REGISTERED CHARITY NUMBER: 501058 Trt45tee$' Report and Unaudlted Flnancl•l Statements for thè Year Ended 31 March 2025 Sandw•ll Hosplt•l League of Frfends Dalton Pardoe LlmSted Chartered Accountsnts 794 Hlgh Street Klngswlnford West Mldlands DY6 8BQ
Santhwell Hosplial League (rf Fflends Contents of the FlThand•l Statements for the Year Ended 31 Marth Z025 Page Trustees, Report Independent Examlnerfs Report ststement of Flnandal Acilvitles ststenwnt of Flnandal Posltlon Notes to the Flnandal statements 6 to 9 io
Sandwell No51 League d Frlends for the Year Ended 31 M•rth 2025 The trustees present thelr report wlth the finarKlal ststements of the charlty for the year ended 31 March 2025. The trustees have adopted the provisions of Accountlng and Reportlng by Charities: Ststement of Recommended Practlce appllcable to charities preparing thelr accounts In accordance wtth the Flnandal Reporting Standard applkable In the UK and Republlc of Ireland {FRS 102) leffectl¥e I January 2019). Oblectlves and alms The charltvs oblectlves a:_ To ielleve patlents of Sandwell Hospitsl WI a stcl dtsabled, handlcapped of Inflnn and generally to support the charitsble work of the Sandwell Hospltal and Sandwell Cornrnunlty Nurses. It dellvers Its publlc benefft by operntlng a soley volunteer stsffed shop In the maln receptlon of the hospltal whkh sells confectlonary, drlnks and personal Items. The proffts from the shop fund a grnnt makln8 programme for the wards and departments of the hospltsl. The shop bs open 365 days each year and Is used by anybody WI enters the hospltal whether they are patlents. sttff, Vlsltors or contractor5. SJfeguardln8 The charlty has young persons and aduft safe8uardSn8 polkles In plKe. Volunts•rs The charlty has ovef fifty volunteers. New volunteer5 I provlded wlth sultable tralnln8 and supeThlslon. The charlty openly welcomes enqulrles from any member of the publk to become a volunteer. ACHIEVEMENT AND PERFORMANce Achlevements and Performance Durln8 the year, the openlng hours of the shop have been contlnued to meet the hosplkl's needs. The shop aFso opens on Chrlstmas Day. At weekends and bank holldays and late openlngs. the shop fvnctbons as an unofflclal hospltal receptlon as the offlce hospltsl receptlon Is closed those tlmes. FINANCIAL REVIEW The flnanclal statements for the ye•1 show the charlty's shop to have •chle%d a rn0ver of E49.104 net of VAT (2024: £83,036). Requests for 8rants Ire submltted by SWBH are consklered by the trustees of the charlty and monles are pald out on recelpt of the Involce for the sanrtloned amount. Grants made In the year under revlew totslled £NII { 2024 '. £10,128). Legacy Income of £14.197 was recel¥ed In the •T tryether wlth deposlt account Interest of £379 resuttlni In total Income of £63,6801£83,328 . 2024). Income exceeded expendlture by £14.682 In the year under revlew ( £7,954 excess of expendlture over Income .' 2024) wlth the result that funds Increased over the ye•r from £32.170 as at 315t March 2024 to £46,852 as at 31st Wrch 2025. FUTURE PLANS The charlty wlll operate for as long 3$ It ts needed. Sandwell Hospltal whlch b part of Sandwell and West Blmiln8ham Mealth Authorlty Is 801n8 through a change process due to the ¢onstruction of the Midland Metropolitan H05pltal ID Smethwlck. The wor of the hospltal wlll alter but It Is not yet posslble to asss the Impact of thts on the chaflty. STAUCTVRE. GOVERNANCE AND MANAGEMENT The charlty has 9 tnjstees, who are drawn from the general membershlp of the chartty's volunteers who are all members of the local communlty. A member of the hospltal staff provldes Infornl athike on requests for grants to fvnd the purchase of medlcal equlpment. The Board of Trustees Is aware of the recommend•tiODS of the CrIty Commlsslon and follow these on all occasions. The Board recelves operatlonal reports, revlews its flnances and recelves requests for grants at each of Its meetln8s. Meetln8s are held at the hospltal durlng the evenlng. Flve Board meetlngs and an Annual Generdl Meetln8 Thre held durln8 the year. The charlty's affalrs are largely gthrned by the Chafftles Act 2011 and the Value Added Tax Art 1994. The charlty was reglstered on 26 Au8USt 1971. Its GovemSng document Is a Constitutn adopted on 7 July 1971 and subsequently amended on 2 Aprll 1981 and 24 June 2013. Page I
Santhwll Howtsl Lea8ue of Frfends forthe Year Ended 31 Marth 2025 REFERENCE AND ADMINISTRATIVE I>ETAILS Re8lstered Charfty numb¢r 501058 Prfnclpal addr• Sandwell Hospital Lyndon West Bromwkh West Mldland$ 87148S Tnmtees Mrs J L)evaney . Secretsry Mrs S Jaundrlll Mrs B Llsslmore - Ass. Tre•surer J Stockam Mrs J Cuttlng - Wce Chalrperson Mrs P Gohel - tschalrperson Mrs C Whlttln8ham - Colhalrperson Mrs G 8•tes TJ Fosey- Treasurer (deceased 15.S.251 Mrs J 8el8hton Independent Examlfter Dalton Pardoe Llmlted Chartered Accountants 794 Hlgh Street Kln8swlnford West Mldlands DY6 88Q Approved by order of the board of twstees on 11 Juty 2025 and sl8ned on its behalf by: Mrs Cwhlttlnaham - Co<halrperson - Trustee Page 2
Independent Examiner's Report to the Trustees of Sandwell Hospital League of Friends Independent examlner's report to the trustees of SandwelS H05Pltal League of Frlends I report to the charity trustees on my examlnatlon of the accounts of Sandwell Hospital League of Friends (the Trust) for the year ended 31 Marth 2025. Responsibllitles and basis of report As the charity trijstees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust's account5 carried out under Section 145 of the Act and in carrying out my ex3mination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent examiner's statement I have cornpleted my examination. I confirm that no material matters have come to my attentlon In connection with the examination giving me cause to believe that In any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concefning the form and content of accounts set out in the Charitie5 (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 concern5 and have come acr055 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 account5 to be reached. Mr C Dalton FCA Dalton Pardoe Limited Chartered Accountants 794 High Street Kingswinford West Midlands DY6 8BQ Date: Page 3
Santh*ell Hosplial iea8ue of Frfends forthe Year Ermled 31 March 2025 31.325 Unrestrfrted fund 31.3.24 Total funds INCOME AND ENDOWMENT5 FROM Donatlons and 14,197 Other tradlni actlvltles Investment Income 49,104 379 83,036 292 Tot•1 83,328 EXPENDITURE ON Ralslng funds 47,928 79,723 Ch•rltable actlvltles - Expendlture L070 11.559 Totsl 91,282 NET INCOMEIIEXPENDITUREI 14M2 17,9S4) RECONauATION OF FUNDS Total fvnds brou8htforward 170 40,124 TOTAL FUNDS CARRIED FORWARD 46J52 32,170 The notes form part of these financlal statements Page 4
5andwell Hospltsl League of Frlends StaterneDt of Flnandal Posltlon 31 March 2025 31.3.25 Unrestrlrted fvnd 31.3.24 Totsl funds Notes CURRENT ASSETS Stocks Cash at bank 1.866 45.824 2,839 30.371 47.690 33,210 CREDITORS Amounts falllng due wlthln one year io 1838) (1.0401 NETCURRENT ASSETS 32,170 TOTAL ASSETS LESS CURRENT LIABILMES 46.852 32,170 NET A55ETS 46.852 32,170 FUNDS Unrestrlcted funds: General fund li 4652 32,170 TOTAL FUNDS 46.852 32.170 The financlal statements were approved by the Board of Trustees and authorfsed for Issue on 11 July 2025 and were slgned on behalf P Gohel - Co-Chalrper50n- Trustee The notes fomi part of these flnancial statsments Pa8e 5
Sandwell Ho$tal League of Frlends Notes to ihe Flnancial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basls of preparlng the flnanclal statements The ftnanclal statements of the charity, whlch Is a publlc benefit entlty under FRS 102, have been prePad In accordance wlth the Charltles SORP IFRS 102) 'Accountlng and Reportlng by Charltles: Statement of Recommended Practlce appllcable to charities preparSng thelr accounts in accordance wlth the Flnanclal Reportln8 Standard appllcable In the UK and Republlc of Ireland {FRS 1021 leffectlve l January 2019),, Financlal Reporting Standard 102 Yhe Flnancial Reportlng Standard appltcable in the UK and Republlc of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost conventlon. lftcome All Income Is recognlsed In the Statement of Flnanclal Artl¥ltle5 once the charlty has entitlement to the funds, It Is probablè that the Income will be received and the amount can be meawred lIably. Expendltyre Liabllitles are recogn15ed as expendlture as soon as there Is a le8al or constructlve obll8atlon Comm1n£ the charlty to that expenditure, bt is probable that a transfer of economlc benefits wlll be requlred In settlement and the amount of the obllgatlon can be measured lIably. ExpendItU Is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be dlrectly attrlbuted to partlcular headlngs they have been allocated to artfvlties on a basis consistent with the use of resources. Stocks Stocks are valued at the lower of cost and net reallsable value. after maklng due allowance for obsolete and slow movlng Items. Taxatlon The charlty Is exempt from tax on Its charitsble actlvltles. Fund accountln8 Unrestrlcted funds can be used In accordance wlth the charltable objectlves at the dlscretlon of the trustees. Restrirted funds can only be used for partlcular restrfcted PUfpose5 w5thln the objects of the charity. Restrictions arise when speclfied by the donor or when funds are ralsed for partlcular restrkted purposes. Further explanatlon of the nature and purpose of each fund Is included in the notss to the financial statements. DONATIONS AND LEGACIES 31.3.25 Unrestrirted funds 31.3.24 Total funds Legacy 14.197 OTHER TRADING AcnviTIES 31.3.25 Unrestrf¢ted fvnds 31.3.24 Total funds Sl)op Income 49,104 83.036 Page 6 contlnued...
Sandwell HO5tal Lew of FTlends Notes to the Finandal Statefflents- wntlnued for the Year Ended 31 March 2025 INVESTMENT INCOME 31.3.25 Unre$trirted funds 31.3.24 Total fvnds Deposlt account Inte$t 379 292 CHARITA8LE AcnvmES COSTS Dlrect Costs (see note 61 Support costs Totsls - Expenditure 416 6S4 IA170 DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.25 31.3.24 Runnlng costs Grants paid 416 725 10.128 416 10,853 TRUSTEES, REMUNERATION AND 8ENEFITS There were no trustees, remuneratlon or other beneffts for the year ended 31 March 2025 nor for the year ended 31 March 2024. TNstee$' expenses There were no tru$tees' expenses pald for the year ended 31 March 2025 nor for the year ended 31 March 2024. COMPARATIVES FOR ThE STATEMENT OF FINANCIAL AcllviTIES Unrestrlcted fund INCOME AND ENDOWMENTS FROM Othertradln8 artlvities Investment Income 83,036 292 83,328 EXPENDilliRE ON Raisin8 funds 79,723 Charltable actlvitles - Expendbture 11,559 Totsl 91.282 NET INCOMEIIEXPEIIDITUREI 17,954) Page 7 contlnued...
Sandwell Hospltsl Leaguè of Frlends Notes to the Flnanclal Statements- ntInUed for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnvmES- contlnuod Unrestrlcted fund RECONaLIATION OF FUNDS Totsl funds brought forward 40,124 TOTAL FUNDS CARRIED FORWARD 32,170 STOCKS 31.&25 31.3.24 Stocks 1.866 1839 io. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 VAT Accrued expenses 459 581 655 ii. MOVEMENT IN FUNDS Net movement In funds At 31.3.25 At 1.4,24 Unrestrlcted fvftdg General fund 32.170 14.682 46.851 TOTAL FUNDS 32,170 14,682 46,852 Net moyernent In funds, Included In the above are as follows: Incornln8 resources Resources expended Movernent In funds Unrnrtrlctéd fuftds General fund (48,9981 14,6B2 TOTAL FUNDS 63,680 (48.9981 14.682 Page 8 contlnued...
Sandwell Hwiial League of Frfends forthe Year Ended 31 2025 IL MOVEMENT IN FUNDS- Mnilnued Net moVent In funds At 31.3.24 At IA.23 Unrestrf¢ted fvnds General fund 40,124 {7,9541 32,170 TOTAL FUNDS 40,124 {7,9541 32,170 Comparatlve net rnmment In fund4 Induded In the abfft are as follows: Incornin8 resources Resources expended Movement In fund5 Unrertrfthd fund5 General fund 83,328 {91.2821 {7.9541 TOTAL FUNOS 83,328 {91,2821 {7,9541 RELATED PARTY D15aosuRES The We no relatsd party transactions for the yearended 31 March 2025. Page 9
Sandwell Hospitsl Lea8ue of Frfends Detalled Statement of Flnanclal Artfvltles for the Year Ended 31 March 2025 31.3.25 Unrestrlcted funds 31.3.24 Total fvnds INCOME AND ENDOWMENTS Donatlons and le8ades Legacy 14.197 Other tradlng actlvltles Shop Income 49,104 83,036 Inv8Stment Income Oeposlt account interest 379 292 Total Incomlng resources 83.328 EXPENDITURE Other tradlng actlvltles Openlng stock Purchases aoslng stock 839 46.955 I166) 3,724 78.838 12,839) 4728 79,723 Charltsble artlvltles Runnlng costs Grants pald 416 725 10,128 416 10,853 Support Wsts Governance costs Independent examlnatlon 654 706 Total resources expended 91,282 Net Income 14.682 17,9541 Thls page does not fowm part ofthe statutory flnancial staternents Page 10