**REGISTERED CHARITY NUMBER: 233828** ## **REPORT OF THE TRUSTEES AND** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **FOR** ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024** ||**Page**| |---|---| |**Report of the Trustees**|1| |**Statement of Financial Activities**|3| |**Statement of Financial Position**|4| |**Notes to the Financial Statements**|5| |**Report of the Independent Accountants**|9| |**Income and Expenditure Account**|10| ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2024** The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have the adopted the provisions of 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 2015). ## **CHANGE OF NAME** On 04 June 2024, the charity changed its name from Friends of Whitstable Hospital and Healthcare to The Friends of Whitstable Healthcare. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The purpose of the charity is to provide support to the Whitstable and Tankerton Hospital and to provide support for medical care in health centres and in the community of Whitstable and the surrounding area. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The charity’s income is derived from fund raising activities and from gifts. During the year, equipment donations totalling £243,719 (2023: £35,153) were made. ## **FINANCIAL REVIEW** ## **Reserves Policy** It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to emergency applications for support which may arise from time to time. Funds were maintained at this level throughout the year. Surplus funds, although not restricted, are being retained to meet future unspecified major projects within the scope of the charity’s activities. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the trustees have: - Selected suitable accounting policies and then applied them consistently; - Made judgements and estimates that are reasonable and prudent; - Stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - Prepared the financial statements on the going concern basis. The trustees have overall responsibility for ensuring that the charity has appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 233828 **Principal address** Whitstable and Tankerton Hospital Northwood Road Whitstable Kent CT5 2HN Page 1 TME FRIENDS OF WIITfsTABLe HeAiTIKA f•r lh• Yur Ethded 31 Il•rth 2014 REFEREIICE AND AD•IINZSIIIATI¥E DETAn$ 1<4rt1nwd) Trust••i Hts G e•k¢r {Chalvrts>n) I1￿ M E Ahem (Vic• Ch•lnninl Ms A L Pwd( (S￿￿•ry) - resbjned 10.10.23 P Ca1115 Mrs L Oo¥ Mws B Tllky Mrs C Ntls¢n Hrs E Swan-8m- )rp)knted 10.10.33 Mi> J E Buckm• •gpolnt•4 10.10.23 rn¢l*p•ftd•nt •M*rnln•r Hi￿ry Adaffj5 Ltd ChartEred A£counr•nts 158 trhgh Strwt erne Bay Kgnr CT6 5NP ApFw¥¢d by thE t*ard CItr￿treS on 1061 nd *wed on Irs ljehall ty.. Mrs G aaker (c￿*M1￿1- Trwtw ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) for the Year Ended 31 March 2024** |**Funds**
**2024**
Notes
**£**
**Incoming resources:**
Voluntary income:
Donations & legacies
**1,194**
Investment income
2
**293**
Dividends received
**9,900**
Activities for generating funds:
Fundraising income
3
**17,258**
**Incoming resources from**
**charitable activities:**
Subscriptions
**695**
Income tax recovered
**-**
**Total incoming resources**
**29,340**
**Resources expended**
**Costs of generating funds:**
Raising funds
**8,193**
**Charitable activities**
**256,060**
**Total resources expended**
4
**264,253**
**STATEMENT OF TOTAL RECOGNISED**
**GAINS AND LOSSES**
**Net incoming resources before other**
**recognised gains**
**(net income for the year)**
**(234,913)**
**Other recognised gains**
Gain/(loss) on revaluation of investments
**17,475**
**Net movement in funds**
**(217,438)**
Total funds brought forward
**443,116**
**Total funds carried forward**
10
**225,678**
**Unrestricted**|**Restricted**
**Funds**
**2024**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total**
**Funds**
**2024**
**£**
**1,194**
**293**
**9,900**
**17,258**
**695**
**-**
**29,340**
**8,193**
**256,060**
**264,253**
**(234,913)**
**17,475**
**(217,438)**
**443,116**
**225,678**|Total
Funds
2023
£
44,543
27
8,649
15,082
857
-| |---|---|---|---| ||||69,158| ||||7,510
41,960| ||||49,470| ||||19,688
(24,860)| ||||(5,172)
448,288| ||||443,116| Movements in funds are disclosed in Note 10 to the financial statements. The notes form part of these financial statements Page 3 ThE FAZENOS OF WIIITsfABLE HEALTHCARf STAYtMEPlT OP PJIIANCIAL POS17ZON for the Year Ended 31 F4•reh 1024 31.3.24 31.3.23 nxro AsseTS Tangible Assets Inv•strn¢nts ioi 2fK) 374.910 351,081 CURREPIT A55EIS 74.648 93.137 Orher detrtOTS 93,lJ7 CREDITORS AmounLS fiilling Oue *ithlTh one ye•f 224 SY41 NeT ciif¢ftiNT ASStTSIIUA•ILfTIIS) 149 2SOI 70TILL ASSETS LESS cuRAeMT LIABILrrzes 443 116 PU14DS Unrestr￿ted fund8 io 225 6Y8 Tho cfiartty Is entsw ro ¢x4mptb)n audir un(Iv s￿*￿n 477 of th• C¢mpJr•*s Act 2Q)6 lor tl* voar 4nded 31 Marth 2024. The rnernbe￿ Thave ntrt required the thanty to obtalrl an audr( ol ts financkil sthtem￿ts for ihe vtar em 31 MArch ?024 In accordance with Sectw)h 476 01 Cw¢•rt￿ Art 2Tr)6. The trustee5 acknowledge rheir rg5wn￿lI￿ for.. lal ensuring thbi the ch•dty keeps •rwvntlng re￿￿5 whkh (Dmply *lth Secrk)r* 386 387 of th* Cowpanits Act 2006 aThd Ibl preparlDg financ￿1 statemeftts whKh g¢ve • tnte and lair v*w ol rhe sièie of èryairs ol the coffjpany as at the ena of each finonc*l year ènd ol rfs suW$ ¢X lor e4ch financial Y*èf In acctrTdartce wirh rhe Ulrerfftnts O15ect￿nS 394 and 395 and which 0￿￿*1*8 cCfflp￿ With the wuiren*tsts tsl the Compjnles Act 2006 re￿)￿0 to linanoal staremwts. so fèr a$ applub￿ to the compony, The fin•rKwl stsrerrents hav¢ boen prepared In a¢¢¢yd•n¢e Wilh F￿aTr¢•I Repo￿n9 Standard I02 "The FIDdnci•l Rtwrting Standard ap￿ka￿4 m Ethe UK ol IrElllnd- and the COmpan￿S Aci ?¢y)6. Th* fin•n¢i•l ￿t•￿rne￿ts were •pwoved by of tnjstees on on ts beha¥ tr4: V4ere rs G 8aker Ichai ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024** ## 1. **ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value. ## **Financial Reporting Standard Number 1** Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity. ## **Fund accounting** - Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectivities of the charity. - Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. ## **Incoming resources** All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: - Grants and contract funding payments are recognised when receivable; - Investment income is included when receivable. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates: - Costs of generating funds comprise the costs associated with both the costs of attracting the income and those of providing the facilities to generate the income. - Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 2. **INVESTMENT INCOME** ||Investment income| |---|---| |3.|**FUNDRAISING INCOME**| ||Fundraising events| ||Collection boxes| ||Estuary view café| |**31.3.24**
**£**
**293**
**293**
**31.3.24**
**£**
**5,097**
**478**
**11,683**
**17,258**|31.3.23
£
27| |---|---| ||27| ||31.3.23
£
3,631
696
10,755| ||15,082| Page 5 continued… ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024** ## 4. **TOTAL RESOURCES EXPENDED** |**Basis of**
**allocation**
**Costs directly**
**allocated to activities**
Other fundraising
Direct
Estuary view café
Direct
**Support costs**
**allocated to activities**
Affiliation fees & insurance
Usage
AGM costs
Usage
Accountancy
Usage
Bank charges
Usage
Equipment donated
Usage
Newspapers
Usage
Portfolio fees
Usage
Depreciation
Usage
Hospital funding
Usage
Other
Usage
**Total resources expended**|**Charitable**
**activities**
**2024**
**Total**
**£**
**£**
2,170
2,170
6,023
6,023
901
901
80
80
888
888
266
266
243,719
243,719
897
897
3,723
3,723
99
99
5,270
5,270
217
217
**264,253**
**264,253**|**2023**
**Total**
**£**
2,067
5,443
840
120
888
259
35,153
645
3,846
99
-
110| |---|---|---| |||49,470| Page 6 continued... ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024** ## 5. **TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees’ Expenses** During the year, the following trustees were reimbursed expenses: Mrs A Buck £12 Mrs L Doyle £5,219.52 Mrs G Baker £25 Mrs C Nelson £27.59 Mrs M Ahern £42 ## 6. **TAXATION** As a charity The Friends of Whitstable Healthcare is exempt from tax on income and gains falling within section 505 Of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity. ## 7. **TANGIBLE ASSETS** |**Plant and**
**machinery etc.**
**£**
**COST OR VALUATION**
At 1 April 2023
**299**
Additions
**-**
At 31 March 2024
**299**
**DEPRECIATION**
At 1 April 2023
**99**
Charge for year
**98**
At 31 March 2024
**197**
**NET BOOK VALUE**
At 31 March 2024
**102**
At 31 March 2023
200|**Plant and**
**machinery etc.**
**£**
**COST OR VALUATION**
At 1 April 2023
**299**
Additions
**-**
At 31 March 2024
**299**
**DEPRECIATION**
At 1 April 2023
**99**
Charge for year
**98**
At 31 March 2024
**197**
**NET BOOK VALUE**
At 31 March 2024
**102**
At 31 March 2023
200|**Plant and**
**machinery etc.**
**£**
**COST OR VALUATION**
At 1 April 2023
**299**
Additions
**-**
At 31 March 2024
**299**
**DEPRECIATION**
At 1 April 2023
**99**
Charge for year
**98**
At 31 March 2024
**197**
**NET BOOK VALUE**
At 31 March 2024
**102**
At 31 March 2023
200|**Plant and**
**machinery etc.**
**£**
**COST OR VALUATION**
At 1 April 2023
**299**
Additions
**-**
At 31 March 2024
**299**
**DEPRECIATION**
At 1 April 2023
**99**
Charge for year
**98**
At 31 March 2024
**197**
**NET BOOK VALUE**
At 31 March 2024
**102**
At 31 March 2023
200| |---|---|---|---| ||||**299**| ||||**99**
**98**| ||||**197**| ||||**102**| ||||200| ## 8. **FIXED ASSET INVESTMENTS** |**Other**
**investments**
**£**
**COST OR VALUATION**
At 1 April 2023
**350,881**
Revaluations
**23,945**
At 31 March 2024
**374,826**
**NET BOOK VALUE**
At 31 March 2024
**374,826**
At 31 March 2023
350,881|**Other**
**investments**
**£**
**COST OR VALUATION**
At 1 April 2023
**350,881**
Revaluations
**23,945**
At 31 March 2024
**374,826**
**NET BOOK VALUE**
At 31 March 2024
**374,826**
At 31 March 2023
350,881|**Other**
**investments**
**£**
**COST OR VALUATION**
At 1 April 2023
**350,881**
Revaluations
**23,945**
At 31 March 2024
**374,826**
**NET BOOK VALUE**
At 31 March 2024
**374,826**
At 31 March 2023
350,881| |---|---|---| |||**374,826**| |||**374,826**| |||350,881| Page 7 continued… ## **THE FRIENDS OF WHITSTABLE HEALTHCARE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024** ## 8. **FIXED ASSET INVESTMENTS (continued)** Cost or valuation at 31 March 2024 is represented by: ||||**Other**| |---|---|---|---| ||||**investments**| ||||**£**| ||Valuation in 2024||**374,826**| |9.|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**31.3.24**|31.3.23| |||**£**|£| ||Other creditors|**224,534**|1,102| ## 10. **MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**|||| |---|---|---|---| |||**Net**|| |||**movement**|| ||**At 1.4.23**|**in funds**|**At 31.3.24**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|**443,116**|**(217,438)**|**225,678**| |**TOTAL FUNDS**|**443,116**|**(214,438)**|**225,678**| Net movement in funds, included in the above are as follows: |**Incoming**
**resources**
**Resources**
**expended**
**£**
**£**
**Unrestricted funds**
General fund
**29,340**
**(264,253)**
**TOTAL FUNDS**
**29,340**
**(264,253)**|**Other**
**gains**
**Movement**
**in funds**
**£**
**£**
**17,475**
**(217,438)**
**17,475**
**(217,438)**| |---|---| ## 11. **RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2024 or 31 March 2023. Page 8 CHARfEReD AccoufiTAt4TS' IFIDEPENDENT EXAMIIIER'S REPORT 70 ThE OOARD OF TRusfEES ON Tht L114ALIDITeo nNAP4CtAL sfATEMEIITS OF TIIE FRIENDS OF WMJTSYABLE HEALTHCAR I'le report on thÈ accounts of the tt)m￿nY for Ihe year endwj 31 Marth 2024. are sot Out On ?:qQ= 3 to 8. Resp•ctlv• respOn￿bIlItIeS ol trt￿ets and exomin•r -, Ye tfJStee5 ere reSmn%ib￿ for tho Pfepbr•iKin OF the actouThrs. The tru5tce5 con5wkr that an aud¢ 15 7-c rsouirod for this year under seuK>n 144 of ChaDt*S Act ?011 (the 201 J Act) and that an Inaepenoeni examiTratitsn is needej. Having sats5r￿d our5•￿e$ that fle chènty $ nrt subiert to uDdEriompanv •nd L¥ elmibko for Qx•min)t￿fi. It ￿ Our ￿￿11￿1￿.111lY fo." examine the attount5 under Sgthon 145 of the 2011 Art.. tt) follow the procodu￿ down in tho geneval Direcbon$ 9ivw h the Chanty CoTr.m15s100 under settnn L451Sllb%¢ of the ?Dll Att.. OAd tD Stslè whether partiCiJl2r M￿tter5 havé come to our •ttentson. I￿* 01 Snd¢pEnd•nt •x•min•f¥ r• Otrr •xominatwJn was carried out In accoroanc* the ￿ernI Ilrftrtions by ihe Charty C¢mmLSSlun. An examinatiori incltsdes • revthy ol the ac¢ouniin9 record5 kegt by the charity and omgarlson ￿ the arLo¢Jnrs pre￿nt￿ witfy those rKor¢s. It also inJude5 consiowatkin ol any unusual Items or ￿￿¢05￿￿ In the aca)unts, and s•ekmg •xElonabons Irorn you as Irustees c¢ncerning any such ￿￿tter5. The untsryoken (io not provtyje all the evtt8ence that would be requir￿ In èn otsdit ènd cons•4tsentty no Opthmin L4 glvon as ro ￿fiether the accounts prewt 'true an¢J tair v*evrf' ond the rewrt to those rnatte￿ set oul .n rhe Wiprnmt ￿0￿. Ind•Mnd•nt •x•mln•r'• rt•tement In connottkn With C￿rexamIna￿0ty, no Thtt•r h•s iome to Ouratt•nt￿Th: 111 which 9lv•s ￿ W80nab￿ cause th be[￿e that In •nv m•t•ri•l reswt th• wvlrnments.. lo keep accounting r•Donations
Collection boxes
Fundraising events
Estuary view cafe
Subscriptions
Investment income
Dividends received
Other fundraising
Estuary view cafe expenses
**Administrative Expenses**
Affiliation fees & insurance
Accountancy fees
Portfolio fees
Bank charges
Hospital funding
Sundry expenses
AGM expenses
Equipment donated
Garden expenses
Gifts
Depreciation
Newspapers
**Realised recognised gains and losses**
Realised gains/(losses) on fixed asset investments
**(DEFICIT) FOR THE FINANCIAL YEAR**|**2024**
**£**
**£**
1,194
478
5,097
11,683
695
293
9,900
**29,340**
2,170
6,023
**(8,193)**
901
888
3,723
266
5,270
14
80
243,719
136
67
99
897
**(256,060)**
**17,475**
**(217,438)**|**2024**
**£**
**£**
1,194
478
5,097
11,683
695
293
9,900
**29,340**
2,170
6,023
**(8,193)**
901
888
3,723
266
5,270
14
80
243,719
136
67
99
897
**(256,060)**
**17,475**
**(217,438)**|**2023**
**£**
**£**
44,543
696
3,631
10,755
857
27
8,649
**69,158**
2,067
5,443
**(7,510)**
840
888
3,846
259
-
38
120
35,153
72
-
99
645
**(41,960)**

**(24,860)**
**(5,172)**|**2023**
**£**
**£**
44,543
696
3,631
10,755
857
27
8,649
**69,158**
2,067
5,443
**(7,510)**
840
888
3,846
259
-
38
120
35,153
72
-
99
645
**(41,960)**

**(24,860)**
**(5,172)**| |---|---|---|---|---| |||**29,340**
**(8,193)**
**(256,060)**
**17,475**||| ||901
888
3,723
266
5,270
14
80
243,719
136
67
99
897||840
888
3,846
259
-
38
120
35,153
72
-
99
645|| |||||| |||**(217,438)**||**(5,172)**| This page does not form part of the statutory financial statements Page 10