THE LEAGUE OF FRIENDS OF
SALISBURY HosprrAL
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
CHARITY NO: 298726
CONTENTS
Pago
Legal and administralNe Information
TTU5tees annual report
RetK)rt of the independent examiner
Statement of financial activities
Balance sheet
Notes fomiing part of the financtal statements
8-14
FLETCHER & PARTNERS
CHARTERED ACCOUNTANTS
SALISBURY

Pag8 1
THE LEAGUE OF FRIENDS OF SALISBURY HosprrAL
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023
Roglst8r8d Charlty nUM￿r
298726
R¢gi$ter¢d Address
Salisbury Dislrict Hospital
Sallsbury
SP2 8BJ
Trustè8s
B Benley
G Blenkinsop
N Brookes
J Dalton
C Goodyèar
T Grant Ivice Chalmian)"
A James (Treasurer}
M Monnirwn (Chaim18n)
A Rl¢kett$
L Self
R Ta￿Or
G B Todd (WI￿ Chalrman)"
(resigned 21 June 20231
D Stratton (Chaimi8n until 20 September 2023)
. Wi¢e Chalrman charwJed on 21 June 2023
(reslgned 27 S8plomb8r 20241
(apsy)inted 20 Sept8mbèr 2023}
Socretary
Ecox
SollcltOTS
T￿thoW8n$
London Fioad Offlc& Park
LondDn Road
Salisbury
SP13HP
Independent Exarnlner
Mr G DThomas FCA
Fletcher & Pathers
Crown Chambers
Bridge Street
Salisbury
SP12LZ
Banker¥
Lloyds Bank PLC
38 Blue Boar Row
Salisbury
SP11DB
Insurance Agent
Attend
11-13 Cavendish Square
London
W1GOAN

Page 2
THE LEAGUE OF FRIENDS OF SALISBURY HosprrAL
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trusltres p￿Sent this report together wlh the finanual slalements of the Charity for the y8ar ended
31 December 2023. The financial statements hav8 been prepared in accordance with the accounting
policies set out on pages 8 and 9 and comply wilh Ihe Charity's governing d￿UThent, the Charities Act
2011,the Financial Reporting Standord applicable in the United Kingdom and Republic of Ireland IFRS
1021, and Accounting and Rep¢rting by Charities.. Statement of Recommended Pracllc6 appllcable lo
charities preparing their accounts in accordance wlh the Financ(al R8POrtlng Standarcl applicable in the
UK and RepublK of Ireland effective from 1 January 2019..
STRUCTURE, GOVERNANCE AND MANAGEMEKr
The Charity is an unlncorporated association founded In 1954. The po5ent governing document is the
Constitution dated 27 May 2008, as amende(l on 2 December 2008.
Trustees
Trustees are appointed at the Annual Gener81 Meeting but may be co-opted durlng the
2r to serve until
the next meeting. As part of the revision of the main objects clause of the conslTtution,
Dur Iruslees hav8
lo retire by rotation (althou
h, the
an be re-elecledl and four elected. A new chairman has lo. also, bg
elected. The constit￿]0￿ al
ows fi
en trustees.
The Charity Seeks to appoint trustees with a wde range of talents to assist in achlgvlng Ils obJecllves.
Organlsatlon
The trustees meet fomially four times a year with infomial meetings between some or all of them a$
reqU￿ed.
Th& subsidiary company, Salisbury Hospllals Friends Shop Limit￿. runs the shop at Sallsbury District
Hosp5tal and donatss any profits to the Charfty.
Risk Management
The Trustees consid8r the major risks which th8 Charity lace and confimi that systems have been
developed lo monitor and control these Nsks lo mitigate any impact they may have on the Charity in the
future. In particular they monitor the perfO￿an￿ of the Shop by means of three-monthly trading roports
and by the board of tho company beirtg wholly comprised of trustees of the charity.
OBJECTS AND ACTIVITIES
The object of the Charity shall ￿ lo relieve patients and fomier patients of the Salisbury Hospltal and
other Heatth Care facilities wthin the local area served by that Hospital who a￿ sick, convalescent.
disabled, handicapped, infirrn or in need of assistan￿ and gonerally ID support the charrtable work of the
Hospital and the Health Care facilities within the local area.
In exercising their powers or duties, th6 Trustees have (#)mplled wtth thelr duty to have due regard tri the
guidance publlshed by the Charity Commission on public benefft.
In ord8r lo further these objects, the Charity promotes ils name in order to encoura9e grfts and1ega¢io5, It
has stron
Through t
links wlh the Hospital and makes departments abyare of Ihe potentsal availabilty of funds.
e subsidiary company, rt niTIS a shop at the Hosprtal.

Page 3
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
ACHIEVEMENTS AND PERFORMANCE
Direct cost of grants made during the year totalled £38,207 (2022 £44,855). Thls year the major grant was for a
Strob8 Light Source for the Speech and Language Department.
FINANCIAL REVIEW
The Charitls income is derived from three main sources ".
Subs￿￿ptlonS and donallons
L¢ga¢les
Income from investments
The Charitls total income in 2023 vras £56,080 {2022 £40,965} including £nil legacy income12022 £5,191).
Total expenditure was £42,62812022 £49,447), of which the éirect cost of charitabl8 activi1188 totalled £38,207
(2022 £44,855). Ninoty two percent of the cosl of charTtable activitses12022 930fi) vras spent directly on grants
made lo institutions supporbng patients and former patients of the Salisbury Hospital and other Health Care
facilities wthin the local area. The surplus for the year before net gains and losses on investments was £13,452
12022 deficit £8,482).
In 2023 the turnover of The Salisbury Hospitals Friends Shop Limited was £78.764 {2022 £57,900} and profit
for the year was £44.959 (2022 profit of £31,498} . The total of gift payments to The League of Frier)ds of
Salisbury HOSp￿al was £47.(JJO (2022 £28,OiKJ}. For further details refer lo Note g of the accounts.
Investment Pollcy
The Irustees invest for low risk and maximum incom8, through fix￿1 t￿M d8posits and collective investment
funds..
R9$9rvg8 Policy
The trus19es seek to hold suFficient reserves to meet expected Gommitments for the ensuing ￿e1ve months and
where applicable to build up funds towards planned major charitable expenditure. The balance on the
Unrestricted Fund al the end of the year st(M)d at £261.46712022 £239,959) and the balarwE on the RestriGled
Fund stood at £1,16512022 £1,165>. Funds held in the Restrided Fund were spe¢ifi¢ally donated towards the
cardiaclcoronary care untl.
PLANS FOR FufuRE PERIODS
The Charity will contlnue to encourage sources of funds and to spend on its objectives as nee(led and posslble.

Page 4
THE LEAGUE OF FRIENDS OF SALISBURY HosprrAL
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
(continued)
TRUSTEES, RESPONSIBILrriES IN REiATION TO THE FINANCIAL STATEMENTS
The Iruslees are responsible for prnparing the Trustees. Annual Report and the financial slalemenls in
accordance with applicable law and United Kingdom A¢¢ounUng Standard$ {Unlted Kingdom Generally
Accept8d Accounting Practic8).
The law applicable to charities In England and Wales requires the chartty trustees to prepare
Inancial slalemenls for each year which give a true and fair view of the slate of affairs of the
charity and of the incoming resources and application of resources, ol the charity for that period. In preparing
the financial ststem8nts, th8 truslees are required to".
5eleGt suilable a(xounting policies and appty th&m consist8nty,'
obseTV8 the methods and principles in the applicable Charities SORP..
make juégements and esUmates that are reasonable and prudenL
State whether applicable a¢¢ountlng standards have been followed, subject to any material
departuies that must be disclosed and explalned in the financial statements..
prepar6 Ihg financial statements on the going ¢oncem basis unless it Is Inappropriate lo
pr8sume that the charity will continue in busln&ss.
The trustees are responsible for keeping proper accounting re¢ords thal dls¢lose wllh reasonable accuracy at
any time the fina￿la1 posilion of the chanty and enable them to ensure that the financial statements comply
with the Charities Act 2011, the applicable Charlties {Accounts and Reports) Regulations. and the provisions
of the charlly's schemes. They are also responsible for safegLJarding the as5els of the charlty and laklng
reasonable steps for the prtvenlion and detection of fraud and other irregularities.
Approved by the Board of Trustees on 301h October 2024
and signed on thelr behalf by A James ffreasurerl

Page 5
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
I report to the Iruslee$ on my examlnatlon of the financial Statements of The League of Frfend$ of Sallsbury
Hospita11th8 Charity) for the year ended 31 December 2023, which are set on pages 6 to 14.
Responsibilities and basis of report
As the charity trustees of th8 Charity you are r8sponsibl8 for the prepara￿n of the financial statements in
accordance wlh the requirements of the Chartties Act 2011 ('the Acf).
I report in respect of my exaTnination of th& Chariws financial statemeni3 carried out under section 145 Df the
2011 Acl, and in carTring rny examination I have folllwded all the applicable Directions gNen by the Charity
Commission under section 145(5llbl of the 2011 Act.
Independent examlnofs statemont
I have completed my examination. I confirm that no material matters have come to my attention In connection with
th8 examination giving m8 caus8 to b81i8V8 that in ary mal6rial respect:
{1) accounting records were not kept in respect of th8 Charity as required by section 130 of
the Act.. or
(21 the fina￿al statements do not accord wth those re¢ords,' or
(31 the financial State￿entS do not (xjmpty wth the applicable requirements Concerning the form and conl8nl of
financial slal8ments sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statement5 gwe a'tNe and fair vi* which is riot a matter considered as part of
an independent examination.
I have no concerns and have come auoss no other matters in connection ¥￿th the examination to which allenlion
should be drawn in this report in order to enable a proper understanding of the financial slalements lo be reached.
Signe
Geoffrey Thomas
Mr G D Thomas FCA
Fletcher & Partners
Crown Chambers
Bridge Street
Salisbury
SP12LZ
Date:
30th October 2024

PwJ8 6
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrostrktgd Rgstrlctod
Funds
Funds
Total
2023
Total
2022
INCOME FROM:
Donallons and 18gad8S
Investments
5,S35
5,635
50,445
11,617
29,348
TOTAL INCOME
S6,080
56,080
40,965
EXPENDITURE ON:
Fundralslng ￿St$
Grants mado
1,224
41,404
1,224
41,404
1,462
47,985
TOTAL EXPENDrruRE
42.628
42,628
49,447
NET INCOMEIIEXPENDITURE)
baforè nat gainsllloss&sl Dn inv8stm8nts
13.452
13.452
18,4821
Net rèallsed galns / Ilossèsl on Investments
Net unrgalised gainslllossosl on investments
820
7.236
7.236
19,8121
NET INCOMEI(EXPENDITUREI AND
NET MOVEMENT IN FUNDS
21.508
21,508
118,2941
RECONCILIATION OF FUNDS:
Total funds brO￿htfOrwayd
14. 15
239.959
1.165
241,124
259,418
Total fund8 Carrled forward
14, 15
261,467 £
1,165 £
262,632 £ 241,124
The notes on pages 8 to 14 fonn part ofthese aco)unts

Pay& 7
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
BALANCE SHEEr
AS AT 31 DECEMBER 2023
Note
2023
2022
FIXED ASSETS:
Investments
197,284
189,749
CURRENT ASSETS:
Debtors
Cash at bank and in hand
TOTAL CURRENT ASSETS
10
594
135,981
136.575
837
96.779
97.616
LIABILITIES:
Creditors: amounts falling due
thln one year
11
(71.227)
{46.241
NET CURRENT ASSETS
65.348
51,37S
TOTAL ASSETS LESS CURRENT LIABILrriES
262,632
241,124
Creditors.. amounts falling due
in more thall one year
12
TOTAL NET ASSETS OR LIABIL ￿lEs
262.632
241,124
THE FUNDS OF THE CHARITY:
Restrl¢tad In¢om& funds
14
1,165
1,165
Unrestrlcted funds
15
261,467
239,959
TOTAL CHARrrY FUNDS
262,632
241,124
Approved by the Board of Trustees on 30th October 2024
and signed on Iheir behalf by A James (Treasurer)
The notes on pa&￿S 8 to 14 form part of these a(xounts

Page 8
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. PRINCIPAL ACCOUNTING POLICIES
a) A¢countlng conventlon
The finarcial statements of the Charity aro prepared in accordance with the Ststernenl of Recommended
Practice.. Accountlng and Reporting by Charities preparing tkneir accounts with the Finarfial Reporbng
Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1 January 2019, Ihp
Finan¢lal Reporting Standard applicable in the Uniled Kingdom and R8public of Ireland (FRS 1021 and Ihg
Charities Act 2011. These financial statem8nls are drawn up on the historical c051 accounting basi5 Wlth
items recogni8ed at cost or transaction valu8 unless oth8rws8 slated in the rel6vanl notels) to these
financial slalements.
The Charlty constitute8 a public benefit entity as defined by FRS 102. The Charfty is an unlncorporaled
association founded in 1954. The present goveming document is the Constitution dated 27 May 2(M)8, as
amended on 2 December 2(KJ8.
The Iruslees consider that there ar8 no material uncertainties about tho Charity's abilty to coritinue as a
going concern. With respect to the next reporting period, year ended 31 December 2023, th8 most
signffiGanl areas of uncertainty Ihat affect the carrying value of assets held by th8 Charlty ar8 the levels of
return on inveslrnent and the perfomiance of investment mark8ts.
bl Funds structure
Unrestricted funds comprfse those fiJnd8 which the trustees are free ID use In actordance with the charltabl6
objects.
r<8slricted funds ar8 fvnds whi¢h are to be used in accordance with specific restrirtions imposed by tho
donor.
c) Incom8 rBcognltlon
All incomin
resources are accounted for when the charty has entitlement to the income, there is SLrffici6nt
certainl
receipt and so it is probable thal the income will be recèlved. and the amount of income
receiva
e can be measured reliably. Donations are recogni5ed when rec2ived. For legacies, entillernenl is
taken a5 the eadier of the d8te on which the estate is finalised or when a distribution is recelved from the
eslatg. Whgre rnalerial legacies have been notrfied but the rgquirements of income recognrtion hav8 not
been mel, the details of the legacy are disdosed. Gfft aid receipts from the subsidiary are accounted for as
investment inctsrne (distributions to the owners) and recognised Nthen they beGome legally payable.
d) Exp8nditurB recDgnition
Liabilities are recognlsed as expendtture as soon as there is a legal or constructive obligation comrnilling the
charity to that expendtture, it is probable that setllemenl will be required and the amount of the obligation can
be measured reliably. All expenditure is accounted for on an accnjals basis.
Grants rrade are recognised when the offer to contribute towards the cost of purchasing an item of
equipmenl or a service Is conveyed to the recipient. providing the amount ¢2n be measur8d reliably al that
point. If the amount ¢annot be determined reliably at Ihat point tho grant is recognised when the ben8ficiary
requesls the funds lo be paid over.
e} Support costs
Support costs have been dtFferentiated between ￿vernance costs and other supwrt costs. Governance
osls comprise all costs involving the public accountability of the charity and its compliance with regulation
and WDd pracli(x. These costs include costs related to the independent examination.
n Charftable activities
Costs of Charitable a¢tMle$ indude grants and support costs.

Page 9
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. PRINCIPAL ACCOUNTING POLICIES (Contlnued)
g) Flxgd Ass?t Invgstmgnts
Investments in ChaTitable common investment funds are initially wognised al their transaction cost and
subsequently measured at fair value at the Balance sheet date. Investment gains and losses, whelh8r
realisèd or unrealised, are combined and shown in the heading 'Net gainsjllosses) on investments, In the
Statement of financial activities. The investment in the subsidiary is Stated at historical cost.
h} Reallsed galns and losses
Al gains and losses are taken lo the Statement of Finawal Actiwties as they arlse. Realised gains and
losses on investments are calculated as the difference belween the sale proceeds ane opening Market
value lor purchase dale rf lalerl. Unrealised gains and losses are calculateé as the difference between
the Tnarket value at the year end arHI opening market value lor purchase date rf later).
il Debtors
Debtors are recognised at the aTnounts the charity anticipates it wll receTge from a d&bl or th8 arnounl It
has paid in advance for goods and servrces.
J) Cash at bank and In hand
Cash at b8nk and in hand indudas cash and cash on d&poslt wllh a short maturity of less than thrae
months.
kl Llabllltles
Liabilities are recognised at the amounts the charity anticipates li wll pay to settle a debt or the amount il
has recelved as an advance payThenl lor goods or SeTvices it must provide.
l) Non consolldatlon of 8ubsldlary
The total gross income of the charity and tis subsid￿ry, Salisbury Hospitals Friends Shop Ltd, is below
the 51alulory threshold for preparing consolidated accounts. The charity has therefore not prepared
consolidated accounts. The results and reseTves of the Subsidiary company are disclosed in NDle 9.
ml Financial instruments
The charity only ha8 financial assets and liabilities of a kir￿ that qua;fy as basic financial instruments.
Llsled InvestTnents are initially recogiised al their transaction value and subsequenuy measured al their
falr value. All the other financial instruments are Inrtially recognised at tr8nsactiorb value and
subsequently measured at their setuement value.
2. INCOME FROM DONATIONS AND LEGACIES
2023
2022
Subscriptions and donations
Donations in memory
Legacies
5,635
6,426
5,191
11,617
5,635 £
3. INCOME FROM INVESTMEKrs
2023
2022
Investment in(xJme
Divid8nds and interest
Salisbury Hospital Friends Shop Limited - grfl aid receipts
3,445
1,348
47,000
28,000
50,445 £ 29,348

Page10
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FUNDRAISING EXPENSES
2023
2022
Investment management expenses
1,224
1,224
1,462
1,462
COST OF GRANTS MADE
2023
2022
Grants mad& {dI￿cl ￿Sts}
Support costs
38,207
3,197
41,404
44,855
3,130
47,985
(Note 6}
Al grants made in 2023 and 2022 were to Salisbury NHS Foundation Trust.
SUPPORT COSTS
Total
Goveman¢o Other support Support costs
¢osts
costs
2023
THIS YEAR
Administrative costs
Independent examinerfs remuneration
1.685
1,685
1,512
3,197
1,512
1,512 £
1,685
LAST YEAR
Total
Govemance Other support Support costs
2022
Adminislralive Bosts
Independent examin6V5 remuneration
1,060
1,060
2.070
3,130
2.070
2,070 £
1,060
INDEPENDENT EXAMINER'S REMUNERATION
2023
2022
Net Incornellexpenditureifor the year L% stated after chargirvJ:
. Independgnt examiners, reTnuneralion
for independent examination SeNi￿S
for other services
800
712
1,512
1,270
2,070
RELATED PARTY TRANSACTIONS, TRUSTEES. EXPENSES AND REMUNERATION AND KE
MANAGEMENT PERSONNEL
The Iruslees received no reMUnera￿On or other beneffts (2022 - £nill and were not reimbursed for any of their
expenses In the year {2022- £nil>.
The charity Gonsiders its key management ￿rSonnel comprise the trustees.
During the year the charty had a current account vith its wholly ovmed subsidiary Salisbury Hospitals Friends
Shop Lim led. At 1 January 2023 the charlly wa5 owed £636 by th8 subsidiary. Donations to the value Df £466
were re¢elved In the shop for the benefit of the charty which were debited to this account. The balance at the
year end on the cu￿ent account was £nil as the subsldEary paid all funds due lo the charity by the year end.
The lotal of all gift aid receipwinveslment income from the subsidiary to th8 charTty in the year was £47,000
(2022 - £28,000}.

Page11
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCtAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
g. FIXED Ass￿ INVESTMENTS
Charitable
antt collgctlvo
Investment
funds
at valuation
Inv¢stment In
subsldlary
at cost
Cash
deposits
Total
Cost or valuallon as at 1 January 2023
Additions
Disposals proceeds
Galnl(lossl in the year
Cost or valuatlDn as at 31 D8C8mber 2023
122.808
26.970
(26,671)
7,236
130.343
66.939
189,749
26,970
(26.671 J
7,236
66,939 £ 197,284
Inve8tment In subsidiary
Thg charity the whole of the ordinary share capitsl. consisling of 2 ordinary shares of £1 eath, of Salisbury
HDspiL91s Friends Shop Limited, which is incoTPOTaled in the UK Ictsmpany number 023176351 . The address of
its registered office is Crown Chambers. Brldge Street, Sallsbury. Wiltshire, SP1 2LZ.
The principal a¢tivty of the company is th8 operation of a shop at Salisbury Di8tricl Hospltal. the profits of which
are paid to th8 oharity.
The shop provides a presence in the hosprtal that vthld othe￿Se be lacking and which, th8 trusle8s believe,
has contributed slgnlfl¢anly to the Wuesl of legacies lo the charity over the years.
The assets and liabililles of the subsidiary wer8..
2023
2022
Tangible fixed assets
Current assets
2,283
1,351
13,800
16,299
16.083
17,650
{2,3101
{1,8361
13,773 £ 15,814
Creditors., amounts falling due wthin one year
Representing..
Share capital (allotted, called and fulty paid)
Profil and loss account
13,771
15,812
13,773 £ 15,814
The summarised results of the subsidlary were:
2023
2022
Tumover
Expenditure
PTofitl(Lossl for the year
78.764
57,900
133.805}
2e,402)
44,959 £ 31,498
Glft aid donation to parent charity
47,000 £ 28,000
Charftable common investrnont funds and collectlve Investment funds
Th8 investments are Ca￿led at their fair value The basis of fair value is equivalent lo the market value. using the
bld price. The main risk to the Charity from financial instruments lies in the combination of uncertain inv651menl
markets and volatlllty in ￿eld.
Cash deposlts
Natlonal Savings Income Bond
CAF Fixed Term Deposit
2023
2022
42,000
42,000
24,939
24,939
66 939 £ 66 939

Pag8 12
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
10. DEBTORS
2023
2022
Amounts owed by subsidiary
Prepayments and accrued income
636
201
837
594
594 £
11. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2023
2022
Aocruals for grants paydble
Other accruals and defe￿ed incom&
68,275
2,952
71,227
44,801
1,440
4e,241
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2Q23
2022
AGGruals for grants payable
13. MOVEMENT IN FUNDING COMMITMENTS FOR GRANTS DURING THE YEAR
Grant commllments recognised as al 1 January 2023
New grant ctsmmttments charged to the SOFA in year jsee Note 41
Grants paid during the year
Grant commitments recognised as at 31 Decembor 2023
44,801
38,207
14,733
68,275
14. MOVEMENTS ON RESTRICTED FUNDS
Cardiacj
coronary care
unil fund
THIS YEAR
Total
Fund balances a11 January 2023
Income
Expendtture
Fund balances at 31 December 2023
1,165
1,165
1.165
1,165
Cardlaclcoronary care unlt fund - These futmls were donated specifically towarés the cardlad Coronary
care unil.
Cardiacl
coronary care
unit fund
LAST YEAR
Total
Fund balanGe5 at 1 January 2022
Income
Expenditure
Fund balances at 31 December 2022
1,165
1,165
1,165
1,165

Page13
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15. MOVEMENTS ON UNRESTRICTED FUNDS
THIS YEAR
Fund balances at 1 January 2023
Income
Expenditure
Gainllloss) in the year
Fund balances at 31 0￿mber 2023
239,959
56,080
{42,628)
8,056
261,467
LAST YEAR
Fund balan￿$ al 1 January 2022
Income
Expenditure
Gainl{lossl in the year
Fund balances at 31 December 2022
258.253
40.965
(49,447)
9.812
239,959
16. ANALYSIS OF NET ASs￿s BEIWEEN FUNDS
At 31 December 2023
Unrestrlcted
Funds
Restrfcted
Funds
Total
2023
Flxed asset invèstments
Current assets
Debtors
Cash at balk and in hand
Creditors.. amounts falling due
within one year
197,284
197,284
594
135,981
171,227)
134,816
(71.227)
1,165
261,467
1.165
262,632
At 31 Decemb9r 2022
Unrestricted
Funds
R8strlcted
Funds
Total
2022
Fixeé asset Investments
Curr8nl assets
Debtors
Cash al bank and in hand
Creditors.. amounts falling due
within one year
189,749
189,749
837
95,614
(46,241)
837
96,779
{46,2411
1.165
239.959
1.165
241,124

Page14
THE LEAGUE OF FRIENDS OF SALISBURY HOSPITAL
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
17. FINANCIAL INSTRUMENTS
Notes
2023
2022
Financiaf assets measured at fair value through profrt and loss..
Investments helé at fair value
130,343
£130,343
122,808
£122.808
Income, expense, gains or losses, includir4J changes in fair value, reCognis￿l on..
Gainsl{L05se5) on Financial assets
measured at fair value
Inv8stmenl income {dividends)
8,056
19,812}
3,445
£11.501
1.348
8,464
18. CONTINGENT ASSET
In 2019 the charity was notified of a legacy in which ft was bequeathed a share of a property together ￿th
one other beneficiary. 11 has now been confirmed that the chariV5 total share is 100Yo after the other
benefiGiary renounced their share. The legacy is subject to the interest of a Ilfe tenant and is not recognised
In these financial stalem8nls.