Charlty reglstratlon numb•r 225858 FRIEND3 OF CHICHESTER HOSPITALS ANNUAL REPORT AND UNAUDED FINANCIAL STATEMENTS FOR THE YEAR EMDEO 30 SEPTEMBER 2025
FRIENDS OF CHICHESTER HOSPITALS LEGAL AND ADMINISTRATIVE INFORMATION Trust•es Mrs J Ramage KI J Hep¥)rlh Mr J R¢Mlen K4fsA Hobson Mrs K Smee Mr R Stephè Mf J E M Broth8rton Mr J C Tum&r Kl$ M P R88d Mr M Barge Ms N Chapp1• Ms M leY Ms L Squires Ms M R88S Klr G Hwr {Apwlnt*J 20 January 20251 IAppoint•l 20 January 20251 (ApInte(l2 December 20241 (Appointed 27 April 20261 IAppoint&J 271 2026) Charty number 22SB58 Prln¢lp¥l •ddr• Frf&nds Offic St Richarrf5 Hospital S1r1eldB La Wesl Susgex chicStar P019 6SE Ind•p•nd•nt •xamln•r C181re NotW(M)d Bsc FCAATII Carpenter Box Pipar House 4 Dukes Cwrt Bognor Road ChKh&ster West Sussex P019 8FX
FRIENDS OF CHICHESTER HOSPITALS CONTENTS Pa Trustees, P)rt Indepand8nt examlnorfs T8F4Jri Slement of financial activit*8 Bala she81 Statement of cash fiow8 Notes to the flnandal stalemenls 10-20
FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Iwslees present their annual report and finwwl statements tr the year ended 30 September 2025. The fin8ndal stslernents have been prepareil In acurd8nc¢ with the polkkn sèt out In note 1 to the rinancial ststements and cornply with the charitys goveming (knumènt, the Charities Ad 2011 ar 'AccounliT*J and Roportiro by Charities.. Statement of ReCoMnded Prncb'ce 8ppltat)le to charities prep8ring thèir acts)unts in )rdance with the FInclaI ReportiThJ Standard applrable in the UK and RapUbl of Ireland IFRS 1021 (effective 1 J8nuary 20191.. The Friends of Chictrster Pljspitsls 13 a Registe Charity fornd in 1948. ObJectlv•s and •¢tlvlths Thè charivs obj&cveS to &ncourag8 Iho int•fesI and support of Ihe local community in Chkhe81oVs Nglional Hoalth Service Hosptsls. gre then thw- Tho Royal West Sussex. St FrardS GingWa11. The Royal West Sussex and St Rthards ¥Te pr03res8frty In tha 1980's and b)day. Sl Rthard'8 Hospll81 al Chichestor s8ty8s as th9 G8neral and Awd8nt and ErynCy Hospital knr the Westem of West Susso with a r6sklent popUlatTr of ovèr 230,000 p8opl8. The main c4ye ol St Rl¢hard's movod into 8 nèw hospital In D8c8mb8r 1996. The Ac¢ldenl and Enwrg¢n¢y daportment was exlensNely tnlarged And mdomiO In 1999 and 2000. Graylirwll Hospiial known 8$ The Chichester Centr¢} 1$ mainty located on its original sit6 in Chichè8l&r and 8erves Ihe same populalion wth the prowsKJn of Mentsl Ho8lth 8nd CommuThty S8rvic•s. Grnylln9w811 h&B rOntlY moved Into modem acCMmda1)n, and some oldèr 11$ such as Hardd Kidd Unil ¢08s8d to Prov8 caro In tumn 2021. The FendS 8XlSt lo providè luThls to supplemont or enhar the resoureès of both hospitsls for the benefit of patlonts an¢J Staff. Thls 1$ a¢hiev9d by ¢)PgraltrwJ a profilable, effKi8nt H05pItsI SIKJp and Ward Trolloy Service which Yovides 9d 'valu& for monèf Ix)nfects)nery, knletries, newsp8pers and magAzines, grocgri95 8nd snacks. IdllkJn81 futhl$ are raise(J from lega¢w. In Mamoriam donations and Ihrough fétes, film $lThYs, dan$, flag dgys, raffle5 and by a group of Ir)bern wtrj p8y lor lrfe rremb&rship of£50 or an Annual Sub8¢rlption of È10. Tho trustoe$ hav8 pold due ward io guklanc8 IB8uod by t1 Chanty Comm18thn in dldIng vthgt advthe8 tho Ofity shoukj undertake.
FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Slgnlll¢ant actlvltl•s The Unique Selling Point of Ihe F$ of Chichester Hospitals is that tlw are a fully volunt8rity lad 8nd run Ch8rfty which keeps the ovèrhe8d running o)sls to a minlmum. This yearf$ ac£ounts venfy this. tt is GTratly appfe¢i8tsd by those who donate to u3 as they kr that thth"r gift being usod wi8ety. Since th0 8m8baarnation 01 sever UnNer¥ity Su$86x Found4tion Trust is now fulty operational and has ov8r 20,oc &mpWés. FrndS liaise dosely with th8 dir8dors in charg8 of St Rithard's which enables them to enhance the service5 they provido to support patients and staff. There are 16 truslees and we have met re1 throughout the y&af. The trusts88 are abty a56i5ted by fv+wJart 'me assbt8nls who njn our offic8 at St Ri¢hard'$ Hospital. Durlry the year vartrJu$ furKlraiwNJ events wwt hokl Indudlng thè annu81 CM$lmo$ ¢0118ction organised by Rotary Clubs of Chlchestor afound tho Cr¢$ in Chichèstsr. W8 vrsrted several vllage fel8$ for coll8Ctk)n purposes bul also to raise tha profil& 8nd visibilty of the Friends. Several raffles have been hekj. As is our traditK)n, w8 gav& o 8mo11 present bag to oach p•tni unfortungte 9ugh to ba staying in hospital over tho Chri8tmè8 perh)d. In adthtlon we attended the Bosham l•t8, att&nd8d ChK•8t•r Gda. Wo held a 8ucc888fv1 Pub Qu4z Nl9hl. AlOtt was $lart8d and is now brir¥Jing in WLdar irthrm. Flnatty. pty to ealèbrats the end ol r 75 year and to thank all thoge who help 1. We are grateful to indlvlduols wt•) raised ffk)ney for the Friends thfwh Sponsornd ovants. A very sutt888ful bike day also ral8gd a vgry hedlhy &)nakn. Agaln we must Ihank all our SUppT$. Tha FrieThdB Shop, whh L8 Ixated on Iho pro fy)or in th8 outp8bonts 91 ts Wsltal is growng month by month. The ward 1rdY round is proving extrèrnèly kytrpular among$1 patients $tsff. In additKJn to selllng its wjds lo t ards, the trolley r8ises Iho profil& ol the FnerKls around the Iwr181. The Sly h91d regular fr88 draws for stsff, to thank them for th¢ir h¥rd work dilig8rKe and Ihese are grealty apprec•ated. Tlwo is aayS a very colourfvl dlsplay In the shop ndOw. Unlike most Frk?nds spS ours i5 fvlly run by vtslunletrrs. It is managed by a team of three, h¥0 ofwhom are trustees. There Are aLso over sNty volunteers gfvlng their I'm& 111rValy. Our ¥olunteer8 are tho Frl8ndg' greatesl awl a1 wth¢)ul them woukl r¥)t be in sh a strong po$ition or Indeed operating at am. We recew8¢J many donaliorns in memoriam directty and Ihrough lurwal directors. l)onat¥)ns a also pos8ible through our own wobsitfj. th• Just Giving I81te and Charrties Akj FO¢)8th)n, and mBny of these are gift aKled. However, by 18r the gwale5t source of our InC¥y was from (atr$ and our gratèlul thanks go8s out to all those who MerIr us. Durlng year we had trustaès resign ènd four ap1ntn*nts thus strerytheniThJ the existing Irustse le8m. We must take this opLtlty to thank all th058 who have hdp8d th$ FrièThJs ol Chichester Hospilals during tr year by g'ving go generousty th•ir tinw and ¢JonBkn"on5 to support this veryworlhwhile cau9e.
FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Achi•v•m•nts and p•rfomanc• In the year to 30 September 2025 the FrieNls showed 8 surplus for 01 £61.042. ThL% corryjares wth surplus lor the previous year of Q21,534. Thls year the to181 irwming resources. after lh8 CQSts of gen8ralir4J fundB. irKTt&sed to £191.111 compared to £409,444 1831 year. As with most charities there a always w)s aThJ th)vMs in the sources of our income. The dgcrease in incoming resour¢e$ 1$ mainty to g d89 In our lew Irw>Th £233,567). How8v8r we also saw an increase in the Shop's trading rèsulLs. Th8 Friends agreed to fund commitments this year of £118.426 mpared last y8arfs commttmènts of £1 T7,589. The Friends conllnuè lo maké thè l)spitsl w8rds aware of the SUPFQrt to Ihgm and have approved th8 malorbty of reque$ts mad¢ by th& w#rd6 lh6 ytsar to 30 Septsmber 2025 Fundrnl•Sng actfvltl•• The shop contlnues to gerErale profits for the Friends. This year the amunl of profit generated by the Shop Increased to £53.389 lup from £45,892 Lgsi yearl. Thts r88uft for thè year is 8 testament to Ihg efforts made by th6 Shop voluntoer5. While turnover iras•d by £19.010 th• SIS invofved in pwthasing 6to¢k •rKI the 0th8r OV8thè8ds Increased by £11.513. The Statemant of Fln8nci81 Activi5 on Page 6 shThv5 we spent £159.877 on ral$ing funds for the charfty. Tho Shop. which is nol 8 separale tradiryJ subsidiary, accounted lor £158.193 of thèse o)sts and falat8s primarily lo tha purcha88 of stock for resabe (S rtr)ts 91. As ever, the shop volunteers have worke(I vèry to make $uffj thal both the shop and Irollty continued to provhle a huhly valued semcg to both the pali&nts and stsff of St Rthgrds HO81. Wilfv)ut thi8 effort by the Jlunteers th8 Friends ould rx)t b8 ablè to ¢ontinu8 offering thi$ seryi¢e". so, yet again wo owe a big Vote of thanks to all tho88 vfvJ how dunro year. Fln¥n¢ll r•vl•w R•SeN poll¢y Thè twslO86 aim to meet th8 r8quosts for supporf r8c8iv8d from th8 Hoswtals wherever p0s61blè. In y88rs vthan th8 suitable requesis reiVed from the hospitsL8 is ihan the income 1ved by Friend5 the Surplus grising is Lrried forward to fund rnqu6sts in fuiurg years. Total reserves al tha Balanc4 Sheol datè are £1,.758 12(Y24". £1,635,716} of which £1,555,338 12024.. £1.5(6.1941 are unTe5tricted and £141,42012024.. É130,5221 are re3trthJ. Rbgk manag•m•nt The Iru$le&s havtr 0)rideWed whether il*re are any major risks that may adversely affect thè Contin OFernlion of the Ctrarty. A¥ the Charty has no employees or snInt ongg commitments and cffjly 8grees to ftjnd requests from the spilals when funds ar8 available th8 Trust88s )nSider th no mah)r rtsks thal need to be addressed.
FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Plans for future periods Future plan¥ 2024 12025 was th• 7Sth annNersary ofThe Friends speckal èvents wer8 h81d througul the year to mark thls 6sligious Cm)ft and we will continue to promote the FndS to thimmunty. We cont'nue our good Telabonship with the Frnds of the other Iw&rtals trust, erighton, W¢)rthiro, Haywgrd$ Heath. 8nd Southlands. It musl bg rKJt8d that al Fwnds grthjps op8rnt8 Irwjwndonty. Our conts'nued exISt8n arKI thè abllty to meet Ihe demands placed upon us d8pends on luThJ ra151ng projects, legacies and memorial don8n$ as wdl as th8 sup ol nur¢$ vdunteers op&rat& th& friends shop in Sl Richard's hospital or help to run events. W8 aro rnosl grntelul lo these public-swrile(l irKImaIS and organisations who conts'nue to provtyje the support this Valuab oynmunity charity d8seives. Thè future plans ar• to conttnue w¢h the gcK#Y work that Ihe thwity urKlertak8s In provkllng valuabkn So¢85 to P8tlent8 and visitors as well as lurKling vital rned equiprnent. Wè 8r8 now bulding o group ol volunteern to b6 known as The Fwi8TrJ5 Suppxt Team to 89818181 ralslng functions on an ad ho¢ b8¥1s. Shoukj you te Internsted please emall adrnin he We Icok forward to buildlng our ld work¢ng rnlatlonshtr ¥Alh Sl Rlcwd'J hx81 M•ntal Health In the mlng year. Structur•i gov•m•nc• and manag•m•nt The chorily C)ntr8 by ils governing documenl a deed of tru8t. arbj o)nstitute8 an UroI)rated chorfty. The tNsl8ès who seryed during the yaar aThl up to the dale ol nalur¥ of the finandal slatemnts w8ro'. Mrs J Ramago Mrs J Hepworth Mr J Rowden Mrs A Hobson Mrs P Robert80n Mrs K Smee Mr R Stephens MrA M K•8lirYJ Ilr J E M Brothorton Mr J C Turner Mg L G Fr858r MsMPRegd Mr M 8arge Ms S M Madbw Ms N Chapp Ms M G0ThY Ms L Squir&8 Ms M Rees Mr G Harri8 IR•shJn8d 20 January 20251 IRoshJn8d 11 Juty 20261 {RèsKJned 28 October 20241 {ApFMinted 20 Jarwary 2025) {Apw¥nted 20 J8nu8ry 20251 IApFJint&J 2 Docember20241 IApwnted 27 April 20261 IAprK)inted 27Apn"l 26> The wrrenl tnistees 81 h8ve eXriee and knowledge of the 81 area arKI charity 8e¢toi. Thgy have not undertaken gny specific induclion or training because their prevN)us invofvem8nt with charities and their ggneral business experiertt was believed to be SLffinI to ensLwe a lull Undetalia of their duties and responybilrties both 99rallY and spedfically as they apply lo Chaties. They are rnade aware of any Changes Sn charity law whch m8y affecl their lesWnbIIIIle5.
FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The FrierKls is m8n8ged and run entirely by volunteers. The gIStered offi{ i8 at St Richartl's Hospital, spilallld Lane, Chichester, P019 6SE where most ol of thè administralive work is carrie(l out. A committee is elected al tho Annual &neral Meeting and they act as Trustees of the RegistèrÈil Charty. The Gornmrttae consists ol 8 President, four Officers Ichaimian, Vice Chaim)an. Hon. Secrelary and Fk)n. Trèasurer) and up lo ffifteèn Committee members. The committee meets not less than eight bmes annually to reixive requests from th8 stsff of both hospitals for finanaal support for tho purchase or 8nhancement of medical 1pmant. and the prO¥IDn of patient and staff amenities, such as comfortable seabThJ in waiting areas and Christmas gifts. In order lo ensure that requests are "orilised so that the limited funds are dgpknyed wisety 8nd elIlivety. Ihè manag8rrnt ol Sach Hospital Initially ¥ets èach rèquest. Howevèr, small bids of up to £5,OC() can be submittéd directly to the"offir$. by Hospital wards or departrnents. The FrndS maintsin d038 and fnendty relath)ns wth Ihe man8gemnl. slaff and paliants of bolh Fk*spita18 $0 Ihat a sympathebc response can be to all r8qu&sts for supporL Future trusta8s will b8 gNen induclion and trainirrfJ as 8ppropnat8 to acquainl them with th• charity and its method ol opera.On. On apwintrnenl new trustees will be briele(J on th8ir18gal obligat•Jns under charity18W. th8 (yJnt8nt of the goveming acument, the cornrnittee and ded5KJn making proce$ses and Ihe rOrtt financial perfom8nce of tho charily. The tNste8s' rèp)rt Was 8 roved by the Board of Trusteas. Mr R Stephens Twu•l•• Date.. 2] JULk 202
FRIENDS OF CHICHESTER HOSPITALS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF CHICHESTER HOSPITALS I report to the trustees on my èxarNnatKJn finan¢i•l staièments of FrièThJs Ofchh&S1e1 Hospilals (ts charity) for the year ondad 30 Sèptembtsr 2025. R•sponsibilities and b•sis of report As the tnJ$tess ol the charity you are reS[Sible for Ihe pr&parntk)n of statsmnl¥ In 8cc£rfdance with the requirements of the Charities Act 2011 (the 2011 Act). I rewt in r8sp8ct ol my &xaminatk)n of tho Cht¢S fin8nd818tatsments CaThd OLrt und8r SoCn 145 of th& 2011 Act. In carySng out my 8xaminalh)n I have lo11ce all lh8 applicable Dtr>As givon by the Charity Commission under $o¢lknn 14515llbl of the 2011 knt. lfid•wnd•nt •xaminerfs st•t•m•nt Since tho charity's gross income exce•d £250,IJJO examiner MUBI be a Mbr of 8 iKJy Ilsted in Sèction 145 01 th8 2011 Act. I that l am qualrfd lo undertake the exarnination b8Ggus& l 8m a mamber of the Institute ol Chartered Accountanls in Engknd and Wales. which is on& of the listed btsds. Your attention is drawn to th8 lact that Its charity has preparèd finala1 slatements in COrdar with Accounting and Rgportlng by Ch8rltr"e8 preparirKJ their a¢Unts in aCCra w6th ihe FSnandal R9POrting Slandard appllc8blg In the UK and RepU1C of IT8laThJ IFRS 1021 in pref8rence lo the A0untIng and RekX)rtirvJ by Charlll8s'. Slaternonl ol Recommended PiactK• isaLd on 1 April 21x15 which il rnl•ThJ to in the extant rtyu18b"onJ but has now beèn withdrawn. l understand th81 th18 h8$ been (h)n8 In ordèr lor finarmial Statements kn provhje a aTrJ faSr vv4¥ In accgjrdance with GenerallYApled Accounting Pra(ce effectNe for reporting peritrag btyinftirg on or after 1 January 2015. I havo coryLgt8d my ex8rninatic. I confimi that no matter8 have c4Jmo to my atttrntYJn in LY)nnactk)n Ihe examinalon giviThJ Th cause lo bel¥8 Ihat kn any material Spect.. accounting rec¥)rds wortr not kept In respect of tho Chadty 85 r8qulred by $oL#th 130 of Ih8 2011 Act: of the finanaal stat8m8nts (k) not accortl wth Ihoge re¢or<l$: or th& finala1 stslements do not compty with th& appluble ¢ierr*nts ¢oncemlng th& fomi and contènt tsf a¢cowits sel out in tha Charrtlgs IAcCfJ1tS and Reports) Ragulatn$ 2CQ8 other Ihan any raquir8m8nt that the aCColS glv8 8 trua arrtl falrvlew vthkh 1$ Ml 8 matt8r LrkISd as part of an indtsnnI examinallon. I have no ern5 and have come acmss no other rrotters in conne¢lKin vrith the ex8minalk)n to which èttenMon drawn in this reporl In to en8bkn 8 pw understaThJry oftho Ima81 8tstam&nts to be reath¢d. Clalr• NOOod Bsc FCA ATII Carpenter Box Piper House 4 De$ Court Bognor Road Chich8st8r Wesl Sussex P0198FX Dated., 2410712026
FRIENDS OF CHICHESTER HOSPITALS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 UnMtricl•d R•strlctod fund8 funds 2025 2025 Totsl Unr•8trlct•d R•strlct•d funds funds 2024 2024 Totsl 2025 2024 Note8 In¢orn• from: Donations and legac Other Iradlng actwitw- Sth)p income Othér tradlng actwItS . Fundrgi5ing and events Inveslments 102,638 14.215 118.853 293.554 35,650 329,204 211,582 211.582 192.572 192.572 3,351 19.202 3,351 19.202 14.046 14.046 22,880 Total Incom• 336.773 14.215 39).988 523.052 35.650 558,702 Exp•ndllurn on: fun Fundralsing and wblicity Trnding Sts- s>P 2,578 146.680 2,578 146,680 158,193 158.193 159.877 159.877 149.258 149.258 Charitable activltios 126.752 3,317 130,rA9 177,910 10.1Y 187,910 Total expendhu 286,829 3.317 289.946 327.168 10,CQO 337.188 Nfrt Incoffl• 50,144 10,898 61,042 195.884 25.650 221,534 Tran5f8rs befvman fvnds 13 155,rKThJI N•t mov•m•nt In lund• 50,144 10,898 61,042 140,884 80.650 221,534 Roeon¢lllJtlon of fund•: Fund baL4nce3 al l October 2024 1.505.194 130.522 1.635.716 1.364,310 49,872 1.414.182 Fund balanc•s at 30 SoptsmlJ•r 2025 1.555.338 141.420 1.096.758 1.SJ5.194 130,522 1,635,716 Tho slalemwt ol fin¢91 Ind18$ all gains and SeS recognts&J in the year. AU IrK))me and 8xpendituro deriv8 fmm (xjnlinuing activrties.
FRIENDS OF CHICHESTER HOSPITALS BALANCE SHEET AS AT30 SEPTEMBER 2025 2025 2024 Flxod 4$80t$ Tangible asg9ts 14 7.gJ5 8.477 Currènt a8s•ts Stocks Oeblor8 Ca3h al bank aThY in hand 15 18 19.080 124,452 1.602.299 16.852 190,921 1,587,595 1.745.831 1.795,368 Credltor•.' •mounts falllng du• wlthln on• y•ar 17 56.978 168,129 Nèl current assets 1.688,853 1,627.239 Total asg•t• l••• curr•nt liabilitb•• 1,696,758 1,635.716 Th? fvnd• ofth• ¢h•rlty R8Stricted Incom8 funds Unre8tricled lurHIs 141,420 1,555.338 130,522 1,505,194 1.696,758 1.635,716 The finan¢l81 Ststemgnts wer8 appnjved by the tru5tee8 On........ .... Mr J Rowden Tru•t Mr R Steph Trustse
FRIENDS OF CHICHESTER HOSPITALS STATEMENTOF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEAIBER 2025 2025 2024 Nt)t•• Cash flows from oprJllng activitleg Cash (absorbed tyVgenèr8to(J from operaUon$ 14,498) 251,006 I•tIng actlvRI•8 Inve8tmenl income receNed 19.202 22.880 N•t cash g•n•r•t•d from Invtsii •ctlvltlé• 19.202 22,880 N•t 4fv us•d In fin•n¢lng •cthIlt N•t Incr•a•• In ea8h •nd ¢uh •qul¥•l•nts 14.704 273.888 Cash and cash owaleIS at b&Jinrg ol ar 1.587.595 1,313,709 Casth and cuh •qubval•nts at •nd oly•ar 1.eit2,299 1.587,595
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Aceountlng pollch• Charlty Inf0mtIOn Friend5 of Chichester Hospitals is a charity regL8¢ered In Engl8nd governed by its Injst deed dated 1955 as amended On 1 Junè 2016. Its principal address hs FrigfKls oifr8, St Richard's Ho8ptsI, Swtalfi8ld6 Lane, Chith8Ster, Wesl Suss8X. 1.1 AceounlSrwJ convantlon The financial ststements have been prepared in 8ccordance with the charitys g)veming (ktument, the Charities Aet 2011 and 'knunbng aNI Reporting by Charibos.. Statemant of Rècomm8nd8d Practlce applic8b to charities pr&p8ring th8ir accounts in acconlartc¢ with tho Financial Roporting Stsndard appli¢abK8 in the UK and Republic of IrelaThJ IFRS 1021 leffectsve 1 JUary 20191". Tho charfty b 4 Publlc 8enefil Entity 8$ defined by FRS 102. The finandAI stslernents have d&p8rted from Ihe Charities Ih£counts and Rep)rtsl Regulatlons 21XJ8 only to the extent wuired to prOe a tnje and fair view. This departure Involv8d foln9 the StBlam&nt ol Recommended Practicè lor than18 apptying FRS 102 raih&r than Ihg r6n of thè Sts¢gmnl of Recommended Practlc8 which is referred lo in the R&Julatyons bul which has sinc been withdrawn. The finand81 statements afe prepa In sterfing, sthieh Is the jonal cwrency of the charity. Monetary amounts these financial statements aro rounded lo the nearest £. The fln8nciBI Blatern8nts ho been undèr th8 historic•1 ¢¥)9t ¢orwnl)n. Th ncApa1 ac4))untin9 poliaes adopted are b&low. 12 Golng ¢onc•m At th& time of approwng lh8 flnanci $tstèments, Ihe inJst8as hovo a rnasonable 8xp8Ctatk)n that th& charity has adequate resources to eoniinL in operational existen for Ihe foreseeable lulure. Thus the trustees contnu8 to adopl Ihe gng concgm b88Y8 of a¢)unting in prep8riThJ Ihe firsancial ststsm8nts. 1.3 Charltsbl• lund• Unrestrfctad fvnds are avaMabl6 at the digtteb'on of the tnjsteés In fvrth6rane• of thttlr charltsble obj'ocaivès. Dasi9nated funds comprise Itmds which have been set aswJ8 at tha discwtion of thè truslè&s for sp8cific purpo8¢8. The puT[Se$ and u885 of the deswJnabJ funds set out in the nolos to th¥ fingneial gtstèmènts. Restn"cted funds are subjèrt to 5pecrfic Conditsor by dornrs or 9ranlws a$ lo how thoy may b& used. Tho purposès and usès of mlricted funds a get in the notss to the fina181 statements. 1.4 In¢om Income 18 reLwnised vthen the ¢harity is legaty enti to it aft8r any perfoman 1)di¢nS h8vo met, th8 OUnt$ can be m&8sure(l 11abty. arKI rt is probablg that incom& will be r8ceNed. Cash dcM)ath)ns are rocognised on receipl. Oiher ¢knnatior a rec¢ynised onco the dwrity has boen Th)tifd of tha donation, UnSS Performan o)ThYilions require dglerrnl of tt arrKJunl. IncoTh tax reVerable In relation ID donalp)ns reiVed under Grft Ak1 CK Ileeds of Lwant is recognised at the time of the donalKJn. Legacies afy reco9nised on lpt or otherwise rf the tharity has been notifjgd of an impeThJing distribution, the amount is known, and reIpt Ls exr*ctthl. W the amount is Th)t krK)wn. the legacy is treated as a eonb'ngenl asset
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlng pollcl•8 (Contlnu•d) l.S Expnditur• Liabilit5 (x)gniSed as expeThJiture as soon a5 th8r8 15 a or constnjcb've oNigation commith.ng the charity to th81 expenditure, it i8 prObae that a trarksfer of eL(hTrOm benefits will be required in getuemenl and th& amount of the obligation can be Measu reliabty. Expenditu is accounted for on an awruals ba81$ and has been dassffjied under headings that aLwJwats all <x)st related to ts category. Where c05ty cannot be dlre¢tly attributed lo par1ular headings tY have been 81k)¢ated to aeti¥Atiès on a basis consistent with the US8 of rur(S. Lkpged bids - If an approved bwj is Th)t complèted ¥thi) 12 rInthS of it being apF¥oved by the Ctsmmlttee, thè bld 18 deemed lo p9a. Thè Committe& will. 1Thver. ren8 the F)$itn If a bld 18 repr880ntad by th hospitals. 1.8 TangIb fix•d ••s•t• Tarrtjiblo fixed assets are inilk91ty mea6ur8d at cost aThJ subwuenuy m8asur&J al cosl or valualon, Mt of depreciation and any impai11rn1 k)ss68. Depreciath)n 1$ recognd so as to lIe off th8 cost or valua of as6ets lass th¢fjr r•s6dl over thelr tsselul lives on the folSowir¥J b8888.' Froezers Shop lftts'ngs Computers Try3 Sculpture 25% on rgduc4ng balAnce 25% on reduung balance arwj 10% on o)sl 33% on reduon9 balAnL 10% on r?rj baLqnce The gain or loss arisin9 on Ihg disF4)sal of an assat is d8tarmin8d as the difference be¢• Ihg s procd& nd the carrying valu8 of the assèt, aNI is r8eogn h the statèment ol financk91 1VrtleS. 1.7 Imp•lmnt of Ilx•d ••s•ts Al each reportirg ènd dale. Il* Charity rewiews c3rywig arncwnts of its t•ngibl8 assets to dateMn0 whether Ihero is Y indication trt Ihose aysets have suffered an imp8irmnl loss. If ony such indicallon exisls, Ihe recoverdble amount of the asset is estimated in order to detemiine the extenl of the impairment loss Ilf any). 1.8 Stocks Stocks are valued 81 ltywer ol cost and nei reali58ble val, after m8kiNJ allowan for obsolete and slow moving items. Nel realisable value is the estimated selliThJ pite IS all estimated (#)sts of compbtion And Sts 10 bo incurred in markgts'rvJ, sellng and dlslrfbuuon. 1.9 Cagh and cash aqul¥ahnis Cash and cash equNalents indude cash in haThJ. thwsits held at call with bank5, Oth&r 8tK)rt-tenn IiqL4d investrnents with onginal maturit5 of monlhs 155. and bank overdrafts. Bank ovwdrgfts 8rè shown wbthin borrowings in current liabdibes.
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢¢ountlng pollcl•s Icontlnuedl 1.10 Flnancbal 5nstrum•nts The charity has electad to gppty Ihe provisiorts ol Soctb)n 11 'Bo¥¢ Fin8rtcwl lftytrum&nt$' ond Sfjctn 12 'Olhor Finanaal Instntmnts 1$5ues' of FRS 102 to all of its fmartwl instwments. Financial instruments 8rtr recTrJni5ed in the charity$ balan sho&t Ithsn the chwity becomes paty to the Cont131 provlsions of the instrumenL Fin8nci818ssets and Ilabill65 are offset. the nel èmoLtnts Fnsented In thè financ181 stst8nNrynts, when there is a legally 8nforc8able right lo set off the recognised amounts and tre Is an inlentk)rn to sethe on a net ba818 or to wli¥e the 8&8et and settk Ihe ligtlty ¥inwltaneou$ty. Ba81¢ fin•nclal •s8•ts 8a8ic finandal 3$8ots, which irJd0 dobtors and cash and bank balan¢•s, are inrti81ty maasured al tranS0Th pri( including trang8Ction costs and Bre sUb$oqnlty ¢8ffd 81 anv)rti$&d Cost uslng the effectivo intere81 meth1 unless the arrary8m8nt C4)nstitutes 8 ffinanfyrKJ tsnsa¢tlon. wlKre IN• Iransacuon is mea8tJre(J 81 the psent valu8 ol the future rectipts dig()unt8d al B markel rate of ihlerost. Flnanclal a880ts classifiod as receivable wlthln one year are nol 4rThJtised. Baslc Iln•n¢l•l 114blllU•• Basic financial liabilltses, including creditor5 and bank b)ar are inrtkqlty recctyJnised at Iransaclhjn pre unle$9 the arrangement uJnstllute$ a fin8ing Iransxtion, wher8 th8 d8bt instrumenl is mèasured at th8 present value of the fuiuro payffnts discounte4J al a market fete of intsrest. Flnondo111gbllltbs classifi8d a8 payabl within one ye8r arfj not 8morlised. Oebl instruments are subsequenty carried at amrltsed cost. using the allectlva Internst rats m8thcJ. Tr8d8 creditors are Ol93)n£ to pay go¢xls or senrice5 that have teen acquired in the ordinary cours8 of opefatrons from supplN?rs. ArUnts payable are da8Stfied 88 cufTent liabilitiès rf payffEnt is due within on& year or loss. 11 not, Ihey are pres&ntsd as non4yJrr&nl habilities. Trade c¥Bditors are r8cognis8d inltially al transa¢tion price and subsequentty Msured at 8mrb.sed cost usiNJ the effe¢ts"¥o Intest method. Der•cognftloft of fin•ncl•l Il•bllll•s Financkql liabili1S are derocogni8ed ¢harity'$ ¢ontra¢tual obligations oxpiro or a dls¢hargod or ¢an¢elled. CrSUcal •ccountOng •sllm•t¢• Ind ludgwnents In the appNc8lon of charitys ac£ounting policies. the tnjstees a required to make judgements, estirnates aThJ assumpti(Ms about the carrwng amount of assets and llabrfth.as thal aTr not readlly 8pparanl from other Sour$. The eth'rnates and assooated assumplKJns arè based on hi8loncal expe11 Brkj othèr factors that are ¢onsidergd to relevant. Actual wsums may drrrer tTOrn estimbles. Tho ests'mates undetyro as8umptKJns are review&J on an ow)Ing basls. Rs1OnS to aco)unllng estimates are recognised in the per¥)J in which th8 aslimale is rèvised ere thè r•vision affects onty that P8riod, or in the penod of th6 re¥Tr&on arKI luture Wh th& r&vbS#)n 8ff8cts tK)th Current and future periods.
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 DoMtlon• and 1•9acS•5 Total Uwe8tricted Restn"¥Xed funds Tot funds funds 2025 2025 2025 2024 2024 2024 èmorlal donatlons Legades receivable Mgmbership subs¢riptions and donations 2.983 57.178 2,105 269.078 2,105 304,078 13.333 70.511 35.1) 42,477 43.359 22.371 650 23,021 102.838 14,215 116.853 293,554 35,8SO 329,204 Incom• from oth•r ¢rndlng actlvltl Unr••lrl¢t•d Unr••trlct•d fund8 fund8 2025 2024 Shop Incom• FundraisiThJ &nd avonts 211,582 3.351 192,572 14,046 Otr tr8dlng a¢tivrtie8 214.933 206,618 Incom• from InvMtm•nt• Unr••trl¢t•d UnrvJtrlcted lund• fund$ 2025 2024 Intewt recèlvable 19,202 22,880
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 R•hlng fund• Unmtrlct•d Unrestrided fijnds 2025 2024 Other fundraisirvJ costs 1.684 2,578 Tr OF4nlng stock Shop & trOlY purchas68 Closir¥J stock Insurance Postage aThl stsliorory Telephone Repairs 8nd maint8nan¢e SuThJries Credit card charg8 Depreciation-. Trolleys Depreciation.. Fre820fS D•pre¢i4lion: Shop fftngs 16.852 151,014 119.0801 1,550 274 503 105 419 6,003 119 11.219 140.994 116,8521 1.496 45 552 3,415 351 4.750 132 88 490 Oth&r trading activities 158,193 146,680 159,877 149,258
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR TME YEAR ENDED 30 SEPTEMBER 2025 Charltabl• actlvltl•s 2025 2024 Depreckalion ofcornpute Printing, postag8, stal#)nery &Jvwtising Sundry Webslto expenses Computor an¢J IT $xpOrS 19 5.9SS 1.339 870 29 5,863 588 733 498 8.727 7,711 Grant fijndng of gctfvttles (see rK)te 81 Share of govemance costs (see note 9) 118,426 2.916 177.589 2,610 130.C69 187,910 An¥lysl¥ by lund Unrgslricted funds Restrlcted funds 126,752 3.317 177,910 10,000 130,069 187,910 Grants p•y•b 2025 2024 Gr8nts lo Instrtufjons.. M8dicg1 gquiprnenl Fumrture and olher equipment Pab'enl and 8tsff benefits 96.919 8,799 12,708 169,353 8,236 118,426 1T7.589
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Support co•ts Support Gt)v•martc• ¢oJt8 2025 Support Go¥•mance co#ts ¢08ts 2024 Independenl examiner lees Accountancy 1,505 1,105 1,505 1.105 1.236 2.916 2.916 2,610 2,610 Anatysed been Charitable activities 2.916 2.916 2,610 2.610 10 Tru•l• Nonè of the trusteas {or any p8rsons comecled with them) rae8ivad any r•mUratIon durlng the yeor. gnd one of them w89 roimbursed printir4J a1 statiomry and paffhn9 oxpens68 of £14612024- E25}. 11 Ernpl0 The aver899 mnlhly number of em0YeeS duriry Ihe yoarw8$.' 2025 Mumb•r 2024 Numb•r Totsl 12 T•xatlon The charlty Is exerryl from tsxation on 8Ctlv6kn bacause all ils incom 1$ aplad for charitsblo purposej. 13 Trnnshr8 There was a traler Ai ¢omparalfve year trom unrestrthd to restricted fvr¥Js of £55,OCQ dug to the mbsallcan of a bgacy In th8 premous year whith sTrK)uld b& trèatad as resln'cted funds inc*Jme for Iho Eye Clin.
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 14 Tanglbla fixad a8s•ts Total Cost At 1 Odobar 2024 7,494 14,686 9.739 3,108 5.5 40.527 At 30 S8ptsmber 2025 7,494 14.886 9.739 3.108 5,5LV) 40,527 D•pr•d¥tlon •nd Impalment Al 1 Octobar 2024 Depr8ciaUon charg•J In tho 7,233 13.215 9,683 1.919 32.050 19 119 572 At 30 Sopt•mbor 2025 13.583 9.7 2.038 32,622 C•rylng •mount AI 30 Septemb6r 2025 195 1,103 37 1,070 5,500 7.905 AI 30 September 2024 261 1,471 1,189 5,5c#) 8,477 15 Stock• 2025 2024 Sl(Lks 19,080 16,852 18 O¢btorn 2024 Amount• lalllng du• wlthSn on• y••r'. Other detrtOFS 124,452 190,921 17 Cr•dltor•'. amount• l•lllNJ d¥• fAthln on• y••r 2025 2024 Other taxafjon Trle creditors Accruals and thferTed income 53.148 165,489 2,640 56.978 168,129
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 18 R•8trktsd furKI• The reBtn'cted lunds of the charity eAynprise Ihe Unexnded b8larThs of dOnaft$ 8rKI grants h8kl on tnjsl subi8Ct to specific cOndon5 by dmors as to how they rY be used. At 1 Octob•r 2024 Incomlng Rfjtyoure•• Tran•f•rn rnsourc•s txpènd At30 Sept•mb•r 2025 W8rd Funds Diabetlc Bnd Eye Unlts Fl$lch•r Untt 15,261 112,761 12,817} 1gXJ) 13.326 125,594 2.500 13,333 130,522 14,215 (3.317) 141.420 Pr•vlou• y••r: At 1 O¢tob•r Incomlng RMour¢ 2023 rn•our¢ •xp•nd•d Trnn¥f•rn At30 S•pt•mb•r 2024 Ward Funds Diabetlc and Eye Unlts Flel¢her Unil Medlcal Equlpmant 14.611 32,761 650 25,000 15,261 112.761 2,5 55,r 10.oc 110,000) 49.872 35,650 110.0(KJ) 55.0 130,522 W8rd Funds - A reslrtcted lund (or don8tb)n8 mado to for SFe(kn wards vAthln the Chl¢hoSt8r hospilalB. DiabèiK and Eye Unlts - A reslricted bjnd knr the purthaso 016quiptwt for tho Dlab8t•8 Centre aThJ the Eyè Department. Flgtchor Un- A reslrfCtI lurKI for the benafft of tho Ftetcher Unit for pab.ent c•mlorts. edical Equipment- A tted luTrJ lor the pun* of medi¢al wuipment. 19 Unr•strl¢t•d funds unrèstricted of th8 charity eonwrisè the unexpended balancgs ol donations and 9rwts which are not subjecl to Spear cond1thS by donors and grantors as to IKrw they may be used. These indude designated funds which have been set aside oul of urwestricied funds by the trustees lor spe¢ific purposes. At 1 October Incomlng Resour¢•s Transf•rs 2024 ruourcos expended At30 Septernr 2025 General fur¥Js 1.9)5,194 336,773 1286.629) 1,555.338
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 19 Unr•strlct•d fund (Continuedl Provl¢u• Yr. At 1 October 2023 Ineomlng Reu¢ Tran•fara rnsourc•s exnd•d At30 S•ptembeT 2024 Gener funds 1.364.310 523.052 1327,168) (s5,0) 1,505.194 MRI Appeal - A desigrtai8d lund ¢0 support St Riehard's Ho4)ital's potential rJeVelOpment of th8 Magnetic Resonance ImagiThJ departsnenl. T1¥8 iy fK k)nger a ho8wtsI pro1 so money has been tr8nsfvrrgd to g8n8ral funds. 20 Anaty•l• of n•t •t• lth••n lund• Unmtrlct•d R••tdetsd fund• fundB 2025 2025 Totsl 2025 Fund b•l•nc•# •t 30 S•pt•mb•r 2025 ar• rnpm•nt•d ty: Tanglbla 8ssal$ Current assaWlli8billtwl 7,905 1.547,433 7,905 1.688.853 141.420 1.555.338 141,420 1,696,758 Unrn8trfct•d Rmtrlctsd fund• fund• 2024 2024 T¢t•l 2024 Fund b•l•nc•# at 30 S•W?mber 2024 am r•pr•••nt•d by: Tanglbl& 8ssets Current assetsllllabllltièsl 8.477 1.496.717 8,477 1,627,239 130.522 1.505.194 130.522 1.635.716 21 Rel•t•d party tr•n#actlon• Th8r8 were no dIsd0s8 rèLatÈd pty tranSaCn8 durr4J the year {2024- rKrfEI.
FRIENDS OF CHICHESTER HOSPITALS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Cash yn•rat•d from op•ratlon• 2025 2024 Surplus lor the ye 61,042 221.534 Adjustments for. Investrnent Income rectyjnisgd in slat8m8nl ol finanty#l •clfvll Deprec4alk)n 8nd Impaiffn8nt ol tangibbe fix 119.2021 572 122,8801 739 Movements In worting ¢aptt81.. Ilncreasel in stocks Devease in deblor8 IDocroo881 in credrtors 12.2281 66,469 1111.151} 15,6331 115,018 157.7721 Ca•h {4bb#orlxd byVg•n•rnt•d from op•rtlon• 14.4981 251,006 23 An•ly•l• of chang•• In not funds charlty had no rnatsrial debt durlng the year.