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 2023
‘One of the great things about working with a local charity like the Friends is knowing that your money goes exactly where it’s most needed – supporting staff and improving patients’ well-being in hospital.’ Sir Anthony Seldon
Friends of Brighton & Hove Hospitals: A helping hand for the NHS
REGISTERED CHARITY NUMBER: 2119414 F THE TRUS UNAUDITED FIP4ANCIAL STATETrIE R THE YEAR E I DECEMB FOR FRIENDS N Afq]) HOVE HOSPITAIS FI CRT Limited Flat 24 W¢llh)gtonia Court Laille Close Brishto East SussEx BNI 6TD
F BIUGHTof4 AND HOVE H cor4TENTS OF THE FtNALyeiAL STATEMENTS FOR THE YEAR EF4DED 31 DECEMBER 2023 PAge Report of the Tru5tee5 Indendent Examlner's Report ststemeut ofFlnaDci*l Aetivfitle$ Balance Shttt Nokn to the Financial StaternetLts 9 to 16
BRtGHTONAND PITAIS REPORT OF THE TRUSTEES FOR THE YEAR KNDED31 DKCEMBER 2023 Tbe trnst¥es Present their report with the finatlcial statements of the rbarity fv the year ended 31 Dernber 2023. The trustees bavt adopted the pr.ovi8ions of A¢¢ounling and RewLtillg by Chariti¢s: Statement of Recommended PractiCE app]icabIe to charities preparing their accowits in a¢¢orde with the Financial Reporting Standard applicabl¢ in the UK and Rwblic of [reEku (FRS 102) (efftIve I laDuary 2019). OBJECTThIS AI¥D ACTIV]TIES Objectlves alms The Charity's nCipal objective is to raise Ilmds from 5ubscrlptions. idonations. fUndraisg ¢¥¢Thts and le8acie5 10 proyide additional servtcés and equipmgnt for lIent& Visitors and staff of lh¢ NHS coJnnticS of BrigbtoTr & Hove and NeTrFltaven. The objeets (vf the FrieJ)ds ar¢.. l.To encourage, foster and mainlaill the int¢rest of the public in th¢ patients and skaff aod to support the WO of the NHS Trusts sttving th¢ ¢ommunities of Brighw Hove and Newhav¢n (hereinafter referred to as Hs TnLSts') by roeans of volwifary $ervi¢e. 2.To raisd aD& cokleet funds and to appty th¢m by Supplemeig in sucb tnamner &8 the Friends think fit the IesOu¢S available to the NHS TEUSts from public fund3. 3.To recrnit atld assist in the recDJittllent of volunthry worke15 in ond for th¢ Friends al to provide a lillk between the NHS Trnsts and the communities Mrhich they seTVe. 4.To ¢0-rate with all otheT b(Kll¢s forthe benefit ofthe hospitals and conimunity 8¢ryice5. 5.To ¢o-0ratE with other Friends ofhospitals and other clwitablebodies. 6.To do all things &$ are in¢idental or condwiye to the attainment ofthe above otyects or any vfthem. In 2023 th¢ NHS Tnjsts supported were: - University"Hospits18 Sussex NHS Foundation Tntst . Suss¢x PaktneTship NHS Foulldatioll Trust Publlc b¢nefit The Trnslees ¢onfiTm that thEy have refetred to thE gthdance contained in the Charity Co]nmission's general lldance on pblIC bettefiÉ when reviewing the Cl]aTity's aims and obi¢ctiYes and irtihe plallning of tllre artivitie8. This th8y bejleve is demonstrated in this r¢ptht. Page I
FRiENDS OF BRIGirroN AND HOVE HOSPITALS FOR AR EI¥DED BER 2023 ACHIEVIMETr AND PERFORNL4NC£ Charitabk activities 2023 was Ayear of Consolidatio ci)mbined MrythbuitdÉng newparthership Friend$ of Brighton & Hoye Hospitals wwe able to lllrn to a nyore nomal way of operating in our wpport for Ial h05PÈta]s alld uur fundLzising activits¢S. My Univgrsity Hospitals Suss¢x- UHSussex Foundation Trust's own tharity-_ h&$ bllilt closer1ies with us and with the other Frtends groups ill th¢ regio a5 well as ÉakiDS ovcr tILe manag¢ment of voluttteerig. We llow seeimg more coopernliffli pmducinB iwroved teamwoTk artLOnSSttlKpse supiwtin8 the Hospita]s and the woA(Ihey do. In Brightoll & Hove we t1 opening of tho wonderf1 new Louisa fknilldale BldIn& is making a signifiwAt differellcE to patient we staffmoral¢. Our foGUS of makin8 lifr betterfoypeople in ISpIta] contknu¢$. Small A¢ts of Friendship (SAF) OUT tllnoyative proj¢cl to i]Dprove tits, well-beillg by providing a rattge of Services from head ntsssage Éo art groups, benefited 4616 pati¢nts at Royat Su&%ex Couty Hospital, NeMOavell RÈhabilition Centre and Princesg Royal Hospilal in 2023. Beyond ight0 & Hove, SAF now supports patients at Worthing Hospitsls with plans for fi&ther expansion iti 2024. W¢ also £OLtiDued to Provido staff support and new wuipmeth. Se¢ the Gra]]ts Approved section of this report iDcLuding details of A Friend inNe£d- & llMior llew initrative for2024. Friends ofBLllghti)n & Hove HospRtals i5 as ¢onMnitted a5 cvBr to ensure all ovr support goes diTecdy to tho front lin¢ Hthere it Is most n¢¢ded. espi&llY to are&8 that hav¢ ditrtcuhy getting fivillB from the NHS or other ¢h8Titie5. Wt work clogety Fith clit)i¢81 p8rtlleTS to identify where we can Dd(e th¢ tnost diff¢renc4 and we monitOT the effeds of W]lW¢ do to ensure we achieve the tst value for ourdonors alld supporters. A5 well as money) people give us their tÉDLe. w01ng with to h¢lp raise ftmds at our eVeJ. Our Vo]untsers at th¢ Friends Café in the Park Cejktre for Breast Car¢ have givell over 840 voiutheer bou in 2023. Sma]l Ads of Fri¢J)dship welcomes volunteers in tELE Hospitsl itsel£ he1plngpatieE omd those ¢4Ting forth¢m. Our events this year have gone ftom strength to strength alld included a talk from our Patron SIT AtInY Seldon about is biogrtphy of BDris johnso a wille lasling with a great fri¢nd of the Friends, Henry Butler. aDd Paul Hayward lalking about the book he ¢te with Kevin Sinfield About Rob We ])osted Caro]s by Caudle]ight jointty with uHsutX Chaplaincy St Goorge's Churchwelcorning OT 3 people f this annual c¢l¢bratiou. We have also devdoped our sea swimming activities fimher. We held our Big Brigltron Sea Swim in Julyi alld this supported by & t4lk frorn Dr Mark Harw, ad a PreeW of Vinthcfttii)n th¢ film about Mercedes Gleitsfy who's 8tarKiTst¢n Callaghan also completed our 5Witnto help S raise fimds foTthe Gllty. All of this was managed by Kary Wells, our wondeTfill fjJndrais¢r alld a ronstant enthusiast and gmbthsador for the Friends. We were d¢Jighted to be narned tILeir Charity of the Year by DMEI Stauard andhave been W0ng with tknn to design programme that ensure5 we both benefit from tbe relation$hip. We Aiso dld a lot of work to ¢onsDlidthe ow fances, Pmtices and Prwedwes to be ¢onwliallt with ¢Ilty best a¢tice as Fell as tpbuilding owwebsite alld database5 to Enstsre betler comtnw)iclltio I would like to all those who kn¢1 us over lh¢ year. Our PatrOs. Michael and MEure£n Chow¢ Sir Anthony Seldon atsd Sally Gum)ell, Sllzy Home ow Office Mallager, Howard Kidd our Tre&surer, aDd of ¢oDrse our.hard workll nd genero tsustres who give us so much of their lirne and exÈ*rtise. Special thatjks to Janet F]lt who sto(NJ down as Vice Chair, a position she kn ]Kld for five ye4fd, alld who's knowledge of the hospital alld th¢ NHS genwally has be¢ll bugety helpfvl. Andmost of all iothoge ofyou who give ys your mQTLey, your lime> your suptth and your goodThilt. We can only do wbbl we ¢k) because of you. Page 2
FBIUGirro D HOVE HOS REPORT OF THE TRUSTELS FOR THE R ELYDED 31 DECEMBER 2023 C}]$ R¢ndel: Chair FINANCIAL REVIEW The ¢l)arity athieved a 5un)lus duTing the year of £l)9,701 (2022.. deficit £44,431) oll uDrestri¢ted &wds and this ])as been ttdded to the res¢rYes brought forward to leave reserY<5 to be Caled fon¥aTd of £290,402. The fouoffiug l¢ga¢ies weTe PTeviowty norified have been included with th¢s¢ aOnts. Howev¢r, these legacic5 recelved on the d&tes shown below. after the year end 2023. 16.012024: £145,IM)O.00- re5trict¢d to SSSeX Eye Hospitsl. 09.022024: £98.774.33- unr¢stricted HOW YOI)II MONEYWAS SPENT IN 2023- GRANTS APPROVED 2023 Date Grant I9.012023 Therabite Jaw Rebabilitstion System 202313311UHSx 19.012023 Addittonat fiLnds for Gralli 202213251UHSx 13.042023 IV Therapy Ultrasound Probe 202313321UEISx A Fiend i]LNeed: 2 year ndIng 202313331UHSx.£25.000 year fro appolllttnent ofvolullteer Co-ordinat. This grant will fvlld the VC post for two y¢a FaD]ity Woodland SessioL8: CAHMS 20231JIOISPFr Totsl Amount 327.44 2,421.00 4,999,00 12.10.2023 12.10.2023 50,000.00 500.00 58,247.44 tllwestmellt pollcy and objectives There aro llo regtricÈioDS on thc ChaTity's posyer to illvesl. The invesÈmenÉ s¢tegy is 8et ty ihe Trustees and takes accoullt uf r¢¢ent demand for fimds alld the qualty of the fimding applicatiolls. Jn setting the it)v¢sttllenÈ 8tr8te8y, tbe TnLStee3 collsidErth¢ in¢iMne requir¢ments of the Charity ad the riskprofile of the ittvestments. Reserv policy It is th¢ policy of the Charity lo maithxi]J fftstri¢ted glld Ima]lo¢ed fiu]ds, whlch are tbe free re5uve5 of the Charity, at a leY¢l sufficient to ¢over fubjre wJre5trictsd eKpeDditure. This provides funds to cover rnatlAgement at athninistration costs and to respond to applicalions foT grallts th&t ]8¢. STRUCTURE, GQVERNANCE AND MANAGEMKNT Governing docMellt Fritnds of BrffiglLion & Hove H(tspitals is governed by & d(xunMrt fit issued iti 1949. The charity svas registeFed with the C]wity Conllllission forEnSd and WaL¢s on 22 Sq)tgmber 1962. In 2004 tlLe ¢h8rity title was chaoged frotn t£a8ue of Hospital Ond Comm Fti¢nds. Brlghion. Hove and Newhaven to Frienits of Brighton & Hove Hospitals. ID 2015 and 2019 were made to the nlles on Tnts terrns of membership, nUrnbe quired for quorate Oencral Me&ing andto allow ¢lectronl¢ Comrins. AppoiDtmeDt of Trns¢e5 The co]Jstihthon gtAtes thete shou]d bE a maxirnuttL of fifteen in total all of whom are elrtd {and for 104ger standing nnber8. -eleCted) at the Annual General M¢¢tinB. New rnembers may attend Committee meetings before being elethd. Friellds of Brigltton & Hove Hospitals have a PDkn"¢y for the recNitmenL 5ele¢tion and ittdu¢tion of members which is cherk¢d and approved by the Tte&S every year. The Charity CoromissioD Leafiet CC3(A) is ¢irculated to all new members. The Frie) hav¢ ¢stab]ished a regi5tcr Df pecuniary llttere$ts and attendwGe * meetings and ev18 ismonitored. Page 3
ENDS O RIGHTON AND HOVE HOSPITALS REPORT OF TRU
R YEAR EfqDED 31 MBE STRUCTURE, GOVERNANCE AND MANAGEMENT Organl8Atsonal ytructllre The Trures Hre responsjlyle for the nagement of the cbartty aDd will IBport the ye&s Ivorft attkn Attu1 General Further d¢tall5 are cOntaid in the chairman's wort. Rtsk m•nagement The trustees have a duty to identify and review the risks to which the charity is exposed to sure appropriate controls ore pla¢e to provide reagonable asswallce agaiDSt fraud ¢Tror. REFERCE AF4D ADMINisfiL4TIVE DETAILS Registered Charity number 209414 Prlnelpal addre88 The Old Chap¢l 37 St Georges Road Brht0rn East Sussèx BN2 IED Trvgtees Dr M Al-Jawad Mr J AS1]ll Mrs E Chwch (Vic8 Chair uthil 4 Ju]y 2023) M5 J Flint (VI Chair- until 4 2023) Mr R GTiffith5 ML3 P Hayward (Honorary Trustee) Mr HKidd {Tre&ser) MLE D Ieder Mr C Relld¢l (Chair) M8 R MLColl DrKHurt llldependent Lxarniner ChrisÉopher Robert Tyler FCA DChA FCIE FI CRT Limited Fkn 24 WeIiingtonia COWL Laine Closé BIltOn East SUSSEX BNI 6TD Patron8 Maureenchowen DL Micbael ehowen CBD DL Sally Guthllell OBE DL Sir Anthony Seldoffi MA PhD FiiSA MBA FRHi$S Bankers Barclays Bank PIC 149-155 Church Road Hove East Sussex BN3 2AE Page 4
F£Trs N AND HOVE REPORT OF THE TRUSTEES FOR THE YEAR ENDED31 DKCEMBER 21ll3 STATBMENf OF TRUSTEESI RVSPONSIBILITIES The trustees are SponsIbl0 for preparing the Report of the Trnst¢e5 and th¢ financial statements in aCCOFdanc¢ Tryith applicable law and United Kingdom A¢couming Standards (United Kingdom Genty Ac¢erned Accounting Practice). The law wplicablc to ¢hariti¢s ill EnB]and atLd Wales, the Charities Act 2011. cbty (A¢¢ounts 8nd Rwrts) R¢gulatiolls 2008 and the provisigns of tILe trust deed requir¢s the trste¢S to prepare r]Daneial Statem19 for each fman¢ial year which give a true and fair Yi¢w of the State of afftiirs of the charity and of the incoming resouyces and application of T&qo&wces, incluthng the in¢om¢ and eXaltUre, of the charity for that period. kn prepari thos¢ rllJan¢tsl Statemen the trllstees arerequiredto S¢]t guitabie accounting policies and applYth£ ¢oA8iStentJy; obs¢rY¢ the methods principles in the Charity so11. JDake judgements and ¢sÉimates that are reasonabl¢ and prwlent; prepare the financial st&teJDen15 Oll thc going concern tosis ullless it 15 iDappTopribte 10 PreSoe tbat tlL¢ ¢harity will ¢ontiny¢ in busille5S. Tbe ttwtees arè responsible for keeping PToper 8¢counting wor&s which disclose with reagonab]e accuracy at any time tbe fiDautti81 pogitioll of the ChLty and to ellable them to a18ure that tbe financial statemertg ¢omply with the CbaTitie5 Act 2011, thc Cbarity (Accounts and Reports) RegulatioDs 2008 and the provi8iO]]s of the trust dee(L They aTe also respon&ible for safe8uardiDs the ets of the Charity snd heuce for iaking ttasonable steps for the prevellti( and d¢tection of fraud and Dther iTtEguiarities. Approved by er of the board of trEstees on. IK..fiy&.>kQ*A........ alld SiA¢d on its behalf by.. Mr C Relldel. Th Pa8e 5
DEP Ef4T EXAMll¥ER'S REPORT TO THE TRUSTEES OF F BRIC D HOVE HOSPITALS Indepelldtht examiner's Teport to the Ie¢S of Frlends of Brtghton and Hove Hospltals I report to the d)arity trustees ott my examination of the ac¢ouni$ of Friends of Brigmon and Hove H(witais (t]Le Trnst) fi)r the year ended 31 Decernb 2023. Responsibilitie& ofreport Ay the chlty blte¢S of tT Trust you are responsknle for the prep8Tation of the accounts in ac¢ordanc£ iyith the reqUirelltt$ of the Ch8tyties Act 2011 ethe A¢V). I rq)tsrt in.respect of tny &xamittattott of the TrusV5 accounts ¢8rri8d out under Section 145 ofthe A¢t aELd in carying out my ¢xarnitiation I have follow¢d Atl applicable Directions giyeh ty the chity Cowlljlssion under Section 145(5Xi)) of the Ad. Independent exAmintr'4 $tat¢ment Sin¢e yow ¢hariWs gross income ¢x¢e¢ded £250,000 your examiner must be a member of a listed body. I taJ] confiTrn that l atll qualified to undertake tbe exauLinatton bec1lle l a]n a member of Ihe Institute of Chartered AcCoutants in England and Walcs, which is on¢ of the listed bodies. I have ¢ok))pleted my examI[lOn. I confrn that material matters have come to atttion in ¢om)e¢rion wiLb the exAmillatson giving me cause to be]ieYe that any tnaterial reyct: &c¢o Te¢ords were notkept In resp#t of the T)u5t as required by Section 130 of tbc Act. OF th¢ aceou]tts do ttot a¢¢ord withthose records; ( tILt accounts do not cotnpty with (be applicable requitvments concerning the fonn and contc]rt of accoutts set out in the Chariti¢s (Accou8 and Reports) Regulattons 2008 other than gffiy requirement that ihe accou[ give a trC alkd fair Yiew which is llot amatter conside&S wof aD independent ¢x4minatAon. J have concerns and have come rosS no other matters connectiott with the eXin&tioll to wbich att¢ntion should bo drRTrn this report in ordeTiO enable aproper und¢rsl3ndiDg of the attout to b¢ rettthed. ChrAStopheE Robert Iyler FCA DChA FCIB FI CRT Lirnited Flat 24 WelliD¥tonia Court Laine Close Brigbton FAst Sussex BNI 6TD Page 6
F BIUGHTON HOVE HOSPITALS STATEMENT OF FtNAP4CIAL ACTIYI FOR THE YEAR EL¥DED 31 DECEMBER 2 2022 Totsl fid& Unrestricted fi]nd R¢stri¢ted funds Tal otes INCOME AND ENIK)WMENTS FROM DoJJatioJ]s alld lega¢i¢¥ 116.044 145.0th) 261.044 33,739 Jnvestmellt income Other iticotlle 9,823 19,942 4.905 30,389 19,942 145.809 145,00 290,809 69,233 EXPEE4DITI]RE ON Raisitig fillS 27,441 27.ml 25,240 Charftable xctiyities Gtlntg p&yable Support costs 27,187 2280 1748 29,935 2280 132204 2220 Total 56908 2,748 59,656 159,664 NET INCOMElffXPENDrruRE) TrAnsfert between fullds 88,901 10.800 142252 (10.800) 1,153 (90,431) 16 Net movemeat funth 99.701 131,452 231,153 (90A31) RICONCILIATION OF FUNDS Totsl fimds brought fonvard 190,701 209.754 400.455 490,886 TOTAL FUNDS CARRtED FORWARTI 2,402 341206 631,608 400,455 The noles forn) part ofthese fman¢ial statements Page 7
FRIETr4DS OF BRIGHTON AF4D HOVE HOSPITAIS AT4CE SHEET 31 DECEMBER 2023 2023 Totrl 2022 unstriCted fund R¢5tiictrd fimds Notss IIIXED ASSETS Tallgible #ssets 13 795 795 1.272 CI]RREf4T A&gETS Debtors Cash at b¥ 14 98,774 184,738 145.000 196,206 243.774 580,944 609,689 483J12 341,206 824.718 609,689 CREDITORS faltin8 due within on¢ year 15 (193,905) (193.905) (210.506) ET cukRENT ASSETS 289,6UI 341206 630,813 399.183 TOTAL ASSETS LESS Ci]RRENT LIABILITIES 290,402 341.206 631,608 400.455 NET A&SETS 290,402 341206 631,608 400,455 16 Unr¢slricfed fi(L8 Restrided funds 290,402 341,206 19Q,701 209,754 TOTAL FUNDS 631,608 400,455 The finthcial staternellÉ5 weTe approved by the Board of Thistse8 and autboTised for i55ue Ily).?Y.......... al were signed on its behalf by.. Mr C R¢ud¢l- Tn]8tee Ir H Kidd. Trusiee Tbe notes form paff of these financial ststen Page 8
FRtENDS OF BRICHTON AND HOVE HOSPITALS TATELIqENrs ER2023 FOR YEAR ENDED 3 ACCOUNTINC POLICIES Basis of preparlng the flDanclal statsrnets The financial statorneDts of the clwity, 3vbich 15 a public bEtLefit Elltity under FRS102, have bcEn prepared Èn a¢coTd8llce with the CtwitiQ8 SORP (FRS102) 'Accounting and Reportillg by Charities.. Statem¢nt of R¢cornmeDded PT8ctice appli(xble to chwitios preparing their ac¢ounts ryth tbe Financial Reporting Stalthrd applicable in dLe UK and Republic of Irelond (FR5102) (effective l Jantsary 2019y. Financial Reporting Statmlard FRS102 Th¢ Financial Reportitig Standard applicable in the UK Republic of Ireland, and the ClJaTities Act. The fiE]ancia] 8tat¢m¢nl5 h&Ye bec prEpared under the histori(xl cost convention. The accouttis arepr¢pgJ¢d in Sterli which is the ftm¢ti(mal Cllrrettcy of the charity. Monetary anlounts in these financial st4temelliS a rowided to the n¥aMt £. The TnL8t¢es ¢onsider there are no rnat¢ri&l wwertaintiaq about the chaTitgs ability to continue as a 80ing ITme All income is reCols¢d in the Staterneut of Finattcial Activii¢s on¢e the charity ]]as entitIent to the fuud4 it is probable thatthe illcome will be Ye¢¢ived and the a]nount can be Mea8UT relikthly. Income frollj donation& is accouoted for as te¢eiv¢d by the ch8rity. Tbe income from fimdL2iSiDg ventures is $hr)wn 8ross, uqth the a(lad ¢05ts included in fundraising ¢ost& The value of voluntsry work is not included ttt tILe financia] slkttetnents. For kgacies, otitiemenl is taken on a cas¢ by case basi5 as the earlier of the date on Fhi¢h'. tho charity is eware that probate has be granted, the estate has IxeD finalis¢d and notificatiim has en made by the executorfs) to th¢ Charity thai a distnl)urion will be nFade, or when a distributio is received from th¢ estat& Receipt of a lega¢y. in whole or in parL is ottly considered probable when the amou catt be measured reliably aDd the h&s been notified of the executor's intsntiott to make a di5Érlbulion. If tILe legacy is in the form of a5SEt other than c&slL or aD asset listed on g4 reGogttl8ed sto¢k eXChe, Tecogthion is subject to the ¥a]u¢ of the asset Ixing able lo be reliably measured and tidc to the asset has passed to the charity. Where lega¢ies havt) been notifled to the charity OF thE charity is aware of thE 8raiLting of probat¢ aJbJ the jtetia for income rewgnition have noi beell mel then the legacy is treated &$ a coDtiDgent asset attd dis¢los¢d if tnaÉertal. Expenditsre Liabilities are recogniged as ExpenditUTe &s 800n as there is a or consthtivZ obkngalion COmEllittiug the tharity lo thai expenditUTe, ti is prpbAbl¢ that a tranBfer of economi¢ benefts will be rUlTed in settlemeTht dnd th¢ aloUI of the oblig&lioll callbe measured reliabty. Expelldihw¢ is aocoted foT on att a¢¢rllais basis and has Ix¢n classified under h¢adrJ85 tbat aggregate all cost related to tbe ¢ategory. Where cost8 Cannot be directty attributed to PArticular headings they have been a]l(Kated to aclivitie5 on a basis consisteitt WLth the use of Tesoutces. Granti offered subjectto Conditio9 Tthich have not been mot At the year end date arc noted as a commilrnctrt but Grnnts payable Grants payabl¢ are inGILLded in the accounts when the obligation to ake the payroent arises. Any grants warded, but Lmsp¢nrwitbin two years, due to be WrIttE back butarc rcviewed by the Board on #n individual basis. Allocation amd apportionment of eosts staff costs have bcen allocated between t tikIng 8nd other chaTitable a]VitieS according to the till spejrt by staff oo each activity. oih¢r support costs atiTibutable to each activity have been ullocated on & direct cos¢b8Si$ Ot, for other ovethead CO81& 8PPOrtioned accordiog to majmgement estimat¢s. Grants offtred subject to conditiolls whi¢b have beett met atth¢ ye8r end da are tted as aro]Dmitillent b ELPt accDJed as Exp¢ndilure. Page 9 conti[ed...
FRIENDS OF BRIGHTON AFID HOVE HOSPJTAts OTFS TO IAL sr FOR THE YEAR EIYDED31 DE - eontitilled ACCOUNTINC POLICIES- co]Jtinued Tallgible fixed Ass¢ts Fixed assets are d¢pTe¢iatsd 80 &8 lo Mrile off their cost over theirNsefid¢¢onon)ic lives at the following rates . Office 4uipment- IS% straighl line basis. Tsngll)le Fixed Assets C05tiDs ttLor¢ than £1,000 are capitaiised and lucd]llg ally in¢idental expense8 of a¢quisition. Tantioo The dwity is ex¢tnpt from tax on its charitable a¢ttYities. Fund accounting UthTestricted funds can be used in aOrdace wiÈbthe eharitable objectives at the di8¢tptiim of the1[uss. ReslricÉed fid8 can onty be Sed foTP4rticularrestrict¢dpuTposes within the objects of the chity. R¢stri¢tkorLS &T18¢ specified by the donoy or en fimds rais¢d for particular restricted t>s&s. Fwther eXp]&tli0 of the uthre alldpuLW¢ of each Ojnd Fs ill¢luded in the notes to the financial StateMr5. Penslojk Costs and other p05t-reÉiremeBt benefjts The charity opeTates a dtf]ned ¢ontribution pension scheme. ContributiOll8 p&y&ble to the charity's pension 8¢beme Are chargedto the Staternent ofFinanciaiActivitie5 iu the period to which they telate. Donated good5 Donated goods and 3eLvices bave not b¢wn reco]$ed ill financÉol statetnents it is llot practicabk to do so al the cost (lweighS the beu¢fft. DONATIONS AIID LEGACIVS 2023 2022 Legacies Donations and subscriptLODS 248,7lO 12,334 15,815 17924 261,044 33,739 TMKiYf INCOME 2023 21)22 Deposit &ccoullt interest 9,823 4,905 OTHER INCOME 2023 2022 Book sales FFien(L% Cofe Parkcetth FundraisiD8 and evEnt incom¢ Misccllalleous in¢omc 750 8,561 9J41 l290 187 10,394 18,701 1,304 19.942 30.589 Page 10
. FRIEL¥IDS O NANDHO NOTES TO THE FINANCIAL STATErELT FOR THE YEAR ENDED 31 DECEMBER 2023 RAJSINC FULYDS Othertradlng 4¢tlvltles 2023 2022 4.126 22,838 477 6,960 17,803 477 Fundraising co315 Depreciation 27.441 25240 CHARJTABLE AcfIviTIES CY)STS fimding of activities {see note Support ¢osts {see not¢ 9) Cixsls (sFe nots 7) 8) Totals (Irants payabLe Support Costs 28.1gXI 1.745 29,935 2280 2.280 28.190 1.745 2,280 32215 DIRECT COSTS OF CHAiirrABLE AcfivITIES 2023 2022 Staff costs Other s]wrt costs 20,1 8,090 20.140 7203 28,190 27J43 GRANTS PAYABLE 2023 2022 Gwts payable 1,745 I04,$61 AD analysis of grts is as follows: 2023 2022 Uttiyersity HDsptta]s Sussex NHS Foundation Trust Swssex Ci)mffiunity NHS Foundation Ttust SL8sex Partnership NHS Foulldation Trust 3,633 104,937 76 BIFwd Provid¢d WJBack Chorged CIFwd Uniyersty Hospitals SussexNHS Foundation Tnist s$SeX Con)mEinity NHS Trust Sussex Partn¢rsbip NHS Trust 201,276 58.932 (55299) (14,299) 190,610 919 582 18 Pagell ¢0lltinu..
BRIGHfoN SPITALS NOTES TO THE Fll¥ANCIAL STATEMEF4TS- FOR THE VEAR KNDED 31 DECEMBER 2023 SiIPPORT COSIS sts Sup¥ costs 2.280 Support costs. in¢luded ill the aboye, are as follows: 2Q23 Support C(lS 222 Tal activitie5 2280 1220 io. TRiISTEES' REMUNERATION AND BENEFrrs There wetT no trustees, t¢mun¢rntion or otller beneffts for the yew en(kd 31 December 2023 nor for the elthd 31 Decernber 2022. Trustet5 txpen weye no ttu5tees' exTell5¢s paid for the year ead>l 31 Dec¢mkn 2023 nor for lthe year ellded 31 Dece]nber 2022. STAFF COSTS Numbtrof ¢mployee5 The average monthly headcount for the year wa5 follows.. 2023 2022 Support stsff- I parttime Slff costs 2023 2022 W8ges and salaries ial security ¢OSts P¢u¥ion costs 18,444 1,290 366 18.412 1362 365 No employees received r¢muneration in excesy of £60,000. The ttITStees Consider its key management petsollnel to be thE tru5teeg. No employmett¢ bgnefits we paid to the key management PagE 12 continued..
RtENDS O N IIJYD HOVE HOSPITALS LYOTES TO THE Fll¥ANCIAL STATEMETYfs- eo FOR THE YEAR ENDfD 31 DECEt4(BER 2023 12. COLItPARATIVES FOR THE STATEME OF FINANCIAL A[Vrr[S (2022) Unrestricted Restricted funds Tot81 Sjnds ]NCOME AND EFIDOWMENfs FROM Donatiolls aDd IcBacie5 33,739 33,739 tttvestn*nt in¢om¢ other income 4,905 30,589 4.905 30,559 Totil 69,233 69,233 EXPENDITURE ON Raising funds 25,240 25,240 Cbaritsble aetlvltles Gr,ants p&yabl SupTth costs 86,204 2,220 4&( 132,204 2,220 Total l13.664 46,0(MTr 159.604 r4ET INCOMFJ(EXPEE4DllURE) (44,431) (46,000) (90,431) RECONCILJATION OF FUNDS Totsl brought forward 235.132 255,754 490.886 TOTAL FUNDS CARRIED FORWARD 190,701 209,754 400.455 TANCIBLE FIXED ASSETS Fixtures fitting3 COST At I Salluary 2023 and 31 December 2023 11,778 DEPRECIATION At l January 2023 Charge for ye8r 10.506 477 At 3E Dellber 2023 10.983 NET BOOK VALUE At 31 December 2023 795 At31 Decernb 2022 1,272 Pa8e 13 contiDud..
FRIBNDS OF BRICHTON Af4D HO rioTLS TO THE FINANCIAL STATEMENTS- eonti4u¢d AR EI¥DED 31 DECEMBER 2023 DEBTOR8: AMOUNTS FALLTNG DUE WITHIN ONE YEAR 2023 2022 Legacies T¢c¢ivable 243.774 IS CREDJTOR&. AMouNfsFALLING DUE IvifHtN ONE YEAR 2023 2022 Gtths payable tteditors Social security andother taxc5 Awwed expeltses 191.192 207,663 34 150 2,659 177 2,536 193,905 210,506 I& 0VEMENT IN FUNDS Net moyeme Trallsf between At 1.123 fimds 31.12.23 Uttrestrleted hnds General futLd 190,701 88.901 10,800 290,402 Restrleted funds Sussex Eye Hospital EquipllLent for Digestive Diseases 1,875 145,000 146.875 10.8(K) 6,199 181.830 9,050 (lo,8) Sussex KidDey Ullit at BSUH Cancw Care Unit Ear,Nose alld Throat Unti 6,l99 179,082 9.050 (1748) 209,751 142252 (io.soo) 341206 TOTAL FUNDS 41K),455 231,153 631.608 N¢tmov¢mefft ITL bjllds, included inth¢ abovo are 85 foll0m. Tn¢oming resowces Resources MoveDLent ¢xpended in fidS Ubre5tricted G¥[ fi]nd 145.809 (56,908) 88,901 R4stricted funds Sussex Eye Hospitsl C4n¢¢r Care Unit 145,(M)O 145,000 (1748) (2,748) l45,0(Kl (2.748) 141252 TOTAL FUP4DS 290,809 (59,656) 231,153 Pa8e 14 colltiniied...
FRIETqDS OF BRtGHTON AND HOVE HospfrALS TATEMENfs- eontinue I DECEMBER 2 FOR THE YEA 16. MOVEMENT IN FUNDS- continued Comparatlvls for movemelltkn (llod5 movement At 31.12.22 At 1.1.22 Utsr45triCt[ fullds Gelleral fund 235,132 (44.431) 190,701 R¢8trl¢t¢d fullds Su5scx Eye Hospital Equipmelli for Digestive Diseases I,5 1,875 10.8(X) 6,199 227,830 9,050 10.800 6.199 181.830 9,050 Sussex Kiilney Unit at BSUH eancer Car¢ Unit Ear. Nose and Throatunit {46,¢MJ) 255.754 (46.0(M)) 209,754 TOTAL FUNDS 490.886 (90.431) 400.455 Comparative net movement in fiinds, inclu(kd in the above are as follows.. Jncoming resources Resources expended Movement in funds Unresri¢ted funds General fund 69,233 (113.664) (44.4311 RÈstrIctl Concw Care UDit (46,DOO) (46.000) TOTAL FUNDS 69,233 (159,664) (90,431) Th¢ pwpose of each Te8tricted fillWaS ag follow.. I.Bu53EX Eye Hospital- to b¢n¢fLt patients and staff at the SUeX Ey¢ Itospital. 2JEqUÉprne for Digestive Diseases D¢pattrDt- a donation for eq1pm¢t 88 appmv¢d by the departtn¢ 3Bussex KithJeyUnit- to Ixnefitpaients at this wilt. 4.snl Aths of Frien(Lsblp- thnding to supp)rt the STnKll Acts of FrieaShiP initiative. 5£ard] Care" specific lega to b¢ usedwithin this delts 6ICallcer Cart - Fcific1¢8acy to be d1th]n this deparunfflL 7.Ear.Nose alld Tftroat- specific legacy to be dFilthlD thi5 dei>artsnent. 8.Emerg¢n¢y Depattmeut- spe¢ifi¢ donation for traillills simulator. 9.Maternity- specific dOtitsn to be used withit) this d¢p8rtment. Page 15
tENDS OF BRIGHTON AND HOVE HOSPITAIS THE FIN FOR THk Y ATELI(ENfs- eontinue ED 31 DKC RELATED PARTY DISCLOSURES There were no ro]ated paty traD5actioJ]s for th¢ year rllded 31 fkcefftber 2023. ULTIMATE coNfROLLING PARTY Ukinjaie control lie5 With th¢ tru5te¢s. Pag¢lO