FRIENDS OF CHICHesTeR HOSPITALS
ANNUAL REP￿ AIID UMAufMTED FINAIICIAL STATEIENTS
FOR THE YEAR ENCEO 30 SEPTEMBER 2024

FRIENDS OF CHICHESTER HOSPITALS
LEGAL AND ADMINISTRATIVE INFORMATION
Mrs J Ram&Je
Mr J R(Mfden
MrsA Hobson
Mrs P Robertsc
Mrs K Smee
Ilr R sle￿￿en$
MrJ E 11 &cthérte
MrJ C Tumer
Ms L G Fraser
MsMPReed
Mr M BanJe
Ms N Chapp
Ms M Gormiey
Ms L Squi￿$
{Apwnted 20 January 20251
IApwnted 20 January 20251
(Apwnted 2 December 2024}
C￿rIty number
Prlnelpal •ddr
Friends Office
St Rthard's Hospt
Spilablelds La
lest Sussex
ChiL*e5ter
P019 6SE
Independ8nt examlrnr
Claire Nowod &Sc FCAATII
Cafp8nter Box
Piper Hwse 4 Dukes Cowt
B￿nOr Road
Chrhester
P019 8FX

FRIENDS OF CHICHESTER HOSPITALS
CONTENTS
P•g•
Tftjstees. re￿rt
Indewdént ￿mIne<S ￿port
ststernent ol finanoal adiwt
Balanc£ s￿t
Stakment ofrash fy)w5
Notes ID Ihe ￿ancIal st2￿ments
9-19

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
The Irustees p￿ent their annual report and ffinanC￿ statements for the year ended 30 September 2024.
The financial statements have been prepared in ar￿danC£ a(thunTh"ng pc&cies set OLrt in note I to the
financial staternents and coryty with the charws goveming dooJrr*nl. Ihe Charit￿ Act 2011 and"A￿Umil￿g arbd
Reporting by Charrties.. Stslement of RecL)mmended practi￿ ap￿￿￿le to ctharities preparirMJ Iheir acuJunt5 in
acCOrdar￿ wAh the FinarKial Rewrts"ng StarKlard applTrbLe in the UK and Repvblic ol Ireland IFRS 1021 leffeetNe
1 January 20191".
The Friends ofClx"c*estef PW)it￿S 1$ a Rwstgrsd Ch*ity fonned in 1948.
Obiectivm and activit
Thè charitys Obl￿t￿e$ are to encournge the mtoresi and support ol the kcal communty in Chtheste¢s National
Health SeTrTce Hosprtals, Ihen three- The Roya ￿$1 Sussex. St Rtharrts and Grayh"ngwell.
The Royal West Sussèx and Sl Rthard's were progresspAy merged ￿ the 198(f8 and todty, St Rthrd's Hosprtal
at Chicheslèr serves as Ihe Gereral and Accident and Emergency Hospital for Ihe Western area of ￿st Sussex
wilh ¥ iesNJent popula1￿ ol over 210.cth people. The man eore ol St Rk*artts moved into a new hosmal in
December I￿. The Accident and Emergenry dep￿tM￿ extens?￿Y enlarged and modemi5ed in 1999 and
Graylin￿￿1 PloS￿tal 8$ The ChKhesler C8ntre) is mairty bjoatad on ts orlglna srte in Chichester and
Serves the samtr populalion wth the promsion of Mental Health and Communty SeNces. Graylirwwell has recentty
moved into modem a¢cornmodal'on. and some djef facilities suc* as Hari*J lfjdd Urrit ctased to prowde care in
athUn￿ 2021. but cOnn￿ty H￿se is still prowth.xwj we is one ofthe okler ￿rts.
The Friends exist lo wowde funds lo supplement ￿ enha￿e Ihe ￿soUrCeS of t*)Ih hospitaLs for the benefit of
patients and slaff. This is achieved by operating a profitable. efficient HosrAtal Shop and Ward Troley Semce which
provides good knhje for D￿ne￿ o)nfecbonery. 1th￿Ines. rthspapers and magazines. groceries and snacks.
Additional funds aTr raised frL¥n lewies, In Memoriam donations aNI throLb3h fètes, film shtrws, dar￿e$. llag days.
raffles and by a Group ol members w￿) pay for lrfe Nwnbership of£50 or an Annual Subsuption of £10.
The trusiees have pak# d1￿ regard fo gUK1￿Cl issued ty ￿ Charrty Ccrfnri￿ in dec*Jirg whal the
chanty shoLld undertake.

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Slgnifieant •etiVTt
The uft￿Ue s8lh.ng ofth8 FiieTrJs of C￿ches￿r Hoswis is thal I￿ are a funy ¥￿￿[arlY led and Charity
which keeps Ihe overtRad running to a mininNJm. This yea¢6 aC￿nts NErify this. and it is greaty app￿[31¥d
those who don* lo us as th8y know Ihal Iheir grfl is b&"ng used ww.
sin￿ the amal9￿ation of several hospitafs. Ihe Unrversty HOsptta￿ Sussex F￿ndati￿ Trust is nrm lulty
operational and has over 20,rMy) empkjyees. The Fr￿d$ th'aise ch)sety th"recfiYs in charge of St RichaTd'8
which enablès them to enhanr* serrites they prov& to support P*nts and slaff.
Thero ar8 15 Injstees and we have rnet troughout the year. The trustees are a5SiSted by by￿Part
me assistsnts who run our al Si R**ards HosMal.
DLIri￿ the year various fundraising events were hekj including the annual Chiislmas cow1￿ organised by Rotsry
Cltsbs ol ChKhesier around the CTOSS in Chithester. vi5rted sebwal 7Alage fetes for Colle￿.on purpwes bjt afso
to raise the wofde and Vis1￿lty of Fti8Thts. Sewal raffles have been ￿ld. As is our tradition, we gave a small
present bag lo trach patient unfortunate enough to be slawng th) Ihjswta over the Christmas period.
A fantas￿ black lie Casino Royale O￿ling rased in excess of £11.C(*) and a Jazz Lunch in August raised a fvrther
£2,tsW.
The Friends shop. whith is located cx) the gound lknr in the wt*nis at the hosprtal is growing month by month.
The ward trolley round is piowng extremety popular amcwsi pabent5 and slaff. In wmth.on to sdknng its goods to the
wafds. the trolley raises the wofile of the Fnends around Ihe hospi￿1. The shcy hdd reguLar free draw5 lor staff. to
Ihank than for their hard worf< antj dilvJerte awMI these are grealty apPr￿aaled. There is aknay5 3 very Lx>knurful
display in Ihe sl)op wiThlow. Unh"ke most Fr*nds slK¥)s ours 15 ftjlty rnn by vohjnteers. It is managed by a tearn of
Ihfee. two ofwhom ale tnjstees. There are akn over fify volunteers grmo their time wlin91y.
Our ￿lUnteerS are the Friends, greatest asset. and wlhout them we wouhJ not bÈ in gJth a stnjng posrfion or
Indèed owaling al all.
recaved many donairfjns in rnemtybam drecity aThJ Ihrough funeral directrx5. Donations are also possible
through ￿Jr tyvn website, Ihe Ju4 Gmng webs*e aThJ the Chaiiltes Aid Foundal*?n. and mary of these are gift
aided. H￿*ever. by far the greatest S¢xrce of our inu)me was from ￿'eS and 0￿r grateful Ihanks goes C*Jt to all
those Iwho remember us.
Dunng the year we had trust•e resMJnation and tsne appoinknent strewhening Ih? e￿sting Injstee team.
8t tske this aPF*Vtunty to Ihank al those who ha￿ hetped Ihe Frier¢ds of Chichester Hosprtals during Ihe
year ty wing so genwously the￿tsme and donation$ to suP￿rt We￿￿1hI1e cause.
Achlev•ments and perfornwnce
In the year to 30 Sept8mber 2024 the Friends shth*d a sU￿￿S year of £221.534. This comwes with a
deficit for the premous year of £102,61L3.
This year thè tota incoming re￿￿rceS. after the c¥)sts of geneTathng the funds. ￿￿reaSed to £409,444 compaTrd to
£151,￿1 Last year. As ￿th ML* ctharitses thère a￿ a￿ayS ups and downs ￿ the SOUr￿S of ¢wr income. Th$
inuease in ir￿ming resources is rnawty due to an inueas8 tn tsuf legaty Ir￿f￿ and an improvemert ￿ the
Shop's trading resdts.
The FiieTrJs agreed to fvnd cc4nmitrnents thrs year of £177,589 eA)rrwred kst yearfs commilments of
£240.714.
The Friends continue to make the hospital wards •¥are of the surwrt available Io Ihem arhd hav¢ approvtd the
majorty of request5 made by Ihe wards in the year to 30 September 2024

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES. REPORT (CONTINUED)
FOR ThIE YEAR ENDED 30 SEPTEAIBER 2024
Fundraislng a¢llvFti
7he shop (x)rtinues 10 9erierale profts for Ihe FTieTrJs. Ths year the amowrt of wofft generaled by ihe $￿p
irueased fo £45.8921up frcfft £44.020 last yearl. The re5uM for Ihe year is a wstament to thè efforts made by Ihe
Shop vc4unleers. lthile tumovw increased by £36.198 the (J)sts inbYA*d in purchasing stock and the other
overheads incTeasod by £34.326.
As ever, the shop volunt8ers have wuked hard to make sure that both Ihe shop and tr018y continued tL)
provid& a h￿fily valued serwct to both the patients and staff of St Rithards Hosprtal. WthLNrt this effort by Ihe
¥(￿UnteerS Ihe Friends would n(s1 be able tsffefry thts serw#*.' so yel •Jain we owe a bvJ Vote of Ihanks
lo all those hewed during year.
Flpanclal revlew
Res•rv•s pollty
The trustees aim fo meèt Ihe reque31s ts 5LwcKI re￿Ned from the Hospials wherever The trustee5 aim lo meet
Ihe requests for suppc*t re£￿ve￿ from the Hos￿*$ ktheTever wJssiLqe. In years when the Suitabk requests
rec4ved fvn thè hosprtals is ky•Mthan the irthrne by the Fri2nds the surP￿S afiyng 15 rarried fon¥ard lo
Jnd requests IA hjture years.
Totsl Feserves * the Balanr* Sheel dale ￿ £1.635,716 12Lf23". £1.414.1821 of £1,505,194 12023..
£1,364,310) are unresknX&l and £130.52212023'. £49,872) are r8str•aed.
Ri8k managernenl
The trustees have try￿1dered whether there arè any major risks th* may athisety zffect contt'nued operation
of the Charity.
AS the C￿ty has no emF4oyees or Signif￿nI ongJ"ng c(rfnmrfrnents only agrees to fund requests from th8
hosytas when funlls *e available ts Trustees con5tder Ihere are r¥) major tisks that n*J to be add￿Ssed.
Plan• for futur• porlods
Fulure plan*
2024 was the 75th anniversary of The Fnends and specid evTnts wdl be planned throlwh￿Jt the year lo mark this
prestigious Occas￿ up toApril 2025.
* continue our good relathonsfv"p wilh th• Frionds of Ihe other i) thÈ trusl. &YJhton. W)rtIMng. Hayw8rds
Heaih. Soulhlands. It must be noted Ihat al Ffiends groups opwale fulty iThJependenty.
Ovr eontinue¢J ￿$tencE and the abi&ty io meei the demaThJs F4aced upon us dèpwtds on ftwKI ra¢sing wojects.
legacies and memorial donth'orts as we4 as the supwrt of numefOUS vdunteets operate Ihe fiiends shop in St
Richards hospit4 or help to run e¥￿ts. We are rn08t gratefvl lo these puN*Ayiited inthviduals and organisaiion5
who continue to provhle the support this valJabfe c(Mnmunty charbty deseNes.
The fvture plans are to continue wth the good thal th¢ tharity ￿￿ertakeS in W0vid￿lU valuat4• seMces to
patients and *istrJrs as we¥ as vital medixl ewipmtht.
È are buiklw a group of volunteers to be kntrwn as The Fiiends Su￿￿rt T8am to assist at fund ralskng
functions on an ad hoc ba&s. Shwkl you be nterested please email
In
erho
look foward io cOn￿￿1r￿j thjr gc*)J woth'ng relaiionshp St ftthard's and Ioc81 Mental Heatth 5ervus in
Ihe coming year.
SIn￿t￿r•i govarn¥n￿ •nd managemE
The tharity is contpoled ty its go%*rThr¥J do(aJm¢nL a deed of tntst. and CC￿StitUteS an uninrnryJorat8d ¢harty.

FRIENDS OF CHICHESTER HOSPITALS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Iwstees who served during the yeaf arml up to the tJ* Of Signatu￿ of the statements were".
rs J Ramage
IArs J Hep440rth
MrJ Rrn¥den
Mrs A Hobson
Mrs P Rc￿ensOn
IArs K Smee
Mr R Stepher
MrAM KediThJ
Mr J E M B￿hertCMI
Mr J C TuTner
Ms L G Fraser
MsMPR•ed
Mr M Barge
Ms S M Medlow
Ms N Chappje
Ms M Gorm
Ms L Squlres
{Re￿aned 20 Jamary 2025)
{Arvo￿ted 11 2024 reswJngS 28 Ostobgr 20241
IApp)inled 20 January 20251
IApp)inled 20 January 20251
{ApwJmted 2 Dec￿tstr 20241
The tsjrrent trustees al have expeTience and kn¢Av* of the area and charty sectsr. Thèy have not
undertaken any spetsfic indu¢*orÈ or training because their preww5 inw￿eMent ￿th thaTrties 8nd their general
busines5 experiènc£ was believed to be suffioent to ènsure a fvll understandirg of their duts.es and responsibilities
both generalty and spetifi￿ty as they aFW lo chaiilie$. They are made ofany ¢hanges in charity whith
may affecl their rest*)nsibdities.
The F￿n￿¥ is aThl njn et)tifdy by ￿￿￿tee¥s. The reg￿tered offiLE 15 at St Rthard's Hospitsl. Spitaffield
tane. Chichester, P019 8SE wherè mosl of of Ihe 8dministra￿ w(*k k£ tarried o¢Jt. A committee is el*ed at the
Annual General Meeting and they a¢# as TnJstees of the Registered Charity. The Cornmrttee consists ofa Prespjent.
four Officers (Chainan. WI￿ Chamwn. Hon. Sectetary and Hon. T￿aSUr￿) and up to fifteen Commrttee members.
The r￿mMItt8e meets not ￿$$ ttlan eighl brnes annually lo r￿￿e reql￿ frL¥n the sfaff of both hospitals fo¥
nancial support for the purchase oi enhancemert of medical equipmént. and the proMs¢on of pab.ent and staff
aMen1t￿s. suth as comfortaL4e seatiw in wathng areas and Christmas 9ffts. In ￿der to ensure that requests are
?oritised so that the limited luftds are de￿oyed wisety and effectyety. th8 marbagement of eacJJ Hosptsl initialy
ts ez¢h reque$l. However. small of LW to £S.(M)O can be sutknin8d (*"redty ￿ the "OffiC￿s. by Hospital wards
departments. The Friends Thainlain dtsse aThd (nendly fdats'ons the mana9pmen4 staff and pat*nt5 of both
Hos{¥t￿5 so Ihat a syrnpatheti¢ re$l￿se can be made to all requests for support.
Fulure truslees be 9Nen indtrdKffi and trainiNJ as aFT￿o&￿e to acquaint them wih the th•ity and its method
of oreration. On appoinimenl ITustees wil be bnefed on ihwr kgal 0￿gaI￿On8 under tharity law, the cmlent of
the wveming document. the commfftee antj deci￿an making processes and the recent rinanc4al perf￿rrnan￿ ofth8
tharity.
The trustees. repiyl was approved by the Board of Truslees.
IAr R step￿￿$
Tru•te¢
Dale..
29 202J-

FRIENDS OF CHICHESTER HOSPITALS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FRIENDS OF CHICHESTER HOSPITALS
I reFQrt to tho tnjstees (w) ry eX￿￿ation oflhe fin*xial Stateme￿ ol of Chkthester Hospitals (the charity)
for thè year 8￿(￿ 30 S*ptombèr 2024.
Respo￿lI)ultIeS and basi• of r•port
As the try￿lee$ of the charity you are responsQk for Ihe preparalton of the finan¢ial statémenls in at￿)rdance with
the requirements of the Chanti&s Act 2011 (the 2011 Aei).
I reFQrt in wpect of my examination of the charitys finan¢i* s￿￿n￿nIS camed under s8rt#)n 145 01 the 2011
Acl. In carwng oul my examinattyi I have f01b￿d all the ar%4catrAe DiredM)ns by Ihe Charity Comrniss￿n
under section 1445llb) olthe 2011 Ad.
Inde￿n￿en1 ex*mh)e￿$ stst•m•nt
Sinc£ the charty's gross rv)me exceeded £2XI,IX#J YOEW ex*niner must L* a member of a brpty ksted in stdi(
146 of the 2011 Ad. I confirm that l am qUal￿d lo undertake the exarninar￿n beL*use l am a rnemb8r of the
In*"tute of Chart￿d Acoxjntants in En9LaThJ and Wdks, whth is on8 of Ihe listed bodies.
Your attwrthjn 15 dravn lo the fata Ihal the d￿rty has wepared ststements in arLofdance wth Ac<x)unting
and Rerx)rfing by Chan1￿ prepariThJ their accx)wits in aLrordance with the Financial Rep￿.ng Standard appficab
in the UK aThJ RepublK of Ireland {FRS 102} m P￿feren￿ to the Accounting and Repothg by Chaniies.. Statement
ol R8￿Mmended Pradice Issued on l ArwTrl 2fKJ5 is felerred lo bn Ihe exiant wUlat￿n$ bul ha$ now baen
l understand Ihat this has been ¢kne in order for fmancial statements to pffjwde a true and fair wew ITh accordance
with GenwatyAc(¥led A(xwnltng PraclK£ effe￿Ne for rewrling pwds beginn¥w on fxalter 1 January 2015.
I have cwjmpleted my examination. I confinn Ihat no matters have come lo my in c4)nn&dm￿ with the
examination gmng me cause to W*ve that in ary Mate￿ ￿ped".
ac£ountiThJ reujrds were kept in ￿$FeCt ofthe chanty as requyed by wtyon 130 ofthe 2011 Act, or
the financaal statements ijo nol ￿ with those r￿rdS.. C
the ￿￿r￿jaI statements do not compty v￿th Ihe appbcAble requirements thr￿￿nIng the forn and contsnt of
8CCOUllts set out in Ihe ChaTit*s (Accounts and Reportsl Regulati￿$ 2[￿ other than any requirement that the
accounts a true and la￿ is not a matter ￿￿S￿ler&I as part of an independent ex8rninth"on.
I hase no cs)ncems and have o)me aL¥OSS no other matters in conn8(*on wilh the examinatw 10 whK* attenb.on
should be drawn in ttys re
enable a proper Under$tsnd￿g of the finantbal statements to be reached.
Ill￿ Norythd ￿ FCA ATII
Carperrter Box
Piref Htyjse 4 Duke$ Court
Bognof Road
ChK*est8r
Wesl Sussex
P0198FX
Dated".
2qJ.7J. 1>.

FRIENDS OF CHICHESTER HOSPITALS
STATEMENT OF FINANCIAL AC￿￿TIEs
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEIAIBER 2024
Total Un¥eslricted Restrkt•d
lunds
2023
Totsl
fuflds
2024
funds
2024
2024
2023
2023
Nots•
Income from:
Donaltyjns and legacies
Othér trading
knvestmenls
293.554
X6,618
22,
35.69]
329.204
X6.618
22,880
93.150
160.729
10.347
93.150
160.729
10.347
Total Inco
523.052
35,6SO 558.702
264.228
264,226
Expend5tur• on:
Raising fuThJs
Charilable actimtses
1492&8
177,910
149,258
187.910
112.625
253,462
112,625
254,204
10.CXXI
742
Totsl expenditure
327.168
10.CrfX>
117.168
366.087
742
366,829
Net Incom•llexp•ndlturnl
195.884
25,650
221534
{101.8611
(742) 1102,edJ31
Transfers tr￿eefi
funds
13
{55.0￿)
Ngt mo¥errwnt
Jnd
140.884
80.650 221.534
{101.8611
1742> 1102,6031
R•e¢)n¢ihatitin olfunds:
Fund balww at 1 Oclob•r
2023
1.364.310
49.8r2 1.414.182
1,466.171
50.614 1,516.785
Fund balan¢•s at 30
S¢ptsmbeT 2024
1,505.194
130.522
1,635.716
1.364.310
49.B72
1,414.182
Th8 ¥latemenl of financia acThvitie$ indthjes all 9ains and bsses rec¢gTh5&J in th8 year. Al inc￿￿e arKI expendilure
derive frryn cJ)nlinuing ￿lMIles.

FRIENDS OF CHICHESTER HOSPITALS
BALANCE SHEET
AS A T30 SEPTEAIBER 2024
2023
Fixed •s*ets
TangitrAe assets
14
8,477
9,216
Cumnt •••ets
Stocks
Debtors
Cash at bank and in hand
15
16
16.852
15YJ.921
1.587.595
11.219
305.939
1,313.709
1.79S.368
1,630,867
Creditors: amounts faifww due within
on• ye•r
17
168,129
225.￿•
Net ¢urrent assets
1,627.239
1.404.986
Total usets l•ss currènt Wabilili
1.835.716
1.414,182
The fvnds of th• chaity
RestrirAed ￿COMe I￿NIS
Unreslricte(l fijnds
130.522
1,YJ5.194
49,872
1,364.310
1.635.716
1,414,182
iyza
The ffinanrial statements were apwo￿l by Ihe Iwslee3 On .........................
Rowden
TN$t•¢
Mr R Stephens

FRIENDS OF CHICHESTER HOSPITALS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
Cash Ilowts from operalln9 actlvthes
Cash generated from cpeM*)
22
251.C(6
61,382
Inve8tlng atti¥ltl•s
Inveslmenl income
22.880
10.347
N*t cash gen•rated from kn¥e8tl
a¢tiviiie$
10,347
Nel ca*h uud in ffnan¢kffj 8¢tr
Net In¢Tha¥• In ¢uh and ca¥h equivaltnls
273,886
71,729
Cash aTh4 cash equiwalents at begiMing ofyear
1.313.709
1.241,980
gh and wuivalpnts at end ofy•ar
1.587.5
1,313.709

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 30 SEpfEA18ER 2024
Accounllng policle•
CIMIity infoTrn•tIo
Friends of Chichester Hosprtais is a d)anty registered in England govemed by its Injst deed dated 195S as
amend8d on 1 June 2016. Its princ* address is Okn. Sl Rictwrfs Fk)swfa. Srilalfiebjs Lane.
Chichester. &Jssex.
1.1 Accow￿0n4 ¢wvMllon
The financial slalemenls ha¥e teen ￿epared in au￿rdan￿ with the Ch￿￿$ ￿verning doamnert. the
Gharrt*s Ac* 2011 "AcAXUntiNJ and Reporting by Charthes.. Staten*nt of Recommended Prn(*"e
applicable ￿ charities weparing their accx)unts in a￿￿rd8[￿e the Finanual Reporting Standa
4pplThble in Ihe UK and Reput4￿ of Irel￿ (FRS 1021 (effÈdNe 1 January 20191-. Thè dwty is a Public
Ber*fft Entty as defined ty FRS 102.
finanaal slatemtsnts have departed frrwn the Chaiities IAc(Junts and ReprAtsI Regulab'ons 2ts)8 onty to
the eKtent requYed to provth a tnJe and lair view. This d8partuie has invcthd tolb￿.ng Ihe Slatement ol
Re(ommended PraLIKe for chartw wthng FRS 102 rather than the beryon of the Ststement of
Recommended Practice ts rderred to in the Regubtic*)s Imrt whith has boen wth1￿.
finanixa statemgnts are wepared in slerkng, is ts fiJnLawl ￿rTer* of the charty. Monelary
arnounls in trasè finawal statements are I￿nd¢￿ to fv nearest £.
The fmaneial slatements have been prepa￿ ￿l(￿t the hithrtsl LY￿ Cl￿ventI￿. The pn"n¢pal aC￿￿Nting
policies adopted are sel L*kw.
1.2 Going Con￿rn
At the t.me of appromng Ihe financaal slatements. the trustees a reasonable expeclats.cffi ihat the thaitty
has adequate resources to conb.nue in operational eX]ster￿ for the forEseeaNe future. Thus the trustees
coth.nue to a&)Pi the gc4ng tyicem basts of a(y)yJnlwig in yeparing the ￿n￿la1 ststemeThts.
1.3 CharftablÈ fund8
UnTestri¢Xed funts are Wdfiatle ￿ use at the discleb￿ of the trustees in furfherance of their chantable
obJ.eC￿S.
Designated lunds cowise whth ha￿ been sd as4￿ ai the dIsc￿tIoN of the trustees for speor
purp4Jses. Thé pUIpc￿ and uses of the designated lunds are sel ¢JJt n the noles to the finan￿al statement$.
Restricied funds are subj'ect to specJk cnndrfm ty I￿￿*￿s or gr¥rtOffS as lo l¥w Ihey may be used. The
purposes and uses ofthe re￿nthd ILwxl$ are sel tr* notes lo the finanaal stal￿ents.
IA Income
Income is recognised when the tharity 15 legaty entillwJ lo it after any perfC￿r￿ ¢thd￿￿n5 have been met,
the amounts can be measured reliabty. and rt is probab￿ thal in¢*Jme kviH LE
Cash donatior¢s are reo>JTwsed on reeÈipt. Olher donatTh5 a￿ 0￿e the chanty has been nOtif￿d
of the donation. unless performarrE ¢￿ditionS require deferral of the arrwtmt. Inc£)me tax recoverable in
relation to donations re￿1ve￿ undw G￿ A￿j ry deeds of covenant 15 recwnised al the ts.me of the d￿¥t￿n.
Legaaes are rec4)gnised on recapt w otherwBe rf the iknnty has been notified of an irnpending distrt)ut￿Jn.
the amount is krK)wn, and receipl is expecteJ. 11 the attw)unt Is Thjt knwn. the legacy Is treated as a
nlijwt assel.

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
A¢¢ounling polcl•s
Icontlnuadl
1.5 Expenditrjrn
Liabilities are r8ctsJni%ed as expenditure as scui as Ihere is a or r￿S￿vCt￿ Ob￿"gat￿Jn wrnmi￿.ng th¥
L*arity to that expenditure, il is probable that a transfer of e))nomic benefrts te required in settb2rnent and
the arrnunt of the oNigakn can be measuied reliab￿. Expenditute 1$ a(zounted for on an acLruals basis and
has been dasslffied under headings that awe9ate al cost reLqted to the Category. costs r2nnot be
directy attribthed to partKJJar headirwJs Ihey have been ￿l0(al¢d lo acimlies on a basis oyjsistent with thg
use ol resources.
Lapsed bKfs - If 8n approved M ks completed wrthin 12 m¢)nths of it being approved by the Committee,
the is deemed to lapse. The Comnwllee WW. how￿. ￿conSIderthe p)%1￿?￿ rfa bd is retwesented by thg
hosprtals.
1.8 Tangibl• fix•d ass•ts
Tw)gtsle ffixed assels are inii41ty rneasU￿d at cost and subSeqU￿ty rreagjred at c￿s1 or vabjation. nel of
depreryation and any impaument los￿.
Depre¢5atiJn is recognised so 85 to ￿118 off the or valLFaI￿I of assets kss Iheir res*Jual waLtes (Ner their
useful lives on Ihe lolowng bases:
Freezers
Shop thros
Computer5
Tiolleys
Sculpture
25% on redwing balan<*
25?A on reduuNJ balan￿ and 10% on cost
13% on reducing balance
10% on redu(ang batan¢¢
None
The gain or h)ss arising ￿ the dispos￿ of an assei is determmed as thè drferen￿ bet￿n the sale proceèds
and carrying Value of th• asset. and is recogftiseA in the ststernent of fvarKial actMt*s.
1.7 Impalrni•nt of fixed •tsets
At ead) feporThng end date, Ihe charity rev￿ts the canying affl0￿ts of its tangiL4e assets to determine
whether there is that those assets have SUffe￿d an Impalm￿nt kJss. If SLJth inL*alion
exists. the reeoverabk amourt of the asset Y6 eslwnated in ordèr to dete￿Ine Ihe extent of the impairment
loss Irf any).
1.8 Stocks
Str￿$ are valued at the lower of cosl and net reabsab* val￿, after makn.ng due ath￿ncE for obsdete and
slrAv momng items.
Net reafwble value is Ihe esbrnated sefr"￿ less al esiimated cthts of 0)mp￿ti￿ and o)sts to be
infmd in Ma￿etIng, selling and dis1￿"0n.
1.9 Cash and cash ¢q￿b￿a￿l
Cash and cash equNalents inrjude ¢2sh ￿ hand, deposits held at cal WTth banks. olh8r shtsrt-leryn liquid
investments wth orig￿al matu￿￿e$ of three months o* less. •J bank overdrafts. Bank overdraft5 are sh(ywn
wrfhin borrwngs in cvrrent hats111￿.
10-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting poliths
IContlnu•dl
1.10 Fina￿¥•1 IMlnJnents
The d￿rity has elected lo appty th8 prowwns ol secti￿ 11 '8asK FInar￿la1 Instrwnents. and Sedv)n 12
'O¢her Financ4al Inslruments IssuÈs' of FRS 102 to all of A5 finan¢ial ins1wm￿.
Financaal instruments are ret))gnised Ni Ihe ¢h8fflI$ Sheet when Ihe tharity beC￿meS paty lo the
contractual proMs•xs ofthe inslrnrr*nl.
Fnanc4 assets and lÉabiliti"es are offset. Ihe ainrwjnts wesented in the ffinanrial statements. when
there is a legalty en1￿1*abl9 nght lo set off the recognised a￿Ojnts and the￿ is an intenlion to settle on a ng1
basss (* to rea￿se the asset and sellle the &"abilty smdtaneLKbSty.
Bask flnanelalassets
Ba￿¢ finanryal 8ssets. ￿Clude debtots cash aThJ bank b8lantrts. are measured al
Iransaction wce induding transaCI￿n costs and a￿ subsequertty carried at amortssed cx)st using the effe¢tNs
intèrest method un￿sS the arrangernent thnStIt￿ts 8 finan(irg tr8ns8oion. kthere the tr8nsaction is
measured at the wesant vahje of the tttsture rwipts di$￿Inted at a market rate of interest Financial assets
dassified as re￿ab￿ *itlin yew a￿ rv)t anv)rtised.
B•* flnanclalli•billtl•s
Basi¢ finan￿￿ liablities, indUd￿g c¥edrtrA5 and bank loans are initra* recognised at trans8(*'on price unless
Ihe arrangement con5tttute$ a financing transact￿, where the debt ￿strUMent is rr*asured at Ihe present
valu¢ of the futu￿ payn*nts discounted at 8 maFket of ￿tereSt. babdi￿$ cJa5sified as payable
within onè yèar arè not mtised.
Debt inslrurnents are subsequenty at amortL%ed tsxt, using tt* effecknE iDteresi r*e rnethod.
Trade cYe¢Jiors are otthgations to pay for g¢xrtts or Ihat habE been acq￿￿ed ordnary WJTse of
operations frtxn suppliers. Amounts payable are dassrf*d as current &ablrties rf paymenl is due within one
year or ￿5$. If nol. they a￿ kyesented as nOr￿c￿￿￿ent I￿￿'IrtIeS. Trade ueditors are recognised in￿alty at
tran￿c1[0n prKe and subsequenity measured at amNb8ed cosl effeclwo Int￿$t mettrK%J.
Financial Irdbilrties are dwecognisèd %th8n Ihe lts1￿& Obfigats￿$ eyre or afe di$d￿rged 01
cancelled.
c￿tka1 aceountlng and judgements
In the applKaiion of Ihe charl￿S actL￿nI￿ng FY)Iiaes. Ihe trustees a￿ required to make judgemènts, èstimates
and assurn[￿ons abwl the canwng amounl of assets knabt"1rtses that a￿ not reathty apparent frtyn other
sources. The estimates and asSWiated a5sumpbon5 are tosed on histoncal experien￿ and olher faetors that
are considefed to be relevanl. Actual iesults may drfer from these esth"mates.
The eslEmates and undetying assumpfrons revivwed on an ongyng basis. Rewiyons to acxounting
estimates are recog￿lsed in Ihe per￿ in the estsmate is wsed wl*r(¥ the affèd$ only thai
teriod. or in the pe1￿0 of the wsi(n and future where the re¥￿ affe￿$ l>th ￿rrent and fu￿re
period$.

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMEtrirs (coKriNUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
DonatSons and legad•s
ilnrn¥trkted Restrlcted
funds
fund*
Totsl Unreatricted
ftjnds
2024
2024
20
2023
2,105
269.078
22.371
2,105
304.078
23.021
6,903
Legacaes recewable
Membership subscrip1￿* and d￿at￿$
35.000
27,279
293,554
329.204
93,1SO
un￿trIc￿d Umutricted
funds
fund¥
2024
2023
Shcy income
Fundraising events
192,572
14,046
1%.374
4.355
Other trading activTties
2C6,618
760.729
Incom• frnrn imTeslments
Umestrfcted Unre8trfctsd
funds
fundg
2024
2023
Interest feceNable
10,347
12-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
lslng funds
UnTr•lrfcted Unrestricted
nds
(unds
2024
2023
and
0lherfvndrai8ry o)sts
2,578
271
Opening s￿¢*
PU￿haSeS
CkJsing $toc*
Insuran
Postsge and Slatwery
Tdeph
Repairs and maintenan
SuThJries
Credit eard chwys
Depreciat￿.. Trolleys
Depreeiatson.. Freezers
Delxecaation". Shop fiWs
11,219
140.994
116.8521
1.496
45
552
3,415
351
4.750
132
10.884
105.946
{11,2191
107
247
3,887
147
117
490
Other irading acbMI*s
146,680
112,354
149258
112,62S
13-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Chatstsble a¢ll¥ities
2024
2023
Dopreo•tion of c4)Mp￿e[S
Pn'nling, postage. statirKery aThJ adwwng
Sunthy
Websile expenses
Legal and professK)n* lees
Computer aTrJ IT expenses
29
5,863
43
1,164
1.571
430
7,276
456
733
7,711
10.940
Granl fvnding of actiwties Ise¢ nole 81
Share ol govemance ￿$ts {see nole 9>
177,S89
2.610
240,714
2,550
187,910
254.204
Anatysi$ by fur
Unrestiicted f￿dS
ReStr￿ted funds
177,910
10.000
253,462
742
187.910
2S4,204
Grants payable
2024
2023
Grants to institubons:
Medical equipment
Patient and Stsff b*)èffts
169.353
8.236
226,246
14,468
177.589
240,714
14_

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support costs
sup￿ Governan¢e
2024 Support Go¥ernanc•
costs
2023
Irldependent examiner
fees
Ac£ourtan
1.470
1.470
1,080
1.105
1.105
2,610
2,610
2.550
2.550
Anatysed be￿tert
Chaiitab* ath¥*" ies
2.610
2.610
2.550
2,550
10 Trustws
N￿8 of the tsustse$ {w any persons rmnecled ￿ thwnl any reMU￿ratIOn durYKJ ihe y¢o(, and
one ofthem was reimbjrsed pnnbng stath"onery and pa*ing expenses of £146 (202& £251.
11 Employee•
The avera9e nUrn￿r ol ernths duiir*J the yearwas..
2024
Mumb•r
2023
Number
Tot
There were no empknyees %th0s8 annual rernwer8lK￿ was than £60,C¥NJ.
12 Taxatlon
The chan'ty is èxemo trom taX*ion on its bee2w al its irK4yne t5 a￿￿ed for charirablÈ wrptsses.
13 TTrnBfern
There b a transfeF from unrestr￿ed to reslricled hjnds of £55.[￿ due to Ihe misalh)caiion of a W last
year whrh should te treated as restr￿ed lurxts Inujme for the Eye Clirmc.
15.

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
14 Tafiglble fixed a•sets
Tot•1
Co
At 1 c￿0bel 2023
7.494
14,686
9.739
3.108
40,527
At 30 Septembw 2024
7.494
14.686
9.739
3,1
5,500
40.527
D•pr•cl#tlon and
Impaivment
At 1 0<￿0ber 2023
DepreQat￿1n tharged in
year
7.145
12.725
1.787
31.311
88
4￿)
132
739
At 30 SeptemLw 2024
7.2&3
13.215
1.919
Clrrylng amount
At 30 Septemt¢r 2024
261
1,471
1.189
8,477
At 30 s&plem￿r 2023
349
1.961
85
1.321
9,216
15 Stock•
2024
2023
Stod<s
16.852
11.219
16 D•btor8
2024
2023
Amounts talling du• within y•ar.
Olher debtors
190.921
5,939
17 Cr•dltorB: •mouthts f•Ning due ¥rithin one year
2024
2023
Olhei tsxatic
Trade creditors
Ar￿al9 and (leferred income
1,163
222,188
2,550
165.489
168.129
225,901
18-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL sTATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
18 Re$trkt•d lunda
The re5trKted futNJs of charity comwise ￿ Unex&￿ded baF8n¢es of donations and grants held on tntst
subject lo specific uJn¢*b'on5 by &)nois as to how they may be used.
At 1 October Ra￿ul￿a Transl•vs
2023
At30
September
2024
rd Funds
Diabeti and Eye Unrts
Fletr*er Unit
Iledical EquiFwnént
14.611
32.761
15,261
112,761
2,500
25.CrfXI
55.C
10.IKKJ
(10,CW}
49,872
{10.C((I}
130.522
Pmious year:
At l Octob•r
2022
kn¢oming Re￿1¢*&
rnSOu￿ •xpended
Trnrrffe
AtJO
Soptsmber
2023
Ward Funds
Diabeb"c and Ey¢ Unrts
Fletther Unrt
15.153
32.761
(7421
14,611
32,761
2,500
50.614
1742}
49,872
Ward Funds - A reslricted fund f¢x donati￿$ rnade to Ihe Friends for spgcrfic wards within the Chthester
hospitals.
Diabetic and Eye Units- A restnded ffi1r￿ for the purchase of for the Diabetès Cefttre and Ihe Eye
Deparfment.
Fletthw Unit-A resln.cted fvnd lor the ￿nefft of the Flthr Unit for patient comforts.
Medical Equipment-A ￿trthd fvnd for Ihe pur￿￿$8 of rned￿ equipmenl.
19 Unrestrfcted fvnds
The unrests%#ed funds oflhe compris¢ ts unextwded b￿an¢￿ ofdonations and grants are
ot Subject io spec4fic condrtions ty donor5 and grantors as to hcwl they may te used. These inchjde
designated fvnds which have been sél out Ofunresir￿£d lund$ by Ihe I￿￿teeS for SF*cffic purposes.
At 1 October Inwning Resources Tr*￿TerS
21123 expended
At30
Septsmber
2024
General ftnds
1.364.310
523.052
1327.168)
(55.OCQI
1.505.194
17_

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
19 Unrn•lrfctsd fund•
IContlnu•dl
Prevlous ye•r.
At 1 OGtob•r
2022
In¢omln9 Re8ourc•8
r•8our¢•J
•xynd•d
Trnnsf•
At30
S•pt•mb•r
2023
MRI Appeal
General fund$
n5.932
740.239
(725.932)
725,932 1,364,310
264.226
1386.087)
1,486,171
264,228
1386.08n
1.384,310
MRI Appe81- A designated fund to support St Richard's Hosprtal'$ potentio1 red8velopm¥nt of th8 Magn8tic
Resonance lfflaging da￿rb￿ent. Thls Is rw longer a hospital proSect 80 tha money has been Iransforrod to
general fvnds.
20 AnAty81• of net 4s•ets betwo•n fund$
Unr•8trlcted Rostrfcted
nds
funds
2024
2024
Total
2024
Fund balances at 30 Soptsmb•r 2024 repro8onted by.
Tangible assets
Cuffent as8etsl{Iiabllit￿sj
8,477
1,496.717
8.477
1.627,239
130.522
1,505,194
130.522
1.635,716
Unrn8trlclod Restrl¢tsd
funds
fvnds
2023
2023
Totsl
2023
Fund balances •t 30 September 2023 8rn r•present￿ by.
Tangible assels
Current 0s8etsl{I1ab￿1fle¥>
9,216
1.355.094
9.216
1.404,966
49,872
1.364.310
49.872
1.414,182
21 Related party transa¢tlon•
Trnnsaetlons wlth r¢l•tsd partle8
During the year the charity 8nt8red Into the foltovlng transacilons wlth rel8led portles:
trustee J Brotherton Is a LLP Deslgnated M•mber ofW&nnops LLP. Durfng the year the thartty purthated
£0 (2023- £6,420) of legal feè$ from Wann0￿ LLP.
18-

FRIENDS OF CHICHESTER HOSPITALS
NOTES TO THE FINANCIAL STATEMEKrs (coMriNUED
FOR THE YEAR ENDED 30 SEPTEMBER 2024
22 Cash gener•ted fvom op•Y•llo
2024
2023
￿Au￿{de￿ year
221.534
{102.603>
Adlustmants for.
2.880>
739
(10.3471
Movements In worl¢ing camal:
{Increase) in stocks
Deu8ase in debtcws
(5,633)
115.018
(S7.772)
1355)
29.358
144,389
251.oc
61,382
23 Ana1￿kn of clMng•¥ th n•tfvnd
The d*rity hod no matsrial debt the ￿.
19-