**www.brightonhospitalfriends.org.uk Registered Charity No. 209414** 37 St George’s Road Brighton, BN2 1ED office@brightonhospitalfriends.org.uk 01273 664936 ## **UNAUDITED FINANCIAL STATEMENTS & TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2020** Donation from Waitrose Community Fund _‘Small Acts of Friendship helps us deliver a higher quality of care which is a real boost for everyone’s wellbeing.’_ Dr Katherine Hurt, Respiratory Consultant _‘Our work is so worthwhile. It’s lovely to give something back and to see the difference it can make to patients.’_ Robert Griffiths, Volunteer Working with the NHS across Brighton & Hove by raising money for equipment and services to support patient well-being RECtST£RED CHARITY NiNBER: 209414 REPORTOF THE TRU UNAU TATE ED31sfDECE R 2020 FOR FIUEN Ho PTtA Chwith How Limi￿1 BrÉghu)n BN2 9QA FRIENDS OF RIGHTON HOVE HOSPITALS COlaENTS OF TEIE FINANCL4L sfATEMEYrs R THE YEAR Ehry)£D 31ST DECETrIBER 21)20 Report of the Thist¢¢s dep¢ndeBt Ei*minePs Report 12 StatemeD¢ of Th44el*l Activlti 13 Baignee Shvt 14 Notes to Ibe FiMttci*l St*temrnts 15 to 25 FRIENDS OF BIUG AND HOVE H PITAts REPORT OF THE TRusfEES FOR THE YEAR Ef4DED 31ST DECEMBER 21b20 The tn￿te¢S ryewt their rwt with the filla￿la1 statetnerts of Ihe dwity for the yew ended 31st December 2020. The truste¢s have the provisions of Accounttn8 and R4￿rt[D8 by Clwiti¢s' Statement of Recommended Pt￿tiL applicable to chariiies prepariDg their acco￿ in a¢￿)rdall¢¢ with the Fina￿￿al Rq)orting Stand8rd applic•ble in the UK and Republic of Ireland IFRS 102) (efftttive l January 2019). OR)EcfTv£s AND AcrivrriKs Objectives and aims The Charity's principa] Iljj￿¢￿ye is to raise ftmds subscriptsofj8 don￿11￿￿ fiMJthtising events and le8acies ￿ pmide additional equipment and amenitie5 for patients, visitOf5 aod of the NHS TnR*s servin8 the communities ofBrighton & Hov¢ and NeWhav￿L tn 2020 the NHS Tru5tS SUPPOrted w¢re: - Brightoll and Suwx University Hospitsls NHS Trust . Suss¢x Community NHS Fowid&ion Tru Publlc benefit The Exrfutive Committee Confirm that thry Iwe Eefur¢d to the guidance conts1n￿ in th¢ Charity CA)mmission'$ 8eneral guidance on public benefit when reviewing the Clwity's aims aTKI objectives and in the p]anntll8 of firture activities. IETr4DS OF BIUCHTON ANDHOV ospTr REPORT OF THE TRusfEES FOR THE YEAR ENDED JIST DECEMBER 2020 Chairman's report This T¢POrt for charitable arttvities for 2020 refl￿ts the ¢)peratioThs of FriaKLs of Brightort & Hove H05Pitals during Government restridioJ]s du¢ to C4)vid-19 pwdemic. At th¢ time of Writi￿ Spring 2021, the Fri¢nds continue to work within current national guidelines limitsng a¢tiVilie5 around ffijndraising. face to f￿¢ communications and networking. Trustees tmTe develop&1 agile ways of working the aiffjs of the cbarity to i* ED¢t and to continue supportin8 patients and sthff at NHS H05Pitals in Bri8hton & Hov¢. llYTRODUCTION Chairnw Glynn Joneswrit This is perhaps the most difficult ye4r th¢ ￿ltity f8Lzd sin¢¢ its Creati(￿ and yet despits all th¢ challenges that the Covid Pandemic presented for ow Tn&¢es al￿ volim¢eeE5 and those who we work ¢losety with in the IIKal NHS. rn￿h w&s still achieved to tht dedication and ￿10￿ whith w&8 by so many throu8hout the year. ACHIEVEI¥IETr4T AI¥D PERFORMANCE quipme4t and Services provided During 2020, total fi￿dIng of £81,764.57 wovKled SUFPOrt for eqUI￿t athl s¢rvices for. Small Acts of Friendship: Year 4: £30,1)IKJ. Equipment for wards a￿1 departnwts at Brigh￿ 8nd Su$5ex UniY￿s1ty H￿Il&1S NHS TnLSt (Royal s￿seX Cow]ty Hospital).. £38,369.17. Equipment for Sussex Communty NHS Foundation TnJsL' rJ.145.70. Equtpment and ServI￿S for Sussex Pathet5hip NHS Foundation T1￿. £9.Ofil.68. Externa] fimdin8 to supwTrrt Scnth wovidtThg PPE: £1.189.Ir2. A full Itst of equipment fi￿ded is OD 6. How Yourmthy Was Spat All the ¢quipmem and seryices we fimded throu8h0￿ the year wer¢ f0tyj￿ed trrtally on improviDg the patient ¢xperienee whilst in hospi￿. We worked very closely with our colleague5 the NHS to enslrre at)ythin8 your FTietuLs reatly does go straight to the patienl this year becausc of the enorni(MJS PTessure placed on NHS sthff directty as a re5uEi of the At the start of 2020 Frtends of ￿]shIon & Hove HospiiaIs had plaIM￿ a full schedule of events dvYelop&l by Fundraisa Katy Wells WI￿ began w(xking with theFTiends in Autumn 2019. Then the pandemic began andthe frst lkn in Marth 2020 halted all events and to face filndraistng. The Fraends quickly pivoted to offff supp)rt ftsF NHS Staff wkn it was nM)St n¢ede41 This included staff ￿lfare pxk free refreshments on wards for all staff. new bedding for Tknckn5 ovffnigbt ¥o)n)mKMlation and w0￿1ng with Brithton Scrnb Hub to provide PPE in the early days ofthe [￿dern1 For yervic¢ users an w requ&< from Mill View Hospital provided fimding to wovide ￿rtai￿CDt devices for patients I(￿k¢&dOWn ID th¢ir rTh)rns uttabl¢ to access *tivittes a￿] Conwa￿10nshIp. ThroughoLtt the following mcffrths the Frietth remained busy and adivA wx)Dsiv¢ kn requests for fia￿lillg to help fronbline staff and to demonstr*the (tharity U[¥l¢r￿ challenges of their role at this Un￿eca1¢￿￿j lirne. it￿]VIdual$ who r￿￿)Ised how the Friends were wthing in an 8gile wty.. whilst very welwEne this did not match the exp¢Gted in¢ome from the can¢¢lled fimdr8isin8 OPWtuoities. For the like many small local ¢harilic4 th¢ drop in income in 2020 will impact fitture fi]ThJiDg decistcrfL%. Page 2 GHTON AIYD HOVE HOSPITA REPORT OF THE TRLSTEES FOR THE YEAR ENDED 31ST DECKMBER 2020 Our Pr¥JJeets Small Aets of Frlendshlp Stnall Acts of Friendthip (SAF) is a Urti￿ initiative dvrfised by Eldedy Care CoLsukn at the Royal Suss¢x County Hospitsl (RSCH) and supwed by Friend5 of Bright￿ & Hove Hospitsls. Th¢ programme is designed to keq> older patients so¢ia]ly active arKI help retsin mobility and well-being whilst in Iwitsl and able to r￿Join their ojmmuntty when they leave. Th¢ programme was identified an example of ouL 348.99 468.49 396.59 526. 5.IW2.50 5.020.00 42W.IM) Imyg (Nuclear Medicine Dept) RSCH Hove Po]yclinic Outyatient Gym Acute AssesSWt Unli RSCH Majw Trauma Ward RSCH SuPp(￿ling *aff trtating Covid.19 pattents SuppcrtÉn8 Staff wffithin breast ¢are seThices Aarte medicine: to SUPFrf)rt ttnrly dIa￿OSt1¢S For overni8ht acc¢)mmodation for DocÉors Bodystat Quads¢an Sussex FouTrdation NHS Trnlt BlliT Memory Tut Fridge at tpcr West Adults HADS Manua] & Questionnaire Card and Stim bx)k8 T.RolJs: O¢¢upationai Therapy ECG Macbine (ac¢1 costs) 882.IXI 226.80 153.97 37720 275.33 For staff area 8t Brightm Genernl M(*)d screening qu¢stionMire N¢wrophysiologies &￿Sment t(K)Is Community Rwnsive SeThTices Snssei Parth*rship NHS Foud&lK>n Tr*gt iPads, CD'S for Fdttent activities Cream Teas Lindridg¢ 8.121.08 279. Tndividual deviees for lock￿￿Own patients A s￿￿1 Art of Fri￿dshiP for Care Home residents Seasonal cheer ￿ 82 p3ti¢nts Non NHS Th￿* G￿ts Fabric for PPE l.l89.W2 Brigllton Setub Hub lttv¢stment ￿lleY objectives There are no restrictit￿ on the Charitys power to iDv¢sL Tr itw4stnMt stsate8y is set by the ExecutTY¢ Comrrith and tskes acCO￿t of rec¢nt for fimds and the quality of the fimdiug applicatlons. Jn sctttn8 th¢ invesknent Strategy, th¢ Ex￿￿tiVe Committee Consid￿ the iDcorne requiTemeDts of the ljwity and the risk profile of the inv¢5tmeDts. Reserves policy It is the policy of the awity to tDaintsin U￿e5￿￿ and Un&ll(K*￿ fillMt% vknich are the free r&es¥es of the Charity. at a and to respond to applications for grnrtts that aris¢. Page 6 FIUENDS OF BRIGIITON AND HOVE H REPORT OF THL TRL.sfEES FOR THE YEAR Ef*DED 31ST DECEMBER 2020 GoveTJthig do¢umellt Friends of Brighton & Hove Hospitsls 15 govern￿ by a down￿1 first issued in 1949, which ha5 been 8meTJded over the last 65 year5, most reLently in 2004 to tlTrCOW a cbaDg¢ of title to Friends of Brightr>n & Hove Hospitals and in 2015 to include 8 Trustee Succ¢ssion Policy, changes to m¢mbership rt￿e$, reduce nur[the￿ required for a quorate General Meeting andto allow ¢lxtr(mic ¢ommuniL*iotL% OF BRIGHI1)N AND HOVE HOSPIT REPORT OF THE TRUSTEES FOR THK YEAR ETr4DED 31ST DECEMBER 2020 SfRUCTURL GOVERNANCE AND MAI¥AGEMENT Governallee MAn*geme*t To refiect changes ill the charity oveT the last ￿e1ve months i.e. Closure of the Friends Shop artd an illcreaqed focu5 on The retail strategy group was disbanded. SU￿groWI$ as ofseptembcr 2020 Executive.. (Chair Glym Joncs) Srnall Acts of Fri¢ndship: (Chair Chris R￿1) FIla￿et1￿ (Cb8tr Chris Ra¥Jel) Full Board Mtetiw are hdd f(xJr limes a year. The Board did not in April 2020 due to the exceErtional eircumstsnxs at the time. Fn)m May 2020 all me&in8s moved ODto virtual Plattorn￿ (maittly Zoom). Friends of Brightoll & Hove Hospital$ comply with GefteTal DaLa Protection Regulation (GDPR) legislatton whith cam¢ nto force in 2018. tkbbie Reeder 15 the responsible Trustee and Sury Home is Data ProtectiOD Offictt. Despite the diffi¢ultic5 exPeria￿ Ls a re￿ of the paThkn￿ I h[me￿Y say that I hav¢ never felt wouder to be Chair of your Frien(Ls than I haye throughout this last year. We have a very strong Board who without exception. brit)g with them a wide ran8e of experience atjd a]1 of whom are wtllin8 to roll w) their SIttv￿ to get thin￿ don¢. Particularthanks to Vie¢ Ch#ir5 JalletFlint and Chris Rendel alld our Treawrer HO￿ Kid Th¢ Fri¢nds Office rern2jn￿ optr*I0T￿ through0￿ the last y¢ar. My thanks to Swzy Horn¢. Offic¢ Manager, who worked tiTelessly to ensure Friends ¢ontinued to 5UPPOrt patI￿ts artd stsff duriD8 this exceptionat tin￿. Sarah M¢Hugh r¢s1￿￿j from her role Bs Assistatrt Administrator in September 2020 after 12 years we thank her for her dedication and Commitment to the ¢harity. Tricia Callaghan jOTned for 4 months but left to tske up a fulktime rol¢. I a]so wish to place on the wknle knTds' sincere th8nks to our oth&anding boThl of Volunte*s who help in so m8 ways and who have c*rried out their duties in and of h05pitsI n)agnificentty. w￿]n￿¢ working with the NHS on tn￿Y exe¢llcnt schczne5 &8 Sty*ll Acts of FrieRdship. which teally help tmprov¢ the Patient Experience and help atsur¢ we have lo¢a] NHS servtcts which are E)atient focus0 iDnovalive and examples of b&st pra¢tic¢. Thsnk you and st&y safe. FRIENDS OF BRI N AND HOVE HOSPITAIS REPORT OF THE TRiTSTEES FOR THE YEAR ENDED 31ST DECEMBER STRUCTURL GOVERNANCE AThD MANAGEMENr Glynn Jones OBE, DL Ap￿l￿t￿ent of Bew mtmber5 of tke Exet•tive Commrtlee The constitution states there should be a M￿lMU￿ of fifteen memkn in totsl all of whom are Cl￿tal (and for longer stallding member& re*lectsd) at the Annual c￿eral Meeting. New mrmbers may attend Cottlltth me¢tings beftye being eleL*oL Friends of Brightt￿ & Hove Hospit￿5 have a policy for the recruiknenl selection and iDdu¢tion of member5 which is checked a￿1 appmved by the full Exec4Ltive Committee every year. The Charity Cornmlsslc￿ leafiet CCYA) is circuW to all new manbE Ory#llisatiOll81 strD¢tsre The Executive Commitlee is R5p)nsibl¢ forthe of th¢ dwity and will [q￿ on the y¢8fs WOTk at the Annu81 General Meeting. Risk manage￿e￿It The trustees have a duty to id¢Dtify ￿ r¢vi¢w the risks to whi¢h the Lknrity is eX￿*d and to ensure appropriate controls are irt place to provide rc&wnable wurance a8aÉDst fraud and ￿r(￿. Registered Ch•rity nllmbtr 209414 Printipal addre95 The Old Chapel 37 St G¢orges Road Brighton East Su&sex BN3 2ED Trustees Ms M Al-Jawad Mr JAustin Mr5 E Chw¢h Ms J Flint Vice Cbatr Mr R Griifiths Mrs P Hayward HoDfW Tntstee frotn 30￿12020 Dr G Jonts Chaimian Mr H Kidd Treasurer Mr P Orp¢n (d¢ce￿a 414f2020) Mrs D Reeder Mr C R¢nd¢l Vice Cbait Mr I Yunus IENDS OF BRIGHTON AND HOVE REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST DECEMBER 2020 llldependent Exgmlller Cbristophtt R4)bert Tyler FCA DChAFCIE Chartered Accountat Chariot House Limited 44 Grand Parade Brighto E&st Sussex BN2 9QA P&troDS Satly Gunnell OBE DL Maureen and MÈcha¢l Chow BallkeT Barclays Bank Hc 149-155 Church Rcod Hove Fast Sussex BN3 2AE FUNDS AS CUSTODIAN FOR OThERS There ar¢ no arrangements wh¢r¢th¢ CTharity orme4Dbu ofthe Ex￿UtiVe COMMI￿ is aL*in8 &% custoditin. srATEMENf OF TRUSTEES, RESPONSIBILrriES The tn]ste¢s are resExmsible for preparing the Rewrt of the Th&tts aThJ the fjnattcitil statements in accordance with applithle law and United Kingdom AceouTrting Standards (Unitrd Kingdotn CKDeralty Accepted A¢¢ounting Pra¢tic¢). The law applicable to ¢Et8Tities iti Engiwml and Wales th¢ Charities Art 2011. awrity (AcLX)unts and Rep)rt8) Re8ulations 2008 and the provisions of the trust deed requires the trnstees to prqjare financial statern¢nts for ead) financia] year which give a tn￿ at¥J fair view of the &ate of aff8its of the cbarity and of the Incom￿ resou￿ and application of re80urce4 including the income and expendibarE, of tbe charity for that period In prep￿ those fiDancial statements, the 1n]st¢¢s are r¢quitrd to select suitsble aecounting policies and then appty them observe tbe rneth(MJs and principles in the Cbarity SORP. . make judg¢ments and estInthtesthata￿ reasonable and prL¥knE p￿pare the financial *akments on the goitig Conc￿ basis unless it is At)aMryate to pr¢sutne that the elwity will Conlinue in business. The trllsteog re5F￿SIble for keeping proper accounting records which disclose wtth re￿able accurdcy at any time the fjnan¢ial position of the ch8rity and to ¢tMble thern to ensure that the finan¢ial stst¢m¢nts ¢omply with th¢ Chariues Act 2011. the Charity (A¢¢ounts and Rew>rt5) Re8ul8tions 2(K)8 and the provisions of the th]￿ deed. They #re also responsible for 58fe8uarding th¢ a8s¢ts of the ¢l￿rIty and for laknng reason￿¢ step5 forthE p￿entio￿ alld detection of fraud and other irre8ulariti¢s. Page io FRtENDS OF BIUGHTON AND HOVE H0sprr￿S PORT F THE TRUSTEES FOR THE YEAR EPIDED 31ST DECEl¥fBER 2020 Approv￿ by ordff ofthe bc￿ld of trthstces ￿...-￿￿.7￿￿lTh￿...... and SIgn￿ on its b¢h8lf by: Dr G Jones Pageli INDEPENDENT EXAMINER'S REPORT TO THE TRUSTXES OF FRIEP4DS OF B]UGHTON AND HOVE HosprrALS Jndependent ezamlDer's report to the ￿$t¢¢& ofFrfends of Bryhlon #nd Hove Hospitsls I report to th¢ tharity trustees OD my examinati￿ of the a¢cowits of FriaNls of Brighton and Hove Hospitals (the Tn￿) for the yeor ¢ntkd 31st December 2020. Responsibilities and basis of re￿rt As the charity thjstees of the T￿￿ you are yes￿￿￿￿1e for the prep&at1￿ of the &wunts in Accordanc¢ with the requirements of the Charities Act 2011 (Ihe Acf). I rqxjrt in respect of my examiD*ion of th¢ T￿￿.$ xcounts (*ttied out under sedioD 145 of the Act and in LWill8 Out rny exam(nation I have fouowed all applicable DtredioDs given by th¢ Cbarity Commission section 145{5)(b) of the A¢L Indepettdent ex*mine￿$ I have compleied my exami￿10n. I ￿lfim) th8t TK) Tr￿la1 matters have to my attention in C￿nnectiOn with the examination givin8 tll¢ L¥us¢ to b¢lieve that in any matsial I￿pect accounting were no¢ kept in resm of the TnL* ¥ ttquirgjby 130 of the ALt" or the accounts do not Comply with the applicable requirEnJents concerning th¢ fomi and ¢ont¢nt of acCO￿ts set (rtrt in the Tharities (Accoutts and Repor¢s) R¢gulations 2008 other than any rwi1￿¢￿t that the Biv¢ a true aTMI fair view wbich is not a Matterco￿$Id¢Ted as ￿ of an indepthdent examination. drawn in this Yewrt in order to enable a prDw utth#athn8 of the accounts to b¢ reach Christopher Robert Tyltr FCA IKhA FCIE Chariot House Limi¢AI Chart¢r¢d Accountants 44 Grand Parade Brighton East Sussex BN2 9QA Page 12 FRIEIYD RIGHTON AND HOVE HoSP￿Al3 srATEMELirr OF FINAliCLIL AcfiviTIES FOR THE YEAR EE%DKD 31sfD£CEMBER 2020 2020 Totsi funds 2019 fimds funds INCOME AND EPIDOWMELYfs FROM I)onations and Itgaci&s 108J34 113J34 103,097 Investment income Other income 11,789 23,191 13.363 Yolal 143J14 148.314 191.723 EXPENDITURE ON Raising fund5 4&061 48,061 65,985 ChArit&bl¢ activities Grants payable Support ¢05ts 86,741 1696 21157 108,898 2.696 386.937 2J08 Total 137.498 21157 159.655 455.230 I¥ET INCOMFJ(EXPENDrruRE) 5.816 (17.l571 (11,341) {263.507) REc0Ncll￿ThON OF FUNDS Total funds brought forrmrd 303.940 290.448 594,388 857.895 TOTAL FUNDS CARRiED FORWARD 273291 583.(M7 594.388 Pag¢ 13 NDS OF BWGITfoN AND OVE HOSPIT BALANCE SHEET 31ST DECEMBER 2020 Total fi￿(l$ 2019 Totsl fi￿4S fi￿d$ FIXED A&SETS Tangible assets 13 1703 Lkbtors C&sh at bank and in hand 14 14.162 869 665 ￿04 596 273 59Q374 273291 869.665 1.04&666 CREDrroRS Amounts falling withiD y¢4r 15 (288.844) (288.844) (45A981) NET CURRENT ￿ETs 307,530 580 821 591685 TOTAL ASSETS LESS CURiIEKI LIABILrriES 309.756 273291 583.047 594.388 NET ASSETS 273 583.047 FUI¥DS 16 309,756 273 303,940 Restricted funds TOTAL FUNDS The financial statements were apwoveA by the knrd of Th*&% and aUthwI8￿ for iswe on ...￿￿ 7*￿*￿*5￿￿￿...... and were 5i8ned on its behalf by: MrHKidd.Th Pag¢ 14 OF BRIGHTON AND HOVE HOSPTfAI NOTES TO ThE FI¥4APqCtAL sfATEMEN7S FOR THE YEAR EI¥DED 3JST DECEMBER 202(1 ACCOtJNTING POLICILS B4sws of preparing th¢ fj040ei•l st*t*ments The financial ststem¢nts of the charity, Twhich 15 a pubjic b¢n¢fft ertity FRS 102, hav¢ be￿ prepared in &ccordan¢e with the Chariti&s SORP (FRS 102) 'Accounting and Reporting by Clwiti¢5: Ststement of Recommended Practic¢ opplicable to ¢hatities preparing their accounts in accordance with the Financial Rq>ortin8 Standard appltthle in the UK and Republic of Ireland IFRS 102) (eff#*ve l January 2019),. FÉnan¢ial Rep)rttng Standard 102 Tr Financi￿ Re[￿￿till8 Stathdard appli￿1¢ ill the UK ¥nd Rcpublic of Ireknd, and the Charities Act 2011. Tht f￿￿la1 statheuts hav¢ iKen ￿ermI¢d utmler th¢hi#(xi￿l ¢051 ¢onv¢ntio The aeci)unts are prepred in S￿1]n& which is the fimdioE￿l curruw of the tharity. Mon¢lary anwunts ID these financial StsteM￿ are roun(kd to the nea￿$1 £. The tti]ste&dtrectots eonsider that there are no material ￿certAin￿&S about the companys ability to continue as going The tn￿ have thken 8dvgllts8e of the various ￿llr¢¢$ of Governm￿t support durin8 the covItYl9 pandemic and eon5ider that it will have a Signifi￿nt impwt on the wmpany's ability to continu¢ trading. Income from tr8din8 aL#ivities is ex¥￿t￿l to red￿¢ due to the lo¢k¢k)wn conditions and steps are being ability to continue as agoin8 ts)ncaD. There are DO matuial uncertwmies affecling the Current y*s x¢ounts. Incotlle A][ incom¢ is reo)gnised in the Statement of Financial A￿lI1¢S oncg the ch￿lty bas ￿tt{tIern￿￿ to the fimd4 it is probable that the incotne will be Te¢eivd and the amount can be measured reliably. gros& with the &sw¢iated ¢(6ts inch￿ed in fu[M￿1n8 COS￿ The valu¢ of volw)¢ary work is Th)t iM¢luded in the finatLCTal stst¢ments. For l¢gaci¢& elltitlern￿t is tak¢n on a we by case bagis Ls the tarlier of the date on which.. the charity is aw8re that probate h&s been granted, the csfate h&5 been fiDaliwl and notific*ion has been made by the executorfs) to the charity that a distrsbutton will be mad4 or wheu a distribution is rtteived frorn tb¢ estat¢. Rw¢apt of a legacy, whole or in pa¢ is ortly considered probable wlteD the amount can be mra5urcd reliably and thE djartty has be notified of the executorfs ifEtention lo make a distribution. If the legacy is in the forni of on &sset other them ¢Ash or an &%set lithl on a recognised stock exchan84 re¢o8niticm is $ubie¢t to the value of the asset being able to b¢ reliably measured attd tide kn the &8set h&s tass￿ to the ¢hartty. Whtre I￿leS have bee￿ notifie4J ￿ the Charity or th¢ charity is aware of the grantin8 of probat4 and the critrrla for ineome reuwlition have not been meL then the Expellditure Liabilities are rwiseAI as expe*ditire &% SLXM thcre is a le821 or c(Jnslructive obli8ation committing the harity to that expffldibjre. It is probable that a transfer of economic bthefits wll be required in settlement 8md the amount of the obligation can ￿ rne?￿ reliably. ExpeDdtbJre is aLwunrgJ for on ￿ accrua]s basis alld been CI￿lfIed under headings that ag8re8ate all c05t T¢]2t￿ to the ￿clY. Where costs cannot be dirwdy attributed to particular headin85 they have be￿ alkKated to activities on a b&sis eotisis￿ withthe llse of resource& Pa8e 15 FRIEIWS OF BIUGH AND HOVE HosprrALS NOTES TO THE FINANCLIL STATEMBwfs- eonti#ued FOR ThE YEAR ENDED 31ST DECEMBER 21120 ACCOUNrn¥G POLJCIES. tomtin•ed Eipenditur¢ Grdnts offu¢d Subject to c(nditiOD5 whith have nott￿ md attbe year thd date are noted &$ a Lx>mmitinentbutn(rt p*y4bl* Grants payable are Includ￿ tll the a¢¢outts when the obli8atiOD to make the payment ari￿5. Any grants awarded. utLspent within two yews wrttteti IAck to b¢ mad¢ avaikbl¢ for fjjtyre fimding bid& A]k￿tion #nd apportlonmeDt of costs Staff costs hay¢ been allootrd E￿we￿ ￿ making othet cknritsble activities ￿1rding to the time spent by staff 00 ¢ath a¢tivxty. TAD%ibi¢ fixed assets Offi¢¢ ￿uipment. 15% 5trai8bt line bay& ' T#Dgible Ftxed C￿titi8 more than £l.(MXJ are (apitsiistyj and iticludiDg aDy incidcntal expenses of acquisition. TAxAtIoD Th¢ ¢Ewity 15 exemN from tsx OD its djaritsble aklivitie Fuud Unrestricted funds in accordanc¢ with the ¢h#ritttble obFL*v&8 atthe discretion ofthe trust¢¢s. Restri¢ted funds can ¢)nty be used for P￿1￿lar Testri¢ted pUrrA￿S within the obiecfs of the Ch￿lty. RestricÉiotts arise when sprfified by the dollor c* when fundg are ra1￿j for partiwlar restri¢t¢d purposes. Further eXpl￿atIon of thenature and of eath fim(i 15 inclutsl in the DOte5 to the fitmncial statements. Penslon costs other ￿t-retIrement b¢n¢f The charity OPErates a defin￿ ¢on1n￿￿10ll pensioll C4)titrilxrtions payable to the cjwity's pension s¢hem¢ are charged to th¢ Sts1¢m￿l of Financial A¢ttvttte5 the periixl to relat¢. DoD*ted l￿d5 Donated gcKds and servic¢5 have not been reCogDiS￿ in these fina￿la1 $ts1an￿ts as it is Dcrt pra¢tithle to do so and the cost outt¥eigh th¢ both. Pa8e 16 FRIENDS OV BRIGHTON AND HOVE H NOTES TO THE Fll%AF4CIAL STATEMENTS- ¢oAtinty¢d FOR THE YEAR ENDED31ST DECEMBER 202D DONATIONS AIW LEGACIFS 2020 2019 tLga¢ies Donations attd wbs¢riptions BHCC smo11 busin￿8 41 J13 62,021 70.467 32,630 103 097 Grants rec¢ive& included ill the alMJv4 ar¢ as foll 2020 2019 2020 2019 D¢posit account inteT¢St OThKR tNCOME 2020 2019 1.139 62 8,634 7,flJl 3.647 2.108 676 162 27.493 42384 Book sal¢s Friends Cafe Park Centre Fri¢nds Shop sdes FutKIraisin8 Miscellaneous income 4,548 Page 17 NDS OF BRIGHTON AND HOVE H NOTES TO THE FINANCIAL STATEMENTS- COD FOR THE YEAR EYDED31ST DECEMBER2020 2020 2019 5.724 11.693 5,417 19.192 26.632 13,000 719 556 1.887 88 3.434 477 Staff costs Rent Electii¢ity Equipment Sundrie5 Fundraising costs rkpreciwion 337 433 23.978 477 fundillg of activitie5 (s¢¢ note 8) sUp￿rt costs (see note 9) Costs (see Dote 7) Grants payable 47.661 61237 108.898 61237 111,594 2020 2019 Stsff costs Other 5UPPJrt ￿sts 34.105 35.023 39 Page 18 continue41.. F BRIGKfoN AND HOVE HOSPITAIS NOTES TO THE FINAJ¥CtAL STATEMENTS- fo•tin FOR THE YEAR ENDED 31ST DECEMBER 21)2¢1 GRANIS PAYABLE 2020 2019 Gr8Dts payabl¢ 61237 347.644 An anatysis of grants is &s folknvs: BIFwd lknvid¢d CFwd BSUH Sx Comrn NHS Sx Part NHS 430373 3.109 69J58 3.146 (17204) (2J85) 938 {214.403) (2.723) 268,324 1,147 450 436 225 470 The itMitirtio]]s were as follow&. Sx Comm NHS- Sussex Community NHS Trust Sx Part NHS. Sussex Parttmhip NHS Trust SiIPPORT COSTS Govern*xee eogts 2020 20I9 Support 656 Pag¢ 19 inued... BRIGITfoN AI¥D HOVE HOSPITAIS NOTES TO THE FITriANCIAL STATEMENTS- contAM*td E YEAR ENDED31ST DECEMB io. There were no trnstees, remuneration or rAIKr benefits for the year cnthd 31st December 2020 nor for the year end￿ 31st Ik￿ber 2019. Th¢re were llo expenses paid for the Ye￿ 31stDecullb¢r2020 nor for the year ended 31st Decankr2019. 11. STAFF COSTS umber ofemployee8 The average lU￿thIY for tbe year was as follows: 2020 2019 Support staff. l fidl tin Shop 5taff- I full lime Shop staff. I parttime Slaff CoJts 2020 2019 Wago8 and 5a]ari¢s Social security costs P¢nsiort costs 42.271 2.073 58.112 2,912 No employxs r￿cIVed emoltsmots in cxctss of £(A>.IKM). The truste¢s coThstder its key m8wernent person￿1 to be the No anployment benefits were paid to the key Jllanagement person￿1. 12. COMPARATIVLS FOR ThE STATEMENT OF FINANC￿ AcrnT[￿ (2019) fimds fimds fimds INCOLIIE AIYD ENI)OWMEWtS FROM DonatioLs atMI le8aci45 26.143 76.954 103.(V)7 b)vestmcnt income Other income 13J63 75 13J63 75 114.769 76954 191.T23 EATENDITURE ON Raisxng funds 65. 65.985 Ch#rit*ble Aetivi¢ie Grants payable 146.918 240.019 386,937 cotitinued... FRJENDS OF BRIGHTON AND ROVE HOsP￿AL8 NOTES TO THE FIP4ANCIAL STATEMENTS- coDti# OR TAE YEAR ENDED 31ST DE IL COMPARATWES FOR ThE sfATEKEiYf OF FINANCIALAciivfm (2019). eootinued Totsl fimds Support wsts 2.308 2,308 Tofal . 215211 240.019 455230 NET INCOMFJ(EXPENDfnniE) (IIX).442) {163,065) (263,507) RECONCILIATION OF FUP4DS Tibtai luDd8 brougkt fornrd 404J82 453513 857.895 TOTAL FUNDS CARIUED FORWARD J3. TAI¥GIBLE FIXED ASSKI3 and r￿IngS COST At 1st January 2ff20 and 31st Decembcr 2020 DEPRECIATION At 1st January 2020 Charge foryear 9.075 477 At 31st December21￿) At 31st D¢¢¢mtr¢r2020 At 31st December 2019 2.703 Page 21 c0ntÈn￿d... BRIGHTON AND HOVE BosprrAIS NOTES TO THE FINA.NCIAL STATEMEYIS- ¢0 E YEAR ENDED 31ST DECEMBER 2020 I& DEBTORS.. AMOUNIS FALLING DUE wrrHIN ONE YEAR 2020 2019 Le8aei¢s r¢cetvable 15. 2020 2019 Grants payable Trade creditors So¢ial s¢¢urity and (rthtttaxes 286.X13 349 450.436 1,228 2.389 Net mov¢ment in funds At 31112f20 At 111120 Umrestslcted 5.816 309.756 Restrktsd Swsex Eye Hospital Equiprnort for DI￿tIVe Diseases 4J54 {2.479) 1.875 15.01 7.(K)I 27,330 227.330 8.933 500 (4,21JO) (802) (14,843) 10,8(Kl 6.199 12,487 227,330 9.050 500 Sus8ex KKdney Unit 8tBSUH Cardiac Care Unit Cancer CaR Unit Ear, Nose and Throat Unit Su&4ex Oncology Equxpmalt A & E Simulator Materntty 117 S.[￿10 so 50 273 TOTAL FUNDS ¢ontinwAI... FRIENDS OF BIUGHTON AIYD HOVE HOSPIT NOTES TO THE FIN￿NCIAL STATEMEYfs. continued FOR THE YEAR EISDED 31ST DECEMBER 21120 i& MOVEMEEYT IN FUNDS. tott¢inwed Netrnovem￿t in fill)d& int1￿led in the abov¢ are as follo [n￿ning Resowres Movement in fU￿JS U#r£¥tricted fllnds 143.314 {137.498) 5.816 R￿¢￿]rted fu#ds Sussex Eye Hospitsl Equipment for DigestxY¢ tkpartsnent Sussex Kidney ilnit at BSUH cardi￿ Care Unit Ear, N￿e and Thr(xtUnit A & E Simulator 479) (2,479) {4.2C4J) {802) (14,843) (4200) (802) {14,843) 5.OlXI 50 50 17,157 TOTAL FUNDS 148.314 159655 41 Comp*r*tfves for movem¢D¢ In fmds Net moverneDt ID fi]nds At 31112119 At iiin9 UDrestrictsd fnmds General fund 404J82 (100.442) 303.940 Re•tricted fullds Sussex Eye Hospitsl Equipment for DigesÉive l*sews Department Suss¢x Kithiey Unit at BSUH Srnall Acts of Fri¢ndship Cardiac Care Unit Can¢er CaTe Unit Ear. Nose and Throat Unit Su58ex Oncology Equipmart 4J54 4354 15.0(N) 7.515 17211 200.000 I￿*,(K)0 8.933 5(M) 15.000 7,001 (514) {17211) (172.670) 27J30 27,330 227,330 8,933 500 453.513 857.895 263,50 594.388 coJ)linuai.. FRtENDS OF BRIGHTON AIYD HOVE llosprfAIS TrIOTES TO THE FINANCL4L STATEhfEYfs. Continued FOR THE YEAR ENDED JIST DECEMBER 2020 MOVEiVIENT IN FUNDS. eo•tEth•ed UnT&4tricted fnnds G¢neTal fimd 114.769 (215211) (100.442) Reslrirted fu*ds sU￿X Kithi¢y Unit at BSUH Small Acts of Friendship Cardiac Care Untt Cancer Care Unit {514) (39,505} {21XI.IKM)) (514) (17,211) (172.670) 27.330 455 The purpos¢ of ¢a¢h restriGt¢d fund w&8 &$ follows: l.Sussex Eye Hospitsl. to benefitp4tiats and staff atthe Eye HosPitaL 2￿quIpment for Di8<11￿ Diseases [kp2￿l￿t. 4 d(￿￿10n forequipment 4s approval byth¢ depaTttno 3.Sussex Kithey UnÉt. to bettfit patients at this uniL 4.Small Acts ofFrÉendship. futLdin8to the Small ALts OfFri￿h￿) inrtutsve. 5.Cardia¢ ca￿ . sp￿]fiC lem to be I￿]ll this thp8rtsnenL . Sp￿ifiC legw to be ￿8￿1 within this Pag¢ 24 FRIEIYDS OF BRIGHTON AND HOVE HOSPITAIS OTES TO THE F1Tr4AYCtAL sfATEYEYTS- eontilllled FOR THE YEAR Ef*DED 31ST DECEMBER 2020 17. RELATED PARTY DISCLOSURES i& ULTLKATE CONTROLLING PARTY Ultim8t¢ wntrol Il￿WIth the ts7￿¢ Page 25