**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
Inde￿ndent 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 D￿ernber 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¢¢ord￿e with the Financial Reporting Standard applicabl¢ in the
UK and Rwblic of [reEku￿ (FRS 102) (eff￿tIve I laDuary 2019).
OBJECTThIS AI¥D ACTIV]TIES
Objectlves alms
The Charity's ￿￿nCipal objective is to raise Ilmds from 5ubscrlptions. idonations. fUndrais￿g ¢¥¢Thts and le8acie5 10
proyide additional servtcés and equipmgnt for ￿lIent& Visitors and staff of lh¢ NHS coJnn￿ticS 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 $ervi¢e.
2.To raisd aD& cokleet funds and to appty th¢m by Suppleme￿i￿g in sucb tnamner &8 the Friends think fit the IesOu￿¢S
available to the NHS TEUSts from public fund3.
3.To recrnit atld assist in the recDJittllent of volunthry worke15 in ond for th¢ Friends al￿ to provide a lillk between the
NHS Trnsts and the communities Mrhich they seTVe.
4.To ¢0-￿rate with all otheT b(Kll¢s forthe benefit ofthe hospitals and conimunity 8¢ryice5.
5.To ¢o-0￿ratE with other Friends ofhospitals and other clwitablebodies.
6.To do all things &$ 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
p￿blIC 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 I￿al
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 voluttteeri￿g. 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 wonderf￿1 new Louisa fknilldale B￿ldIn& is making a
signifiwAt differellcE to patient we staffmoral¢.
Our foGUS of makin8 lifr betterfoypeople in I￿SpIta] contknu¢$.
Small A¢ts of Friendship (SAF) OUT tllnoyative proj¢cl to i]Dprove ￿ti￿ts, 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 RÈhabilit*ion
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. esp￿i&llY to are&8 that hav¢ ditrtcuhy getting fiv￿illB 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 t*st value for ourdonors alld supporters.
A5 well as money) people give us their tÉDLe. w0￿1ng 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 A￿tI￿nY 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 uHsu￿tX Chaplaincy St Goorge's Churchwelcorning O￿T 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, a￿d a Pre￿eW of Vinthcfttii)n th¢ film about Mercedes Gleitsfy who's
8tarKiTst¢n Callaghan also completed our 5Witnto help ￿S raise fimds foTthe G￿￿llty.
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 W0￿￿ng with tknn to design
programme that ensure5 we both benefit from tbe relation$hip.
We Aiso dld a lot of work to ¢onsDlidthe ow f￿ances, Pmtices and Prwedwes to be ¢onwliallt with ¢I￿lty 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 PatrO￿s. 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]l￿t 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 Ca￿led fon¥aTd of £290,402.
The fouoffiug l¢ga¢ies weTe PTeviowty norified have been included with th¢s¢ a￿O￿nts. 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 S￿SSeX 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¢t*egy 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 a￿d 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 doc￿Mellt
Fritnds of BrffiglLion & Hove H(tspitals is governed by & d(xunMrt fi￿t issued iti 1949. The charity svas registeFed with
the C]wity Conllllission forEnS￿d 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¢ Comri￿ns.
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 n￿nber8. ￿-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 T￿￿te&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 ev￿18 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 n￿agement of the cbartty aDd will IBport the ye&s Ivorft attkn Attu￿1 General
Further d¢tall5 are cOntai￿d 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.
REFER￿CE AF4D ADMINisfiL4TIVE DETAILS
Registered Charity number
209414
Prlnelpal addre88
The Old Chap¢l
37 St Georges Road
Br￿ht0rn
East Sussèx
BN2 IED
Trvgtees
Dr M Al-Jawad
Mr J A￿S1]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&s￿er)
MLE D I￿eder
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
BIl￿tOn
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￿£Tr￿s
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 Gen￿ty Ac¢erned Accounting Practice).
The law wplicablc to ¢hariti¢s ill EnB]and atLd Wales, the Charities Act 2011. cb￿ty (A¢¢ounts 8nd Rwrts)
R¢gulatiolls 2008 and the provisigns of tILe trust deed requir¢s the tr￿ste¢S to prepare r]Daneial Statem￿19 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 eX￿altUre, 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 PreS￿oe 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 Ch￿Lty 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. I*K..fiy&.>kQ**A........ alld Si￿A¢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 I￿￿e¢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 ch￿lty bl￿te¢S of tT* Trust you are responsknle for the prep8Tation of the accounts in ac¢ordanc£ iyith the
reqUirell￿tt$ 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 ch￿ity 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 bec1ll￿e l a]n a member of Ihe Institute of Chartered AcCou￿tants 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 att￿tion 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 (Accou￿8 and Reports) Regulattons 2008 other than gffiy requirement that ihe accou[￿ give a
tr￿C alkd fair Yiew which is llot amatter consid￿e￿&S wof aD independent ¢x4minatAon.
J have concerns and have come ￿rosS no other matters connectiott with the eX￿in&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
fi￿d&
Unrestricted
fi]nd
R¢stri¢ted
funds
T￿al
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 fill￿S
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
un￿striCted
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
I￿r 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 statsrne￿ts
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
IT￿me
All income is reCo￿ls¢d in the Staterneut of Finattcial Activi*i¢s on¢e the charity ]]as entitIen￿t 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
$hr)wn 8ross, uqth the a￿(￿la￿d ¢05ts included in fundraising ¢ost& The value of voluntsry work is not included
ttt tILe financia] slkttetnents.
For kgacies, otitiemenl is taken on a cas¢ by case basi5 as the earlier of the date on Fhi¢h'. tho charity is eware
that probate has be￿ granted, the estate has IxeD finalis¢d and notificatiim has ￿en made by the executorfs) to
th¢ Charity thai a distnl)urion will be nFade, or when a distributio￿ is received from th¢ estat& Receipt of a
lega¢y. in whole or in parL is ottly considered probable when the amou￿ catt be measured reliably aDd the
h&s been notified of the executor's intsntiott to make a di5Érlbulion. If tILe legacy is in the form of a5SEt
other than c&slL or aD asset listed on g4 reGogttl8ed sto¢k eXCh￿e, Tecogthion is subject to the ¥a]u¢ of the asset
Ixing able lo be reliably measured and tidc to the asset has passed to the charity. Where lega¢ies havt) been
notifled to the charity OF thE charity is aware of thE 8raiLting of probat¢ aJbJ the ￿jtetia for income rewgnition
have noi beell mel then the legacy is treated &$ a coDtiDgent asset attd dis¢los¢d if tnaÉertal.
Expenditsre
Liabilities are recogniged as ExpenditUTe &s 800n as there is a or consth￿tivZ obkngalion COmEllittiug the
tharity lo thai expenditUTe, ti is prpbAbl¢ that a tranBfer of economi¢ benefts will be r￿UlTed in settlemeTht dnd
th¢ a￿loUI￿ of the oblig&lioll callbe measured reliabty. Expelldihw¢ is aoco￿ted 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 Conditio￿9 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 ti￿kIng 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 t￿ted 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 luc￿d]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 a￿Orda￿ce wiÈbthe eharitable objectives at the di8¢tptiim of the1[us￿s.
ReslricÉed fi￿d8 can onty be ￿Sed foTP4rticularrestrict¢dpuTposes within the objects of the ch￿ity. R¢stri¢tkorLS
&T18¢ specified by the donoy or ￿￿en fimds rais¢d for particular restricted ￿t￿>s&s.
Fwther eXp]&t￿li0￿ of the uthre alldpuLW¢ of each Ojnd Fs ill¢luded in the notes to the financial StateMr￿5.
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 STATEr￿EL￿T
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,$61
AD analysis of gr￿ts is as follows:
2023
2022
Uttiyersity HDsptta]s Sussex NHS Foundation Trust
Swssex Ci)mffiunity NHS Foundation Ttust
SL8sex Partnership NHS Foulldation Trust
3,633
104,937
76
BIFwd Provid¢d
WJBack
Chorged
CIFwd
Uniyersty Hospitals SussexNHS
Foundation Tnist
s￿$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
2￿22
T￿al
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
Sl*ff 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 w*e 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 De￿llber 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 fi￿dS
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
Unres*ri¢ted funds
General fund
69,233
(113.664)
(44.4311
RÈstrIct￿l
Concw Care UDit
(46,DOO)
(46.000)
TOTAL FUNDS
69,233
(159,664)
(90,431)
Th¢ pwpose of each Te8tricted fill￿WaS ag follow￿..
I.Bu53EX Eye Hospital- to b¢n¢fLt patients and staff at the SU￿eX Ey¢ Itospital.
2JEqUÉprne￿ for Digestive Diseases D¢pattrDt- a donation for eq￿1pm¢￿t 88 appmv¢d by the departtn¢
3Bussex KithJeyUnit- to Ixnefitpa*ients at this wilt.
4.sn￿l Aths of Frien(Lsblp- thnding to supp)rt the STnKll Acts of Frie￿aShiP initiative.
5£ard]￿ Care" specific lega￿ to b¢ usedwithin this de￿lts
6ICallcer Cart - Fcific1¢8acy to be ￿d￿1th]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 dO￿titsn 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