Charfty Tegistrntlon number 225858
FRIENDS OF CHICHESTER HOSPITALS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

FRIENDS OF CHICHESTER HOSPITALS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustèes
Klts J Ramage
Mrs J Hepworth
Mr J RNden
Mrs A Hobson
Mrs P Robertson
Mrs K Smee
klr R Stepherbs
MrA M KeeliThJ
Mr J E M Brotherton
MrJ C TumeT
M8 L G Ftaser
MsMPReed
Mr M Barge
Ms S M Medknv
(Appointed 24 Aprfl 20231
(Appointed 11 March 20241
Chorlty number
Princlpal addross
Frpnds Offi1
St Rtharrfs Hospital
Spitalfields Lane
Wesl Sussex
Chichester
P019 6SE
Independent examiner
Claire Norwood Bstt FCAATII
Carpenter Box
Piper House 4 Dukes Court
Bognor Road
Chichester
sl Sussex
P019 8FX

FRIENDS OF CHICHESTER HOSPITALS
CONTENTS
Page
Trustees, roport
Indèpèndent exaMI￿￿S report
Stalernent offjn8n&al actNItss
Balan￿ sheet
Notes to the f￿an￿al ststemenls
8-17

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The Irusl88$ present Iheir annual report and financ4al statements for tho year ended 30 September 2023.
Th8 financial stslernents have been Pfep8red in a￿ordan￿ wilh the a￿Ounting pollGies get out In note 1 to the
financial statements and compty with Ihe tharitys g(&veM1￿ dorjjment, the ChaTrthp.s Act 2011 And Acethnting and
Reporting by Ch8ri1iÈs-. Staternent of Recommended practi￿ applicab￿ to charities preparing their accounts in
accordance with the FinanTral RoPQrting Standard applic9b￿ in the UK and Republic Of Ireland IFRS 1021 (effective
1 January 2019)..
The Friends of Chii*estor Ho$wtsls is a Registered Charity fomied in 1918.
Obioctlves and activities
The charity's objectives are lo encourage the interest and support of the kx21 community in Chichesterfs Nation81
Health Service H05pilals, then Ihre¢- The Royal West Sussex, St Rira)ard's and Graylingwell.
The Royal Wesl Sussex and St Rithard's were progressNely merged in the 1980's and today. St Rl¢hards P105pilal
at Chichester serves as the General and A¢cident and Emergency Hospital for the Wostern area of Wesl Sussex
with 8 rasident population of over 210.000 peopk. The main core of Sl Richard's moved into a new hospital in
Decembei 19%. The Accidenl and Emergen￿ dep3rtmenl was extensivety enlarged and modemised in 1999 ond
2000.
Giaylingwell Hospital (now known as The Chithester Cenlre) is mainty located on its original sitè in Chichèster and
serves the same population vAth the prowsion of MentAI Heatth and Community Services. Grdylingwell has re￿ntlY
moved into modern acumrnodation: and some older tsryts'b'es skjch as Harold ￿dd Unit ceased to provide car8
autumn 2021, but Connolly House is sbl prowding care and is one Ljf Ihe okler units.
The Friends exi51 to provide fjjnds to SUpp￿￿ent or enhance the resour￿ of both hosFytsl$ for the benefit of
patients and siaff. This is aohieved by operating ¥ profitable. effifyent Hcsspital Shop and WaTd Trolley Servsce whi
provides good "Wdlue fof money. confectionery, toiletn"e5. newspapers and magazines, groceries and snacks.
Additional funds are raised from leg8ryÈs, In Memoriam donations and through lèles, film shows. dan￿$. llag days,
rafflès and by a group of members who pay for life membership of £50 or an Annual Subsuiplion of £10.
The truslegs have paid due regard lo guidance issued by th8 Charity Commission in de￿Ing what actimtiès the
tharity Should undertake.

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Significant &clivlile5
The Unique S811ing Point of the Friends of Chichester Hospitals is Ihal Ihey are fijlty voluntarity led and run Charity
which k88ps thè overhe8d running costs Its a minimum. This yea¢s ac(x)unts verify Ihis, and r( is greatty appreryaled
by those who donate to us as they know thal their gift 15 being LLsed ￿Se￿,
Since the amalgam8tK)n of several hos￿a&. the University Hospitals Sussex Foundation trust is now fully
operadDnal and has over 20,000 em ￿0yees. After several ye8r5 of major changes in personnel and management,
the structure within the hospital is now stsble and there is a senbor director and a director of nursing Sp8￿fical￿ for
St Ri(*ard's. The Friends liaise dosety with them which enabks them lo enhance the services they provtde to
support patignls and staff.
There are 15 truslees and we have met regula¢ty throughoui the year. the trustses are ably assisted by kn-part
lime assistants who run our Offi￿ al St Richard's hospital.
During thé year various fundraising events were heid induding Ihe 8nnual Chrkslmas CA)ll￿tiOn organi$e4 by Rotary
dubs of Chichester around the in Ghichesler. We wsrted several Mllage fetes for colledion putPQses bul also
to improve the profilè and visibiltty of the Friends. Various raffles have been held. As is our tradit￿n, we gave a
small pr*senl bag to each palient unfortunate enouyh to be Sts￿n9 in hospital over th¢ Christmas period.
The Friends Shop, which is located on Ihe ground Iloor in the outpatients at the hosp4lal 1$ grwrwJ month by month.
The ward trolley round is also re-estsblished and again i8 proving extremety popular amongst patients and staff. In
addttrion lo selling its goods lo the wards, the Irdley raises the PTofde of the friends around the hospi181. The shop
held regular fre¢ raffles for stsff, to thank them for their hard work and diligence and these were greatly apprerAated.
There is a￿VayS a very colourful display in thÈ shop vAndow.
Unlike most Friend5 shops OU￿ fu1ty run by vduntÈeTS. It is managed by a le8m ol thr88, Nvo of vthom are
trustees. There are also over 50 volunteers gmng th8ir time wlingty.
Our Volunteers are the Friends Greate51 assel, and wiihtyJt them we would not be in such a str￿g position or
Indeed operating at all.
We recekvod many (lonaliDns in memoriam diredty and through funeral directors. Donation also IhroLTrgh the Just
Giving webs(te and the Charities Aid Foundation. and many of th&8e are gtft aicled. However. by far the greatsst
source of our income was from ￿g#￿e$ and our gratefvl thank goes out lo all those who remembered us.
During the year one new trustee was 8ppointÈd strengthening the exisb'ng trustee team. Two trustees lèft us during
the year.
W¢ musl lake this opportunity to thank all that have helped th8 friends of Chi¢hester hospitals during tha year by
gimng so generousty that time tts gupport this very worthwhile cause.
A¢hlgvement3 and perfommncè
In thè year to 30 September 2023 the Fr￿ndS shcwed a defi(yt for the year of £102,603. This compares with a
surplus for lh& prewous year 01 £237,346.
This year the total incoming resources, after the costs of generathng the lunds, decreased slightly ID £151,601
compared lo £387.958 last yèar. As wtLh most L*arilies there are thays ups and downs in the sources of our
ino)me.
The decrease in incoming resources is mainty due lo a %gnthrsnt deuè8se in our leg8r¥ incomè despi(è 8n
improvetnent in Ihe Shop's trading resums.
The Friends agreed to fulld comrnitments this year of P240.714 compared with last yÈarfs commitments of
£143,027. The Friends continue to make hospttal wards aware of the support available to them and have
approved the majority of requests n)ade by the wards in the year to 30 September 2023.

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Fundraising a¢llvltie8
The shop continues to generate ptofts for the Friends. This year the am(yJnt of profil genef8led by thè Shop
increased lo £44,020 lup frorn £32.087 last yearl. The ￿$￿It for the year is 8 testament lo the efforts made by Ihe
Shop vrAunleers to find new and improved ways to provide 8 Twhud) needed seM¢e lo the staff and palienis of the
hospital.
As ever, the shop volunteers have worked very hard tD make sutB that both Ihe shop and trolley continued lo
prowde a highly valued se￿]Ce to both the patienls and staff of Sl R￿ardS Hospital. Wlhoul this effort by the
volunteers th8 Friends WOLJkl not be ab￿ lo ￿ntinUe offering this semce,. SD. yet ￿ain we owe a big v¢te of thanks
to am those who helped during the year.
Flnanclal r•vlew
R•saTh￿ policy
The trustees 8im to meet the requests for support re￿Ned from the Hospitals wherever possible. In years when the
suitable requests re￿iVed frorn the hospitaLs is bwer thari the income T￿1ve{l by the Friend5 the surplus arising is
Carried forward lo fund requests in future year5.
A significant part of the Friends. in(x)me is derived from legacies. whith (%n vary from year to year. In order tt)
8n$ure th81 the Friends are able lo support the Hospitals in a year in whKth the legacy incorne is low a d8Sl9naled
resèrve had been estsblished. In prior years this designated reserve rwxived 10% of the legaaes received in the
year., in 2017 8 decision was made not lo inuease Ihe amount hebj in this designated reserve and this decision
continued in the yÈar to 30 September 2023.
Tot￿ roserve$ at the B8lanGe Sheei d81È are £1.414,182 {2022= £1,516,785} ofwhich £1.364,310 P022.'
£1,466,171) are unTestri(#ed and £49.87212022.' £50.6141 reslricted. Duting the year a declslon was takèn by
the 1ft￿tees lo transfer the MRI Appeal designated funds baeA lo general fvn¢J5 as the htsspitsl has indicated that
envisaged project will not prrtted ￿ a way Ihat the charity can supFxJrt.
Ri8k managem*nt
The tnjstees have considered wh6ther there are any major risks 1hat may adversety affect the cantinued operalion
of the Charity.
As the Charity has no emplpyees or ygnrf1t￿n[ ongoing commrtments and onty agrees to ￿nd reque51s from the
hosprtals when funds are available the Trustees consider there are no major Tisk5 Ih3t need to be addressed.
Plans for￿￿re periods
Future plans
2024 sees the 75th annweisary of The Friends and s￿¥81 events wll be planned throughout the year to mark this
prestigious occasitsn.
After a relatNely quiet time for bids from the hospita15 during the Cowd period, we r2n ￿nf1rn demand for OUT help
is rising with an increasing number of ￿S for m8di(al and other equipment beivg submitled.
We Gonlinuts OUT good relationship with the Friends of the other hospila15 in the twst, Brighton, Ktrthing, Haywards
Heath, and Southlands. 11 must be noted that all Friends opetate fully indepernlendy.
Our continued existence and Ihè alMlity to meet the demands upon us depends on fund raising projects.
lega￿S and memorial donations as well as the supp(brt of numeTOUS volunteers who operate the fitends shop in
Saint Riethar(fs h05fMtal or help to run evenls. ale most grateful lo these public4piriled indivlduals and
organisalions who continuè to pro￿de the support Valuab￿ communty charity deseNès.
The futu￿ plans 8r8 to continue with the p)d work Ihat the thartty unllertakes in prowding valuable semces to
Patients and visitCTrrs as well as fvnding Med￿￿1 equiFwnenl.
stru¢ture¥ governanee and management
The charity is contr￿led by ts govefning do￿rnent, a deed of trust, and ￿)nsti1u￿S an unincoTporated tharity.

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Th6 trust8es who Se￿ed during Ihe year and up to Ihe date of signalure of the ffinancaal slalements were-
Mrs J Ramage
Mrs J Hepworth
r J Rowd8n
Mrs A Hobson
Mrs P Robertson
Mrs K Smee
Mr8 J Slirland
Mrs L Dean Ta￿Or
Mr R Slephens
MrA M Keeling
Mr J E M Brotherton
Mr J C Tumer
Ms L G Fraser
MsMPReed
Mrm Barge
Ms S M Medlow
(Re￿gned 24 October 2022)
(Resigned 18 September 2023>
(ApFxsinteil 24 April 2023)
(Appointed 11 MarL* 20241
The current trustees all have experience and knowledge of the I(￿￿1 area atMI charity sector. They have not
undèrt3ken any speThfic induction or training tsecause their prewou5 invi)Ivement with d)atiii8s and their general
business experience was believed to be suffiaent to ensu￿ a fun understanding of their dutiès and ras￿nsibIlItieS
both generally and specifKalty as they Appty to charities. They a￿ made aware of any changes in charity law which
may sffect thèir responsibiliiies.
The Friends is managed and run enttrety by volunteers. The registered office 1$ at Sl Rithard's Hospital, spIts￿ld
Lane, Lhicknester, P019 6SE where most of of th8 admin1str3tfft￿ work is rarried out. A committee 15 elected al Ihe
Annu£l General Meeting and they ad as Ttustees of the RegistÈrÈd Charity. The Commtttee cnnsists irf a President,
four Officers IChaTtn8n, Vice Chaimian. Hon. SecTetary and Hon. TTeasureil and up lo fifteen Committee members.
The cotnmittee meets not less than eighl limes annually to receive requests from the staff of both hospitals for
finanaal support for the purchase or enhanr£ment of medieAI equipment. and the prowsion of palient and staff
amenities, suth as wrrrfortable seabng in wailing areas and Chtislrnas gtfts. In order to ensure Ihal requests are
pwrilised so that the limrfted fijnds are deployed wisew and effectivety, the managewnent of each Hospital initial
vets each request. However, s￿la11 bids of up lo £5,0(X) can be submitted directty lo the "offi(Yrs" by Hospital wards
or departments. The Friends maintain d05e and friendty ielatK)ns wilh the management, staff and patienlg of both
Hospktals $0 that a syrnpalhelK response can be made lo all requests for supp(
Fulure trustees will be given induction and training as apprDpriate to a(4uainl them wrth the charty and its method
of operatlon. On appoinlrnenl new trustees be briefed on their ￿gaI obli9ations under charity law, Ihe content of
the goveming docJJmenL Ihe commillee and deusion maknng processes aThJ the recent finaNial pèrfomianc8 of th8
etharity.
The trustees, reportwas app
ved by Ihe Board of Tnjstees.
Mr R Stephens
Tru¥tee
y￿&y LOL*

FRIENDS OF CHICHESTER HOSPITALS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FRIENDS OF CHICHESTER HOSPITALS
I report to the trustees on my examinatlon of thè financ4al ststements of Friends of Chschester HospitAls (the charity)
for the year ended 30 septernb￿ 2023.
Rg¥ponsSbllltl?¥ and basis of rèp(wt
As the trustees of the thanly you are responsib￿ for the preparation ol tho financial statements in ac£ordance wrth
the requirements of the ChariUe$ Act 2011 Ilhe 2011 Aell.
I report in respect of my examinaticffi of the eJ)aritls finan¢ial stalewnents unied out under sedion 145 of the 2011
Act. In carrying ￿Jt Tny examination I have followed all Ihe appliL2ble Directions given by th8 Charity Cornmission
under sedion 145151(b) of the 2011 Act.
Independent •xaminef¥ $lAtenxnt
Since the charit￿S gross income ex￿eded £250,DOO your examiner must be a member of a b(xly liglÈd in Section
145 of the 2011 Ad. I confimi that l am qualified lo undertake the examination because l am a membèr of the
Institute of Chartered Accountants in EnglarKI and Wales. whith 1$ one of Ihe listed bodies.
Your attention is drawn to the faca thAt the tharity has p￿pared financial statements in 8wdance with Accounting
and R8POrting by Charities preparing their a￿Ounts in 4￿rd8n￿ with the FinanTh81 Repgrthn9 Standard applicable
in the UK and Republic of Ireland {FRS 102) in preferen￿ lo the Accounting and Reporting by Chaiibes.. Slalemenl
of Recommended Pr8ctice issued on l April 2005 which is refer￿d to in the ex1anl regulab"Dns bul has now been
withdrawn.
l und8rstsnd that Ihis has been dDne in order for fin8nual #atements lo pro￿de 8 tru8 8nd fair wew in accordan(*
with Generalty Accepted Accounting Pra(li(£ effeclive for reFM)rting periods beginning on or after 1 January 2015.
I have completèd my examination. I Confi￿ that no mattets have come lo my in ujnnection with the
examlnation giving me cause to believe that n any material respect..
accounting records were nol kept in respeL* of the tharity as required by seth.￿ 130 of the 2011 Act,. or
the fin8nci31 stalemenl$ do not accord wrth Ihose records,. or
the finanaal stslèments do r)ot ￿MplY with the ap￿Ica1Ae requirements conceming the foTm and cx)nlenl ol
accounts set out in the Charities IAccounts and Reports) ReguLqttons 2008 other than any requirement that the
acwunts give a true and fair viewwhich is Mt a matter o)Vbsidered as part of an independent examination.
I have no concems and have comè 8cross no othw matters in connection wrth the ex8min81ion lo which attenllon
should be drawn in this report in order lo enable a Proper Unde￿anding ol the financial slalements to be leached.
Clalre Norwood Bsc FCA ATII
Carpnt8r Box
Piper House 4 Dukes Court
BogTh)r Road
Chichester
We51 Sussex
P019 8FX

FRIENDS OF CHICHESTER HOSPITALS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
un￿$￿cted Restricted
funds
funds
2023
2023
Total Unrestrictsd RèJlylcltd
fund
fund6
2022
2022
Total
2023
2022
ncome from:
Donations and legaaes
Other trading actiwties
Invèstments
93,150
160,729
10,347
93.150
160.729
10.347
347.790
118,263
957
6.766
354,556
118,263
957
TotAI In¢omè
284,226
284,228
467.010
6,766
473,778
Expend[￿re on:
Rai8ing funds
Charitsble 8CtiMlies
112,625
253,462
112.625
254,204
85,818
137.753
742
12,859
150.612
Total èxpendilure
366,087
742
386,829
223,571
12,859
238,430
Nèt In¢omel{expenditurel and
mtsvèment in funds
(101,B61)
(742} 1102.603)
243,439
16,093}
237.346
Rècon¢lllaUon of funds:
Fund balances al 1 October
2022
1,486,171
50,614 1,516,785
1.222.732
56,707 1.279,439
Fund balances at 30
September 2023
1.364.310
49.872 1.414.182
1,466.171
SO.S14 1,516,785
The stalem8nt of financiBI ad1￿11*$ indijdes all gains and k)sses reL¥Jgnk8ed in the year. All irKome and èxpenditure
derivè from continuing actt'wlies.

FRIENDS OF CHICHESTER HOSPITALS
BALANCE SHEET
AS AT30 SEPTEMBER 2023
2023
2022
Flxad assets
Tangible assets
13
9,216
10.176
Current a$s•ts
Slod(s
Debtors
Cash al bank and in harml
14
15
11.219
305.939
1.313.709
10.864
335,297
1,241.980
1.630,867
1,588.141
Crndltors: amounts falling dug withln
one year
16
225.901
81.532
Net c￿rrent a&881s
1,404,96fj
1.506,8Q9
Totsl a￿ets I&s8 current liablllties
1,414,182
1,516,785
Th¢ funds of the charity
Restficled 1￿me funds
Unrestricted funds
17
49,872
1.364,310
50,614
1,466,171
1.414,182
1,516.785
The finan
/f l&Zf
al sialemenls were approved by the trustees on.........................
r'J Rowden
Trustee
Mr R Stephens
Trustbe

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accounting policieg
Charlty infonnation
Friends of Chi(thesler Hospitals is a tharity regISte￿d in England govemed by its trust deed dated 1955 0$
amended on 1 June 2016. Its princApal address is Friends Office, St Rith8rd's Hospilal, Spita1fi81ds Lan6.
Chichester, West S￿￿èX.
1.1 Accountlng convention
The finanu81 statements have been prepared in aixy)rdanLZ vAih tharity's goveming documenL the
Charities Acl 2011 and "Aca)unting and Reporting by Charilies.. Slalemenl of Recommended Practice
applicaN8 to ttharilies preparing their accounts in accordan￿ with the Financxal Reportlng Standard
applieANè in the UK and Republic of IreLand IFRS 102) leffective 1 January 2019}" The charity 1$ a Puble
Benefit Enlty as defined by FRS 102.
The charfty has taken xdv3ntsge ol promsions in the SORP fortharibes apptying FRS 102 UpJat8 Bullètin
1 not lo prepare a Statement of Cash Flows.
The financAal statements have dÈparted from the Chaiities (Accounts 8nd Reports) R￿ulAtionS 2008 onty to
the exlenl required lo prowde a Inje and fair wew. This departure has involved following the Stslemenl of
Recornmended Practice for tharitiÈs applwng FRS 102 rather than thè version of the Statement of
Recommended Practice whith is referted lo in the Regulations tyjl which h3s sIr￿e been wilhdr8wn.
The fillanci￿ statements are preparèd in sterling, whth is the functional (xJrr8nry of the charty. Monetary
amounts in these finan¢ial statements are rounded to the ne8￿$t £.
The financi81 statements have been prepared uThJer the historical cost ¢y)nvention. The PTinupal accountkng
poli￿&S 8dopted are set out below.
1.2 Going eoncem
At the time of apprc>ving the finanual statements. the tNstees have a reasonable expectation that the eh¥rity
has adequate resour￿5 to continue in operalional existence for the foreseeable future. Thus the trustees
onlinue lo adopt the going concem basis of aexx>unliny in preparing the financial Stat￿nentS.
1.3 Charitable funds
Unrestricteé funds are av3iL3No for use al the discyetion of the trustees In further3nca of Ih?ir tharilabl¢
objectives.
Designated funds cornpwise lunds whK* have been set aside at the discretion of the Iruslees lor spedfic
purposes. The purposes and uses of the designaled funds are set out in the notes to the financial Statements.
Restricted funds are subject to specific cormlth'ons by th)rK>rs or grantors as lo how they may be used. Th8
purposes and uses of the iEstrieled fvnds set out in the notès to the financial statèments.
1A Incorng
Income 1$ rwnis&Y vh)en the tharity is legalty enlilled to rt after any perfoTmarKe conditions h8ve been mel,
the amounts can ￿ measured rdiabty. and It is probable thal Inc￿m& be recANed.
Cash donations are re￿gnised on r￿1P1. Other donathons are reCogn￿d onrx the tharty has been notified
of the donation, unless perfomiance conditions require deferr￿ of Ihe amount. Income tsx recoverable in
relation lo donatr.ons receNed tEnder Gift Aid or deeds of rA)venanl is recognksed al the time of the donali(bn.
LÈgacie$ are recognised on receipt or Othp￿lSe rf the chanty has been nOtif￿d of an impending distrfbulion.
the 8mounl is known, and ￿C￿lpt is expected. If the amount is not thown. the legacy is treated as a
conlingenl asset

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accountlng policle•
IContInu￿)
1.5 Expgndltuve
Li8bilities are rety)gni8ed as expenditure as s￿￿ as there is 8 W or constructive obfigation commiillng the
ch81ity 19 that eXpen￿￿￿re, it is prob8ble Ihat a transfer of economio benefits wll be required in settlement and
the amount of the O￿lgatiOn can bè mèasured reliabty. Expenditure is accoLJnlEd for on an 8¢cwals basis and
has been dassified under headir¥Js that aggregate all cost related to the category. Where costs cannot be
directly attributed tr> particular headings they have bg¢n alkjcated to acb'vtties on a basis consistent wrth the
use rjf resources.
Lapsed ￿dS - If an approved bid 18 not com￿eted within 12 months of it beiNJ approvgd by tho Committee,
Ihe bid is deemed to lapse. The Commitlee will. hcpxever. reconsKler positK)n rf a bKJ is iepfesenled by the
hospitals.
1.6 Tangible fixed assets
Tangible fixed assets a￿ inilialty measured at C051 and subsequently measured at cost or valuation, nst of
deprea81ion and any impairmert Ir>sses.
Depreciallon is r￿nised so as to write off the cost or Wdluation of a55ets less their residual values over their
Uselul lives on the followng bases-.
Fra￿erS
Shop ffttings
Computers
Trolleys
Sculpture
25% rEduLang balar￿e
25% on reducAng balance and loo￿ on c4)$1
33°k on reducing baiane
10'1fy on reilu(ing balanc
None
The gain or Ioss arising on the di8PDsal of an a55et is determined as the drfference befvleen the sale prv¢eed8
and the Car￿n0 value of Ihe asset, 8nd is reu)gnis&l in the slalemenl of finan¢Aal a(INities.
1.7 ImpalTment of flxed assets
Al eaej) reporting end d31e. the charity reviews the amounts of its tangible assets to detem)ine
whether thère is any Indi¢￿￿.0￿ th* those assets have suflered an impaimlent loss. If any suej) indiealion
exists, the r￿verable amounl of the assèt is estimated in Order to determine Ihe extent of the impaimient
lo&s Irf any).
1.8 Stocks
Stocks are walued al the loweT of ¢xst 8nd nel realisable value, after making due allc)wanL% for obsolete and
slow moving items.
Net realisable value is the estimated selling PllL* less 81 ests"maled costs of f))mpletion and ¢osls lo be
incur￿￿ in marketing, selliThJ and distribuiKsn.
1.9 Cash and cash equlvalents
Cash and c8sh equivalents indude cash in hand, deposits held al call vthh banks, other short-lerrn liquid
invesimenls wlh ongIn￿ maturitbes of three months or less. 8nd bank overdrafts. Bank overdrafts are sht>wn
within borrowings in ojrrenl ￿8bIl￿es.

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Aeeounting policie5
{Contlnu8dl
1.10 Flnancial Instrument8
The charity has elected to aprAy the provisions of Sectiort 11 'Basic Fin8ncAal Instruments, and Section 12
'O¢her Finanial Instruments Issues, of FRS 102 to all of rtg financaal instruments.
Financial instrurnenls are Tecognised in the (*ariVs balanc8 sheet when ￿ ¢harty becomes party lo the
contractual provIs￿n$ ol the instrument.
Finan¢lal assets and liabilrties are offset. with Ihe net amounts presented in the financial statements, when
there is a legally ernfor￿ab￿ nghl lo sel off tre iec3)gnised amounts and there Is an intention to settle on a nel
basis or to realise Ihe asset and setNe the lIa￿lty simultanwjsty.
B8sic financial assets
Basic finanrAal assets, which indude debtofs and (ssh and bank balar￿$, are initially rneasuTed al
transaction price including transactKJn cmts and are subsequèntty eanied at amrbsed cost using the effective
Interest method unless the arrangement (xjnslitutes a finanoing transactKJn, where the transact(on is
measured at the present value of the fiJbJre receipts dI5￿Unted at a rnarkel ralp of Inte￿81. Financial assets
dassified 88 receivable ¥￿in one year are Th)t amortised.
Baslc flnanekl Il#blJltle
Basic financAal lia￿lItIeS, indudiF)g credrtots and bank loans are init￿llY recognised 8t transaction prieA unl&ss
the arrangement eonslitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted al a markèt rat& of int8r8sL Financaal liabilities classified as payable
within one year are not amortised.
Debt inslrumenls are subsequenty carried al amortised ufysl. U￿ng the effecaive interest rale meth¢xl.
Trade creditors are obligations to pay for go(xJs or servw thal have t*en wuired in Ihe ordinary COUTse of
operations from Suppl￿rS. ArrK>unls payable are dasstfied as ￿Jr[ent liabilit￿$ if payment is due within one
year or le&8. If not, they are presented as notFcurrent liabilities. Trade ueditOTS are T8￿gnised initialty 81
transaction prit* and subsequentty measured at amortised o)st using the effedwe interest method.
Dereeognition olllhaftci31 liabilities
Finanual liabilties are derecognised when the tharrtls t￿ntra￿Val oblKJalions expire or are discharged or
cancelled.
Critical accountlng èstlmat¢s and ludgements
In the applicaliorTr of the charity's ae£nunting wlieies, thè Irust8ÈS Arè rÈquir@d to m8k8 judg8ments, eslimales
and assumptions aboul the carryng amount of assets and Ivabilities that are not readily apparent from oth
sources, The eslimale5 and assooated assumptions are based on hIst￿Ical experiencE and other fact￿5 that
are considered to be relevant. Actual resuhs may drffer from these eslimat&s.
The estimales and undedying asSUmp￿nS are revTewed on an ong(Nng basis. Remsions to 8c(y)unling
8slimales are recogni5ed in the period in whith the estimate is remsed where the reV￿lon affects only that
penod. or in the period of the revision and Itthiie pet￿lS where the remsion affects both current and future
periods.
10-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Donatlons and legacles
Unrestricted Unrestricted
fvnds
funds
Restricted
funds
Totsl
2023
2022
2022
2022
Memorlal don8tKJns
Leg8u$s receiv8bl8
Mem￿lShIp subscriptions 8nd donallons
2,232
330,814
14.744
491
5.500
775
2,723
336,314
15,519
27,279
93.150
347,790
6.766
354,556
Inry>me from other tradlng actl¥lllÈs
Unrestricted Unrestrlcted
fund8
fund
2023
2022
Shop inoome
Fundraising and events
156.374
4,355
117,818
445
Other trading actiMUe3
160,729
118,263
Income from Inveslments
UTrrestrlet•d Unrestrlcted
fvnd$
funds
2023
2022
Int8rest receivable
10,347
957
11

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Ralslng funds
Unrestricted Unrestricted
fund*
nds
2023
2022
FLJn
and ubli
OlherfundTaising costs
271
B7
Tradin
Opening stctk
Purchases
Closing stocJ(
Insurance
Postag8 aNI stationery
T¢￿ph￿e
Sundries
Credit card charges
Depreciat'on.. Trolleys
Depreciation.. Free2&rs
DepreGlation.' Shop frtungs
10,864
105,946
(11.219)
1.338
107
467
247
3.687
147
117
10.421
80,221
110.8641
1.232
363
512
2,570
183
156
871
Other trading actniib'es
112,354
85,731
112.825
85,818
12-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Charitsbltr activiiie8
2023
2022
Doweciation of computers
Printing, postage and stationery
Sundry
Website expenses
Legal and professional f88s
Computer and IT expenses
43
1,164
1.571
430
7,276
1,216
860
418
2,547
10.940
5,1Q5
GTanl funding of acdvities (see note 81
Share of govemat)ce costs {see note 91
240.714
2,￿0
143,Q27
2.480
254,204
150,612
Anatysis by fvnd
Unr¢stricted funds
R6stricted fijnds
253,462
742
137,753
12,859
254,204
150.612
Grants payablo
2023
2022
Grants to instrtulions..
Medical equipment
Patieni and staff b?￿fits
226,246
14,468
120,431
22,598
240,714
143,027
13-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Support ¢08ts
Support Governance
costs
2023
Support G¢)vèmaneè
Costs
costs
2022
Independant 8xamin&r
fges
Accountancy
1.470
1,470
1.080
1,430
1,050
1,430
1,050
2,550
2,480
2.480
Analysed betW8en
Charitsble 8ctiwlies
2,480
10 Trustees
None of the trustees (or any peisDns connected wtth Ihem) received any remuneration during Ihe year, and
one of them was reimbursed printing and slali)nery exFenses of £25 (2022- £224).
11 Employees
Thè average Month￿ nLJmber of employee5 during Ihe year was:
2023
Number
3022
Number
Total
There were no employees whose annual remunerat*)n was more Ihan £60.tKx).
12 Taxatlon
The charity is exempt from tsxation on its actsmbes becAusÈ 81 its in￿)Me is 8ppliÈd for c￿317table purposes.
14-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 30 SEPTEAIBER 2023
13 T8ngible fixed assets
Sculptu
Al 1 O¢tob8r 2022
7.494
14,686
9.739
3.108
40,527
At 30 September 2023
7,494
14,686
9,739
3.108
5,500
40,527
Deprgclatk>n and
Impairnjgnt
At 1 Odob8r 2022
Depwation charged in the
year
7,028
12,072
9.611
1.640
30,351
117
43
147
960
AI 30 Septernber 2D23
7,145
12.725
9,654
1,787
31.311
CaryinB amount
AI 30 September 2D23
349
85
1,321
5,500
9.216
AI 30 September 2022
2,614
128
1,468
5,500
10.176
14 Stocks
2023
2022
Stocks
11,219
10,864
16 Debtors
2023
2022
Amounts falllng duè within on• ￿ar.
Other debtors
305.939
335,297
16 Creditorn: •mounts falling due withln year
2Q23
2022
Other taxation
Trade Gredilors
Accruals and deferr8d income
1.163
222.188
2.550
314
78,818
2,400
225,￿1
81,532
15-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
17 R¢strktsd funds
The restricted funds of the charty u)mprise the unexpended balance5 of donations and grants held on trust
Subjed to speafic ￿nditionS by donor5 as lo how Ihey may be uwj.
At 1 October
2022
Incomlng
resource
R•source8
At30
exp¥nde41 September
2023
Ward Funds
Diabetic and Eye Units
Ft8tcher Unit
15.353
32,761
(742)
14,611
32,761
2,500
50,614
17421
49,872
Prevlou8 y¢ar.
At 1 October
Incomlng
2021 resourcoB
Resource8
At30
0X￿nded Soptsmb8r
2022
Ward Funds
Diabetic and Eye Untts
Fletther Unil
16.228
40.479
3,766
14,641)
18.218)
15,353
32.761
2.500
2,500
58,7D7
6.766
112,8591
50,614
Ward Funds - A restricted lund for donakn"on8 made to the Friends for sperific wards wthin the Chichester
hospitsls.
DI3￿￿'C and Eyè Units- A restr¥*eil fund for the purchase of equipment for the Diabel8s Centre and the Eye
DépartmÈnt.
Fletcher Unit-A restrirted fund lor th8 tEnefft of the FleteJ)er Unil for p3ti8nt comforts.
lfj un￿StrICted funds
Thè unrestricted lunds ofthe tharity comprise the unexpended balances of dOna￿On$ and grants whicth are
not subject lo specific conditions by donors and grantors as to how they may be used. These indude
designaled funds whith h8ve been set aside out of unrestsided fvnds by thè trustees for speafic purposes.
At 1 October
2022
Incoming Resoure
resource5 expendèd
Transfgys
At30
S•ptombor
2023
RIApwal
General fttnds
725,932
740.219
1725.9321
725,932
264.226
1366,08n
1.364,310
1,466.171
264,226
{368,t18n
1,364,310
16-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
18 UnrB¥trl¢ted funds
Icontinued)
Previous year:
At 1 October
2021
Incoming
sourcas
Resources
expended
Transf•Y8
At30
Septembor
2022
MRI Appeal
General funds
725 932
496,8C(I
725,932
740,239
467.010
{223,571)
1,222.732
467,010
P23,5711
1,466,171
MRI Appeal - A desigrtaled fvnd to support St RLd)ards Hosptsfs polential ￿eVelOpment of the Magnetic
Re$on8r￿ Imaging department This is no longer a h¢)sprtal project so the money has been transferred lo
general fvjnds.
19 Analysis of net a￿ets between funds
UnrEstrirtsd Restslcted
funds
funds
2023
2023
Total
2023
Fund balan¢es at 30 Sèptsmbw 2023 are Tepresented by.
Tangible assels
Current assetsl{liabilthe5)
9,216
1.355,094
9,216
1,404,966
49,872
1.364,310
49.872
1,414,182
UnTE5tiicted
funds
2022
Restricted
funds
2022
Total
2022
Fund balances at 30 September 2022 aré reprèstntsd by:
Tangible assets
CuTrenl assets]Iliabilitiesl
10,176
1.455,995
10,176
1,506,609
50,614
1,486,171
50,614
1.516,785
20 Rel•l8d party transactions
Trdnsactlons wlth relatéd parti•$
During the year the ¢harity entered into the f￿lD￿ng transaclFons wth rdaled parties..
The trustee J Biotherton 15 a LLP 0¢￿gnated Member irf ￿￿nn0pS LLP. During Ihe year the tharity purthased
£6,420 {2022- £1.5001 of legal fees from Wannops LLP.
17_