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2022-01-31-accounts

Charity number: 269001

The League of Friends of Horsham Hospital

Unaudited

Trustees' Report and Financial Statements

For the Year Ended 31 January 2022

The League of Friends of Horsham Hospital

Contents

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 20

The League of Friends of Horsham Hospital

Reference and Administrative Details of the Charity, its Trustees and Advisers For the Year Ended 31 January 2022

Trustees Dr J McMahon
Mrs D Fincham
Mrs P Whybrow
Mrs M A Francis
Mrs L I Bold
Mr B Thompson
Mr A Marrable
Mr P A Beaney
Mrs V J Winterflood
Charity registered
number
269001
Principal office
Horsham Hospital
Hurst Road
Horsham
West Sussex
RH12 2DR
Independent examiner
G Hunt FCA
Chartered Accountant
Kreston Reeves LLP
Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG
Bankers
Lloyds TSB Plc, West Street, Horsham, West Sussex, RH12 1PA
National Westminster Bank
Cambridge and Counties Bank
Nationwide Building Society

Page 1

The League of Friends of Horsham Hospital

Trustees' Report For the Year Ended 31 January 2022

The Trustees present their annual report together with the financial statements of the charity for the period 1 February 2021 to 31 January 2022. These have been prepared in accordance with statutory requirements and 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) (second addition October 2019)" effective January 2019.

Objectives and activities

a. Policies and objectives

The Charity's objective is to relieve patients and former patients of Horsham Hospital and others in the community who are sick, disabled or infirm and generally to support the work of the said hospital. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

The Charity invites applications for funding of projects from the doctors and departmental heads at Horsham Hospital which are centrally coordinated and presented to the following Trustees' meeting for consideration. All applications for funds are firstly reviewed by the appropriate authorities to ensure that applications are in line with overall hospital policies.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Grant-making policies

The Charity makes grants to Horsham Hospital for the benefit of patient and staff welbeing and care.

When sufficient funds are available, the charity is permitted to make grants and donations to other organisations to enhance the care and wellbeing of individuals in the Horsham area. Due to the limited availability of funds, general applications for grants are not invited.

All grants are approved by the Trustees board from a shortlist of organisations identified as meeting the necessary criteria.

Achievements and performance

a. Review of activities

For a second year activities have been restricted due to the Covid-19 pandemic. The tea-bar was reopened in April for takeaway service only, and to date we have still not been allowed to have any tables and chairs in the space between the tea-bar and shop. The shop opened shortly after the tea bar opening. Once again the Christmas tree festival and coffee morning was cancelled.

The Trustees continued to meet every 2 months, initially on Zoom but reverted to Face-to Face meetings from November although still not at the hospital. Several funding requests for equipment were supported benefiting the MSK department, ENT outpatients, Hilltop paediatric unit and Wheelchair services. A request for additional lockers for staff was also approved. Funding support was sent to Chestnut Tree House, the children's hospice, but the Carer’s project with St Catherine’s Hospice remained on hold due to the Covid regulations.

Page 2

The League of Friends of Horsham Hospital

Trustees' Report (continued) For the Year Ended 31 January 2022

Achievements and performance (continued)

The AGM was once again held on zoom which we recognise is not the best way to deal with such matters. We continue to see a decline in membership due in the main to the age-profile of the members of the League. With help from Horsham Volunteers Bureau we have been successful in attracting a new trustee and there is the possibility of a second one. The new trustee will be formally appointed at the AGM on 8 June 2022.

Positive comments received during the year include

Just wanted to let you know that our lockers that you funded have arrived. Thank you very much! The team really appreciate it. Team leader MSK service at Horsham Hospital

Thank you so much, we appreciate your support so much in these challenging times. Community fundraiser Chestnut Tree House Children; Hospice.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Results for the year

2021/2022 was a year of recovery. We were able to open the tea bar and shop early in the year but with only a small footfall of visitors to the hospital the income was much reduced on previous years. However, as the year progressed things improved and we finished the year with a total income of £62,294 compared with £34,119 in the previous year. While a good improvement this was still far below the figure which was averagely received in the previous years when approximately £150,000 could be anticipated. Hopefully as 2022 continues things will continue to return to normality. As expected, the opportunity for fundraising other than the shop and tea bar was negligible and amounted to £3,137 (2021 - £4,033). Income from investments stood at £1,173 (2021 - £5,572). Altogether a difficult year.

In line with the improving income the costs were still low but rising. In the year there was total expenditure of £70,867 compared with £204,086 last year. This was partly due to the fact that there was only £69,860 able to be spent on charitable activities during the year as opposed to £202,525 the previous year. We anticipate this improving in the coming year.

The St Catherine’s project continued on hold throughout the year but we expect it to continue shortly.

The net result of the year meant funds reduced by £8,573 leaving a net value of £599,253. During 2022 it is proposed that the Board will be considering other avenues of expenditure to support the welfare of residents served by Horsham hospital.

c. Reserves Policy

It is the policy of the Trustees to hold funds to support twelve months' unrestricted expenditure. This provides sufficient funds to cover management, administration and governance costs. As at 31 January 2022 restricted funds of £15,819 and unrestricted funds of £583,434 were held.

Page 3

The League of Friends of Horsham Hospital

Trustees' Report (continued) For the Year Ended 31 January 2022

Structure, governance and management

a. Constitution

The Charity was established by a charitable trust deed dated 27 February 1959 (with amendments on 4 May 1960, 2 May 1963, 22 May 1972, 21 May 1973, 24 May 1982 and 5 June 2013).

The Trustees who served during the year were: Dr J McMahon Mrs V Winterflood Mr P A Beaney Mr B Thompson Mrs M Francis Mrs L Bold Mr A Marrable Mrs P Whybrow Mr G Pearce (Resigned 10 March 2021 ) Mrs D Fincham

b. Methods of appointment or election of Trustees

New Trustees are recruited primarily by networking from existing Trustees. New Trustees are encouraged to attend a course on duties and responsibilities of trustees. The Committee of trustees consists of not less than nine or not more than twelve persons. No person shall be a member of the committee who is not a member of the League of Friends of Horsham Hospital. At the Annual General Meeting each year one third (ar nearest to one third) of the committee shall retire from office and these members are eligible for re-election for a maximum of three consecutive terms. The Trustees must meet at least four times per year. The Trustees have set in motion an examination of the major strategic, business and operational risks which the charity faces and confirm that they establish and monitor systems to enable regular reviews to ensure that necessary steps are taken to lessen the risks identified.

Public benefit

All our charitable activities are according to guidance from the Charity Commission and are aimed to provide public benefit through provision of facilities, medical equipment and maintenance of gardens at Horsham Hospital.

Page 4

Th• L•ague ol Frl•nds ol Horsham Hospllal Tru8t•es' R8POrt (¢ontlnu8d) For tho Y•ar End•d 31 January 2022 stst•mont ofTTU¥tws' rnsponslblliti•s The Trustees are responsible for preparing the Trustees. Report and the financial slatomants in accordance with applicable law and United Kingdom Aco)unting Stsndards (United Kingdom Generally Accepted Accounb'ng Pwttcel. The law applicabl8 to charilias in England & Walos f9quirgs the Trustoes to propare financial statsments for each finarrial year which give a tnje and fair view of the stste of affairs of the charity and of ils in￿ming resources and applicat￿n of fesources, induding its income and expenditure. for Ih8t perkxl. In prepadng these financAal statements. the Trustees are required lo.. 8eloct suitable acwunting pcliues and then appty them consislenyy., observe the methods and prinuples of the Charbties SORP IFRS 1021: make judgments and accounting estimates that are reasonabb and prudent., stale whether applicable UK A0￿Unting Standards {FRS 102) have been follmd, sublect to any matwial d8partures di￿10$8(1 and explained in the financial slalements,. prepar8 tha financial statemgnls on the going concem basls unless It is InapprotVi8ts to presume that th8 arity will ci)nlinue in businesB. The Trusteos are rosponsibl8 for ke8ping adgquatg a￿UntIng records that are Sufficient to show and 8xplain Ihe charivs transactions and disdose with reasonable accuracy al any lime the financial position of the tharity arKI enable them to ensur6 that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reportsl R8gulations 2008 and the provisions of the Trust deed. They are also r85ponsible for safeguarding the assets of the charity and hence for taknng reasonable steps for th& p￿ventIon and detection of fraud and other irregulanlies. Approved by cffder of the members of the toard of Twslees and slgned on their behaff by.. Dr J Mcma {Trustse} on Page 5

The League of Friends of Horsham Hospital

Independent Examiner's Report

For the Year Ended 31 January 2022

Independent Examiner's Report to the Trustees of The League of Friends of Horsham Hospital ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 January 2022.

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 and in carrying out my examination I have followed 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 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 2011 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.

Signed:

Dated: 14 June 2022

G Hunt FCA

Kreston Reeves LLP Chartered Accountants Springfield House Springfield Road Horsham West Sussex RH12 2RG

Page 6

The League of Friends of Horsham Hospital

Statement of financial activities For the Year Ended 31 January 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net expenditure and net movement
in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2022
£
17,015
40,969
3,137
1,173
62,294
1,007
69,860
70,867
(8,573)
592,007
(8,573)
583,434
Restricted
funds
2022
£
-
-
-
-
-
-
-
-
-
15,819
-
15,819
Total
funds
2022
£
17,015
40,969
3,137
1,173
62,294
1,007
69,860
70,867
(8,573)
607,826
(8,573)
599,253
Total
funds
2021
£
7,613
16,901
4,033
5,572
34,119
1,561
202,525
204,086
(169,967)
777,793
(169,967)
607,826

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 20 form part of these financial statements.

Page 7

Tho Leag￿ of Frknnd8 of Horsham Hospltal Bal¥n¢• Shoot A• •t 31 J•nu•ry 2022 2022 2021 Note Flx•d asséts Tangible assets Current ass•ts 12 Stock 08blor8 Cash al bank and in hand 13 14 2,507 13,317 609.608 2,704 4,160 627,164 625.432 634,028 Creditors". amounts falling due within one year 15 126,179 126.202) Not eurrnnt ass•ts 599,253 PJ07,826 599.253 607,826 Charfty fund¥ Restricted lund5 Unrestricted fund8 16 16 15.819 583,434 15,819 592,007 Total fvnd¥ 599.253 607,826 The finanrAal stslemenls were approved and authorised for Issue by the Trnstees and signed on their behalf by: DrJM Trustge Dalo.. ahon Truste6 Tha not88 on pages 9 to 20 forni p8rt of these finanual statements. Page 8

The League of Friends of Horsham Hospital

Notes to the Financial Statements

For the Year Ended 31 January 2022

1. General information

The League of Friends of Horsham Hospital is a registered charity, number 269001, and is constituted under a Trust deed.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The League of Friends of Horsham Hospital 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.

No statement of cashflows has been provided as the charity is small under the Charities SORP (FRS 102).

The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £1.

2.2 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable activities comprise 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.

Support costs include governance costs. Governance costs comprise of all costs involving the public accountability of the charity and its compliance with regulation and good practice. Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

Page 9

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.8 Debtors

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

2.9 Cash at bank and in hand

Cash at bank and 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.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Page 10

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

2. Accounting policies (continued)

2.11 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 or at amortised cost using the effective interest method.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.13 Taxation

The charity is eligible for exemption from taxation in respect of its income and gains. Income tax recoverable in relation to donations recieved under Gift Aid or deeds of covenant is recognised at the time of the donation.

Page 11

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

3. Income from donations and legacies

Donations - General
Donations - In memoriam
Subscriptions
Legacies
Income tax recoverable
Total 2021
Unrestricted
funds
2022
£
885
783
3,771
10,800
776
17,015
7,613
Total
funds
2022
£
885
783
3,771
10,800
776
17,015
7,613
Total
funds
2021
£
550
1,134
3,284
1,000
1,645
7,613

4. Income from charitable activities

Tea bar
Hospital shop
Book sales
Vending machine sales
Total 2021
Unrestricted
funds
2022
£
31,849
5,440
1,134
2,546
40,969
16,901
Total
funds
2022
£
31,849
5,440
1,134
2,546
40,969
16,901
Total
funds
2021
£
9,645
2,006
754
4,496
16,901

Total 2021

Page 12

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

5. Income from other trading activities

Income from fundraising events

Collection boxes
Summer fete and fete draw
Private members' draw
Other fundraising income
Total 2021
6.
Investment income
Interest receivable
Total 2021
7.
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2022
£
1,033
2,104
-
-
3,137
4,033
Unrestricted
funds
2022
£
1,173
5,572
Total
funds
2022
£
1,033
2,104
-
-
3,137
4,033
Total
funds
2022
£
1,173
5,572
Total
funds
2021
£
333
1,819
196
1,685
4,033
Total
funds
2021
£
5,572
Summer fete and fete draw
Private members' draw
Other fundraising
Total 2021
Unrestricted
funds
2022
£
725
-
282
1,007
1,561
Total
funds
2022
£
725
-
282
1,007
1,561
Total
funds
2021
£
735
826
-
1,561

Page 13

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

8. Analysis of expenditure on charitable activities

Tea bar
Hospital shop
Patients welfare
Grants
Total 2021
Unrestricted
funds
2022
£
21,778
6,035
36,532
5,515
69,860
186,673
Restricted
funds
2022
£
-
-
-
-
-
15,852
Total
funds
2022
£
21,778
6,035
36,532
5,515
69,860
202,525
Total
funds
2021
£
12,130
6,299
26,131
157,965
202,525

9. Analysis of expenditure by activities

Tea bar
Hospital shop
Patients welfare
Grants
Total 2021
Activities
undertaken
directly
2022
£
19,743
5,471
33,119
5,000
63,333
196,980
Support
costs
2022
£
2,035
564
3,413
515
6,527
5,545
Total
funds
2022
£
21,778
6,035
36,532
5,515
69,860
202,525
Total
funds
2021
£
12,130
6,299
26,131
157,965
202,525

Page 14

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

9. Analysis of expenditure by activities (continued)

Analysis of direct costs

Grants to Age UK
Grants to
Phoenix Stroke
Club
Grants to St.
Catherines's
Hospice
Grants to
Horsham
Matters
Grants to St
Barnabas
Newspapers
Maintenance -
fish and
vending
machine
Flowers
Wards at
christmas
Restricted funds
(note 16)
Donated items
Purchases
Stock movement
Total 2021
Tea Bar
2022
£
-
-
-
-
-
-
-
-
-
-
-
19,546
197
19,743
11,797
Hospital
Shop
2022
£
-
-
-
-
-
-
-
-
-
-
-
5,471
-
5,471
6,127
Patients
Welfare
2022
£
-
-
-
-
-
-
480
1,380
375
-
30,884
-
-
33,119
25,416
Grants
2022
£
-
-
-
-
5,000
-
-
-
-
-
-
-
-
5,000
153,640
Total
funds
2022
£
-
-
-
-
5,000
-
480
1,380
375
-
30,884
25,017
197
63,333
196,980
Total
funds
2021
£
20,000
90,000
33,640
10,000
-
117
585
1,999
600
15,852
6,126
15,594
2,467
196,980

Page 15

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

9. Analysis of expenditure by activities (continued)

Analysis of support costs

Insurance and
membership of
attend
Trustees'
expenses
Bank service
charge
Independent
examination
Other expenses
Governance
costs
Total 2021
Tea Bar
2022
£
336
535
165
898
90
11
2,035
333
Hospital
Shop
2022
£
93
148
46
249
25
3
564
172
Patients
Welfare
2022
£
564
897
277
1,506
151
18
3,413
715
Grants
2022
£
85
135
42
227
23
3
515
4,325
Total
funds
2022
£
1,078
1,715
530
2,880
289
35
6,527
5,545
Total
funds
2021
£
1,078
1,118
494
2,760
61
34
5,545

10. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £2,880 (2021 - £2,520).

11. Trustees' remuneration and expenses

During the year, the charity had no employees.

During the year, no Trustees recieved any remuneration or other benefits (2021 - £NIL).

During the year ended 31 January 2022, expenses totalling £535 were reimbursed or paid directly to 2 Trustees (2021 - £1,118 to 3 Trustees).

Page 16

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

12.
Tangible fixed assets
Cost or valuation
At 1 February 2021
At 31 January 2022
Depreciation
At 1 February 2021
At 31 January 2022
Net book value
At 31 January 2022
At 31 January 2021
13.
Stocks
Finished goods and goods for resale
14.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income
15.
Creditors: Amounts falling due within one year
Accruals and deferred income
2022
£
2,507
2022
£
2,064
11,253
13,317
2022
£
26,179
Fixtures and
fittings
£
4,107
4,107
4,107
4,107
-
-
2021
£
2,704
2021
£
-
4,160
4,160
2021
£
26,202

Page 17

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

16. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Horizon Ward
Iris Ward
Community Nursing
Chronic Obstructive Pulmonary Disease
("COPD")
Eye Clinic
Chapel fund
Total of funds
Balance at 1
February
2021
592,007
509
300
2,500
400
1,410
10,700
15,819
607,826
Income
62,294
-
-
-
-
-
-
-
62,294
Expenditure
(70,867)
-
-
-
-
-
-
-
(70,867)
Balance at
31 January
2022
583,434
509
300
2,500
400
1,410
10,700
15,819
599,253

The restricted funds are held to be spent on the purchase of equipment and other suitable items for the wards and clinics.

The restricted funds held for the eye clinic are for the purchase of a Slit Lamp at Horsham Hospitals Eye Clinic.

The restricted funds held for the Chapel fund are held on behalf of the Chapel Committee.

Page 18

The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Horizon Ward
Iris Ward
Willow Ward
Community Nursing
Chronic Obstructive Pulmonary Disease
("COPD")
Eye Clinic
Chapel fund
Other
Total of funds
Balance at
1 February
2020
746,122
6,670
300
250
2,500
600
10,000
10,700
651
31,671
777,793
Income
34,119
-
-
-
-
-
-
-
-
-
34,119
Expenditure
(188,234)
(6,161)
-
(250)
-
(200)
(8,590)
-
(651)
(15,852)
(204,086)
Balance at
31 January
2021
592,007
509
300
-
2,500
400
1,410
10,700
-
15,819
607,826

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The League of Friends of Horsham Hospital

Notes to the Financial Statements For the Year Ended 31 January 2022

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior year
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
609,613
(26,179)
583,434
Unrestricted
funds
2021
£
618,209
(26,202)
592,007
Restricted
funds
2022
£
15,819
-
15,819
Restricted
funds
2021
£
15,819
-
15,819
Total
funds
2022
£
625,432
(26,179)
599,253
Total
funds
2021
£
634,028
(26,202)
607,826

18. Financial commitments

At 31 January 2022, the charity had approved funding for projects, and has financial commitments within one year, of £63,661 (2021 - £75,497).

19. Related party transactions

There have been no related party transactions in the year other than the expenses which were reimbursed to the Trustees as described in note 11.

20. Controlling party

The charity is controlled by the Trustees.

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