x Leave-in Slings for Physiotherapv Tolletry Packs for Patients Eye Imaging Adapter Refreshments for Dementia Workshop 3 x Portable Blood Pressure Monitors 218 171 93 54 Staff Wellbeing Hamper 50 some invoices awaited/amounts may vary The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 112 Looking forward/our plans for the future ... With the worst of the Covid-19 pandemic behind us, the League of Friends had a highly successful 2022. Our eight fundraising Broups enjoyed resuming meeting up artrd planning a huge variety of events which had been curtailed during 2020121. It is pleasing that the local community has been keen to support our fundraising efforts ranging from quiz nights, è sell-out fashion show. outside stalls nd garden parties to name but a few. During the yeaf. the League has been fortunate to receive a number of generous legacies from grateful patients and families. The League continues to ensure that these often large donations are used for projects in line with the donor families, wishes, where stipulated. The Trustees regularly consider what emerging issues they may need to address to ensure the League continues to meet its objective5. SUPPOrting the Kent and Canterbury Hospital and serving the community. The League will continue to endeavour to increase not only the total value of the grants given but to ensure that the money is well spent, enhancing the care and treatment given to patients and supporting the wellbeing of staff. The three h05Pltal shops and a small kiosk form the business arm of our charity. The League continues to review policies, procedures and governance to ensure best practice. With the return of many clinics being held face-to-face, footfall in the hospital steadily increased throughout the year as did footfall and takings in our shops. Most volunteers gradually returned and we have been delighted to welcome a slow trickle of new volunteers who have joined our friendly team. On the back of the highly successful major refurbishment of the main shop in 2020, the Outpatients shop underwent a similar transformation in February 2022. The new modern and professional environment was greeted with much enthusiasm by staff and customers alike and a similaf upgrade is planned for the Fracture Clinic shop within the next year. Our aims for the future intlude- Continue to raise the profile of the League and fundraising in the community, working with the eight city and local village groups to help them Succeed with their fundraising events Work with the Trust to maximise patient and staff benefit by increasing the level of financial SUPPOrt to the Trust Maintain the highest standards of governance and management and adhere to legislation and published best practice Adhere to the Fundraising Code of Prartice and Fundraising ReEulator guidelines Demonstrate value for money from the resource5 invested while monitoring risk, to ensure it is maintained at a level tonsummate with Charity legislation and guidelines Whatever the final configuration of the hospitals and services across East Kent in the future, the K&C Hospital will continue to have an important role and the League will cor)tinue to support the staff, patients and visitors to the K&C Hospital Continue to endeavour to reduce the League's carbon footprint by emailing documents to members wherever possible, saving on printing and postage expenditure Build on our social media platform, encoufaging members and the public to join us on Facebook and Instagram to follow our good news stories and for charity updates The League car) only achieve these plans with your support. Please Bo to our website for more information about our work and find out how to donate or become involved with our worthwhile charity.. www.lofkch.or The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 13 Financial Summary Financial Review Summary The figures stated below provide an overview and are drawn from the full Annual Accounts at the back of this report.. Income from all source5 Voluntary contribulions Expenditure totalled Grants to the Trust Governance & administrative costs Expenditure exceeded incorne by £1,038k £226k £1,082k £355k £44k £144lk The League held net assets of £738k as at 31 December 20221£781.805 in 20211. The net assets of the League were reduced by £44k from the balance held at the end of the previous financial year. Where our income came from The League's main Soufce of income comes from charitable fundraising activities, profit from the hospital shops, the generosity of the public who give donations as a thank you for the care they or their friends and family have received or in memory of loved ones. and in bequests and legacies from their estate5. Legacy income is unpredictable and can take time for the cash to be distributed to the League. Throughout the year our eight city and local village groups have found imaginative ways to raise funds and between them, achieved an income of £35k, which is very much appreciated by the Trustees. The dedication and fundraising successes of our hard-working groups hugely contributes towards the support and additional facilities the League is able to provide to the K&C Hospital, making a real difference to patient care. With life returning to normal dufing 2022 donations were £30k up on last year's £19k whilst legacies, where receipts are less predictable, were also higher at £196k compared to £122k in 2021. As the Hospital was able to welcome more patients and visitors again. Shops, takings of £772k were up substantially on the £528k taken in 2021. Other income of £37k was up by £llk, driven by the return of the Summer Fair. These are very welcome increases after the difficult Covid-affected years. There were no Government Grants received in 2022, whereas we received £55k in 2021. Insurance claims received were down £13k at £3k for 2022. Where we spent our funds The League spends the funds received in accordance with chority law. its grant making policy and respecting the wishes of donors. Grants to the Trust made up 33%12021.. 31%) of the total expenditure increasing from E244k in 2021 to £355k in 2022. Grants to the hospital increased on the previous year and the Trustees are hoping that this trend will continue so that we will be able to spend our rese￿e5 accordingly. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 14 Grants are approved to achieve a benefit to the public (staff and the patients of the K&C Hospital together with visitors who use the services and facilities), which would not otherwise be possible within the constraints of the Trust's capital budgets. Trustees consider each application on merit and aim to support technological advances in treatments by purchasing new and replacement medical equipment. Projects also include new furniture. refurbishment of patient rooms and gardens, funding for staff wellbeing and any other items which the Trustees deem an appropriate use of charitable funds. The League also provides services to patients, staff and the public by way of our three hospital shops and a kiosk, a newspaper and refreshments ward trolley and a mobile ward library trolley. A summary of the expenditure is given below.. Gifts to the Hospital Hospital Shops Governance & Administration Cost of Fundraising £355k £678k E44k £4k The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 15 Structure, Governance & Management The League of the Friends of the Kent and Canterbury Hospital Charitable Incorporated Organisation (CIO) is registered with the Charity Commission for England and Wales under charity number 1155088. The CIO charity was established by Constitution on 12 Detember 2013 and received all assets and liabilities under transfer from The League of Friends of the Kent and Canterbury Hospital (charity number 2069251 on the 11 February 2014. Charity number 206925 remains operative to receive any gifts left to it, but these are transferred to the CIO under the terms of the transfer agreement. The objects of the Charity as stated in the Constitution document are: Yo relieve sickness and to preserve and protect good health for the public benefit by supporting the work of Kent and Canterbury Hospital by such means as the Trustees deem appropriate.. The League CIO exists to raise and receive charitable donations to benefit the wards, departments and Se￿ice5 provided by the East Kent Hospitals University NHS Foundation Trust to the Kent and Canterbury Hospital in Kent. All income is recorded as 'unrestricted' unless a document which forms a legally binding Trust, eg, a Will, which identifies that the funds are to be used for a specific purpose and no other is received at the time of receipt. There is currently one restricted legacy outstanding with an estimated value of £41k. Most legacies are given without restriction to benefit the League. Under the Constitution, the League's Trustees shall manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. All the profits ffom the h05Pital shops. donations, legacies* gift aid, group fundraising activities, proceeds from the Stamps and Coins Service. the joint annual Hospital Fair and investment interest provide our income, to be made available for the purchase of gifts to the Kent and Canterbury H05Pital. The Trustees Trustees are the people legally responsible for having general control of the management and dministration of the League of Friend5 of the Kent and Canterbury Hospital CIO. Trustees are appointed in accordance with the League Constitution as at 12 December 2013. A maximum of sixteen Trustees may be appointed at any one time with a fflinimum of four in office. At the Annual General Meeting IAGMI one third of the Trustees must retire from office lon a rotation basis) and vacancies so arising may be filled by the decision of the members at the meeting. Mr A Collyer, Hon Treasurer and Mr V Pritchard, Hon Secretary both resigned at the AGM in June 2022. Mr V Pritchard was subsequently elected as Vice President, an honorary role. usually held by retired LOF chairmen. which carries no votin8 rights. The League has two Vice Presidents who are invited to attend the AGM and five Central Committee meetings throughout the year. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 16 As required under the Constitution, Mr G Norman, who had taken on the role of Hon Treasurer in March 2022. was required to resign at his first AGM. He was 5ubsequer)tly elected as Hon Treasurer. In accordance with clause 13 of the Constitution, one third of the charity trustees retired from office at the AGM. namely: Mrs E Gould, Miss C Blakemore and Mrs G Morton. All the retiring Trustees agreed to stand fof elettion and were re-elected unanimously. In November, Pauline Smith and Jenny Anderson were appointed as Trustees. For the year ended 310ecember 2022 the Trustees were.. Dr C Irvine- Chairman Mrs L Coleman- Vice Chair Mr G Norman- Hon Treasurer Mi55 C Blakemore Mrs P Smith Mrs G M Morton Mrs J A Reed Mrs E W Gould Mrsj Anderson Meetings The Trustees meet regularly, SIX times a year, and are supported by a salaried Charity Manager. Membership of the CIO is open to nominated persons from each of the eight local fundraising groups and from nominated persons from the services offered by the League. The Trustee5 report to the wider membership at the Central Committee, which meets five times a year, and all nominated member5 are entitled to vote at this meeting. In advance of the AGM, members receive the formal reports and audited accounts. Aside from the AGM, the Central Committee's main purpose is to decide on the allocation of grants for gifts to the Hospital and individual local groups can pledge full or partial funding for specific gifts. Groups There are currently eight city and local village groups as follows: Ash Barham & Kingston Canterbury South * Charth3m * Nailbourne Rough Common, Harbledown & Blean St Stephen's & St Dunstan's Sturry Our groups form the backbone of the League and meet regularly to plan and hold fundraising events. At Central Committee meetings, held five times a year, the groijps agree to purchase specific items for the h05Pltal, chosen from a list of requests from hospital wards and departments. The groups also make up many of the volunteers required to run the on-site hospital shops. Each League group has its own Chair, Secretary and Treasurer as well as other members to manage its affairs and assist with fundraising. One of the charity's Trustees acts as Groups Liaison, attending their meetings and reporting to the Trustees on any issues, concerns and activities of the groups. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 117 Fundraising during 2022 gradually increased following curtailed activities in 2020121 due to the global pandemic and significant sums were raised. Our groups have enjoyed resuming meeting up with fellow members to plan a huge variety of events. With the NHS under continued pressure and facing many challenges, the local community has come together and wholeheartedly supported our fundraising efforts so that we can achieve our aim of supporting the hospital. Varied events included a sell-out fashion show, a fun quiz night, coffee and cake mornirbgs, strawberry teas, plant sales, jam making sold in the League shops . the list goes on. Most groups also enjoyed manning a stall at our annual fair in August, after an absence of two years due to Covid restraints. The groups prepare end of year financial statements which are then incorporated into the charity's Annual Accounts. Half-yearly returns are made to the Treasurer to enable Gift Aid to be claimed from HMRC. Library Trolley Service The Ward Library Trolley service, led by our long-serving and loyal volunteer Mr M Wadey Ileft of the picture) was finally able to restjme ward rounds in 2022 and was enthusiastically welcomed back by patients and staff. Ward rounds are currently undertaken twice a week with the aim of daily rounds if more volunteers can be recruited. A good selection of donated books and magazines are offered on loan, and even a pair of reading Blasses, if required. Patients enjoy seeing a friendly face and if well enough, passing the time of day with our volunteers, even if they do not wish to take a book. We are extremely grateful to our dedicated small team who provide this highly valued service and are always looking for new volunteers who can spare a couple of hours every week. Collectlbles Service- a bumper year Thanks to lockdown clear-outs and the continued generosity of the public, a steady flow of donations was received throughout the year. The auction of used stamps, stamp albums, first day covers and coins raised a fantastic E2.304- our best year to date. The service has gone from strength to strength thanks to a lonB-serving volunteer and his wife who diligently prepare mountains of stamps, plus other items, ready for auction. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 118 Advisors Regulatlng Body Charity Commission for England and Wales London Investment Manager5 CCLA Investment Management Limited 80 Cheapside London EC2V 6DZ Reglstered Charity Number 1155088 Bankers National Westminster Bank PLC 11 The Parade Canterbury Kent CTI 2SG Prlnclpal Offlce League of Friends Kent and Canterbury Hospital Ethelbert Road Canterbury Kent CTI 3NG Accountants and Auditor5 Kreston Reeves LLP Chartered Accountants Statutory Auditor 37 St Margaret's Street Canterbury Kent cri 2TU Patron The Lord Archbishop of Canterbury President The Lord Mayor ofcanterbury The League of Friends of the Kent and Conterbury Hospital CIO - Annual Report 2022 | 19 Finance Sub Committee This Committee was established in 2016 as a separate committee to support the Trustees in Governance and Finance issues that require in-depth review and disCU5sion and where immediate decisions are required prior to the next Trustees, meeting. The Committee works under Terms of Reference set out in the Governance Policy, which was updated in November 2022. and reports directly to the Trustees at the next meeting, making recommendations and notifying them of any decisions and actions that may have been taken. Terms of Reference are reviewed annually and updated where required to meet the changing need5 of the League. Meetings are held at least once a year and on an ad-hoc and/or via remote communication where nece55ary to ensure the best outcome for the League. The members of the Finance Sub Committee are key Trustee Officers and meetings are chaired by the Hon. Treasurer or the Chairman where the Hon. Treasurer is unable to attend. Members are.. Chairman Vice Chairman Hon Treasurer Shops Trustee Additional officers where appropriate The Committee has the following specific duties and fLtnctions'. Review investment strategies to maximise opportunities Review approval thresholds for expenditure from the League's funds Review and approve the annual report and accounts prior to submission to Trustees Review contracts relating to audit, banking and shop bookkeeping to ensure these remain competitive, meet legal and Charity Commission compliance Authorise expenditure where immediate action is required to maximise benefit to the League Members are required to disclose all relevant interests at the start of meetings and withdraw from decisions when a conflict of interest arises. Staff and Volunteers The League is grateful for the unstinting efforts of its volunteers who are involved in fundraisin8 activities, service provision through the League shops and the Library Trolley SeNice together with the Stamps and Coins Service. The League has an estlmated 150 volunteers and members covering all aspects of the League's work. If each volunteer/member spends on average 3 hours per week volunteering, this equates to around 23,400 hours per year of voluntary work. If these volunteers were paid the national living wage of £9.50 per hour, then we estimate they give £222,300 worth of unpaid work per year to the hospital. The League of Friend5 of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 20 The League's hospital shops are manned by 12 paid staff including a full-time Shops Manager and Deputy Manager, supported by volunteers. The charity also employs o Charity Manager. The daily Wafd Trolley Service Inewspapers/refreshments/toiletries. etcl, undertaken by paid staff. is welcomed by patients and ward staff. as is the Ward Mobile Library Trolley which is run by committed volunteers. Kreston Reeves acts as shops bookkeeper and the League is supported by a paid Charity Manager for administration. Peninsula HR act as the charitWs HR and Health and Safety advisor offering extensive support to staff and trustees when required. Total paid staff equate5 to circa 8 FTE. The League had a monthly average of 13 paid employees in 2022112 in 20211 at an annual cost of £204K1£193K in 20211. The Lea8ue of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 121 Policies and Objectives Grant making policy The League accepts applications from the Kent and Canterbury Hospital staff for equipment, f3cilitie5 and support for patient educational groups and projects as well as welfare requests in support of the NHS staff. All applications must have been processed through the rigorous East Kent Hospitals University NH5 Foundation Trust procedures to ensure that any request meets the required standards and criteria of the Trust piior to being submitled to the League for consideration. It is the responsibility of the Trust to ensure that the applications have been authori5ed under their Pfocedures and that any equipment purchased by the League funds will be supported and used at the Kent and Canterbury Hospital for a minimum of three years. Applications are reviewed by the Trustees to ascertain their suitability to meet the objectives of the League and to request any additional information from the Trust deemed necessary to enable them to make this decision. The applicants are requested to attend a League Central Committee meeting to present their case in SUPPOrt of their request. This provides an opportunity for the members of the League's fundraising groups to raise any issues and to decide if they wish to fully fund the equipment or to make a partial contribution. The Trustees will commit Central Funds to meet any balance not met by the Groups to enable the equipment to be purchased. Where the application is for medical equipment. the League requires a clinician to present the case for funding. A significant piece of equipment or project is deemed to be any single or joint purchase of over £15.000. Where the applicant or Trust representative cannot, or fails to attend. the application will be deferred until the next meeting. Grants agreed should be actioned within three months from approval. The League retains the right to cancel the grant if it has not been actioned. The Trust will purchase the equipment and invoice the League once the supplier has been paid, providing a valid copy of the supplierfs invoice in confirmation of purchase. The League will arrange publicity presentations with the receiving department to promote the work of the League. Risk statement Throughout the yeor the Trustees actively review the risks which the League faces and take all reasonable steps to reduce and apply procedures to mitigate those risks. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 22 Policies and Objectives Icontinuedl The main areas of risk have been identified within the following categories= Financial Governance Reputational The Trustees have mitigated these risks by.. Regular review of the financial procedures and systems Maintaining a diversified low-ri5k approach to cash holdings and investments Review of reseNes to ensure there are suffitient resources in the event of adverse conditions arising to meet all legal obliEations Maintaining up-to-date financial records, governance, policies and training documentation and practices Working with the Trust to understand the changes in strategic approach to delivery of services and the role of the League within these confines Registering with the Fundraising Regulator Committing to the Charity Commission's Fraud Prevention Pledge In the Trustees. opinion, all appropriate action has been taken to ensure the fisks are mitigated. Investment Powers The investment powers are stated in the charit¢s Constitution as follows= "the power to deposit or invest furbd5, employ a professional fund manaEer, and arrange for the investments or other property of the CIO to be held in the name of a nominee, in the same manner and subject to the same conditions as the trustees of a trust are permitted to do by the Trustee Act 2000. Investment Objective In view of the volatility in the share markets the Trustees retain all surplus funds in various cash holdings which provide immediate and notice access to funds to meet current and ongoing grants to the hospital to achieve the League's objectives. Committed and non-committed funds are held in Charity Deposit accounts. It is important to maintain sufficient funds in instant access accounts to enable the League to meet all current and anticipated demand for grants lie, gifts/equipmentl to the Kent and Canterbury Hospital. A significant sum of circa £97,5CM) has been maintained in the COIF Charities Deposit Fund, managed by CCLA Investment Management Ltd, which pays interest. Withdrawals can be made without penalty by submitting an appropriately authori5ed withdrawal form. Remaining cash is currently held with a commercial bank. To minimise the risk as covered by the Financial Services Compensation Scheme Icurrently £85.0001 the Trustees agreed to maintain a rolling programme of short-term deposits held in higher interest deposit account5 to maximise returns on surplus cash which is not ordinarily required by the League within a 12-month period. Due to the increased activity in the funding of equipment, the Trustees agreed not to reinvest in a short-term deposit in 2022 as it 15 anticipated that the demand for cash will negate the need to invest further at this time. This will remain under review. Unless the donor has expressed a specific request regarding investment, the investment of funds is in accordance with the Trustees Investment Act 1961. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 23 Policies and Objectives Icontinuedl Reserves Policy Charity Reserves a5 defined under the Statement of Recommended Practice ISORPI FRS 102 2015 11.1.481 are those funds which become available to the charity to be spent at the Trustees, discretion in furtherance of the charity's objective5, excluding funds which are spent or committed or could only be realised through the disp05al of fixed assets. These are therefore classified as'free,. The Trustees recognise their obligation to ensure that income received by the League should be spent effectively and promptly in accordance with the charit¢s objectives. The Trustees have reviewed and revised their Reserves Policy and have determined that it is necessary to retain fe5erves over the longer term to: Reduce the impact of risks from the external environment should the levels of income reduce significantly Hold sufficient reserves to ensure the charity can cover its ongoing operational cost5 to process outstanding commitment5 Meet the cost of closure or transfer of the charivs affairs should the need ever arise The Trustee5 are currently revalidating the total reseNe that should be maintained. This reserve is required to cover any known commitments to suppliers and provide sufficient funds to pay staff in the event of the Charity having to cease trading and to finali5e its responsibilities. The reserve held in a separate COIF account is currently at £96,655 and any adjustment to the reserve required will be made in 2023. This reserve has been categorised as a restricted asset in the 2022 accounts. Definition of Funds Restricted Funds Funds which are subject to specific trusts, eg, term5 of Will. Endowment Funds Funds which are to be held as capital and only the income generated can be expended. Unrestricted Funds Funds which are expendable at the discretion of the Tru5tee5. or designated in consideration of donors, wishes. Desi nated Funds Funds held for specific wards or services in consideration of approved grants {commitmentsl andlor donors, wishes. They do not form any binding Trust and can be transferred to Eeneral purpose funds at the discretion of the Trustees. At the 31 December 2022 the resetves held were identified as below: Restricted funds Unrestricted funds Less Fixed assets Less Stock £138K £600K £45K £17K Freely available reserves £538K The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 24 The level of reserves held at 31 December 2022 is higher than the minimum requirements set in the policy but this is partly because the cash from expected legacies has not yet been received. The accrued legacies total £181k which reduces the ffee cash reserves to f 357k. Although this is still higher than the policy minimum the Trustees are confident that the level of grants will fluctuate within the year and reSe￿e levels will reflect these changes. The Charity Manager is actively chasing departments to place orders when grant5 have been agreed and also the Trust to send invoices to settle outstandin8 grants. Ukraine The Trustees have considered the impact of the events in Ukraine with reference to how thi5 may disrupt their business model, strategy and operations. It is noted that the company has no dealings with either Ukraine or any nation or individual currently experiencing sanctions because of the event5 in Ukraine. There is a worldwide impact on the cost of particular goods, to include fuel, which in turn has increased the base costs of consumables in the charity. The Trustee5 have considered the effect and believe that this will not significantly impact the ability to trade or continue as a going concern. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 25 Statement of Trustees, Responsibilities The following pages show the financial accounts for the year ended 31 December 2022. Statement of Tru5tee5' responsibilitles In respert of the Trustees, annual report and the financial statements The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Pr3Cticel. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to.. Select Sultable accounting policies and then apply them consistently- Observe the methods and principles in the Charity SORP 2019 IFRS 1021 Make judgments and estimates that are reasonable and prudent,. State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting fecords that disclose with reasonable acturacy at any time. the financial position of the charity and enable them to ensure that the finar7cial Statements comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008, and the provisions of the League's Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenonce and integrity of the charity and finarbcial information included on the charity's website. As far as the Trustees are aware, there is no relevant audit information of which the League's auditor5 are unaware and the Trustees confirm that they have met the responsibilities set out above and complied with the requirements for preparing the accounts. The *inancial statements attached have been compiled from and are in accordance with the financial records maintained by the Trustees. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved >y the Trustees on 2210512023 and signed on their behalf by- Signed: Or Catriona Irvine Chairman The League of Friends of the Kent and Conterbury Hospital CIO - Annual Report 2022 | 26 **Independent Auditor’s Report** ## **Issued to the Trustees of The League of Friends of the Kent & Canterbury Hospital CIO** ## Opinion We have audited the financial Statements of The League of Friends of the Kent & Canterbury Hospital CIO (the ‘charity’) for the year ended 31[st] December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flow 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 applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard (FRS) 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:- - Give a true and fair view of the state of the charity’s affairs as at 31[st] December 2022 and of its incoming resources and application of resources for the year then ended; - Have been properly prepared in accordance with UK Generally Accepted Accounting Practice; and - Have been prepared in accordance with the requirements of the Charities Act 2011. ## Basis for opinion We conducted our audit in accordance with International Standards on Auditing(UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance 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 obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 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 concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## Other information The Trustees are responsible for the other information. The other information comprises the information included in the trustees’ 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 explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 27 Matters on which we are required to report by exception. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees’ Responsibilities set out on page 26, the trustees are responsible for the preparation of financial statements which give a true and fair view and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditors responsibilities for the audit of the financial statements. We have been appointed as Auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 error 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 statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Based on our understanding of the Charity and industry, and through discussion with the trustees and other management (as required by auditing standards), we identified that the principal risks of non-compliance with laws and regulations related to health and safety and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, Statement of Recommended Practice, and pension legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related management bias in accounting estimates and judgemental areas of the financial statements such as the valuation of legacies. Audit procedures performed by the engagement team included: - Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud, and review of the reports made by management and internal audit; and - Assessment of identified fraud risk factors; and - Challenging assumptions and judgements made by management in its significant accounting estimates; and - Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 28 - Reading minutes of meetings of those charged with governance, reviewing internal audit reports and reviewing correspondence with relevant tax and regulatory authorities; and - Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. 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 risks of material misstatement of the financial statements, whether due to fraud or error, design and perform 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 internal control. - Obtain an understanding of internal 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 the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. - Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions 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 statements or, if such disclosures are 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 overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represents the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the Charity’s trustees as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Kreston Reeves LLP Statutory Auditor Chartered Accountants Canterbury 22 May 2023 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 29 Statement of Financial Activities Statement of Flnanclal Activrties 2022 2021 Re8trKted Unwtrkted Total Restricted unro8tr￿ted In¢on*-_ Donations and ￿8cleS Charitabk acb¥ities 11.Cl)O 215,362 226,362 136.046 141.046 771,708 771,708 528.034 528.034 Qher trad1r￿ acb¥it85 In¥estrEnts 34,579 34.57 2S.801 26.801 2.324 2.324 (>)*rnn*nl grants Insurance ckim 3,008 16,344 16,344 Total Incorr• 11.ty)0 1.026,9B1 1,037,981 761,199 766,199 Expenditure'.- RAisng fund$ Charitsbk A¢b"Mts"es 4.480 4,480 3,345 1.073,923 1,077,268 793.CE6 793.066 Total expenditure 3.34S 1.078.403 1,081,748 794,410 7M410 Net ￿ve￿￿Trt..- 7.055 151.4221 143,767) s.000 133.2111 128,2111 Inter-s8cbon transfers Transfers bet￿ten funds Totsl funds brought forward 130.000 651,e05 781.805 125.000 085,016 810,016 Total fiJnd$ tarried forward 137.6SS 600.383 738.03B 130,¢JOO 651,805 781.805 The accompanying rKJtesform an inte9ral part of these financial stst8m8nls Al acti¥ities relate to operats"on$ The League of Friends of the Kent and Canterbury Hospital CIO - Annu31 Report 2022 130 Balance Sheet Balancè Sheet a$ at 31 December 2022 2022 2021 Notes Restrkled Unrtstrkted Total Restricted Unre8trlctad Totsl Fixod As58tS Tafigib￿ asseLs 45,499 45,499 41,042 41,042 Current Assets Stocks 16,779 16,779 15,754 15.754 C*btors 41,(XO 186,713 227.713 130,C 414.518 544518 Cash at baryk and in har 719.529 816.184 473,021 473.021 Totsl Currert Ass8t5 137.655 923,021 1,060,676 130.iK¥J 903.293 1,033,293 Totsl Assets 137,655 968.520 1.106.175 130.(KrfJ 944,335 1.074.335 Current Lrabilities Cr&Yitors falling due %ithin 1 yea 1368,1371 1368,137) 1292.SYJI 1292.5301 Total Nèt Assets l Fund5 137.655 6￿.383 738,038 130,000 651.805 781.805 The financial slateft*nts v*re appr￿￿ by the Truslee5 M 22TrS May 2023 and signul on their i*haif by.'- Dr C hEBS. FRCP Chalr Mr5 L Coteman Vice-chatr /LL¢C The accTripanying Th)tes fcrfm an Fnte9ral part of ttwe financi81 statements The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 31 Cash Flow as at 31 December 2022 Cash Flow 2022 2021 Net (expendtture)lincome for the year Adjustments for:. Depreciation De¢reasel{increase) in stock {Increaselldecrease in debtors (43,767) 128,2111 7,486 6,239 11,0251 316,805 15.315) 10,680 Inc(easellDecrease) in creditors Net cash provided byl(used inl operating activities 75.607 153,509 355,106 136.902 Cash flov•S from investing act5Vities Nel cash used lo purchase tangible assets Nel cash from disposal of tangibb fi>Bd assets 11,973 1,524 130) Change in Cash and cash equivalents In the year Cash and cash equIva￿nIS brought forward Cash and cash equivalents carried forward 343,163 135,378 473.021 337,643 816.184 473,021 The League of Friends of the Kent arbd Canterbury Hospital CIO- Annual Report 2022 | 32 Notes to the financial statements for the year ended 31 December 2022 The League ofFriends of th8 Kent and Canterbury Hospital CIO is a charitable incorporated organisation, domiciled in England and Wales, registration number 1155088. The principal orrice is at Kent and Canterbury Hospital, Elhelb8rt Road, Canterbury, Kent. CT13NG. The accounts are presented in pounds sterting and rounded to the nearest potsnd. Principal accounting policles 1.1 Basis of preparation The financial statements have been prepared under the historic cost convention. with items recoBnised at cost or transaction value unless otherwise stated in the relevant notes to these accounls. The financial statements have been prepared in accordance with the Ch3rities Act 2011 and have only departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fairf view. This departure has involved following the Charities Statement of Recommended Practice 2019 ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective l January 2019. The League of Friends of the Kent and Canterbury Hospital CIO constitutes a public benefit entity a5 defined by FRS 102. The functional and presentation currency is Pounds Sterling. The financial statements are pie5ented to the nearest Pound. 1.2 Going toncern The Trustees have a reasonable expectation that the League has adequate resources to continue in operational existence for the foreseeable future and are unaware of any material uncertainties facing the charity that could impact on this conclusion. For this reason, they continue to adopt the going concern basis in preparing the financial statements. 1.3 Incoming Re50urces All incoming resources are recognised once the League has evidence of entitlement and it is probable (more likely than not) thot the resources will be received and the monetary value can be measured with sufficient reliability. It is not the charitys policy to defer income. All income is considered to be Unrestricted, which are available for use at the discretion of the Trustees in furtherance of the general objectives of the League unless there is a legally binding Trust, such as a Will or Deed. or when the League has r81sed funds for a publicly stated specific purpose. Those funds with such documents will be recognised as Restricted in the accounts until such time as they are either spent. 01 can no longer be used for the purpose for which they were given. In such cases the donors will be contacted to request a change of purpose or return of funds. or where they become too small a value to achieve the initial purpose, they will be transferred to general funds in furtherance of the League's objectives. The League of Friends of the Kent and C3nterbury H05Pltal CIO - Annual Report 2022 | 33 Designated lunrestrictedl funds comprise funds that have been set aside by the Trustees for particular purposes. These purposes are. in the main, for the provision of gifts to the Kent and Canterbury Hospital. The Trustees may return these funds for general purposes at their discretion. Where there are terms or conditions attached to the incoming resource (particularly grants) then these must be met before the income is recognised as the entitlement will not be evidenced, or where there is uncertainty that the conditions can be met, then the income is not recognised in the year.11 is not the charivs policy to defer income even Whe￿ a pre-condition for use is imposed. Legacies are accounted for as incoming resource either on receipt or where the receipt of the legacy is probable. Receipt is probable when.. Confirmation has been received from the representatives of the estatelsl that probate has been 8ranted The executors have established that there are sufFicient assets in the estate to pay the legacy and All conditions attached to the legacy have been fulfilled or are within the charitws control Where the amount of the legacy can be reliably estimated Legacies which are subject to a life interest party are not recognised Where legaties have been notified to the League, or the League is aware of the granting of probate, but that a reliable estimate cannot be ideritified, then the legacy is shown as a corbtingent asset and disclosed if material. Fundraising income is shown gross. Income from the shops operated by the League is accounted for when earned. Investment income is recognised at the time the investment income is received. Insurance income is recognised upon receipt of confirmation of payout. Government grants are recognised using the accrual model. Grants that are receivable as compensation for expenses or10sses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Gifts in kind are valued at a reasonable estimate of their value to the Charity. Gifts donated for resale are included as income either when they are sold or at the estimate(I resale value after deduction of the cost to sell the Eoods. 1.4 Intangible Income The value of services rendered by volunteers is not incorporated in these accounts, but it is recognised that the intangible value of volunteers far outstrips any financial worth that may be attributed to their service. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 34 1.5 Resources expended Expenditure is recognised once there is a legal or tonstructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation call be measured reliably. All expenditure 15 accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings. Support costs are those costs incurred directly in support of expenditure on the objects of the League. These are allocated on a time Spent basis. Governance cost5 are those incurred in connection with administration of the League and compliance with constitutional and statutory requirements. The cost of charitable activities comprises both the shops, expenditure and the value of gift5 made to the Kent and Canterbury Hospital. Such gifts are recogni5ed when the League has committed itself to the expenditure and this has been communicated to the hospital. The League does not make grants to individuals. All grants are made to the Trust to provide for the care of NHS patients ir) furtherance of its Charitable aims. Liabilities are recognised as and when an obligation arises to transfer economic benefits as a result of past transactions or events. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. 1.6 Tangible Fixed assets Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful life on the following basis.. Computers- 33% Straight line Shop Improvements- 5% Reducing balance Fittings & equipment- 20% Reducing balance- all areas 1.7 stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 1.8 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Pre-payments are valued at the amount pre-paid net of any trade discounts due. The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 35 1.9 Cash at Bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or simllar account. 1.10 Cred5tors and provisions Creditors and provisions are recognised where the League has a present obligation resulting from past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Grant commitments are only recognised when the League has committed itself to the expenditure and this has been communicated to the hospital. 1.11 Judgement in applying accountlng policies and key sources of estlmatlon uncertainty The preparation of the financial statements requires the Trustees to make judgements, estimates and assumptions that can affect the amounts reported for assets and liabilities and the results for the year. The nature of estimation is such that actual outcomes could differ significantly from those estimates. Estimates for legacies have been made based on the information provided by the 501icitors of the estates. The trustees believe this is the best Soufce of information to make the estimate of value, but accept that there may be changes from expectation. 1.12 CharltyTax The League of Friends of the Kent and Canterbury Hospital CIO is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income tax purpose5. Accordingly, the charity is Potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that stjch income or gains are applied exclusively to charitable purposes. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 36 2 Income from 2022 2021 Rostrkted Unrestrkted Total Re5trKted Unrostrkw Total Inconx from 30,258 30,25B 19.121 Lewes 11.( 185.104 198,104 116,925 121.925 Toial donath%)s & kgac 215.362 226,%2 1¥046 141.016 Charitabk actNities. shops & trol*$ 771.708 771,709 52&034 528.034 20,392 20,392 18.656 18.656 Jr4nl surrnv f8ir 10.661 10,681 7.145 7,145 Total othfyr tradlng oCt14tt*8 34.579 34,579 25.001 25,801 Interest. d4x>s't8ccwnts Inlwe5t. CCMF 1.382 1,382 Total InvestmAnt Incorno 2,324 2,324 &)￿[￿[￿￿gra￿ts lnsjr8rte¢￿rn 16.344 16.344 Total Income 11,lYX) 1.026,981 1.037.981 761.199 766.199 The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 37 3 Expenditure on ExpendKuro 2022 2021 R•strkl•d Llnre5twkted Total R•g¢rkted Llnrostrkted Tot31 Expendtture on J￿nIs￿n%￿ fair 2,397 2.397 lkner lundra￿￿ Toiol C¢ist •lr•k>lNJ fund8 2.083 sw 8 wr¢ha*s 464.426 164,426 4.297 304,297 SW sundry purehases Swother direclcosts Shwwdge5 Slwdeweci*on Total sknp expendAure 1.705 1.705 32,979 32.979 32.400 32,400 171.557 171.557 164,419 181419 7,437 7,437 8.210 6.210 67B.104 678.104 508.954 Gts. CenLr 8.345 305.S3Q 308,875 191,82S 191.826 &ts- ¢>oup5 38.758 J8,758 Y,260 52,404 52,•M Total9Wt• to hosphl 351,548 354.193 241.230 secie1a￿aIfeeS 32,060 28,520 21520 Dw*i¥bo Suhdry wr¢ha*S (Xherdir￿tc0SL¥ 49 6,639 6.639 17 Auditor5 iwrojneraban 3.614 3,614 2,470 2.470 Total support & gov•*nan¢o ¢(*ts 44.271 44,271 39,842 39,842 T¢x•l•xp•ndhurn 1,178,403 1.081.748 794.411J 794.410 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 138 4 Analysls of tangible flxed assets Fixgd A8¥ets Cqnlral Shops Computor EouipmÈnt Fittin9$ 1 Eqvlpment Computor E4uipmpnt Fhtlll95 1 Equlpmont Overall Total Total Total Cost... at 1st January Addibons 11Q4 1.490 4594 262 2&281 137 130 130 11.843 11,973 Oisposa As at 31st Docornber 1.4S¥) 3.724 77,289 28.928 1￿19& 109.919 Depre¢kqtK)n'.- al 1st January Charge for year d15wLs 11,9831 11,4901 13,4731 14S,S981 IB.9241 {1.0441 153,622) 157.c851 17,4361 1491 16,2431 17.367) As at 31st Ds¢•nber 12.OJ21 11.4901 13,5221 151.8301 19.0661 160,8981 164.4201 NBV:. A8 811stJ8rwJary 20.257 40,921 41.042 at 31st Dec8fflbfrr 202 25,439 19.858 45,297 45.499 5 Analysis of net assets between funds Analysls of Ngt Assets bet￿en Funds Restrkted 2022 2021 UniestrlctÈd Total R8Strlcted Unre5triGleil Total TangIb￿ FLx8d Assets 45.499 45,499 41.042 41.042 Current Assets: Cash in hand .655 719.529 816.184 4n,021 473.021 Stocks- Gxds for ie8a 16,779 16,779 15,754 15.754 Debtors- &ft Aid 4,453 3,703 3,703 DebtOTS- Legac￿5 DebtrKs. others 41.fY)O 180,5Ch) 221,$(￿) 130.￿0 4￿,761 839,761 1,760 1,760 1,05 1,054 Total Current Ass¢ts 137,655 923.021 1,060,676 130.tK4J 903,293 1,033.293 Creditors due wlthln 1 year.. Trade- Shop5 Gfis for Fbspital I￿r creditors 155.0751 155.0751 131.4551 131,4661 1258,6051 12,4701 1292,5301 1309.9421 1309.9421 1258,6051 13.1201 13.1201 12,4701 Total Credliors 1368.1371 1368,1371 1292.5301 TIAal Net Assets 137.655 600,383 738.038 130,( 651.805 781.￿$ The League of Friends of the Kent and Canterbury Hospital CIO- Annual Report 2022 | 39 6 Analysis of Debtors Analysls ol D¢btorB due wthin 1 year Rtstricted 2022 2021 UnrB51rKted Total R88trktad UnrgstrKtod Total Legacies 41,( 180,SOO 221,500 130.0 409,761 539,761 1.760 1.760 1.054 1.054 Cift Aid- Central 4,453 3,703 3.703 &ft ￿d- &oups Total Debtors 41.f*)O 186,713 227.713 130.000 414,518 544,518 The Leagve of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 40 7 Contlngent assets There are no known contingent assets. 8 Analysis of Creditors Analysls of Credltors duo ￿thIn 1 yèar R88tr*t8d 2022 2021 LInr￿1rk1Od T¢tsl Rostrkt8d Umrnstrkted Tot81 Trade (shop purchas0¥ for ro¥•kn1 145.0461 124.7171 124.71n Cllw Creditors (knr cr•Sllors- VAT 17.3991 17.399 17.3991 14,255) 14.2551 14.2551 14.2551 Total Other Credttors 17.3991 k¢ruafs'. AccOu￿nCy1Bockkeepr1 Auditorts 12.6301 12.6301 13,1201 12.4831 12,4831 12,4701 1258.6051 1263,SS81 13,1201 1309.9421 12,4701 1258.6051 Corrrr*h*nl ofclrts lo F*4NTal Total kcruab 1309,9421 1316.6921 13146921 1283.5581 Total Cred#or9 13W1371 13W137 12>2.5301 1292,S301 9 Transfer of Fund5 The Trustees review all unrestricted and restricted funds to ensure that there is a need and can meet the criteria for its purposes. No funds were transferred or reclassified in the reported year (NIL in 20211. 10 Related Party Transactions No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year12021- Nill. 11 Staff Costs and Trustee remuneration The average monthly number of employees was 13112 in 20211. The charity ran its own payroll through a professional advisor for the full period. The total staff costs and employees, benefits was a5 follows:_ 2022 2021 Gross wages Employer's National Insurancè Employer's pension contiibutions Total Payroll 191,807 8,332 3,478 181,871 7.867 3.201 203,617 192.939 The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 41 No employee received remuneration amounting to more than £60.000 in either year. None of the Trustees have received any remuneration or benefits in kind from the League for their work in this financial year whilst undertaking their responsibilities for the Charity12021 None). No Trustees received reimbursement of expenses in the turrent year12021 Nill. 12 Covid-19 At the time of signing the accounts the Trustees are unsure whether there will be a future impact and we are comfortable that we have an appropriate financial plan in place for the shops going forward. If there is an unforeseen further Covid impact then the charity will continue to seek to mitigate this risk by following the UK Governmenl's guidelines and adapting/developinE its own internal Strategy. The League of Friends of the Kent and Canterbury Hospital CIO - Annual Report 2022 | 42