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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 503652

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

Friends of Airedale General Hospital

Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS

Friends of Airedale General Hospital

Contents of the Financial Statements for the Year Ended 31 March 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 16
Detailed Statement of Financial Activities 17

Friends of Airedale General Hospital

Report of the Trustees for the Year Ended 31 March 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of 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 2015).

OBJECTIVES AND ACTIVITIES Charity's Aims and Strategies

The Charity objectives are:

"TO RELIEVE PATIENTS AND FORMER PATIENTS OF THE HOSPITAL WHO ARE SICK, CONVALESCENT, DISABLED, HANDICAPPED OR INFIRM AND, GENERALLY, TO SUPPORT THE CHARITABLE WORK OF THE SAID HOSPITAL"

The charity is established to improve the patient experience whilst in hospital by providing volunteers and the purchase of equipment. This therefore enables a more holistic approach to the patient experience.

Membership of the Charity is open to anyone over the age of 16 years but is subject to an interview with the Voluntary Services Manager. Compliance with the Trust's rules and organisation, which includes the DBS check, and two satisfactory references are also required.

The strategy to achieve the Charity objectives is to fundraise and raise the profile of the charity. The main vehicle used for fundraising is the shops that the Charity runs within the hospital premises. One is in the main entrance and the other in the outpatient's department.

The Charity is active on social media operating both a Facebook page and a Twitter account. The charity also has a website.

Significant activities

The charity is involved in several separate activities within the hospital.

The following is a brief description of some of the activities:-

Retail Outlets

The two outlets in the hospital sell a range of sweets, cold and hot drinks, snacks and a range of toys, fancy goods and toiletries. The diversity of stock also enables the shops to be utilised by visitors, patients and staff alike. Seasonal and cultural events are also catered for.

The Charity continues to support the Hospital in implementing its healthy eating strategy by remerchandising the shops with healthier eating options, which has assisted the Hospital to achieve CQIN targets.

Guides and Information

The Guide's section is based in the Outpatient reception area and assists patients and visitors around the hospital. Whether this is for an appointment or to visit a patient on a ward a friendly welcome is given to all, and assistance provided.

Dignity Room

The Dignity Room provides day clothes for patients who find themselves in hospital with just their night clothes. The service provides clothing items ranging from under clothes to jogging bottoms.

Ward Trolley Service

The charity has a trolley service / mobile shop which visits wards in the hospital. This has run on a Monday to Friday basis selling a range of sweets, drinks and toiletries. The trolley provides a valuable service to staff and in-patients. .

Car Boot Sales

Car boot sales are held monthly on a Sunday morning during the summer months. Located in the hospital grounds these are popular and raise funds for the charity.

Page 1

Friends of Airedale General Hospital

Report of the Trustees for the Year Ended 31 March 2023

OBJECTIVES AND ACTIVITIES

Public benefit

The trustees believe that the charity meets the requirements of the public benefit test as the objectives of the charity are to provide relief and support to any patient of Airedale General Hospital which is an NHS hospital open to all members of the public.

FINANCIAL REVIEW

Review of the year

The charity controls all expenditure and other than the grants already approved and awaiting delivery, overheads and contingency, are not committed to any further expenditure other than that covered by the charity's objectives.

The charity is in a much stronger position than that of the previous year. This can be illustrated by comparing the net income for year-ended 2021-22 of £36,661 to £121,378 in 2022-23.

The trustees look forward to embracing the opportunities to continue with the charity's support of the hospital with enthusiasm and positivity.

Funding Applications

The charity has a process for all funding applications, and requests must be submitted from hospital departments or from individuals working at the hospital. These applications are then collated by the Voluntary Services Manager who then presents each individual request to the board of Trustees at one of the bi-monthly Trustees meetings.

Applications are reviewed rigorously by the Trustees to ensure that they meet the requirements of the Charity's constitution. The outcome of all applications is noted in the meeting minutes and successful funding requests are then processed.

Donations

During 2022-23 the Charity has continued to run the Dignity Room, fund newspapers and magazines for the Haematology/Oncology Day Unit (HODU) and donate £10,000 to the refurbishment of the unit. The Charity continues to sponsor the Voluntary Services Team.

STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution and Governance

The Executive Committee is made up of members of Friends of Airedale, and act as Trustees of the Charity. None of the Trustees have any beneficial interest in the Charity and are all volunteers registered with the Airedale NHS Foundation Trust, only receiving reimbursement of expenses incurred on behalf of the Charity.

The Trustees are elected to their positions by members at the annual general meeting.

The Trustees were pleased to welcome Teresa Canny, Val Hargreaves and Kathryn Ruane to the Executive Committee during the 2022-23 fiscal year.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

503652

Principal address

Airedale General Hospital Steeton Keighley West Yorkshire BD20 6TD

Page 2

Friends of Airedale General Hospital

Report of the Trustees for the Year Ended 31 March 2023

Trustees

Miss A Dixon Acting Chairman Mrs E Proud (resigned 28.12.22) Mr J Lofthouse (resigned 21.4.23) Mrs C Smithies (resigned 10.3.23) Mr R Bateson (resigned 10.5.22) Mrs J Airdrie Mrs J Turner Mrs S Ingham K Ruane (appointed 4.10.22) T Canny (appointed 4.10.22) V Hargreaves (appointed 4.10.22)

Independent Examiner

Mr R Stratton Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS

Bankers

Barclays Bank plc North Street Keighley West Yorkshire BD21 3SA

Approved by order of the board of trustees on 21 August 2023 and signed on its behalf by:

Miss A Dixon - Trustee

Page 3

Independent Examiner's Report to the Trustees of Friends of Airedale General Hospital

Independent examiner's report to the trustees of Friends of Airedale General Hospital

I report to the charity trustees on my examination of the accounts of Friends of Airedale General Hospital (the Trust) for the year ended 31 March 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Mr R Stratton The Institute of Chartered Accountants in England and Wales

Stirk Lambert & Co Chartered Accountants Russell Chambers 61a North Street Keighley West Yorkshire BD21 3DS

11 October 2023

Page 4

Friends of Airedale General Hospital

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
55,004
Other trading activities
3
474,435
Investment income
4
608
Total
530,047
EXPENDITURE ON
Raising funds
5
378,679
Charitable activities
6
Patient benefits
59,548
Total
438,227
NET INCOME
91,820
RECONCILIATION OF FUNDS
Total funds brought forward
109,549
TOTAL FUNDS CARRIED FORWARD
201,369
Restricted
funds
£
31,995
-
-
31,995
-
2,437
2,437
29,558
8,875
38,433
31.3.23
Total
funds
£
86,999
474,435
608
562,042
378,679
61,985
440,664
121,378
118,424
239,802
31.3.22
Total
funds
£
19,582
359,701
451
379,734
288,773
54,300
343,073
36,661
81,763
118,424

The notes form part of these financial statements

Page 5

Friends of Airedale General Hospital

Balance Sheet 31 March 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
10
985
CURRENT ASSETS
Stocks
11
11,115
Debtors
12
57
Cash at bank and in hand
236,477
247,649
CREDITORS
Amounts falling due within one year
13
(47,265)
NET CURRENT ASSETS
200,384
TOTAL ASSETS LESS CURRENT
LIABILITIES
201,369
NET ASSETS
201,369
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
38,433
38,433
-
38,433
38,433
38,433
31.3.23
Total
funds
£
985
11,115
57
274,910
286,082
(47,265)
238,817
239,802
239,802
201,369
38,433
239,802
31.3.22
Total
funds
£
3,531
6,707
92
198,736
205,535
(90,642)
114,893
118,424
118,424
109,549
8,875
118,424

The financial statements were approved by the Board of Trustees and authorised for issue on 21 August 2023 and were signed on its behalf by:

Miss A Dixon - Trustee

The notes form part of these financial statements

Page 6

Friends of Airedale General Hospital

Cash Flow Statement for the Year Ended 31 March 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
31.3.23
£
75,566
75,566
608
608
76,174
198,736
274,910
31.3.22
£
15,006
15,006
451
451
15,457
183,279
198,736

The notes form part of these financial statements

Page 7

Friends of Airedale General Hospital

Notes to the Cash Flow Statement for the Year Ended 31 March 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2.

31.3.23 31.3.22
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 121,378 36,661
Adjustments for:
Depreciation charges 2,546 3,249
Interest received (608) (451)
(Increase)/decrease in stocks (4,408) 40
Decrease/(increase) in debtors 35 (11)
Decrease in creditors (43,377) (24,482)
Net cash provided by operations 75,566 15,006
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 198,736 76,174 274,910
198,736 76,174 274,910
Total 198,736 76,174 274,910

The notes form part of these financial statements

Page 8

Friends of Airedale General Hospital

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 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 directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% on cost Plant and machinery - 20% on cost

Stocks

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

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 9

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2.
DONATIONS AND LEGACIES
Donations
3.
OTHER TRADING ACTIVITIES
Shop income
4.
INVESTMENT INCOME
Deposit account interest
5.
RAISING FUNDS
Other trading activities
Purchases
Volunteer expenses
Sundries
Training
Repairs and renewals
Wastages
Bank charges
Shop Licence Fee
Depreciation
6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Patient benefits
58,711
31.3.23
£
86,999
31.3.23
£
474,435
31.3.23
£
608
31.3.23
£
292,735
9,280
7,622
139
2,228
957
11,573
51,599
2,546
378,679
Support
costs (see
note 7)
£
3,274
31.3.22
£
19,582
31.3.22
£
359,701
31.3.22
£
451
31.3.22
£
212,745
7,336
5,370
(636)
942
600
8,321
50,846
3,249
288,773
Totals
£
61,985

continued...

Page 10

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Patient benefits 3,274

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
14,812
Other trading activities
359,701
Investment income
451
Total
374,964
EXPENDITURE ON
Raising funds
288,773
Charitable activities
Patient benefits
54,300
Total
343,073
NET INCOME
31,891
Transfers between funds
1,500
Net movement in funds
33,391
RECONCILIATION OF FUNDS
Total funds brought forward
76,158
TOTAL FUNDS CARRIED FORWARD
109,549
Restricted
funds
£
4,770
-
-
4,770
-
-
-
4,770
(1,500)
3,270
5,605
8,875
Total
funds
£
19,582
359,701
451
379,734
288,773
54,300
343,073
36,661
-
36,661
81,763
118,424

continued...

Page 11

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. TANGIBLE FIXED ASSETS

10. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£ £ £
COST
At 1 April 2022 and 31 March 2023 66,273 67,086 133,359
DEPRECIATION
At 1 April 2022 66,273 63,555 129,828
Charge for year - 2,546 2,546
At 31 March 2023 66,273 66,101 132,374
NET BOOK VALUE
At 31 March 2023 - 985 985
At 31 March 2022 - 3,531 3,531
11. STOCKS
31.3.23 31.3.22
£ £
Stocks 11,115 6,707
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade debtors 57 92
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Trade creditors and accruals 19,811 42,992
Social security and other taxes 6,454 4,766
Committed costs 21,000 42,884
47,265 90,642

continued...

Page 12

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Ward 10
Ward 13
Gardens
Ward 4
Ward 7
Cancer Support
Maternity
Critical Care Unit
Endoscopy - Ward 8
Haematology and Oncology Day Unit
Urology
Aire Unit
Xray department
Courtyards
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Haematology and Oncology Day Unit
Aire Unit
Courtyards
TOTAL FUNDS
At 1.4.22
£
109,549
554
1,000
58
720
115
250
1,381
97
200
-
200
-
300
4,000
8,875
118,424
Incoming
resources
£
530,047
2,395
29,600
-
31,995
562,042
Net
movement
At
in funds
31.3.23
£
£
91,820
201,369
-
554
-
1,000
-
58
-
720
-
115
-
250
-
1,381
-
97
-
200
80
80
-
200
29,600
29,600
-
300
(122)
3,878
29,558
38,433
121,378
239,802
Resources
Movement
expended
in funds
£
£
(438,227)
91,820
(2,315)
80
-
29,600
(122)
(122)
(2,437)
29,558
(440,664)
121,378

continued...

Page 13

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.4.21
in funds
£
£
Unrestricted funds
General fund
76,158
31,891
Restricted funds
Ward 10
554
-
Ward 13
1,000
-
Gardens
58
-
Ward 4
250
470
Ward 7
115
-
Cancer Support
250
-
Maternity
1,381
-
Critical Care Unit
97
-
Endoscopy - Ward 8
200
-
Urology
200
-
Airedale Golden Celebration
1,500
-
Xray department
-
300
Courtyards
-
4,000
5,605
4,770
TOTAL FUNDS
81,763
36,661
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
374,964
Restricted funds
Ward 4
470
Xray department
300
Courtyards
4,000
4,770
TOTAL FUNDS
379,734
Transfers
between
At
funds
31.3.22
£
£
1,500
109,549
-
554
-
1,000
-
58
-
720
-
115
-
250
-
1,381
-
97
-
200
-
200
(1,500)
-
-
300
-
4,000
(1,500)
8,875
-
118,424
Resources
Movement
expended
in funds
£
£
(343,073)
31,891
-
470
-
300
-
4,000
-
4,770
(343,073)
36,661

continued...

Page 14

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Ward 10
Ward 13
Gardens
Ward 4
Ward 7
Cancer Support
Maternity
Critical Care Unit
Endoscopy - Ward 8
Haematology and Oncology Day Unit
Urology
Airedale Golden Celebration
Aire Unit
Xray department
Courtyards
TOTAL FUNDS
At 1.4.21
£
76,158
554
1,000
58
250
115
250
1,381
97
200
-
200
1,500
-
-
-
5,605
81,763
Net
movement
in funds
£
123,711
-
-
-
470
-
-
-
-
-
80
-
-
29,600
300
3,878
34,328
158,039
Transfers
between
funds
£
1,500
-
-
-
-
-
-
-
-
-
-
-
(1,500)
-
-
-
(1,500)
-
At
31.3.23
£
201,369
554
1,000
58
720
115
250
1,381
97
200
80
200
-
29,600
300
3,878
38,433
239,802

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Ward 4
Haematology and Oncology Day Unit
Aire Unit
Xray department
Courtyards
TOTAL FUNDS
Incoming
resources
£
905,011
470
2,395
29,600
300
4,000
36,765
941,776
Resources
Movement
expended
in funds
£
£
(781,300)
123,711
-
470
(2,315)
80
-
29,600
-
300
(122)
3,878
(2,437)
34,328
(783,737)
158,039
Resources
Movement
expended
in funds
£
£
(781,300)
123,711
-
470
(2,315)
80
-
29,600
-
300
(122)
3,878
(2,437)
34,328
(783,737)
158,039
34,328
158,039

Page 15

continued...

Friends of Airedale General Hospital

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 16

Friends of Airedale General Hospital

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 86,999 19,582
Other trading activities
Shop income 474,435 359,701
Investment income
Deposit account interest 608 451
Total incoming resources 562,042 379,734
EXPENDITURE
Other trading activities
Purchases 292,735 212,745
Volunteer expenses 9,280 7,336
Sundries 7,622 5,370
Training 139 (636)
Repairs and renewals 2,228 942
Wastages 957 600
Bank charges 11,573 8,321
Shop Licence Fee 51,599 50,846
Plant and machinery 2,546 3,249
378,679 288,773
Charitable activities
Patient benefits 39,901 (87)
Sundries 122 -
Clothes for dignity 2,398 112
Postage and stationery 1,878 339
Telephone and broadband 561 610
Support staff costs 13,851 50,095
58,711 51,069
Support costs
Governance costs
Insurance 2,229 2,152
Independent examination 1,045 1,079
3,274 3,231
Total resources expended 440,664 343,073
Net income 121,378 36,661

This page does not form part of the statutory financial statements

Page 17