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2024-12-31-accounts

Charity Registration No. 508876

FRIENDS OF MALVERN COMMUNITY HOSPITAL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FRIENDS OF MALVERN COMMUNITY HOSPITAL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr A Stevens
Mr A Sayers
Mrs A P Brennan
Mrs G Stevens
Mr I Blance
Ms R Mason
Charity number 508876
Registered office Walton Mews
Hanley Road
Malvern
Worcestershire
WR14 4PH
Independent examiner Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvern
Worcestershire
WR14 2JS
Investment advisors EFG Harris Allday
Church Mews
Ombersley
Worcestershire
WR9 0EW

FRIENDS OF MALVERN COMMUNITY HOSPITAL

CONTENTS

Page
Trustees report 1 - 2
Statement of trustees responsibilities 3
Independent examiner's report 4
Statement of financial activities 5 - 6
Statement of financial position 7
Notes to the financial statements 8 - 16

FRIENDS OF MALVERN COMMUNITY HOSPITAL

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

To encourage the interest of the public in the needs of the patients of the Hospital and to mobilize, encourage, foster and maintain the interest and support of the public in the Hospital.

To foster co-operation and inter-communication between Friends, other charitable institutions, Local Authorities, Hospital Authorities and National Health Service and Trusts, and local doctors.

To raise funds and to invite and receive contributions from any person or persons or organization whatsoever by way of subscription, donation or otherwise for furtherance of the Objects of the Friends.

To supplement the service provided by the Hospital for health, welfare and comfort of the patients and staff therein by the provision of extra equipment which may be required for the treatment of such patients.

To provide, or assist in the provision of amenities for patients and staff at the Hospital such as running a hospital shop or coffee stall.

To do all such things that are necessary for the attainment of the above objects.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

During the year the charity, with hospital staff, ran a Summer Fete in the hospital grounds. All the money raised was donated to the hospital. In addition, in order to raise awareness of the charity and Malvern Community Hospital, the charity participated in the Malvern Well Dressing and Water Festival and Worcester Cathedral Christmas Tree Festival. In both cases having an NHS themed display. An AGM was also held, attended by members, at which hospital staff gave an update on hospital activities.

The hospital is busy and during the year the Trustees continued to receive requests for equipment, although fewer than in the prior year. A number of the requests were late in the year and whilst orders were placed the equipment was not received until after the year end.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees consider the Trust Risks as a rolling agenda item at each Trustee meeting.

The Trusts key risks are:

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Financial review

The total funds of the charity at the year end amounted to £1,573,382 (2023 - £1,497,174) of which £1,331 (2023 - £2,000) are restricted funds..

Reserves policy

Total reserves at the year end amounted to £1,573,382 (2023 £1,497,174). After eliminating investment property, the free reserves at the end of the year amounted to £1,412,051 which the trustees feel is adequate for the requirements of the charity.

Plans for the future

The trustees will continue to respond to requests from the Hospital for assistance, mainly in the provision of goods and occasionally services.

Structure, governance and management

Friends of Malvern Community Hospital is a registered charity and is governed by its Constitution adopted 13/09/1979 and as amended 27/03/2011 and 25/04/2018.

The trustees who served during the year and up to the date of signature of the financial statements were: A Stevens

A P Brennan G Stevens C A Pike (Resigned 31 May 2025) A Sayers I Blance R Mason

Trustees are selected for the skills they can offer to the charity and are fully inducted on appointment.

The trustees undertake the day-to-day management of the charity.

The trustees report was approved by the Board of Trustees.

I Blance

Dated: 17 October 2025

FRIENDS OF MALVERN COMMUNITY HOSPITAL

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF FRIENDS OF MALVERN COMMUNITY HOSPITAL

I report to the trustees on my examination of the financial statements of Friends of Malvern Community Hospital (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 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 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Sarah J. Morley BA (Hons) ACA Kendall Wadley LLP

Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS

Dated: 17 October 2025

FRIENDS OF MALVERN COMMUNITY HOSPITAL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Current financial year

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
1,948
1,000
Other trading activities
4
-
-
Investments
5
72,503
-
Total income
74,451
1,000
Expenditure on:
Raising funds
6
9,430
-
Charitable activities
7
32,343
1,669
Total resources expended
41,773
1,669
Net gains/(losses) on investments
11
44,199
-
Net movement in funds
76,877
(669)
Fund balances at 1 January 2024
1,495,174
2,000
Fund balances at 31 December 2024
1,572,051
1,331
Total
2024
£
2,948
-
72,503
75,451
9,430
34,012
43,442
44,199
76,208
1,497,174
1,573,382
Total
2023
£
48,073
216
70,884
119,173
8,830
22,629
31,459
(2,929)
84,785
1,412,389
1,497,174

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024

Prior financial year

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and legacies
3
46,073
2,000
Other trading activities
4
216
-
Investments
5
70,884
-
Total income
117,173
2,000
Expenditure on:
Raising funds
6
8,830
-
Charitable activities
7
22,629
-
Total resources expended
31,459
-
Net gains/(losses) on investments
11
(2,929)
-
Net movement in funds
82,785
2,000
Fund balances at 1 January 2023
1,412,389
-
Fund balances at 31 December 2023
1,495,174
2,000
Total
2023
£
48,073
216
70,884
119,173
8,830
22,629
31,459
(2,929)
84,785
1,412,389
1,497,174

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investment property 13 160,000 160,000
Investments 14 1,270,049 1,198,537
1,430,049 1,358,537
Current assets
Other receivables 15 681 36,625
Cash at bank and in hand 163,539 103,261
164,220 139,886
Current liabilities 16 (20,887) (1,249)
Net current assets 143,333 138,637
Total assets less current liabilities 1,573,382 1,497,174
Income funds
Restricted funds 17 1,331 2,000
Unrestricted funds 1,572,051 1,495,174
1,573,382 1,497,174

The financial statements were approved by the Trustees on 17 October 2025

I Blance Trustee

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Friends of Malvern Community Hospital is a registered charity in England and Wales. The registered office is The Mortons, New Road, Malvern, WR13 6BT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution adopted 13/09/1979 and amended on 27/03/2011 and 25/04/2018, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Resources expended

Liabilities are included in the financial statements as soon as recognised.

Costs of generating funds comprise those costs associated with attracting voluntary income and the cost of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grants payable are included in the statement of financial activities when approved.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, whereas other costs are apportioned on a basis of estimated usage.

1.6 Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, was acquired through a legacy and measured at fair value on acquisition, this valuation is re-assessed at the reporting period end date. The surplus or deficit on revaluation is recognised through the statement of financial activities.

1.7 Non-current investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets classified as receivable within one year are not amortised.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
£
£
Donations and gifts
1,262
1,000
Memorial/bequests
686
-
1,948
1,000
For the year ended 31 December 2023
46,073
2,000
Total
2024
£
2,262
686
2,948
Total
2023
£
3,648
44,425
48,073
48,073

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events - 216

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Rental income 11,957 11,813
Income from listed investments 60,546 59,071
72,503 70,884

6 Raising funds

**Unrestricted ** **Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Investment management 9,430 8,830
9,430 8,830
Charitable activities
2024 2023
£ £
Equipment purchases 27,560 16,461
Expenses 689 380
Miscellaneous 669 316
Garden maintenance 3,921 4,404
32,839 21,561
Share of governance costs (see note 8) 1,173 1,068
34,012 22,629
Analysis by fund
Unrestricted funds 32,343
Restricted funds 1,669
34,012
For the year ended 31 December 2023
Unrestricted funds 22,629
22,629

7 Charitable activities

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8 Support costs allocated to activities

Support costs allocated to activities
Governance costs
Governance costs comprise:
Accountancy
Insurance
Legal and professional
2024
£
1,173
2024
£
660
384
129
1,173
2023
£
1,068
2023
£
660
373
35
1,068

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

11 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investments (11,316) (2,929)
Sale of investments 55,515 -
44,199 (2,929)

12 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1982 to the extent that these are applied to its charitable objectives.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

13 Investment property

Investment property
2024
£
Fair value
At 1 January 2024 and 31 December 2024 160,000

The investment property comprises a freehold shop situated in Barnards Green, Worcestershire. A valuation was carried out by a qualified independent surveyor when acquired, in connection with the estate of Peggy Irene Jones. In 2022 the Trustees increased the value of the investment property. Thereafter and for 2024 the fair value of the investment property has been determined by the trustees. The fair value was considered by reference to market evidence of transaction prices for similar properties and the % growth rate of the property market over the year, having due regard to any impairment provision necessary. No further adjustment to the valuation of the property has been considered necessary.

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Fixed asset investments

Cost or valuation
At 1 January 2024
Additions
Valuation changes
Disposals
At 31 December 2024
Carrying amount
At 31 December 2024
At 31 December 2023
15
Other receivables
Amounts falling due within one year:
Trade receivables
Prepayments and accrued income
16
Current liabilities
Accruals and deferred income
Unlisted
investments
£
1,198,537
252,669
(11,316)
(169,841)
1,270,049
1,270,049
1,198,537
2024
2023
£
£
681
-
-
36,625
681
36,625
2024
2023
£
£
20,887
1,249

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Restricted funds

The income funds of the charity include restricted funds comprising the following donations and grants held on trust for specific purposes:

Movement
in funds
Balance at
1 January 2023
Incoming
resources
Balance at
1 January 2024
£
£
£
Denyer
-
2,000
2,000
Williams
-
-
-
-
2,000
2,000
Movement in funds
Incoming
resources
Resources
expended
Balance at
31 December
2024
£
£
£
-
(669)
1,331
1,000
(1,000)
-
1,000
(1,669)
1,331
Movement in funds
Incoming
resources
Resources
expended
Balance at
31 December
2024
£
£
£
-
(669)
1,331
1,000
(1,000)
-
1,000
(1,669)
1,331
1,331

During 2023 a donation was received asking that the monies donated be used at the discretion of ward staff. As at the end of the year this money had not been expended and was held in cash at bank.

During 2024 a donation was received (Williams) asking that the monies donated be used to purchase a piece of equipment. During the year we agreed with the donor the equipment that would be bought and this was ordered.

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Investment properties
160,000
-
Investments
1,270,049
-
Current assets/(liabilities)
142,002
1,331
1,572,051
1,331
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 December 2023:
Investment properties
160,000
-
Investments
1,198,537
-
Current assets/(liabilities)
136,637
2,000
1,495,174
2,000
Total
2024
£
160,000
1,270,049
143,333
1,573,382
Total
2023
£
160,000
1,198,537
138,637
1,497,174

FRIENDS OF MALVERN COMMUNITY HOSPITAL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

19 Operating lease commitments Lessor

The operating lease represents a lease of a property to a third party. The lease is negotiated over a period of 10 years. There is a lease break option in 2027.

At the reporting end date the charity had contracted with tenants for the following minimum lease payments:

Within one year
Between two and five years
2024
£
14,000
25,277
39,277
2023
£
13,604
39,277
52,881

20 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).