**Charity registration number 247890**
# **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
**ANNUAL REPORT**
# **AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2025**
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Mr A Bone (President) Ms N Parkinson (Chairperson from 21 May 2025) Mrs S Boddy (Secretary from 21 May (Appointed 21 May 2025) 2025) Mr M Marion (Treasurer) Mrs S Bard-Bodek Mr R Bodek Ms S Donald Mrs C Marion Mrs R Trigg Mrs S Culley (Appointed 21 May 2025) Mrs G Drummond (Appointed 21 May 2025) **Charity registration** England and Wales 247890 **Independent examiner** Helen Rumsey FCA Ensors Blyth House Rendham Road Saxmundham IP17 1WA
## **Trustees**
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 12|
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 31 December 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, 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 objects of the Charity are: -
- To assist patients and former patients of Aldeburgh Hospital and other individuals in the community who are sick, convalescent, handicapped, disabled, infirm or in need of financial help, and generally to support the charitable work of the hospital.
- Educate the public in the needs of the patients and former patients of the hospital and maintain the interest and support of the public.
- Supplement the service provided by the hospital for the health, welfare and comfort of the patients.
- Provide facilities, buildings and equipment required for the treatment of such patients or the efficient running of the hospital.
- Recruit and assist in the recruitment of voluntary workers for and in the hospital.
- Provide a link between the hospital and the community it serves.
- Raise funds for the work of the hospital.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
2025 has been another busy year for the hospital which continues to have well over 20 beds open at peak times (sometimes up to 29) to help reduce pressure on Ipswich Hospital.
Our new Chairperson, Nina Parkinson, took over in May 2025 and is very well qualified for the position. Twenty years ago, she held the position of Matron at Aldeburgh Hospital. Since then, she has held management roles in the NHS and the charitable sector, including serving as a trustee of St Elizabeth Hospice.
Key activities and achievements this year include:
- Our volunteer team has worked hard in the garden, which looks lovely and makes a real difference to patient wellbeing.
- We have started improving the garden at the front of the hospital.
- The transfer of hospital catering and cleaning staff to the outsourcer, Sodexo, has now taken place and, despite our initial concerns, appears to be working well. "Home-cooked" meals are provided to patients, which makes an enormous difference to their recovery and wellbeing.
- As usual, we have helped provide necessary equipment to the hospital and support to the hardworking staff.
We are discussing with the NHS what our next major project will be, following the successful installation of the X-ray unit in 2024. Meanwhile, we are supporting a number of healthcare initiatives in the local community, particularly in the area of dementia diagnosis and care.
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## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Financial review**
The financial statements have been produced in accordance with current statutory requirements and the Charity's Constitution document. The Charity continues to receive the majority of its income from legacies, donations, subscriptions and fundraising.
We have endeavoured to optimise the interest we receive from monies held on deposit whilst keeping each account within the limits covered by the Financial Services Compensation Scheme.
The Charity continued to make grants in the year that benefit the medical provision in the community and support the Hospital by providing funding.
Total income for the year was £81,020 (2024: £106,252) and expenditure for the year amounted to £25,082 (2024: £54,394), giving rise to a surplus in the year of £55,938 (2024: £51,858).
Once the surplus is added to the opening reserves of £604,931, a closing reserves balance of £660,869 at 31 December 2025 is carried forward.
## _Going concern_
The trustees have given due consideration to the finances of the charity and the reserves policy as outlined below and are of the opinion that the charity is a going concern.
## **Reserves policy**
The Charity maintains an unrestricted general reserve fund which in the opinion of the Trustees, includes sufficient funds to meet all foreseeable obligations and provide additional amounts to cover contingencies.
The Trustees have established a reserves policy to ensure the financial stability of the League of Friends and to provide for high-impact capital investment. As a League of Friends, our expenditure follows a "dual-track" model:
- Ongoing Support: funding support for small improvements to the Hospital, support for the staff and smaller, regular health related activities within the district.
- Major Capital Projects: funding significant infrastructure or medical equipment (typically in excess of £250,000) that falls outside the scope of core NHS budgets.
The Trustees aim to maintain funds in two distinct categories:
A. Core Operating Reserve - target £50,000, its purpose is to cover approximately 12 months of essential administration, support to the hospital staff, small hospital improvements and recurring community grant commitments. This ensures the Charity can continue its mission during periods of fluctuation in individual donations.
B. Capital Project Fund - target £350,000 (adjusted based on current balance), this fund represents the capital required for major capital interventions, such as the Charity's recent investment in X-ray technology. With these funds the Trustees ensure that the Charity is ready to respond immediately when the NHS identifies a critical clinical need that meets our charitable objectives. The income generated from the investment of this capital is used to subsidise the Charity's annual expenditure, ensuring the long-term sustainability of our community grant-making. The Trustees recognise that the current balance sheet is large relative to the annual turnover. This is a deliberate strategic choice. Given that our primary mission involves the provision of high-value medical assets, the Charity must accumulate funds over several years to facilitate a single, high-impact project.
The level of reserves is monitored by the Trustees at each quarterly meeting. This policy is reviewed annually to ensure it remains appropriate considering the economic climate, the changing needs of the local health service and the Charity's long term strategic goals.
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**THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Investment policy**
The trustees have the power to invest in such assets as they see fit. However, in practice the aim is to maximise the interest earning potential of the funds held by the Charity, whilst at the same time being cognisant of the likely timing of future expenditure and ensuring that, as far as possible, Charity funds are only deposited with recognised institutions and are also covered by the Financial Services Compensation Scheme.
## **Risk management**
The Management Committee reviews the risks to which the Charity is subject and will seek to minimise these risks either by transferring the risk away or insuring where a transfer is not possible. Nevertheless, some level of risk has to be accepted.
## **Plans for future periods**
During the next twelve months the Management Committee of the Charity will meet periodically to discuss plans and formulate policy. The Charity will work to fulfil its objectives by providing both tangible financial fabric and support to the Hospital and improved medical services in the community. We will do all we can to improve the efficiency and support the team in the Hospital. We will look to see how medical services in the community can be improved with our help.
## **Structure, governance and management**
The League of Friends of Aldeburgh and District Community Hospital is a registered charity (registered number 247890), formed on 8 March 1966 under its Constitution document as amended on 18 March 1966. The Charity is managed by the Trustees, who are elected annually at the Annual General Meeting.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr A Bone (President) Mrs M Dawson (Chairperson) (Resigned 21 May 2025) Ms N Parkinson (Chairperson from 21 May 2025) Mr G Dawson (Secretary) (Resigned 21 May 2025) Mrs S Boddy (Secretary from 21 May 2025) (Appointed 21 May 2025) Mr M Marion (Treasurer) Mrs S Bard-Bodek Mr R Bodek Ms S Donald Mrs C Marion Ms E Scotchmer (Resigned 21 May 2025) Mrs R Trigg Ms V Wallace (Resigned 21 May 2025) Mrs S Culley (Appointed 21 May 2025) Mrs G Drummond (Appointed 21 May 2025)
The trustees' report was approved by the Board of Trustees.
.............................. Mr A Bone (President)� **Trustee** 22/��/2026
Date: .............................................
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## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
I report to the trustees on my examination of the financial statements of The League of Friends of Aldeburgh and District Community Hospital (the Charity) for the year ended 31 December 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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Helen Rumsey FCA**
Ensors Blyth House Rendham Road Saxmundham IP17 1WA
Date: 22 / 05 / 2026
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**THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**2**|55,089|84,987|
|Charitable activities|**3**|1,354|873|
|Investments|**4**|24,577|20,392|
|**Total income**||81,020|106,252|
|**Expenditure on:**||||
|Charitable activities|**5**|25,082|54,394|
|**Total expenditure**||25,082|54,394|
|**Net income and movement in funds**||55,938|51,858|
|**Reconciliation of funds:**||||
|Fund balances at 1 January 2025||604,931|553,073|
|**Fund balances at 31 December 2025**||660,869|604,931|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2025**_
|**2025**
**Notes**
**£**
**£**
**Current assets**
Cash at bank and in hand
662,127
**Creditors: amounts falling due within**
**one year**
**10**
(1,258)
**Net current assets**
660,869
**The funds of the charity**
Unrestricted funds
**11**
660,869
660,869
The notes on pages 7 to 12 form part of these financial statements.
..............................
.....**.........................**
Mr A Bone (President)
Mr**M** **M**ar**i**on**(T**reasurer)
**Trustee**
**Trustee**
The financial statements were approved by the trustees .........................
on .����������.....................|**2024**
**£**
605,903
(972)|**£**
604,931|
|---|---|---|
|||604,931|
|||604,931|
||||
- 6 -
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
The League of Friends of Aldeburgh and District Community Hospital is a charity registered with The Charity Commission on 8 March 1966 and governed by its Constitution (registered number 247890).
## **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" 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)". 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 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. The principal accounting policies adopted are set out below.
## **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.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The charity does not hold any restricted funds during either year covered by these 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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the recovery of the Gift Aid.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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**THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
**(Continued)**
Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.
Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is expended in a future period.
Income from membership subscriptions is recognised on receipt.
Investment income arising on funds held in short to medium term deposits at banks and building societies is recognised on receipt.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure has been classified under headings that aggregate all costs related to each category. Where costs cannot be directly attributable to particular headings, they have been allocated to activities on a basis consistent with the use of the resources.
Direct charitable costs include hospital staff welfare spending, patient day centre expenses and patient facilities such as telephones and toiletries and the upkeep of the hospital gardens. The charity makes grants to the NHS to fund vital hospital equipment and also to other health related charities which will benefit the local community.
Governance costs are those incurred in connection with the administration of the charity and compliance with statutory requirements.
Resources expended include attributable VAT, which cannot be recovered.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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**THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **1.7 Taxation**
As a registered charity, the organisation is potentially exempt from taxation in respect of income and gains, to the extent that such income or gains are applied to exclusively charitable purposes.
## **1.8 Related party transactions**
Other than as disclosed at note 9 in the accounts, there are no related party transactions occurring during the accounting period under review.
## **2 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|3,415|5,150|
|Legacies|46,935|75,000|
|Membership fees|4,739|4,837|
||55,089|84,987|
|**Donations and gifts**|||
|Individuals|567|980|
|Organisations|725|1,434|
|Funerals|831|1,357|
|Gift aid recovery|1,292|1,379|
||3,415|5,150|
- 9 -
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **3 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Fund raising:**|||
|Collecting boxes|979|593|
|Fundraising income from events|375|280|
||1,354|873|
## **4 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Investment income|24,577|20,392|
|**Expenditure on charitable activities**|||
||**Total Funds**|**Total Funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Direct costs**|||
|Garden maintenance|3,223|3,706|
|Patient telephones|883|340|
|Hospital nursing staff welfare|750|4,996|
|Function and fundraising event costs|1,190|828|
||6,046|9,870|
|Grant funding of activities (see note 6)|16,395|41,944|
|**Share of support and governance costs (see note 7)**|||
|Support|2,641|2,580|
||25,082|54,394|
|**Analysis by fund**|||
|Unrestricted funds|25,082|54,394|
**5 Expenditure on charitable activities**
- 10 -
## **THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**6**|**Grants payable**|||
|---|---|---|---|
|||**Total Funds**|**Total Funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Grants to institutions (5 grants):|||
||NHS - Razier lifting chair|-|4,011|
||NHS - flooring at the Community Suite|-|2,006|
||Equipment for hospital patients|-|927|
||Headway|8,304|8,000|
||Suffolk Accident Rescue Association|-|25,000|
||Aldeburgh Baptist Church - parish nurse funding|2,000|2,000|
||East Anglian air Ambulance|5,000|-|
||Aldeburgh Parochial CC - for Fairfield Centre|500|-|
||The Peninsula Practice|591|-|
|||16,395|41,944|
|**7**|**Support costs allocated to activities**|||
|||**2025**|**2024**|
|||**£**|**£**|
||Printing, postage and stationery|109|385|
||Software costs|8|128|
||Insurance|1,201|815|
||Independent examiners & accountancy fees|1,008|972|
||Sundry expenses|315|-|
||Equipment (new printer)|-|280|
|||2,641|2,580|
||**Analysed between:**|||
||Total Funds|2,641|2,580|
|**8**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|1,008|972|
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**THE LEAGUE OF FRIENDS OF ALDEBURGH AND DISTRICT COMMUNITY HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **9 Trustees**
Friends of the Charity volunteer their services on an unpaid basis and thus there are no staff costs (2024: £Nil).
No remuneration was paid to any trustee during the year (2024: Nil).
Out of pocket expenses paid by trustees in respect of charitable expenses totalled £1,374 (2024: £2,488) and were reimbursed to them by the Charity. The number of claimants during the year was 3 (2024: 5).
Membership subscriptions paid to the charity by trustees totalled £335 (2024: £270).
## **10 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Accruals and deferred income|1,258|972|
## **11 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At 1**
General funds
**Previous year:**
**At 1**
General funds|**January**
**2025**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2025**
**£**
**£**
**£**
**£**
604,931
81,020
(25,082)
660,869
**January**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 31**
**December**
**2024**
**£**
**£**
**£**
**£**
553,073
106,252
(54,394)
604,931|
|---|---|
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