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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 204050

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

QUEEN VICTORIA INSTITUTE FUND

Vale & West Chartered Accountants Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

QUEEN VICTORIA INSTITUTE FUND

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

QUEEN VICTORIA INSTITUTE FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

This report incorporates the financial statements of the Queen Victoria Institute (QVI) Fund for the year ended 31st March 2022. These financial statements, presented by the QVI Trustees, have been prepared in accordance with the accounting policies set out below and comply with the Fund's amended Trust deed, the Charities Act 1993, and the Charities SORP 2005 as applicable to smaller charities.

In the period under review, the work of the charity continued to be affected by the coronavirus pandemic. There were a number of reasons for this:

This had an impact on the income received by the charity. In addition, the charity has not been able to resume its domiciliary service.

Page 1

QUEEN VICTORIA INSTITUTE FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES Objectives and aims

Background

The 'Queen Victoria Institute for nursing the sick poor of Reading', was founded in 1897 to provide domiciliary nursing for people in Reading who could not afford medical care. The QVI employed nurses who provided their services free. By the 1930's QVI had also developed a service for over 10,000 subscribers who effectively insured against the cost of nursing. Over 40 local firms subscribed to the service for their employees. At its height, QVI employed 23 nurses and undertook some 78,000 visits per year. The 1946 National Health Service Act changed the role of QVI. From 1 July 1948, Reading Borough Council became responsible for domiciliary nursing and an agreement was reached between the borough and the Charity. The nurses became employees of the council. Since then and over the years, the Institute has gradually redefined its purpose. Up to 1972, the nurses provided night time assistance in people's homes.

Objectives

Nowadays, QVI provides affordable foot care services for people who are over 60 or unable to manage their own foot care due to disability or a medical condition. The growing number of people living with diabetes and/ or living with the effects of a stroke means that the charity's services are needed more than ever. The charity provides a clinic at 17 St John's Road, RG1 4EB, and also oversees the delivery of foot care services at its satellite clinics in Earley and at Huntley Place, in Green Park in South Reading. The Charity's aims are to accept all who are qualified to receive treatment either immediately or after a short period on a waiting list; to enhance the quality of life for the elderly; to maintain mobility into old age; and to provide a friendly and welcoming atmosphere at the Clinic.

QVI serves patients who reside in a clearly defined area of benefit which encompasses the administrative areas of Reading Borough Council and of Earley Town Council. The charity has a patient eligibility policy, which it reviews regularly to ensure that its services are accessed by individuals who need them.

The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit. All the charitable aims and charitable activities of the QVI are for the public benefit as defined and described in the Charity Commission's guidance Charities and Public Benefit. Specifically, the Trustees regularly review the level of fees charged to our beneficiaries and whether the fees charged prevent a significant proportion of our intended beneficiaries from using the services provided. At approximately half the commercial rate, Trustees have concluded that the fees are modest and affordable.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure and Governance

The powers of the Fund, which is unincorporated, are (as set out in the Scheme originally dated 11th November 1901) comprised in a declaration of trust for a Charity called The Queen Victoria Institute for Nursing the Sick Poor of Reading and Earley subsequently varied by a second schedule sealed on 14th April 1959.

The Fund is governed by its Trustees. One of our Trustees, Mark Goldup, acts as Treasurer. The Trustees who served during the year are listed in the introduction to this report.

Page 2

QUEEN VICTORIA INSTITUTE FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Two Trustees are nominated by Reading Borough Council, one by Earley Town Council and up to seven others are co-opted either by personal recommendation via the existing trustees or following advertising through the newsletter circulated by Reading Voluntary Action, a local infrastructural voluntary sector organisation which serves Greater Reading. A spread of expertise is aimed for. As part of their induction, new trustees are given a verbal description of the Charity's activities and invited to a trustees' meeting on an observer basis. In addition, a handbook describing the Charity's functions and a follow-up visit to the clinic premises, enable new trustees to watch the charity in action.

However, it is worth noting that recent attempts at recruiting a trustee have not been successful.

FINANCIAL REVIEW

Review of the Accounts

A statement of the financial activities of the fund for the year ending 31st March 2022 is appended to this report.

Income from the flat above the main clinic

A flat above the clinic provides income which is used in the running of the clinic. Voids and repairs reduce this income to varying degrees.

Investment policy and performance

Our capital funds, derived from our original endowments, are invested in five specialised Charity Collective Investment Funds. Income from the funds is used in the general running of the charity. The Trustees have continued to consider their holdings.

Stock Market fluctuations are likely to affect future dividends, which are also used in subsidising the service.

Reserves Policy

The Trustees hold a minimum of two months' normal running costs at all times in the current account and total cash reserves, equal to at least three months expected expenditure. It is their aspiration to increase this to four to six months. It is the Trustees' opinion that this is an adequate financial cushion to even out cash flow variations in-year, without the need to realise the long-term assets.

Asset Cover for funds

The Trustees confirm that assets are sufficient to ensure the continued operation of the charity. Accounts have been prepared on an accruals basis and trustees confirm that they consider the charity a going concern.

Page 3

QUEEN VICTORIA INSTITUTE FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Management

The footcare service is delivered through two teams, the Foot Health professionals and an administrative team. For clinical services, QVI currently contracts the services of up to three self-employed footcare professionals. Prior to the pandemic, the operation of the service was summarised in the trustees' annual business plan. This year, our objectives have been reviewed at each meeting, and have been enshrined in our Continuity Plan. From the time the clinic re-opened in October 2020, the day to day performance was reported on a regular basis to the Trustees by Ann Westgarth (Trustee), to whom the Trustees owe a deep debt of gratitude.

A major change in trustee practice has been to use video conferencing for our meetings. The trustees thank Jan Digby (Trustee) for her assistance and advice on IT matters, and her support with the Zoom software used for the QVI meetings.

Insurance, Health and Safety and Safeguarding

The Clinic and the Flat above the clinic are covered by a suitable Buildings Insurance Policy which also includes Public Liability. The Trustees and the staff (but not the Foot Health Professionals) are all covered by the Fund's Professional Indemnity Insurance. Procedures are in place to ensure that the Clinic's operations are fully compliant with relevant Health and Safety legislation. These procedures are periodically reviewed to ensure that they continue to meet any changes in the legislation. All Foot Health Professionals working at the Clinic must annually provide evidence of their professional insurance cover. All reception staff and Foot Health Professionals are DBS checked. Our insurers were kept abreast of all changes in the operation of the clinics throughout the year, and were very supportive of the stop-start pattern of operation.

Staffing

The service continues to be provided on the basis of two days per week, and staff have been contracted accordingly. It has proved impossible to recruit a clinic manager/administrator since the re-opening of the service, so the receptionists were offered an enhanced job description and remuneration to cover some of the administrative duties usually delivered by the manager. This has proved successful in the short term, but makes it difficult to factor in both planned and unplanned staff absences. The trustees are most grateful to the staff for their flexibility and commitment in this difficult period.

Marketing and Fundraising

The significant marketing effort required to re-open the clinic noted last year continued in the period covered by this report. Once again, the Trustees are very grateful to Ann Westgarth and the staff at the clinic for their work in this area.

At the same time and more than ever before, the Trustees wish to thanks funders who have contributed to the running of the service. Of particular note are:

Achievement and Performance in 2021/22

The Trustees' primary objectives for the year were to

Page 4

QUEEN VICTORIA INSTITUTE FUND

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

204050

Principal address

17 St John's Road Reading Berkshire RG1 4EB

Trustees

Cllr Rose Williams (appointed 1.6.21) Cllr Irene Khayinza Mrs Sara Uren Ms Ann Westgarth Mrs Janet Digby Dr Deborah Jenkins Mr Richard Mark Goldup Cllr Karen Rowland

Independent Examiner

Vale & West Chartered Accountants Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Advisers

Investment advisers

The respective Investment Managers of 5 (Specialist Charity) Collective Investment funds (as listed in the Notes to the Financial Statements)

Property advisers

From 1st June 2020, the trustees have managed their property themselves. Prior to that date, the flat above the clinic was managed by Haslams on behalf of the trustees

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 7th December 2022

.................................................................

Mr Richard Mark Goldup - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF QUEEN VICTORIA INSTITUTE FUND

Independent examiner's report to the trustees of Queen Victoria Institute Fund

I report to the charity trustees on my examination of the accounts of Queen Victoria Institute Fund (the Trust) for the year ended 31 March 2022.

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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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 content 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.

L P Gardner FCA Vale & West Chartered Accountants Victoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

6/12/22 Date: .............................................

Page 6

QUEEN VICTORIA INSTITUTE FUND

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

31.3.22
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
11
Charitable activities
Chiropody Clinic
38,621
Investment income
2
23,382
Total
62,014
EXPENDITURE ON
Raising funds
Investment management costs
3
-
-
Charitable activities
Chiropody Clinic
64,583
Total
64,583
Net gains on investments
44,409
NET INCOME
41,840
RECONCILIATION OF FUNDS
Total funds brought forward
533,036
TOTAL FUNDS CARRIED FORWARD
574,876
31.3.21
Total
funds
£
1,029
24,509
18,057
43,595
2,147
2,147
47,969
50,116
79,015
72,494
460,542
533,036

The notes form part of these financial statements

Page 7

QUEEN VICTORIA INSTITUTE FUND

BALANCE SHEET 31 MARCH 2022

Notes
FIXED ASSETS
Tangible assets
7
Investments
8
CURRENT ASSETS
Stocks
9
Debtors
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
TOTAL FUNDS
31.3.22
Unrestricted
funds
£
97,786
456,630
554,416
691
1,977
21,167
23,835
(3,375)
20,460
574,876
574,876
574,876
574,876
31.3.21
Total
funds
£
100,593
412,220
512,813
401
139
21,942
22,482
(2,259)
20,223
533,036
533,036
533,036
533,036

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Dr Deborah Jenkins - Trustee

............................................. Mr Richard Mark Goldup - Trustee

The notes form part of these financial statements

Page 8

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis 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 activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 9

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

2. INVESTMENT INCOME

Rents received
Other fixed asset inv - UnFII
3.
INVESTMENT MANAGEMENT COSTS
Property management costs
31.3.22
£
8,335
15,047
23,382
31.3.22
£
-
31.3.21
£
6,980
11,077
18,057
31.3.21
£
2,147

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.22 31.3.21
Chiropody 2 1
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,029
Charitable activities
Chiropody Clinic
24,509
Investment income 18,057
Total 43,595

continued...

Page 10

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
EXPENDITURE ON
Raising funds
Investment management costs 2,147
2,147
Charitable activities
Chiropody Clinic
47,969
Total 50,116
Net gains on investments 79,015
NET INCOME 72,494
RECONCILIATION OF FUNDS
Total funds brought forward 460,542
TOTAL FUNDS CARRIED
FORWARD 533,036
7. TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 April 2021 and 31 March 2022 160,349
DEPRECIATION
At 1 April 2021 59,756
Charge for year 2,807
At 31 March 2022 62,563
NET BOOK VALUE
At 31 March 2022 97,786
At 31 March 2021 100,593

continued...

Page 11

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8. FIXED ASSET INVESTMENTS

8. FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2021 412,220
Revaluations 44,410
At 31 March 2022 456,630
NET BOOK VALUE
At 31 March 2022 456,630
At 31 March 2021 412,220
There were no investment assets outside the UK.
Cost or valuation at 31 March 2022 is represented by:
Listed
investments
£
Valuation in 2020 333,205
Valuation in 2021 79,015
Valuation in 2022 44,410
456,630
9. STOCKS
31.3.22 31.3.21
£ £
Stocks 691 401
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£ £
Other debtors 139 139
Prepayments and accrued income 1,838 -
1,977 139

continued...

Page 12

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Taxation and social security
Other creditors
12.
MOVEMENT IN FUNDS
Unrestricted funds
Expendable endowments
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Expendable endowments
62,014
TOTAL FUNDS
62,014
Comparatives for movement in funds
Unrestricted funds
General fund
Raffle fund
Expendable endowments
TOTAL FUNDS
At 1.4.21
£
533,036
533,036

Resources
expended
£
(64,583)
(64,583)
At 1.4.20
£
11,720
2,565
446,257
460,542
460,542
31.3.22
31.3.21
£
£
1,784
334
247
-
1,344
1,925
3,375
2,259
Net
movement
At
in funds
31.3.22
£
£
41,840
574,876
41,840
574,876
Gains and
Movement
losses
in funds
£
£
44,409
41,840
44,409
41,840
Net
movement
At
in funds
31.3.21
£
£
-
11,720
-
2,565
72,494
518,751
72,494
533,036
72,494
533,036

continued...

Page 13

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
Expendable endowments
43,595
TOTAL FUNDS
43,595
A current year 12 months and prior year 12 months combined
Unrestricted funds
General fund
Raffle fund
Expendable endowments
TOTAL FUNDS
Resources
Gains and
Movement
expended
losses
in funds
£
£
£
(50,116)
79,015
72,494
(50,116)
79,015
72,494
position is as follows:
Net
movement
At
At 1.4.20
in funds
31.3.22
£
£
£
11,720
-
11,720
2,565
-
2,565
446,257
114,334
560,591
460,542
114,334
574,876
460,542
114,334
574,876

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
Expendable endowments 105,609 (114,699) 123,424 114,334
TOTAL FUNDS 105,609 (114,699) 123,424 114,334

continued...

Page 14

QUEEN VICTORIA INSTITUTE FUND

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 15

QUEEN VICTORIA INSTITUTE FUND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

31.3.22 31.3.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 11 1,029
Investment income
Rents received 8,335 6,980
Other fixed asset inv - UnFII 15,047 11,077
23,382 18,057
Charitable activities
Chiropody clinic fees 34,594 14,198
Shop income 1,108 461
Grants 2,919 9,850
38,621 24,509
Total incoming resources 62,014 43,595
EXPENDITURE
Investment management costs
Property management costs - 2,147
Charitable activities
Wages 16,110 7,974
Foot health professional fees 24,883 18,471
Cleaning & waste disposal 3,782 2,082
Satellite clinic costs 1,182 200
Cost of shop 2,369 320
Stock movement (290) 1,237
48,036 30,284
Support costs
Management
Rates and water 809 809
Insurance 1,755 1,814
Light and heat 1,155 940
Telephone 674 583
Postage and stationery 423 -
Carried forward 4,816 4,146

This page does not form part of the statutory financial statements

Page 16

QUEEN VICTORIA INSTITUTE FUND

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

FOR THE YEAR ENDED 31 MARCH 2022
31.3.22 31.3.21
£ £
Management
Brought forward 4,816 4,146
Advertising - 312
Sundries 2,421 776
Staff Welfare 100 -
7,337 5,234
Finance
Bank charges 1,122 1,118
Computer costs 1,080 517
Freehold property 2,807 2,807
5,009 4,442
Information technology
Repairs and renewals 1,995 5,369
Governance costs
Accountancy and legal fees 2,206 2,640
Total resources expended 64,583 50,116
Net expenditure before gains and losses (2,569) (6,521)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments 44,409 79,015
Net income 41,840 72,494

This page does not form part of the statutory financial statements

Page 17