**LEAGUE OF FRIENDS OF THE** 

## **ROYAL SOUTH HANTS HOSPITAL** 

_**Registered Charity Number 237323**_ 

**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 



**LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 

||**CONTENTS**||
|---|---|---|
|||Pages|
|Chairmans Annual Report||1|
|Trustees Report||2 - 3|
|Statement of the Committees|Responsibilities|4|
|Independent Examiners Report||5|
|Statement of Financial Activities||6|
|Balance Sheet||7|
|Notes to the financial statements||8-10|
|This page does not form part|of the statutory|accounts|
|Detailed Income and Expenditure account||11|





## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **CHAIRMANS REPORT FOR THE TWELVE MONTHS ENDING 31[st] MARCH 2025** 

Again it has been a very successful year for the League of Friends albeit tinged with sadness at the passing of Anne Llewellyn in November 2024. 

The success of the League of Friends Coffee Shop and the money raised is due to the support given by all  the volunteers. We could not run it without them. I am very grateful for all the support you have given me since taking over the Chair. Without your continued help and dedication, I would not be able to carry out this task. 

From 1[st] April 2024 until 31[st] March 2025 the total sum spent on providing equipment to the wards is an astonishing £45380.66, the breakdown as follows: 

|**Advanced System Mattresses**|**£2,000.00**|
|---|---|
|**Portable Spectrophotometer**|**£7,138.00**|
|**Defibrillator/Monitor**|**£13,303.00**|
|**Urine Flowmeter and accessories**<br>|**£3,685.50**|
|**Chairs for the Orthopaedic Department**<br>|**£4,640.16**|
|**Versapoint 11 Generator etc**<br>|**£14,614.00**|



We also provided Christmas gifts for the staff on the wards. 

Jean Mellor continues with the help of Bev, Rob and now Cynthia to be in charge of all the ordering of stores for the shop. Always carried out in a professional manner and working very well. Denise, who is a relatively new member of the team works putting stock out in the shop on a Wednesday. Thank you for the job that you all do so well. 

Jean is also the Vice Chair so helps in any way she can with day to day matters which might occur. The problems are sorted and the smooth running continues. We have had a concentrated effort on recruiting new volunteers for the coffee shop. So far four permanent volunteers and one who works ad hoc when the need arises. 

We had a wonderful afternoon at the Grand Café last summer and, due to the sadness around Christmas time decided that we would have a Spring Lunch at Ceanos. These were both very enjoyable events and a good opportunity for us all to get together and have a chat. 

The trolley service still isn’t running due to lack of volunteers; however, I am eternally grateful to all of you who come in to cover with extra shifts, often at very short notice. 

Karen continues to do the accounts and keeps in regular contact with Martin Young our Accountant. Many thanks to Karen for doing this as it really is a thankless task. Tina continues to organise the funding requests for the departments. These requests are always put to Committee for their approval or otherwise, whichever the case may be. 

Let’s hope that 2025/2026 will be as successful as previous years and once again my very heartfelt thanks to you all and with your continued support I am sure we will be in a position to give the hospital the support which they need. 

-------------------------------------------- Chair              Date------------------------------------------ 

Mrs Linda Turner 02/07/2025 

1 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025** 

The Trustees present their report together with the financial statements of the Charity for the year ended 31[st] March 2025. The Committees responsibilities for these financial statements are set out on page 4. 

## **Legal and Administrative Information** 

The League of friends of the Royal South Hants Hospital is a registered charity, number 237323. 

The principal address is    Brintons Terrace St. Mary’s Road Southampton Hampshire SO14 0YD 

The Charity is an unincorporated association, and its governing document is the Constitution. The Trustees who served during the year ended 31[st] March 2025 were as follows. 

Mrs Irene Davenport President Mrs Linda Turner                Chairman (appointed 08/02/2025) Mrs Jean Mellor Vice Chairman/Stores Co-ordinator Mrs Beverly Holmes Secretary/Stores Mrs Karen Brown Treasurer (reappointed 08/02/2025) Mrs Iris Pollock Stores Mrs Tina Mentor                  Hospital Funding Mr Robert Taylor Stores Mrs Heather Cogan             Sales and donations Mrs Anita Burrow (reappointed 08/02/2025) Veronica Kendall 

One third of the members of the Committee retires by rotation each year and are re-elected or replaced at the Annual General meeting of the members. 

The operation of the management of the League is in the hands of the Committee. 

The League makes use of the services of the following. Bankers                                 HSBC Bank Plc 156 High Street Southampton SO14 2NZ Independent Martin Young Examiners                            90 Sherbourne Drive Salisbury SP4 6GA 

2 



**LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 (Continued)** 

## **Auditors** 

A motion will be put forward at the Annual General Meeting to reappoint Martin Young as accountants and Independent Examiners 

## **Objects** 

The objectives of the League are as follows: 

- 1) To mobilise, encourage, foster and maintain the interest of the public in the patients and in the support of the work for the Royal South Hants Hospital by means of voluntary service. 

- 2) To raise funds for the benefits of the patients and nursing staff of the Hospital 

- 3) To co-operate with all other bodies for the benefit of the Hospital service 

The principle policy for the achievement of the first two objectives is the operation of coffee shop at the Hospital. This policy has not changed from previous years. 

## **Powers** 

For the purpose of carrying out the above objectives, the League has the following powers. 

- To mobilise, encourage, foster and maintain the interest of the public by means of voluntary service or otherwise for the benefit of the patients and all staff of the Royal South Hants Hospital. 

- To recruit and to assist in the recruitment of voluntary workers in and for the Hospital 

- To raise funds and to invite and receive contributions from any persons or organisations whatsoever by way of subscription, donation or otherwise. 

- To take and accept gifts of property, whether subject to any special trust or not, for the object of the League 

- To supplement the service provided by the Royal South Hants Hospital for the health, welfare and comfort of the patients therein, by the provision of facilities, buildings and equipment which may be required for the treatment of such patients and for the efficient running of the hospital 

- To provide or assist in the provision of amenities in the Royal South Hants Hospital for patients and staff including the provision and running of Hospital Shops 

- To undertake and execute any charitable trust 

- To assist with the establishment of New Leagues and to foster co-operation and intercommunication between Leagues, other charitable institutions, Local authorities, Hospital Authorities, and National Health Service Authorities. 

- To do all such things as are necessary for the attainment of the above Objects. 

3 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **STATEMENT OF THE COMMITTEE’S RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS** 

The purpose of this statement is to distinguish the Committee’s responsibilities for the financial statements from those of the accountants as stated in their report. 

The Charities Act 2011 requires the Committee to keep proper books of account with respect to the affairs of the charity, and to prepare financial statements for each accounting period consisting of an Income and Expenditure Account and a Balance Sheet. The Committee is also responsible for safeguarding the charity assets, and hence for taking reasonable steps for the prevention and detection of error, fraud, and other irregularities. 

In the preparation of the financial statements, the committee is expected to; 

Select suitable accounting policies and apply them consistently, making judgements and estimates that are reasonable and prudent. 

Follow the recommendations of the Charity Commission and of the accounting profession with regard to the form and content of the financial statements, or disclose and explain any departures from. 

Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will be able to continue to meet its objectives 

4 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL Registered Charity Number 237323 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES** 

I report on the accounts of the charity which are set out on pages 6 to 10 which have been prepared under the accounting policies set out on page 8 

## **Respective responsibilities of the trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner's report** 

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

I have completed my examination and I confirm that no material matters have come to my attention in connection with the examination which gives me reasonable cause to believe that in any material respect: 

1.Accounting records were not kept in respect of the League of Friends of the RSH Hospital as required by section 130 of the Act; or 

2. The accounts do not accord with those records; or 

3. The accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention in my opinion, should be drawn in order to enable a proper understanding of the accounts to be reached. 

Martin Young & Co 

Accountants 90 Sherbourne Drive Old Sarum Salisbury SP4 6GA 

Martin Young 

Date  16[th] June 2025 

5 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025** 

|**Unrestricted**<br>**Unrestricted**<br>**_Note_**<br>**funds**<br>**Total**<br>**funds**<br>£<br>£<br>**Incoming Resources**<br>**Donations,legacies and similar receipts**<br>Donations and legacies<br>7240<br>7240<br>7017<br>**Activities in furtherance of the charity's objects**<br>Incoming resources from shop sales<br>_2_<br>246835<br>246835<br>243428<br>Fundraising income<br>-<br>-<br>-<br>----------<br>----------<br>----------<br>254075<br>254075<br>250445<br>**Investment income**<br>Interest on money market deposits<br>-<br>-<br>-<br>----------<br>----------<br>----------<br>**Total Incoming Resources**<br>**254075**<br>**254075**<br>**250445**<br>----------<br>----------<br>----------<br>**Charitable expenditure**<br>**Costs of activities in furtherance of the charity's objects**<br>Patient amenities<br>46321<br>46321<br>20685<br>Costs of shop goods sold<br>_2_<br>156069<br>156069<br>150197<br>Support costs<br>_2_<br>13043<br>13043<br>6912<br>Management and administration costs<br>_2_<br>4597<br>4597<br>4618<br>----------<br>----------<br>----------<br>Total charitable expenditure<br>220030<br>220030<br>182412<br>----------<br>----------<br>----------<br>**Total Net Resources Expended**<br>**34045**<br>**34045**<br>**68033**<br>----------<br>----------<br>----------<br>Net Expended Resources<br>34045<br>34045<br>68033<br>Fund balance at 1st April 2024<br>584672<br>584672<br>516639<br>------------<br>------------<br>-----------<br>Fund balance at 31st March 2025<br>**618717**<br>**618717**<br>**584672**<br>------------<br>------------<br>------------<br>**2025**<br>**2024**|**Total**<br>£<br>7017<br>243428<br>-<br>----------<br>250445<br>-<br>----------<br>**250445**<br>----------<br>20685<br>150197<br>6912<br>4618<br>----------<br>182412<br>----------<br>**68033**<br>----------<br>68033<br>516639<br>-----------<br>**584672**<br>------------|
|---|---|



The Statement of Financial activities contains all the gains and losses recognised in the current and preceding years 

The only movement in the Charity's funds is the transfer of Net Resources expended shown above 

6 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ **BALANCE SHEET AT 31ST MARCH 2025** 

||_Note_|2025|2024|
|---|---|---|---|
|||£|£|
|**Fixed Assets**||||
|Tangible Assets|_4_|1408|1734|
|**Current Assets**||||
|Cash at bank and in hand||631317|588142|
|Stock per valuation||5433|5937|
|||----------|----------|
|||636750|594079|
|||----------|----------|
|**Current Liabilities**||||
|Trade creditors and accruals|_6_|19441|11141|
|||----------|----------|
|Net Current Assets||617309|582938|
|||----------|----------|
|**Total Net Assets**||**618717**|**584672**|
|||----------|----------|
|**Funds**||||
|General Reserve||**618717**|**584672**|
|||----------|----------|



## **These financial statements were approved on  16th June 2025** 

Linda Turner Karen Brown ---------------------------------------------------------------------------Mrs Linda Turner Mrs Karen Brown **Chairman Treasurer** 

7 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** 

## **1 Accounting Policies** 

## _**Basis of Accounting**_ 

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019. The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and  the Charities Act 2011. 

## _**Basis of preparation**_ 

The League of Friends RSH Hospital meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

## _**Fixed Assets**_ 

Expenditure on major assets is capitalised and depreciated over their expected useful lives at the following rates: 

_**Trading Assets**_ Fixtures and Fittings 33% on cost Equipment 33% on cost Alterations to Coffee Shop 33% on cost 

All the fixed assets are held for use in direct charitable activities 

## _**Stock**_ 

Stock used in trading are valued at the lower of cost and net realisable value 

## _**Incoming resources**_ 

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. In accordance with this policy, legacies are included when the charity is advised that payment will be made and the amount can be quantified 

## _**Resources expended**_ 

Expenditure is accounted for on an accruals basis. 

Amounts payable in respect of 'Patient amenities' are included when paid by the Committee. 

Support costs represent the costs involved in the running of the shops and trolleys and charity generally 

Management and administrative costs represent costs incurred in respect of audit and compliance with statutory requirements 

8 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charirty Number 237323**_ 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (Continued)** 

|2)|2025<br>2024<br>£<br>£<br> **Trading Income from Charitable Objectives**<br>Sales to patients and visitors<br>246835<br>243428<br>Less: Cost of Sales<br>(156069)<br>(150197)<br>--------<br>--------<br>**Gross profit 36.9% (2024 38.3%)**<br>90766<br>93231<br>**Less Support costs**<br>Repairs and renewals<br>4380<br>811<br>Depreciation<br>1136<br>866<br>Stationery, printing and postages<br>382<br>202<br>Insurance<br>725<br>690<br>Travel and mileage<br>3486<br>2006<br>Miscellaneous<br>2934<br>2337<br>--------<br>--------<br>Total costs<br>13043<br>6912<br>--------<br>--------<br>**Net Profit for the year before management fees**<br>77723<br>86319<br>=====<br>=====|2024|
|---|---|---|



There were no paid employees during the year. 

No charge is made by the hospital for the space occupied by the Leagues facilities or to the volunteers who operate the facities 

|3)|**Management and Administration**|2025|2024|
|---|---|---|---|
|||£|£|
||Bank charges|407|423|
||Audit, accountancy and book-keeping|4190|4195|
|||----------|----------|
|||4597|4618|
|||----------|----------|



9 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (Continued)** 

|Fixtures &<br>4 Tangible Fixed Assets<br>Office<br>£<br>Cost<br>At 1st April 2024<br>2836<br>Additions during year<br>100<br>--------<br>At 31st March 2025<br>2936<br>--------<br>Depreciation<br>At 1st April 2024<br>2404<br>Charge for the year<br>248<br>--------<br>At 31st March 2025<br>2652<br>=====<br>Net Book Value<br>At 31st March 2025<br>284<br>=====<br>5 **Debtors**<br>**6 Creditors falling due within one year**<br>Trade creditors<br>Other creditors<br>VAT creditor|Equipment|Shop<br>Alterations<br>£<br>22682<br>-<br>--------<br>22682<br>--------<br>22254<br>214<br>--------<br>22468<br>=====<br>214<br>=====<br>2025<br>£<br>-<br>--------<br>2025<br>£<br>16597<br>1300<br>1544<br>--------<br>19441<br>--------|Total<br>£<br>34033<br>810<br>--------<br>34843<br>--------<br>32299<br>1136<br>--------<br>33435<br>=====<br>1408<br>=====<br>2024<br>£<br>-<br>--------<br>2024<br>£<br>9156<br>-<br>1985<br>--------<br>11141<br>--------|
|---|---|---|---|
||£<br>8515<br>710<br>--------<br>9225<br>--------<br>7641<br>674<br>--------<br>8315<br>=====<br>910<br>=====|||



## 7 **Related Party Disclosures** 

## _**Control**_ 

Throughout the year, the charity was controlled ultimately by its members who meet annually at the Annual General Meeting. The Executive Committee elected by the members governs the affairs of the charity between Annual General Meetings 

## _**Transactions**_ 

No remuneration was paid to any trustee during the year. 

10 



## **LEAGUE OF FRIENDS OF THE ROYAL SOUTH HANTS HOSPITAL** _**Registered Charity Number 237323**_ 

## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2025** 

|||2025||2024|
|---|---|---|---|---|
||£|£|£|£|
|Trading Income|||||
|Coffee shop sales||246835||243428|
|Cost of Sales|||||
|Purchases (stock adjusted)|152753||146959||
|Payment card fees|3316||3238||
||----------|156069|----------|150197|
|||----------||----------|
|Gross Profit  36.9% (2024 38.3%)||90766||93231|
|Other Income (per schedule below)||7240||7017|
|||----------||----------|
|||98006||100248|
|Overheads|||||
|Stationery and postages|382||202||
|Insurances|725||690||
|Repairs and equipment renewals|4380||811||
|Travelling and mileage|3486||2006||
|Book-keeping and accountancy|2315||2220||
|Audit and accountancy|1875||1975||
|Bank charges|407||423||
|Xmas lunch & volunteer gifts|2662||2081||
|Miscellaneous expenses|272||256||
|Depreciation|1136||866||
||----------|17640|----------|11530|
|||----------||----------|
|Net Profit||80366||88718|
|Less:|||||
|Patients amenities||(46321)||(20685)|
|||----------||----------|
|Surplus for the year||34045||68033|
|||----------||----------|
|Other Income|||||
|Donations||7240||7017|
|||----------||----------|



11