## **LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST Charity number: 249466**
**TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **CHARITY INFORMATION**
**Chairman:** Mr A Howard **Hon. Treasurer:** Mr D Springthorpe **Hon. Secretary:** Mrs A Danyo Kovacs **Non-office holding trustees:** Mr N Burt Mrs C Gardiner Mr R Greene Mrs R Hallet (appointed 3 December 2024) Mr A Marks Ms J Milner (appointed 8 April 2025) Ms S Rogers **Co-opted Members:** Ms C Smith (Voluntary Services Office) **Committee:** All Trustees apart from N Burt and R Greene are the members of the Committee **Principal Bankers:** Lloyds Bank Plc 92-94 Above Bar Street Southampton SO14 7DT **Independent Examiners:** Knight Goodhead Limited 7 Bournemouth Road Chandler’s Ford Eastleigh Hampshire SO53 3DA **Central Office:** Mailpoint 110 University Hospital Southampton Tremona Road Southampton SO16 6YD Tel/Fax 023 8079 63
1
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025**
The Trustees present their annual report together with the Financial Statements of the Charity for the year ended 31 March 2025
## **Reference and administrative details**
The Charity registration number is 249466.
The information shown on page 1 forms part of this report.
## **Charitable objects**
The objects and working practices of the League of Friends of University Hospital Southampton NHS Foundation Trust ("Hospital") set out in the Objects and Rules of the Society are as follows:
1. to mobilise, encourage, foster and maintain the interest of the public in the patients, and the support of the work for the Hospital by means of voluntary service.
2. to raise funds for the benefit of the patients and nursing staff of the Hospital.
3. to co-operate with all other bodies for the benefit of the Hospital service.
## **Working practices**
1. The Committee has mostly monthly meetings where applications for grants are considered. In deciding whether to support a particular request, the Committee is mindful of the benefit that will be received by the respective beneficiaries and that the use of funds is aligned with our charitable objectives; the public benefit of patients and nursing staff of the Hospital. The Committee met eight times during the year to consider such applications.
2. The Committee have referred to the guidance contained in the Charity Commission’s general guidance on public benefit and confirm that our activities are appropriate
3. The policy on working reserves is to keep adequate funds in place to satisfy further commitments, which may arise.
4. Adequate insurance is held against personal injury and identified risks.
5. The Trustees continue to review the major risks to which the Charity is exposed and implement policies and procedures to manage those risks as appropriate.
6. All of the Trustees give their time freely and no trustee remuneration was paid during this or any other prior financial year. Reimbursement of travel of expenses paid to volunteers amounted to £6,123 (2024: £5,088), of which £3,700 (2024: £3,754) was reimbursed to Trustees.
7. Nominations for a vacant office or committee membership are approved by the Committee and the individual appointed to fill the casual vacancy. The respective individual is proposed for re-election at the next Annual General Meeting (AGM). All individuals holding office are appointed for a one year term and have to stand for election annually at the AGM.
2
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **Achievements and performance**
The Charity runs its Hospital F level Oasis tea bar, operating five days per week serving hot and cold drinks, snacks, biscuits and confectionery, along with personal toiletry items.
## **Committee and Trustees**
The Chairman Officers and members of the Committee retired at the Annual General Meeting held 3 December 2024 and were reappointed to their respective roles at that meeting.
## **Financial Review**
## **Income and expenditure account**
The Charity has been successfully trading from its tea bar. Its operating surplus for the year amounted to £113,420 from tea bar sales of £331,330. After paying out over £181,000 (2024: £105,000) by way of grants to various departments and functions across the Hospital, the Charity recorded a deficit for the year of £69,925 (2024: £17,749 surplus)
## **Balance sheet**
As at 31 March 2025 total charitable reserves were £111,174 (2024: £181,099). Total funds include £131,578 (2024: £178,406) held as cash at Lloyds Bank Plc.
## **Reserves policy**
As at 31 March 2025 the Charity held free reserves of £111,174 (2024: £181,099), which the Trustees consider appropriate for its current level and range of activities. Given the nature of the Charity's activities the Trustees do not consider it necessary to fix a target level of reserves.
## **Plans for the future and operations after the balance sheet date**
The Charity's tea bar operations have gone from strength to strength in terms of sales and surplus generated. This could not have been achieved without the retention of our long standing volunteers and the recruitment of many new volunteers all going the extra mile.
There continues to be a more concerted effort to raise the profile of the Charity within the local community and make the Charity more widely known. A number of adverts have been placed in local " free to household" magazines which serves to both promote our activities and seek to recruit new volunteers.
In April 2025 the Charity entered into an informal working relationship with the the Hospital's Patient and Family Support Hub (the "Hub"). Based at the Hospital the Hub is a dedicated facility to support patients and their families during and after their medical and health care treatments. The Hub's activities are very much aligned to those of the Charity and as the Hub seeks to raise money by way of donations from patients and other supportive sources, these donations are raised in the Charity's name and passed to it for distribution as the Charity sees fit using its existing Grant Request programme. To strengthen this relationship Ms Jenny Milner The Hospital's Associate Director of Patient Experience has joined the Charity as a Trustee and member of the Committee.
The Trustees take this opportunity to record their thanks to all of the volunteers of the League of Friends of University Hospital Southampton NHS Foundation Trust for their support.
3
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
## **Statement of Trustees' Responsibilities**
The Trustees are responsible for preparing the Annual Report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view the Trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP and make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The Trustees are responsible for keeping accounting records which disclose, with reasonable accuracy the financial position of the Charity, and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Charity’s trustees confirm they have complied with the duty in section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission relating to public benefit disclosures.
This report and the Financial Statements have been prepared in accordance with 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 (FRS102) (effective 1 January 2019) – (Charities SORP (FRS 102)).
Approved by the Trustees on **16 September 2025** and signed on their behalf by:
## **A Howard**
Chairman
4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
I report to the trustees on my examination of the accounts for the year ended 31 March 2025, which are set out on pages 6 to 12.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity's accounts 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**
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute Of Chartered Accountants in England and Wales, 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:
- accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- the accounts do not accord with those records; or
- the accounts do not comply with 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.
## **CJ GOODHEAD FCA**
**16 September 2025**
Knight Goodhead Limited 7 Bournemouth Road Chandler's Ford Eastleigh Hampshire SO53 3DA
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**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
(Including Income and Expenditure Account)
|Notes
INCOME
Donations and legacies
2
Trading income - Tea Bar
Investment income
3
**TOTAL INCOME**
EXPENDITURE
Trading costs
4
Charitable activities
5
**TOTAL EXPENDITURE**
NET INCOME FOR THE YEAR
FUNDS BALANCE AT 1 April 2024
**FUNDS BALANCE AT 31 March 2025**|**Restricted Unrestricted**
**Total**
**Total**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
445
445
39,853
-
331,330
331,330
260,984
-
3,022
3,022
1,450
-
334,797
334,797
302,287
-
223,450
223,450
178,631
-
181,272
181,272
105,907
-
404,722
404,722
284,538
-
(69,925)
(69,925)
17,749
-
181,099
181,099
163,350
-
111,174
111,174
181,099|
|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure in the current and prior years derive from continuing activities and relate to unrestricted funds.
6
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **BALANCE SHEET AT 31 MARCH 2025**
Charity number: 249466
|Notes
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Stock
Debtors
8
Cash at bank and in hand
9
CREDITORS: amounts falling
due within one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted funds
11
Unrestricted funds
11
TOTAL FUNDS|**2025**
**2024**
**£**
**£**
**£**
**£**
9,321
13,469
10,664
9,571
8,529
5,984
135,190
181,821
154,383
197,376
(52,530)
(29,746)
101,853
167,630
111,174
181,099
-
-
111,174
181,099
111,174
181,099|
|---|---|
Approved by the trustees on **16 September 2025** and signed on their behalf by:
## **D Springthorpe**
Hon. Treasurer
7
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025**
## 1 ACCOUNTING POLICIES
- a) Accounting convention
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (effective 1 January 2019) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the going concern basis. There are no material uncertainties about the Charity's ability to continue.
## b) Income
Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty. 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 to be expended in a future period.
In accordance with this policy, legacies are included when the Charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.
- c) Fundraising trading: Cost of goods sold and other expenses
This comprises the costs of goods sold from the tea bars operated by the Charity and other directly attributable costs together with an allocation of the overall support costs.
## d) Charitable activities expenditure
Expenditure of a charitable nature is recognised when incurred or earlier when approval for the expenditure has been given by the Trustees along corresponding accrued liability. This liability is settled either through payment by the Charity directly to the relevant supplier of the goods or services, or through payment to the Hospital where the Charity's liability forms part of a wider Hospital project or involves multiple suppliers.
The Charity does not retain title to any items purchased that are donated to the Hospital nor incurs any further liabilities related to the use of those items.
## e) Cash flow statement
The Charity has taken the exemption available to small entities and has not prepared a cash flow statement.
8
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
f) Tangible fixed assets
Tangible fixed assets are included at cost including any incidental costs of acquisition.
Depreciation is provided on all tangible fixed assets to write off the cost on a straight line basis over their estimated useful economic lives as follows:
Fixtures and fittings
## over 3 – 5 years
## g) Stocks
Purchased stocks are valued at the lower of cost or net realisable value after making due allowances for any obsolete or slow-moving items, using the first-in, first-out basis.
|2
INCOME
Donations
Legacies
3
INVESTMENT INCOME
Bank interest receivable
4
TRADING ACTIVITIES
Costs of goods sold
Depreciation of fixed assets
Other running costs
Independent examination fee
Total Expenditure|**Restricted Unrestricted**
**Total**
**Total**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
445
445
2,231
-
-
-
37,622
-
445
445
39,853
**Restricted Unrestricted**
**Total**
**Total**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
3,022
3,022
1,450
-
3,022
3,022
1,450
**Restricted Unrestricted**
**Total**
**Total**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
192,020
192,020
151,705
-
5,539
5,539
2,085
-
24,391
24,391
23,641
-
1,500
1,500
1,200
-
223,450
223,450
178,631|
|---|---|
9
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
|5
CHARITABLE ACTIVITIES
Ward equipment, patient welfare and amenities|**Restricted Unrestricted**
**Total**
**Total**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
-
181,272
181,272
105,907
-
181,272
181,272
105,907|
|---|---|
## 6 TRUSTEES' EXPENSES
The Members of the Committee are not remunerated for their services. All volunteers, including Members of Committee, working for the Charity receive the benefit of free parking, where needed, from the Hospital and are reimbursed by the Charity for out of pocket travel expenses. They are also entitled to one free hot beverage per day from the Tea Bar whilst carrying out their duties. Out of pocket travel expenses reimbursed during the year totalled £6,123 (2024: £5,088), of which £3,700 (2024: £3,754) relates to expenses reimbursed to Trustees.
|7
8|TANGIBLE ASSETS
Cost or valuation
At beginning of year
Additions in the year
Disposals in the year
At end of year
Depreciation
At beginning of year
Charge for year
Disposals in the year
At end of year
Net book value
At end of year
At beginning of year
DEBTORS
Prepayments
VAT repayable|**Total**
**£**
**£**
**£**
1,683
35,093
36,776
119
1,272
1,391
-
(9,668)
(9,668)
1,802
26,697
28,499
1,659
21,648
23,307
52
5,487
5,539
-
(9,668)
(9,668)
1,711
17,467
19,178
91
9,230
9,321
24
13,445
13,469
**2025**
**2024**
**£**
**£**
816
-
7,713
5,984
8,529
5,984
**Admin**
**Fixtures and**
**fittings**
**Trading**
**Fixtures and**
**fittings**|
|---|---|---|
10
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
- 9 CASH AT BANK AND IN HAND
|Current accounts
Deposit accounts
Cash in hand and uncleared deposits
10
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals
11
MOVEMENT IN FUNDS
**Balance at**
**1 April**
**2024**
**£**
**£**
Unrestricted
181,099
334,797
Restricted
-
-
181,099
334,797
12
ANALYSIS OF NET ASSETS BETWEEN FUNDS
_Fund balances as at 31 March 2025 are represented by:_
Fixed assets
Current assets
Current liabilities
_Fund balances as at 31 March 2024 are represented by:_
Fixed assets
Current assets
Current liabilities
**Income**|**2025**
**2024**
**£**
**£**
16,463
12,567
115,115
165,839
3,612
3,415
135,190
181,821
**2025**
**2024**
**£**
**£**
16,784
15,318
35,746
14,428
52,530
29,746
**Balance at**
**31 March**
**Transfers**
**2025**
**£**
**£**
**£**
(404,722)
-
111,174
-
-
-
(404,722)
-
111,174
**Restricted**
**Unrestricted**
**Total**
**funds**
**funds**
**2025**
**£**
**£**
**£**
- 9,321 9,321
- 154,383 154,383
- (52,530) (52,530)
-
111,174
111,174
**Restricted**
**Unrestricted**
**Total**
**funds**
**funds**
**2024**
**£**
**£**
**£**
-
13,469
13,469
-
197,376
197,376
-
(29,746)
(29,746)
-
181,099
181,099
**Expenditure**|
|---|---|
11
**LEAGUE OF FRIENDS OF UNIVERSITY HOSPITAL SOUTHAMPTON NHS FOUNDATION TRUST**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)**
13 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES
|INCOME
Donations
Trading income - Tea Bar
Investment income
**TOTAL INCOME**
EXPENDITURE
Trading costs
Charitable activities
**TOTAL EXPENDITURE**
NET EXPENDITURE FOR THE YEAR
FUNDS BALANCE AT 1 April 2023
**FUNDS BALANCE AT 31 March 2024**
14
PRIOR YEAR MOVEMENT IN FUNDS
Unrestricted
Restricted|**Balance at**
**1 April**
**2023**
**£**
**£**
163,350
302,287
-
-
163,350
302,287
**Income**|**Restricted**
**Unrestricted**
**Total**
**funds**
**funds**
**2024**
**£**
**£**
**£**
-
39,853
39,853
-
260,984
260,984
-
1,450
1,450
-
302,287
302,287
-
178,631
178,631
-
105,907
105,907
-
284,538
284,538
-
17,749
17,749
-
163,350
163,350
-
181,099
181,099
**Balance at**
**31 March**
**Transfers**
**2024**
**£**
**£**
**£**
(284,538)
-
181,099
-
-
-
(284,538)
-
181,099
**Expenditure**|
|---|---|---|
12