**Registered Charity Number 200355**
## **THE LEAGUE OF FRIENDS OF**
## **ST.HELIER NHS TRUST**
## **TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
T&K Accounting Group Accountants, Tax Advisors and Business Consultants 69, Banstead Road Carshalton SM5 3NP
## **THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **CONTENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|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 2023**
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: Mrs L Barker Mrs G Cutting Mrs V Renwick Mrs J Saker Mr S Tarczycki Mr J Dalton – Resigned May 2023 Mrs D Massey – Resigned January 2023 Office: St.Helier Hospital Wrythe Lane Carshalton Surrey SM5 1AA Bankers: Santander UK plc Sunderland SR43 4FW Independent Examiner: V Shanmugasarma FCMA, CGMA, AIA T&K Accounting Group 69 Banstead Road Carshalton Surrey ` SM5 3NP Registered Charity Number: 200355
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**THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
The Trustees submit their report for the year ended 31 December 2023.
## **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. Secretary) and 5 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.
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**THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
**(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 a shop, 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 this unit 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 £71,878 during the year end 31 December 2023 (£2,618 during 2022).
The League receive a variety of donations/bequests from the public during the year.
The League’s total net assets at 31 December 2023 amounted to £311,496 (2022:£307,766), which already incorporates official orders for direct charitable expenditure, and Neo Natal donations, but not paid for at 31 December 2023 amounting to £Nil (2022:£7,722) 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 2024**
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**THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
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 2024**
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
I report on the accounts of The league of Friends of St Helier NHS Trust for the year ended 31 December 2023, 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.
69 Banstead Road Carshalton. Surrey SM5 3NP
V Shanmugasarma FCMA for and on behalf of T & K Accounting Group Accountants, Tax Advisors and Business Consultants
October 2024
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## **THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|**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 2023
Balances carried forward at
31 December 2023|Notes
2
3
4
5|General
Restricted
Funds
Funds
£
£
**94,976**
**-**
**-**
**-**
**-**
**1,850**
**-**
**_______**
**_______**
**96,826**
**-**
**_______**
**_______**
**88,459**
**-**
**4,637**
**-**
**_______**
**_______**
**93,096**
**-**
**_______**
**_______**
**3,730**
**-**
**2,064**
**(2,064)**
**-**
**-**
**_______**
**_______**
**5,794**
**(2,064)**
**302,308**
**5,458**
**_______**
**_______**
**308,102**
**3,394**
|**_**
|
|---|---|---|---|
||||**_**
**_**
|
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## **THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **STATEMENT OF FINANCIAL POSITION**
## **AS AT 31 DECEMBER 2023**
|**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**
**289,502**
**_______**
**318,328**
8
**6,834**
**_______**
9
9|2023
£
£
**2**
28,826
294,802
_______
323,628
15,864
_______
**311,494**
**_______**
**311,496**
**_______**
**308,102**
**3,394**
**_______**
**311,496**
**_______**|2022
£
2
307,764
_______
307,766
_______
302,308
5,458
_______
307,766
|
|---|---|---|---|
|||||
Agreed by the Officers and Committee on ……………..
**……………………………….**
## **MRS.V.BRUNDLE Trustee**
October 2024
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**THE LEAGUE OF FRIENDS OF ST HELIER NHS TRUST NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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.
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**THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
|**(continued)**
Unrestricted
Restricted
Funds
Funds
£
£
**2.**
**DONATIONS, LEGACIES AND**
**SUBSCRIPTIONS**
Donations, legacies and
Voluntary income
23,098
-
Donations from The Friends of
St.Helier Limited
71,878
-
_______
_______
94,976
-
_______
_______
**3.**
**OTHER INCOME**
Fund raising activities :
-
-
_______
_______
-
-
_______
_______
**4.**
**DIRECT CHARITIABLE**
**EXPENDITURE**
Gifts to The St.Helier Hospital
and patients
88,459
_______
_______
88,459
_______
_______
**5.**
**MANAGEMENT AND**
**ADMINISTRATION**
Office and general expenses
2,345
-
Accounts/Independent
examination
2,292
-
_______
______
4,637
-
|_
|Total
2023
£
23,098
71,878
______
94,976
______
-
______
-
______
88,459
______
88,459
______
2,345
2,292
______
4,637
|_
|Total
2022
£
40,339
-
______
40,339
______
-
______
-
______
20,038
______
20,038
______
998
1,400
______
2,398
|
|---|---|---|---|---|
||_
_
||_
_
||
||_
_
||_
_
||
||_
_
||_
_
||
## **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 2023: amounts to overdrawn (£10,281) (2022 amounts to £6,705).
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**THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2023**
## **(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|2023
£
28,826
-
_______
28,826
_______
-
6,834
_______
6,834
_______|2022
£
28,826
-
_______
28,826
|
|---|---|---|
|||_______
7,722
8,142
_______
15,864
_______|
## **9. MOVEMENT IN FUNDS**
|
Unrestricted Funds
Restricted Fund :
- Neo Natal|Balance at
1 January
2023
£
302,308
5,458
_______
307,766
|
Resources
Resources
incoming
Outgoing
£
£
96,825
(93,096)
-
-
_______
_______
96,825
(93,096)
|Transfers
Balance at
Between
31 December
Funds
2023
£
£
2,064
308,102
(2,064)
3,394
_______
_______
-
311,496
|
|---|---|---|---|
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.
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