Registered Charity Number 200355
THE LEAGUE OF FRIENDS OF
ST.HELIER NHS TRUST
TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
R.E.Jones & Co. Chartered Accountants 132 Burnt Ash Road Lee London SE12 8PU
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
| Trustees, Officers, Committee Members | |
|---|---|
| and other information | 1 |
| Trustees’ Report | 2-3 |
| Statement of Trustees’ Responsibilities | 4 |
| Independent Examiners Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8-10 |
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
TRUSTEES, OFFICERS, COMMITTEE MEMBERS AND OTHER INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees: Mrs V.Brundle Mrs L.Fletcher Officers: Mrs V.Brundle Chairman Mrs J.Beatty Deputy Chairman Mrs.L.Fletcher Hon.Treasurer Mr R. Burkmar Liaison Officer Committee: Mr J. Dalton – Resigned May 2023 Mrs J.Jones – Resigned December 2022 Mrs D Massey – Resigned December 2022 Mrs G. Cutting Mrs E. Guest – Resigned December 2022 Mrs J. Saker Mr S. Tarczycki – Appointed November 2022 Mrs L. Barker – Appointed November 2022 Mrs V. Renwick - Appointed March 2023 Ambassadors: Vice Presidents Mrs M.Truphet, MBE – Dec’d 25 October 2022 NHS Trust Representative: Mrs L.Witham Office: St.Helier Hospital Wrythe Lane Carshalton Surrey SM5 1AA Bankers: Santander UK plc Bootle Merseyside L30 4GB Independent Examiner: D.I.Smart, FCCA R.E.Jones & Co. 132 Burnt Ash Road Lee London SE12 8PU Registered Charity Number: 200355
-1-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees submit their report for the year ended 31 December 2022.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The League, a registered charity in England and Wales, is regulated by a set of rules approved in April 1997. Responsibility for the management of the activities of the League is vested in the 4 Officers (Chairman, Deputy Chairman, Hon. Treasurer and Hon. Secretaries) and 8 Committee Members, who are elected by the members at the Annual General Meeting held each year.
The charity has no employees. However, the charity does pay travel expenses for volunteers. No trustees have received any remuneration or received any other benefits from the charity or any related charity during the year. The Trustees are asked to maintain regular training on Trustee duties and compliance with charities legislation.
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting & Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and The Charities Act 2011.
The Officers and Committee are responsible for the management of the risks faced by the League. The major risks have been identified, assessed and controls established. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.
The trustees maintain a policy of reserves of up to one years running costs, and do not commit to purchase medical equipment unless reserves allow.
The trustees confirm that the major risks to which the charity is exposed has been reviewed, and systems and procedures have been established to identify and respond to such risks.
Major risks are defined as those with a high possibility of occurring, and would have a severe impact on operational performance, achievements, aims and reputation of the Charity.
The main risks have been identified as follows: -
Governance: difficulty recruiting officers and committee members with relevant skills.
Operational: service quality and development. Financial: adequacy of reserves, diversity of income resources.
External: adverse publicity and changes in government policy.
Laws and regulations: Compliance with the financial reporting standard in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
-2-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
(continued)
OBJECTIVES AND ACTIVITIES
The aim of the League is to provide assistance to patients and staff of St Helier Hospital, wherever required, by means of personal service in shops, office, tea bar etc. The League also provides additional amenities and equipment to patients and staff which cannot be met by the existing National Health Service framework.
The League receives various requests for equipment to be used by the hospital and staff of St Helier Hospital NHS Trust, Carshalton, and prepare a summary of projects to be considered at the officers and committee members meetings. Once accepted official orders are placed with suppliers and the League accrue for the equipment purchase.
The League holds and maintains restricted funds on behalf of the Neo Natal Unit within the Hospital. The treasurer maintains control over the income and expenditure of these units and the balance held at the year end is treated as restricted reserves on the Balance Sheet.
The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’.
ACHIEVEMENTS AND PERFORMANCE
The Statement of Financial Activities can be found on page 6. The League owns 100% of a subsidiary undertaking The Friends of St Helier Limited (Registration Number 03901259) and received donations of £Nil during the year end 31 December 2022 (£Nil during 2021).
The League receive a variety of donations/bequests from the public during the year.
The League’s total net assets at 31 December 2022 amounted to £307,766 (2021:£289,730), which already incorporates official orders for direct charitable expenditure, and Neo Natal donations, but not paid for at 31 December 2022 amounting to £7,722 (2021:£Nil) which is included within Creditors on the Balance Sheet.
The trustees confirm there are no material uncertainties about the Charity’s ability to continue as a going concern.
The trustees wish to thank St Helier hospital for use of the office facilities provided to manage the charity. The trustees also wish to thank the committee and team of volunteers for their continued support towards the charity objectives.
…………………………………….. MRS.V.BRUNDLE Chairman October 2023
-3-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees are required by the Charities Act 2011 to prepare accounts each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of its financial activities for that period. In preparing those accounts, the Trustees are required to :-
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether the policies adopted are in accordance with the Statement of Recommended Practice, ‘Accounting by Charities’ with applicable accounting standards;
-
Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
……………………………………..
MRS.V.BRUNDLE Chairman October 2023
-4-
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST FOR THE YEAR ENDED 31 DECEMBER 2022
I report on the accounts of The league of Friends of St Helier NHS Trust for the year ended 31 December 2022, which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
132 Burnt Ash Road Lee London
Darren Smart, FCCA for and on behalf of R.E.JONES & CO., Chartered Accountants
SE12 8PU October 2023
& Statutory Auditors
-5-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| INCOMING RESOURCES Donations, legacies and subscriptions Other income Investment income – bank interest Total incoming resources RESOURCES EXPENDED Direct charitable expenditure Management & administration Total resources expended NET INCOMING/(OUTGOING) RESOURCES FOR YEAR TRANSFER OF FUNDS OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS Balances brought forward at 1 January 2022 Balances carried forward at 31 December 2022 |
Notes 2 3 4 5 |
General Restricted Funds Funds £ £ 40,339 - - - - 133 - _ _ 40,472 - _ _ 20,038 - 2,398 - _ _ 22,436 - _ _ 18,036 - (2,382) 2,382 - - _ _ 15,654 2,382 286,654 3,076 _ _ 302,308 5,458 |
_ |
|---|---|---|---|
| _ _ |
-6-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022
| FIXED ASSETS Investments CURRENT ASSETS Debtors Cash at bank and in hand CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS Unrestricted fund Restricted fund |
Notes £ 6 7 28,826 294,802 _ 323,628 8 16,780 _ 9 9 |
2022 £ £ 2 27,886 266,838 _ 294,724 4,996 _ 307,764 _ 307,766 _ 302,308 5,458 _ 307,766 |
2021 £ 2 289,728 _ 289,730 _ 286,654 3,076 _ 289,730 |
|---|---|---|---|
Agreed by the Officers and Committee on ……………..
……………………………….
MRS.V.BRUNDLE Trustee
October 2023
-7-
THE LEAGUE OF FRIENDS OF ST HELIER NHS TRUST NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
1. ACCOUNTING POLICIES
General Information
The League of Friends of St.Helier NHS Trust is a charity registered in England & Wales. The address is St.Helier Hospital, Wrythe Lane, Carshalton, Surrey SM5 1AA.
Basis of Accounting
The financial statements have been prepared in accordance with Accounting & Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom & Republic of Ireland (FRS102) and The Charities Act 2011 and UK General Accepted Accounting Practice, effective from 1 January 2015.
Income Resources
Incoming resources are recognised when received, or when the charity becomes legally entitled to income and can be measured with sufficient reliability.
Direct Charitable Expenditure
All expenditure is accounted for on an accruals basis.
All direct expenditure represents gifts of equipment made to the St.Helier NHS Trust and also administration expenditure incurred by the charity. Expenditure is recognised when an official order is made to purchase the equipment.
Taxation
The League of Friends of St.Helier NHS Trust is a registered charity and if exempt from taxation to the extent that any income and gains are applied to its charitable purposes.
Value Added Tax
Value Added Tax is not recoverable by the Charity, and as such, is included in the relevant costs in the Statement of Financial Activities.
-8-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
(continued)
| Unrestricted Restricted Funds Funds £ £ 2. DONATIONS, LEGACIES AND SUBSCRIPTIONS Donations, legacies and Voluntary income 40,339 - Donations from The Friends of St.Helier Limited - - _ _ 40,339 - _ _ 3. OTHER INCOME Fund raising activities : - - _ _ - - _ _ 4. DIRECT CHARITIABLE EXPENDITURE Gifts to The St.Helier Hospital and patients 20,038 _ _ 20,038 _ _ 5. MANAGEMENT AND ADMINISTRATION Office and general expenses 998 - Accounts/Independent examination 1,400 - _ ______ 2,398 - |
_ |
Total 2022 £ 40,339 - __ 40,339 _ - - 20,038 20,038 998 1,400 ___ 2,398 |
_ |
Total 2021 £ 34,184 - __ 34,184 _ - - 3,180 3,180 180 1,600 ___ 1,780 |
|---|---|---|---|---|
6. INVESTMENTS
The League has one wholly owned subsidiary, The Friends of St Helier Limited (Registration Number 03901259) which is registered in England and Wales. The Company runs a shop and tea room at the hospital site, which is wholly run by volunteers. The Shareholders Funds of the Limited Company as at 31 December 2022 amounts to £6,705 (2021:overdrawn (£19,575)).
-9-
THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
(continued)
| 7. DEBTORS Friends of St.Helier Limited (see note 6) Other debtors 8. CREDITORS Amounts falling due within one year: Direct Charitable Expenditure - Official Orders agreed Other creditors 9. MOVEMENT IN FUNDS Balance at 1 January Resources Resources 2022 incoming Outgoing £ £ £ Unrestricted Funds 286,654 40,472 (22,436) Restricted Fund : - Neo Natal 3,076 - - _ _ _ 289,730 40,472 (22,436) |
2022 £ 28,826 - _ 28,826 _ 7,722 9,058 _ 16,780 _ Transfers Between Funds £ (2,382) 2,382 _ - |
2021 £ 27,886 - _ 27,886 _ - 4,996 _ 4,996 _ Balance at 31 December 2022 £ 302,308 5,458 _ 307,766 |
|---|---|---|
| __ |
The Restricted Neo Natal Ward funds are given by the families of former patients and by public donations. The League of Friends of St Helier do not recognise the income and expenditure for this ward, and transfer funds to the specific ward on request.