Charity registration number: 1206839 **LEAGUE OF FRIENDS OF BERKSHIRE HOSPITALS TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025** Holy Brook Associates Ltd ## **League of Friends of Berkshire Hospitals Contents** ||**Page**| |---|---| |Reference and Administrative Details|1| |Trustees' Report|2—3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7—14| ## **League of Friends of Berkshire Hospitals Reference and Administrative Details For The Year Ended 30 April 2025** |**Trustees**|Mr Gary Brooks - Chairman| |---|---| ||Mr Malcolm Richards| ||Mr Ellis Wiggins| ||Ms Charlotte Taylor - Vice Chairman| ||Ms Carrollanne Lindley - Treasurer| ||Mr Richard Dolinski - Chair (resigned 30/06/2024)| ||Ms Rebecca Ward (resigned 12/07/2024)| ||Ms Josephine Wragg (resigned 12/07/2024)| ||Ms Caroline Kennedy (appointed 01/03/2025)| |**President**|Christina Hill Williams DL Elected 2nd June 2021, Died April 2025| |**Charity Number**|1206839| |**Principal Address**|Royal Berkshire Hospital| ||London Road| ||Reading| ||RG1 5AN| |**Independent Examiner**|Rachel Eden FCMA| ||Holy Brook Associates Ltd| ||Curious Lounge| ||Reading| ||Berkshire| ||RG11NH| ## **Vice Presidents** The Mayor of Reading Robert Astor Professer Ann Sheen OBE ## **Bankers** CAF Bank Ltd, 25 Kings Hill Avenue, West Mailing, Kent, ME19 4JQ Barclays Bank Plc, High Street, Colchester, CO1 1DA Page 1 **League of Friends of Berkshire Hospitals Trustees' Report For The Year Ended 30 April 2025** The trustees present their report and the financial statements for the year ended 30 April 2025. ## **Objectives and Activities** ## **Aims and Objectives** The Executive Committee presents their annual report together with the audited financial statements for the year ended 30 April 2025. The financial statements have been prepared in accordance with the accounting policies as set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Standards applicable In the UK and Republic of Ireland (FRS 102). ## **Reference and administrative details** The League of Friends of Berkshire Hospitals ('the League' or 'the Charity') is registered with the Charity Commission (No 1206839). The charity was previously known as The League of Friends of Reading Hospitals. ## **Objectives and Activities** a. Policies and objectives The Friend's principal objective is to be of benefit to the public, the relief of sickness and the preservation and protection of good health and wellbeing in Berkshire and its surrounding areas by promoting, encouraging and supporting the betterment of facilities and services, not normally provided by the Royal Berkshire Foundation NHS Trust and its Integrated Care System (ICS) partners, at hospitals operated by the Trust for the benefit of their patients and other users. The main activities of the League are focused on: (1) Operating retail outlets one in The Royal Berkshire Hospital and one in Wokingham Hospital, both as an amenity for patients, visitors, and staff and as a means of raising funds for our charitable activities. (2) Fundraising. We actively pursue fundraising opportunities and campaigns. ## **Risk Policy** We have ensured that all risk assessments have been carried out by the necessary departments and contractors. These have been passed on to the correct authorising body prior to any development or fundraising activity taking place. ## **Significant Activities** The League is governed by a board of trustees, known as the Executive Committee. Executive Committee members must be members of the League and are appointed by election at Annual General Meetings. Appointment to the Executive Committee is for three years, though Executive Committee members are eligible for re-election. During the year the Executive Committee may elect League members to be members of the Executive Committee to fill vacancies - though the appointments expire at the following Annual General Meeting ## **Policies adopted for the Induction and training of Executive Committee** Upon election, Executive Committee members are provided with a copy of the League's constitution and Charity Commission guidance material for charity trustees. As appropriate opportunities arise, the League participates in trustee training Initiatives. ## **Risk management** The Executive Committee have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. ## **Public Benefit** The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. Page 2 ## **League of Friends of Berkshire Hospitals Trustees' Report (continued) For The Year Ended 30 April 2025** ## **Plans for Future Periods** ## **a. Grant Awarding.** The year has seen a fall in the number of grants awarded. In part this was due to fewer applications having been received. The League has also had to go through a period of reorganisation after the resignation of the Chair of the Board of Trustees. The trend is expected to continue into the next year until new procedures simplifying grant applications are in place and recruitment of a Trustee to focus on the granting of awards is complete. ## **b. Future Development** The League is conscious that the success of their activities depends on enthusiastic volunteers and staff. We will continue to work on the recruitment and retention of volunteers. The Executive Committee with the help of our staff continue to look for further opportunities to raise the profile of the League of Friends, generate additional income and seek suitable projects for the League to support. Particularly, we are looking to recruit a volunteer to develop our conventional and social media presence. We are planning on extending our business activities beyond the Royal Berkshire Hospital and Wokingham Hospital and are working to recruit a Business Development Trustee to focus on that expansion. Given the success in managing our Friends Coffee House and Wokingham Coffee House we are actively looking at retail units across Berkshire. We are also hoping to extend our events calendar with the view to support the health and wellbeing of the wider community. ## **Tax Status** The Charity is entitled to exemption from taxation on income and capital gains to the extent that its funds are applied for charitable purposes. ## **Statement of Trustees' Responsibilities** The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to: - select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP; - make judgments and accounting estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees' report was approved by the board of trustees and signed on its behalf by: Mr Gary Brooks Trustee 21/01/2026 Page 3 **League of Friends of Berkshire Hospitals Independent Examiner's Report to the Trustees of League of Friends of Berkshire Hospitals For The Year Ended 30 April 2025** I report to the trustees on my examination of the accounts of League of Friends of Berkshire Hospitals (the Trust) for the year ended 30 April 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Chartered Institute of Management Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Rachel Eden FCMA Date Curious Lounge Reading Berkshire RG11NH Page 4 ## **League of Friends of Berkshire Hospitals Statement of Financial Activities For The Year Ended 30 April 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities
**4**
Other trading activities
**5**
Investments
**6**
Other
**EXPENDITURE ON:**
Raising funds
**8**
Charitable activities
**8**
**NET INCOME/(EXPENDITURE) BEFORE INVESTMENT GAINS/(LOSSES)**
Net gains on investments
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**19**|**2025**
**Unrestricted**
**funds**
**£**
46,884
343,034
-
26,785
108|**2024**
**Unrestricted**
**funds**
**£**
5,305
306,449
620
14,296
188| |---|---|---| ||416,811|326,858| ||(324,293)
(17,555)|(177,739)
(190,408)| ||(341,848)|(368,147)| ||74,963
-|(41,289)
5,846| ||74,963|(35,443)| ||74,963
1,040,155|(35,443)
1,075,598| ||1,115,118|1,040,155| The notes on pages 7 to 14 form part of these financial statements. Page 5 ## **League of Friends of Berkshire Hospitals Statement of Financial Position As At 30 April 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**14**
**CURRENT ASSETS**
Stocks
**15**
Debtors
**16**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**17**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**19**
On behalf of the board
Mr Gary Brooks
Trustee
21/01/2026|**2025**
**Unrestricted**
**funds**
**£**
8,301|**2024**
**Total**
**funds**
**£**
10,198| |---|---|---| ||8,301
7,827
9,414
1,181,899|10,198
7,658
9,108
1,120,242| ||1,199,140
(92,323)|1,137,008
(107,051)| ||1,106,817|1,029,957| ||1,115,118|1,040,155| ||1,115,118|1,040,155| ||1,115,118|1,040,155| ||1,115,118|1,040,155| |||| The notes on pages 7 to 14 form part of these financial statements. Page 6 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements For The Year Ended 30 April 2025** ## 1. **General Information** League of Friends of Berkshire Hospitals is an unincorporated charity registered with the Charity Commission, registered charity number 1206839. The principal address is Royal Berkshire Hospital, London Road, Reading, RG1 5AN. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the 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 and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## 2.3. **Incoming Resources** All Income ls recognised once the charity has entitlement to the income, it is probable that the Income will be received and the amount of income receivable can be measured reliably For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, In whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's Intention to make a distribution. Where legacies have been notified to the charity, or the charity Is aware of the granting of probate, and the criteria for Income recognition have not been met, then the legacy Is treated as a contingent asset and disclosed if material. Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the League is not recognised and refer to the Executive Committee's Report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; s corresponding amount Is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment Income Is receivable. Subscriptions and grant Income are recognised in the accounts as and when receivable. Trading activities relate to Income from shops and are recognised at the point of sale ## 2.4. **Resources Expended** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will bs required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and support costs. Direct costs attributable to a single activity are allocated directly to that activity. Support costs which contribute to more than one activity and which are not attributable to a single activity are apportioned between those activities on s basis consistent with the use of resources. Shop activities relate to expenses Incurred in the operation of retail facilities and include staff costs. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating Information In support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those Incurred in connection with administration of the charity and compliance withconstitutional and statutory requirements. Grants payable (Hospital Giving) are charged in the year when the offer is made except in those cases where the offer Is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been must at the year-end are noted as a commitment, but not accrued as expenditure. Page 7 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 2.5. **Tangible Fixed Assets and Depreciation** ll assets costing more than £500 are capitalised. Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: ## Fixtures & Fittings 20% ## 2.6. **Investments** Fixed asset Investments are s form of financial instrument and are Initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date unless fair value cannot be measured reliably in which case it is measured at cost less Impairment. Investment gains and losses, whether realised or unrealised, are combined and shown In the heading 'Gains/(losses) on investments in the Statement of Financial Activities ## 2.7. **Stocks and Work in Progress** Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses. At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities. ## 2.8. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## **Interest receivable** Interest on funds held on deposit is included when receivable and the amoun can be measured reliably by the charity; this Is normally upon notification of the interest paid or payable by the Bank. ## **Operating leases** Rentals under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term. ## **Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## 2.9. **Financial Instruments** The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial Instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## 2.10. **Taxation** The charity is exempt from tax as all its income is charitable and applied for charitable purposes. ## 2.11. **Pensions** The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. ## 3. **Income from Donations and Legacies** Page 8 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** |Donations and gifts
Member subscriptions and sponsorships
Gift aid
Legacies
4.
**Income from Charitable Activities**
Charitable Activities:
Other Income from charitable activities
Shop activities
5.
**Income from Other Trading Activities**
Fundraising events
6.
**Investment Income**
Bank interest receivable
7.
**Net Income/(Expenditure)**
The net income/(expenditure) is stated after charging/(crediting):
Bad debts
Depreciation of tangible fixed assets - owned|**2025**
**Unrestricted**
**funds**
**£**
2,435
111
25
44,313|**2024**
**Total**
**funds**
**£**
3,901
36
345
1,023| |---|---|---| ||46,884|5,305| ||**2025**
**Unrestricted**
**funds**
**£**
-
343,034|**2024**
**Total**
**funds**
**£**
2,976
303,473| ||343,034|306,449| ||**2025**
**Unrestricted**
**funds**
**£**
-|**2024**
**Total funds**
**£**
620| ||**2025**
**Unrestricted**
**funds**
**£**
26,785|**2024**
**Total**
**funds**
**£**
14,296| ||**2025**
**£**
-
2,297|**2024**
**£**
71
2,722| Page 9 **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 8. **Analysis of Expenditure** |Raising funds
Charitable Activities
Raising funds
Charitable Activities|**Activities**
**undertaken**
**directly**
**£**
305,753
-|**Grant**
**funding of**
**activities**
(see note 9)
**£**
-
5,990|**Support**
**costs**
(see note 10)
**£**
18,540
11,565|**2025**
**Total**
**£**
324,293
17,555| |---|---|---|---|---| ||305,753|5,990|30,105|341,848| ||**Activities**
**undertaken**
**directly**
**£**
168,587
108,418|**Grant**
**funding of**
**activities**
(see note 9)
**£**
-
66,097|**Support**
**costs**
(see note 10)
**£**
9,152
15,893|**2024**
**Total**
**£**
177,739
190,408| ||277,005|66,097|25,045|368,147| ## 9. **Grants Payable** |.
**Grants Payable**||||| |---|---|---|---|---| |Charitable Activities
Charitable Activities
The Royal Berkshire NHS Foundation Trust
West Berkshire Breast Screening Programme|**Grants to**
**Institutions**
**£**
5,990|**Support costs**
**£**
4,801||**2025**
**Total**
**£**
10,791| ||**Grants to**
**Institutions**
**£**
66,097|**Support costs**
**£**
4,401||**2024**
**Total**
**£**
70,498| ||||**2025**
**£**
-
-|**2024**
**£**
33,076
32,500| ||||-|65,576| Grants paid to institutions, included above, are as follows: 1. Ultrasound probe £5,990 to the The Royal Berkshire NHS Foundation Trust Total Grants awarded for the previous year was £66,097 List of significant grants during 2024: 1. Therapeutic Plasma Exchange (TPE) machines £33,076, to The Royal Berkshire NHS Foundation Trust. 2. Breast Cancer Appeal- West Berkshire Breast Screening Programme launched a £130,000 fundraising campaign for which we were able to match fund a £32,500 Page 10 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 10. **Support Costs** |Employee costs
Premises expenses
General administration
Depreciation
Employee costs
Premises expenses
General administration
Depreciation|**Raising**
**funds**
**£**
1,129
12,725
4,686
-|**Charitable**
**Activities**
**£**
-
-
9,268
2,297|**2025**
**Total**
**£**
1,129
12,725
13,954
2,297| |---|---|---|---| ||18,540|11,565|30,105| ||**Raising**
**funds**
**£**
2,009
5,053
2,090
-|**Charitable**
**Activities**
**£**
1,943
-
11,228
2,722|**2024**
**Total**
**£**
3,952
5,053
13,318
2,722| ||9,152|15,893|25,045| ## 11. **Independent Examiner's Remuneration** Independent examination of the financial statements |**2025**|**2024**| |---|---| |**£**|**£**| |1,308|1,308| The Independent Examiner ’s remuneration in the previous year amounted to a fee of £500+VAT for the Examination and a further fee of £590+VAT for accounts preparation and review, for a total cost of £1,308 including VAT. The Independent Examiner ’s remuneration in the previous year amounted to a fee of £500+VAT for the Examination and a further fee of £590+VAT for accounts preparation and review, for a total cost of £1,308 including VAT. ## 12. **Staff Costs** Staff costs were as follows: |taff costs were as follows:||| |---|---|---| |Wages and salaries
Social security costs
Other pension costs|**2025**
**£**
147,448
2,627
3,555
153,630|**2024**
**£**
135,843
2,319
1,524| |||139,686| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. Page 11 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 13. **Average Number of Employees** Average number of employees during the year was as follows: |Fundraising
Charitable Activities
Administration
14.
**Tangible Assets**
**Cost**
As at 1 May 2024
Additions
Disposals
As at 30 April 2025
**Depreciation**
As at 1 May 2024
Provided during the period
Disposals
As at 30 April 2025
**Net Book Value**
As at 30 April 2025
As at 1 May 2024
15.
**Stocks**
Stock
16.
**Debtors**
**Due within one year**
Trade debtors
Prepayments and accrued income
Gift Aid rebate|**2025**
12
1
1
14
**2025**
**£**
7,827
**2025**
**£**
6,968
1,994
452
9,414|**2024**
12
1
1| |---|---|---| |||14| |||**Fixtures &**
**Fittings**
**£**
330,111
399
(2,986)| |||327,524| |||319,913
2,296
(2,986)| |||319,223| |||8,301| |||10,198| |||**2024**
**£**
7,658| |||**2024**
**£**
6,445
1,994
669| |||9,108| Page 12 ## **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 17. **Creditors: Amounts Falling Due Within One Year** |7.
**Creditors: Amounts Falling Due Within One Year**||| |---|---|---| |Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income|**2025**
**£**
20,498
62,228
8,289
1,308
92,323|**2024**
**£**
12,127
87,173
6,443
1,308| |||107,051| ## 18. **Pension Commitments** The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,555 (2024: £1,524). At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors. ## 19. **Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 May**
**2024**
**£**
1,040,155|**Income**
**£**
416,811|**Expenditure**
**£**
(341,848)|**As at 30**
**April 2025**
**£**
1,115,118| |---|---|---|---|---| ||1,040,155|416,811|(341,848)|1,115,118| ||**As at 1 May**
**2023**
**£**
1,075,598|**Income**
**£**
326,858|**Expenditure**
**£**
(362,301)|**As at 30**
**April 2024**
**£**
1,040,155| ||1,075,598|326,858|(362,301)|1,040,155| Page 13 **League of Friends of Berkshire Hospitals Notes to the Financial Statements (continued) For The Year Ended 30 April 2025** ## 20. **Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## 21. **Related Party Disclosures** There have been no related party transactions in the reporting period that require disclosure. ## 22. **Merger Disclosure** League of Friends fo Reading Hospitals (registered charity number 249956) merged with League of Friends of Berkshire Hospitals CIO (registered charity number 1206839) on 1 May 2024. The objects of the charities are the same. ## **Analyisis of principal SoFA components for the current reporting period** ||League of Friends of
Reading Hospitals|League of Friends of
Berkshire Hospitals|Combined Total| |---|---|---|---| |Total Income|-|416,811|416,811| |Total Expenditure|-|341,848|341,848| |Net Income/(Expenditure)|-|74,963|74,963| ||-|-|-| |Other gains / (losses)|||| |**Net movement in funds**|**-**|**74,963**|**74,963**| ## **Analysis of principal SoFA components for the previous reporting period** ||League of Friends of
Reading Hospitals|League of Friends of
Berkshire Hospitals|Combine Total| |---|---|---|---| |Total Income|324,951|-|324,951| |Total Expenditure|366,240|-|366,240| |Net Income/(Expenditure)|(41,289)|-|(41,289)| |Other gains / (losses)|5,846|-|5,846| |**Net movement in funds**|**35,443**|-|**35,443**| |**Analysis of net assets at the date of merger**|||| ||League of Friends of
Reading Hospitals|League of Friends of
Berkshire Hospitals|Combine Total| |Net Assets|1,040,155|-|1,040,155| |_Represented by_|||| |Unrestricted Funds|1,040,155|-|1,040,155| Page 14