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← The League Of Friends Of The Bexhill Hospital CIO

2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1169175

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

GMP Audit Limited, Statutory Auditor
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 31 DECEMBER 2023
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 22
Detailed Statement of Financial Activities 23 to 24 
THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2023.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 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, the
CharityaimstofosterinterestintheworkoftheHospitalbytheprovisionofvoluntaryworkwithin the
Hospital.

Strategies for achieving objectives:

TheseincludedholdingregularmeetingsoftheManagementCommitteetokeepclosecontrolover income
andexpenditureandliaisingwiththeHospitalTrusttoobtaindetailsofwhatequipmentisneededor whether
theprovisionoffundsforimprovementorenhancementofstafforotherfacilitiescouldbemade.The Charity
alsoseekstopubliciseitseffortsinteraliabyholdingavarietyofeventsbothsmallandlargethroughout the
year,a prize draw, collecting at local store and the sale of Christmas Cards.

Significant activities

LegacyincomeisasignificantpartoftheCharity'soverallincomeandassuchtheCharitywillbedoingall it
cantopromoteitselfasaCharityworthyofcharitablegiving.Theaccountsgiveafullpictureoftheextent of
thegrantsmade.TheManagementcommitteecontinuestoencouragetheHospitaltoapproachthe League
for donations of any kind for items however large or small.

Public benefit

ThetrusteeshavecompliedwiththeirdutyintheCharitiesActtohavedueregardtoguidelinesissuedby the
CharityCommissiononpublicbenefit.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

TheLeaguehasthebenefitofbeingabletocalluponapproximately60Volunteerstoworkinourshop in
OutpatientswithintheHospital.ThenetworthoftheseVolunteersisalmostinestimableandtheirservice is
greatlyappreciatedbyboththeLeagueandtheHospital.TheTrusteestaketheopportunityofthanking 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 31 DECEMBER 2023

ACHIEVEMENT AND PERFORMANCE

Charitable activities

ThemaincharitableactivityduringtheyearwasprovidinggrantstoBexhillHospital.Thegrants were
awardedforthepurchaseofnewequipmentandtherefurbishmentoffacilitiesusedbythepatientsand staff.
A full list of the grants awarded is given in note 8 and are in accordance with the charitable objectives.

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

ThecharityownsabeachchaletonBexhillseafrontandthisisfortheuseofthestaffofBexhillHospital. The
coststomaintainthechaletareminimalandthebenefittothewellbeingofthestaffisconsidered an
important factor for retaining ownership.

Fundraising activities

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

TheLeagueoperatesashopwithinBexhillHospital,Theshopisopentopatients,visitorsandstaffand is
manned by volunteers. The profit from the shop is used in the furtherance of the charitable activities.

The League has its own lottery within the Unity Lottery which will bring 50p in the £1 to the League.

Regular coffee mornings are held in the hospital and local areas.

TheseactivitiesallhelptofosterateamspiritbetweenLeaguemembers.Asimportantasmakingaprofit for
theLeague,isthefactthateacheventpublicisestheworkoftheLeagueandincreasesawarenessof what
the League is able to do.

Investment performance

Thebulkofitsfundsheldininterestbearingbankandbuildingsocietyaccounts.TheTrusteesconsider this
tobethesimplestandmostriskfreemethodtoearnincomeandmaintaincapitalvalue.Themarket is
constantly monitored to ensure the best interest rates.

FINANCIAL REVIEW

Financial position

Duringtheyearprojectstotalling£232,503(2022-£214,214)wereapproved.Thenetfigureforthe year
was £232,330 (2022 - £211,969) after adjusting for items previously authorised but not purchased.

Withincomefortheyeartotalling£187,269theyearendedwithasatisfactorybalancefromwhichto support
thecontinuedexpansionandupgradingofthehospitalandtheprovisionoffurthermedicalequipmentfor 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,therehasbeenasignificantreductioninlegaciesand interest
receivable on deposits has become the principal funding source.

Inthecurrentyear,however,thecharityhasbeenadvisedthatitshouldreceivelegaciesinexcess of
£500,000.

Page 2

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Investment policy and objectives

Thetrusteeshavedecidednottoundertakeanyspeculativeinvestment,forexampleinequities. The
League'sresourcesaredepositedwithCambridgeandCountiesBank,CloseBrothersGroup, Hampshire
Trust Bank, Redwood Bank and United Trust Bank in order to obtain the best possible rates of interest.

Reserves policy

TheBalanceSheetshowstotalreservesofrestrictedandunrestrictedfundsof£3,707,951ofwhich £1,279
arerestrictedfundsand£3,706,672areunrestricted.ThisfarexceedstheamounttheCharitywishes to
maintain on a regular basis.

Itisnotthetrusteesintentiontoaccumulatefundsbuttofinanceimprovementsandpurchase medical
equipment for the benefit of the community.

FUTURE PLANS

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

WehaveplanstoimprovethefacilitiesforpatientsandcarersattheIrvineUnit,arehabilitationunit that's
aimistohelppeopleregainsufficientconfidenceandstrengthtoreturnhome.Wealsohaveplansto work
with the NHS trust and others to provide the very latest and most advanced equipment in our region.

TheFriendsofBexhillhospitalwascreatedtohelpallourresidentswhofoundthemselvesinneedof 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.Theofficersof the
LeagueincludeaChairman,Vice-Chairman,HonorarySecretary,HonoraryTreasurerandHonoraryGift Aid
Secretary.TheChairmanandVice-ChairmanareelectedbytheGeneralCommitteeandtheotherofficers are
elected at the Annual General Meeting.

AllothermembersoftheCommitteeareelectedattheAnnualGeneralMeetingandretireafterthree years
butareeligibleforre-election.TheCommitteemayfillanyvacancy,andanypersonnominatedtofill a
casualvacancyshallgooutofofficeatthenextannualGeneralMeetingandbeeligibleforre-election. The
CommitteehasfullpowertoconductthebusinessoftheLeaguefreefromcontrolofHer Majesty's
Government,theRegionalAuthority,theEastSussexHospitalsNHSTrustoranyotherpersonor body.
TraditionalbusinessandmedicalskillsarewellrepresentedontheCommittee.Inanefforttomaintain this
broadmix,intheeventofparticularskillsbeinglostduetodeathorretirement,individualsare approached
to offer themselves for election to the Committee.

There are five Committee meetings each year, during which all decisions are made by the 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 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Related parties

TheLeagueofFriendsoftheBexhillHospitalfrequentlyenhancesfinancialcontributionsmadebyThe Friends
of the Conquest Hospital, Hastings in the provision of medical equipment in order to benefit Bexhill patients.

Risk management

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

ThecharityisinsuredthroughaschemerunbyAttend,coveringallmembers,helpersandvoluntary workers
ofTheLeagueofFriendsoftheBexhillHospital.Thetrusteeshavealsoexaminedotheroperational and
businessrisksfacedbytheCharityandconfirmthattheyhaveestablishedsystemstomitigatethe 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: Mr N Ray (appointed as Vice Chairman 13/07/2023)
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
Miss M J Dowling (appointed as Trustee 07/12/2023)
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
M R Tysoe (appointed as Trustee 14/09/2023)

Ms R Boyd-Mercer resigned during the year both as Trustee and Vice Chairman.

Page 4

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023

REFERENCE AND ADMINISTRATIVE DETAILS

Auditors

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

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(Accountsand Reports)
Regulations2008andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancial statements
foreachfinancialyearwhichgiveatrueandfairviewofthestateofaffairsofthecharityandofthe incoming
resourcesandapplicationofresources,includingtheincomeandexpenditure,ofthecharityforthat period.
In preparing those financial statements, the trustees are required to

Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonable accuracy
atanytimethefinancialpositionofthecharityandtoenablethemtoensurethatthefinancial statements
complywiththeCharitiesAct2011,theCharity(AccountsandReports)Regulations2008andthe provisions
ofthetrustdeed.Theyarealsoresponsibleforsafeguardingtheassetsofthecharityandhencefor taking
reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 17 April 2024 and signed on its 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')
fortheyearended31December2023whichcomprisetheStatementofFinancialActivities,the Balance
Sheet,theCashFlowStatementandnotestothefinancialstatements,includingasummaryof significant
accountingpolicies.Thefinancialreportingframeworkthathasbeenappliedintheirpreparationis applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK)) and
applicablelaw.Ourresponsibilitiesunderthosestandardsarefurtherdescribedinthe Auditors'
responsibilitiesfortheauditofthefinancialstatementssectionofourreport.Weareindependentof the
charityinaccordancewiththeethicalrequirementsthatarerelevanttoourauditofthefinancial statements
intheUK,includingtheFRC'sEthicalStandard,andwehavefulfilledourotherethicalresponsibilities in
accordancewiththeserequirements.Webelievethattheauditevidencewehaveobtainedissufficient and
appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingto events
orconditionsthat,individuallyorcollectively,maycastsignificantdoubtonthecharity'sabilityto continue
asagoingconcernforaperiodofatleasttwelvemonthsfromwhenthefinancialstatementsare authorised
for issue.

Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedin 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,basedon the
workwehaveperformed,weconcludethatthereisamaterialmisstatementofthisotherinformation,we are
required to report that fact.  We have nothing to report in this regard.

Page 6

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

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:

Responsibilities of trustees

AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrusteesareresponsiblefor the
preparationofthefinancialstatementswhichgiveatrueandfairview,andforsuchinternalcontrolas the
trusteesdetermineisnecessarytoenablethepreparationoffinancialstatementsthatarefreefrom material
misstatement, whether due to fraud or error.

Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharity'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthe going
concernbasisofaccountingunlessthetrusteeseitherintendtoliquidatethecharityortocease operations,
or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreportin accordance
with the Act and relevant regulations made or having effect thereunder.

Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholeare free
frommaterialmisstatement,whetherduetofraudorerror,andtoissueaReportofthe Independent
Auditorsthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnota guarantee
thatanauditconductedinaccordancewithISAs(UK)willalwaysdetectamaterialmisstatementwhen it
exists.Misstatementscanarisefromfraudorerrorandareconsideredmaterialif,individuallyorin the
aggregate,theycouldreasonablybeexpectedtoinfluencetheeconomicdecisionsofuserstakenon the
basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

-Discussionswithmanagementwhichincludedconsiderationofknownorsuspectedinstances of
non-compliance with laws and regulations and fraud.
- Reviewing, evaluating and testing systems and controls to assess their effectiveness to prevent
and detect irregularities.

Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedonthe Financial
ReportingCouncil'swebsiteatwww.frc.org.uk/auditorsresponsibilities.Thisdescriptionformspartof 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.Ourauditworkhasbeenundertakensothatwemightstateto the
charity'strusteesthosematterswearerequiredtostatetotheminanauditors'reportandforno other
purpose.Tothefullestextentpermittedbylaw,wedonotacceptorassumeresponsibilitytoanyone other
thanthecharityandthecharity'strusteesasabody,forourauditwork,forthisreport,orforthe opinions
we have formed.

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

26 April 2024

Page 8

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
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
£
52,867
21,870
112,197
186,934
10,540
237,846
8,462
107
256,955
(70,021)
3,776,693
3,706,672		 Restricted
funds
£
335
-
-
335
-
-
-
-
-
335
944
1,279		 2023
Total
funds
£
53,202
21,870
112,197
187,269
10,540
237,846
8,462
107
256,955
(69,686)
3,777,637
3,707,951		 2022
Total
funds
£
170,803
12,471
51,479
234,753
5,684
222,198
3,502
108
231,492
3,261
3,774,376
3,777,637 
The notes form part of these financial statements

Page 9

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

BALANCE SHEET 31 DECEMBER 2023

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
9,853
1,321
72,178
3,842,848
3,916,347
(219,528)
3,696,819
3,706,672
3,706,672		 Restricted
funds
£
-
-
-
1,449
1,449
(170)
1,279
1,279
1,279		 2023
Total
funds
£
9,853
1,321
72,178
3,844,297
3,917,796
(219,698)
3,698,098
3,707,951
3,707,951
3,706,672
1,279
3,707,951		 2022
Total
funds
£
12,227
319
89,085
3,883,220
3,972,624
(207,214)
3,765,410
3,777,637
3,777,637
3,776,693
944
3,777,637		 
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon17April 2024
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 31 DECEMBER 2023

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		 2023
£
(151,120)
(151,120)
112,197
112,197
(38,923)
3,883,220
3,844,297		 2022
£
80,376
80,376
51,479
51,479
131,855
3,751,365
3,883,220 
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 31 DECEMBER 2023

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

Net (expenditure)/income 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		 2023
£
(69,686)
2,374
(112,197)
50,000
11,982
(1,002)
(33,093)
502
(151,120)		 2022
£
3,261
2,968
(51,479)
(52,000)
187,324
(26)
(9,805)
133
80,376

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1/1/23
£
3,883,220
3,883,220
3,883,220		 Cash flow
£
(38,923)
(38,923)
(38,923)		 At 31/12/23
£
3,844,297
3,844,297
3,844,297		 
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 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicable in
theUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshave been
prepared under the historical cost convention.

TheaccountshavebeenpreparedonaGoingConcernbasis.ThelegalstatusoftheCharity changed
toaCharitableIncorporatedOrganisationasdetailedintheTrusteesReport,wherebyallassets and
liabilities of the Charity transferred to the new Charity.

Income

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

Forlegacies,receiptisprobablewhentherehasbeengrantofprobate,theexecutorshave established
thattherearesufficientassetsintheestatetopaythelegacy,aftersettlinganyliabilities,and any
conditions attached to the legacy have either been met or are within the 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.

continued...

Page 13

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular 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,onceprobate 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 AND LEGACIES
Donations ( including in memory of deceased relatives and
friends)
Tax refund on gift aid donations, subscriptions and legacies
Legacies
Subscriptions		 2023
£
4,140
673
44,990
3,399
53,202		 2022
£
8,010
1,227
158,270
3,296
170,803 
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 31 DECEMBER 2023

3.
OTHER TRADING ACTIVITIES
Shop income
Garden party and raffle
4.
INVESTMENT INCOME
Income from cash investments
5.
RAISING FUNDS
Other trading activities
Purchases
Garden party
Purchase of Christmas cards
Lottery registration fee
Craft fair stall
6.
CHARITABLE ACTIVITIES COSTS
Equipment & facility grants
Expenditure on equipment for GP's
surgeries		 Direct
Costs
£
3,179
-
3,179		 Grant
funding of
activities
(see note
7)
£
223,868
8,462
232,330		 2023
£
20,080
1,790
21,870
2023
£
112,197
2023
£
10,508
-
-
20
12
10,540
Support
costs (see
note 8)
£
10,799
-
10,799		 2022
£
9,571
2,900
12,471
2022
£
51,479
2022
£
5,334
96
234
20
-
5,684
Totals
£
237,846
8,462		 2022
£
5,334
96
234
20
-
5,684
246,308 
continued...

Page 15

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

7. 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)
Wheelchair (B)
Little Common Surgery
Sidley Surgery
Wheelchairs - Collington / Ninfield surgeries
Couch - Sidley surgery
Bexhill PCN
Astra Galaxy chairs
Iowa Oral Performance Instrument
Compact Wheelchair Recliner
OCT cameras x 2
Sara Lee
Saebo Stim Pro
Couch - Ninfield surgery
Book trolley (B)
Reception area chairs (B)
Chairs and Tables for Activity Hub
Conversion of redundant Irvine Unit Mortuary into Kitchen
Cental Concentrate Delivery System for Renal Dialysis Unit
Picnic Tables and Benches Oustide Rental Unit (B)
Transnasal Endoscopy Scopes x 3
Garden Lawn Mower
Garden Boxes
Garden Furniture Egerton Centre		 2023
£
223,868
8,462
232,330
2023
£
(173)
-
6,744
7,462
1,000
-
-
3,390
-
-
-
-
-
-
-
-
3,510
3,399
93,950
81,480
2,640
27,712
647
100
469
232,330		 2022
£
208,467
3,502
211,969
2022
£
(2,467)
375
-
-
-
257
2,350
6,400
11,201
8,104
28,650
119,836
35,000
1,146
895
222
-
-
-
-
-
-
-
-
-
211,969		 
TheabovegrantsforequipmentwereapprovedaspayabletoEastSussexHospitalsNHSTrustfor (B)
Bexhill Hospital and  (C) Conquest Hospital.

ThegrantscoverthecostsofimprovementsandamenitiesforpatientsandstaffatBexhill Hospital
andcontributionstowardsthecostofequipmentatBexhillHospitalandatotherhospitalsusedby 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 31 DECEMBER 2023

8. SUPPORT COSTS

Management
£
Other resources
expended
-
Equipment & facility
grants
1,442
1,442		 Finance
£
107
-
107		 Governance
Other
costs
£
£
-
-
3,126
6,231
3,126
6,231		 Totals
£
107
10,799
10,906 
Support costs, included in the above, are as follows:

Management

Management
2023 2022
Equipment
& facility Total
grants activities
£ £
Insurance 763 716
Printing, postage & stationery 435 526
Website costs 85 84
Probate notifications 159 295
1,442 1,621
Finance
2023 2022
Other
resources Total
expended activities
£ £
Bank charges 107 108
Other
2023 2022
Equipment
& facility Total
grants activities
£ £
Patient's Christmas presents & volunteer
party 430 583
TV maintenance - Irvine Unit 1,346 1,089
Chalet expenses 1,350 1,850
3,126 3,522 
continued...

Page 17

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

8. SUPPORT COSTS - continued Governance costs

SUPPORT COSTS - continued
Governance costs
2023 2022
Equipment
& facility Total
grants activities
£ £
Auditors' remuneration 5,652 5,040
Annual report and newsletters 495 580
AGM expenses 84 -
6,231 5,620

9. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2023nor for
the year ended 31 December 2022.

Trustees' expenses

Duringtheyearpaymentstotalling£1,867(2022-£657)werepaidtothreetrustees as
reimbursementforChristmaspresentsforpatients,postage,stationery,purchasesfortheshop and
other committee expenses.

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
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)
Transfers between funds
Net movement in funds		 Unrestricted
funds
£
170,259
12,471
51,479
234,209
5,684
220,830
3,502
108
230,124
4,085
(222)
3,863		 Restricted
funds
£
544
-
-
544
-
1,368
-
-
1,368
(824)
222
(602)		 Total
funds
£
170,803
12,471
51,479
234,753
5,684
222,198
3,502
108
231,492
3,261
-
3,261 
continued...

Page 18

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
3,772,830
1,546
TOTAL FUNDS CARRIED FORWARD
3,776,693
944
11.
TANGIBLE FIXED ASSETS
Beach
chalet
No. 21
Motor
South
vehicles
£
£
COST
At 1 January 2023 and
31 December 2023
355
45,289
DEPRECIATION
At 1 January 2023
-
33,417
Charge for year
-
2,374
At 31 December 2023
-
35,791
NET BOOK VALUE
At 31 December 2023
355
9,498
At 31 December 2022
355
11,872
12.
STOCKS
2023
£
Shop stock
1,321
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Prepayments and accrued income
67,178
Legacies & donations receivable
5,000
72,178		 Total
funds
£
3,774,376		 Total
funds
£
3,774,376
3,777,637
Totals
£
45,644
33,417
2,374
35,791
9,853
12,227
2022
£
319
2022
£
34,085
55,000
89,085		 
continued...

Page 19

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accruals for grants payable
15.
MOVEMENT IN FUNDS
At 1/1/23
£
Unrestricted funds
General fund
3,676,693
Designated fund
100,000
3,776,693
Restricted funds
Physiotherapy department - Irvine Unit
400
Renal Unit
544
944
TOTAL FUNDS
3,777,637
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
186,934
Restricted funds
Renal Unit
335
TOTAL FUNDS
187,269		 2023
£
5,544
214,154
219,698
Net
movement
in funds
£
(70,021)
-
(70,021)
-
335
335
(69,686)
Resources
expended
£
(256,955)
-
(256,955)		 2022
£
5,042
202,172
207,214
At
31/12/23
£
3,606,672
100,000
3,706,672
400
879
1,279
3,707,951
Movement
in funds
£
(70,021)
335
(69,686)		 
continued...

Page 20

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Designated fund
Restricted funds
Physiotherapy department - Irvine Unit
Irvine Unit
Renal Unit
TOTAL FUNDS		 At 1/1/22
£
3,672,830
100,000
3,772,830
1,546
-
-
1,546
3,774,376		 Net
movement
in funds
£
4,085
-
4,085
(1,146)
(222)
544
(824)
3,261		 Transfers
between
funds
£
(222)
-
(222)
-
222
-
222
-		 At
31/12/22
£
3,676,693
100,000
3,776,693
400
-
544
944
3,777,637		 
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Physiotherapy department - Irvine Unit
Irvine Unit
Renal Unit
TOTAL FUNDS		 Incoming
resources
£
234,209
-
-
544
544
234,753		 Resources
expended
£
(230,124)
(1,146)
(222)
-
(1,368)
(231,492)		 Movement
in funds
£
4,085
(1,146)
(222)
544
(824)
3,261		 
TheDesignatedfundisasetasideminimumreserveamountwhichtheTrusteesconsideris the
minimum amount required for the charity to operate.

ThePhysiotherapydepartment-IrvineUnitandRenalUnitfundsareamountsdonatedforthe specific
use in those departments.

continued...

Page 21

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 22

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

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
Garden party and raffle
Investment income
Income from cash investments
Total incoming resources
EXPENDITURE
Other trading activities
Shop purchases
Sundry shop expenses
Garden party
Purchase of Christmas cards
Lottery registration fee
Craft fair stall
Charitable activities
Arts in healthcare
Motor vehicles
Grants payable
Support costs
Management
Insurance
Printing, postage & stationery
Carried forward		 2023
£
4,140
673
44,990
3,399
53,202
20,080
1,790
21,870
112,197
187,269
10,202
306
-
-
20
12
10,540
805
2,374
232,330
235,509
763
435
1,198		 2022
£
8,010
1,227
158,270
3,296
170,803
9,571
2,900
12,471
51,479
234,753
5,074
260
96
234
20
-
5,684
-
2,968
211,969
214,937
716
526
1,242		 
This page does not form part of the statutory financial statements

Page 23

THE LEAGUE OF FRIENDS OF THE BEXHILL
HOSPITAL CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
£ £
Management
Brought forward 1,198 1,242
Website costs 85 84
Probate notifications 159 295
1,442 1,621
Finance
Bank charges 107 108
Other
Patient's Christmas presents & volunteer
party 430 583
TV maintenance - Irvine Unit 1,346 1,089
Chalet expenses 1,350 1,850
3,126 3,522
Governance costs
Auditors' remuneration 5,652 5,040
Annual report and newsletters 495 580
AGM expenses 84 -
6,231 5,620
Total resources expended 256,955 231,492
Net (expenditure)/income (69,686) 3,261 
This page does not form part of the statutory financial statements

Page 24