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2025-09-30-accounts

Charity registration number 226536

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs Y Bannister
Miss S Driscoll
Mrs P Grainger
Mrs. M A Herbert
Mr P J Picken QPM (Vice Chairman)
Mr M J Shellie (Chairman)
Mr G Wheeler
Mr C S Joyce
Mrs M Steadman
Mrs J M Cox
Mrs P Kelly (Treasurer)
Mrs C Titley
Mrs N Worton
Mr D Middleton
Dr G Summers (Appointed 14 Jan 25)
Mrs G Painter (Appointed 11 Feb 25)
Charity number 226536
Principal address Kidderminster Hospital
Bewdley Road
Kidderminster
Worcestershire
United Kingdom
DY11 6RJ
Independent examiner Number 10 Accounting Ltd
Office 1, The Civic Centre
New Street
Stourport on Severn
Worcestershire
DY13 8JH
United Kingdom
Bankers CAF Bank Ltd
PO Box 289
Kings Hill
West Malling
Kent
United Kingdom
ME18 4TA
Solicitors mfg Solicitors LLP
Adam House
Birmingham Road
Kidderminster
Worcestershire
United Kingdom
DY10 2SH

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

LEGAL AND ADMINISTRATIVE INFORMATION

Investment advisors

Brewin Dolphin 9 Colmore Row Birmingham B3 2BJ United Kingdom

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

CONTENTS

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Page
Trustees report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 22
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THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution dated 27 March 1963 (redrafted 2 December 1986), the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The main purpose of the League is to relieve patients and former patients of the Kidderminster Hospitals and other invalids in the community who are sick, convalescent, disabled, handicapped, infirm or in need of financial assistance and generally to support the charitable work of the said Kidderminster Hospitals. The Trustees have referred to the guidance issued by the Charity Commission on public benefit when reviewing the aims and objectives of the charity and in planning future activities.

Achievements and performance

This year was a challenging year for the NHS, dealing with the back log of operations and procedures that accumulated during lockdown. Kidderminster Hospital dealt with what must have been record number of patients since its downgrading from A&E status many years ago and is now carrying out more procedures than ever before. This was reflected in increased sales in our coffee shop right throughout the year. This has been achieved with basically the number of volunteers who stepped up to the line with enthusiasm and good humour, well done everybody.

Books and puzzles that are kindly donated continue to sell well in the coffee shop.

The Wayfinders directed more visitors to the hospital than ever before, so that the great majority of people were at the right place at the right time, which was important with the increased through path of people.

During the year we received several requests for funding varying in costs from £94 to £125,000, all of which the Trustees considered to be worthy of our Charity aims. One request for approx. £125,000 to replace equipment we found on investigation could be resolved by the manufacturer’s engineers carrying out repairs on site. This we arranged to be done and completed over Christmas at a total cost of £20,975 saving £100,000 on the original requested cost. Other requests during the year ranging from wall tiles in the Children’s Clinic to a latest laser machine in the urology department have helped to keep Kidderminster Hospital at the full front of patient’s wellbeing and satisfaction with their experiences at appointments.

A new project was agreed to be funded by the Trustees late in the year was the installation of The Maxillofacial Imaging Suite (equipment and completion of room) at a total cost of £138,177; this alone will save the Acute NHS Trust approximately £80,000 per annum.

The League of Friends purchases equipment for Kidderminster Hospital where the Acute NHS Trust either lacks the funding to invest or considers the equipment beyond standard NHS requirements.

This year’s hospital appropriations of £340,397 bring our investments to approximately £7 million over the years. An amount made possible by volunteers in the past, the present day, and assuredly the future. My sincerest thanks to all involved as well as the people of Wyre Forest who have also contributed to our cause.

Special thanks to our Treasurer Pat Kelly for keeping a keen eye on our investments and spending over the year, making sure everything balances as it should.

Everybody who has any dealings with our Charity meets our administrator Natalie Mason, who always presents with a happy and cheerful attitude whatever the problem, an asset to our cause.

We would thank our professional advisors – MFG llp- Solicitors, Number 10 Accounting Ltd – Accountants and Brewin Dolphin – Investment Advisors, for their services.

Finally, a knowledgeable Board of Trustees, making informed and sensible decisions throughout the year, making my position as Chairman a pleasure.

M J Shellie Chairman 25[th] July 2026

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Implications of COVID-19 control measures and charity financial reporting.

Post Balance Sheet Events

The Coffee Shop provides financial support for the Charity; the future of the Charity is well placed to continue.

Our Investment Portfolio continues to provide a healthy income each month, and the latest update from Brewin Dolphin, our Investment Advisors show that an estimated gross income yield of 3.4%.

We remain to function as a Charity and we do not have any concerns as to the future sustainability or viability as a going concern and once all the current restrictions are lifted and we are able to resume trading.

The coffee shop continues to perform strongly, with steady footfall and increasing takings throughout the year. A full price review has been completed, resulting in total takings of £105,169 as at 30 September 2025. As gross turnover has now exceeded £100,000, the charity has become liable for Corporation Tax. We are currently receiving guidance on this from our new accountants, Number 10 Accounting Limited, who have taken over responsibility for preparing the accounts from Azets Accountants.

Legacies and donations amounting to £155,390 were received during the year, including several substantial legacy gifts. Funds from the estate of Mrs Blackwell, estimated at £224,000, are still awaited due to delays in the sale of the property. An additional £1,082 was raised through book sales.

Finance meetings continue to be held quarterly in February, April, July, and October, with Brewin Dolphin invited to attend the April and October meetings.

We would like to extend our sincere thanks to our administrator, Natalie Mason, for her continued dedication in coordinating office and volunteer requirements and supporting our various committees and coffee shop when needed. We also wish to thank our chairman, Mike Shellie, for the commitment and leadership he has provided to the committee over the past 12 months.

Requests for funding at the Kidderminster site remained steady throughout the year, with all applications carefully reviewed before approval. In addition, a number of items were repaired rather than replaced, saving thousands of pounds and helping to ensure funds were used as effectively as possible. A total of £340,397 was awarded to successful applicants during the financial year, including £125,000 for a new laser machine and £72,087 for a Morcellator System both for the Urology Department, and £79,767 for an MRI monitor for use in Theatre and Paediatrics.

Reserves policy

This year, the Committee has continued its reserves policy, whereby a substantial portion of the funds is retained and suitably invested. These investments now produce a monthly income stream to support our charity giving to the hospital. Further reserves are now invested with the Charity Aid Foundation to give us a competitive interest rate, and to add flexibility in our daily banking needs.

P Kelly, Treasurer 25th July 2026

Investment Policy

Our investment portfolio with Brewin Dolphin continues to provide a reliable source of income each month, with our reserves standing at £772,673. The portfolio has generated an annual income of £25,828 (an estimated annual yield of 3.5%). The portfolio continues to be managed on a low to moderate basis, with a bias towards providing an income return, in line with our long-term investment strategy. A copy of our full Investment Policy can be obtained from the League of Friends office. The Finance committee will review the policy with the investment manager on a Quarterly basis.

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Plans for the future

The Trustees will continue to review all aspects of the charity finances, so that the objectives of the charity can be maintained. With the continued uncertainty surrounding the NHS the Trustees will remain mindful of the possible long-term effect on local healthcare. During the forthcoming year the League will endeavour to enlist the services of more volunteers to assist with our various projects.

Structure, governance and management

The League was established by its constitution dated 27 March 1963 which was redrafted on 2 December 1986.

The Trustees who served during the year and up to the date of signature of the financial statements were: Mrs Y Bannister

Miss S Driscoll Mrs P Grainger Mrs. M A Herbert

Mr PJ Picken QPM (Vice Chairman) Mr MJ Shellie (Chairman) Mr G Wheeler Mr C S Joyce Mrs M Steadman Mrs J M Cox Mrs P Kelly (Treasurer) Mrs C Titley Mrs N Worton Mr D Middleton Dr G Summers (Appointed 14 January 2025) Mrs G Painter (Appointed 11 February 2025)

New committee members (i.e. Trustees) are people with either medical qualifications, or with a very strong local background. All are elected at our Annual General Meeting, but occasionally serve on a co-opted basis beforehand.

All Trustees are provided with the following:

The administration of the League is normally carried out by a management committee governed by its objectives and rules, meeting monthly to be updated with affairs, and to discuss, examine and decide upon requests for support from hospital units.

During this period, trustees have been consulted on key issues by the chairman when appropriate and have been given opportunities to have an input into important decisions.

Implications of the Ukraine Invasion on our Charity

The Trustees take advice from Brewin Dolphin, our Investment advisors, and ensure our Investment Portfolio is in accordance with our policy. We recognise that in the current situation there is a an increase in uncertainty and risk. Due to the broad spread of investments we are not likely to be disadvantaged greatly. History has shown that equities have been resilient during periods of crisis in the past and we continue to take advice from our Independent Financial Advisors.

The Trustees report was approved by the Board of Trustees.

Mr M J Shellie (Chairman)

Trustee Dated: 28 August 2026

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

I report to the trustees on my examination of the financial statements of The League of Friends of the Kidderminster Hospitals (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Amie Roper MAAT

Number 10 Accounting

Office 1 The Civic Centre New Street Stourport on Severn Worcestershire DY13 8JH United Kingdom

Dated: 26 August 2026

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

????--
Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and
legacies
3
155,375
15
Other trading activities
Coffee shop
4
105,169
-
Book sales
4
1,082
-
Online sales
4
-
-
Investments
5
29,123
-
Total income
290,749
15
Expenditure on:
Raising funds
Trading costs
6
102,153
-
Investment
management costs
6
7,185
-
109,338
-
Other expenditure
Equipment grants
7
351,662
-
Total charitable
expenditure
351,662
Total expenditure
461,000
-
Net gains/(losses) on
investments
12
24,005
-
Net movement in funds
(146,246)
15
Fund balances at 1 October
2024
937,793
3,196
Fund balances at 30
September 2025
791,547
3,211		 As restated
As
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
155,390
32,701
500
105,169
92,011
-
1,082
1,246
-
-
-
-
29,123
31,580
-
290,764
157,538
500
102,153
95,394
-
7,185
6,416
-
109,338
101,810
-
351,662
146,559
21,883
351,662
146,559
21,883
461,000
248,369
21,883
24,005
55,381
-
(146,231)
(35,450)
(21,383)
940,989
973,243
24,579
794,758
937,793
3,196		 restated
Total
2024
£
33,201
92,011
1,246
-
31,580
158,038
95,394
6,416
101,810
168,442
168,442
270,252
55,381
(56,833)
997,822
940,989

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
15
Investments
16
Current assets
Stocks
17
Debtors
18
Cash at bank and in hand
Creditors: amounts falling due within
one year
19
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
20
Unrestricted funds
Designated funds
21
General unrestricted funds		 2025
£
3,130
3,673
73,674
80,477
(10,959)
133,221
658,326		 £
2,567
722,673
725,240
69,518
794,758
3,211
794,758		 2024
£
3,288
3,670
236,710
243,668
(9,771)
133,221
804,572		 £
2,650
704,442
707,092
233,897
940,989
3,196
937,793
940,989

The financial statements were approved by the Trustees on 28 August 2026

Mr M J Shellie (Chairman) Trustee

Mrs P Kelly (Treasurer) Trustee

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

The League of Friends of the Kidderminster Hospitals is a charity established by its constitution dated 27th March 1963 which was redrafted on 2nd December 1986.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The charity is a public benefit entity.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Donated facilities are included in the accounts at a notional figure where the trustees are able to estimate the value of the facilities received.

Government grants are recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Takings from the coffee shop and refreshment trolley are recognised as income when received.

Investment income is earned through holding assets for investment purposes such as shares and cash. It includes dividends and interest. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest and dividend income is recognised as the charity’s right to receive payment is established.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Cost of raising funds includes the investment management costs.

Other trading expenditure includes costs of trading for fundraising purposes including the charity's coffee bar and refreshment trolley.

Expenditure on charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both grants payable and those costs of an indirect nature necessary to support them, together with the governance costs.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. Overheads have been allocated evenly across all activities.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, these are accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

20% on cost

Individual assets under £200 are not capitalised.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains / (losses) on investments’ in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

1.11 Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their fair value or settlement value.

1.12 Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.13 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14 Retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

1.15 Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees do not consider that the financial statements are subject to any significant judgements or key accounting estimates.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
3,834
15
Legacies receivable
148,041
-
Donated goods and services
3,500
-
155,375
15		 Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
3,849
9,201
500
9,701
148,041
20,000
-
20,000
3,500
3,500
-
3,500
155,390
32,701
500
33,201

Donated goods and services

Donated goods and services consists of rent for the Coffee shop.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Other trading activities

Coffee shop Book sales Total Coffee shop Book sales Online sales Total
2025 2024
2025 2025 2024 2024 2024
£ £ £ £ £ £ £
Sales 105,169 1,082 106,251 92,011 1,246 - 93,257

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5 Investments

Unrestricted Unrestricted
funds
Funds
2025
2024
£ £
Income from listed investments 25,828
24,977
Interest receivable 3,295
6,603
29,123
31,580

6 Raising funds

Unrestricted Unrestricted
funds
Funds
2025
2024
£ £
Trading costs
Purchases & other direct costs 75,213
70,154
Sundry expenses 932
1,110
Rent, rates & insurance 4533
3,855
Depreciation and impairment 554
886
Support costs 20,921
19,389
Trading costs 102,153
95,394
Investment management costs 7,185
6,416
109,338
101,810

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Other expenditure

Other expenditure
As restated
Equipment Equipment
Grants Grants
2025 2024
£ £
Grant funding of activities (see note 8) 340,397 155,766
Share of support costs (see note 9) 10,326 11,554
Share of governance costs (see note 9) 939 1,122
351,662 168,442
Analysis by fund
Unrestricted funds 351,662 146,559
Restricted funds - 22,883
351,662 168,442

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Grants payable

Grants payable
Equipment grants Equipment grants
2025 2024
£ £
Grants to institutions:
Renal Units – 2 TV’s - 284
Children's Clinic - Play food/toys for waiting area - 61
Anaesthetists Dept - Ultrasound Scanner - 27,930
Millbrook Suite - Staff fridge - 269
Cardiopulomary - ECGs Flashcards - 13,712
Dermatology Dept - Hyfrecator - 1,893
Dermatology Dept - Forceps - 300
Library - Self Service System - 11,135
Library - Syaffpods - 588
Millbrook Suite - Fridge - 229
Millbrook Suite - Scalp Coolers - 42,146
MIU - Christmas Decorations & Microwave - 216
Orthodontics - Software Update - 4,012
Outpatients - Gynae Chair - 2,789
Fabius MRI - 36,067
Ward 1/theatres - VR Headset - 7,458
WF Ward - Medical Trolley - 216
WF Ward - Bed sensor pads for overbed trollies - 1,714
WF Ward - TOTO Lateral System - 2,503
WF Ward - Cushion Chair Pads - 1,411
Oncology Clinical Trials Dept - Staff Counter Top fridge - 110
Milbrook Suite - Trolley, Kettle & Water Dispenser for volunteer
services - 292
WF Ward - Replacement Castors & Fitting (overbed trollies) - 429
Children’s Clinic – Wall tiles 95
Urology Department – Laser Machine 125,000
Renal Dialysis – Repair footplate 20,975
Audiology – Parrot Plus Speech 2,650
Day Case and Recovery – 6 Recliners 3,370
Mr Koo 72,049
Day Case Recovery and Discharge – Sensory Toys 438
Theatres and Pediatrics – MRI Monitor 79,768
Mr Koo – cleaning rob missed off 39
WF Ward – Flloline Beds x2 7,881
Theatres – Gynae Telescopes 28,132
340,397 155,766

All grants payable are hospital appropriations made to Kidderminster Hospitals.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

9 Support costs

Support
costs
Governance
costs
£
£
Staff costs
22,598
-
Depreciation
195
-
Telephone & broadband
133
-
Postage and stationery
64
-
Sundry
2341
-
Subscriptions
1310
-
Bank charges
1,880
-
Insurance
983
-
Accountancy fees
-
2,682
Fines & penalties
-
-
29,504
2,682
Analysed between
Trading
19,178
1,743
Charitable activities
10,326
939
29,504
2,682		 As restated As restated As restated
2025
Support
costs
Governance
costs
2024
£
£
£
£
22,598
21,861
-
21,861
195
184
-
184
133
792
-
792
64
1045
-
1045
2341
776
-
776
1310
812
-
812
1,880
1,424
-
1,424
983
1,137
-
1,137
2,682
-
3,276
3,276
-
-
758
758
32,186
28,031
4,034
32,065
20,921
16,477
2,912
19,389
11,265
11,554
1,122
12,676
32,186
28,031
4,034
32,065		 As restated As restated As restated
2025
Support
costs
Governance
costs
2024
£
£
£
£
22,598
21,861
-
21,861
195
184
-
184
133
792
-
792
64
1045
-
1045
2341
776
-
776
1310
812
-
812
1,880
1,424
-
1,424
983
1,137
-
1,137
2,682
-
3,276
3,276
-
-
758
758
32,186
28,031
4,034
32,065
20,921
16,477
2,912
19,389
11,265
11,554
1,122
12,676
32,186
28,031
4,034
32,065
32,065
19,389
12,676
32,065

Included in governance costs is the Independent Examiners remuneration which amounts to an Independent Examination fee of £1,500 (2024 - £1,638).

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Administration 1 1

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
22,165
24,235
-
979
433
502
22,598
25,716

There were no employees whose annual remuneration was more than £60,000.

12 Net gains/(losses) on investments

Unrestricted Unrestricted
funds Funds
2025 2024
£
£
Revaluation of investments 11252 8,700
Gain/(loss) on sale of investments 12753 46,681
24,005 55,381

13 Taxation

The charity is exempt from tax on its charitable activities.

14 Prior period adjustment

The prior period adjustment relates only to a presentational change in relation to expenditure categories. There is no adjustment to overall values.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

15 Tangible fixed assets
Plant and equipment
£
Cost
At 1 October 2024 15,698
Additions 666
At 30 September 2025 16,364
Depreciation and impairment
At 1 October 2024 13,048
Depreciation charged in the year 749
At 30 September 2025 13,797
Carrying amount
At 30 September 2025 2,567
At 30 September 2024 2,650

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

16 Fixed asset investments

Listed
investments
£
Cost or valuation
At 1 October 2024 704,442
Additions 68,112
Valuation changes 11,341
Disposals (61,222)
At 30 September 2025 722,673
Carrying amount
At 30 September 2025 722,673
At 30 September 2024 704,442

The fair value of listed investments is determined by reference to the market value as at 30 September 2025 as provided by Brewin Dolphin.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

17
Stocks
Finished goods and goods for resale
18
Debtors
Amounts falling due within one year:
Other debtors
19
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors		 2025
£
3,130
2025
£
3,673
2025
£
1,011
6,716
3,232
10959		 2024
£
3,288
2024
£
3,670
2024
£
1,824
2,868
5,079
9,771

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

20 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 October 2023 resources expended 1 October resources expended 30 September
2024 2025
£ £ £ £ £ £ £
Millbrook Suite
(League funds) 20,871 - (20,871) - - -
-
Millbrook Suite
(other) 2,171 500 (974) 1,697 15 - 1,712
Prostate care unit 200 - - 200 - - 200
Wyre Forest
Community unit 95 - (20) 75 - - 75
Breast cancer clinic 204 - - 204 - - 204
Endoscopy
department 20 - - 20 - - 20
Physiotherapy
department 18 - (18) - - - -
Ophthalmology
Department 1,000 - - 1,000 - - 1,000
24,579 500 (21,883) 3,196 15 - 3,211

Millbrook Suite

This represents funds to be used in a unit specialising in the treatment of patients suffering from cancer.

Prostate Care Unit

This represents funds to be used for patients suffering from prostate cancer.

Physiotherapy Department

This represents funds to be used for equipment in the physiotherapy department.

Wyre Forest Community Unit

This represents funds to be used on the Wyre Forest Ward.

Breast Cancer Clinic

This represents funds to be used on the Breast Cancer Clinic.

Endoscopy Department

This represents funds to be used for endoscopy equipment.

Ophthalmology Department

This represents funds to be used in the Ophthalmology Department.

THE LEAGUE OF FRIENDS OF THE KIDDERMINSTER HOSPITALS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Resources Balance at
1 October 2023 resources expended October 2024 expended 30 September
2025
£ £ £ £ £ £
Revaluation reserve 87,321 - (2,600) 84,721 84,721
Paediatrics Theatre - MRI
machine 84,567 - (36,067) 48,500 48,500
Library self service system
11,723		 - (11,723) - - -
183,611 - (50,390) 133,221 - 133,221
22 Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fund balances at 30
September 2025 are
represented by:
Tangible assets 2,567 - 2,567 2,650 - 2,650
Investments 722,673 - 722,673 704,442 - 704,442
Current assets/(liabilities) 66,307 3211 69,518 230,701 3,196 233,897
791,547 3,211 794,758 937,793 3,196 940,989

23 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).