li+ LEAGU¢ At the heart of RJAH AA At ￿ heart of RJAH REPORT AND ACCOUNTS 2021 **REGISTERED CHARITY NUMBER: 249346** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **FOR** ## **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** D.R.E. & Co. (Audit) Limited 7 Lower Brook Street Oswestry Shropshire SY11 2HG **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ||**Page**| |---|---| |**Report of the Trustees**|1 to 8| |**Independent Examiner's Report**|9| |**Statement of Financial Activities**|10| |**Balance Sheet**|11 to 12| |**Cash Flow Statement**|13| |**Notes to the Cash Flow Statement**|14| |**Notes to the Financial Statements**|15 to 26| |**Detailed Statement of Financial Activities**|27 to 28| **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021** The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the Charity are: - to help patients and former rheumatology patients of the Hospital; - to support study, research, advance treatments and improvements in care at the Hospital; - generally to undertake charitable work for the purpose of attaining and carrying out the above. The Charity's main objective for the year was to raise funds for the hospital through its branch network. All activities undertaken are for the patients of the hospital which is a NHS Trust for the general public, and as such we have complied with our duty under section 17(5) of the 2011 Charities Act to have due regard to public benefit. To obtain its objective the Charity has maintained strong support from its central office and provided a well run hospital shop and coffee shop. The coffee shop is run by staff and volunteers under the control of the Manager and the hospital shop is run by a combination of paid and volunteer staff. ## **FINANCIAL REVIEW** ## **Reserves policy** The charity holds funds of £548,328 at 31 December 2021. The charity's policy is to hold reserves on short term deposits for easy access to funds for when requests are received from the hospital. The charity holds large level of reserves when they are raising funds for a large charitable commitment. The outstanding charitable commitments at 31 December 2021 as agreed by the trustees total £115,385 as disclosed in note 18. During the year, there was net expenditure of £215,108. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The League of Friends to the Robert Jones & Agnes Hunt Orthopaedic ('the League') is a registered charity and is governed by a constitution dated 27th February 1964, as amended by a Charity Commissioners Scheme of 15th February 2001 and further amendment in 2006 and 2015. ## **Organisational structure and management** In accordance with the governing documents, the business of the League is conducted and managed by the Committee, which is made up of the President, Chairman, Vice-Chairman, Vice-Presidents and between 11 and 15 other members, who are also the Trustees. Only one member of the Hospital staff may serve on the Committee at any one time. The President is elected at an Annual General Meeting and serves for a period of five years. Other members of the Committee are elected at an Annual General Meeting and serve for three years, after which they must retire, but are eligible for re-election. The Committee meets bi-monthly, and decisions require a majority vote of those present. ## **Decision making** Decisions regarding charitable expenditure for the hospital are discussed and approved by trustees. Day to day decisions for operating the shop, coffee shop and organising fund raising events are made by the charity and shop managers. Page 1 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration** Remuneration is discussed and agreed by trustees at meetings held regularly throughout the year. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 249346 ## **Principal address** The Robert Jones & Agnes Hunt Orthopaedic Hospital Gobowen Oswestry Shropshire SY10 7AG ## **Trustees** Mrs L O'Connor Mr Peter G E David Mrs S Dixon Appointed Sept 21 Mr K A Fraser Appointed Sept 21 Miss E J Greasley Appointed July 21 Mrs H Horne Mrs C Jenkins JP The Rt Hon Lady Kenyon JP, DL Mrs M Kerr MBE Mrs V Lillis DL Mrs P Norris Mrs D Price Mrs R Ralison Lt, Col I Sawers Mrs J Spencer-Jones The Rt Hon Lady Trevor MBE Mrs P Thompson Mr W L Rutherford **Officers** Patron: Mrs A Turner President: The Rt Hon Lady Kenyon JP, DL Vice-Presidents: Mrs L O'Connor Mrs P Norris Chairman: Mr P David Vice-Chairman: The Rt Hon Lady Trevor MBE Treasurer: Mrs R Ralison Charity Director: Mrs Victoria Sugden Page 2 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Independent Examiner** Francis Nock F.C.C.A Association Certified Chartered Accountants D.R.E. & Co. (Audit) Limited 7 Lower Brook Street Oswestry Shropshire SY11 2HG ## **Bankers** Barclays Bank plc 44/46 Castle Street Shrewsbury Shropshire SY1 2BU Page 3 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **CHAIRMAN'S REPORT 2021 - 59th ANNUAL REPORT** 2021 marked a special milestone for The League of Friends as we celebrated 60 years of supporting The Robert Jones and Agnes Hunt Orthopaedic Hospital (RJAH). As I reflect upon the years that have gone by I am incredibly proud of the outstanding contribution the charity has made to the hospital, patients, and staff. I am particularly proud of how our charity has stepped up to the task in hand and continued to deliver the highest possible level of support through a notably difficult time. Despite the challenges faced by us all as we navigate the impact of COVID-19, our supporters have shown dedication and togetherness like never before. During a time when many have been kept apart by lockdowns, our supporters have kept their RJAH friends close. It is because of this commitment we have been able to achieve extraordinary things. I must begin by extending my warmest congratulations to Susan, Lady Trevor who, in the summer of 2021, was awarded an MBE in the Queen's Birthday Honours for 'Services to Healthcare Charities'. For more than 53 years, Lady Trevor has supported numerous charities; Chirk Hospital Circle of Friends, Horatio's Garden, NSPCC - and most notably The League of Friends RJAH for whom she is Vice-Chairman and has been involved with since 1968. Lady Trevor is an exceptional individual who has consistently put her time and energy into helping others, and we are delighted that she has been honoured in this way. Page 4 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES continued FOR THE YEAR ENDED 31 DECEMBER 2021** The year began on an extremely positive note at RJAH with the opening of the county's second Vaccination Centre. We're delighted to have played a role in this part of history, with over 60 volunteers directly supporting the clinical and administrative staff working within the Centre. Our team of pink volunteers are a calm and reassuring presence within the Centre, they work incredibly hard to ensure patients have the best possible experience, from donning PPE at the entrance to making their way back to the car. The Centre has since administered over 100,000 vaccinations - an incredible achievement. Thanks go to all the volunteer staff involved and of course to Heather for her hard work in coordinating this service. Our Voluntary Services have remained scaled back, offering a limited number of roles necessary to the day to day running of many RJAH services. I must thank our current cohort of devoted and tremendously hardworking volunteers for stepping up to the challenge in the face of immense change. We felt it necessary to recognise the commitment of our volunteer family throughout these arduous times, and as part of 'National Volunteers Week' we were delighted to award volunteers, past and present, with long-term services badges as a small token of our appreciation. The League was very pleased to be shortlisted for 'Outstanding Team Achievement' in the Trusts virtual 'Celebration of Achievement' awards evening. We were also delighted to announce the winner of the 'Volunteer of the Year' award as Janice Roberts. Janice is a highly regarded member of our volunteer family who truly goes above and beyond to provide the utmost amount of support. Congratulations Janice, your award is so deserved. Page 5 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES continued FOR THE YEAR ENDED 31 DECEMBER 2021** 2021 has been wrought with challenges for our beloved branches, who have yet again had to navigate their way through lockdowns and ever-changing restrictions directly impacting on their ability to hold events. Despite the hurdles a huge congratulations go to our stalwart fundraising groups for raising a total of £18,389. A special mention must go to Ludlow branch for raising a spectacular £18,000 at their first in person Christmas Fair since 2019 - a remarkable achievement. The summer saw friends get together to mark three momentous milestones. The Festival on the Field took place on the hospital grounds to mark 100 years since RJAH relocated to its current site in Gobowen, along with 60 years of support from the League of Friends, and 50 years of the Orthopaedic Institute. The 60's themed festival received an overwhelming amount of support, from companies who offered their sponsorship, local businesses who provided raffle prizes, branch members who ran stalls, and from the community who brought the event alive. My congratulations go to our management team for hosting a second successful Mere Mile event in conjunction with Swimfinity and our sponsors Shropshire Pools and Spas. 170 swimmers signed up to take part and over £20,000 was raised. The COVID pandemic has made it impossible to push on with traditional methods of fundraising alone, and I applaud our management team for pursuing new innovative avenues of fundraising. Page 6 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES continued FOR THE YEAR ENDED 31 DECEMBER 2021** A special thanks must go to our friends from Cambrian and Borderlands Rotary for their continued support. We are incredibly grateful for the ways in which they have worked with us, from supporting the Vaccination Centre, to directly fundraising for us, and helping to keep the hospital's gardens tidy. Our retail outlets continued to take a direct hit with footfall remaining low throughout RJAH, but despite these challenges we were able to make a financial contribution of £178,029 to the hospital. It's been wonderful to see the sheer variety of specialist items we have funded; 3D LASAR Posture Plates for the Orthotics department, an Allen Advance Operating Table which is used extensively in complex spinal surgeries, and a Mobile Arm Rehabilitation Kit (MARK) designed to help restore function to paralysed or weakened upper limbs. Amongst the array of equipment and projects we have funded I must also note the special extras we have had the pleasure of funding, for example gifts for staff to commemorate celebration days such as International Nurses Day, Operating Department Practitioners Days and Prosthetists and Orthotists Day. We also contributed to Professor Richardson's memorial garden - a lasting tribute to a much-loved Professor which offers a tranquil and peaceful space for staff and patients alike. We are very grateful to the individuals and organisations who have continued to support our charity directly, by carrying out sponsored challenges, making personal donations, or hosting events. A special mention must go to the wonderful team of fundraisers who braved the elements to run 10k every day throughout January to raise £4000 for our charity - I am completely in awe of their dedication. Page 7 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **REPORT OF THE TRUSTEES continued FOR THE YEAR ENDED 31 DECEMBER 2021** We are appreciative of the overwhelming generosity our surrounding community has continued to show patients and staff at RJAH in the form of donated goods. Local supermarkets made contributions of toiletries for patients, members of the community collected donations to make hampers for frontline staff, and local businesses donated snacks to keep those working in the Vaccination Centre fuelled. Each and every donation is sincerely appreciated, and I thank the members of our community for their charitable giving. This year we have been very fortunate to be remembered by past patients and their families who have donated legacies of £3,036. This is a reflection of the care offered by the League's staff and volunteers whilst patients are in hospital, and we are very grateful to be remembered in this way. During the pandemic we created a new branch 'Close Knit Friends' with over 100 members and growing in the community they have knitted a staggering number of bespoke blankets designed for patients on the spinal injuries ward. Thank you to everyone who has taken part and continues to work so hard for patients by knitting. On behalf of The League of Friends, I'd like to thank everyone who has supported us throughout the year; those who volunteer their time, those who raise funds and make donations and those who continue to champion the work we do - together you make a huge difference to patients and staff at RJAH. A special thank you to my fellow Trustees for their valuable contribution, to our management team for working ardently to ensure our charitable objectives are met, and to our retail team for providing the best possible service to patients and staff. We look to 2023 with optimism, in the hope that we will go from strength to strength as we continue to recover from impact of the COVID pandemic. Thank you all for your hard work and dedication to the League. Mr Peter G E David Chairman Approved by order of the board of trustees on 26 September 2022 and signed on its behalf by: ........................................................................ Mrs R Ralison - Trustee Page 8 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **Independent examiner's report to the trustees of The League of Friends to the Robert Jones & Agnes Hunt Orthopaedic Hospital** I report to the charity trustees on my examination of the accounts of The League of Friends to the Robert Jones & Agnes Hunt Orthopaedic Hospital (the Trust) for the year ended 31 December 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Association Certified Chartered Accountants which is one of the listed bodies. I have completed my examination. I confirm that no material 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 Trust 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 applicable 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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Francis Nock F.C.C.A Association Certified Chartered Accountants D.R.E. & Co. (Audit) Limited 7 Lower Brook Street Oswestry Shropshire SY11 2HG Date: 26 September 2022 Page 9 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** |||||**31.12.21**|
31.12.20| |---|---|---|---|---|---| |||Unrestricted|Restricted|**Total**|Total| |||funds|funds|**funds**|funds| ||Notes|£|£|**£**|£| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies|2|**33,707**|**1,805**|**35,512**|264,046| |Other trading activities|3|**360,579**|**2,106**|**362,685**|289,225| |Investment income|4|**158**|**2**|**160**|345| |Other income||**-**|**-**|**-**|835| |**Total**||**394,444**|**3,913**|**398,357**|554,451| |**EXPENDITURE ON**|||||| |Raising funds|5|**282,907**|**370**|**283,277**|252,203| |**Charitable activities**|6||||| |Charitable expenditure||**223,484**|**-**|**223,484**|168,827| |Other||**106,704 **|**-**|**106,704 **|87,315| |**Total**||**613,095**|**370**|**613,465**|508,345| |**NET INCOME/(EXPENDITURE)**||**(218,651)**|**3,543**|**(215,108)**|46,106| |**Transfers between funds**|18|**997 **|**(997)**|**-**|-| |**Net movement in funds**||**(217,654)**|**2,546**|**(215,108)**|46,106| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**||**735,664**|**38,413**|**774,077**|727,971| |**TOTAL FUNDS CARRIED FORWARD**||**518,010**|**40,959**|**558,969**|774,077| The notes form part of these financial statements Page 10 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **BALANCE SHEET** ## **31 DECEMBER 2021** |**31.12.21**
Unrestricted
Restricted
**Total**
funds
funds
**funds**
Notes
£
£
**£**
**FIXED ASSETS**
Tangible assets
12
**23,279**
**-**
**23,279**
Investments
13
**2,892 **
**-**
**2,892 **
**26,171**
**-**
**26,171**
**CURRENT ASSETS**
Stocks
14
**27,191**
**-**
**27,191**
Debtors
15
**742**
**-**
**742**
Cash at bank and in hand
16
**507,369**
**40,959**
**548,328**
**535,302**
**40,959**
**576,261**
**CREDITORS**
Amounts falling due within one year
17
**(43,463)**
**-**
**(43,463)**
**NET CURRENT ASSETS**
**491,839**
**40,959**
**532,798**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**518,010**
**40,959**
**558,969**
**NET ASSETS**
**518,010**
**40,959**
**558,969**|31.12.20
Total
funds
£
24,991
2,892
27,883
17,461
7,549
778,811
803,821
(57,627)
746,194
774,077
774,077| |---|---| The notes form part of these financial statements continued... Page 11 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **BALANCE SHEET - continued 31 DECEMBER 2021** |**FUNDS**
18
Unrestricted funds:
General fund
Shop fund
Coffee Shop fund
Branch Funds
Revaluation reserve
Post Office Fund
Restricted funds:
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|**460,499**
**30,674**
**5,321**
**22,908**
**1,833**
**(3,225) **
**518,010**
**40,681**
**258**
**20**
**40,959**
**558,969**|688,667
22,078
4,695
20,376
1,833
(1,985)
735,664
37,175
258
980
38,413
774,077| |---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 26 September 2022 and were signed on its behalf by: ............................................. R Ralison - Trustee The notes form part of these financial statements Page 12 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021** |||**31.12.21**|31.12.20| |---|---|---|---| ||Notes|**£**|£| |**Cash flows from operating activities**|||| |Cash generated from operations|1|**(228,179) **|48,289| |Net cash (used in)/provided by operating activities||**(228,179) **|48,289| |**Cash flows from investing activities**|||| |Purchase of tangible fixed assets||**(2,464)**|(2,054)| |Interest received||**160**|345| |Net cash used in investing activities||**(2,304)**|(1,709)| ||||| |**Change in cash and cash equivalents**|||| |**in the reporting period**||**(230,483)**|46,580| |**Cash and cash equivalents at the**|||| |**beginning of the reporting period**||**778,811**|732,231| |**Cash and cash equivalents at the end**|||| |**of the reporting period**||**548,328**|778,811| The notes form part of these financial statements Page 13 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** |**ACTIVITIES**||| |---|---|---| ||**31.12.21**|31.12.20| ||**£**|£| |**Net (expenditure)/income for the reporting period (as per the**||| |**Statement of Financial Activities)**|**(215,108)**|46,106| |**Adjustments for:**||| |Depreciation charges|**4,175**|4,614| |Interest received|**(160)**|(345)| |(Increase)/decrease in stocks|**(9,730)**|481| |Decrease/(increase) in debtors|**6,807**|(7,031)| |(Decrease)/increase in creditors|**(14,163)**|4,464| |**Net cash (used in)/provided by operations**|**(228,179) **|48,289| ## 2. **ANALYSIS OF CHANGES IN NET FUNDS** ||At 1.1.21|Cash flow|**At 31.12.21**| |---|---|---|---| ||£|£|**£**| |**Net cash**|||| |Cash at bank and in hand|**778,811**|**(230,483) **|**548,328**| ||**778,811**|**(230,483) **|**548,328**| |**Total**|**778,811**|**(230,483) **|**548,328**| The notes form part of these financial statements Page 14 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Turnover from trade income is derived from ordinary activities and is stated net of VAT. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Allocation and apportionment of costs** Costs are allocated directly to the fund to which they relate to. One third of general fund wages are re-allocated evenly to the shop and coffee shop fund. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment **10% per annum, reducing balance basis** Shop fixtures and fittings **15% per annum, reducing balance basis** Other shop equipment **15% per annum, reducing balance basis** Coffee shop equipment **15% per annum, reducing balance basis** Computer equipment **25% per annum, straight line basis** ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 15 continued... **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. ACCOUNTING POLICIES - continued** ## **Pension costs and other post-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. ## **Donated services** Voluntary staff work in the Coffee Shop on a part time basis. A value for the donated services have not been included within the accounts as this can not be measured reliably. ## **Investments** Investments are included at their fair value at the balance sheet date. Any gains/losses on revaluation to fair value are reported in the Statement of Financial Activities and taken to the Revaluation Reserve. |**2.**|**DONATIONS AND LEGACIES**||| |---|---|---|---| |||**31.12.21**|31.12.20| |||**£**|£| ||Donations|**32,476**|109,840| ||Legacies|**3,036**|135,542| ||Grants|**-**|18,664| |||**35,512**|264,046| ||Grants received, included in the above, are as follows:||| |||**31.12.21**|31.12.20| |||**£**|£| ||Other grants|**-**|18,664| |**3.**|**OTHER TRADING ACTIVITIES**||| |||**31.12.21**|31.12.20| |||**£**|£| ||Fundraising events|**59,870**|16,041| ||Trading income|**302,815**|240,579| ||Christmas Bazaar|**-**|1,044| ||Community fundraising|**-**|31,561| |||**362,685**|289,225| |**4.**|**INVESTMENT INCOME**||| |||**31.12.21**|31.12.20| |||**£**|£| ||Deposit account interest|**14**|213| ||Sir Reginald Watson Jones Bursary|**146**|132| |||**160**|345| Page 16 continued... **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **5. RAISING FUNDS** ## **Raising donations and legacies** |**Raising donations and legacies**||| |---|---|---| ||**31.12.21**|31.12.20| ||**£**|£| |Staff costs|**-**|21,938| |Fund raising expenses|**25,590**|2,419| ||**25,590**|24,357| ## **Other trading activities** The charity operates three retail outlets within the hospital from which it derives income. The trading results for each outlet for the year are summarised below. |Turnover
Cost of sales
Gross profit
Grant income
Administration
Loss/Profit before interest
Interest receivable
Net Loss/profit|Post
Office
Fund
18,478
-
18,478
-
(23,990)
(5,512)
-
(5,512)|Shop
fund
£
167,989
(99,784)
68,205
-
(40,567 )
27,638
-
27,638|Coffee
shop fund
£
116,348

(45,155)
71,193
-

(48,193)
23,000
-
23,000|Total funds
31.12.21
31.12.2
0
£
£
302,815
240,579
(144,939)(119,992)
157,876
120,587
-
9,236
(112,750) 107,854
45,126
21,969
-
-
45,126
21,969| |---|---|---|---|---| The charity also incurred the following fund raising costs: |General
£
Fund raising expenses
23,465
23,465
Aggregate amounts|Branch
fund
£
1,753
1,753|O.R.A
31.12.21
31.12.20
£
£
£
370
25,588
24,357
370
25,588
24,357
**283,277**
252,203| |---|---|---| continued... Page 17 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **6. CHARITABLE ACTIVITIES COSTS** |Star awards
Hampers
Main Entrance
Scanner for imaging department
Mastermover equipment
Living ceilings for spinal ward
Training
Rainbow room
MCSI
Sky ceilings - Wrekin ward
Sara stedy lift - tumour unit
Memorial garden
Sheldon ward
Horatio's Garden
Mark myoelectric elbow brace
3D lasar posture plates x 2
Allen table
Samaritan grant
Baby monitor
Cirque easy cat touchpad
Patient support
Vaccination hub
Charitable expenditure as above
Staff costs
Accountancy|**General**
**Fund**
**£**
-
354
13,700
-
-
-
-
-
897
-
-
-
-
-
32,405
15,594
110,802
376
125
322
1,103
2,321
178,029|**Branch**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds:**
**Restricted**
**Funds**
**2021**
**2020**
**£**
**£**
**£**
-
-
1,868
-
354
5,586
-
13,700
6,990
-
-
59,995
-
-
12,127
-
-
16,791
-
-
6,654
-
-
495
-
897
3,120
-
-
3,200
-
-
775
-
-
8,768
-
-
383
-
-
1,000
-
32,405
-
-
15,594
-
-
110,802
-
-
376
-
-
125
-
-
322
-
-
1,103
-
-
-
2,321
-
-
178,029
127,752
£
£
178,029
127,752
43,380
39,060
2,075
2,015
223,484 168,827| |---|---|---|---| ||||| ||||| continued... Page 18 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **7. SUPPORT COSTS** |**7.**|**SUPPORT COSTS**|||||| |---|---|---|---|---|---|---| ||||||Governance|| ||||Management|||costs| ||||Totals|||| ||||£||£|£| ||Other resources expended||**106,704**||**-**|**106,704**| ||Charitable expenditure||**43,380**||**2,075**|**45,455**| ||||**150,084 **||**2,075**|**152,159**| ||Support costs, included in the above, are as follows:|||||| ||||||**31.12.21**|
31.12.20| |||Other||||| |||resources|
Charitable||Total|Total| |||expended|
expenditure||activities|
activities| |||£|£||**£**|£| ||Wages|**50,188**|**43,380**||**93,568**|**78,119**| ||Social security|**5,856**||**-**|**5,856**|**5,979**| ||Pensions|**1,889**||**-**|**1,889**|**2,078**| ||Insurance|**1,132**||**-**|**1,132**|**1,106**| ||Advertising|**15,180**||**-**|**15,180**|**8,843**| ||Office & administration|**14,281**||**-**|**14,281**|**9,415**| ||Professional fees|**15,716**||**-**|**15,716**|**17,417**| ||Mileage claims|**-**||**-**|**-**|**379**| ||Training|**1,298**||**-**|**1,298**|**1,672**| ||Depreciation of tangible and heritage|**1,164**||**-**|**1,164**|**1,367**| ||assets|||||| ||Accountancy|**-**|**2,075**||**2,075**|**2,015**| |||**106,704 **|**45,455**||**152,159**|**128,390**| |**8.**|**AUDITORS' REMUNERATION**|||||| ||||||**31.12.21**|
31.12.20| ||||||**£**|£| ||Accountancy||||**2,075**|2,015| ## **9. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020. continued... Page 19 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **10. STAFF COSTS** ||**31.12.21**|31.12.20| |---|---|---| ||**£**|£| |Wages and salaries|**180,679**|185,252| |Social security costs|**8,813**|8,768| |Other pension costs|**3,164 **|3,270| ||**192,656**|197,290| |The average monthly number of employees during the year was as follows:||| ||**31.12.21**|31.12.20| |The League of Friends Shop|**4**|4| |The League of Friends office|**3**|4| |The League of Friends Coffee Shop|**2**|2| |Post Office|**2**|2| ||**11**|12| No employees received emoluments in excess of £60,000. No employee is paid more than £60,000. The League make the required contributions to the NEST pension. Voluntary staff work in the Coffee Shop in addition to paid staff. |**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
262,844
1,202
Other trading activities
286,664
2,561
Investment income
166
179
Other income
835
-
**Total**
550,509
3,942
**EXPENDITURE ON**
Raising funds
252,203
-
**Charitable activities**
Charitable expenditure
167,827
1,000
Other
87,315
-
**Total**
507,345
1,000
**NET INCOME**
43,164
2,942
**Transfers between funds**
(868)
868|Total
funds
£
264,046
289,225
345
835
554,451
252,203
168,827
87,315
508,345
46,106
-| |---|---| continued... Page 20 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** |**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|| |---|---|---|---|---| |||Unrestricted|Restricted|Total| |||funds|funds|funds| |||£|£|£| ||**Net movement in funds**|42,296|3,810|46,106| ||**RECONCILIATION OF FUNDS**|||| ||**Total funds brought forward**|693,368|34,603|727,971| ||**TOTAL FUNDS CARRIED FORWARD**|735,664|38,413|774,077| |**12.**|**TANGIBLE FIXED ASSETS**|||| |||Fixtures||| |||and|Computer|| |||fittings|equipment|Totals| |||£|£|£| ||**COST**|||| ||At 1 January 2021|**49,000**|**11,986**|**60,986**| ||Additions|**2,021**|**443**|**2,464 **| ||At 31 December 2021|**51,021**|**12,429**|**63,450**| ||**DEPRECIATION**|||| ||At 1 January 2021|**26,851**|**9,144**|**35,995**| ||Charge for year|**3,351 **|**825**|**4,176**| ||At 31 December 2021|**30,202 **|**9,969**|**40,171**| ||**NET BOOK VALUE**|||| ||At 31 December 2021|**20,819**|**2,460**|**23,279**| ||At 31 December 2020|22,149|2,842|24,991| |**13.**|**FIXED ASSET INVESTMENTS**|||| ||||**31.12.21**|31.12.20| ||||**£**|£| ||Shares||**59**|59| ||Other||**2,833**|2,833| ||||**2,892 **|2,892| continued... Page 21 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **13. FIXED ASSET INVESTMENTS - continued** Additional information as follows: |||Listed| |---|---|---| |||investments| |||£| |**MARKET VALUE**||| |At 1 January 2021 and 31 December 2021||**59**| |**NET BOOK VALUE**||| |At 31 December 2021||**59**| |At 31 December 2020||59| |There were no investment assets outside the UK.||| |Investments (neither listed nor unlisted) were as follows:||| ||**31.12.21**|
31.12.20| ||**£**|£| |Sir Reginald Watson Jones Bursary|**2,833**|2,833| ||The investment is held in the 'Equities Investment Fund for Charities' deposit for the Sir Reginald|The investment is held in the 'Equities Investment Fund for Charities' deposit for the Sir Reginald|The investment is held in the 'Equities Investment Fund for Charities' deposit for the Sir Reginald| |---|---|---|---| ||Watson Jones Bursary.||| |**14.**|**STOCKS**||| |||**31.12.21**|
31.12.20| |||**£**|£| ||Stocks|**27,191 **|17,461| |**15.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**31.12.21**|
31.12.20| |||**£**|£| ||Trade debtors|**742**|821| ||Prepayments|**-**|6,728| |||**742**|7,549| continued... Page 22 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **16. CASH AT BANK AND IN HAND** ## **Reserves & Short Term Deposits** The League currently holds reserves totalling £548,328 which are held in short term deposits. The League's policy is to invest sums in short term deposits to enable quick access to funds when requests are received from the Hospital and agreed by the Committee. It is the charity's policy to hold minimal reserves, however, the exceptions to this are those held within the Designated Oswestry Rheumatology Association Funds, these reserves are held for specific commitments of the League as detailed in note 18. ## **17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||**31.12.21**|31.12.20| |---|---|---| ||**£**|£| |General Fund creditors|**18,136**|34,117| |Trade creditors|**20,176**|21,698| |Taxation and social security|**5,151 **|1,812| ||**43,463**|57,627| ## **18. 2021 MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Revaluation reserve
Post Office Fund
**Restricted funds**
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|Net
movement
At 1.1.21
in funds
£
£
**688,667**
**(283,697)**
**22,078**
**27,638**
**4,695**
**23,000**
**20,376**
**19,920**
**1,833**
**-**
**(1,985) **
**(5,512)**
**735,664**
**(218,651)**
**37,175**
**3,504**
**258**
**-**
**980**
**39**
**38,413**
**3,543**
**774,077**
**(215,108) **|Transfers
between
At
funds
31.12.21
£
£
**55,529**
**460,499**
**(19,042)**
**30,674**
**(22,374)**
**5,321**
**(17,388)**
**22,908**
**-**
**1,833**
**4,272**
**(3,225) **
**997**
**518,010**
**2**
**40,681**
**-**
**258**
**(999) **
**20**
**(997)**
**40,959**
**-**
**558,969**| |---|---|---| continued... Page 23 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **18. 2021 MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Post Office Fund
**Restricted funds**
O.R.A. Funds
Horatio's Garden
**TOTAL FUNDS**
**2020 Comparatives for movement in funds**
**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Revaluation reserve
Post Office Fund
**Restricted funds**
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|2021
2021
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**69,958**
**(353,655)**
**(283,697)**
**167,988**
**(140,350)**
**27,638**
**116,347**
**(93,347)**
**23,000**
**21,673**
**(1,753)**
**19,920**
**18,478**
**(23,990) **
**(5,512)**
**394,444**
**(613,095)**
**(218,651)**
**3,874**
**(370)**
**3,504**
**39**
**-**
**39**
**3,913**
**(370)**
**3,543**
**398,357 **
**(613,465) **
**(215,108) **

Net
Transfers
movement
between
At
At 1.1.20
in funds
funds
31.12.20
£
£
£
£
461,509
4,936
222,222
688,667
187,862
(17)
(165,767)
22,078
10,062
27,266
(32,633)
4,695
35,120
16,258
(31,002)
20,376
1,833
-
-
1,833
(3,018)
(5,279)
6,312
(1,985)
693,368
43,164
(868)
735,664
34,115
3,060
-
37,175
258
132
(132)
258
230
(250)
1,000
980
34,603
2,942
868
38,413
727,971
46,106
-
774,077| |---|---| continued... Page 24 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **18. 2020 MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Post Office Fund
**Restricted funds**
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|2020
2020
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
282,010
(277,074)
4,936
127,501
(127,518)
(17)
97,153
(69,887)
27,266
18,683
(2,425)
16,258
25,162
(30,441)
(5,279)
550,509
(507,345)
43,164
3,060
-
3,060
132
-
132
750
(1,000)
(250)
3,942
(1,000)
2,942
554,451
(508,345)
46,106| |---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Revaluation reserve
Post Office Fund
**Restricted funds**
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|Net
Transfers
movement
between
At
At 1.1.20
in funds
funds
31.12.21
£
£
£
£
461,509
(278,761)
277,751
460,499
187,862
27,621
(184,809)
30,674
10,062
50,266
(55,007)
5,321
35,120
36,178
(48,390)
22,908
1,833
-
-
1,833
(3,018)
(10,791)
10,584
(3,225)
693,368
(175,487)
129
518,010
34,115
6,564
2
40,681
258
132
(132)
258
230
(211)
1
20
34,603
6,485
(129)
40,959
727,971
(169,002)
-
558,969| |---|---| Page 25 continued... **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **18. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
Shop fund
Coffee Shop fund
Branch Funds
Post Office Fund
**Restricted funds**
O.R.A. Funds
Sir Reginald Watson Jones Bursary
Horatio's Garden
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
351,968
(630,729)
(278,761)
295,489
(267,868)
27,621
213,500
(163,234)
50,266
40,356
(4,178)
36,178
43,640
(54,431)
(10,791)
944,953
(1,120,440)
(175,487)
6,934
(370)
6,564
132
-
132
789
(1,000)
(211)
7,855
(1,370)
6,485
952,808
(1,121,810)
(169,002)| |---|---| The Oswestry Rheumatology Association 'O.R.A' holds funds it has raised and accumulated in anticipation of future refurbishment or improvement to Ercall Ward, or other rheumatology treatment, care and research activities at the hospital. The general fund represents those funds which are unrestricted and not designated for other purposes. The transfers into this fund include accumulations of reserves in other unrestricted and non designated funds moved to general reserves. At 31 December 2021, the charity's commitments were: |Veterans Appeal|**£100,000**| |---|---| |Hire of Shropshire lady from Lyneal Trust|**£2,500**| |Wheelchair Accessible Vehicle|**£12,885**| |None of the above commitments are provided for in the financial statements.|| ## **19. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2021. Page 26 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** |**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 DECEMBER 2021**||| |---|---|---| ||31.12.21|31.12.20| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**32,476**|109,840| |Legacies|**3,036**|135,542| |Grants|**-**|18,664| ||**35,512**|264,046| |**Other trading activities**||| |Fundraising events|**59,870**|16,041| |Trading income|**302,815**|240,579| |Christmas Bazaar|**-**|1,044| |Community fundraising|**-**|31,561| ||**362,685**|289,225| |**Investment income**||| |Deposit account interest|**14**|213| |Sir Reginald Watson Jones Bursary|**146**|132| ||**160**|345| |**Other income**||| |Sale of goods|**-**|835| |**Total incoming resources**|**398,357**|554,451| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Community fundraising wages|**-**|21,938| |Fund raising expenses|**25,590**|2,419| ||**25,590**|24,357| |**Other trading activities**||| |Opening stock|**17,461**|17,942| |Purchases|**154,669**|119,511| |Wages|**87,111**|85,195| |Social security|**2,957**|2,789| |Pensions|**1,275**|1,192| |Bank charges|**7,754**|4,347| |Maintenance charge|**10,640**|11,084| |Fixtures and fittings|**2,800**|2,965| |Carried forward|**284,667**|245,025| This page does not form part of the statutory financial statements Page 27 **THE LEAGUE OF FRIENDS TO THE ROBERT JONES & AGNES HUNT ORTHOPAEDIC HOSPITAL** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** |**FOR THE YEAR ENDED 31 DECEMBER 2021**||| |---|---|---| ||31.12.21|31.12.20| ||£|£| |**Other trading activities**||| |Brought forward|**284,667**|245,025| |Computer equipment|**211**|282| |Closing stock|**(27,191)**|(17,461)| ||**257,687**|227,846| |**Charitable activities**||| |Charitable expenditure|**178,029**|127,752| |**Support costs**||| |**Management**||| |Wages|**93,568**|78,119| |Social security|**5,856**|5,979| |Pensions|**1,889**|2,078| |Insurance|**1,132**|1,106| |Advertising|**15,180**|8,843| |Office & administration|**14,281**|9,415| |Professional fees|**15,716**|17,417| |Mileage claims|**-**|379| |Training|**1,298**|1,672| |Fixtures and fittings|**550**|542| |Computer equipment|**614**|825| ||**150,084**|126,375| |**Governance costs**||| |Accountancy|**2,075**|2,015| |Total resources expended|**613,465**|508,345| |**Net (expenditure)/income**|**(215,108) **|46,106| This page does not form part of the statutory financial statements Page 28 **----- Start of picture text -----**
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