REGISTERED CHARITY NUMBER: 1169175 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 FOR THE LeAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO GMP Audlt mIted. Statutory Auditor 20 Eversley Road Bexhill on Sea East Sussex TN40 IHE
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO CONTENTS OF THE FINAP4CIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Pagè Report of the Trustees Report of the Independent Auditors 6 to 8 Statement ol Financial Activities Balance Sheet io Notes to the Financial Statements 11 to 19 Detailed Statement of Flnanclal Actlvities 20 to 21
THE LEAGUE OF FREEND5 OF THE BEXHILL HOSPITAL CIO REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST DECEMBER 2025 The trustees present thelr report with the financial ststements of the charity for the year ended 31st December 2025. The tnjstees have adopted the provisions Df Accounting and Reporting by Charitie5'. Staternent of Recommended Prartice applicable to charitles preparing their accounts in ccordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland {FRS 102} (effertlve l January 2019}- OBJECTIVES AND ACTIVITIES Objectives and aims Policies and objectives: The objects of the League are'.- To foster and Maintain the Inte5t of the publlc in the Ilfe and work of the Bexhill Hospital. To relleve sickness and to preserve the health of the residents of Bexhlll-on-sea primarlly. but not exclusively, through the Bexhill Hospltal, by providing or assisting in the provision of equipment, facilities, amenities and seryices which are not normally provided by the statutory authorities. The aims of the Charity are therefore to support the continuing development of Bexhill Hospltal mainly by supplernenting funds available for equlpment as well a5 for research education and tralning. Additionallyi the Charity aims to foster interest In the work of the Hospital by the provision of voluntary work within the Hospital. Strategies for achieving objectives.. These included holding regular meetings of the Management Committee to keep close control over income and expenditure and lialsing with the Hospital Trust to obtain details of what equipment is needed or whether the provislon of funds for improvement or enhancement of staff or other facilities could be made. The Charity also seeks to publicise its efforts inter alia by holding a variety of events both small and large throughout the year.a prize draw, colletting at local Store and the sale of Christmas Cards. Significant activltles Legacy income is a significant part of the Charlty's overall income and as such the Charity wlll be dolng all It can to promote itself as a Charity worthy of charitable giving. The accounts give a full picture of the extent of the grants made. The Management committee continues to encourage the Hospital to approach the League for donations of any kind for item5 however large or small. Publlc benefit The trustee5 have complied with their duty in the Charlties Art to have due regard to guidelines issued by the Charity Commission on public benefit. charity is involved in the provlsion of equipment facilities and amenitles ro relieve the slcknes5 and preserve the health of the residents of Bexhill-on-sea. Grantmaking The League will agree to making a grant to local organisations whose aims also meet Its objettives. The League doe5 not make grants to indivlduals. Volunteers The League has the benefit of being able to call upon approximately 60 Volunteers to work in our Shop in Outpatients within the Hospital. The net worth of these Volunteers is almost inestimable and their service is greatly appreciated by both the League and the Hospital. The Trustees take the ooportunlty of thanklng all the Volunteers for the work they do throughout the year. Paoe i
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 ACHIEVEMENTS ANO PERFORMANCE Charltable actlvities The main charitable artlvlty durong the year was providing grants to Bexhill Hospital.The grants were awarded for the purchase of new equlpment and the refurbishment of facilities used by the patient5 and staff. A full list of the grants awarded Is given In note 8 and are in accordance with the charitable objectives. The grants awarded were chosen for the positNe impact on the treatment of patlents Ilving In the Bexhill area, who would otherwlse have to wait longer or travel fijrther for treatment. The charlty owns a beach chalet on Bexhill seafront and this is for the use of the staff of Bexhill Hospital. The costs to malntabn the chalet are minimal and the benefit to the wellbelng of the staff Is considered an important factor for retsining ownershlp. Fundralslng activities The League normally organises several activities throughout the year, whlch are deslgned to present the League and its objects to the public to secure funds to be passed back to the Hospltal. The League operates two shops within Bexhill Hospital, following reopening the Irvine Unit on 8th September. The shop which now also have sandwiches and 15 open to patients, vlsitors and staff and is manned by volunteers. The profit from the shop is used in the fvrtherance of the charitable activitles. The League has Its own lrttery within the Unity Lottery whid) will brfng 50p in the £1 to the League. We held the second of our fund-raising buffet dance fijndraising evening in Ottober. These attivities all help to foster a team spirit between League members. As important as making a profit for the League, 15 the fact that each event publicises the work of the Leagije and increases awareness of what the League does. Invèstment perfornithnce The bulk of Its funds held in interest bearing bank and bulldlng soclety accounts. The Trustees consider this to be the 51mplest and most risk free method to earn income and malntain capital value. The market is constantly monitored to ensure the best interest r3te5. FINANCIAL REVIEW Financial posltlon During the year projects totalling £172,847 (2024 - £203,523) were approved. The net figure for the year was £168,706 (2024- £178.147) after adjusting for iterns pvIOuslY authorised but not purchased. With income for the year totalllng £304.698 the year ended with a satisfattory balance from which to support the continued expansion and upgrading of the hospital and the provision of further medlcal eoulpment forthe use ofthe community. On a fund basis the assets are available and adequate to fulfil the obligatlons of the Chanty. PrIncI1 funding Sources The maln source of funding this year was from legaaes. and the increase in interest receivable on deposlts has enabled the Charlty to fund various projects throughout the year. Investment policy and objectives The trustees have decided not to undertake any speculatlve investment, for example in equities. The League's resource5 are deposlted with Cambridge and Counties Bank, Close Brothers Group Hampshire Trust Bank. Redwood Bank and United Trust Bank In order to obtain the best possible rates of interest. Page 2
THE LEAGUE OF PENDs OF THE BEXHILL HOSPITAL CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025 FINANCIAL REVIEW Reserve$ policy The Balance Sheet shows total reserves of restricted and unrestricte¢ funds of £4,716,8L4 of which Nll are restricted funds and £4,716.814 are unrestrlcted. This far exceeos the amount the Charity wishes to maintain on a regular basis. It Is not the trnstees intention to accumulate lunds but to finance improvements and purchase medical equipment for the benefit of the community. FUTURE PLANS Our deslre to provide the people of Bexhill with the very best medical care posslblÈ, motlvates each and every member of our League of friends. We have plans to improve the facilitie5 for patients and carers at the Irvine Unlt. a rehabilitation unit that's aim is to help people regain suificient confidence and strength to return home. We also have plans to work wlth the NHS trust and others to provide the very latest and most advanced equipment in our region. The Frtends of Bexhlll hospital was created to help all our SidentS wh) found theTnselves in need of hospltsl treatment our purpose and detemiination has not changed. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its governing document, being a Constitution of a Charitable Incorporate Organi5ation. This closely follows the 'Association' model constitution for a Clofft published by the Charity Commission. Recruitment and appolntment of new trustees The members of the Cornrnittee are also charlty trustees for the purpose of charity lèw. The officers of the League include a Chairrnan, Vice-chairman. Honorary Secretary, Honorary Treasurer and Honorary Gift Ald Secretary. The Chairman and vI-chairman are elette(I by the General Committee and the other offlcers a elected at the Annual General Meeting. All other members of the Committee are eletted at the Annual General Meeting and retire after three years but are eligible for -electIOn. The Committee may fill any vacancy, and any person nominated to fill a cèsual vacancy shall go out of office at the next annual General Meetbng and be eligible for re-election. The Commlttee has full power to conduct the business of the League free from control of Her Majesty's Government, the Regional Authority. the East Sussex Hospitals NHS Trust or any other person or body. Traditional business and rnedical skllls are well represented on the Committee. In an effort to malntaln this broad mix. in the event of particular skills being lost due to death or retirement, individuals are 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. Organisatlonal strncture Social Committee.. The operation of the canteen and shops. Induction and tralnlng of new trustees All Trustees are handpicked for the knowledge and expertise that they can contrlbute to the Commlttee. Their induction and training occurs during and as a $It of Committee Meeting5. Related partles The League of Friends of the Bexhill Hospitsl frequently enhances financial contributions made by The Friends of the Conquest Hospital, Hastings in the provlslon of medical equipment in order to benefit Bexhlll patients. Page 3
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE. GOVERNANCE AND MANAGEMErir Rlsk managément The trustees actively revlew the major rfsks whlch the charity fa5 on a regular basis and believe that maintaining reserve5 at a reasonable level. combined wlth an annual vieW of the controls over key flnancial systems, will provide sufficient resources in the event of adverse conditions. The charity Is Insured through a scheme by Ansvar, covering all members, helpers and voluntary workers of The League of Friends of the Bexhill Hospital. The trustees have also examined other operational and business risks faced by the Charlty aThJ confirm that they have established systems to mltlgate the significant risks. REFERENCE AND ADMINisfRATIVE DETAILS Reglstered Charity number 1169175 Prrncipal address Sunbeams 41 Broad Oak Lane Bexhlll-on-sea East Sussex TN39 4LG Trustees Chairman: Mr N Rav Vice Chairman.. Mis5 M l Dowling Honorary Secretary= Mr J H T Dowling Honorary Treasurer.. Mr C J Ashford Honorary Gift Aid Secretèry: Mrs L J Walter Mrs H K Chapman (resigned as Trusteè on 06.02.25) MrGCox Dr P D Dewhurst Mr5 H A Downton Mrs P J Easton Iresigne(l as Trustee on 16.04.25) Mr R Foxall (reslgned as Trustee on 06.02.25) Mrs B Holllngsworth Mrs A E Kerr (resigned as Trustee on 16.04.25) Mrs L Kivity-Ray (appointed as Trustee 10.07.25J Mlss H J Knight Dr H P Kremer Miss C A Madeley Mr P G Mitchell-Davis Mr R Poll Mrs S Roblnshaw (resigned as Trustee on 06.02.25) Mr M Sivyer Nr P J Stiles (resigned as Trustee on 04. 12.25) Mrs A Turner M R Tysoe Comrnitteo member Mr P J Stiles Audltors GN P Audit Limited, Statutory Auditor 20 Eversley Road Bexhill on Sea East Sussex TN40 IHE p@4
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST DECEMBeR 2025 REFERENCE AND ADMINISTRATIVE DEfAILS Sollcltors Gaby Hardwicke 2 Eversley Road Bexhill-on-sea East Sussex TN40 IEY STATEMENT OF TRUSTEES. RESPONSIBILMES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standaftss Iunlted Kingdom Generally Accepted Accounting Prartice). Charity law requires the trustees to prepa financial statements for each fi'nancial year. Under that law, the trustees have elected to prepare the financial statements in accordance wlth United Kingdom Generally Atcepted Accounting Practlce (United Kingdom Accounting Standards and appllcable law). Under charity law the tnjstees rnust not approve the flnancial statements unless they are sèt15fied that they give a true and fèir view of the state of affairs of the charity and of the Sncoming resource5 and application of resources. Incluttlng the income and expenditure, of the charity for that perfod. In preparing those financial statements, the trustees are require¢J to select suitable accounting policies and then apply them consistentty. observe the methods and principles in the Charities SORP. make judgements and estlmate5 that are reasonable and prudent- prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records disclose with reasonable accuracy at any time the financial position of the charlty and to enable thern to ensure that the flnan¢ial statement5 comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraL*d and other Irregularitbes. Approved by order of the board of trustees on 15th Aprll 2026 and signed on its behalf by.. J H T Dowllng - Trustee Page 5
REPORT OF THE INDEPENDENT AUDrroRS TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF THE BEXHILL HosPAL CIO Opinion We have audited the fi.nancial statements of The League of Frlends of The Bexhlll H05Pltal CIO (the 'charlty'} for the year ended 315t December 2025 which comprise the Statement of Flnancial Attivitles, the Balance Sheet and notes to the financial statements, including a sumtnary of 5ignlflcant accounting policie5. The financial reporting framework that has been applied in their preparation is appllcable law and United KiThJdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice). In our opinion the financlal stèternents: give a true and fair view of the state of the charity'5 affairs as at 31st December 2025 and of its Incoming resources and applicatron of resources. for the year then ended. have been propedy pPared in accortlance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Charities Act 2011. Basls for oplnlon We conducted our audit In accordan with International Standard5 on ALtditlng £UK) (ISAS (UK)) and applicable Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financlal statements settion of our report. We are independent of the charity In accordance with the ethical requirements that ère relevant to our audit of the Iinancial Statements In the UK, includlng the FRC'S Ethical Standard, and we have fulfllled 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 relatlng to golng concern In auditing the financial statements. we have conduded that the tru5tees' use of the golng concern basis of accounting in the preparation of the financlal statements is appropriate. Based on the work we have performed. we have not hlentified any material uncertainties lating to events or condition5 that, indivldually or collectively, may cast significant (foubt on the charlty's ability to continue as a going concern for a period of at least twelve months from when the flnancial statements are authorised for issue. Our responsibilities and the responslbilities of the trustees Ylith SpeCt to going concern are describe¢J In the relevant sections of this rei)crt. other Informatlon The trustees are responsible ft)r the other infomiation. The other information comprlses the Information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the fi'nanclal Statements does not cover the other Information and, except to the extent otheNise explicitly stated in our report, we do not express any form of assuran conclusion thereon. In connection with our audit of the financlal statements, our responsibility is to read the other informatlon and, in doing so, consider whether the other inforniatlon Is materially inconstrstent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify SLtch mèterial inconsistencies or appat material misstatements, we are required to deterniine whether this gives rise to a materoal mi¥tatement in the financial statements themselves. 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. 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 We have nothing to report in respett of the following matters where the Charities {Accounts and Reports) Regulations 2008 requires us to report to YCMJ if. in our opinion.. the inforrnation given in the Report of the Tnjstees is inconsistent In any material respect with the financial statements. or sufficient accounting record5 have not been kept". or the fbnancial statements are not in agreement with the accounting records and returns: or ve have not te1Ved all the Infomiatlon and Explanations we require for our audlt. Responsibilities of trustees As explained more fully in the Statement of Trustee5' RespDnslbllitles, the trustees are responsible for the preparation of the flnancial statements which give a true and fair view, and for such internal control as the trustees determine Is necessary to enable the preparabon of financial statements that are free from material mi55tatement, whether due to fraud or error. In preparing the financial 5tatement5, the trustees are responsible for assesslng the charlty's ability to continue as a going concern, dbsclosing. as applicable, matter5 related to going concem and uslng the going concern basis of accounting unless the trustees elther inteThJ to liquidate the charity or to cease operatlons, or have no realistic alternative but to do so. Our responslbllltles for the audlt of the financ•al statements We have been appointed as auditor5 under Sectlon 144 of the Chanties Art 20LL and port in accordance with the Act and relevant re9ulatrons rnade or havin9 effett thereunder. Our objective5 are to obtain reasonable assuran al)out whether the financial statements as a whole are free from material mi5Statement, whether due to fraud or error, and to 155ue a Report of the Independent Auditors that includes our opinion. Reasonable assuran 15 a high level of assurance, but is not a guarantee that an audit condurted in accordance with ISAS (UK) will alway5 detect a material mi55tatement when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the ag9regate. they could reasonably be expected to Influen the economic decisiorT5 of users tsken on the basis of these financial ststements. The extent to which our prOdureS are capable of deterting irregularltles, including fraud is detailed below: Discusslons wlth management which included conskleration of known or suspected instances of non-cornpliance wlth laws and regulations and fraud. Reviewingfft evaluating and testlng systems and contro15 to asse55 their effectiveness to prevent and (Jetett Irregularitie5. Identifylng, reviewing and testing of journal entrles. Challenging a¥umptlon5 and Judgements made by management In respect of significant accounting estimates. A further description of our responsibilities for the audot of the financial statements is located on the Financial Reporting Councll'5 website at www.fvc.org.uVaudltorsresponsibilltSes. This description forms part of our Report of the Independent Auditors. Page 7
REPOFiT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO Use of our report This report Ss made solely to the charity's trustees. as a body, In accordance wlth Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity'5 trustees those matters we are required to state to thern in an auditors, report and for no other purpose. To the fijllest extent permitted by law, we do not accept or assume responsibllity to anyone other than the charity and the charlty's trustees as a body. for our audit work, for this report, or for the opinions we have formed. GMP Audit Limited. Statutory Auditor 20 Eversley Road Bexhill on Sea East Sussex TN40 IHE 29th April 2026 Paoe 8
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO STATEMENT OF FINANCKAL AcnvIfiES FOR THE YEAR ENDED 31sr DECEMBER 2025 2025 Total funds 2024 Total fund5 Unrestricted Restricted funds funds Notes INCOME AND Ef4DOWMENTS FROM Donations and legacies 47.168 47,168 930, 966 Other trading activities Investment income 67,940 189,590 67,940 189,590 37,482 175,344 Total 304.698 304,698 1,143,794 EXPENDITURE ON Fiaising funds 41.049 41,049 18,523 Charitable activities Equipment & facility grants Support costs Expenditure on equipment for GP'S surgeries 155,485 6.882 155,485 6,882 176,779 5,904 23,440 23,440 10,493 Other 581 581 493 Total 227,437 227.437 212,192 NET INCOME Tran5fer5 betw••n funds 77,261 1.279 77,261 931.602 15 (1,279) Net movement In funds 78,540 (I,Z79) 77,261 931,602 RECONCILIATION OF FUNDS Total funds brought fonvard 4,638.274 1.279 4,639.553 3,707,95J TOTAL FUNDS CARRIED FORWARD 4,716,814 4,716,814 4,639,553 The notes torm part of these financial statement5 Page 9
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO BALANCE SHErr 31ST DECEMBER 2025 2025 Total funds 2024 Total fvnds Unrestricted Restricted fund5 fund5 Notes FIXED ASSET5 Tanglble assets li 9.774 9,774 12.129 CURRENT ASSETS Stocks Debtors Cash at bank ant1 In hand 12 13 2.535 85,496 4,785,113 2,535 85,496 4,785,113 2.330 173,900 4,722,050 4.873,144 4,873,144 4,897,280 CREDITOKS Amounts falling éue within one year 14 (166.104) (166,104) (269,856) NET CURRENT AS$s 4.707,040 4,707,040 4,627,424 TOTAL ASSETS LESS CURRENT LIABIUTIE5 4.716,814 4,716,814 4,639,553 NEf ASSETS 4,716.814 4,716,814 4,639.553 FUNDS Unrestricted fund5 Restricted funds 15 4,716.814 4,638,274 1,279 TOTAL FUNDS 4,716.814 4.639,553 The financial statements were approved by the Board of Trustees and authorised for issue on 15th April 2026 and were signed on its behalf by: N Ray - Tnjstee C l Ashford - T stee The notes fvjrm part of those financial statements Page 10
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 ACCOUNTZNG POLICIES Basls ol preparing the financlal ststements The flnancial statements of the charity whlch Is a publlc benefit entity under FRS 102, have been prepared in accordance with Ihe Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK anl Republic of Ireland (FRS 102) (effettive l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitles Act 2011. The financial staternellts have been prepared under the historocal cost convention. The accounts have been prepare(J on a Going Concern basis. The legal 5tatU5 of the Charity changed to a Charltable Incorporated Organisation as detalled in the Trustees Report, whereby all assets and liabilities of the Charity transferretl to the new Charity. Income All income Is recognlsed In the Statement of Finandal Attlvitles once the charity has entitlement to the funds, it is probable that the income will be CeiVed and the amount can be measured reliably. For legacies, receipt Is probable when there has been grant of probate, the executors have established that there are sufficlent assets in the estste to pay the legacy, after settling anv liabilities, and any conditions attached to the legacy have either been met or are wlthin the control of the charity. Investment income Is recognlsed when Its receipt is probable and the amount recelvable can be measured reliably. Expenditure ExpendItU is accounted for on an a¢¢ruals basls and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to attivities on a basis consistent with the use of resources. Grants offered sJblect to conditions whrch have not been met at the year end date are noted a5 a comrnitment but not accrued as expenditure. AII¢Katlon and apportlonment of costs All costs incurred relate to the one charltable activity of the charity. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useftjl life. Plant and rriachinery Motor vehicles 20% on reducing balan 20% on reducing balance No provision for depreciation has been made on the beach chalet as the bulldlng Is properly maintained to standards that ensure that its SIdUal value Is not less than Its book value. stocks Stocks are valued at the lower of cost and net reallsable value, after making due allowan for obsolete and slow moving items. Taxation The charlty Is exempt from tax on Its charltable attivities. pagé 11 continued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL ao NOTES TO THE FINA14CIAL STATEMENTS - continued FOR THE YEAR ENDEO 31ST OECEMBER 2025 ACCOUNTING POLICIES - continued Fund a¢¢ountlng Unrestritted ftJn¢s can be used in accordance woth the charitable obiettlves at the (JiscrEtion of the trustees. Restricted funds can only be used for particular restricted purposes within the objerts of the charity. Restrirtions arlse when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each 15 included in the notes to the financlal statements. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. PpayMentS are valued at the aFftount prepaid net of any trdde discounts due. Legacies recelvable are valued at the amount notifsed a5 being recelvable by the executor5, once probate has been grated and the amount can be measured reliably. Ca$h at bank Cash at bank Includes cash and short term highly Ilquid Investments. Creditor5 Creditors and provisions a recognised where the charity has a present obligation resulting from a past event that wlll probably result in the transfer of funds tD a third paty and the amount due to settle the obligatlon can be measured or estimated rellably. Creditors and provisions are normally recognised at their settlement arnount after allowing ft)r any trade discounts due. Grant Income Grant income has been recognised under the performan rnodel. Grants that do not specify any future perforniance-related condition5 are recorded when the grant proceeds are received or receivable. Any grant that imposes specified future performance-related condltions Is cogniSed only when the performance-related conditions are met. Grants received before Ihe revenue recognition criteria are satisfied are recognlsed as a DONATIONS At4D LEGACIES 2025 2024 Donatlons ( Sncludlng in memory of deceased relatives and friends) Tax refvnd on glft ald donatlons, subscriptions and legacles Legacies Subscriptions 3,855 1,451 37,844 4,018 5,391 746 921,560 3,269 47,168 930,966 The Tnjst benefits greatly from the Involvement and enthusiastic support of its rnany volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 1021, the economic cOntritIon of general volunteer5 15 not recognlsed in the accounts. Page 12 contlnued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HosprrAL CIO NOTES TO TPIE FINANCIAL STATEMEt4TS - continued FOR THE YEAR ENDED 31ST OECEMBER 2025 OTHER TRADING AcfIviTIES 2025 2024 Shop Income Buffet dance and raffle Sale of Christrnas cards 62,383 ,447 iio 32,092 5,081 309 67,940 37,483 INVESTMENT INCOME 2025 2024 Income from cash investments 189,590 175,344 RAISING FUNDS other tradlng actlvltl•s 2025 2024 Purchases Shop equipment & repairs 8uffet dance Purchase of Christmas cards Lottery reglstratlon fee 37,738 1,233 1,815 243 20 16,691 1,636 174 20 41,049 18,523 CHARITABLE ACTIvrrJES cosrs Grant funding of activities (see note Support C95ts (see note 8) Dired Costs 7) Totals Equipment & facility grants Support costs Expendbture on equipment for GP'S surgeries 3.255 145,266 6,964 6,882 155,485 6,882 23,440 23,440 3.255 168,706 13,846 185.807 Paoè 13 continued...
THE LEAGUE OF FIUENDS OF THE BEXHILL HosprrAL CIO NOTES TO THE F114ANCIAL STATEMENTS - contFnued FOR THE YEAR ENDED 31 DECEMBER 2025 GRANTS PAYABLE 2025 2024 Equipment & facility grants Expendtture on equipment for GP'S surgeries 145,266 23,440 167,654 10,493 168,706 178.147 The total grants paid to Institutlons (Jurtng the year was as follows: 2025 2024 Items authorised in eadler years and not purchased or reduttlons to final costs Couches - Medisave Llttle Common Surgery Defiberator and storage case Air Seal Telerehabllitatlon System Lucas 3 Chest Compression System (B) Diabetic Eye Screen softwa Sack System {C) Sara Plus UK x 2 (B) Benches (B} Alrcon Units {B) 24hr Blood Pressure ABI Systern - Little Common Surgery Doppler ABI CryoPm Mini - Little Common Surgery Couches- Little Common Surgery Combe Valley Hospital Upgrades Rider Recliner Chairs & Shower Chair (Bl Toro Theratrainers x 2 (B) (4.142) (25,376) 10,493 5,099 io.LJoo 7,747 12,524 42,960 loo,000 14,700 2,500 6,125 4,349 2,206 16,885 104,806 9,987 25,990 168,706 178,147 The above grants for equipment were approved as payable to East Sussex Hospltals NHS Trust for (B) Bexhill Hospltal and (C) Conquest H05Pltal. The grants cover the costs of improvements and amenities for patients and staff at Bexhill Hospital and contribution5 towar(Js the cost of equipment at Bexhlll Hospltal and at other hospitals used by the people of Bexhlll. Page 14 contlnued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPZTAL ao NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST DECEMBER 2025 SUPPORT COSTS Govemance costs Management Finance other Totals other resources expended Equipment & facility grants Support costs 581 581 2.312 3,802 850 6.882 6,964 6,882 312 581 3,802 7,732 14,427 Support costs, included In the above, a as follows- Management 2025 Equipment & facility grants 2024 Total artlvitles Insurance Prlnting. postage & statlonery Promotional materials Website costs Probate notifi.cations 523 380 1,042 105 262 805 ioi 400 2,312 2,192 Finance 2025 other resources expended 2024 Total activitie5 Bank charges S81 325 Other 2025 Equipment & facility grants 2024 Totsl artlvltles Patient's Chrtstmas presents & volunteer party TV maintenance Irvine Unit Chalet expenses Notice Board ICO fee 442 1,904 1.349 60 47 699 1,239 1,256 3,802 3,194 Page 15 continued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HosprrAL CIO NOTES TO THE FINANCIAL sfATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025 SUPPORT cosrs - continued Governance costs 2025 2024 Equipment & facility grants Support costs Total activities Total activities Auditors, remuneration Annual report and newsletters 6.882 6,882 850 850 495 850 6.882 7.732 6.567 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024. Trustees. expens•s During the year payments totalllng £590 (2024 £723) were paid to four trustees ès reimbursement for Christmas pSentS for patients. postage, stationery. and other committee expenses. 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds Fundg Totsl funds INCOME AND ENDOWMEt4TS FROM Donetions and legacies 930,968 930,968 Other trading activities Investment Income 37,482 175,344 37,482 175.344 Total 1,143,794 1,143,794 EXPENDITURE ON Raising funds 18,523 18,523 Charltable activities Equipment & facility grants Support costs ExpendSture on equipment for GP'S surgeries 176,779 5,904 176,779 5,904 10,493 10,493 Other 493 493 Totsl 212,192 212,192 NET INCOME 931,602 931,602 RECONCILIATION OF FUNDS Total funds brought forward 3.706,672 1,279 3,707,951 Page 16 continued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO NOTES TO THE FINANCtAL sfATEMENTS - contlnued FOR THE YEAR eNDED 31sr DECEMBER 2025 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestritted Restritte funds funds Total funds TOTAL FUNDS CARIUED FORWARD 4,638,274 1,279 4,639.553 11. TANG18LE FIXED ASSETS Beach chalet No. 21 South Plant and machinery Motor vehicles Totals COST At 1st January 2025 and 31st Dember 2025 355 5,220 4S,289 50,864 DEPRECIATION At 1st January 2025 Charge for year 1,044 835 37,691 1.520 38.735 1355 At 31st December 2025 1.879 39,211 41,090 NET BOOK VALUE At 31st DecetTtber 2025 355 3,341 6,078 9,774 At 31st December 2024 355 4.176 7,598 12,129 12. STOCKS 2025 2024 Shop stk 2,535 2,330 13. DEBTOR5: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments and accrued Income Legacies & donations receivable 80,496 5,000 65,972 86,928 85,496 172,900 Page 17 continued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2025 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other credltors Accwals for grants payable 6.390 159,714 5,712 264,144 166.104 269,856 15. MOVEMENT IN FUNDS Net movement In ftjnds Transfers between funds At 31112125 At 111125 Unrestricted funds General fund Deslgnated fund 4.538,274 loo,000 77.261 1.279 4,616.814 loo,000 4,638.274 77,261 1,279 4,716,814 Restricted funds Physiotherapy department - INine Unlt Renal Unit 400 879 (400) (879) 1,279 (1.279) TOTAL FUNDS 4.639.553 77,261 4,716,814 Net movernent in hjnds, included in the above are as follows: Incoming sources Resources expende Movement In funds Unrestrlcted funds General fund 304.698 (227.437) 77,261 TOTAL FUND5 304,698 {227,437) 77,261 Page 18 continued...
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO NOTES TO THE FINANCIAL STATEMENT5 - contlnued FOR THE YEAR ENDED 31ST DECEMBER 2025 15. MOVEMENT IN FUNDS- continued Comparatlves for movement In funds Net movement in funds At 31112124 At 111124 Unrestrlcted funds General fund Designated fund 3,606,672 loo,000 931,602 4.538,274 loo,000 3.706,672 931.602 4,636,274 Restrfcred funds Physiotherapy department - Irvine Unit Renal Unit 400 879 400 879 1,279 J.279 TOTAL FUNDS 3,707,951 931,602 4.639.553 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement In funds Unrestricted funds General fund 1.143.794 (212,1921 931,602 TOTAL FUNDS 1,143.794 (212,1921 931,602 The Deslgnated fund Is a set aside Minimum reserve amount which the Trustee5 consider is the minirnurn amount required for the charity to operate. The Physiotherapy department - Irvlne Unlt and Renal Unlt funds are amounts donated for the speclfic use in those departments. 16. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 315t December 2025. Page 19
THE LEAGUE OF FIUENDS OF THE BEXHILL HosprrAL CIO DETAILED STATEMENT OF FINANCIAL AcrIvrrIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 2024 INCOME AND ENDOWMENTS t>onatlons and legacles Donatlons l including In memory of deceased relatIv and friend5) Tax refund on gift aid donations, subscriptions and legacies Legacles Subscriptions 3,855 5,391 1,451 37,844 4,018 748 921,560 3,269 47,168 930,968 Other tradlng a¢tlvltle$ Shop income Buffet dance and raffle Sale of Christmas cards 62,383 5,447 xio 32,092 5,081 309 67,940 37,482 Investment In¢ome Income from cash investments 189,590 175.344 Total irt¢oming resource 304,698 1.143,794 EXPENDITURE other trading activities Shop purchases Sundry shop expenses Shop equipment & repairs Buffet dance Purchase of Christma5 C8rd5 Lottery reglstratlon fee 37,190 548 1,233 1,815 243 20 16.583 108 1,638 174 20 41,049 J8.523 Charltable actlvltles Arts in healthcare Plant and machinery Motor vehicles Grants payable 900 835 1,520 168,706 300 1,044 1,900 178,147 171,961 J81,391 Support costs Management Insurance Printingi Postage & stationery Carried forward 523 380 903 8Q5 886 1,691 This page does t fomTr part of the strtutory financlal statements Page 20
THE LEAGUE OF FRIENDS OF THE BEXHILL HOSPITAL CIO DETAILED sfATEMENT OF FINANCIAL AcfIviTIES FOR THE YEAR ENDED 31ST DECEMBER 2025 2025 2024 Management Brought forward Promotional materials Web51te costs Pmbate notifications 903 1,042 105 262 1,691 ioi 400 2,312 2,192 Finance Bank charges 581 325 Other Patient's Christma5 presents & volunteer party TV maintenance - Irvine Unlt Chalet expenses Noti Boar ICO fee 442 1,904 1,349 60 47 699 1,239 1,256 3,802 3.194 Governance costs Auditors, remuneration Annual report and newsletter5 6,882 850 6,072 495 7,732 6,567 Total resources expended 227,437 212.192 Net incorne 77,261 931,602 Thls page does not form part of thé statutory financial Stateménts Page 21