Charity Registration No. 700336
Company Registration No. 02213003 (England and Wales)
TARPORLEY WAR MEMORIAL HOSPITAL TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Chittenden
C Stein
C Josephs
R Roberts
H Harding
(Appointed 19 October
2023)
(Appointed 19 October
2023)
(Appointed 1 August 20241
L O'Neill
H Picken
Charity number
700336
Company number
02213003
Registered office
14 Park Road
Tarporley
Cheshire
CW6 OAP
Independent examiner
McLinlocks INW} Limited
2 Hilliards Court
Chester Business Park
Chester
Cheshire
CH4 9QP
Bankers
National Weslminsler Bank
36 High Street
Nanlwich
CW5 5GA
Investment advisors
James Brearley & Sons Limited
Walpole House
Unit 2
Burton Road
Blackpool
FY4 4NW

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
CONTENTS
Page
Trustees, report
Independent examinels report
Statement of financial activities
10
Balance sheel
Notes lo the financial slalemenls
13-25

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Truslees. who are also Direclors of Tarporley War Memorial Hospital Trust I'The Trust, or 'lhe Charity'l for the
purposes of the Companies Act 2006, present their annual report and financial slalemenls for the year ended 31
March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
rin2n¢ial slalemenls and comply with the Charity's governing document, the Companies Act 2006 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 IFRS
1021" (effective 1 January 20191.
During the year under review, the Charity was focused on cementing ils new operating model and articulating its
broader ambition lo benefit the health and wellbeing of the local community. al every stage of life. To achieve our
charitable aims, we now work in partnership with others and offer funding support to enhance health and social care
services, going above and beyond what the NHS provides. We have recently amended ourArticles ofAsg)cialion lo
better reflect this and continue lo engage with our stakeholders to understand their views on local health and
wellbeing priorities and ways in which we can add value.
As our strategic partner on sile since April 2022, the Countess of Chester Hospital NHS Foundation Trust {"CoCH"I
is responsible for developing clinical setvices at the Tarporley facility, working with other local healthcare providers
to offer a broad range of oulpalient services. The hospital also serves as a rural hub for healthcare teams providing
patient care within the community. Improving access to services in this way increases patient choice and supports
the national vision for the health and social care system.. providing care that is closer lo home and embedded within
communities.
Vision. Mission and Values
During the year 2023-24. while Ihe Charity sought permission to amend ils Articles of Association, Trustees also
iefiected on the vision, mission and value statements that would underpin ils revised charitable objects, namely..
The advancement of health
The relief of Ih05e in need by reason of age, ill health or disability
OUR VISION - A community in which everyone has access lo the health and social care services and support they
need.
OUR MISSION To benefit the health and wellbeing of the local community. We fund enhancements lo Se￿ICeS
provided at TWMH or within the wider community, going above and beyond what the NHS provides.
OUR VALUES
Health & wellbeing we are passionate about supporting the physical and mental health and wellbeing of our
community.
Community- is important to us. We want lo make a real difference and offer the help and support people need,
al the hospital premises, al home or elsewhere. We are happy to work in partnership with others lo achieve our
aims.
Caring
we care about what we do. We believe we can make a difference lo those who need health and
wellbeing care and support.
Openness and transparency- we want to understand how best we can help people who might need us.. we
are proactive and present in the community and value feedback and engagement.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Objectives and activlties
During the reporting year. Trustees also reset the Charity's strategic objectives lo ensure these were aligned with ils
new operating model and revised purpose..
a. To create a culture which enables our staff and stakeholders to thrive
During 2023124, the Trust updated ils fundraising and communications strategies in line with ils new operating
model as a landlord and granl-making charity. Staff and stakeholders were closely involved in this process through
a series of internal workshops and regular engagement with local charities, community groups and businesses. We
have encouraged feedback and listened actively, which has been key to shaping our future direction and
determining our priorities.
We also recognise the power of collaboration and information sharing and have aclively sought new partners to help
us achieve our goals. We are now much clearer about our new role and how we can add value through our strategic
partnerships, which continue lo grow in number and scope.
b. To engage openly and effectively with our community partners
Throughout the year. the Tnjst's dedicated Community Engagement Officer continued lo build strong connections
with a host of other charities, community groups and local businesses. This provided valuable insight in terms of
local needs and potential gaps in provision. Following an extended period of reflection in the previous year lo
consider the Charity's future direction, our focus shifted during 2023124 10 identifying projects or services that could
benefit directly from OL¥r support or grant funding.
At the same time, we continued lo work closely with COCH as our strategic partner on sile. helping to raise
awareness of service developments and sharing ideas and opportunities. In June 2023 we hosted a joint open
evening at the hospital, which was very well attended, lo showcase the updated facilities and gather further
feedback.
Similarly, we held our Annual General Meeting IAGMI in November 2023 with our COCH colleagues providing an
update on their plans for Tarporley Hospital and listening lo local views. During the AGM. the community spoke of a
lack of day care facilities for the elderly, which had formed part of the Trusl's own offering before it ceased service
provision in late 2021. In response lo this feedback, the Trust agreed lo work in partnership with Eternity Care
Services Ltd to offer a new day care service at Tarporley Hospital. With COCH'S support. a twicfrweekly setvice was
introduced in lale March 2024 and 15 being subsidised by the Charity.
Partnering with other organisalions whose aims and objectives are aligned lo our own is now an integral part of our
model, enabling us lo increase our reach and improve more aspects of health and wellbeing. Continuous dialogue
with our slakehoSders is also key lo understanding where we can add most value. We are committed to working in
this way to ensure the Charity's plans and funding decisions reflect local health and wellbeing needs and priorities.
c. To enhance health and social care provision within our community
We provide funding support lo enhance the experience and outcomes for Ihose accessing care or support in
Tarporley and the surrounding communities, going above and beyond what the NHS provides. This is a fundamental
principle thal guides Truslee5' decision making., the Charity will not provide funding to support the NHS where we
believe Ihat funding should come from government. and we recognise the importance of this to our domrs and
SUPPOrters loo. However, we will fund the development of facilities al the hospital to enable or improve rural service
provision as well as communily-based health and social care iniliatives that enhance services.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
d. To consolidate our financial sustainability
Having produced a small net surplus in the reporting period, Trustees remain confidenl that the Charity's partnership
with COCH will go a long way towards achieving financial suslainabilily and safeguarding the Tarporley facility's
long-lerm future. After reversing a longstanding trend of annual operating losses, the Charity is now on a sound
financial footing and able lo consider increasing its spending on charitable activities. Indeed. immediately after the
reporting period Ifrom April lo June 20241, the Trust invited applications for grant funding from local organisalions
whose activities would help us advance our charitable aims.
We have a duly lo report on our charity s public benefit under section four of the Charitie5 Act 2011. We are
confident that we meet the benefit requirement, having taken Charity Commission guidance into consideration. We
have carried out our charitable purpose for the public benefit by using funds lo support health and social care
inilialives that benefit the health and wellbeing of the local community.
Achievements and performance
As reported above, the Trust had listened to community feedback and agreed in March 2024 to partner with a local
provider, Elernily Care Services Ltd, lo offer a new day care service for the elderly at the Tarporley facility. The
twice-weekly service began in late March 2024 and is being SLJbsidised by the Charity. The group offers
companionship. reduces social isolation and helps individuals maintain their independence. 11 also provides valuable
respile for carers and feedback from allendees and carers alike has been very positive.
Throughout the year. the Trust worked closely with an existing partner, Purple Angels, lo raise awareness and
support those living with dementia. In addition to providing some grant funding, the Trust has been actively involved
in Purple Angel's music campaign, processing requests for free MP3 players with individuals, chosen music and
collecting donated MP3 players through our local Vintage Charity Shop. We also started lo research other
opportunities to support those with dementia, including plans lo work with local businesses to create "Dementia-
Friendly Tarporley".
In consullalion with the COCH, the Trust was also pleased lo fund the refurbishment of the Campbell room in
summer 2023. creating a comfortable and welcoming space for counselling sessions. The room is dedicated lo the
Campbell family in recognition of their support and commitment to the hospital facility and Charity over several
generalions.
As reported above, community engagement was our key focus during 2023124 as we talked lo our stakeholders
about local needs and sought new partnership opportunities. We allended a number of local groups and networking
events throughout the year to provide updates on service developments al Tarporley Hospital and to Lznvas views
on the best ways for the Trust to add value.
We also forged new links with other charities and voluntary organisations to explore ways in which we could work
together lo benefit the local community. Since summer 2023, Tarporley's Community First Responders have been
offering regular CPR and defibrillator training al the hospital, free of charge. Also in summer 2023, the Trust reached
out lo the Cardiac Risk in the Young ICRY} charity and Trustees commilled to hosting and funding a weekend
screening event al Tarporley Hospital in July 2024.
In earty 2024, the Trust teamed up with the Deaf & Sensory Network IDSNI lo offer a tinnitus support group, which
currently meets monthly at Tarporley Hospital. As the reporting year drew lo a close, the Trust had also partnered
with The Port Men In Sheds scheme. which helps older men combat loneliness and isolation. The group was tasked
with refurbishing some of our commemorative benches and will also be working with the neurolherapy team at
Tarporley Hospital lo create a therapy planting and palio area for ils patients, which the Charity will fund.
As reported in the previous year, COCH has now undertaken various improvement works to modernise the hospital
facilities and enable a range of oulpalienl clinics. therapy teams and educational groups lo operate from the sile.
We have worked closely with COCH colleagues to engage with the community and encourage discussion about
future service developments and opportunities. This partnership and collaborative approach will remain a key
priority for the Trust, as we aim not just lo safeguard Tarporley Hospital but to see il thriving with a growing number
of services that will benefit the whole cofflmunily. at every stage of life.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Usage of the facililies is slowly improving, with some services operating on a daily or weekly basis and others less
frequently. As we write. the following teams and oulpatienl services are currently operating al or from the premises..
Mu5culoskelelal IMSKI physiotherapy
Obstetric & gynae physiolherapy
Paedialric therapy (includes physiolherapyl
Ultrasound
District nurses. weekly clinics..
Podiatry
Heart failure clinic
Leg ulcer clinic
Doppler clinic
Neurolherapy services
Neurolherapy Parkinson's session {slrenglh and balance}
Parkinson's communication group
Children's Starting Well clinic
Health visitor open advice clinic
Community midwife clinic
Community paedialrics-ADHD and autism assessments
Fatigue management group
Diabetes essential education group
Talking Iherapies
Rapid Response team
Hospital at Home team
Cheshire & Merseyside AAA screening programme
While the Charity was still building its understanding of local health and social care priorities in 2023124, Trustees
fell il was appropriate for active fundraising to remain paused and so there were no charity-led fundraising events or
campaigns during the year. Nonetheless, we were still fortunate to receive a number of donations and legacies.
We also benefited from donations received from the Vintage Charity Shop in Tarporley. As well as fvndraising so
succe55fully for us, the shop is a popular hub within the community which really helps us connect wrth our
5UPPOrters. share the Charity's news and galher valuable feedback. We are so grateful to everyone who chose lo
support us with their donalions or by buying items and. of course. lo all the loyal volunteers who give their lime so
generously to help run the shop.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial review
The Trust produced a net surplus for the year ending 31 sl March 2024 of £60,092, compared with a 2023 deficit of
£233,392.
Income
Having leased the premises lo COCH with effect from April 2022, and with fundraising aclivilies still limited. rent was
the Charity's main source of income. Total rent for the period amounted lo £67,51812023.' £56,431 }. However. we
continued lo benefit from the generosity of local supporters by way of donations and legacies. In the last year we
received donations of £53,087 12023.. £68,401} and legacies lotalled £32,651, which was an increase on the
previous yeaf (2023.. £18,500).
Expendlture
Costs decreased significantly lo £168,073 {2023'. £392,270). Staff costs amounted lo £55,080 for the year12023'.
£46,440). The Charity made donations in the form of grant funding lotalling £18,124 (2023.. £132.9661. Thi5
decrease in expenditure reflects a period of reflection to finalise the Charity's revised objectives and grant making
policy, and the significant contribution made lo COCH in the prior year lo enable improvements to the building and
ils facililies.
RESERVES AND INVESTMENTS
Reserves policy
Afler partnering with a larger NHS organisation lo provide clinical services al the premises and successfully
mitigating our key risk of insolvency, the Board carried out an inlertm review of ils cash. investment and reserves
policy in October 2022. At that lime, Trustees had set an interim level of £250k for the Charity's reserves (previously
£665kl and a minimum of £30k in cash at hand (previously £140k). However, Trustees still deemed Ihose minimum
levels to be relatively cautious and kept them under review, anticipating that further reductions may be possible in
the future to oplimise spending on charitable aclivilies.
Following further reflection and analysis, and as the Charity's new business model became more established, the
Board conducted a full review of ils overall approach lo managing investments, including the minimum cash and
reserve levels required lo cover future activities and variations in income. In May 2024, Trustees 4)proved and
adopted new policy statements on cash and reserve levels. The minimum reseNes sum is now sel at £150k (lo
cover closure costs and other unforeseen circumstances) and the Charity aims lo keep sufficient cash at hand lo
cover the cash requirements of the current year's budget.
Investment performance
Investments are held al £573,24712023'. £532,206). Profil on disposal in the year amounted to £1,752.
Risk management
The Board regularly assesses risks and opportunities so that risks are mitigated, and opportunities are maximised.
Having secured a new partnership and lease agreement with COCH in April 2022, Trustees remain confident that
the previous, longstanding financial and operational risks faced by the Charity have been miligaled successfully.
Vvilh responsibility for clinical provision and decision making on site having transferred to the lenanl, the Charity's
affairs have become simplified and changed the scope of perceived risks. Trustees are now able lo focus on
working with others and offering funding support to enhance the provision of health and social care services for the
local community.
Trustees will keep their overall approach lo risk under regular review lo ensure that people resources, systems and
processes remain effective bul proportionate.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Future plans
As we enter the third and final year of the original lease agreement between the Chartty and the COCH, our priority
is lo seek early confirmation from the COCH that they intend lo renew the lease in order lo ensure conlinuily of NHS
services provision. We expect this to be a positive outcome.
With the current lease arrangements in place, Trustees expect that future operating income and expenditure will
remain broadly balanced in future years. However. having recently updated the Charity's policy on investments and
financial reserves as outlined above, Trustees are minded lo ulilise some of the Charity's existing reserves to fund
projects or seNices Ihal will help us advance our charitable aims. To this end. the Board advertised £100k in
available granl monies between April and June 2024 for organisalions whose objectives are aligned lo our own. Al
the lime of wrilin9, Trustees have made six grant offers, with several other applications still pending, and anticipate
that these funds will be allocated in full.
Notwilhslanding the ongoing grant activity, the Board recognises that some unplanned operating sutpluses or
losses may still occur. As in previous years, the Charity may benefit from unexpected legacies or. conversely, make
in-year decisions to award additional grants lo other organisalions who can help us achieve our charitable aims and
objectives.
We have taken lime to reflect on the Charity's future direction, listened carefully to our stakeholders, and we are
now excited lo be pulling ideas into action. As reflected in our Vision, Mission and Values, we are passionate about
supporting the physical and mental health and wellbeing of our community and we want to understand how best we
can help the people who need us. Our community engagemenl activities are key lo this and are ongoing. We are
planning further research during 2024125 to gather local views on health and social care priorities and specific
services Ihat the community would like us to support.
As the initiatives that we have supported begin lo deliver benefits, and as we gather more information about other
unmet needs. the Board will also consider plans lo resume more active and targeted fundraising activities in the
lulure. This is likely lo be based on fundraising appeals, ensuring that our funding decisions always reflect the
needs and priorities of the communities we serve, after seeking and listening lo feedback.
Siructure, governance and management
Governing document
The Tarporley War Memorial Hospital Trust is a company limited by guarantee by ils Memorandum and Articles of
Association incoiporaled on 22 January 1988 and amended by special resolution on 24 July 2024. 11 is a registered
charity with the Charity Commission. dated 9 June 1988.
Any person who is appointed as a Trustee will aulomalically, by virtue of that appointment. become a Member. No
person other than a Trustee may be admilled as a Member. There are currently 7 Members, each of whom agrees
to contribute £1 in the event of the Trust winding up.
Legal and adminislralive information set out above forms part of this report. The financial slalements comply with
currenl slalulory requirements, the Memorandum and Articles of Association and the Statement of Recommended
Practice - Accounting and Reporting by Charities.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees. who are also the directors for the purpose of company law, and who served during the year and up lo
the date of signature of the financial statements were=
A Chiltenden
C Stein
C Josephs
R Roberts
H Harding
L O'Neill
H Picken
M Morninglon
C Lees-Jones
Ms R C Wright
(Appointed 19 October 20231
(Appointed 19 October 20231
(Appointed 1 August 20241
{Appointed 1 August 2023 and resigned 16 August 20231
{Resigned 16 November 2023)
(Resigned 19 January 2024)
How the Charity is managed
The Board meets quarterly in person, with a focus on strategic planning and decision making, and also holds
monthly online meetings in the inlervening months lo review progress on current activities.
A register of outside interests is maintained and any Trustee with an actual or perceived conlficl of interest is
excluded from decision making in any matter relating to that outside interest.
The Board also maintains a skills matrix and when areas of business or development arise in which the majority of
Trustees feel inexperienced to advise, exlernal expertise is either brought in temporarily or we seek to appoint an
additional Trustee wilh the relevant skills, knowledge and experience.
During 2023124. we advertised locally for new Trustees with complementary knowledge and skills to help the Charity
further develop ils new business model as a granl-making charity and landlord. A new Trustee was initially
appointed in August 2023 (who subsequently resigned) and Iwo additional Truslees were then appointed in October
2023. Shortly after the reporting period, Trustees advertised a further vacancy and went on lo make an appointment
in August 2024.
Recruitment and appointment of new trustees
In accordance with ils new Articles of Association (amended by special resolution on 24th July 2024), the Charity
has between three and twelve Trustees and Trustees become Members by virtue of their appointment as Trustees.
Trustees are appointed for terms of three years and those who have served their term must retire al the next Annual
General Meeting IAGMI. However, Trustees who remain qualified may be reappointed for a maximum of three
consecutive terms of office. subject to consent from al least 75 % of the other Tru51ees.
Existing Trustees appoint other Trustees by proposing them in writing prior lo the AGM or through an interview and
appoinlment process Conducled by more than one Trustee and ratified by the full Trust Board.
Organisational structure
Responsibility for the management of the Charity rests with the TWMH Board of Truslees. The Board continues lo
delegate some of its assurance functions and responsibility for day-to-day management of the Charity's activities
and landlord's office lo a small adminislralive team, which comprises two part-lime members of staff. The Board
also employs a manager for The Vintage Charity Shop, which raises funds lo support the Trust's activities and
retains a dedicated Community Engagement Officer to extend ils reach within the community and inform future
plans.
In addition, Tru51ees lake advice from a range of professional advisers as and when required, including from
accountancy and legal advisers.

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Inductlon and tralnlng of newtrustees
New Trustees are briefed on their legal obligalions under charity and company law- Ihe content of the Articles of
Associalion,. Ihe Charity's structure and decision-making process,. recent financial performance., and the latest
busin8ss plan. The induction also includes meeling other Truslees and the Charity's administrative team.
The trustees, report was approved by the Board of Truslees.
The Trustees. report was approved by the Board of Trustees.
H Harding
Trustee
Date: ..

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TARPORLEY WAR MEMORIAL HOSPITAL TRUST
I report to the Trustees on my examination of the financial slalements of Tarporley War Memorial Hospital Trust Ilhe
Charity) for Ihe year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees ol the Charity land also ils directors for the purposes of company lawl you are responsible for the
preparation of Ihe financial slalements in accordance with the requirements of the Companies Act 20Qb {the 2006
Act).
Having satisfied myself that the financial slalemenls of the Charity are not required lo be audit￿ under Part 16 01
the 2006 Act and are eligible for independent examination. I report in respect of my examination of the Charity's
financial statements carried out under section 145 of the Charities Act 2011 Ilhe 2011 Acll. In carrying out my
examination I have followed all the applicable Directions given by the Charity Commission under section 14515llb}
of the 2011 Act.
Independènt 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..
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act.. or
the financial slalemenls do not accord wilh those records., or
Ihe financial slalemenls do not comply with the accounting fequirernenls of section 396 of the 2006 Act other
than any requirement that the accounts give a ttije and fair view which is not a matter considered as part of an
independent examination., or
the financial statements have not been prepared in accordance wilh the methods and principles of the
Stalemenl ol Recommended Praclice for accounting and reporting by charities applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK arKI
Republic of Ireland {FRS 1021.
I have no concerns and have come across no other mallers in connection with the examination lo which attention
should be drawn in this report in order lo enable a proper understanding of the financia5 statements lo be reached.
Alastair Jeffcott BA FCA
McLinlocks INW) Limited
2 Hilliards Court
Chester Business Park
Chester
Cheshire
CH4 9QP
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TARPORLEY WAR MEMORIAL HOSPITAL TRUST
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
15
16
641.277
573,247
661,881
532,206
1,214,524
1,194,087
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
350
16,094
107,220
4,280
134,386
138.666
123,664
Creditors". amounts falling due within
one year
19
{20.329}
144,982)
Net current assets
118.337
78,682
Total assets less current liabilities
1,332,861
1.272,769
Creditors.. amounts falling due after
more than one year
20
1350,0001
1350.0001
Net assets excluding ponsion liability
982,861
922.769
Net assets
982,861
922,769
The funds of the Charity
Endowment funds
Unreslricled funds
22
50,387
932,474
47,225
875,544
982,861
922,769
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of financial statements.
The members have not required the company lo obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable lo companies subject
lo the small companies regime.
11

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
BALANCE SHEET (CONTINUED)
AS AT31 MARCH 2024
The financial statements were approved by the Trustees on 21 August 2024.
H Harding
Trustee
Company registration number 02213003 (England and Wales)
12-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Tarporley War Memorial Hospital Trust is a private company limited by guarantee incorporated in Eruland and
Wales. The regislered office is Park Road, Tarporfey, Cheshire, CW6 OAP.
1.1 Accounting convention
The financial slalemenls have been prepared in accordance with the Charily's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charities.. Slalement ol Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Stanclard
applicable in the UK and Republic of Ireland IFRS 102} leffeclive 1 January 20191" The Charity is a Public
Benefit Enlily as defined by FRS 102.
The Charily has taken advantage of the provisions in the SORP for charities applying FRS 102 Updale
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in slerfing. which is the functional currency of the Charity. Monetary
amounts in these financial slalemenls are rounded lo the nearest £.
The financial slalemenls have been prepared under the historical cost convention, modified lo include the
revaluation of investments at fair value. The principal accounting policies adopted are sel out below.
1.2 Going concern
At the time of approving the financial slalemenls. the Trustees have a reasonable expectation that the Charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees
continue lo adopt the going concerri basis of accounting in preparing the financial slalements.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslricled funds are subjecl 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 lo the financial statements.
Endowment funds. which arose from an undertaking by The Area Health Authority on the sale of land.
represent those assets that must be held permanently by the Trust, principally investments. Income arising on
the endowment funds can be used in accordance with Ihe objects of the Trust and is transferred lo be
included in unreslricled income. Any capital gains or losses arising on the investments form part of the fund.
Investment income and gains are allocated to the appropriate fund.
1.4 Income
Income is recognised when the Charity is legally entitled lo il after any performance conditions have been
met, the amounts can be measured reliably, and il 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 lax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on receipt or olhewi5e if the Charity has been notified of an impending dislribulion.
Ihe amount is known, and receipl is expected. If the amount is not known. the legacy is Irealed as a
conlingenl asset.
Other income is government support packages in relation lo COVID-19. These are recognised when the
Charity is legally entitled to the receipt of funds.
13-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commilling the
charity lo that expenditure. it is probable that a transfer of economic benefits will be required in selllement and
Ihe amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings that aggregate all cost related lo the category. Where costs cannot be
directly allribuled lo particular headings they have been allocated lo activities on a basis consistent with the
use of resources.
Raising funds includes all expenditure incurred by the charity lo raise funds for ils charitable rurposes and
includes costs of all fundraising activities, events and non-charilable trading.
1.6 Intangible fixed assets other than goodwill
Amortisation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Software
4 years on cost
1.7 Tangible fixed assets
Individual assets costing £150 or more are capitalised al cost in the year including any incidental expenses of
acquisition.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives ori the following bases..
Freehold land and buildings
Leasehold improvements
Fixtures and fillings
20/D straight line, land not depreciated
20/u straight line
20 /0 reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference belween the sale proceeds
and the carrying value of the a5sel, and is recognised in the statement of financial aclivilies.
1.8 Fixed asset investments
Fixed asset investments are initially measured al transaction price excluding Iransaclion costs. and are
subsequently measured at fair value at each reporting dale. Transaction costs are expensed as incu￿ed.
Changes in fair value are recognised in other recognised gains and losses except lo the extent that a gain
reverses a loss previously recognised in nel income expenditure, or a loss exceeds the accumulated gains
recognised in equity., such gains and loss are recognised in nel incomel{expenditure} for the year.
1.9 Stocks
Stocks are stated at the lower of cost and eslimaled selling price less costs lo complete and sell. Cost
comprises direct materials and. where applicable. direct labour c051s and those overheads that have been
incurred in bringing the stocks lo their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of feplacemenl cosl and cost.
Net realisable value is Ihe eslimaled selling price less all estimated costs of completion and costs lo be
incurred in marketing. selling and distribution.
14-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.10 Financial instrurnents
The Charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Olher Financial Instruments Issues, of FRS 10210 all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party lo the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial slalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and sellle the liability simultaneously.
Basic flnancial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
Iransaclion price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement conslitules a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or
are sellled, or when the Charity transfers the financial asset and substantially all the risks and rewards of
ownership lo another entity, or if some significant risks and rewards of ownership are retained but control of
the asset has transferred lo another party that is able lo sell the assel in its entirely to an unrelated third party.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constilules a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of inleresl. Financial liabilities classified as payable
wilhin one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course ol
operations from suppliers. Arnounls payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using the effective interest method.
Other financial liabllities
As an exception lo the usual requirements for financing Iransaclions. as a public benefit enlily, concessionary
loans provided lo the charity have been accounted for al the amount received adjusted for any impairment
loss. This loan is disclosed in amounts falling due in greater than one year.
Dere¢ognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.11 Taxation
The charity is exempl from coiporation lax on ils charitable aclivilies.
15-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.12 Employee benefits
The cost of any unused holi(Jay enlillement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
lo terminate the ernployment of an employee or lo provide lerminalion benefits.
1.13 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.14 Volunteers and donated services and facilities
The value of services provided by volunteers is not incorporated into these financial statements. Further
details of the contribution made by volunteers can be found in the Irustees, annual report.
Income from donations and legacie5
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifls
Legacies receivable
53,087
32,651
53.087
32,651
68,401
18,500
30,300
98,701
18.500
85,738
85,738
86.901
30,300
117,201
Charitable activities
Charitable Trust Charitable Trust
2024
2023
Other income - including meals. nursing and recoveries
Charitable rental income
Other income
384
56.431
18,535
67,518
15,950
83,468
75,350
16-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from investments
Unrestricted Endowment
funds
funds
2024
2024
Total Unrestricted Endowment
funds
funds
2023
2023
Total
2024
2023
Income from listed
investments
Interest receivable
26,773
1,762
1,594
28,367
1,762
24.498
767
1.129
25,627
767
28,535
1,594
30,129
25,265
1,129
26,394
Raising funds
Unrestricted Endowment
funds
funds
goneral
2024
Total Unrestricted Endowment
funds
funds
general
2023
Total
2024
2024
2023
2023
Fundraisin
and ublicit
Staging fundraising
events
Advertising
2,720
155
2,720
155
1,796
1.796
Fundraising and publicity
Inv
Iment mana
ement
2,875
2,690
2,875
3,010
1,796
2,773
1,796
3,106
320
333
5,565
320
5,885
4.569
333
4,902
17-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Charitable Trust Charitable
Trust
2023
2024
Staff costs
Depreciation and impairment
Maintenance
Donations
Waste disposal
56,548
20,603
5.057
18,124
73
46.440
27.124
6,094
132,966
8,079
100,405
220,703
Share of support costs (see note 7}
Share of governance costs (see note 71
59.563
2.220
76,019
1,800
162,188
298,522
Analysis by fund
Unrestricted funds
Restricted funds
162.188
268.222
30,300
Support costs allocated to actlvities
Fundraislng
2024
Total
2023
Amortisalion
Services
Otfice cosls
Sundries
Consultancy fees
Bank charges
Legal and professional fees
Governance
2,310
19,459
21,841
826
10,347
410
17.568
5,058
22,987
7.462
1,058
13.990
501
10.949
4.836
61.783
77,819
2024
2023
Governance costs Comprise:
Accountancy
Independent examination fees
2,616
2,220
3,258
1,800
4,836
5,058
18-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
The nel movement in funds is stated after chargingllcredilingl..
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
Amortisation of intangible assets
Loss on disposal of intangible assets
2,220
20,603
1.800
27.123
77,288
2,310
11.558
Trustee5
None of the Trustees lor any persons connected wilh them) received any remuneration, expenses nor
benefits from the Charity during the current or prior year.
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Administration
Management
Total
Employment costs
2024
2023
Wages and salaries
Other pension costs
55,080
1,468
46,929
(489}
56,548
46,440
There were no employees whose annual remuneration was more than £60,000.
11 Other
Total Unrestricted
fund5
2024
2023
Net loss on disposal of intangible fixed assets
Net loss on disposal of tangible fixed assets
11,558
77,288
88.846
19

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
11 Other
{Continued}
12 Net gainsl{losses) on investments
Unrestricted Endowment
funds
funds
general
2024
Total Unreslricled Endowment
funds
funds
general
2023
Total
2024
2024
2023
2023
Revaluation of
investments
Gainllloss} on sale of
investments
24,878
2,200
27,078
160,275)
(1,963)
(62,238)
2,064
{312)
1,752
2,928
{7571
2,171
26,942
1,888
28.830
{57.3471
12.7201
160,0671
13 Taxation
The charity is exempl from taxation on its activities because all ils income is applied for charitable purposes.
14 Intangible fixed assets
So￿are
Cost
Al 1 April 2023
Disposals
3,360
{3,360)
At 31 March 2024
Amortisation and impairment
Al 1 April 2023
Disposals
3.360
13,3601
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
-20-

TARPORLEYWAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Tangible fixed assets
Freehold land
Leasehold Fixtures and
and buildings improvements
fillings
Total
Cost
At 1 April 2023
350,000
919,782
9.941
1,279,723
Al 31 March 2024
350,000
919.782
9,941
1.279,723
Depreciation and impaimient
At 1 April 2023
Depreciation charged in the year
162.000
6,000
445.902
14,603
9,941
617,843
20,603
At 31 March 2024
168,000
460,505
9,941
638,446
Carrying amount
At 31 March 2024
182,000
459,277
641.277
At 31 March 2023
188.000
473.881
661.881
Freehold land and buildings wilh a carrying amount of £350,00012023= £350,000) have been pledged against
the concessionary loan held by the Charity. The Charity is not allowed lo pledge these assets as security for
other borrowings or lo sell them to another entity.
Included in cost or valuation of land and buildings is freehold land of £50.000 12023.. £50.000) which is not
depreciated.
21

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Fixed asset Investments
Llsted
investments
Cash in
portfolio
Total
Cost or valuation
At 1 April 2023
Additions
Valuation changes
Realised profil on disposal
Movement on cash
Disposals
520,260
134,145
27,077
1,752
13,145
{129,089)
11.946
532,206
134,145
27,077
1,752
7,156
1129,0891
(5,9891
At 31 March 2024
567,290
5.957
573,247
Carrylng amount
At 31 March 2024
567,290
5,957
573.247
At 31 March 2023
520,260
11,946
532,206
Fixed asset investments revalued
The historical cost of listed investments at 31 March 2024 was £510,887 {2023-. £509.3161.
17 Stocks
2024
2023
Raw materials and consumables
350
18 Debtors
2024
2023
Amounts falling due within one year..
Trade debtors
Other debtors
Prepayments and accrued income
2,120
2,093
67
6,120
9.974
4,280
16,094
-22-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade credilors
Other credilors
Accruals and deferred income
849
1,348
445
17,687
824
38,199
2,879
3,080
20,329
44,982
20 Creditors: amounts falling due after more than one year
2024
2023
Borrowings
350,000
350,000
Borrowings comprise a concessionary loan provided by the North Wesl Regional Health Aulhorily, issued in
2001, which is interest free and repayable after more than five years.
Upon repayment. Ihe market value of the loan will be assessed and this will indicate Ihe amount repayable by
the Charity. However, the likelihood of this situation occurring is deemed to be unlikely and thus no interest
has been accrued alongside this liability.
The loan is secured against the freehold property.
21 Retirement benefit schemes
2024
2023
Deflned contribution schemes
Charge to profit or loss in respect of defined contribution schemes
1,468
14891
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of Ihe
scheme are held separately from those of the Charity in an independently administered fund.
22 Endowment funds
Endowment funds represent assets which musl be held permanently by the Charity. Income arising on the
endowment funds can be used in accordance with the objects of the Charity and is included as unreslricled
income. Any capital gains or losses arising on the assets form part of the fund.
At 1 April
2023
Incoming
resources
Resources
expended
Gains and At 31 March
losses
2024
Permanent endowments
Health Authority Endowment
Fund
47.225
1,594
1320)
1,888
50,387
23-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Endowment funds
{Continuedl
Prevlous year:
At 1 April
2022
Incoming
resources
Resources
expended
Gains and At 31 March
losses
2023
Permanent endowments
Health Authority Endowment
Fund
49,149
1.129
{3331
{2,720}
47,225
Health Aulhority Endowment Fund
Funds are held to generate income for charitable purposes and cannot itself be spent.
23 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Previous year:
At 1 April
2022
Incoming
resources
Resources At 31 March
expended
2023
Portal Gof Club
30.300
130,300}
The sum of £30.300 was received from the Portal Golf Club in connection with the therapy rooms
refurbishment. Of the sum of money received £0 is carried forward.
24 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unreslricled funds by the trustees for specific purposes.
At 1 April
2023
Incomlng
resources
Resources
expended
Gains and At 31 March
losses
2024
General funds
875.544
197,741
1167,7531
26,942
932.474
Previous year..
At 1 April
2022
Incoming
resources
Resource5
expended
Gains and At 31 March
losses
2023
General funds
1,107.012
187,516
1361,637)
(57,3471
875,544
-24-

TARPORLEY WAR MEMORIAL HOSPITAL TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Analysls of net assets between funds
Unrestricted Endowment
fund5
funds
2024
2024
Total Unreslricled Endowment
funds
funds
2023
2023
Total
2024
2023
Fund balances al 31
March 2024 are
represented by..
Tangible assets
Investments
Current asselsllliabililies)
Long term liabilities
641,277
522,858
118,337
(350,0001
641,277
661,881
573.247
484,981
118,337
78.682
{350,000} 1350,000)
661,881
532,206
78,682
{350,000}
50,389
47,225
932.472
50,389
982.861
875.544
47,225
922.769
26 Operating lease commitments
Lessee
At the reporting end date the Charity had ou151anding commitments for fulure minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2024
2023
Within one year
Between two and five years
309
598
309
309
907
27 Related party transactions
It is inevitable that transactions will lake place with trustees and organisalions in which a Iiustee may have an
interest. All such transactions are conducted in the ordinary course of business and are at arms length.
Trustees and their related enterprises made donations to the charity tolalling £17,000 {2023'. £43,000).
25-