Charlty reglstratlon numb•r 225858 FRIEND3 OF CHICHESTER HOSPITALS ANNUAL REPORT AND UNAUD￿ED 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 (Ap￿Inte(l2 December 20241 (Appointed 27 April 20261 IAppoint&J 27￿￿￿1 2026) Charty number 22SB58 Prln¢lp¥l •ddr• Frf&nds Offic St Richarrf5 Hospital S￿￿1r1eldB La Wesl Susgex chic￿Star 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 S￿lement 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 ReCoM￿￿nded Prncb'ce 8ppltat)le to charities prep8ring thèir acts)unts in )rdance with the FIn￿claI ReportiThJ Standard applrable in the UK and RapUbl￿ of Ireland IFRS 1021 (effective 1 J8nuary 20191.. The Friends of Chictr￿ster Pljspitsls 13 a Registe￿ Charity forn￿d in 1948. ObJectlv•s and •¢tlvlths Thè charivs obj&c￿veS 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 F￿r￿ardS G￿￿ingWa11. The Royal West Sussex and St Rthards ¥￿Te pr03res8￿frty In tha 1980's and b)day. Sl Rthard'8 Hospll81 al Chichestor s8ty8s as th9 G8neral and Awd8nt and E￿ry￿nCy Hospital knr the Westem of West Susso with a r6sklent popUlat￿Tr 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 mdomi￿O 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 rO￿ntlY moved Into modem acC￿Mmda1￿)n, and some oldèr ￿11￿￿$ such as Hardd Kidd Unil ¢08s8d to Prov￿8 caro In tumn 2021. The F￿endS 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 9￿d '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 d￿ldIng 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$86x Found4tion Trust is now fulty operational and has ov8r 20,oc￿ &mpWés. Fr￿ndS liaise dosely with th8 dir8dors in charg8 of St Rithard's which enables them to enhance the service5 they provido to support patients and staff. There are 16 truslees and we have met re￿1*￿ throughout the y&af. The trusts88 are abty a56i5ted by fv+wJart 'me assbt8nls who njn our offic8 at St Ri¢hard'$ 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•t*ni unfortungte 9￿ugh 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 $lart8d and is now brir¥Jing in WLdar irthrm. Flnatty. p*ty to ealèbrats the end ol r 75 year and to thank all thoge who help ￿1. We are grateful to indlvlduols wt•) raised ffk)ney for the Friends thfwh Sponsornd ovants. A very sutt888ful bike day also ral8gd a vgry hedlhy &)nakn. Agaln we must Ihank all our SUpp￿￿T$. Tha FrieThdB Shop, wh￿h L8 Ixated on Iho pro￿￿ fy)or in th8 outp8bonts 91 ts Wsltal is growng month by month. The ward 1rd￿Y round is proving extrèrnèly kytrpular among$1 patients $tsff. In additKJn to selllng its wjds lo t ards, the trolley r8ises Iho profil& ol the FnerKls around the Iwr181. The Sly h91d regular fr88 draws for stsff, to thank them for th¢ir h¥rd work dilig8rKe and Ihese are grealty apprec•ated. Tlwo is a￿ayS a very colourfvl dlsplay In the shop ￿ndOw. Unlike most Frk?nds s￿pS ours i5 fvlly run by vtslunletrrs. It is managed by a team of three, h¥0 ofwhom are trustees. There Are aLso over sNty volunteers gfvlng their I'm& ￿111rValy. Our ¥olunteer8 are tho Frl8ndg' greatesl awl a￿1 wth¢)ul them woukl r¥)t be in s￿h a strong po$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 I￿￿81te 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 ￿MerI￿r us. Durlng ￿ year we had trustaès resign ènd four ap￿1ntn*nts thus strerytheniThJ the existing Irustse le8m. We must take this op￿Lt￿lty 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 d￿￿￿89 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$ts mad¢ by th& w#rd6 ￿ lh6 ytsar to 30 Septsmber 2025 Fundrnl•Sng actfvltl•• The shop contlnues to gerErale profits for the Friends. This year the amunl of profit generated by the Shop Increased to £53.389 lup from £45,892 Lgsi yearl. Thts r88uft for thè year is 8 testament to Ihg efforts made by th6 Shop voluntoer5. While turnover i￿r￿as•d by £19.010 th• ￿SIS invofved in pwthasing 6to¢k •rKI the 0th8r OV8thè8ds Increased by £11.513. The Statemant of Fln8nci81 Activi￿5 on Page 6 shThv5 we spent £159.877 on ral$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 $uffj thal both the shop and Irollty continued to provhle a huhly valued semcg to both the pali&nts and stsff of St Rthgrds HO8￿1. Wilfv)ut thi8 effort by the Jlunteers th8 Friends *ould rx)t b8 ablè to ¢ontinu8 offering thi$ seryi¢e". so, yet again wo owe a big Vote of thanks to all tho88 vfvJ how dunro year. Fln¥n¢l*l 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 re￿iVed from the hospitsL8 is ihan the income ￿￿1ved by ￿ Friend5 the Surplus grising is L*rried 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$le&s havtr 0)r￿ideWed whether il*re are any major risks that may adversely affect thè Contin￿ OFernlion of the Ctrarty. A¥ the Charty has no employees or s￿nI￿nt ong￿g commitments and cffjly 8grees to ftjnd requests from the spilals when funds ar8 available th8 Trust88s ￿)nSider th￿￿ no mah)r rtsks thal need to be addressed. FRIENDS OF CHICHESTER HOSPITALS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Plans for future periods Future plan¥ 2024 12025 was th• 7Sth annNersary ofThe Friends speckal èvents wer8 h81d throug￿ul the year to mark thls 6sligious C￿m)ft and we will continue to promote the F￿ndS to thimmunty. We cont'nue our good Telabonship with the Fr*nds of the other Iw&rtals trust, erighton, W¢)rthiro, Haywgrd$ 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 don8￿n$ as wdl as th8 sup￿￿ ol nu￿r¢￿$ 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 irKIm￿aIS 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 l￿d work¢ng rnlatlonshtr* ¥Alh Sl Rlc*wd'J hx81 M•ntal Health In the mlng year. Structur•i gov•m•nc• and manag•m•nt The chorily ￿ C￿)ntr￿8￿ by ils governing documenl a deed of tru8t. arbj o)nstitute8 an U￿r￿oI￿)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 G0Th￿Y 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 IApF*Jint&J 2 Docember20241 IApwnted 27 April 20261 IAprK)inted 27Apn"l ￿26> The wrrenl tnistees 81 h8ve eX￿rie￿￿e 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 SLffi￿*nI to ensLwe a lull Unde￿ta￿li￿a of their duties and responybilrties both 99￿rallY and spedfically as they apply lo Cha￿ties. They are rnade aware of any Changes Sn charity law wh￿ch m8y affecl their lesWn￿bIIIIle5. 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, spilall￿ld 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 elI￿livety. Ihè manag8rr*nt ol Sach Hospital Initially ¥ets èach rèquest. Howevèr, small bids of up to £5,OC() can be submittéd directly to the"offi￿r$. by Hospital wards or departrnents. The Fr￿ndS maintsin d038 and fnendty relath)ns wth Ihe man8gemnl. slaff and paliants of bolh Fk*spita18 $0 Ihat a sympathebc response can be to all r8qu&sts for supporL Future trusta8s will b8 gNen induclion and trainirrfJ as 8ppropnat8 to acquainl them with th• charity and its method ol opera￿.On. On apwintrnenl new trustees will be briele(J on th8ir18gal obligat•Jns under charity18W. th8 (yJnt8nt of the goveming ac￿ument, the cornrnittee and ded5KJn making proce$ses and Ihe r￿Ortt 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 Ofch￿h&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 Ch￿t¢S fin8nd818tatsments CaTh￿d OLrt und8r SoC￿n 145 of th& 2011 Act. In carySng out my 8xaminalh)n I have lo11c￿e￿ all lh8 applicable D￿￿tr>As givon by the Charity Commission under $o¢lknn 14515llbl of the 2011 knt. lfid•wnd•nt •xaminerfs st•t•m•nt Since tho charity's gross income exce•*d £250,IJJO examiner MUBI be a ￿Mb￿r of 8 iK*Jy Ilsted in Sèction 145 01 th8 2011 Act. I that l am qualrf*d lo undertake the exarnination b8Ggus& l 8m a mamber of the Institute ol Chartered Accountanls in Engknd and Wales. which is on& of the listed btsd*s. Your attention is drawn to th8 lact that Its charity has preparèd fina￿la1 slatements in ￿COrdar￿￿ with Accounting and Rgportlng by Ch8rltr"e8 preparirKJ their a¢￿Unts in aCC￿r￿a￿ w6th ihe FSnandal R9POrting Slandard appllc8blg In the UK and RepU￿1C of IT8laThJ IFRS 1021 in pref8rence lo the A0￿untIng and RekX)rtirvJ by Charlll8s'. Slaternonl ol Recommended PiactK• isaL￿d on 1 April 21x15 which il rnl•ThJ to in the extant rtyu18b"onJ but has now beèn withdrawn. l understand th81 th18 h8$ been (h)n8 In ordèr lor finarmial Statements kn provhje a aTrJ faSr v*v4¥ In accgjrdance with GenerallYA￿pled 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 $oL#th 130 of Ih8 2011 Act: of the finanaal stat8m8nts (k) not accortl wth Ihoge re¢orP 2,578 146.680 2,578 146,680 158,193 158.193 159.877 159.877 149.258 149.258 Charitable activltios 126.752 3,317 130,rA9 177,910 10.1Y 187,910 Total expendhu 286,829 3.317 289.946 327.168 10,CQO 337.188 Nfrt Incoffl• 50,144 10,898 61,042 195.884 25.650 221,534 Tran5f8rs befvman fvnds 13 155,rKThJI N•t mov•m•nt In lund• 50,144 10,898 61,042 140,884 80.650 221,534 Roeon¢lllJtlon of fund•: Fund baL4nce3 al l October 2024 1.505.194 130.522 1.635.716 1.364,310 49,872 1.414.182 Fund balanc•s at 30 SoptsmlJ•r 2025 1.555.338 141.420 1.096.758 1.SJ5.194 130,522 1,635,716 Tho slalemwt ol fin￿¢￿91 Ind￿18$ 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 ow￿ale￿IS at b&Jin￿rg 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 Inf0m￿tIOn 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 J￿Uary 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 prO￿￿e a tnje and fair view. This departure Involv8d fol￿n9 the StBlam&nt ol Recommended Practicè lor than1￿8 apptying FRS 102 raih&r than Ihg ￿r6￿n 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 ￿j￿￿onal 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* $tstèments, Ihe inJst8as hovo a rnasonable 8xp8Ctatk)n that th& charity has adequate resources to eoniinL* in operational existen￿ for Ihe foreseeable lulure. Thus the trustees contnu8 to adopl Ihe g￿ng concgm b88Y8 of a¢￿)unting in prep8riThJ Ihe firsancial ststsm8nts. 1.3 Charltsbl• lund• Unrestrfctad fvnds are avaMabl6 at the digtteb'on of the tnjsteés In fvrth6rane• of thttlr charltsble obj'ocaivès. Dasi9nated funds comprise Itmds which have been set aswJ8 at tha discwtion of thè truslè&s for sp8cific purpo8¢8. The puT[￿Se$ 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 fina￿181 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)tif*d of tha donation, Un￿SS Performan￿ o)ThYilions require dglerrnl of tt* arrKJunl. IncoTh tax re￿Verable In relation ID donalp)ns re￿iVed 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 re￿Ipt 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• Liabilit￿5 ￿(x)gniSed as expeThJiture as soon a5 th8r8 15 a or constnjcb've oNigation commith.ng the charity to th81 expenditure, it i8 prOba￿e 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