The Charity Registration Number is :- 506802
Malton Norton and District Hospital League of Friends
## Report and Accounts
31 May 2021
**Malton Norton and District Hospital League of Friends**
## **Report and accounts for the year ended 31 May 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trustees' Responsibilities**||6|
|**Independent Examiner's Report**||7|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Movements in Funds||11|
|Income and Expenditure Account||12|
|**Balance sheet**||13|
|**Notes to the accounts**||14|
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
The Trustees present their Report and Accounts for the year ended 31 May 2021.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is Malton Norton and District Hospital League of Friends
## _**The charity's area of operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 506802
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
## **The principal operating address, telephone number, email of the charity are:-**
11-13 Newbiggin Malton, North Yorkshire, YO17 7JE Telephone 01653 698183 lof-malton@outlook.com
## **The Trustees in office on the date the report was approved were:-**
Dr D Wilson - President Mrs J Pearson Ms S Dick Mrs M Warwick Mrs P Walls Mrs R McFarlane Mrs B Dimmey - Treasurer
2
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The object of the charity is to give charitable support to the work of Malton Norton and District Hospital under whatever body it shall be governed.
For the purpose of carrying out this object, the charity shall have the following powers: i) to raise funds and to invite and receive contributions from any person or persons or organisations whatsoever by way of subscription, donation or otherwise;
ii) to supplement the service provided by Malton Hospital for the health welfare and comfort of the patients therein, by the provision of facilities, buildings and equipment which may be required for the treatment of such patients or for the efficient running of the Hospital;
iii) to provide or assist in the provision of amenities in the Malton Hospital for patients and staff; iv) to provide or assist in the provision of medical equipment to ex-patients in their own homes when discharged from any Hospital and requiring continued support via the medical profession through care in their own home
## _**The main activities undertaken in relation to those purposes during the year.**_
The Charity is continuing to support Malton, Norton and District Hospital through the provision of essential and much-needed equipment and by helping staff, patients and visitors to the hospital . The charity shop is the main source of activity, generating £19000 in income over the year, although this is much lower than it would normally be, due to Covid-19. Donations and Legacies brought in a further £8000. The funds generated are unrestricted and the accounts will show that our overall funds are now £412000 which can be used to support the hospital for ongoing services, such as the provision of flowers or for specific purchases of new facilities or equipment.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The charity continues to work closely with the Hospital and the governing bodies to identify areas in need of charitable support.
During the year, the charity contributed £23000 towards the purchase of equipment for the Hospital. The charity also continues to run the Charity Shop, which raises funds for the charity to enable it to meet its objectives, but also enables local people with an opportunity to buy goods they need, but are unable to obtain from mainstream shops or other sources.
The shop also raises the profile of the charity within the community, serving as a reminder of the charity's existence and the work that it does. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
3
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
## **The main achievements and performance of the charity during the year.**
The charity has generated £65000 of income this year, and has been able to provide continuing support to the hospital as well as managing the charity's funds of £412000. This money is available to support the hospital with future expenditure on equipment, renovations etc, and £23000 has been spent in the year on new equipment.
## _**The difference the charity's performance during the year has made to its beneficiaries and the benefit to the wider society.**_
With the provision of up to date equipment by the Charity to Malton Hospital, it has enabled the Hospital to become a 'one-stop' hospital for new Clinics recently set up for patients from a wider area. This means patients can be diagnosed and treated on the same day thereby preventing further anxiety and attendance to several appointments in different places. The new Diagnostic Centre has also provided a valuable resource to the community, supported by the Charity
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The charity now has a 'Management Group' rather than a Committee and new trustees are asked to join the Management Group at appropriate times throughout the year, as needed. The Management Group will always have no fewer than 5 and no more than 9 members.
Bankers Accountants
Barclays Bank, Malton, North Yorkshire The Numbers Business
4
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 May 2021**_
The financial position of the charity at 31 May 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net expenditure**|**2021**
**£**
(17,027)
411,700
411,700|**2020**
**£**
(107,598)
428,727
428,727|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 May 2020 .**_
The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £82000 (prior year £207000) and net realised incoming resources of £65000 (prior year £99000), making net overall realised outgoing resources of £17000 (prior year £108000 net outgoing). Covid-19 related government grants, including furlough payments, totalled £37000 in the year.
The total free unrestricted reserves at the year end stand at £412000 (prior year £429000). The Charity's principal source of income is the charity shop, which generated income of £19000 (prior year £66000)
The trustees consider the financial performance by the charity during the year to have been satisfactory, given the difficulties created by the Covid-19 pandemic.
Specific changes in fixed assets are detailed in the notes to the accounts.
## _**Policies on reserves.**_
The charity has a policy of not allowing any financial reserves held in any one single bank to exceed £85,000, to ensure that the reserves are fully protected by the FSCS
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations.
## **Details of The Independent Examiner**
Kim Hume
Member of Chartered Institute of Management Accountants (CIMA) 18E Market Place Malton North Yorkshire YO17 7LX
5
## **Malton Norton and District Hospital League of Friends**
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 19 November 2021.
BARBARA DIMMEY Trustee
6
## **Malton Norton and District Hospital League of Friends**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 May 2021**
I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 25 for the year ended 31 May 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
7
## **Malton Norton and District Hospital League of Friends**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
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 financial statements to be reached.
## **Signed:-**
Kim Hume - Independent Examiner
Chartered Institute of Management Accountants (CIMA)
18E Market Place Malton North Yorkshire YO17 7LX
This report was signed on 19 November 2021
8
## **Malton Norton and District Hospital League of Friends - Statement of Financial Activities for the year ended 31 May 2021**
## _**Statement of Financial Activities for the year ended 31 May 2021**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
8,183
Charitable activities
A2
-
Other trading activities
A3
19,164
Investments
A4
578
Grant income
A5
37,089
**Total income**
**A**
**65,014**
**Expenditure on:**
Raising funds
B1
39,223
Charitable activities
B2
42,818
**Total expenditure**
**B**
**82,041**
**Net expenditure for the year**
**(17,027)**
**Net income after transfers**
**A-B-C**
**(17,027)**
**(17,027)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
428,727
**Total funds carried forward**
**411,700**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
-
**-**
-
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**8,183**
**-**
**19,164**
**578**
**37,089**
**65,014**
**39,223**
**42,818**
**82,041**
**(17,027)**
**(17,027)**
**(17,027)**
**428,727**
**411,700**|**Prior Year**
**Total Funds**
**2020**
**£**
6,925
-
65,995
1,469
25,000
**99,389**
33,132
173,855
**206,987**
**(107,598)**
**(107,598)**
**(107,598)**
536,325
**428,727**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 14 to 25 form an integral part of these accounts.**
9
## **Malton Norton and District Hospital League of Friends - Statement of Financial Activities for the year ended 31 May 2021**
|**Income from:**
Donations & Legacies
A1
Other trading activities
A3
Investments
A4
Grant income
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net expenditure for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
6,925
65,995
1,469
25,000
99,389
33,132
173,855
**206,987**
(107,598)
(107,598)
**(107,598)**
536,325
**428,727**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
-
-
-
-
-
-
**-**
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
**6,925**
**65,995**
**1,469**
**25,000**
99,389
**33,132**
**173,855**
**206,987**
**(107,598)**
(107,598)
**(107,598)**
**536,325**
**428,727**|
|---|---|---|---|
**All activities derive from continuing operations**
10
## **Malton Norton and District Hospital League of Friends - Resources applied in the year ended 31 May 2021 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2021**
**£**
(17,027)
**(17,027)**|**2020**
**£**
(107,598)
**(107,598)**|
|---|---|---|
**The notes attached on pages 14 to 25 form an integral part of these accounts. Movements in revenue and capital funds for the year ended 31 May 2021**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2021**
**2021**
**£**
**£**
428,727
-
(17,027)
-
**411,700**
**-**
**411,700**
**-**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated funds**
**2020**
**2020**
**£**
**£**
411,700
-|**Total**
**Funds**
**2021**
**£**
428,727
(17,027)
**411,700**
**411,700**
**Total**
**Funds**
**2020**
**£**
**411,700**|**Last year**
**Total Funds**
**2020**
**£**
**536,325**
(107,598)
**428,727**
**428,727**
**Last Year**
**Total Funds**
**2020**
**£**
428,727|
|---|---|---|---|
**The notes attached on pages 14 to 25 form an integral part of these accounts.**
11
## **Malton Norton and District Hospital League of Friends Income and Expenditure Account for the year ended 31 May 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2021**
**£**
64,436
578
**65,014**
**65,014**
**23,179**
**93**
**39,223**
**19,546**
-
**82,041**
(17,027)
-
**(17,027)**
**(17,027)**|**2020**
**£**
97,920
1,469
**99,389**
**99,389**
**156,080**
**104**
**33,132**
**17,671**
-
**206,987**
(107,598)
-
**(107,598)**
**(107,598)**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 14 to 25 form an integral part of these accounts.**
12
## **Malton Norton and District Hospital League of Friends - Balance Sheet as at 31 May 2021**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2021**||**2020**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|10|A2||839||932|
|**Current assets**||B|||||
|Debtors|11|B2|1,319||1,317||
|Cash at bank and in hand||B4|411,292||426,533||
|**Total current assets**|||412,611||427,850||
|**Creditors: amounts falling due within**|||||||
|**one year**|13|C1|(1,750)||(55)||
|**Net current assets**||||410,861||427,795|
|**The total net assets of the charity**||||411,700||428,727|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|Unrestricted Revenue Funds|19|D3||411,700||428,727|
|**Total charity funds**||||411,700||428,727|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **BARBARA DIMMEY**
Trustee Approved by the board of trustees on 19 November 2021
**The notes attached on pages 14 to 25 form an integral part of these accounts.**
13
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Measurement and estimation**
Income and expenses have been recognised in the accounts when they are either received or paid (in the case of cash income and expenses) or invoiced. Income from the shop and from donations and legacies is paid into the bank within a few days of being earned. Payments to suppliers are made within a few days of invoices being received, and within payment terms. There is no material risk that any of the income or expenses recognised in these accounts will not be realised.
## The charity is a public benefit entity.
At the date of the accounts, the charity shop is still actively trading and will continue to trade until at least the expiry of the lease in 2023. Based on the history of the donations and legacies received, the Trustees have assumed that this income is likely to continue, as the hospital is continuing to serve the local community and have a strong support base within that community. There is no threat to the continuing work of the hospital and of the charity that supports that hospital.
## _**Policies relating to categories of income and income recognition.**_
## **Income from legacies**
Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
14
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021**
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Plant and machinery 10 % reducing balance
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are measured at their likely payable values at the balance sheet date.
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives o There are no designated funds (unrestricted funds earmarked by the Trustees for particular purposes). There are no restricted funds
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
15
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021**
## **4 Significance of financial instruments to the charity's position**
There are no financial instruments of significance to the charity's financial position or performance , for example, terms and conditions of loans, or the use of hedging to manage financial risk. All cash assets are held in bank or building society accounts, with a maximum of £85,000 held with any one institution, so that the funds are protected by the FSCS.
## **5 Net (deficit)/surplus before tax in the financial year**
|**5**|**Net (deficit)/surplus before tax in the financial year**|||
|---|---|---|---|
|||**2021**|**2020**|
|||**£**|**£**|
||The net (deficit)/surplus before tax in the financial year is stated after|||
||charging:-|||
||Depreciation of owned fixed assets|93|104|
||Trustees' remuneration|18,096|16,221|
||Pension costs|266|152|
|**6 **|**Donated goods, services and facilities**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Included in Other Trading Income:-_**
Income from the sale of donated goods
19,164
-|**Current year**
**Total Funds**
**2021**
**£**
19,164|**Prior Year**
**Total Funds**
**2020**
**£**
65,995|
||**19,164**
**-**|**19,164**|**65,995**|
|**7**|Gross Salaries excluding trustees and key management personnel
Trustees' Remuneration as detailed in note 9
Employer's operating costs of defined contribution pension schemes
**Staff costs and emoluments**
**_Salary costs_**|**2021**
**£**
18,647
266
18,096|**2020**
**£**
11,694
152
16,221|
||**Total salaries, wages and related costs**|**37,009**|**28,067**|
||**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was|**2021**
5|**2020**
5|
||The average number of part time staff employed in the year was
5
The estimated full time equivalent number of all staff employed in the year was
3
**_The estimated equivalent number of full time staff deployed in different activities in the year_**
Engaged on charitable activities
5||5
3
**_was:-_**
3|
||**_The estimated full time equivalent number of all staff employed as above_**|3|3|
||The details of remuneration paid to trustees is shown in note 9|||
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
16
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021**
## **8 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above. The amount of contribution recognised in the SOFA as an expense was £266
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
## **9 Remuneration and payments to Trustees and persons connected with them**
|**2021**
**£**
**_Remuneration payable to trustees or connected persons_**
Barbara Dimmey - Treasurer
9,679
R McFarlane
8,417
**Total remuneration**
18,096
_(* R McFarlane: wages for work in the shop, not for Trustee duties; B Dimmey: this figure also includes wages_
_shop, not solely for Treasurer role)_
**Trustees remuneration:**|**2020**
**£**
8,491
7,730
16,221
_for work in the_|
|---|---|
This is recorded in the Minutes of the Meetings of the Charity:-
July 2012 - Members agreed the Chairman approach the Charity Commissioners regarding payments to Treasurer;
June 2013 - Confirmation from Charity Commissioners giving agreement to amend the Charity's governing documents so that the Treasurer may be a paid position within the Charity. The Treasurer when paid would not be a member of the Committee and therefore would not have voting rights.
Members to write to Charity Commissioners with amended Objects & Rules allowing for the Treasurer to be paid as is the case for the Secretary.
July 2013 - Charity Commissioners agreed remuneration could be paid to a Treasurer of the Charity. All Members of Committee agreed to amendment of Appointment of Officers in the Objects and Rules
## **10 Tangible fixed assets**
|**Cost**
At 1 June 2020
**At 31 May 2021**
**Depreciation**
At 1 June 2020
Charge for the year
**At 31 May 2021**
**Net book value**
**At 31 May 2021**
At 31 May 2020|**Land and**
**Buildings**
£
-
**-**
-
-
**-**
**-**
**-**|**Plant &**
**Machinery**
£
2,673
**2,673**
1,740
93
**1,833**
**840**
**933**|**Motor**
**Vehicles**
£
-
**-**
-
-
**-**
**-**
**-**|**Total**
£
2,673
**2,673**
1,740
93
**1,833**
**840**
**933**|
|---|---|---|---|---|
17
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021 11 Debtors**
|Prepayments and accrued income
**12 Contingent asset**
**13 Creditors: amounts falling due within one year**
Accruals
PAYE, NIC VAT and other taxes
Other creditors
Defined contribution pension scheme liabilities due within one year
**14 Loans to trustees included in debtors**
**15 Guarantees made by the charity on behalf of trustees**
**16 Pension commitments**
Pension commitments under defined benefit/defined contribution schemes
within one year
**17 Income and Expenditure account summary**
**At 1 June 2020**
Loss after tax for the year
**At 31 May 2021**|**2021**
**£**
1,319
**2020**
**£**
**2021**
**£**
**101**
**(1,000)**
**2,607**
**1,708**
42
**2021**
**£**
42
**42**
**2021**
**£**
428,727
(17,027)
**411,700**|**2020**
**£**
1,317
**2019**
**£**
**2020**
**£**
**(1,193)**
**(1,328)**
**2,553**
**32**
22
**2020**
**£**
22
**22**
**2020**
**£**
536,325
(107,598)
**428,727**|
|---|---|---|
18
## **Malton Norton and District Hospital League of Friends**
## **Notes to the Accounts for the year ended 31 May 2021**
## **18 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 May 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 June 2020**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
838
412,611
(1,750)
**411,699**
**Unrestricted**
**funds**
**£**
933
427,850
(55)
**428,728**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
**-**|**Total**
**Funds**
**£**
**839**
**412,611**
**(1,750)**
**411,700**
**Total**
**Funds**
**£**
**933**
**427,850**
**(55)**
**428,728**|
|---|---|---|---|---|
## **19 Change in total funds over the year as shown in Note 18 , analysed by individual funds**
|**See Note 20**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
428,727
(17,027)
**Total unrestricted and designated funds**
**428,727**
**(17,027)**
**Total charity funds**
**428,727**
**(17,027)**
**Analysis of movements in funds over the year as shown in Note 19**
**Income**
**Expenditure**
**2021**
**2021**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**65,014**
**(82,041)**
**Movement in**
**funds in 2021**
**Funds**
**brought**
**forward from**
**2020**|**See Note 0**
**£**
**-**
**-**
**-**
**Other**
**Gains &**
**Losses**
**2021**
**£**
**-**
**Transfers**
**between**
**funds in 2021**|**£**
**411,700**
**411,700**
**411,700**
**Movement**
**in funds**
**2021**
**£**
**(17,027)**
**Funds carried**
**forward to**
**2022**|
|---|---|---|
## **20 Analysis of movements in funds over the year as shown in Note 19**
## **21 The purposes for which the funds as detailed in note 19 are held by the charity**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## **22 Ultimate controlling party**
The charity is under the control of its legal members.
19
## **Malton Norton and District Hospital League of Friends**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **23 Donations and Legacies**
|**Donations and gifts from individuals**
Various donations less than £1000
Total donations prior year
**Total donations and gifts from individuals**
**Revenue grants from government and public bodies**
RDC Covid-19 Business support grant
CJRS Grant income
**Total public sector revenue grants**
**Total Donations and Legacies**
**A1**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
8,183
-
**8,183**
18,143
18,946
**37,089**
**45,272**|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**£**
**£**
-
**8,183**
-
**-**
**-**
**8,183**
-
**18,143**
-
**18,946**
**-**
**37,089**
**-**
**45,272**|**Prior Year**
**Total Funds**
**2020**
**£**
-
6,925
**6,925**
25,000
-
**25,000**
**31,925**|
|---|---|---|---|
## **24 Income from other, non charitable, trading activities**
|Income from the sale of donated goods
**Total from other activities**
**A3**
**25**
**Investment income**
Bank Interest Receivable
**Total investment income**
**A4**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
19,164
**19,164**
**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
578
**578**|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**£**
**£**
-
**19,164**
**-**
**19,164**
**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2020**
**2020**
**£**
**£**
-
**578**
**-**
**578**|**Prior Year**
**Total Funds**
**2020**
**£**
65,995
**65,995**
**Prior Year**
**Total Funds**
**2019**
**£**
1,469
**1,469**|
|---|---|---|---|
20
## **Malton Norton and District Hospital League of Friends**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
## **26 Expenditure on charitable activities- Grant funding of activities**
|**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Grants made to organisations
23,179
-
**23,179**
**Total grantmaking costs**
**B2c**
**23,179**
**-**
**23,179**
**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Malton, Norton & District Hospital
23,179
-
23,179
**23,179**
**-**
**23,179**
**27 Support costs for charitable activities**
**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**_Financial costs_**
Depreciation & Amortisation in total for the
period
93
-
**93**
**Support costs before reallocation**
**93**
**-**
**93**
**Total support costs**
**93**
**-**
**93**
The basis of allocation of costs between activities is described under accounting policies
**Breakdown of Grants made to organisations**|**Prior Year**
**Total Funds**
**2020**
**£**
156,080
**156,080**
**Prior Year**
**Total Funds**
**2020**
**£**
156,080
**156,080**
**Prior Year**
**Total Funds**
**2020**
**£**
104
**104**
**104**|
|---|---|
## **28 Other Expenditure - Governance costs**
|Independent Examiner's fees
Trustees' remuneration
**Total Governance costs**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
1,450
18,096
**19,546**|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**£**
**£**
-
**1,450**
-
**18,096**
**-**
**19,546**|**Prior Year**
**Total Funds**
**2020**
**£**
1,450
16,221
**17,671**|
|---|---|---|---|
21
## **Malton Norton and District Hospital League of Friends**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
## **29 Total Charitable expenditure**
|Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
23,179
93
19,546
**42,818**|**Current year**
**Current year**
**Prior Year**
**Restricted**
**Funds**
**Total Funds**
**Total Funds**
**2021**
**2021**
**2020**
**£**
**£**
**£**
-
**23,179**
156,080
-
**93**
104
-
**19,546**
17,671
**-**
**42,818**
**173,855**|
|---|---|---|
## **30 Expenditure on raising funds and costs of investment management**
|Costs of charity shop selling goods
Gross wages and salaries - fundraising activities
Defined contribution pension costs -
fundraising activities
**Total fundraising costs**
B1|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
20,310
18,647
266
**39,223**|**Current year**
**Current year**
**Prior Year**
**Restricted**
**Funds**
**Total Funds**
**Total Funds**
**2021**
**2021**
**2020**
**£**
**£**
**£**
-
**20,310**
21,286
-
**18,647**
11,694
-
**266**
152
**-**
**39,223**
**33,132**|
|---|---|---|
22
## **Malton Norton and District Hospital League of Friends**
## **Activity analysis of Income and expenditure for the for the year ended 31 May 2021**
_**This analysis is classsified by activity and not by conventional nominal descriptions.**_
## **31 Analysis of income by activity**
|**SOFA ref**
Non charity Trading Activity 1
**A3**
**_Summary of Total Income, including the items above_**
Other activities
**A3**
Donations & Legacies
**A1**
Investment income
**A4**
**Total income as shown in the SOFA**
**A**
**Activity**
**Income from other, non charitable, trading activities**
**Total Income from other, non**
**charitable, trading activities**|**2021**
**£**
**19,164**
**19,164**
19,164
45,272
578
**65,014**|**2020**
**-**
**65,995**
**65,995**
65,995
31,925
1,469
**99,389**|
|---|---|---|
## **32 Analysis of charitable expenditure by activity**
|**Activity**|||||||
|---|---|---|---|---|---|---|
||**Direct**||**Support**|**Grant**|||
||**costs**||**costs**|**funding of**|**Total**|**Total**|
|||||**activities**|||
||**2021**||**2021**|**2021**|**2021**|**2020**|
||**£**||**£**|**£**|**£**|**£**|
|Grantmaking costs||-|-|23,179|**23,179**|156,080|
||**Direct**||**Support**|**Grant**|||
||**costs**||**costs**|**funding of**|**Total**|**Total**|
|||||**activities**|||
||**2021**||**2021**|**2021**|**2021**|**2020**|
||**£**||**£**|**£**|**£**|**£**|
|Financial costs||-|93|-|**93**|104|
23
## **Malton Norton and District Hospital League of Friends**
## **Activity analysis of Income and expenditure for the for the year ended 31 May 2021 Summary of charitable costs by activity**
|Total Charitable activity 1
**Total charitable expenditure**
Total Governance costs as detailed in
Note 28
Total Primary purpose and ancillary
trading1|**Direct**
**costs**
**2021**
**£**
-
-
-
**-**|**Support**
**costs**
**2021**
**£**
-
93
19,546
**19,639**|**Grant**
**funding of**
**activities**
**2021**
**£**
23,179
-
-
**23,179**|**Total**
**2021**
**£**
**23,179**
**93**
19,546
**42,818**|**Total**
**2020**
**£**
156,080
104
17,671
**173,855**|
|---|---|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 29
## **Analysis of support and governance costs by charitable activities**
|**Activity**
Charitable activity 1
**Summary of grant making by activity**
Primary purpose and ancillary trading1|**Governance**
19,546
**Grants to**
**institutions**
**2021**
**£**
23,179
**23,179**|**Finance**
93
**Grants to**
**individual**
**s**
**2021**
**£**
-
**-**|**Human**
**Resources**
-
**Support**
**costs**
**2021**
**£**
-
**-**|**Other**
**Overheads**
-
**Total**
**2021**
**£**
**23,179**
**23,179**|**Total**
19,639
**Total**
**2020**
**£**
156,080
**156,080**|
|---|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 26.
24
## **Malton Norton and District Hospital League of Friends**
**Activity analysis of Income and expenditure for the for the year ended 31 May 2021 33 Analysis of non charitable expenditure by activity**
## **Activity**
|**_Fundraising activities_**
**Direct fundraising costs**
**_Governance costs_**
Other Expenditure - Governance costs as detailed in Note 28
**_Total non charitable expenditure_**
Total costs of Fundraising activities
**Total non charitable expenditure**|**Fundraising**
**activities**
**2021**
**£**
39,223
**Governance**
**costs**
**2021**
**£**
19,546
**2021**
**£**
39,223
**39,223**|**Fundraising**
**activities**
**2020**
**£**
33,132
**Governance**
**costs**
**2020**
**£**
17,671
**2020**
**£**
33,132
**33,132**|
|---|---|---|
25