OpenCharities

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

2021-12-31-accounts

REGISTERED CHARITY NUMBER: 1169175

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO

GMP Audit Limited

20 Eversley Road
Bexhill on Sea
East Sussex
TN40 1HE

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

Page Page Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 21
Detailed Statement of Financial Activities 22 to 23 
THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31stDecember2021.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Policies and objectives:

The objects of the League are:-

To foster and maintain the interest of the public in the life and work of the Bexhill Hospital.

To relieve sickness and to preserve the health of the residents of Bexhill-on-Sea primarily, but
not exclusively, through the Bexhill Hospital, by providing or assisting in the provision of
equipment, facilities, amenities and services which are not normally provided by the statutory
authorities.

TheaimsoftheCharityarethereforetosupportthecontinuingdevelopmentofBexhillHospitalmainly by
supplementingfundsavailableforequipmentaswellasforresearcheducationandtraining. Additionally,
theCharityaimstofosterinterestintheworkoftheHospitalbytheprovisionofvoluntarywork within
the Hospital.

Strategies for achieving objectives:

TheseincludedholdingregularmeetingsoftheManagementCommitteetokeepclosecontrol over
incomeandexpenditureandliaisingwiththeHospitalTrusttoobtaindetailsofwhatequipmentis needed
orwhethertheprovisionoffundsforimprovementorenhancementofstafforotherfacilitiescould be
made.TheCharityalsoseekstopubliciseitseffortsinteraliabyholdingavarietyofeventsboth small
andlargethroughouttheyearincludingGardenPartyeventandaprizedraw,FluClinics,collecting at
local store and the sale of Christmas Cards. Where appropriate,

Significant activities

LegacyincomeisasignificantpartoftheCharity'soverallincomeandassuchtheCharitywillbedoing all
itcantopromoteitselfasaCharityworthyofcharitablegiving.Theaccountsgiveafullpictureof the
extentofthegrantsmade.TheManagementcommitteecontinuestoencouragetheHospitalto approach
the League for donations of any kind for items however large or small.

Public benefit

ThetrusteeshavecompliedwiththeirdutyintheCharitiesActtohavedueregardtoguidelinesissued by
theCharityCommissiononpublicbenefit.Thecharityisinvolvedintheprovisionofequipment, facilities
and amenities to relieve the sickness and preserve the health of the residents of Bexhill-on-Sea.

Grantmaking

TheLeaguewillagreetomakingagranttolocalorganisationswhoseaimsalsomeetitsobjectives. The
League does not make grants to individuals.

Volunteers

TheLeaguehasthebenefitofbeingabletocalluponapproximately60Volunteerstoworkinitsboth of
ourshopsinOutpatientsandIrvineUnitwithintheHospital.ThenetworthoftheseVolunteersis almost
inestimableandtheirserviceisgreatlyappreciatedbyboththeLeagueandtheHospital.The Trustees
take the opportunity of thanking all the Volunteers for the work they do throughout the year.

Page 1

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

ThemaincharitableactivityduringtheyearwasprovidinggrantstoBexhillHospital.Thegrants were
awardedforthepurchaseofnewequipmentandtherefurbishmentoffacilitiesusedbythepatients and
staff.Afulllistofthegrantsawardedisgiveninnote8andareinaccordancewiththe charitable
objectives.

Thegrantsawardedwerechosenforthepositiveimpactonthetreatmentofpatientslivinginthe Bexhill
area, who would otherwise have to wait longer or travel further for treatment.

ThecharityownsabeachchaletonBexhillseafrontandthisisfortheuseofthestaffofBexhill Hospital.
Thecoststomaintainthechaletareminimalandthebenefittothewellbeingofthestaffisconsidered an
important factor for retaining ownership.

Fundraising activities

TheLeaguenormallyorganiseanumberofactivitiesthroughouttheyear,whicharedesignedto present
the League and its objects to the public to secure funds to be passed back to the Hospital.

TheLeagueoperatestwoshopswithinBexhillHospital,onebeingintheIrvineUnit.Theshopsare open
topatients,visitorsandstaffandaremannedbyvolunteers.Theprofitfromtheshopsisusedin the
furtheranceofthecharitableactivities.HoweverduetoCovid19theshopswerecloseduntilJuly 2021
when they were allowed to reopen.

TheLeaguehasrecentlysetupitsownlotterywithintheUnityLotterywhichwillbring50pinthe£1 to
the League. The promotion of this has been setback

On a smaller scale, regular coffee mornings are held in the hospital and local areas.

TheseactivitiesallhelptofosterateamspiritbetweenLeaguemembers.Asimportantasmakinga profit
fortheLeague,isthefactthateacheventpublicisestheworkoftheLeagueandincreasesawareness of
what the League is able to do.

Investment performance

Thebulkofitsfundsheldininterestbearingbankandbuildingsocietyaccounts.TheTrustees consider
thistobethesimplestandmostriskfreemethodtoearnincomeandmaintaincapitalvalue.The market
is constantly monitored to ensure the best interest rates.

FINANCIAL REVIEW

Financial position

Duringtheyearprojectstotalling£23,076(2020-£228,119)wereapproved.Thenetfigureforthe year
was £22,867 (2020 - £193,028) after adjusting for items previously authorised but not purchased.

Withincomefortheyeartotalling£74,894,theyearendedwithasatisfactorybalancefromwhich to
supportthecontinuedexpansionandupgradingofthehospitalandtheprovisionoffurther medical
equipment for the use of the community.

On a fund basis the assets are available and adequate to fulfil the obligations of the Charity.

Principal funding sources

ThemainsourceoffundinghashistoricallybeenlegaciesandthishasenabledtheCharitytofund various
projectsundertaken.Inthepasttwoyears,therehasbeenasignificantreductioninlegacies and
interest receivable on deposits has become the principal funding source.

Inthecurrentyear,however,thecharityhasbeenadvisedthatitshouldreceivelegaciesinexcess of
£100,000.

Page 2

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

FINANCIAL REVIEW

Investment policy and objectives

Thetrusteeshavedecidednottoundertakeanyspeculativeinvestment,forexampleinequities. The
League'sresourcesaredepositedwithRedwoodBank,JulianHodgeBank,UnitedTrustBank, Cambridge
andCountiesBank,HampshireTrustBankandShawbrookBankinordertoobtainthebestpossible rates
of interest.

Reserves policy

TheBalanceSheetshowstotalreservesofrestrictedandunrestrictedfundsof£3,774,376of which
£1,546arerestrictedfundsand£3,772,830areunrestricted.Thisfarexceedstheamountthe Charity
wishes to maintain on a regular basis.

Itisnotthetrusteesintentiontoaccumulatefundsbuttofinanceimprovementsandpurchase medical
equipment for the benefit of the community.

FUTURE PLANS

After a quiet year due to Covid19 our ambition and desire to do better in the future remains a priority.

OurdesiretoprovidethepeopleofBexhillwiththeverybestmedicalcarepossible,motivateseach and
every member of our League of Friends.

WehaveplanstoimprovethefacilitiesforpatientsandcarersattheIrvineUnit,arehabilitation unit
that'saimistohelppeopleregainsufficientconfidenceandstrengthtoreturnhome.Wealsohave plans
toworkwiththeNHSTrustandotherstoprovidetheverylatestandmostadvancedequipmentin our
region.Howeverthismaynothappenasgovernmentfundingisbeingaimedatamajor rebuilding
program.

TheLeagueofFriendsofBexhillHospitalwascreatedtohelpallourresidentswhofoundthemselves in
need of Hospital treatment, our purpose and determination has not changed.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,beingaConstitutionofaCharitable Incorporated
Organisation.Thiscloselyfollowsthe'Association'modelconstitutionforaCIO,publishedbythe Charity
Commission.

Recruitment and appointment of new trustees

ThemembersoftheCommitteearealsocharitytrusteesforthepurposeofcharitylaw.Theofficers of
theLeagueincludeaChairman,Vice-Chairman,HonorarySecretary,HonoraryTreasurerand Honorary
GiftAidSecretary.TheChairmanandVice-ChairmanareelectedbytheGeneralCommitteeandthe other
officers are elected at the Annual General Meeting.

AllothermembersoftheCommitteeareelectedattheAnnualGeneralMeetingandretireafter three
yearsbutareeligibleforre-election.TheCommitteemayfillanyvacancy,andanypersonnominated to
fillacasualvacancyshallgooutofofficeatthenextannualGeneralMeetingandbeeligible for
re-election.TheCommitteehasfullpowertoconductthebusinessoftheLeaguefreefromcontrolof Her
Majesty'sGovernment,theRegionalAuthority,theEastSussexHospitalsNHSTrustoranyother person
orbody.TraditionalbusinessandmedicalskillsarewellrepresentedontheCommittee.Inaneffort to
maintainthisbroadmix,intheeventofparticularskillsbeinglostduetodeathorretirement, individuals
are approached to offer themselves for election to the Committee.

TherearefiveCommitteemeetingseachyear,duringwhichalldecisionsaremadebythe Trustees
present.

Organisational structure

Social Committee:

The operation of the canteen and shops.

Induction and training of new trustees

AllTrusteesarehandpickedfortheknowledgeandexpertisethattheycancontributetothe Committee.
Their induction and training occurs during and as a result of Committee Meetings.

Page 3

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties

TheLeagueofFriendsoftheBexhillHospitalfrequentlyenhancesfinancialcontributionsmadeby The
FriendsoftheConquestHospital,Hastingsintheprovisionofmedicalequipmentinorderto benefit
Bexhill patients.

Risk management

Thetrusteesactivelyreviewthemajorriskswhichthecharityfacesonaregularbasisandbelieve that
maintainingreservesatareasonablelevel,combinedwithanannualreviewofthecontrolsover key
financial systems, will provide sufficient resources in the event of adverse conditions.

ThecharityisinsuredthroughaschemerunbyAttend,coveringallmembers,helpersand voluntary
workersofTheLeagueofFriendsoftheBexhillHospital.Thetrusteeshavealsoexamined other
operationalandbusinessrisksfacedbytheCharityandconfirmthattheyhaveestablishedsystems to
mitigate the significant risks.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1169175

Principal address

Sunbeams
41 Broad Oak Lane
Bexhill-on-Sea
East Sussex
TN39 4LG

Trustees

Chairman: Mr M Sivyer
Vice Chairman: Ms R Boyd-Mercer
Honorary Secretary: Mr J H T Dowling
Honorary Treasurer: Mr C J Ashford
Honorary Gift Aid Secretary: Mrs L J Walter

Mrs H K Chapman
Mr G Cox
Dr P D Dewhurst
Mrs A M Dowling (Resigned 21st April 2021)
Mrs H A Downton
Mrs P I Easton
Mr R Foxall
Mr G T Frost
Mrs B Hollingsworth
Mrs A E Kerr
Miss H J Knight
Dr H P Kremer
Miss C A Madeley
Mr P G Mitchell-Davis
Mr R Poll
Mr N Ray
Mrs S Robinshaw
Mr P J Stiles

Auditors

GMP Audit Limited
20 Eversley Road
Bexhill on Sea
East Sussex
TN40 1HE

Page 4

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2021

REFERENCE AND ADMINISTRATIVE DETAILS Solicitors

Gaby Hardwicke
2 Eversley Road
Bexhill-on-Sea
East Sussex
TN40 1EY

STATEMENT OF TRUSTEES' RESPONSIBILITIES

ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatements in
accordancewithapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdom Generally
Accepted Accounting Practice).

ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(Accounts and
Reports)Regulations2008andtheprovisionsofthetrustdeedrequiresthetrusteestoprepare financial
statementsforeachfinancialyearwhichgiveatrueandfairviewofthestateofaffairsofthecharity and
oftheincomingresourcesandapplicationofresources,includingtheincomeandexpenditure,of the
charity for that period. In preparing those financial statements, the trustees are required to

Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewith reasonable
accuracyatanytimethefinancialpositionofthecharityandtoenablethemtoensurethatthe financial
statementscomplywiththeCharitiesAct2011,theCharity(AccountsandReports)Regulations2008 and
theprovisionsofthetrustdeed.Theyarealsoresponsibleforsafeguardingtheassetsofthecharity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approvedbyorderoftheboardoftrusteeson.............................................andsignedonits behalf
by:

.......................................................

J H T Dowling - Trustee

Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

Opinion

WehaveauditedthefinancialstatementsofTheLeagueofFriendsofTheBexhillHospitalCIO (the
'charity')fortheyearended31stDecember2021whichcomprisetheStatementofFinancial Activities,
theBalanceSheet,theCashFlowStatementandnotestothefinancialstatements,includinga summary
ofsignificantaccountingpolicies.Thefinancialreportingframeworkthathasbeenappliedin their
preparationisapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdom Generally
Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK)) and
applicablelaw.Ourresponsibilitiesunderthosestandardsarefurtherdescribedinthe Auditors'
responsibilitiesfortheauditofthefinancialstatementssectionofourreport.Weareindependentof the
charityinaccordancewiththeethicalrequirementsthatarerelevanttoourauditofthe financial
statementsintheUK,includingtheFRC'sEthicalStandard,andwehavefulfilledourother ethical
responsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewe have
obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcern basis
of accounting in the preparation of the financial statements is appropriate.

Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelating to
eventsorconditionsthat,individuallyorcollectively,maycastsignificantdoubtonthecharity'sability to
continueasagoingconcernforaperiodofatleasttwelvemonthsfromwhenthefinancialstatements are
authorised for issue.

Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribed in
the relevant sections of this report.

Other information

Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisesthe information
includedintheAnnualReport,otherthanthefinancialstatementsandourReportofthe Independent
Auditors thereon.

Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttothe extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheother information
and,indoingso,considerwhethertheotherinformationismateriallyinconsistentwiththe financial
statementsorourknowledgeobtainedintheauditorotherwiseappearstobemateriallymisstated.If we
identifysuchmaterialinconsistenciesorapparentmaterialmisstatements,wearerequiredto determine
whetherthisgivesrisetoamaterialmisstatementinthefinancialstatementsthemselves.If,based on
theworkwehaveperformed,weconcludethatthereisamaterialmisstatementofthisother information,
we are required to report that fact.  We have nothing to report in this regard.

Matters on which we are required to report by exception

WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(Accountsand Reports)
Regulations 2008 requires us to report to you if, in our opinion:

Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

Responsibilities of trustees

AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrusteesareresponsiblefor the
preparationofthefinancialstatementswhichgiveatrueandfairview,andforsuchinternalcontrol as
thetrusteesdetermineisnecessarytoenablethepreparationoffinancialstatementsthatarefree from
material misstatement, whether due to fraud or error.

Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharity'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusing the
goingconcernbasisofaccountingunlessthetrusteeseitherintendtoliquidatethecharityorto cease
operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreport in
accordance with the Act and relevant regulations made or having effect thereunder.

Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawhole are
freefrommaterialmisstatement,whetherduetofraudorerror,andtoissueaReportofthe Independent
Auditorsthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnot a
guaranteethatanauditconductedinaccordancewithISAs(UK)willalwaysdetecta material
misstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterial if,
individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisions of
users taken on the basis of these financial statements.

Irregularities,includingfraud,areinstancesofnon-compliancewithlawsandregulations.We design
proceduresinlinewithourresponsibilities,outlinedabove,todetectmaterialmisstatementsinrespect of
irregularities,includingfraud.Theextenttowhichourproceduresarecapableofdetecting irregularities,
including fraud is detailed below:

-Discussionswithmanagementwhichincludedconsiderationofknownorsuspectedinstances of
non-compliance with laws and regulations and fraud.

-Reviewing,evaluatingandtestingsystemsandcontrolstoassesstheireffectivenesstoprevent and
detect irregularities.

-  Identifying, reviewing and testing of journal entries.

-Challengingassumptionsandjudgementsmadebymanagementinrespectofsignificant accounting
estimates.

Thereareinherentlimitationsintheauditproceduresdescribedaboveandthefurther removed
non-compliancewithlawsandregulationsisfromtheeventsandtransactionsreflectedinthe financial
statements,thelesslikelywewouldbecomeawareofit.Also,theriskofnotdetectinga material
misstatementduetofraudishigherthantheriskofnotdetectingoneresultingfromerror,asfraud may
involvedeliberateconcealmentby,forexample,forgeryorintentionalmisrepresentations,or through
collusion.

Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedon the
FinancialReportingCouncil'swebsiteatwww.frc.org.uk/auditorsresponsibilities.Thisdescription forms
part of our Report of the Independent Auditors.

Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO

Use of our report

Thisreportismadesolelytothecharity'strustees,asabody,inaccordancewithPart4ofthe Charities
(AccountsandReports)Regulations2008.Ourauditworkhasbeenundertakensothatwemightstate to
thecharity'strusteesthosematterswearerequiredtostatetotheminanauditors'reportandfor no
otherpurpose.Tothefullestextentpermittedbylaw,wedonotacceptorassumeresponsibility to
anyoneotherthanthecharityandthecharity'strusteesasabody,forourauditwork,forthisreport, or
for the opinions we have formed.

GMP Audit Limited
20 Eversley Road
Bexhill on Sea
East Sussex
TN40 1HE

Date: .............................................

Page 8

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Other grants
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Equipment & facility grants
Expenditure on equipment for GP's
surgeries
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
26,176
-
5,819
42,598
74,593
3,250
29,163
7,577
101
40,091
34,502
3,738,328
3,772,830		 Restricted
funds
£
301
-
-
-
301
-
1,127
-
-
1,127
(826)
2,372
1,546		 2021
Total
funds
£
26,477
-
5,819
42,598
74,894
3,250
30,290
7,577
101
41,218
33,676
3,740,700
3,774,376		 2020
Total
funds
£
63,944
10,000
7,276
51,586
132,806
3,559
199,192
(2,097)
114
200,768
(67,962)
3,808,662
3,740,700		 
The notes form part of these financial statements

Page 9

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

BALANCE SHEET

31ST DECEMBER 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
15,195
293
27,280
3,749,649
3,777,222
(19,587)
3,757,635
3,772,830
3,772,830		 Restricted
funds
£
-
-
-
1,716
1,716
(170)
1,546
1,546
1,546		 2021
Total
funds
£
15,195
293
27,280
3,751,365
3,778,938
(19,757)
3,759,181
3,774,376
3,774,376
3,772,830
1,546
3,774,376		 2020
Total
funds
£
18,905
-
23,974
4,004,763
4,028,737
(306,942)
3,721,795
3,740,700
3,740,700
3,738,328
2,372
3,740,700		 
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:

.............................................
M Sivyer - Trustee

.............................................
C J Ashford - Trustee

The notes form part of these financial statements

Page 10

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31ST DECEMBER 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash
equivalents in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period		 2021
£
(295,996)
(295,996)
42,598
42,598
(253,398)
4,004,763
3,751,365		 2020
£
107,904
107,904
51,586
51,586
159,490
3,845,273
4,004,763 
The notes form part of these financial statements

Page 11

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per
the Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in legacies due
Increase/(decrease) in grants payable
Increase in stocks
Increase in debtors
Increase in creditors
Net cash (used in)/provided by operations		 2021
£
33,676
3,710
(42,598)
(3,000)
(287,329)
(293)
(306)
144
(295,996)		 2020
£
(67,962)
4,638
(51,586)
289,251
(61,732)
-
(4,850)
145
107,904

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1/1/21
£
4,004,763
4,004,763
4,004,763		 Cash flow
£
(253,398)
(253,398)
(253,398)		 At 31/12/21
£
3,751,365
3,751,365
3,751,365		 
The notes form part of these financial statements

Page 12

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.

TheaccountshavebeenpreparedonaGoingConcernbasis.Thelegalstatusofthe Charity
changedtoaCharitableIncorporatedOrganisationasdetailedintheTrusteesReport,whereby all
assets and liabilities of the Charity transferred to the new Charity.

Income

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.

Forlegacies,receiptisprobablewhentherehasbeengrantofprobate,theexecutors have
establishedthattherearesufficientassetsintheestatetopaythelegacy,aftersettling any
liabilities,andanyconditionsattachedtothelegacyhaveeitherbeenmetorarewithinthe control
of the charity.

Investmentincomeisrecognisedwhenitsreceiptisprobableandtheamountreceivablecan be
measured reliably.

Expenditure

Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.

Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.

Allocation and apportionment of costs

All costs incurred relate to the one charitable activity of the charity.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Motor vehicles- 20% on reducing balance

Noprovisionfordepreciationhasbeenmadeonthebeachchaletasthebuildingis properly
maintained to standards that ensure that its residual value is not less than its book value.

Stocks

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

continued...

Page 13

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount
offered.Prepaymentsarevaluedattheamountprepaidnetofanytradediscountsdue. Legacies
receivablearevaluedattheamountnotifiedasbeingreceivablebytheexecutors,once probate
has been grated and the amount can be measured reliably.

Cash at bank

Cash at bank includes cash and short term highly liquid investments.

Creditors

Creditorsandprovisionsarerecognisedwherethecharityhasapresentobligationresultingfrom a
pasteventthatwillprobablyresultinthetransferoffundstoathirdpartyandtheamountdue to
settletheobligationcanbemeasuredorestimatedreliably.Creditorsandprovisionsare normally
recognised at their settlement amount after allowing for any trade discounts due.

Grant income

Grant income has been recognised under the performance model.

Grantsthatdonotspecifyanyfutureperformance-relatedconditionsarerecordedwhenthe grant
proceedsarereceivedorreceivable.Anygrantthatimposesspecifiedfuture performance-related
conditionsisrecognisedonlywhentheperformance-relatedconditionsaremet.Grants received
before the revenue recognition criteria are satisfied are recognised as a liability.

2. DONATIONS AND LEGACIES

Donations ( including in memory of deceased relatives and
friends)
Tax refund on gift aid donations, subscriptions and legacies
Legacies
Subscriptions		 2021
£
18,478
908
3,500
3,591
26,477		 2020
£
33,871
1,854
23,574
4,645
63,944 
TheTrustbenefitsgreatlyfromtheinvolvementandenthusiasticsupportofitsmany volunteers,
detailsofwhicharegiveninourannualreport.InaccordancewithFRS102andtheCharities SORP
(FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

continued...

Page 14

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

3.
OTHER TRADING ACTIVITIES
Shop income
Social lotteries
Garden party and raffle
Sale of Christmas cards
4.
INVESTMENT INCOME
Income from cash investments
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Other grants
Grants received, included in the above, are as follows:
Rother District Council
6.
RAISING FUNDS
Other trading activities
Purchases
Garden party
Purchase of Christmas cards
Lottery registration fee
7.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Equipment & facility grants
-
Expenditure on equipment for GP's
surgeries
3,710
3,710		 Grant
funding of
activities
(see note
8)
£
19,000
3,867
22,867		 2021
£
3,710
2,025
-
84
5,819
2021
£
42,598
2021
£
-
2021
£
-
2021
£
3,050
-
180
20
3,250
Support
costs (see
note 9)
£
11,290
-
11,290		 2020
£
4,984
1,493
725
74
7,276
2020
£
51,586		 2020
£
4,984
1,493
725
74
7,276
2020
£
10,000
2020
£
10,000
2020
£
3,160
379
-
20
3,559
Totals
£
30,290
7,577		 2020
£
3,160
379
-
20
3,559
37,867 
continued...

Page 15

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

8. GRANTS PAYABLE

Equipment & facility grants
Expenditure on equipment for GP's surgeries
The total grants paid to institutions during the year was as
follows:
Items authorised in earlier years and not purchased or reductions to
final costs
Arts in Healthcare (B)
Replacement TV's - Irvine Unit (B)
4 Ipads for Irvine Unit (B)
Childrens Play Area (B)
Conversion of Staff and Rest Rooms (B)
FBA-E200ES Powered Sweeper (B)
Deep Clean of Irvine Unit (B)
Lockers for Aquatic Physiotherapy Unit - 50% (C)
Laptops for Aquatic Physiotherapy Unit - 50% (C)
5 Vela Move Opthamology Chairs (B)
Assorted Opthamology Equipment (B)
Furniture and Equipment for Rest Room (B)
Canon CR-2 AF Fundus Camera (B)
Sidley Surgery- Covid19 Vaccination Fridges
5 Vela Move Opthalmology Chairs (B)
Lejrelet Bed Positionink Kit (B)
Gardening Equipment (B)
Additional Work on Rest Room (B)
7 Chairs for Reception Area (B)		 2021
£
19,000
3,867
22,867
2021
£
(209)
40
445
-
-
-
-
-
-
-
-
-
-
-
3,867
9,900
665
506
4,790
2,863
22,867		 2020
£
186,662
(2,097)
184,565
2020
£
(43,554)
150
447
1,432
21,688
8,003
1,099
1,263
960
2,867
10,225
163,498
3,519
12,968
-
-
-
-
-
-
184,565		 
TheabovegrantsforequipmentwereapprovedaspayabletoEastSussexHospitalsNHSTrust for
(B) Bexhill Hospital and  (C) Conquest Hospital.

ThegrantscoverthecostsofimprovementsandamenitiesforpatientsandstaffatBexhill Hospital
andcontributionstowardsthecostofequipmentatBexhillHospitalandatotherhospitalsused by
the people of Bexhill.

continued...

Page 16

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

9. SUPPORT COSTS

Management
Finance
£
£
Other resources
expended
-
101
Equipment & facility
grants
1,176
-
1,176
101
Support costs, included in the above, are as follows:
Management
Insurance
Printing, postage & stationery
Website costs
Probate notifications
Finance
Bank charges
Other
Sundries
Patient's Christmas presents &
volunteer party
TV maintenance - Irvine Unit
Chalet expenses		 Governance
Other
costs
£
£
-
-
4,916
5,198
4,916
5,198
2021
Equipment
& facility
grants
£
681
206
62
227
1,176
2021
Other
resources
expended
£
101
2021
Equipment
& facility
grants
£
-
300
1,089
3,527
4,916		 Totals
£
101
11,290
11,391
2020
Total
activities
£
648
884
50
111
1,693
2020
Total
activities
£
114
2020
Total
activities
£
55
300
-
254
609		 
continued...

Page 17

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

9. SUPPORT COSTS - continued Governance costs

SUPPORT COSTS - continued
Governance costs
2021 2020
Equipment
& facility Total
grants activities
£ £
Auditors' remuneration 4,908 4,764
Annual report and newsletters 290 826
5,198 5,590

10. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stDecember 2021
nor for the year ended 31st December 2020.

Trustees' expenses

Duringtheyearpaymentstotalling£641(2020-£1,350)werepaidtothreetrustees as
reimbursementforChristmaspresentsforpatients,postage,stationeryandother committee
expenses.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Other grants
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Equipment & facility grants
Expenditure on equipment for GP's
surgeries
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward		 Unrestricted
funds
£
63,944
10,000
7,276
51,586
132,806
3,559
196,049
(2,097)
114
197,625
(64,819)
3,803,147		 Restricted
funds
£
-
-
-
-
-
-
3,143
-
-
3,143
(3,143)
5,515		 Total
funds
£
63,944
10,000
7,276
51,586
132,806
3,559
199,192
(2,097)
114
200,768
(67,962)
3,808,662		 
continued...

Page 18

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2021

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
TOTAL FUNDS CARRIED FORWARD
3,738,328
12.
TANGIBLE FIXED ASSETS
Beach
chalet
No. 21
South
£
COST
At 1st January 2021 and
31st December 2021
355
DEPRECIATION
At 1st January 2021
-
Charge for year
-
At 31st December 2021
-
NET BOOK VALUE
At 31st December 2021
355
At 31st December 2020
355
13.
STOCKS
Shop stock
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
Legacies & donations receivable		 - continued
Restricted
funds
£
2,372
Motor
vehicles
£
45,289
26,739
3,710
30,449
14,840
18,550
2021
£
293
2021
£
24,280
3,000
27,280		 Total
funds
£		 Total
funds
£
3,740,700
Totals
£
45,644
26,739
3,710
30,449
15,195
18,905
2020
£
-
2020
£
23,974
-
23,974		 
continued...

Page 19

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accruals for grants payable
16.
MOVEMENT IN FUNDS
At 1/1/21
£
Unrestricted funds
General fund
3,638,328
Designated fund
100,000
3,738,328
Restricted funds
Physiotherapy department - Irvine
Unit
1,546
Irvine Unit
826
2,372
TOTAL FUNDS
3,740,700
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
74,593
Restricted funds
Irvine Unit
301
TOTAL FUNDS
74,894		 2021
2020
£
£
4,907
4,763
14,850
302,179
19,757
306,942
Net
movement
At
in funds
31/12/21
£
£
34,502
3,672,830
-
100,000
34,502
3,772,830
-
1,546
(826)
-
(826)
1,546
33,676
3,774,376
Resources
Movement
expended
in funds
£
£
(40,091)
34,502
(1,127)
(826)
(41,218)
33,676		 
continued...

Page 20

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated fund
Restricted funds
Physiotherapy department - Irvine
Unit
Irvine Unit
TOTAL FUNDS		 At 1/1/20
£
3,703,147
100,000
3,803,147
1,546
3,969
5,515
3,808,662		 Net
movement
in funds
£
(64,819)
-
(64,819)
-
(3,143)
(3,143)
(67,962)		 At
31/12/20
£
3,638,328
100,000
3,738,328
1,546
826
2,372
3,740,700		 
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Irvine Unit
TOTAL FUNDS		 Incoming
resources
£
132,806
-
132,806		 Resources
expended
£
(197,625)
(3,143)
(200,768)		 Movement
in funds
£
(64,819)
(3,143)
(67,962)		 
TheDesignatedfundisasetasideminimumreserveamountwhichtheTrusteesconsideris the
minimum amount required for the charity to operate.

ThePhysiotherapydepartment-IrvineUnitfundisanamountdonatedforthespecificusein that
department. No funds had been spent by the year end.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2021.

Page 21

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donations ( including in memory of
deceased relatives and friends)
Tax refund on gift aid donations,
subscriptions and legacies
Legacies
Subscriptions
Other trading activities
Shop income
Social lotteries
Garden party and raffle
Sale of Christmas cards
Investment income
Income from cash investments
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Other trading activities
Shop purchases
Sundry shop expenses
Garden party
Purchase of Christmas cards
Lottery registration fee
Charitable activities
Motor vehicles
Grants payable
Support costs
Management
Insurance
Printing, postage & stationery
Website costs
Carried forward		 2021
£
18,478
908
3,500
3,591
26,477
3,710
2,025
-
84
5,819
42,598
-
74,894
2,473
577
-
180
20
3,250
3,710
22,867
26,577
681
206
62
949		 2020
£
33,871
1,854
23,574
4,645
63,944
4,984
1,493
725
74
7,276
51,586
10,000
132,806
2,510
650
379
-
20
3,559
4,638
184,565
189,203
648
884
50
1,582		 
This page does not form part of the statutory financial statements

Page 22

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

2021 2020
£ £
Management
Brought forward 949 1,582
Probate notifications 227 111
1,176 1,693
Finance
Bank charges 101 114
Other
Sundries - 55
Patient's Christmas presents & volunteer
party 300 300
TV maintenance - Irvine Unit 1,089 -
Chalet expenses 3,527 254
4,916 609
Governance costs
Auditors' remuneration 4,908 4,764
Annual report and newsletters 290 826
5,198 5,590
Total resources expended 41,218 200,768
Net income/(expenditure) 33,676 (67,962) 
This page does not form part of the statutory financial statements

Page 23