# **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**Charity Number : 260377**
## Edmund Carr LLP
Chartered Accountants 146 New London Road Chelmsford
Essex CM2 OAW
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **YEAR ENDED 31st DECEMBER 2022**
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CONTENTS PAGE
Trustees' Annual Report 1
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9
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## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **TRUSTEES' ANNUAL REPORT**
## **YEAR ENDED 31st DECEMBER 2022**
The Trustees present their report and the unaudited financial statements of the Charity for the year ended 31 December 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered charity name** The League of Friends of Broomfield Hospital **Charity registration number** 260377 **Address** Broomfield Hospital Court Road Broomfield Chelmsford CM1 7ET **Trustees** Mrs Alison Frances Douglas (Chairperson) Mrs Barbara Elizabeth Coupe (Vice-Chairperson) (passed away 3 May 2023) Mrs Carol Haensel (Secretary) Mrs Janet Anne Warn Mr Christopher Rodney Vaughan Jones Mrs Penelope Yvonne Elizabeth Bennett Mrs Jennifer Gay Gillingham Ms Marion Lee **Independent Examiner** Colin Andrew Barker FCA Edmund Carr LLP 146 New London Road Chelmsford CM2 0AW
1
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **TRUSTEES' ANNUAL REPORT** _**(continued)**_
## **YEAR ENDED 31st DECEMBER 2022**
## **OBJECTIVES AND ACTIVITIES**
The objects of the Charity, as set out in the governing document, are to:
- mobilise, encourage, foster and maintain the interest of the public in the patients and the support of the work of the Broomfield Hospital by means of voluntary service.
- provide funds for the purposes of supplementing the resources of the hospital service, or the provision of amenities for patients and staff not normally provided under the National Health Service ("NHS"), including the provision and running of the hospital shops.
The Trustees confirm that they have had due regard to the Charity Commission's guidance on Public Benefit when reviewing the Charity's aims and objectives and in planning future activities.
The Friends at Broomfield Hospital are a group of some 50 or more men and women who have joined together with the aim of improving the treatment and care of patients, relatives and staff … by giving of their time, without any type of payment, to raise money to purchase equipment or facilities as proposed by Mid & South Essex Hospitals Charity Office that are not and have not previously been funded either fully or in part by any form of funding from statutory authorities but that the hospital feel would be of benefit; and those requests for funding to be considered by Friends at Broomfield Hospital Committee.
The Friends run two shops on site. There is also a mobile trolley round (which has been suspended between 2019 and 2022 due to COVID19 restrictions). We plan to reinstate the trolley round in early 2023 … and stock mainly confectionery and soft drinks …. visiting a range of wards across the hospital site. Goods are sold to patients, staff and visitors at a profit which is used to purchase the items requested by the hospital Trustees. To date, more than £1.2 million has been donated to the hospital to purchase equipment and improve conditions and comfort of the patients whilst in hospital and to improve the facilities for relatives who for various reasons stay the night by their relatives' bedsides.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Chairperson's report**
The last three years, as we all weathered the Covid-19 pandemic, it seems, thankfully, that the disruption and devastation experienced within the hospital has at last started to abate. We have seen first-hand the intense pressure impressed upon doctors, nurses and staff within the hospital and our Friends’ volunteers have worked tirelessly to continue supporting the staff and patients as much as possible throughout these unprecedented times … sometimes, just being able to provide a smile and a cheery word to brighten their day makes our work worthwhile. I sincerely hope that we can now all re-emerge together … with faith and trust …. even stronger than before.
Profits earned in the Friends’ shops have been greatly affected by the reduced numbers of some patient appointments and reduced numbers of visitors … however, times are improving and I am pleased to report that the 2022 shop income is some 71% higher than we recorded in 2021.
2
**THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
**TRUSTEES' ANNUAL REPORT** _**(continued)**_
## **YEAR ENDED 31st DECEMBER 2022**
All our profits are retained for the provision of hospital amenities where our aim is to help make the patient experience more comfortable during their hospital stay and help, where we can, with the wellbeing of our incredibly dedicated hospital staff. Visitors are a very important aspect of patient rehabilitation … so we are always keen to support our visitors too … not only by welcoming them to our shops but also by funding items such as Mobile Phone Charging Stations for general public use. It’s a very simple thing, but essential in these days of technology … no one needs added stress by finding there is no battery life in their mobile phone when it’s urgently needed to keep in contact with family and friends.
Following an application process via the Hospital Charities Office, The Friends’ Committee are able to consider funding or partially funding hospital amenities … such that have not previously been funded either fully or in part by any form of statutory authority funding. It is our pleasure to have been able to award grants totalling £80,016 this year … some of which are individually listed within the Treasurers Report.
Our mobile trolley service and our library trolley service are about to be reinstated (early 2023) – after 3 years of not being able to have face to face contact with patients on the wards. It has taken a great deal of time and effort to be able to get to this stage and the Friends are looking forward to getting back out there! Being able to provide a good book and have a friendly chat to patients and members of staff goes a long way … and our Friends thrive on helping to make a positive difference! I know this will be met with a great deal of enthusiasm from staff and patients alike … and is a service that we very much enjoy providing.
As a start to reinstating our fundraising events, we have a Book Sale and Easter Raffle planned for the first quarter of 2023 and intend to repeat the Book Sale together with a Seasonal Raffle every three months or so in the Hospital Atrium ...so please come and see us!
Generous donations from our supporters continued to come in throughout 2022, which, during such testing financial times is so appreciated. We are very fortunate to receive donations via such platforms as Just Giving, Love 2 donate and Much Loved as well as direct from individuals by post and using our counter-top collection boxes. You can see details of how we spend these funds on our website www.fab.org under ‘News’ where we publish articles and photographs of funded items.
The Friends continue to fulfil a huge role within Broomfield Hospital by supporting the Trust with services and providing vital funds. The donations awarded in 2022 are some 115% higher than the previous year and we will continue to work with the Trust to improve our contribution year on year.
Every volunteer gives their time and commitment willingly and it is such a tonic for us to be able to provide a friendly and welcoming face to patients, visitors and staff. Sometimes this is the only nonclinical interaction that a patient will experience whilst staying in hospital. The Charity has no paid staff and again enormous thanks should be given to the volunteers whose commitment and enthusiasm ensures that our services run as smoothly as they do.
3
**THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
**TRUSTEES' ANNUAL REPORT** _**(continued)**_
## **YEAR ENDED 31st DECEMBER 2022**
Barbara Coupe - Vice Chairman and Shop Manager died suddenly and unexpectedly in May 2023. She was our longest serving volunteer, having been with the Friends for over 39 years.
She was a much valued and loved member of the charity and was the primary driving force instrumental in taking the Charity forward. She was a kind, empathetic, hardworking and enthusiastic person who loved her family, the Friends and golf. Much of what we have achieved today is down to Barbara with her vision and determination. She will be very sadly missed and her shoes will be impossible to fill.
## **Alison Douglas**
Chairperson
## **FINANCIAL REVIEW**
## **Treasurer's Report**
The Covid-19 pandemic is at long last behind us although its after effects continue to impact shop takings. The Charity's income in the year was £287,321 (2021: £203,324), with the hospital shops generating £279,952 (2021: £163,504) of this total. The Charity was still however able to make grants of £80,016 (2021: £37,280) towards hospital amenities. The net deficit for the year was £24,508 (2021: surplus of £37,728) and total funds at the year end were £73,137 (2021: £97,645).
Grants awarded included:
£25,000 to the Chemotherapy Unit towards ‘cooling caps’;
£16,872 to the Manual Handling team towards lifting equipment;
£12,600 to Cleft Services towards breast pumps
£4,200 to Burns Intensive Care Unit towards patient bedwarmers;
As mentioned above, the Covid-19 pandemic continues to have an adverse effect on the Charity’s income due to the numbers attending the hospital. Looking forward as the footfall in the hospital increases we are confident the income of the Charity and its ability to fund donations will also increase.
## **Reserves Policy**
The Friends’ reserves policy is to retain minimum unrestricted funds of £30,000. This is to fund the day to day running of the shop, one-off shop purchases (eg equipment such as tills or freezers) and any unexpected repairs. Reserves at 31 December 2022 totalled £73,137. Reserves in excess of £30,000 are available for the award of grants to the Hospital as and when requested.
4
**TRUSTEES' ANNUAL REPORT** _**(continued)**_
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **YEAR ENDED 31st DECEMBER 2022**
The Friends have their banking arrangements with Metro Bank. A Community Current Account is used for day-to-day transactions and an interest-bearing Community Deposit Account retains funds for short term requirements. The Community Current Account holds a balance sufficient to pay all known expenses - which will generally be shop related (around £10k); the balance being transferred to the Community Deposit Account using an automatic ’sweep‘ facility. Movement of funds between the Community Deposit Account and the Community Current Account will be scheduled as and when lump sum payments are required to be made to the hospital for specific items purchased. Both these accounts give us instant access to funds. Surplus funds, over and above short-term requirements, are held in a Notice Deposit account with Metro Bank and are subject to 60 days’ notice.
## **STRUCTURE GOVERNMENT AND MANAGEMENT**
The Charity adopted its Constitution and Rules in December 1969 and was registered as a charity on 16 January 1970.
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice : Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a 'true and fair' view and 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather then the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
This report was approved by the Trustees on 7 June 2023 and is signed on their behalf by:
...........................................
## **Alison Douglas**
Chairperson
5
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES YEAR ENDED 31st DECEMBER 2022**
I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2022 which are set out on pages 7 to 13.
## **Responsibilities and basis of report**
As the Charity’s 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 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 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 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:
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.
...............................
## **Colin Barker FCA**
Edmund Carr LLP 146 New London Road Chelmsford CM2 0AW
7 June 2023
6
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31st DECEMBER 2022**
|**Unrestricted**
**2022**
**Note**
**£**
**INCOME from:**
Donations and legacies
7,229
Fundraising
-
Charitable activities
**2**
279,952
Investments - bank interest
140
Other income
**3**
-
**TOTAL INCOME**
287,321
**EXPENDITURE on:**
Raising Funds
180
Charitable activities
**4**
311,649
**TOTAL EXPENDITURE**
311,829
**NET INCOME/(EXPENDITURE)**
(24,508)
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
Total funds brought forward
97,645
Total funds carried forward
73,137|**Restricted**
**2022**
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2022**
**£**
7,229
-
279,952
140
-
287,321
180
311,649
311,829
(24,508)
97,645
73,137|**Total Funds**
**2021**
£
4,948
-
163,504
21
34,851
203,324
241
165,355
165,596
37,728
59,917
97,645|
|---|---|---|---|
All of the Charity's funds are unrestricted.
All of the above amounts relate to continuing activities
**The notes on pages 9 to 13 form part of these financial statements.**
7
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **BALANCE SHEET**
## **AS AT 31st DECEMBER 2022**
|**Note**
**CURRENT ASSETS**
Stock
**8**
Debtors
**9**
Cash at bank and in hand
**CREDITORS: Amounts falling due**
**within one year**
**10**
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted funds
**11**
Restricted funds
**TOTAL CHARITY FUNDS**|**£**
**£**
10,659
569
122,561
133,789
(60,652)
73,137
73,137
73,137
-
73,137
**2022**|**£**
**£**
8,717
11,184
110,518
130,419
(32,774)
97,645
97,645
97,645
-
97,645
**2021**|
|---|---|---|
These financial statements were approved by the Trustees on 7 June 2023 and are signed on their behalf by:
….............................
## **Alison Douglas**
Chairperson
Charity Number: 260377
**The notes on pages 9 to 13 form part of these financial statements.**
8
**THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31st DECEMBER 2022**
## **1. ACCOUNTING POLICIES**
## **General information**
The League of Friends of Broomfield Hospital is an unincorporated registered charity. The address is; Broomfield Hospital, Court Road, Broomfield, Chelmsford, CM1 7ET.
The Charity meets the definition of a public benefit entity under FRS102.
## **Basis of accounting**
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 United Kingdom and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2019.
The financial statements have been prepared to give a 'true and fair' view and 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 rather than the Accounting and reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **Income**
All income is recognised once the Charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of income can be measured with sufficient
reliability. Investment income relates to bank interest and is included when received.
## **Donated Services**
The shop units are provided to the Charity by Broomfield Hospital at no charge. The shops are run by unpaid volunteers. No value has been attributed to these donated services in the accounts as it cannot be reliably measured.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable that settlement will be required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Support costs relate to expenditure to support the charitable activities of the Charity which cannot be directly attributed to charitable activities.
Governance costs are those costs incurred in connection with the administration of the Charity including compliance with constitutional and statutory requirements.
9
**THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31st DECEMBER 2022**
## **1. ACCOUNTING POLICIES** _**(continued)**_
## **Taxation**
The League of Friends of Broomfield Hospital is a registered charity and is exempt from taxation to the extent that any income and gains are applied to its charitable purposes. The Charity is VAT registered.
## **Stock**
Stock is shown at the lower of cost and net realisable value.
## **Debtors**
Accrued income relates to legacy income notified to the Charity but not yet received.
## **Liability Recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources and the obligation can be measured with reasonable certainty.
## **Fund accounting**
Funds held by the Charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds - these are funds set aside by the Trustees out of unrestricted funds for specific future purposes or projects.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the Charity.
## **2. INCOME FROM CHARITABLE ACTIVITIES**
|Sales from hospital shops
**OTHER INCOME**
Insurance receipt|**Unrestricted**
**Funds**
**£**
279,952
279,952
**Unrestricted**
**Funds**
**£**
-|**Restricted**
**Funds**
**£**
-
-
**Restricted**
**Funds**
**£**
-|**Total Funds**
**2022**
**£**
279,952
279,952
**Total Funds**
**2022**
**£**
-|**Total Funds**
**2021**
**£**
163,504
163,504
**Total Funds**
**2021**
**£**
34,851|
|---|---|---|---|---|
## **3. OTHER INCOME**
10
**THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31st DECEMBER 2022**
## **4. EXPENDITURE ON CHARITABLE ACTIVITIES**
|**Unrestricted**
**Funds**
**£**
**a)** Provision and Running of Hospital Shops
216,159
**b)** Donations to other Hospital Amenities
80,016
**c)** Grants released
-
Governance costs (note 5)
2,860
Support costs (note 6)
12,614
311,649
**a)** Provision and Running of Hospital Shops
Purchases
Volunteer expenses
Other expenses
**b)** Donations to other Hospital Amenities
Chemotherapy Unit
Pegasus ward
Manual handling: Lifting equipment
Cleft services: breast pumps
Bladder scanner
Music in Healthcare
Burns ICU
Pathology Department
Christmas decorations, presents and prizes
Other
**c)** Grants released
Airseal system
Piano in atrium|**Restricted**
**Funds**
**£**
**-**
**-**
**-**
-
-
-|**Total Funds**
**2022**
**£**
216,159
80,016
-
2,860
12,614
311,649
**2022**
**£**
205,476
951
9,732
216,159
**2022**
**£**
25,000
607
16,872
12,600
8,000
7,400
4,200
-
1,171
4,166
80,016
**2022**
**£**
-
-
-|**Total Funds**
**2021**
**£**
128,637
37,280
(16,000)
2,235
13,203
165,355
**2021**
**£**
123,365
636
4,636
128,637
**2021**
**£**
5,000
20,000
-
-
-
-
-
7,500
602
4,178
37,280
**2021**
**£**
(15,000)
(1,000)
(16,000)|
|---|---|---|---|
11
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31st DECEMBER 2022**
## **5. GOVERNANCE COSTS**
|Independent Examination fee
Accounts preparation and other services
Fees payable to Independent Examiner|**Unrestricted**
**Funds**
**£**
740
2,120
2,860|**Restricted**
**Funds**
**£**
-
-
-|**Total Funds**
**2022**
**£**
740
2,120
2,860|**Total Funds**
**2021**
**£**
720
1,515
2,235|
|---|---|---|---|---|
## **6. SUPPORT COSTS**
|Training, admin and sundry expenses
Subscriptions and Insurance
Website and IT costs
Bank fees
Maintenance and repairs|**Unrestricted**
**Funds**
**£**
5,658
1,434
4,052
45
1,425
12,614|**Restricted**
**Funds**
**£**
-
-
-
-
-
-|**Total Funds**
**2022**
**£**
5,658
1,434
4,052
45
1,425
12,614|**Total Funds**
**2021**
**£**
3,612
1,465
4,408
432
3,286
13,203|
|---|---|---|---|---|
## **7. TRUSTEES' REMUNERATION**
No Trustee received any remuneration for their services as a Trustee during the current or preceding year.
During the year P Bennett was paid £2,281 (2021 - £2,116) in respect of bookkeeping services provided to the Charity.
No Trustee was reimbursed expenses during the current or preceding year.
12
## **THE LEAGUE OF FRIENDS OF BROOMFIELD HOSPITAL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31st DECEMBER 2022**
## **8. STOCK**
|Shop stock
**9. DEBTORS**
Prepayments
VAT
**10. CREDITORS**
Accruals
VAT
Grants Payable|**2022**
**£**
10,659
**2022**
**£**
569
-
569
**2022**
**£**
3,637
6,107
50,908
60,652|**2021**
**£**
8,717
**2021**
**£**
555
10,629
11,184
**2021**
**£**
2,774
-
30,000
32,774|
|---|---|---|
## **11. UNRESTRICTED INCOME FUNDS**
|Unrestricted funds|**Balance at**
**01/01/2022**
**£**
97,645|**Incoming**
**resources**
**£**
287,321|**Outgoing**
**resources**
**£**
(311,829)|**Transfers**
**£**
-|**Balance at**
**31/12/2022**
**£**
73,137|
|---|---|---|---|---|---|
## **12. ANALYSIS OF NET ASSETS (between restricted and unrestricted funds)**
|Restricted funds
Unrestricted funds
**Total funds**|**Tangible**
**fixed assets**
**£**
-
-
-|**Other net**
**assets**
**£**
-
73,137
73,137|**Total**
**£**
-
73,137
73,137|
|---|---|---|---|
13