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2022-03-31-accounts

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

The John Radcliffe Hospital Headley Way Headington Oxford OX3 9DU

REGISTERED CHARITY NO. 262978

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2022

SC ACCOUNTING

INDEPENDENT EXAMINERS

MULBERRY 1 THE POUND LONGCOT ROAD FERNHAM SN7 7NW

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

CONTENTS

Page
1 - 4 Annual Report
5 Independent Examiners Report
6 Statement of Financial Activities
7 Balance Sheet
8 - 12 Notes forming part of the Financial Statements

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2022

Legal and administrative details

The trustees present their annual report and financial statements of the charity for the year ended 31st March 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - Charities SORP (FRS 102); and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The League of Friends West Wing of the John Radcliffe Hospital is registered with the Charity Commissioners under number 262978 as a Charitable Trust, and is constituted by a Deed of Trust. Prior to the move of premises in December 2006, the Charity was known as The League of Friends of the Radcliffe Infirmary.

The Charity Trustees, also being the Committee, for the year ended 31st March 2022 were:

Mr D Parker Chairperson Mr S Evatt Trustee Mrs S. Hinton Trustee (Deceased 23rd January 2022) Mrs S Dodsworth Trustee Mrs M Holliday Trustee Mrs B Fairbrother Trustee Mr J Turner Trustee and Financial Officer Mrs A Brown Trustee

There is no Chief Executive Officer. All Trustees participate in the management of the Charity.

Shop Manageress: Lisa Worden Bankers: HSBC Bank PLC, Oxford Cornmarket Street Branch, Oxford, OX1 3HY Independent Examiners: SC Accounting, Mulberry, 1 The Pound, Longcot Road, Fernham, SN7 7NW Insurance Brokers: ATTEND, formerly the National Association of Hospital & Community Friends, 11-13 Cavendish Square, London, W1G 0AN

Arthur J Gallagher Insurance Brokers Ltd, 2nd Floor, Devonshire House, Riverside Road, Pottington Business Park, Barnstaple, EX31 1EY.

Objects, organisation and activities

To relieve sickness and to preserve the health of the patients of the West Wing of the John Radcliffe Hospital, Oxford including the Children’s Hospital by providing or assisting in the provision of equipment, furnishings and such objects as not normally provided by the statutory authorities.

The premises from which the League operates were previously provided rent free by the hospital. The premises, being solely the cafe on LG1 from pt April 2012, are now rented from the OUH Trust, as of l6tl1 December 2011. The rent, set at £26,000 p.a., will be waived should the League's gifts to the hospital in a calendar year equal or exceed this same amount. The base £26,000 value is subject to inflationary increases; should the total value of gifts in a calendar year fall below the inflation-adjusted figure, then the shortfall is payable as rent.

1

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2022

Objects, organisation and activities (cont'd)

In a normal year the Charity is dependent on approximately 20 active volunteers, who are mainly retired people, to service the cafeteria. In addition, there are two paid staff holding the posts of cafeteria manager, and general assistant. The annual subscription is now waived.

The majority of the Charity's funds are provided from the sale of refreshments and goods sold in the cafeteria, together with monies received as donations, bequests and gifts.

Day to day administration of the cafeteria is delegated to the paid staff, with overriding decision making by the Trustees. Under normal circumstances the Trustees meet every two months to discuss the League's affairs, and to deal with the requests from the hospital for equipment etc. Clearly, this regularity has been interrupted during the Covid 19 pandemic.

Public benefit

In reviewing the Charity's objectives and activities, the Trustees have considered the guidelines laid down by the Charity Commission in relation to public benefit. The Trustees are of the opinion that the Charity's objectives and activities are totally in accordance therewith.

Trustees appointment and training

Trustees are appointed at the annual general meeting, usually held in late Spring. Nominations for Trustees are put forward prior to the annual general meeting, when the individual has confirmed their willingness to serve, and then formally proposed, seconded and voted upon at the meeting itself.

Induction and training of new Trustees is informal, mainly covered by word of mouth and attendance at meetings where policy decisions are taken, and matters of concern discussed. There is no specific training policy at present.

Hospital gift policy, and review of progress and achievements

The charity provides medical and related equipment to, or for, the various wards and departments of the John Radcliffe Hospital, based upon specific requests made by those wards and departments to the Bids Committee of the Charity's Trustees. Successful bids are actioned as soon as possible, depending upon availability of the equipment. Bids that have been agreed, but could not be actioned by the year end date, are noted as outstanding commitments.

The Charity has provided medical and related equipment totaling £nil during the year. At 31st March 2022, there were no outstanding commitments for gifts to the hospital. This situation is due to the coronavirus pandemic and the lack of requests from the hospital.

2

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2022

Hospital gift policy, and review of progress and achievements (cont'd)

In December 2006, the Radcliffe Infirmary, which had provided health care for more than two centuries, closed, and the services previously provided were divided between the John Radcliffe and Churchill hospitals. The League of Friends relocated to the West Wing of the John Radcliffe hospital and now operates from that site. The League, having previously operated from a cafeteria, two tea bars and Piccadilly Pantry, now has catering facilities only at the John Radcliffe hospital in the new West Wing, comprising a cafeteria, which is fully seated.

Finances and reserves policy

The attached financial statements show the current state of the finances which the Trustees consider to be sound, but clearly affected by the pandemic and the rent situation, as explained in note 11.

Going concern issues are addressed at note l(n).

The balance shown on unrestricted funds amounted to £21,303. It is the policy of the Charity to maintain unrestricted funds, which are the free reserves of the Charity, at a level which maintains the Charity's capability to respond to any urgent hospital requirements. The current level of funds is well below this normal requirement, due to the pandemic, and the position is monitored by the Trustees.

Investment policy

Investments are held in short to medium term bank deposit accounts in order to provide flexibility and ease of access. The highest available rate of interest is actively pursued, but this is dependent upon the capital sum available to be invested and the overriding requirement of accessibility. The investment objective is to maintain the purchasing power of the monies until they are required to satisfy the grant making process.

Risk management

The Trustees have examined the major strategic, business and operational risks which the Charity faces or may face, and confirm that systems are in place to enable regular reports to be produced, so that the necessary steps can be taken to lesson any such risks.

The principle risks faced by the charity are:

The Trustees are aware of these risks and keep the situation under constant review.

Accounting information

In so far as the trustees are aware:

3

ANNUAL REPORT FOR THE YEAR ENDED 31st MARCH 2022 Stslement of Trustees. responslbllltles The Trustees are responsible for preparing the annual report and the financial statements in accordanc& wrfh applicable law and United Kingdom Generatty Acceptad Accounting Practice. Law applicable to charities in England and Wales requires the Trnstees to prepare flnancial stslements for eath financial year. which give a true and fair view of the Charitys financial activities during the year and of its ffinancial position 81 the end of the year. In preparing those financial slatements, the Trustees are required to-. select suitsble accounlng policies and Ihen apply them consislenty.. observe the methods and prinuples in the applicable Charities SORP. make judgements and estimatès that are reasonable and prudert stste whether applicable accounting standards have been followed. subject to any matarial departures disclosed and explained in Ihe financial statements- prepare Ihe finanual st2tements on a golng cJ)ncem basis unless it is inappropriate to presume Ihat Ihe Charity will continue in operation. The Trustees are responsible for keeping accounting records which disdose with reasonable acc#Jracy at any lime the financial position of the Charity and whith enable them to ascertain the financial position of the Charity and enable Ihem to ensure thal the financial statements comply with Ihe Charities Act 20118nd Ihe applicable Charities SORP. They are also responsible for safeguarding the assets of the Charity and henGe fortaking reasonable steps for ihe prevention and delection offraud and olher irregularitses. Ckn behalf of the board of Trnstees Dated Mr D Parker Ichalrperson)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of the League of Friends West Wing of the John Radcliffe Hospital for the year ended 31[st] March 2022.

Responsibilities and basis of report

As the charity’s trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 2011 Charities Act 2011 (‘the 2011 Act’). In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Signed:

Date: 16[th] January 2023

Sian Cooper MAAT, Licensed Accountant. Mulberry, 1 The Pound, Longcot Road, Fernham, Oxfordshire, SN7 7NW hello@sc-accounting.co.uk, 01865 589 057

5

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

Charity No: 262978 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022

Note
Income and endowments from
Donations, bequests, etc
Other trading activities
2
Income from investments: Bank interest
Expenditure on
Charitable activities
Gifts to hospital, Etc
3
Costs incurred in furtherance of the Charity's
activities
4
Net income/(expenditure) for the year, being net
movement in funds
10
Total income and endowments
Total funds brought forward
Fund Balances carried forward
Total resources expended
2022
2021
£
£
360
300
(908)
(14,023)
-
-
(548)
(13,723)
-
-
4,496
5,089
-
-
4,496
5,089
(5,044)
(18,812)
26,347
45,159
21,303
26,347
Unrestricted Funds/Total Funds
2022
2021
£
£
360
300
(908)
(14,023)
-
-
(548)
(13,723)
-
-
4,496
5,089
-
-
4,496
5,089
(5,044)
(18,812)
26,347
45,159
21,303
26,347
Unrestricted Funds/Total Funds
2022
£
360
(908)
-
(548)
-
4,496
-
4,496
(5,044)
26,347
21,303
(13,723)
-
5,089
-
5,089
(18,812)
45,159
26,347

There were no recognised gains or losses for 2022 or 2021, other than those included in the statement of financial activities.

6

TIqF i rA Jr_ i.'l FRli:'lii- BALANCE SHEET AS AT 31ST MARCH 2022 2022 Note Stocks Debtors Cash at bank and in hand Total cunvnt assets 1.162 645 49,165 50,972 1,070 3,542 49,189 53,801 Cuvr•nt Llablllti•s Creditors faI￿n9 due within one year 29,669 27,454 Net cuTh¢nt assets/lliabilities) 21,303 26,347 Total net assets or Ilabllltles Unrestricted Funds 10 21.303 26.347 Thefr ig apwov8d: Signature Print Name Date of approval ddlmmlyyyy I fj PARKE

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL

Charity No:

262978

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies

These financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the Charity operates.

1.a) Basis of accounting

These accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts 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) - Charities SORP (FRS 102); and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The charity has taken advantage of the exemption to prepare a cash flow statement, as contained in Financial Reporting Standard 1, on the grounds that it is a small charity.

1.b) Going concern

The financial statements have been prepared on a going concern basis.

The current economic conditions present increased risks for all businesses. In response to such conditions, the trustees have carefully considered these risks, including an assessment of uncertainty on future trading projection for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements.

In common with similar with enterprises, the Covid 19 lockdown at the end of March 2020 hit the League hard and it continued to do so throughout 2020/21. In accordance with government guidelines permitted, even then at reduced capacity. After performing a risk assessment, it was concluded that it would be unsafe for volunteers to return to work, and thus the paid staff were left to continue activities for reduced hours of opening. Accordingly, paid staff were furloughed where possible and practical.

As there has been no significant effect on the carrying value of the assets, the Trustees have concluded that the going concern basis remains appropriate, but, clearly, the resumptoin of activities to previous levels remains, at best, uncertain, and is also dependent upon the rent position, about which further details are provided in note 11.

1.c) Activties

The financial statements include the results of charity's operations as described in the trustee's annual report.

8

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL Charity No: 262978 NOTES TO THE FINANCIAL STATEMENTS (cont'd)

1. Accounting policies
1.d) Revenue Recognition
1. Sale of Goods Revenue from the sale of goods is recognised when all the following conditions are satisfied:-
a) The Charity has transeferred to the buyer the significant risks and rewards of ownership of the goods;
b) The Charity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective
control over the goods sold;
c) The amount of revenue can be measured reliably;
d) It is probable that the economic benefits associated with the transaction will flow to the Charity; and
e) The costs incurred or to be incurred in respect of the transaction can be measured reliably.
2. Investment Income Investment income is accounted for as receiveable, i.e. in the period in which the Charity is entitled to receipt, and the amount
of income can be measured reliably.
1. e) Expenditure Recognition 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 settlement will be required and the amount of the obligation can be reliably measured.
Expenditure is included on an accruals basis and has been classified under headings that aggregate all costs related to the
category.
Expenditure directly related to hospital gifts, the Charty's principle activity, are separately.
With the exception of hospital gifts made, all other costs are support costsin relation to this same activity.
1.f) Gifts to Hospital The charity provides medical and related equipment to, or for, the various wards and departments of the John Radcliffe
Hospital, based upon specific requests made by theose wards and departments to the Bids Committee of the Charity's
Trustees. Successful bids are actioned as soon as possible, depending upon availability of the equipment.
Bids that have been agreed, but could not be actioned by the year end date, are noted as outstanding committments.
1.g) Stocks Stocks are valued by a professional stocktaker at the lower of cost or net realisable value.
1.h) Financial Assets - Classified i) Cash and cash equivalents.Cash and cash equivalents include cash in hand, deposits held with banks, and other short
as Basic Financial Instruments term highly liquid investments with original maturitiesof three months or less.
Ii) Trade and other receivables.Trade and other receivables that are receiveable within one year are measured at the
undiscounted amount of the cash expected to be received, net of any impairment.
iii) Trade and other payables. Trade and other payables that are payable within one year are measured at the undiscounted
amountof the cash expected to be paid.
1.i) Fund Accounting Unrestricted funds comprise those funds which the trustees are free to use in accordnce with the objects of the charity, as
definedin the consitution.
All of the charity's assets are currently represented by unrestricted funds.
1.j) Volunteers The value of the enormous contributions made by volunteers is not incorporated into these financial statements.
1.k) Donated services Where services are provided to the charity as a donation that normally would be purchased from suppliers, this contribution is
included in the financial statements at an estimate based on the value of the contribution to the charity.
1.l) Premises Costs The premises from which the League operates were previously provided rent free by the hospital. The premises, being solely
the Café on LG1 from 1st April 2012, are now rented from the OUH Trust, as of 16th December 2011. The rent, set at £26,000
p.a., will be waived should the League's gifts to the hospital in a calendar year equal or exceed the same amount. The base
£26,000 value is subject to inflationary increases; should the total value of gifts in a calendar year fall below the inflation-
adjusted figure, then the shortfall is payable as rent.
1.m) Pension Costs The charity operates a defined contribution pension scheme for eligible employees. The Charge for the year is reflected in the
statement of financial activties and represents the charity's contribution to the scheme; the scheme and its assets are operated
and maintained by independent managers.

9

(cont'd)

Notes to the accounts

Note 2 Activities for generating funds

Unrestricted funds/ Total Funds

Catering
activities
Takings(excludingVAT)
Cost of sales
Other income - CJRS(fourlough)receipts
Gross profit
Less: Salaries
Laundry, repairs and renewals, equipment
Travel allowances
Net catering (deficit)/Income
Analysis
2022
£
2022
£
2021
£
60,620 15,266
(27,146) (10,754)
12,819 23,797
46,293 28,309
(47,184)
-
(17)
(908)
(47,184) (41,995)
- (337)
(17) -
(908) (14,023)
Note 3 Hospital comforts/gifts (please see note 12)
Total
Charitable Activities
Costs incurred in the furtherance of the charity's activities
2022
£
-
-
2021
£
Charitable
activities:
Note 4
-
-
Rent Contribution
Insurances
Stationeryandgeneral expenses
Bank and card charges
Audit and accountancyfees - audit
- Other
Stocktakers fees
Sundryexpense/function costs
Total expenditure on charitable activities
2022
£
-
972
195
980
2,350
-
-
4,496
2021
£
- -
972 927
195 189
980 473
2,350 2,000
1,500
- -
- -
4,496 5,089
Note 5 The average number of employees,
analysed by function, was:
Shop Manager and assistant
The aggregate costs were as follows:
Wages and salaries
Social securitycosts(net of Employer's Allowance)
Employer's Pension Contributions
Staff Costs
2022
No
2
£
42,486
3,423
1,275
47,184
2021
No
3
£
42,486 41,273
3,423 -
1,275 722
47,184 41,995

No employee received emoluments in excess of £60,000 p.a.

None of the Trustees are remunerated for the function of Trustee.

Trustees are occasionally reimbursed for low value expenses incurred on the Charity's behalf.

1 0

Notes to the accounts (cont'd)
Note 7
Debtors
Note 6
Stock
2022
£
1162
2022
£
645
-
-
645
2022
£
-
41,171
7,994
49,165
2022
£
1,783
1,940
23,745
2,201
29,669
2021
£
1070
2021
£
689
186
2,667
3,542
2021
£
-
41,543
7,646
49,189
2021
£
476
-
26,916
62
27,454
General funds Balance
01/04/21
£
26,347
Income
£
(548)
Expenditure
£
4,496
Balance
31/03/2022
£
21,303

The whole of the net assets relate to these unrestricted income funds.

1 1

Notes to the accounts

(cont'd)

Note 11

Contingent liabilities and commitments

In the opinion of the Trustees, there was a contingent liability at 31st March 2022 in relation to the rent for 2020/21.

Regarding commitments, there were no outstanding gifts promised to the Hospital at the year end date.

The premises, being solely the Café on LG1 from 1st April 2012, are now rented from the OUH Trust, as of 16th December 2011. The rent, set at £26,000 p.a., will be waived should the League's gifts to the hospital in a calendat year equal or exceed this same amount. The base £26,000 value is subject to inflationary increases; should the total value of gifts in a calendar year fall below the inflation-adjusted figure, then the shortfall is payable as rent.

A shortfall occurred in the current year 2021/22. Gifts of £NIL were made. Ordinarily, the shortfall of £26,000, would be provided for as a rent accrual, and there also remains a rent accrual outstanding from 2020, amounting to £22,445 (actually provided for under creditors). As other Leagues have been granted 2 year rent holidays in view of the coronavirus pandemic, it is hoped that this will also be offered to the League of Friends West Wing. It has proved difficult to arrnage a meeting with the OUH Trust to have this confirmed, despite supreme efforts by the Trustees, but the Trustees are of the consdiered opinion that all Leagues will be treated similarly. During 2021/2022 Trustees have continued to work on a written agreement to a verbal understanding, along with a revised contract with the OUH Trust. As a result, the current year shortfall continues to be noted as a contingent, rather than an actual, liability.

Note 12 Gifts to Hospital

Due to the Covid 19 pandemic, no gifts were made to the hospital during the year to 31st March 2022.

1 2

THE LEAGUE OF FRIENDS WEST WING OF THE JOHN RADCLIFFE HOSPITAL Charity No: 262978 Appendix 1

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2022

Sales
Takings (excl VAT)
Cost of sales
Opening Stock
Purchases
Closing stock
Gross profit
Other income
Donations and legacies
Grant - OCC
Interest received
CJRS (furlough) receipts
Overheads
Salary costs
Laundry, equipment, repairs and renewals
Travel allowances
Insurance
Stationery, postage, etc
Stocktakers fees
Audit and accountancy
Bank and card charges
Sundry expenses/function costs
Gifts to hosital
Rent contribution
Net balance of (expenditure over income) for the year
£
£
60,620
1,070
27,238
(1,162)
27,146
33,474
360
4,000
-
8,819
13,179
46,653
47,184
-
17
972
195
-
2,350
980
-
-
-
51,697
(5,044)
2022
£
£
15,266
2,502
9,322
(1,070)
10,754
4,512
300
-
-
23,797
24,097
28,609
41,995
337
-
927
189
-
3,500
473
-
-
-
47,421
(18,812)
2021
£
£
15,266
2,502
9,322
(1,070)
10,754
4,512
300
-
-
23,797
24,097
28,609
41,995
337
-
927
189
-
3,500
473
-
-
-
47,421
(18,812)
2021
4,512
24,097
28,609
47,421
(18,812)

1 3