**Registered Charity Number 200355**
## **THE LEAGUE OF FRIENDS OF**
**ST.HELIER NHS TRUST**
## **TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
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 2024**
|Trustees, Officers, Committee Members||
|---|---|
|and other information|1|
|Trustees’ Report|2-3|
|Statement of Trustees’ Responsibilities|4|
|Independent Examiner’s 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 2024**
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 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 2024**
The Trustees submit their report for the year ended 31 December 2024.
## **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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TH
FTH
TR
USTEES, REP
EN
DECEMBER 20
contlnued
OBJECTIVES AND AcnwTIES
The aim of the League Is to provide assistance to patients and Staff of St Heller Hospital,
WreVer Tequired. by means of personal semce in a shop, office. tea bar etc. The League also
provides additional amenib'es and equipment to patients and staff whith cannot b8 met by the
existy'ng Nat)al HeaFth Servic& framework
The League receives varbous requests for equipment to be used by the hospital and staff of St
Hdier Hospital NHS Trust, Carshalton. and prepare a Summary of prciects to be considered at
the officérs and ccffimittee members meetings. Once accepled oTrial orders are placed with
Suppliers and the League accwe for the equipment purchase.
The League holds and maintains restsed funds on behalf of the Neo Natal Unf( within the
H08Pital. The treasurer maintains control over the income and expenditure of this unit and the
balance held at the year end r8 tre8ted as restrthd res8rves on the Balance SheeL
The Trustees confim7 that they havè ccffiplied with the duty in Section 4 of the Charities Act
2011 to have due regard to the Charity Commission's general guidance on public b8nefft.
'Ch8rities and Public Benefit,.
ACHIEVEMENTS AND PERFORMANCE
The Statement of Financhgl Aththe$ can be found on p8ge 6. The League owns 100% of a
subsidiary undertaking The Friends of St Heller Limited {Registration Number 03901259) and
recewed donations of £43,802 durtng the year end 31 December 20241£71,878 during 20231.
The League receive a varlety of donalionslbequests from the puNic during the year.
The League's total net assets at 31 December 2024 amounted to £271,862 12023.'£311,496),
whith already incorporates offic4al (terS for direct charitable expenditure, and Neo Natsl
donatsons, but not paid for at 31 December 2024 amounting to £Nil {2023'.£NiD which is included
vthin Creditrjrs on the Balance Sheet.
The trustees conflm there are no material uncertainties about the Charlty'$ abllity to continue as
a going concern.
The trustees wish to thank St Heller h¢)wt81 fcK use of the office facilities provided to manage
the charity. The trustees also wish lo thank Ihe cw*miltee and team of vOneT$ for IheiT
¢xntinued support towards the charty objectives.
JAMES EDWARD DA
Chalrnian
S•ptember 2025
TON
AG
E OF FRIENDS OF THE
TEES, RESPONS
M8ER
The Trustees are required by the Charities Act 2011 to prepare accounts oach financial y8ar
which give a true and fair view of the state of affairs of the charity * the end of the financial year
and of its financial activities for that period. In weparing those acxounts. the Trustees are
required to :_
Select suitsble accounting ple& and then apply thtsm con3iStenty,'
Make judgements and estimetes that are reasonable and prLKlent;
Stste whether the p)licies adopted are in aceordan¢e with the Statsment of
Recommended Practice, 'AecountirwJ by Charities, wiiti applicable a¢counting
standards..
Prepare the accounts on the going CareM ba818 unless it18 Inappropriate to presume
that the charity wtll continua in bu$lnes$.
The Trustees are responst>le for keeping proper 8ccountlng re¢or(Is which disclose with
raascmable accuracy al any time. the financial position of the charity and enable them to ensure
that the aceounts cc4nply with the Charibes Act 2011. They are elso responsible for
safeguarding the assets of the company and hence for taklng reasonthle steps for the
preventson and delection of fraud and other irregularities.
JAME
EDWARD DALTON
Chairnian
Septsmber 2025
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
## **THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
I report on the accounts of The league of Friends of St Helier NHS Trust for the year ended 31 December 2024, 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
September 2025
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## **THE LEAGUE OF FRIENDS OF THE ST HELIER NHS TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2024**
|**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 2024
Balances carried forward at
31 December 2024|Notes
2
3
4
5|General
Restricted
Funds
Funds
£
£
**85,845**
**-**
**-**
**-**
**-**
**2,760**
**-**
**_______**
**_______**
**88,605**
**-**
**_______**
**_______**
**124,147**
**-**
**4,091**
**-**
**_______**
**_______**
**128,238**
**-**
**_______**
**_______**
**(39,633)**
**-**
**(13,831)**
**13,831**
**-**
**-**
**_______**
**_______**
**(53,464)**
**13,831**
**308,102**
**3,394**
**_______**
**_______**
**254,638**
**17,225**
|**_**
|
|---|---|---|---|
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LEAG
OFF
ST
AT
EM8ER 2024
FIXED ASSErs
Inv¢stments
CURRENT ASSErs
Dabtors
Cash at bank and In hand
29,870
243,850
28.826
289,502
271720
318.328
CREDITORS
Amounts falllng due wllhln one
year
1.860
6,834
NET CURRENT ASSETS
271,860
311.494
TOTAL ASSETS LESS
CURRENT LIABILITIES
271.862
311.496
FUNDS
Unreslri¢ted fund
Restricted fund
254637
17.225
308,102
3.394
271.862
311,496
Agre8d by th8 oificars and Crynmittegon .................
MRS.L A FLEfcHER
Tru8ta•
September 2025
**THE LEAGUE OF FRIENDS OF ST HELIER NHS TRUST NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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 2024**
|**(continued)**
Unrestricted
Restricted
Funds
Funds
£
£
**2.**
**DONATIONS, LEGACIES AND**
**SUBSCRIPTIONS**
Donations, legacies and
Voluntary income
42,043
-
Donations from The Friends of
St.Helier Limited
43,802
-
_______
_______
85,845
-
_______
_______
**3.**
**OTHER INCOME**
Fund raising activities :
-
-
_______
_______
-
-
_______
_______
**4.**
**DIRECT CHARITIABLE**
**EXPENDITURE**
Gifts to The St.Helier Hospital
and patients
124,147
_______
_______
124,147
_______
_______
**5.**
**MANAGEMENT AND**
**ADMINISTRATION**
Office and general expenses
2,231
-
Accounts/Independent
examination
1,860
-
_______
______
4,091
-
|_
|
|---|---|
||_
_
|
## **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 2024: amounts to £2,192 (2023 amounts to overdrawn (£10,281)).
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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 2024**
## **(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
2024
incoming
Outgoing
£
£
£
Unrestricted Funds
308,102
88,604
(128,238)
Restricted Fund :
- Neo Natal
3,394
-
-
_______
_______
_______
311,496
88,804
(128,238)
|2024
£
28,826
1,044
_______
29,870
_______
-
1,860
_______
1,860
_______
Transfers
Between
Funds
£
(13,831)
13,831
_______
-
|2023
£
28,826
-
_______
28,826
_______
-
6,834
_______
6,834
_______
Balance at
31 December
2024
£
254,637
17,225
_______
271,862
|
|---|---|---|
||__
__
||
||__
||
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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