# **FRIENDS OF EAST SURREY HOSPITAL**
# **ANNUAL REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
**FRIENDS OF EAST SURREY HOSPITAL**
## **INDEX**
SIGNIFICANT INFORMATION.....................................................................................................2 REPORT OF THE TRUSTEES.....................................................................................................3-6 INDEPENDENT EXAMINERS REPORT.......................................................................................7 STATEMENT OF FINANCIAL ACTIVITIES................................................................................8 BALANCE SHEET...........................................................................................................................9 NOTES TO THE ACCOUNTS.................................................................................................10-12
1
**FRIENDS OF EAST SURREY HOSPITAL**
## **SIGNIFICANT INFORMATION**
## **Registered Charity Number 287535**
## **Trustees**
Under their Constitution the activities of the Friends are coordinated by a Committee of Trustees whose powers and responsibilities are defined in the Governing Document. The Trustees also decide on the general policy to be adopted in the pursuance of the objectives of the Friends. The Committee of Trustees during the financial year being reported on is set out below.
## **COMMITTEE OF TRUSTEES 2023**
Mrs Jo Sadler Chair Mrs Sue Brankin Hon. Treasurer - appointed at AGM 20.9.23 Mrs Tarn Shannon Hon. Secretary Mr Stephen Otterburn Hon. Treasurer - stood down at AGM 20.9.23
Ms Sere Davoudi appointed at AGM 20.9.23 Mr Roy Davies Ms Lisa Perowne appointed at AGM 20.9.23 Ms Denise Moseling appointed at AGM 20.9.23 Mrs Jackie Redman Mrs Sue Woodall Mrs Margaret Lydon stood down at AGM 20.9.23
The Chief Executive of East Surrey Healthcare NHS Trust also attends meetings by invitation.
**Principal Address:** East Surrey Hospital Canada Avenue Redhill, Surrey RH1 5RH **Solicitors:** TWM 45 West Street Reigate Surrey RH2 7FN **Bankers:** National Westminster Bank 39 High Street Redhill, Surrey RH1 1QN **Independent Examiner:** David Wheeler FCCA Cheeld Wheeler and Co. Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RH1 1RJ
2
**FRIENDS OF EAST SURREY HOSPITAL**
## **REPORT OF THE TRUSTEES**
The Trustees present their report and the financial statements for the year ended 31[st] December 2023 under the Charities Act 2011 and confirm that they comply with their constitution and the Charities SORP applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK (FRS102).
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
## **Registration**
The Friends of East Surrey Hospital are registered under the Charities Act 1960 and are affiliated to the National Association of Leagues of Hospital Friends, now known as “Attend”. Their registered Charity number is 287535.
## **Governing Document**
The Friends are governed by a written constitution which sets out the rules and objectives under which they may operate. This was adopted in March 1983 and approved by the Charity Commissioners in July 1983. There have been four amendments which have been notified to and approved by the Charity Commissioners.
## **Governing Body**
Trustees are elected at the Friends’ Annual General Meeting. Careful consideration is given to the appointment of Trustees and individuals are approached where there is a need for a particular skill. All areas of responsibility are adequately covered by the existing Committee of Trustees.
## **Election and training of Trustees**
There are nine Trustees of the Charity, all of whom are elected by the membership of the Friends. The ballot takes place at the Charity’s Annual General Meeting, which is held in September each year. Trustees are well briefed about the procedures and policies of the Friends of East Surrey Hospital. Additionally, each Trustee is issued with a copy of the booklet “The essential trustee: what you need to know, what you need to do” CC3, published by the Charity Commission, to provide a source of permanent reference. Trustees are also encouraged to attend external training courses, where this is considered appropriate.
## **Organisational Management**
The Trustees, who meet six times per year, are legally responsible for the overall management and control of the Friends of the East Surrey Hospital. The Trustees determine the strategic policy of the Friends and regularly review its operations.
## **Risk Management**
The Trustees are responsible for the risk faced by Friends, their Members and Shop Helpers. Risks are identified, assessed and controls applied throughout the year. The Trustees regularly carry out a review of the Risk Analysis of the Friends’ activities, so that preventative measures
3
**FRIENDS OF EAST SURREY HOSPITAL**
can be taken to minimise any area of risk to the Charity’s customers or to the Shop Helpers that are identified in this review.
## **REPORT OF THE TRUSTEES (continued)**
## **CHARITABLE OBJECTS, AIMS AND OBJECTIVES**
## **Objects**
The Friends are governed by a written constitution, which sets out the rules and objectives under which they may operate. Its charitable objectives are to supplement the service provided by East Surrey Hospital with monetary grants for the benefit of patients, staff and visitors.
## **Aims**
The Friends’ aim is to assist in promoting the health, comfort and welfare of the patients, their visitors and the staff of the East Surrey Hospital, by the provision of equipment, medical and otherwise, and amenities, by running a Coffee Shop in the Hospital and generally by supporting the charitable work of the Hospital.
## **Objectives and activities for the public benefit**
The Trustees’ objectives for the year were: -
- (i) Fundraising to enable the purchase of equipment and amenities for the Hospital
- (ii) To ensure the smooth running of the Charity’s Coffee Shop, in order to provide an efficient service to the Hospital’s community making available refreshments, reading matter and other useful items; to raise funds to support the Hospital.
- (iii) To recruit sufficient volunteers, in order to ensure that the Friends’ Shop is adequately staffed during their opening times
- (iv) To continue to support the charitable work of the Hospital
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Trust’s aims and objectives, and in planning future activities.
## **Powers**
Under the terms of the governing document, any monies and property of the Friends’ not immediately required for the purposes of the Friends’ may be held or vested in such persons as the Committee may from time to time determine.
## **Grant making policy**
The Trustees consider the approval of grants at their Committee Meetings following the receipt of their application form, countersigned by the duly appointed Hospital executives, in respect of submissions to the Charity. Grants are made to further the aims of the Friends’ to purchase equipment and amenities. The Friends’ do not support staffing costs or maintenance costs of equipment and amenities for the Hospital.
## **Volunteers**
The Trustees of the Friends are extremely grateful to the Charity’s Shop Helpers and Volunteers for their unstinting efforts. They give freely of their time in support of our objectives and are involved in a wide sphere of activities in operating the shop, fundraising and administration. To calculate a monetary value of their activities would not be practical.
4
**FRIENDS OF EAST SURREY HOSPITAL**
## **REPORT OF THE TRUSTEES (continued)**
## **REVIEW OF ACHIEVEMENTS AND PERFORMANCE FOR THE YEAR**
## **Organisational performance**
The shop re-opened on 5[th] June 2023 and generated takings of £51,115 and generated an operating profit of £24,513 in the six months to the end of the year.
## **FINANCIAL REVIEW AND RESULTS FOR THE YEAR**
Income for the year totalled £43,598 (2022: £2,362) including £24,513 (2022: NIL) from running the shop and donations and legacies of £17,870 (2022: £2,155). Grants to the hospital totalled £3,918 (2022: £2,777). The total results for the year were net income of £29,509 (2022: deficit of £2,351).
The reserves to carry forward are £177,788 (2022: £148,279). They will be used to fund further needs of the hospital, its staff and patients as required.
## **SIGNIFICANT GRANTS MADE TO THE HOSPITAL**
No significant grants were made to the hospital during the year.
## **RESERVES POLICY**
## **General reserves**
Reserves are built up in order to purchase expensive items of equipment every few years.
## **Bank and Cash Reserves**
As recommended by guidance from the Charity Commission, a cash balance is maintained in the Friends’ current bank account to cover the necessity for making alternative arrangements, in the event of any current supplier failing to continue providing an existing service.
## **FUTURE PLANS**
The Charity relies entirely on voluntary help for its success and hopes to continue to get the generous commitment from current volunteers and to recruit new ones to increase opening hours and raise more income to provide much needed equipment and facilities for the Hospital.
The Trust had allocated £250,000 to build a new coffee shop in a separate building located on the East entrance island. This has been reviewed in light of the hospital’s current financial status and the shop will now remain in its original location at the East Entrance of the hospital. The Charity will use a donation given to fund the fitting out of the proposed new building to refit the current shop to improve its wheelchair access and visibility from the East Entrance.
The Charity has introduced several new initiatives that will both increase income and provide a gratefully received service for staff, visitors and patients. These include seasonal gift stalls and a ward trolley which takes the coffeeshop goods around the wards and as well as a paper round for wards. The ward services are manned by hospital volunteers who are fully vetted. The Charity
5
**FRIENDS OF EAST SURREY HOSPITAL**
thank Joy Matthews, the Hospital Volunteers Manager and her volunteers for enabling this happen.
The Blood testing clinic is being relocated and its entrance will be next to the coffee shop, it is anticipated that this will increase sales.
## **INDEPENDENT EXAMINER**
A proposal for the reappointment of the independent examiner, Cheeld Wheeler & Co, who are willing to continue in office, will be proposed at the Friends’ Annual General Meeting.
## **REPORT OF THE TRUSTEES (continued)**
## **TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS**
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approved by the Trustees on 2024 and signed on their behalf by**
**Mrs J Sadler (Chair)**
6
**FRIENDS OF EAST SURREY HOSPITAL**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **FRIENDS OF EAST SURREY HOSPITAL**
I report to the charity trustees on my examination of the accounts of Friends of East Surrey Hospital for the year ended 31[st] December 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust’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 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 Trust 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.
David Wheeler FCCA – Independent Examiner
Cheeld Wheeler & Co. Chartered Certified Accountants Redhill Chambers 2d High Street Redhill Surrey RH1 1RJ
Date:
7
**FRIENDS OF EAST SURREY HOSPITAL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE**
|**YEAR ENDED 31 DECEMBER 2023**
**Notes**
**GENERAL FUND**
**INCOME**
Donations and legacies
2
Trading activities: shops
3
Investment income
4
**Total income**
**EXPENDITURE**
Charitable expenditure
5
Management and administration
6
Governance
7
**Total expenditure for the year**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**GENERAL FUND brought forward**
**GENERAL FUND carried forward**||
|---|---|
|||
|||
|||
The notes on pages 10 to 12 form an integral part of these accounts
8
## **FRIENDS OF EAST SURREY HOSPITAL**
## **BALANCE SHEET AS AT 31 DECEMBER 2023**
|**CURRENT ASSETS**
Stocks
Debtors
Cash at bank
**TOTAL CURRENT ASSETS**
**CURRENT LIABILITIES**
**Creditors:**amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**REPRESENTED BY:**
**General fund – unrestricted**|**Notes**
8
9
10|**2023**
£
3,739
438
176,446
180,623
2,835
177,788
177,788
177,788|**2022**
£
-
41
149,990|
|---|---|---|---|
||||150,031
1,752|
||||148,279|
||||£148,279|
||||£148,279|
There are no restricted funds
## **Approved by the Trustees and signed on their behalf by:**
**………………………… (Trustee** ) **………………………… (Trustee) Mrs J Sadler S Brankin**
## **Date:**
The notes on pages 10 to 12 form an integral part of these accounts
9
**FRIENDS OF EAST SURREY HOSPITAL**
## **NOTES TO THE ACCOUNTS FOR THE**
## **YEAR ENDED 31 DECEMBER 2023**
## **1** . **ACCOUNTING POLICIES**
## **Basis of Accounting**
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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The trust constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.
## **Income**
Subscriptions, donations and legacies are accounted for when received by the charity. Other income is accounted for on an accruals basis as far as it is prudent to do so. Income includes income tax recoverable.
## **Gifts in Kind**
The Charity receives the benefit of work carried out by volunteers.
## **Stock**
Stock is counted at the year end at selling price. This is adjusted to cost by deducting the average profit margin.
## **Taxation**
As a registered charity, the association is exempt from income tax and capital gains tax but not from VAT.
## 2.
|**Donations & Legacies**
Donations
Legacies|**2023**
**£**
6,840
11,030
£17,870|**2022**
**£**
2,155
-|
|---|---|---|
|||£2,155|
10
**FRIENDS OF EAST SURREY HOSPITAL**
## **NOTES TO THE ACCOUNTS FOR THE**
|**3.**
**4.**
**5.**
**6.**
**7.**|**YEAR ENDED 31 DECEMBER 2023 (continued)**
**2023**
**2022**
£
£
**NET INCOME OF TRADING**
**ACTIVITIES**
**Shop**
Turnover
51,155
-
Cost of sales
purchases
26,018
-
repairs and cleaning
-
-
(26,018)
-
Gross profit
25,137
-
Administrative expenses
(596)
-
Bank charges
(28)
-
Operating profit
£24,513
-
**2023**
**2022**
£
£
**INVESTMENT INCOME**
Interest received
1,215
206
**DIRECT CHARITABLE**
**EXPENDITURE**
During the period, the cost of items reimbursed and due to the hospital for equipment and other
items totalled £3,918 (2022: £2,777).
**MANAGEMENT AND ADMINISTRATION**
**2023**
**2022**
**OF THE CHARITY**
£
£
Insurance, printing, book-keeping and general
admin
8,897
1,286
**GOVERNANCE COSTS**
**2023**
**2022**
£
£
Independent examiner's fee
750
650
AGM costs
524
-
£1,274
£650|-
-||**2022**
£
-
-|
|---|---|---|---|---|
|||||-
-
-|
|||||-|
|||||**2022**
£
206|
|||||**2022**
£
650
-|
|||||£650|
11
**FRIENDS OF EAST SURREY HOSPITAL**
## **NOTES TO THE ACCOUNTS FOR THE**
## **YEAR ENDED 31 DECEMBER 2023 (continued)**
|**8.**
**DEBTORS**
Accrued shop income
VAT recoverable
**9.**
**CASH AT BANK**
Bank current account
Bank deposit account
**10.**
**CREDITORS: amounts falling due within one year**
Trade creditors
VAT
Other creditors and accruals||
|---|---|
|||
## **11. FUTURE COMMITMENTS**
The Friends regularly appraise the requests for capital equipment and other expenditure from the Hospital and the total committed to but not yet invoiced is NIL.
## **12. VOLUNTEERS**
The Volunteers provide their time freely in support of the charity. It is impractical to provide an estimate of the value of the service that they provide to the charity.
Travel, parking and other expenses of £Nil were reimbursed to the volunteers during the year (2022: NIL).
## **13. TRUSTEES’ EXPENSES**
During the year the trustees claimed a total of £1,821 (2022: NIL) for expenses incurred by them on behalf of the charity.
## **14. RELATED PARTY TRANSACTIONS**
There are no related party transactions that require disclosure.
12