REGISTERED CHARITY NIIMBER: 246183 REPORT OF THE TR STEE ND UNAUDITED FINANCIAL STATEMENT R THE YEAR ENDED 31 MARCH 2025 FOR WEST BERKSHIRE OMMUNITY HOSPITAL LEAGUE OF FRIENDS T&xAs5i& Accowitgnts 35 Bartholomew Str¢ Newbury Berk8hirc RG14 SLL
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE CONTENTS OF THE FINAYCIAL STATEMEIYTS FOR THE YEAR ENDED 31 MARCH 2025 Pg¢ Report of the Trustees SllemeDt of Trustees Responsibiliti¢s Independent Exminer'$ Report StlemeDI of Financial Aetivities BAlance Sheet Notes to the Finneil St#t¢m¢nts 10 10 15 Detailed Statement of Finlncial A¢tivities 16 to 18
WEST BERKSHIRE COMMUNITY HOSPITAL LEACUE OF FRIENDS REPORT OF THE TRLISTEES FOR THE YEAR ENDED 31 MARCH 2025 The Twstees present their report with the financial stalements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accountin8 and Reporting by Charities.. Ststement of Recommended Praclice applicable lo charilies preparing iheir accounts in accordance with the Financial Rewrting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2015}. OWECTIVES AND ACTIVITIES Objeetive8 And *lm$ The objects of the Charity shall be to relieve sickness and to preserve the health of palients of which for the purp)se of carrying out the above obiecL but not otherwise. the league shall have the following powers: (a) to supplement the service provided by the hospitsl for the health. welfare and comfort of the patients therein by the provision of facililies and equipment which may be required for the treatment of such paticnls. or for the efficieni running of the hospital. (b) to raise funds. invite and rcccivc contributions frorn any person or persons or organisations whatsoever by way of donation or otherwise. To lake and accept 8ifts of property. whether subjecl to any special trust or noL for the object of the league. (c) to provide or assist in the provision of amenities in the hospiol for patients and staff. includin8 a hospithl tea bar and ward trolley. (d) to assist when and where required in the recruitment of voluntsry workers in and for the hospital. (e) to charge Such reasonable contribulions and SubrIptIOnS as may be ddennined from time io time by the committee. (Q to do all such things as are necessary for the attainment of the above object. (8) to undertake and cxecutc any charitable trust. (h) to insure the property of the Charity againsl any foreseeable risk and thke out other insurance policies to protect the Charity when required. (i} to pay for indemnity insurance for th¢ Trnslees. Page I
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE OF FRIENDS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 OWECTIVES AIYD ACTIVITIES Public bentfit The principal objective of the Charity is to help and benefit patients and medical staff at the West Berkshire Comrnunity Hospitsl. The Charity seeks to meet this objective by funding the purch of medical equipment for use within the West Berkshire Community Hospital and by Community Nursing. This equipment would nol otherwise b¢ available. and the League selects equipment on the basis of merit and need. The Charity wntinued to supFK)rt the requirements of the hospital for the supply ofcapitsl equipment and. from its resources maintained by public sub%ription. fund rnising and donations w&$ able to meet all requests made by consultsnts and staff. The Charity offers the besi P055ible health service to the local community by continuing to supply equipment that the NHS is not able to supply. Equipment purchased by the Charity enables tmtmenis to be carried out at the West Berkshire Community Hospitsl thus saving frequent. fatiguing journeys to Reading or Oxford hospitals which is particularly helpful for frail and elderly patients. The Trustees confirni that they have complied with the requirements of section 4 of the Charilie5 Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Grant mAking Where appropriate the Charity made small grdnts to improve the quality of life for in-paticnts. Volunteer8 The Charity enjoys the extensive Supp from in ex¢e55 of 200 members/friends. There are 40 volunteers who regularly assist with services within the hospital and fund raising. The Trustees would like to tske this OPPQrtunity of thanking them for giving so gencr(wsly of their time. The achievements of the Charity would not be possible without their inpuL ACHIEVEMENT AND PERFORMANCE Ch*ritAble activities The Trustees are very proud and pleased that as ever. were able to meet all the requests for assistance from the WBCH. This year alone the Charity h&s purchad medical equipment to the value of £235.724 (2024: £39.805). Pag¢ 2
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE OF FRIENDS REPORT OF THE TRUSTEES FOR THE YEAR EliDED 31 MARCH 2025 ACHIEVEMENT AND PERFORMANCE fundraising activities During the year. the Charity had donations, membership. grant and legacies of £107.135 {2024: £21,213). In addition. the Charity made a surplus of £10,355 from th¢ Tea Bar (2024: Surplus £9.698) and other fun(traisin8 activities £9.208 (2024.. £3.689) making a total of £19.673. including all fimdrdising activities. The overall net deficit amounted to £90.050 (2024.. £8.222 surplus). Investment perfornianee The Charity does not hold investments other than dep)sit accounts as the intention is to utilise funds as won as projects are identified. The deposit income is £17.899 (2024: £13J62). FITrIANCIAL REVIEW Reserves poliry The Charity does not have much in the way of regular expenses and therefore h&8 no need io keep significant reserves. As a resulL its general policy is to distribute funds soon as projects can be identified. This may mean that income in any year may be expended in the year or y&vs following whilst suitable projects are identified. STRUCTURE, GOVERNANCE AND MANAGEMENT Naturt of governing doeumtnt The Charity is controlled by a constitution adopted on 23rd July 1956 as amended on 12th May 1982. 15 September 2003 and 13th September 2016 and constitutes an unincorwrated Charity. Recruitmen¢ and ppointment of new Trustees Trustees are recruitd from over 190 rnemrs of the League and are apw)inted by the members at the Annual General Meding to fill vacancies arising. Induction and training ofnew Trustees N¢w Trustees are given an introduction io the work of th¢ Charity by a serving Truse and advis¢d read published guidance given by the Charity commission available online. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Ch8rity number 246183 Page 3
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WEST BERKSHIRE COMMiINITY HOSPITAL LEAGUE OF FRIENDS STATEMENT OF TRUSTEES, RESPOIWSIBILITIES FOR THE YEAR ENDED31 MARCH 2025 The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Aepted Accounting Practice). The law applicable to charities in England and Wale& the Charities Act 2011. Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust dttd requires the Trustees to prepare financial statements lor each financial year which give a true and fair view of the stale of affairs of the Charity and of the incoming resources and application of resources. including the income and expendilure. of the Charity for that period. In preparing those financial stamentS. the Truslees are required to Select suilable accounting licIeS and then apply them consisi¢ntly- observe the methods and principles in the Charity SORP; make judgements and estimates thai are reasonable and pnent. prepare ihe financial statemcnts on the going c(mcern basis unless it is inappropriaie to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accouniing records which disclose with reasonable a¢¢uracy at any time ihe financial posilion of the Charity and to enable them to ensure that the financial statements comply with ihe Charities Act 201 I, the Charity (A¢UnIS and Reports) Re8ulalion5 2008 and the provisions of the trusl deed. They are also responsible for safe8uardin8 the as of the Charity and hen¢¢ for taking reasonable sleps for the prevention and detection of fraud and other irregularities. Page 5
NT XAMINER'S R RTT TA THE TRLSTEES OF EA STB Ipdependeut m1•ei rEport to ¢he Trwtoes of WEST BERKSHIRE COMML,NITY HOSPITAL LEAGUE UTr" TrRILNDS I rry>rt to the CThwity TTU5tec5 on my examination of the wunls of WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE OF FRIENDS (th¢ Trust) for the year endrAt 31 March 2025. ReswJDJlbllliks •d ba1 of report As the Chvity's Tn&ql¢¢s of the Trust you Ive rEsponsible f(ff the PreparntiL of the •Lf(wnts In •CCOTdwC WTth the requircrnents of the Crnip•nies 2011 Cthe Acn. I reFK)rt in respect of my examination of YOUT Charty's COUnts ¥ ¢arried oul undcr 5CCtion 145 of the Charities Act 2011 {'the 2011 Act). In ryIng out my ex•mir¥tion I have followed th¢ Dir11( 8i¥¢n by the ChaTity Comrnission under section 145(5) (b) of the 2011 Aa. I have LX)mpleted my ex•niTMtion. l L¥)nfirm th•t no Matters have sxmne to my at1¢ntil in ne£ll0n with the examination givin8 me ause to believe that in any material resFect: TrtLnting fffoTds were not ke0 in res1 of the Trust Is required by 5¢Ction 130 of the ACL OT the A¢counts th not with thosc reaYd5: or the K¢ounts do r L¥)mply with thc xwunting WCqUiTements ccmwning the f(TrTrn and contenl of accounts set oui in the Charilie5 (Accounts and Rwrt5) Re8ulations 2(KJ8 other than requirrnithi that the CoUnts give a true and fair view which 15 not matter wnsidcred part of •n ind¢pfflHlent ex•rnination. I have no Lrns 4nd h•ve come no th mauer5 in conrbe¥1im with the exkniiMtson to which •ttcntson shoukl be dvawn in thi5 repcxt in ordcr to enoble a urxlerst•ndin8 of thc accounts to Ix re•clKd. PAUL GREENAN MBA FFA FFfA TAssist AOUntants 35 Bartholom¢w Street Newbury Bcrkshire RG14 5LL
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestricted fund 2024 Total fund5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 107.135 21.213 Chritable gctivities T bar Local fundraising activities Book Table Income Cancer Care Calendars Sponsorship Other 16,920 9,208 13,678 160 100 522 15.490 3.689 9,636 88 100 Investh]ent income 17,899 13.362 Tolal 165.622 63.578 EXPENDITLRE ON Raising funds 35 37 Chxritble etivities Tea bar (depreciation) Purchased medical equipment donated Purchased consumables, carol and quiz expenditure Sundry Share to Ward Fund from Reception Book Table Cancer Care Calendars Tea Bar Expenditure 235,724 4,798 39,805 1,959 6,498 160 6,565 5,358 88 5.792 Totsl 256,217 55.356 NET INCOME (90,595) 8,222 RECONCILIATION OF FUNDS Total fuDds broughl forwrd 509.691 501,469 TOTAL FUNDS CARRIED FORWARD 419096 509,691 Page 7
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE BALANCE SHEET 31 MARCH 2025 2025 Unrnstricted fund 2024 Total funds Notes FIXED ASSETS Tangible assets CURRENT ASSETS Stocks Debtors Cash at bank and in hand 750 ,399 418.122 750 4,025 506 044 10 420,271 510,819 CREDITORS Amounts falling due within one year (1,176) {1.128) NET CURRENT ASSETS 419,095 509.691 TOTAL ASSETS LESS CURRENT LIABILITIES 419,095 509,691 NET ASSETS 419,095 509,691 FUNDS Unrestricted funds 12 419,095 509,691 TOTAL FUNDS 419.095 509,691 Page 8 conlinued...
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WEST BERKSHIRE COMMUIYITY HOSPITAL LEAGUE NOTES TO THE FIANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUTrITING POLICIES BASIS OF PREPARING THE FINANCIAL STA TEMENTS Th¢ financial slatements of the Charity. which is a publi¢ benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Sta*menl of Recommended Prdctice applicable to charities preparing their accounts in accordance with the Financial RertIng Standard applicable in the UK and Republic of Ireland {FRS 102) (¢ff¢ctive l January 2019)., Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and R¢publi¢ of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical Cost ¢onvention. FINANCIAL REPORTING STANDARD 102- REDUCED DISCLOSURE EXEMvrioNs The Charity has taken advantage of the followin8 disclosure exemptions in preparing these financial statements. as pemiitted by FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS In the application of the Charity's accounting policies. the Trustees are required to make Judgernen estimales and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated &8surnption5 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 sumptiOnS are reviewed on an ongoing basis. Revisions to accounting estimates are recognis¢d in the period in which the estimate is revised where the revision affects only thal peri(Ml or in the peri(Kl of the revision and future p)ericMls where the revision affects both current and future periods. INCOME AND ENDOWMENTS Volunlary income including donations, gifts. legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income. it Is probable that the income will be received and the amount can be measured with sufficient reliability. EXPENDITURE All expenditure is recognised once there is a legal or construthive obligation to that expenditure. it is probable settlement is required and the amounl can be measured reliably. All costs are allocated to the applicable expenditure heading thal aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis onsislent with the use of resources. with central staff costs allocated on the basis oftime spent. and depreciation charges a]located on the portion of the asset's use. Other supw)rt costs are allocated based on the spread of staff costs. RAISING FUNDS These are costs incurred in attracting voluntary income. the management of investments and those incurred in trnding activities that rais¢ funds. CHARITABLE ACTIVITIES Charitable expenditure comprises those costs incurred by the Charity, in the delivery of its adiviti¢5 for its and services beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The income from charitable activities is shown net of costs. Page 10 conttnued...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES- continued TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to wri1¢ off each asset over its estimated useful life. Fixtures and fittin8S 330/0 on cost STOCKS Stocks are valued at the lower of cost and net realisable value. after making due allowance for obsolde and slow-moving items. TAXATION The Charity is exernpt from corporntion tax on its charitable activities. FUND STRUCTURE Unrestricted funds are available for use at the discretion of the Truslees in furtheran¢e of their charitable objectives unless the funds have been designated for other purposes. CURREIYCY The financial slatements are prepared in sterling. which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded io the nearest £. GOING CONCERN At the time of approving the financial statements. the Trustees have a reasonable expectation that the c.harity has adequale resources to continue in operational existence for the foreseeable fulure. Thu5. the Trustees continue to adopt the 80ing concern basis of accounting in preparing the financial statements. INVESTMENT INCOME 2024 Deposit accounl interest NET INCOMEI(EXPENDITURE) income (expenditure) 15 staled after ¢har8ingJ(¢rediling)', 2025 2024 Depreciation - owned assets Page I continued.
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE IYOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no Trustees, remuneration or other benefits for the year end 31 March 2025 nor for the year ended 31 March 2024. TRUSTEES, EXPEIYSES There were no Trnstees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. EMPLOYEES There were no employees during th¢ year. COMPARATIVES FOR THK STATEMENT OF FINANCIAL ACTIVITIES Unrestrieted fund INCOME AND ENDOWMENTS FROM Donations and legacies 21,213 Charitable xetivities Tea bar Local fundraising activities 9,698 3,689 Investment income 13,362 Tot1 47,962 EXPENDITURE ON Raising funds 37 Charitxble aetivititS Tea bar Purchased medical equipment donated Good Exchange Share to Ward Fund from reception Book Table Purchased consumables 39,805 5,358 1.959 Other 2.317 Toll 55,356 NET INCOME 8.222 RECONCILIATION OF FUNDS Total funds brought forw8rd 501,469 Page 12 continued...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMEI¥4T OF FINANCIAL ACTIVITIES- tontinutd Unrestricted fund TOTAL FUNDS CARRIED FORWARD 509,691 TAXATION The Charity is a registered Charity and thcrefore 15 exempi from Allon. TANGIBLE FIXED ASSETS Fixtures and Filtings COST At l April 2024 and 31 March 2025 910 DEPRECIATION At l April 2024 Charge for year 910 At 31 March 2025 910 NET BOOK VALUE At 31 March 2025 Ai 31 March 2024 Page 13 conlinued...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 STOCKS 2025 2024 Stock5 750 750 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Gift Aid receivable 1.377 4.025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accru expenses 1.128 12. MOVEMENT IN FUNDS Net movement im fund5 At 3113ll5 At 114r24 Unrestricted funds General fund 509.691 {90.595) 419,096 TOTAL FUNDS 509,691 90,595) 419.096 Net movement in fimds. included in the aiKJve are as follows: Incoming resources Resources expended Movement ill funds Unrestricted fullds General fund 165.622 {256.217) (90.595) TOTAL FUNDS 165.622 (256.217) (90.595) Page 14 continued...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025 12. MOVEMENT IN FUNDS - continued Compar*tiv¢$ for movement in funds Ntt ovement in funds At 3113124 At 114ll3 Unmtricted fullds General fund 501.469 ,222 509.691 TOTAL FUNDS 501.469 .222 509,691 Comparative net rnovement in fund& included in the above are as follows.. Incoming resources Rejources expended Movemen¢ in fundi Ilnre8¢ricted fuuds General fund 63.578 (55.356) 8.222 TOTAL FUNDS 55 356) Page 15 continued...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE NOTES TO THE FINANCIAL STATEMENTS- contlllued FOR THE YEAR ENDED 31 MARCH 2025 13. RELATED PARTY DISCLOSURES There were no related party transactions during the year (2024 - none). CHAIRMAN'S REPORT AND POST BALANCE SHEET EVENTS 14. This year the League has been able to run a full program of fund-raising events and revenues from Ihe book table and Tea bar have also increased to add to our botlom line. The addition of generous legacies and conlributions from various oiher sources will enable the League to fulfil its constitution in providing the funds needed to purrhase new and replacement equipmeni for our local community h05Pital. This does not happen without the dedication and hard work of the ¢ommittee members and volunieers who work tirelessly to make sure we succeed. The future can never be predicted but as your chaimian l am very confident that this League of Friends will continue to thrive and meet any challenges that arise. Page 16 continud...
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE DETAILED STATEMENT OF FINAIYCIAL ACTIVITIES FOR THE YEAR EIWDED 31 MARCH 2025 2025 2024 INCOME AND ENDOWMENTS Donations And legacies Donations Lega¢ies Grants BOPP Incomc Subscriptions 13.425 90,030 17,294 180 107.135 21.214 Investment income Deposit accouni interest 17.899 13.36.3 Chrltable etlvlties Tea bar Local fundraising activitie5 Book Table Income Cancer Care Calendars Other 16.920 9.-108 13.678 160 522 15.490 3.788 9.636 88 Total intorning rewurces 165.622 63,578 EXPENDITURE Raising funds Advertising BOPP Ftts Compliance Fecs Website Build Other fundraisin8 Costs 277 75 35 250 1,602 ,226 Ch#rilable ictivities Purchased medical equipment donated Purchased consumablcs Sundry Cancer Care Calendars Tea Bar Expenditur¢ Carol Service Expenses Quiz Expenses 235,724 ,977 39.805 1.258 160 6,565 50 2.454 88 5.792 702 Page 17
WEST BERKSHIRE COMMUNITY HOSPITAL LEAGUE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Share to Ward Fund from Reception B(N)k Table 6,498 5.358 255,041 54,229 Other Independent examiner's report 1.176 1.128 Support eo$ts Inforniation technology Fixtures and fittings Total resources expended 256.217 Net income 8.222 Page 17