## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
**Charity Registration No. 516552**
## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Statement of financial position|6|
|Notes to the accounts|7 - 10|
## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 30 APRIL 2023**_
The trustees present their annual report and financial statements for the year ended 30 April 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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 2016)
## **Objectives and activities**
The object of the charity is the relief, care and treatment of premature & sick newborn babies in the special care baby unit at York hospital, by assisting with the purchase of specialised medical equipment, improving amenities & facilities & supporting the education & vocational training of staff on the unit. An integral part of caring for the babies on York Special Care Baby Unit is the support & wellbeing of the parents and siblings. In planning our activities for the year we kept in mind the charity commission's guidance on public benefit at our trustees meetings.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
The charity has continued to work actively towards its objectives and this year £15,249 was used to purchase equipment including V create software and Zaky hands - a special product designed to help promote the bond between parents and babies when they are separated.
Donations during the year to the travelling fund amount to £3,250 (2022 £3,750). The amount offered to each family was increased from £150 to £200 during this accounting period; the total figure represents support for 19 families.
## **Financial review**
Incoming resources from generated funds decreased this year to £25,623 (2022 £37,069).
Resources expended increased this year to £23,102 (2022 £17,813).
## Reserves Policy:
The Trustees aim to keep day to day operating costs to a minimum, ensuring a high proportion of funds raised can be applied to meeting the charity's key objectives of funding medical equipment for use in York Special Care Baby Unit. Accordingly, the Trustees consider a reserves policy around operating costs inappropriate. Reserves are maintained at a level to cover anticipated medical equipment funding needs in SCBU over a one to two year period, ensuring long term support for a locally provided special care baby unit. The reserves as at 30th April were £280,213.
## Risk Management:
The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen the risks.
The charity's future plans are to continue to provide activities to assist in the provision of specialised medical equipment, improving the amenities and facilities, supporting the educational training of the staff and providing emotional support and financial assistance with travel costs for parents and siblings.
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **Structure, governance and management**
The York Special Care Baby Unit Support Group was established by a constitution adopted on 23rd May 1985 and amended on 13th July 1989 and 3rd July 2017. It is a registered charity, No.516552 and its address is York Hospital, Wigginton Road, York YO31 7HE.
The group has a Committee to conduct its affairs consisting of a President, Chairperson, Secretary, Treasurer and eight other members. The Committee meets at regular intervals to determine and arrange a programme of activities for the group in furtherance of its specific aims.
Membership of the group as a trustee is open to anybody interested in furthering the work of the group. Trustees are nominated and appointed at the AGM each year.
The trustees who served during the year were: Mrs R Cooper Mrs B McClelland Mrs E Yates Mrs V Smith Dr S Sandhu Mrs R Hopkins Mrs L Moore Mrs E Johnson Mrs L Goodfellow
## **Independent Examiner**
Mr N C Everard BA FCA Hunter Gee Holroyd Club Chambers Museum Street York YO1 7DN
## **Bankers**
HSBC Bank plc PO Box 26 13 Parliament Street York YO1 8XS Cafcash Bank Ltd Kings Hill West Malling Kent ME19 4TA
Virgin Money Jubilee House Gosforth Newcastle Upon Tyne NE3 4PL
Yorkshire Bank 46 Coney Street York YO1 9NQ
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
The trustees' report was approved by the Board of Trustees.
## **Mrs B McClelland**
Trustee Dated: 22 February 2024
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
I report to the trustees on my examination of the financial statements of York Special Care Baby Unit Support Group (the charity) for the year ended 30 April 2023.
## **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**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 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.
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.
Mr N C Everard BA FCA Hunter Gee Holroyd Club Chambers Museum Street York YO1 7DN
Dated: 28 February 2024
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 APRIL 2023**_
|||**Unrestricted **|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**2**|24,711|36,374|
|Investments|**3**|912|695|
|**Total income**||25,623|37,069|
|**Expenditure on:**||||
|Raising funds|**4**|446|331|
|Charitable activities|**5**|22,656|17,482|
|**Total expenditure**||23,102|17,813|
|**Net income for the year/**||||
|**Net movement in funds**||2,521|19,256|
|Fund balances at 1 May 2022||277,692|258,436|
|**Fund balances at 30 April 2023**||280,213|277,692|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **STATEMENT OF FINANCIAL POSITION**
## _**AS AT 30 APRIL 2023**_
|**Notes**
**Current assets**
Inventories
**8**
Trade and other receivables
**9**
Cash at bank and in hand
**Current liabilities**
**10**
Net current assets
**Income funds**
Unrestricted funds|**2023**
**£**
1,206
218
279,552
280,976
763|**£**
280,213
280,213
280,213|**2022**
**£**
595
212
277,527
278,334
642|**£**
277,692|
|---|---|---|---|---|
|||||277,692|
|||||277,692|
The financial statements were approved by the trustees on 22 February 2024 and are signed on its behalf by:
Mrs B McClelland **Trustee**
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
# **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **1 Accounting policies**
## **Charity information**
York Special Care Baby Unit Support Group is an unincoprorated charity.
## **1.1 Accounting convention**
The accounts have been prepared in accordance 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 2016). 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 have been prepared under the historical cost convention. 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 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.
## 1.5 **Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
Governance costs include those costs associated with meeting the public accountability of the charity and its compliance with regulation and good practice including costs relating to the Independent Examination.
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **1 Accounting policies**
## **(Continued)**
Computers 3 years straight line
## **1.6 Inventories**
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **2 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Donations and gifts|24,711|36,374|
## **3 Investments**
|**4**|**Unrestricted**
Unrestricted
**funds**
funds
**2023**
2022
**£**
£
Interest receivable
912
695
**Raising funds**
**Unrestricted**
**Total**
**funds**
**2022**
**£**
**£**
Fundraising and publicity
Fundraising costs
446
331
446
331|**Unrestricted**
Unrestricted
**funds**
funds
**2023**
2022
**£**
£
Interest receivable
912
695
**Raising funds**
**Unrestricted**
**Total**
**funds**
**2022**
**£**
**£**
Fundraising and publicity
Fundraising costs
446
331
446
331|
|---|---|---|
|||**Total**
**2022**
**£**
331|
|||331|
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
## **5 Charitable activities**
||**Fundraising**|
**Fundraising**|
|---|---|---|
||**Activities**|**Activities**|
||**2023**|**2022**|
||**£**|**£**|
|Equipment and merchandise|15,250|7,168|
|Travelling fund - donation|3,250|3,750|
|Training courses|-|598|
|Beach hut and accessories|-|3,293|
|Breastmilk|1,820|520|
||20,320|15,329|
|Share of support costs (see note 6)|1,280|1,320|
|Share of governance costs (see note 6)|1,056|833|
||22,656|17,482|
## **6 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Insurance
576
-
Postage and stationery
122
-
Website costs
516
-
Telephone
66
-
Independent Examiner's
Fees
-
829
Bank charges
-
151
Sundry expenses
-
76
1,280
1,056
Analysed between
Charitable activities
1,280
1,056|**2023**
**£**
576
122
516
66
829
151
76
2,336
2,336|**2022 Basis of allocation**
**£**
560
215
468
77
642
Governance
191 Governance
- Governance
2,153
2,154|
|---|---|---|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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## **YORK SPECIAL CARE BABY UNIT SUPPORT GROUP**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 APRIL 2023**_
|**8**
**Inventories**
Finished goods and goods for resale
**9**
**Trade and other receivables**
**Amounts falling due within one year:**
Prepayments and accrued income
**10**
**Current liabilities**
Accruals and deferred income
**11**
**Related party transactions**|**2023**
**£**
1,206
**2023**
**£**
218
**2023**
**£**
763|**2022**
**£**
595|
|---|---|---|
|||**2022**
**£**
212|
|||**2022**
**£**
642|
||||
There were no disclosable related party transactions during the year (2022 - none).
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