2025-03-31-accounts - The Friends Of St Luke's

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The Friends of St Luke's

Charity number 511535

Annual Report and Financial Statements

for the year ended 31 March 2025

The Friends of St Luke's

Annual Report and Financial Statements for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

The Friends of St Luke's

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Barbara Cawood Chair Patricia Trott Secretary Vernon Trott Treasurer Margaret Dore Gladys Drake Hilda Jenkinson Lesley Morris Gail O'Connor Maxine Speight Maureen Teal Karen Wilson

Charity number 511535

Registered in England and Wales

Registered and principal address Bankers St. Luke's Hospital Lloyds Bank Little Horton Lane 45 Hustlergate Bradford Bradford BD5 0NA BD1 1NT

Independent examiner

Alan Dodd FCCA Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

Structure, governance and management

The charity is governed by a constitution adopted on 31 March 1981, amended on 14 May 1984.

A revised constitution has been proposed to reflect the changed aims and activities of the charity, which is awaiting ratification at the next AGM

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

The Friends of St Luke's

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance continued

Further requests have been received from the Estates Department for bedding plants (£1,600) and Medical Imaging Department for equipment (£30,000). These will be dealt with in the next financial year.

Some price rises imposed by our suppliers has forced us to increase the price charged for some items in the Tea Bars. We have kept the increases to a minimum to minimise the effect on our customers.

The profit from the tea bars has been boosted by the sales of donated knitted items and the kind donations made by patrons. The Trustees would like to express their thanks for the generosity of all those who have donated.

We have recruited some new volunteers this year to help operate the tea bars and provide the guiding services. We are continuing with this recruitment activity, but it is a slow process.

Financial review

The net income for the year was £11,600, wholly on unrestricted funds.

During the year an air-conditioning unit was obtained for the Horton Wing Tea Bar. New tabards and fleeces were obtained for the Tea Bar Volunteers and the Guides, as well as several small items of equipment. Larger items of equipment (value >£100) are subject to depreciation of 20% per annum. This resulted in a deduction of £1,328 for depreciation over this financial year.

No remuneration is provided to the Tea Bar Volunteers other than refund of travel expenses. These expenses are included in the gross income for the Tea Bars and shown as a deduction within total expenditure.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £85,934.

Up until last year, the charity did not have a reserves policy in place. The charity has minimal overheads, and all the volunteers are unpaid, except for reimbursement of travel expenses where appropriate.

Following a recommendation from our independent examiner of the accounts, a reserves policy has been introduced. The Reserves Policy requirement is in line with the Charity Commission guidance.

The Reserves Policy is set to ensure that we have sufficient funds in place to maintain the operation of our tea bars and to provide larger funds for likely donation requests for the hospital.

There is currently no restriction on the total funds held by The Friends. This is to allow for larger donations to be made than for the typical annual income of The Friends, as has occurred in previous years.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

The Friends of St Luke's

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

The object of the Friends shall be to relieve patients and former patients of the St Luke’s Hospital who are sick, convalescent, disabled, handicapped, infirm or in need of financial assistance and generally to support the charitable work of the said Hospital.

The charity's main activities

i To mobilise, encourage, foster and maintain the interest and support of the public for St Luke’s hospital;
ii To recruit, and to assist in the recruitment of, voluntary workers in and for St Luke’s Hospital;
iii To provide, or assist in the provision of, amenities within St Luke’s Hospital for the benefit of patients, staff and visitors through the provision of tea bars to provide refreshments and the provision of guides to assist in finding the correct location;
iv To supplement the services provided by St Luke’s Hospital for the welfare and comfort of patients and staff through the provision of facilities and equipment which may be required for the treatment of patients, or for the efficient operation of the hospital;
v To raise funds and to invite and receive contributions from any person or persons or organisations whatsoever by way of subscription, donation or otherwise;
vi To take and accept gifts of property, whether subject to any special trust or not, for the Object of the Friends;
vii To undertake and execute any Charitable Trust; and

viii To do all such things as are necessary for the attainment of the stated Object.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of health.

Achievements and performance

The following donations were made in the 2024-2025 financial year:

£810 for wildflower seeds for the use of the Estates Department at St Luke’s
£712 for the provision of back-up power for St Luke’s Sound
£6,979 for various items of equipment for the Adult Outpatients Department Bariatric Unit
£3,632 for various items of equipment for the RDR Department
£1,720 for equipment for the Physiotherapy Department
£2,500 for events for the Bradford Inclusive Disability Service (BIDS)
£750 for refrigerators for IT Department / Data Informatics Department
£25 for equipment for Cashier’s Office
£188 for Toys for the Children’s Outpatients Department
£1,220 for Dementia Friendly Clocks for the Adult Outpatients Department
£22 for equipment for Porter’s Office
£500 for Broadcast and Internet Licences for St Luke’s Sound

Additional donations of flowers were made to various volunteers following illness or operations.

The donations made in the year totalled £19,058.

The Friends of St Luke's

Independent examiner's report to the trustees of The Friends of St Luke's

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025, which are set out on pages 6 to 9.

Responsibilities and basis of report

As the charity trustees 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 charity's accounts as 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 Act.

Independent examiner's statement

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 charity as required by section 130 of the Charities Act; 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.

Signed: …………………………………… Name: Alan Dodd FCCA

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The Friends of St Luke's

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Income from: Donations Tea Bar sales Knitting sales Other income Bank interest Bank charges refunded Total income Expenditure on: Tea Bar purchases Equipment rental Insurance Stationery Repairs and renewals Independent examination Sundry expenditure Bank charges Donations to St. Luke's hospital Volunteer expenses Depreciation Small equipment Other donations Total expenditure Net income / (expenditure) Fund balances brought forward Fund balances carried forward	2025 Total funds £ 2,675 62,366 3,100 1,025 759 74 69,999 33,425 926 945 188 - 564 89 28 19,058 1,157 1,328 374 317 58,399 11,600 80,389 91,989	2024 Total funds £ 1,544 50,979 2,957 146 464 - 56,090 23,226 874 918 255 40 540 276 88 12,840 1,647 862 200 25 41,791 14,299 66,090 80,389

All incoming resources and resources expended derive from continuing activities.

The Friends of St Luke's

Balance sheet

as at 31 March 2025

as at 31 March 2025 Note Fixed assets Tangible assets (2) Total fixed assets Current assets Stock Cash at bank and in hand (3) Total current assets Current liabilities: amounts falling due within one year Creditors and accruals (4) Total current liabilities Net current assets / (liabilities) Net assets Funds Unrestricted funds Total funds	2025 Total £ 6,055 6,055 1,511 84,987 86,498 564 564 85,934 91,989 91,989 91,989	2024 Total £ 2,999 2,999 1,592 76,338 77,930 540 540 77,390 80,389 80,389 80,389

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

The Friends of St Luke's

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year, except that tangible fixed assets costing more than £100 (previously £500) are capitalised in the accounts.. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures, fittings and equipment: over 5 years

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

The Friends of St Luke's

Notes to the accounts continued

for the year ended 31 March 2025

2 3 4	Tangible assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals	£ 4,310 4,384 8,694 1,311 1,328 2,639 6,055 2,999 2025 £ 84,863 124 84,987 2025 £ 564 564 Fixtures, fittings and i t	Total £ 4,310 4,384 8,694 1,311 1,328 2,639 6,055 2,999 2024 £ 76,338 - 76,338 2024 £ 540 540

5 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

The Friends of St Luke's

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Donations 2,675 1,544 Tea Bar sales 62,366 50,979 Knitting sales 3,100 2,957 Other income 1,025 146 Bank interest 759 464 Bank charges refunded 74 - Total income 69,999 56,090 Expenditure Tea Bar purchases 33,425 23,226 Equipment rental 926 874 Insurance 945 918 Stationery 188 255 Repairs and renewals - 40 Independent examination 564 540 Sundry expenditure 89 276 Bank charges 28 88 Donations to St. Luke's hospital 19,058 12,840 Volunteer expenses 1,157 1,647 Depreciation 1,328 862 Small equipment 374 200 Other donations 317 25 Total expenditure 58,399 41,791 Net income / (expenditure) 11,600 14,299 Fund balances brought forward 80,389 66,090 Fund balances carried forward 91,989 80,389	2025 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - -	2024 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - -	2025 Total funds £ 2,675 62,366 3,100 1,025 759 74 69,999 33,425 926 945 188 - 564 89 28 19,058 1,157 1,328 374 317 58,399 11,600 80,389 91,989	2024 Total funds £ 1,544 50,979 2,957 146 464 - 56,090 23,226 874 918 255 40 540 276 88 12,840 1,647 862 200 25 41,791 14,299 66,090 80,389