2022-12-31-accounts - The Hawkhurst Community Hospital League Of Friends

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Hawkhurst Community Hospital League of Friends

TRUSTEES' REPORT AND FINANCIAL STATEMENTS 31 December 2022

Charity No. 252641

Hawkhurst Community Hospital League of Friends LEGAL AND ADMINISTRATIVE INFORMATION

President

The Rt. Hon G Clark MP

Trustees

The Trustees who served during the year and to the date of this report were:

Dr R Blundell Mr H Cobbold Mrs T Cobbold Resigned 29 November 2022 Mr K Day Resigned 20 September 2022 Dr C R Dewing Chair (from April 2022) Mr T Fagg Appointed 7 February 2023 Miss V Fields Resigned 28 June 2022 Mr P Hoole Interim Chair (to April 2022), Resigned 20 March 2023 Mr J Hunt Mr J Newman Mr W B Owen Mrs J Pyne Appointed 21 June 2022 Mr H Schalburg Appointed 21 June 2022 Mr C Williamson

Charity Administrator/Secretary Ms A Tanner

Principal Office

Hawkhurst Community Hospital High Street Hawkhurst Kent, TN18 4PU

Independent Examiner

Sam Farren FCA DChA Orchard House 42a Childsbridge Lane Kemsing Sevenoaks Kent, TN15 6QR

Bankers

Natwest Bank plc High Street Cranbrook Kent, TN17 3EJ

Barclays Bank plc 9 High Street Colchester Essex, CO1 1DA

Hawkhurst Community Hospital League of Friends REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees of the Hawkhurst Community Hospital League of Friends (the Charity) present their report and financial statements for the year ended 31 December 2022. The financial statements comply with 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 2015).

Legal and Administrative Information

The Charity’s officers and trustees are:

President

The Rt. Hon G Clark MP

Trustees

The Trustees who served during the year and to the date of this report were:

Constitution and Objects

The Charity is constituted under the rules and objects adopted on 15 May 1967, amended 30 April 1992, April 2005 and 23 April 2009.

The Objects of the Charity are:

To mobilise, encourage, foster and maintain the interest and Support of the public in the patients and staff and to support the work of the hospital by voluntary service.
To raise, provide and receive funds for the purposes:
a. Either of supplementing, in such manner as the Charity thinks fit, the resources of the hospital service, or putting such funds, or any part thereof at the disposal of the Tunbridge Wells Health Authority or any successor Authority thereto to be applied at the discretion of such Authority in supplementing such resources.
b. Of supporting the patients and staff of the hospital, and;
c. Of supporting and relieving out-patients and former patients of the hospital and other invalids in the local community who are sick, convalescent, disabled, handicapped, infirm or in the need of financial assistance.
d. Using such funds as the Charity thinks fit for the purpose of promoting health in the wider community and relieving those in need due to other disadvantages related to ill health.

Administration and Structure

The Charity is governed by a board of trustees who meet quarterly. Day to day running of the Charity is delegated to the Charity Administrator who reports directly to the board of trustees.

Method of appointment and recruitment of trustees

The trustees regularly review the skills needed on the trustee board and will approach a suitable candidate known to them from the local community.

Hawkhurst Community Hospital League of Friends REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

Review of the Year

Our charity, having been in existence for 50+ years, provides financial support for those in need within our community - without that support we believe that our society locally would be much poorer and fragile.

Fundraising

Currently, our charity is almost entirely dependent on income from the Green Shop. Our staff and volunteers work tirelessly.

WRAP

We currently support WRAP - a unique Day Centre for Dementia sufferers run by Sarah Caller and her colleagues. This requires dedication on their part. We hope to expand from 2 to 3 days a week in the coming year with this extra day being made available to those people who are in the early stages of cognitive decline, acting as a platform to support and stimulate mental health.

The Hospital

The community hospital in Hawkhurst has been a constant focus for the League of Friends. Although the hospital is administered by the community health trust there are many things that it cannot afford to provide. The League of Friends is here to try and plug the holes.

Our Chair meets with other Chairs of Leagues of Friends to share ideas and think of other things that might be useful in helping hospital patients in the future.

Provision of financial support

We also give financial support for Food4 Families, a local community group providing food parcels for local residents who are having trouble feeding themselves. We continue to work to raise awareness of this ongoing crisis.

Review of Financial Activities and Affairs

In the financial year ending 31 December 2022 the Charity had income of £162,461 (2021: £100,150). Expenditure in the year was in the sum of £136,728 (2021: £80,762).

Costs of raising funds were £55,786 (2021: £42,498) representing the cost of running the shop, within which were £37,503 (2021: £26,934) in wages and £7,162 (2021: £7,162) in depreciation. Charitable expenditure was in the sum of £80,942 (2021: £38,264), of which £57,366 (2021: £29,636) represented WRAP running costs and £4,328 (2021: £3,821) related to supplies and equipment provided to the hospital. Support costs amounted to £15,608 (2021: £4,203).

Reserves Policy

It is the policy of the charity to maintain its free reserves at a level that equates to approximately six months administration expenditure together with sufficient funds to cover the immediate charitable needs and a general reserve of approximately £15,000 to cover any unexpected calls on our funds. The funds were maintained at this level throughout the year. At 31 December 2022, unrestricted funds were £272,263 (2021: £248,030) of which £121,248 were free reserves (2021: £89,659) and restricted funds were £22,480 (2021: £20,980).

Risk Management

The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.

Public Benefit

The Trustees have complied with the duty in section 4 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission, including public benefit guidance.

The Trustees have reviewed the Charity’s activities and confirm they meet the guidance given by the Charity Commission with regard to public benefit.

Hawkhurst Community Hospitsl League of Friends RF.PORT OF THE TRUSTEES FOR TIIF. YFAR ENDED 31 DECEMBER 2(722 Drc

Hawkhurst Community Hospital League of Friends INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HAWKHURST COMMUNITY HOSPITAL LEAGUE OF FRIENDS

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2022, which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity trustees, 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 charity’s accounts carried out under section 145 of the 2011 Act and 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 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 charity 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.

Sam Farren FCA DChA

Sevenoaks

31 October 2023

Hawkhurst Community Hospital League of Friends STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022

Note INCOME FROM: Donations and legacies Donations and grants 1 Legacies and Memorial Donations Subscriptions Charitable activities 2 Other trading activities Fundraising 3 Investments TOTAL INCOME EXPENDITURE ON; Raising funds 4 Charitable activities 5 TOTAL EXPENDITURE NET INCOME 11 TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS FUND BALANCES BROUGHT FORWARD At 1 January 17 FUND BALANCES CARRIED FORWARD At 31 December 17	2022 Unrestricted funds Restricted funds Total funds £ £ £ 5,569 - 5,569 - - - 2,296 - 2,296 45,874 - 45,874 107,174 1,500 108,674 48 - 48 160,961 1,500 162,461 55,786 - 55,786 80,942 - 80,942 136,728 - 136,728 24,233 1,500 25,733 - - - 24,233 1,500 25,733 248,030 20,980 269,010 272,263 22,480 294,743	2021 Unrestricted funds Restricted funds Total funds £ £ £ 18,500 - 18,500 950 - 950 2,534 - 2,534 17,395 - 17,395 60,769 - 60,769 2 - 2
		100,150 - 100,150
		(42,498) - (42,498) (38,264) - (38,264)
		(80,762) - (80,762)
		19,388 - 19,388 - - -
		19,388 - 19,388
		228,642 20,980 249,622 248,030 20,980 269,010

All activities are classed as continuing. The Charity has had no recognised gains and losses during this year and last year other than the net expenditure for the financial year.

These unaudited financial statements were subject to an independent examination. See report on page 5.

HawkhuTSi Community Hospital League of Friends BALANCE SHF 31 DeL¢nkn 2022 -•021 12 151.015 15V71 ij 14 6242 1.6¢1 15).995 115.ffTI Is 267) 14.4121 143.ra 110.639 291.743 269PIO 17 17 272263 24N.UI( 20.980 294.743 3$910 l)r ('. DrwiTr¥

Hawkhurst Community Hospital League of Friends ACCOUNTING POLICIES

BASIS OF ACCOUNTING

a) Basis of preparation

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Hawkhurst Community Hospital League of Friends 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(s).

b) Preparation of the accounts on a going concern basis

The Trustees are satisfied that the charity has sufficient funds to cover net expenditure for the ensuing year after approval of these financial statements.

It is therefore the trustees’ view that there are no material uncertainties regarding Hawkhurst Community Hospital League of Friends’ ability to continue in business for the foreseeable future taking into account all available information, and have neither the intention nor the need to liquidate or curtail materially the scale of its operations, and have prepared the accounts on that assumption.

INCOME POLICY

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Legacies are recognised in the accounts when the amount and timing of receipt is probable to the satisfaction of the trustees.

Income tax recoverable in respect of deeds of covenant is included in the same period as the donation.

INVESTMENT INCOME

Investment income is accounted for in the year in which the charity is entitled to receipt.

FUND ACCOUNTING

Unrestricted funds are funds which are available to use at the discretion of the trustees in furtherance of the general objectives of the charity and which has not been designated for any other purpose.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

EXPENDITURE POLICY

Expenditure is recognised on an accruals basis as a liability is incurred. Irrecoverable VAT is charged against the category of resources expended from which it was incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly whilst others are apportioned on an appropriate basis.

COST OF RAISING FUNDS

Cost of raising funds comprises those costs directly attributable to the Charity's fund raising activities.

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends ACCOUNTING POLICIES

CASH FLOW STATEMENT

The Charity has taken advantage of the exemption from preparing a cash flow statement in accordance with FRS 102 on the basis that it qualifies as a small entity.

TANGIBLE FIXED ASSETS

Assets costing £100 or more are capitalised as tangible fixed assets and are carried at cost, net of depreciation

DEPRECIATION

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property and improvements - 10% straight line basis Fixtures and fittings - 10% straight line basis Computer equipment - 25% straight line basis

Depreciation is not provided on freehold land.

STOCK

Stock is valued at the lower of cost or realisable value.

No value has been included for the items donated and held at the year end at the shop as the trustees consider it impractical to estimate the fair value of this stock. The value to the charity of the donated goods sold are recognised as income when sold.

DEBTORS

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

CASH AT BANK AND IN HAND

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

CREDITORS

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

FINANCIAL INSTRUMENTS

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

OPERATING LEASE AGREEMENTS

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

1.	DONATIONS AND GRANTS
		2022	2021
		£	£
	Donations	4,901	808
	Grants	-	17,215
	Gift Aid	668	477
		------------	------------
		5,569	18,500
		======	======
2.	CHARITABLE ACTIVITIES
		2022	2021
		£	£
	WRAP Income	45,874	17,395
		------------	------------
		45,874	17,395
		======	======
3.	FUNDRAISING INCOME
		2022	2021
		£	£
	Shop income	107,087	60,481
	Other	1,587	288
		------------	------------
		108,674	60,769
		======	======
4.	FUNDRAISING EXPENDITURE
		2022	2021
		£	£
	Shop overheads (Note 7)	55,229	41,957
	Purchase of goods (adjusted for stock)	557	541
		------------	------------
		55,786	42,498
		======	======
5.	CHARITABLE EXPENDITURE – supporting the community
		2022	2021
		£	£
	Hospital equipment, consultants,
	Physiotherapy dept. and outpatients	880	406
	Gardening	582	724
	Drinks machine	564	179
	Newspapers for Day Hospital	-	(41)
	Patient entertainment & hospital staff support	2,302	2,553
	Donations	3,640	604
	WRAP running costs (note 8)	57,366	29,636
	Support costs (note 6)	15,608	4,203
		-------------	-----------
		80,942	38,264
		======	======

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

6. SUPPORT COSTS

6.	SUPPORT COSTS
		2022	2021
		£	£
	Adverts, postage, stationery and telephone	410	434
	Staff costs	11,070	1,162
	Volunteer & staff mileage	975	-
	Legal & professional fees	633	586
	Accountancy fees	500	500
	Bank charges and interest	270	233
	Depreciation	100	17
	Computer costs	900	521
	Governance costs – independent examination fees	750	750
		------------	------------
		15,608	4,203
		======	======
7.	SHOP OVERHEADS
		2022	2021
		£	£
	Staff costs	37,503	26,934
	Business rates	706	305
	Water	268	163
	Gas & electricity	2,259	1,855
	Insurance	1,076	1,017
	Card payment costs	1,014	1,300
	Telephone and internet	477	417
	Depreciation	7,162	7,162
	Premises costs	4,764	2,804
		------------	------------
		55,229	41,957
		======	=====
8.	WRAP RUNNING COSTS
		2022	2021
		£	£
	Insurance	1,124	924
	Other Costs	1,144	388
	Depreciation	94	506
	Legal and professional	1,543	1,732
	Cleaning & supplies	2,101	1,007
	Computer costs	1,072	351
	Food Costs and Kitchen & Catering Supplies	4,055	1,695
	Dementia Management	45,643	21,863
	Training	390	1,020
	Bad debts	200	150
		------------	------------
		57,366	29,636
		======	======

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

9. EMPLOYEE COST

EMPLOYEE COST
	2022	2021
	£	£
Salaries and wages	47,551	28,706
Social security costs	-	(1,071)
Pension costs	1,022	461
	------------	------------
	48,573	28,096
	======	======
The average number of staff for the year was:
	2022	2021
	No	No
Shop	3	3
Office	1	-
	-----------	----------------
	4	3
	=====	========

No member of staff was paid more than £60,000 per annum during either year.

10. TRUSTEES’ REMUNERATION

No trustee received any remuneration in either year. 4 trustees (2021: none) received reimbursement of expenses during the year relating to purchases made on the charity’s behalf totaling £1,663 (2021: £nil).

11. NET INCOME

This is stated after charging:	2022	2021
	£	£
Depreciation	7,356	7,685
	======	======

12. FIXED ASSETS

	Freehold
	property and	Fixtures and	Computer
	improvements	fittings	equipment	Total
	£	£	£	£
Cost
At 1 January & 31 December 2022	171,621	5,063	2,470	179,154
	=================================	=================================	================================	=====================================
Depreciation
At 1 January 2022	13,727	4,969	2,087	20,783
Charge for the year	7,162	94	100	7,356
	----------------------------	----------------------------	----------------------------	--------------------------------
At 31 December 2022	20,889	5,063	2,187	28,139
	============================	============================	============================	================================
Net book value
At 31 December 2022	150,732	-	283	151,015
	=================================	=================================	=================================	======================================
At 31 December 2021	157,894	94	383	158,371
	=================================	=================================	=================================	=====================================

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

13. STOCKS AND WORK IN PROGRESS

13.	STOCKS AND WORK IN PROGRESS
		2022	2021
		£	£
	Stock	242	-
		------------	------------
		242	-
		======	======
14.	DEBTORS
		2022	2021
		£	£
	Trade Debtors	1,164	854
	Other Debtors	668	2,146
	Prepayments and accrued income	4,410	641
		------------	------------
		6,242	3,641
		======	=====
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2022	2021
		£	£
	Trade creditors	4,442	2,724
	Other taxation and social security	1,553	458
	Accruals	1,272	1,250
		------------	------------
		7,267	4,432
		======	======

16. COMMITMENTS UNDER OPERATING LEASES

As at 31 December 2022, the charity had no future minimum lease payments under non-cancellable operating equipment leases.

These unaudited financial statements were subject to an independent examination. See report on page 5.

Hawkhurst Community Hospital League of Friends NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

----- Start of picture text -----
||||| |---|---|---|---| |2022| |Restricted|Unrestricted|Total| |Funds|Funds|Funds| |£|£|£| |Tangible Fixed Assets|-|151,015|151,015| |Current assets|22,480|128,515|150,995| |Current liabilities|-|(7,267)|(7,267)| |------------------------------------------|------------------------------------------|---------------------------------------------| |22,480|272,263|294,743| |==================|==================|==================| |2021| |Restricted|Unrestricted|Total| |Funds|Funds|Funds| |£|£|£| |Tangible Fixed Assets|-|158,371|158,371| |Current assets|20,980|94,091|115,071| |Current liabilities|-|(4,432)|(4,432)| |------------------------------------------|------------------------------------------|---------------------------------------------| |20,980|248,030|269,010| |===============|================== ===============|

----- End of picture text -----

Restricted funds relate to a legacy which was specified to be used for the benefit of the Physiotherapy Department of which £20,587 was remaining at 31 December 2022 (2021: £20,587) and £1,893 (2021: £393) in relation to funds raised during 2019 & 2020 for a sensory room.

18. TAX

Hawkhurst Community Hospital League of Friends is a registered charity and as such its income and gains falling within Sections 471 to 489 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 are exempt from corporation tax to the extent that they are applied to its charitable objectives.

These unaudited financial statements were subject to an independent examination. See report on page 5.