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2022-09-30-accounts

Charity number: 211213

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1 - 2
Trustees' report 3 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18
The following pages do not form part of the statutory financial statements:
Schedules to the financial statements 19 - 25

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2022

Trustees Mrs B J Joule (2011), Chairman-until 14 June 2022 (deceased 14 June 2022)
Mr J Allin (2009), Chairman-from 16 August 2022
Miss P Bailey (2010)
Mr C G Dawson (2010)
Mr S Grasar (2014)
Mrs S Hopper (2022)
Mr M Horrobin (2010)
Mr D Leah (2014)
Mrs K Smith (2013)
Mr R Stone (2013), Treasurer
Mrs S Walker (2021)
Mrs C Woodfield (2022)
Mr I Woodfield (2022)
Mrs P Platt (2011) (resigned 19 April 2022)
Charity registered
number 211213
Principal office King's Mill Hospital
Mansfield Road
Sutton in Ashfield
Nottinghamshire
NG17 4JL
Accountant Jonathan Wilson
Chartered Accountant
68 West Gate
Mansfield
Nottinghamshire
NG18 1RR
Bankers Barclays Bank PLC
23 Market Place
Mansfield
Nottinghamshire
NG18 1HT
Solicitors Harrop White Vallance and Dawson
9/11 Albert Street
Mansfield
Nottinghamshire
NG18 1EA
President Mrs A Swan Parente MBE
Vice presidents Councillor K Allsop - resigned 19 April 2022
Mr A Callaghan
Dr R Scott - resigned 19 April 2022
Mr A Hopper - appointed 19 April 2022

Page 1

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022

Secretary

King's Mill Hospital Mansfield Road Sutton in Ashfield Nottinghamshire NG17 4JL 01623 622515 (extension 6044)

Page 2

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022

The trustees present their annual report together with the financial statements of the charity for the from 1 October 2021 to 30 September 2022. The trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

Objectives and activities

a. Policies and objectives

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

There have been no changes during the year.

Achievements and performance

a. Main achievements of the charity

This, the League's 74th year, has been as difficult as the previous one, not only from a financial point of view, but also from a personnel and personal angle.

The sudden death of Barbara Joule was a very sad blow. For more than 30 years she had been the Chairman of the board of Trustees, during which time the League's influence had grown and had a significant input in supporting the three local hospitals. She was a lady of strong commitment with a deep-seated love and respect for the local community and a fabulous and articulateambassador for the work of the League of Friends

Another long-standing and very active member, Pauline Platt, retired after many years of sterling service as a Trustee and member of various committees and it is essential to place on record our appreciation of her dedication.

Various restrictions still affected fund-raising and the continued closure of the tea-bars severely affected income. However various events (Autumn Fete, Coffee Mornings and Christmas Concert), raised nearly £5,000, and three shops contributed another excellent result for the year of £43,000.

The shops have been fitted with more modern and brighter signs and doors and locks have been replaced where necessary. Our thanks must be recorded strongly to all the shop volunteers, on whom we rely so much, for their continued commitment and support. A few more volunteers would spread the load and be very welcome.

All patients who were in hospital over Christmas either at King's Mill or the Millbrook Centre received a present from the League.

The presentation of a "pain relief" machine, for which the League of Friends donated £29,000, was well received by the hospital, as its use cuts down patients' waiting time and does away with the need for surgical intervention.

Many requests will be on the way soon, so we must hope that the success we have enjoyed this year, thanks to the fund-raising committee and the shops, will continue, so the League too, can also continue its work.

Page 3

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022

Financial review

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

In line with the trustees' wishes to keep matters as simple and transparent as possible, and to ensure that donations received by our supporters and monies raised by our volunteers are available in full to meet our charitable objectives, we are retaining the sum of £62,000 which is the balance of a bequest received in a previous year, as a reserve. The interest on this sum will help to offset our modest but unavoidable administrative expenses. This sum is on deposit locally in the Mansfield Building Society with the balance being held in the bank current account with Barclays Bank PLC.

Structure, governance and management

a. Constitution

League of Hospital Friends (Mansfield and Sutton) is a registered charity, number 211213, and is constituted under a trust deed.

The League of Hospital Friends was formed in 1948 and its objects and powers are:

The object of the league shall be to relieve patients of the hospitals served by the league who are sick, convalescent, disabled, handicapped, infirm or in need of financial assistance and generally to support the charitable work of the said hospitals. For the purpose of carrying out the above object, but not otherwise, the league shall have the following powers:

Page 4

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2022

Structure, governance and management (continued)

The league provides amenities for patients, visitors and staff of the following hospitals:

King's Mill Hospital, Sutton in Ashfield, including Millbrook Mental Health Unit Mansfield Community Hospital, Mansfield

b. Methods of appointment or election of trustees

The management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed.

As a preliminary to appointment, potential trustees are identified by the current trustees and are invited to attend a meeting of the trustees to familiarise themselves with the charity and to establish whether they would like to become a trustee if invited to do so. Having established that a potential trustee may be interested in becoming a full trustee, the current trustees debate the issue and (if appropriate) issue an invitation to the potential trustee to attend the next meeting; at which time an election will take place and the candidate informed whether they have been appointed as a trustee.

Approved by order of the members of the board of trustees on 5 January 2023 and signed on their behalf by:

Mr J Allin Chairman

Page 5

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022

Independent Examiner's Report to the Trustees of League of Hospital Friends (Mansfield and Sutton) ('the charity')

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2022.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 charity as required by section 130 of the 2011 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.

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work or for this report.

Signed: Jonathan Wilson

Dated: 9 January 2023

Jonathan Wilson Chartered Accountant

Page 6

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2022
£
1,673
47,968
698
50,339
35,582
76,934
112,516
(62,177)
140,205
(62,177)
78,028
Total
funds
2022
£
1,673
47,968
698
50,339
35,582
76,934
112,516
(62,177)
140,205
(62,177)
78,028
Total
funds
2021
£
20,074
23,586
477
44,137
17,779
45,158
62,937
(18,800)
159,005
(18,800)
140,205

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 18 form part of these financial statements.

Page 7

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

BALANCE SHEET AS AT 30 SEPTEMBER 2022

Note
Fixed assets
Investments
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds
2,821
82,574
85,395
(72,500)
2022
£
65,133
12,895
78,028
-
78,028
78,028
1,442
109,533
110,975
(35,450)
2021
£
64,680
75,525
140,205
-
140,205
140,205

The financial statements were approved and authorised for issue by the trustees on 05 January 2023 and signed on their behalf by:

Mr J Allin Mr R Stone Chairman Treasurer

The notes on pages 9 to 18 form part of these financial statements.

Page 8

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

League of Hospital Friends (Mansfield and Sutton) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Going concern

At the date of signing there is a degree of uncertainty about the economic impact of COVID-19. The trustees continue to monitor the position closely however they believe that the charity will maintain its current level of activity and they therefore continue to adopt the going concern basis.

1.3 Income

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

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Page 9

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

1. Accounting policies (continued)

1.4 Expenditure (continued)

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the statement of financial activities as the related expenditure is incurred.

1.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the statement of financial activities.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

Page 10

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

1. Accounting policies (continued)

1.11 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.12 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

2. General information

The League of Hospital Friends (Mansfield and Sutton) is a charity registered in England, registration number 211213.

Page 11

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

3. Income from donations and legacies

Unrestricted
funds
2022
£
Donations
Donations
345
In memoria donations
1,248
Subscriptions
80
1,673
Unrestricted
funds
2021
£
Donations
Donations
1,237
In memoria donations
265
Subscriptions
70
Government grants
Ashfield District Council - COVID-19
13,002
Mansfield District Council - COVID-19
5,500
20,074
Total
funds
2022
£
345
1,248
80
1,673
Total
funds
2021
£
1,237
265
70
13,002
5,500
20,074

Page 12

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

4. Income from other trading activities

Income from fundraising events

Unrestricted
funds
2022
£
Forest Town charity shop
18,524
Sutton charity shop
24,476
Fundraising events
4,968
47,968
Unrestricted
funds
2021
£
Forest Town charity shop
9,952
Millbrook voluntary shop
153
Sutton charity shop
10,310
Fundraising events
3,171
23,586
Total
funds
2022
£
18,524
24,476
4,968
47,968
Total
funds
2021
£
9,952
153
10,310
3,171
23,586

5. Investment income

Unrestricted
funds
2022
£
Investment income - local cash
698
Unrestricted
funds
2021
£
Investment income - local cash
477
Total
funds
2022
£
698
Total
funds
2021
£
477

Page 13

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

6. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted
funds
2022
£
Forest Town charity shop costs
26,738
Sutton charity shop costs
8,150
Fundraising events costs
484
Mansfield Community Hospital voluntary shop costs
210
35,582
Unrestricted
funds
2021
£
Forest Town charity shop costs
9,811
Millbrook voluntary shop costs
288
Sutton charity shop costs
6,430
Fundraising events costs
1,250
17,779
Total
funds
2022
£
26,738
8,150
484
210
35,582
Total
funds
2021
£
9,811
288
6,430
1,250
17,779

Page 14

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

7. Analysis of expenditure on charitable activities

Summary by expense type

Unrestricted
funds
2022
£
Amenities and equipment
35,225
Amenities provision at start of year
(35,450)
Amenities provision at end of year
72,500
Subscriptions
960
Printing, stationery, postage and advertising
496
Sundries
555
Independent examiner's fees
2,148
Trustees' remuneration
500
76,934
Unrestricted
funds
2021
£
Amenities and equipment
5,826
Amenities provision at end of year
35,450
Subscriptions
913
Printing, stationery, postage and advertising
163
Sundries
158
Independent examiner's fees
2,148
Trustee's remuneration
500
45,158
Total
2022
£
35,225
(35,450)
72,500
960
496
555
2,148
500
76,934
Total
2021
£
5,826
35,450
913
163
158
2,148
500
45,158

Page 15

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

8. Independent examiner's remuneration

2022 2021
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 2,148 2,148

9. Trustees' remuneration and expenses

During the year, one or more trustees has been paid honorarium or has received from the charity. The value of trustees' honorarium was as follows:

2022 2021
£ £
Mr R Stone (2013) Honorarium 500 500

During the year ended 30 September 2022, no trustee expenses have been incurred (2021 - £NIL).

10. Fixed asset investments

Cost or valuation
At 1 October 2021
Additions
At 30 September 2022
Net book value
At 30 September 2022
At 30 September 2021
Unlisted
investments
£
64,680
453
65,133
65,133
64,680

All the fixed asset investments are held in the UK and are represented by cash deposits with The Mansfield Building Society (2021 - The Mansfield Building Society).

Page 16

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

11. Debtors

2022 2021
£ £
Prepayments and accrued income 2,821 1,442

12. Creditors: Amounts falling due within one year

2022 2021
£ £
Accruals and deferred income 72,500 35,450

13. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Statement of funds - prior year
Unrestricted funds
General Funds
Balance at 1
October
2021
£
140,205
Balance at
1 October
2020
£
159,005
Income
£
50,339
Income
£
44,137
Expenditure
£
(112,516)
Expenditure
£
(62,937)
Balance at
30
September
2022
£
78,028
Balance at
30
September
2021
£
140,205

Page 17

LEAGUE OF HOSPITAL FRIENDS (MANSFIELD AND SUTTON)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Fixed asset investments
65,133
Current assets
85,395
Creditors due within one year
(72,500)
Total
78,028
Total
funds
2022
£
65,133
85,395
(72,500)
78,028

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2021
£
64,680
110,975
(35,450)
140,205
Total
funds
2021
£
64,680
110,975
(35,450)
140,205

15. Operating lease commitments

At 30 September 2022 the charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

2022 2021
£ £
Later than 1 year and not later than 5 years 22,885 30,795

16. Related party transactions

There are no further related party transactions that require disclosure.

Page 18