The Friends of St Luke's
Charity number 511535
Annual Report and Financial Statements
for the year ended 31 March 2026
The Friends of St Luke's
Annual Report and Financial Statements for the year ended 31 March 2026
| 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
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The Friends of St Luke's
Trustees' report for the year ended 31 March 2026
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 Barbara Cawood Chair Patricia Trott Secretary Vernon Trott Treasurer Lesley Morris Margaret Dore Gail O'Connor Maxine Speight Maureen Teal Kathleen Wright John Howell Gladys Drake
Charity number 511535 Registered and principal address Bankers St. Luke's Hospital Lloyds Bank Little Horton Lane 45 Hustlergate Bradford Bradford BD5 0NA BD1 1NT
Registered in England and Wales
Independent examiner
Michelle Westmoreland GCMA West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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.
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The Friends of St Luke's
Trustees' report (continued) for the year ended 31 March 2026
Objectives and activities
The charity's objects
The object of the Charity shall be to support the work and staff of St Luke’s Hospital through the provision of facilities and equipment for the benefit of the patients and staff of the hospital, and to assist visitors to the said hospital. The Charity provides refreshments to staff and visitors through the operation of two tea bars within the hospital.
The main source of income for the Charity is the profits from the tea bars. Additional income derives from various stalls held during the year, sales of donated knitted items, together with donations from members of the public.
The charity's main activities
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i To mobilise, encourage, foster and maintain the interest and support of the public for St Luke’s hospital;
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ii To recruit, and to assist in the recruitment of, voluntary workers in and for St Luke’s Hospital;
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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;
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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;
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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;
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vi To take and accept gifts of property, whether subject to any special trust or not, for the Object of the Friends;
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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 aims and objectives and the planning of 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 2025-26 financial year:
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£967 for plants for the use of the Estates Department at St Luke’s
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£31,884 for to re-equip the Medical Illustrations Department
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£3897 for various equipment items for the Phlebotomy Department for special needs patients
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£11,203 for room modifications for the Phlebotomy Department for special needs patients
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£428 for items of equipment for the Physiotherapy Department
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£650 for the Bradford Kidney Patients Association to support their events
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£1,000 to support the World Lupus Day promotion at SLH
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£5,000 for the Bradford Inclusive Disabilities Service for specialist pushchairs / buggies
Additional donations of flowers were made to various volunteers following illness or operations
The donations made in the year totalled £61,569.
A request for £5,000 for the Children’s Department for specialist toys for children with limited mobility has been approved by the Trustees, with the purchase currently in progress. This will be included in next year’s report.
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The Friends of St Luke's
Trustees' report (continued) for the year ended 31 March 2026
Objectives and activities (continued)
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 via donation boxes and individual donations.. 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 expenditure for the year was £35,202, wholly on unrestricted funds.
During the year a replacement refrigerator and toaster were obtained for the Welcome Cuppa Tea Bar. Additional embroidered Fleeces were obtained for the Tea Bar Volunteers and the Guides, together with several small items of equipment. The total spend on these items was £1,023. Larger items of equipment (value >£100) are subject to depreciation of 20% per annum. This resulted in a deduction of £1,923 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 to give the net income for the Tea Bars.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £51,727.
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 ensures that we have sufficient funds in place to maintain the operation of our tea bars and to provide larger funds for likely donation requests from 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 23/07/26
Barbara Cawood (Trustee)
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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 2026, 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:
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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
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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.
Michelle Westmoreland GCMA
23/07/26
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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The Friends of St Luke's
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2026
| 2026 2026 Unrestricted Restricted funds funds £ £ Income from: Donations (2) 3,152 - Tea Bar sales 59,204 - Knitting sales 2,060 - Other income 1,519 - Bank interest 355 - Bank charges refunded - - Total income 66,290 - Expenditure on: Tea Bar purchases (3) 32,616 - Equipment rental 835 - Insurance 1,014 - Stationery 151 - Independent examination 581 - Sundry expenditure 928 - Bank charges 9 - Donations to St. Luke's hospital 61,569 - Volunteer expenses 1,658 - Depreciation 1,923 - Small equipment 96 - Other donations 112 - Total expenditure 101,492 - Net income / (expenditure) (35,202) - Fund balances brought forward 91,989 Fund balances carried forward (4) 56,787 - |
2026 Total funds £ 3,152 59,204 2,060 1,519 355 - 66,290 32,616 835 1,014 151 581 928 9 61,569 1,658 1,923 96 112 101,492 (35,202) 91,989 56,787 |
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 |
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All incoming resources and resources expended derive from continuing activities.
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The Friends of St Luke's
Balance sheet
as at 31 March 2026
| as at 31 March 2026 2026 2026 Unrestricted Restricted £ £ Fixed assets Tangible assets 5,060 - (2) Total fixed assets 5,060 - Current assets Stock 2,566 - Cash at bank and in hand 50,716 - (3) Total current assets 53,282 - Current liabilities: amounts falling due within one year Creditors and accruals 1,555 - (4) Total current liabilities 1,555 - Net current assets / (liabilities) 51,727 - Net assets 56,787 - Funds Unrestricted funds 56,787 - Total funds 56,787 - |
2026 Total £ 5,060 5,060 2,566 50,716 53,282 1,555 1,555 51,727 56,787 56,787 56,787 |
2025 Total £ 6,055 6,055 1,511 84,987 86,498 564 564 85,934 91,989 91,989 91,989 |
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The financial statements were approved by the board of trustees on 23/07/26
Barbara Cawood (Trustee)
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The Friends of St Luke's
Notes to the accounts
for the year ended 31 March 2026
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. 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.
Donated goods for resale are valued at the amount actually realised upon their sale.
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:
Freehold land: nil Freehold buildings: over 50 years Project and office equipment: over 5 years Computer equipment: over 3 years Motor vehicles: over 4 years Equipment held under finance leases: over the life of the lease
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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The Friends of St Luke's
Notes to the accounts continued
for the year ended 31 March 2026
| 2 3 **4 ** |
Tangible assets Cost £ £ £ At 1 April 2025 - - - Additions - - - At 31 March 2026 - - - Depreciation At 1 April 2025 - - - Charge for year - - - At 31 March 2026 - - - Net book value At 31 March 2026 - - - At 31 March 2025 - - - Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Credtitors Accruals Motor vehicles Class 3 Class 4 |
£ 8,694 928 9,622 2,639 1,923 4,562 5,060 6,055 2026 £ 50,479 237 50,716 2026 £ 974 581 1,555 Fixtures, fittings and equipment |
Total £ 8,694 928 9,622 2,639 1,923 4,562 5,060 6,055 2025 £ 84,863 124 84,987 2025 £ - 564 564 |
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