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2022-09-30-accounts

CHARITY REGISTRATION NUMBER: 800844

The League Of Friends Of Patrick Stead Hospital Unaudited financial statements

For the year ended 30 September 2022

The League Of Friends Of Patrick Stead Hospital

Financial statements

Year ended 30 September 2022

Page
Trustees' annual report 1
Independent examiner's report to the trustees 6
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10

The League Of Friends Of Patrick Stead Hospital

Trustees' annual report

Year ended 30 September 2022

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2022.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 published in October 2019.

Reference and administrative details

Registered charity name

The League Of Friends Of Patrick Stead Hospital

Charity registration number 800844 Principal office c/o Halesworth Volunteer Centre London Road Halesworth Suffolk IP19 8LW

The trustees

The trustees who served during the year and at the date of approval were as follows:

Mrs K Kerridge (Chair) Mr A Witherby (Vice-Chair) Mr J Lewis (Resigned 21.10.21) Mr R Smith-Howell Mrs R Smith-Howell (Resigned 21.10.21) Mrs H Daglish (Secretary) Mrs L Clark (Treasurer)

Independent examiner Mr M C Waters ACA FCCA Lovewell Blake LLP Chartered accountants The Wherry Quay Street Halesworth Suffolk IP19 8ET

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The League Of Friends Of Patrick Stead Hospital

Trustees' annual report (continued)

Year ended 30 September 2022

Objectives and activities

The object of the Charity is to support former patients of the hospital and other members of the community who are unwell, convalescent, disabled, handicapped or infirm, including those with social needs. To undertake charitable work to support health and care services in Halesworth and the surrounding area. As well as other local health related groups.

Since the closure of the inpatient beds at Patrick Stead in April 2017, the Charity continues to respond to requests from Cutlers Hill Surgery, Halesworth dementia Carers' Fund, and any local health related charity.

It meets these objectives by:

i) Considering requests from all health-related groups for equipment, supplies and, if approved by trustees, donating the requisite funds.

ii) Progressing the Social Day Care Project to provide social day care services in Halesworth.

iii) Acting as fiduciary for all monies raised and entrusted to it.

iv) Identifying and supporting new projects to improve the health and social care services provided for people living in Halesworth and the surrounding area.

Public Benefit

The beneficiaries of the Charity's activities are the users of health related services provided for people residing throughout Halesworth and the surrounding towns and villages and organisations whose objectives fall within the Charity's own.

The Charity is in regular communication with the CCG, ECCH and staff members to ensure that the needs of patients in the Halesworth area are supported where possible by the resources made available through the Charity.

Through the Charity's fundraising events and media publicity it comes into regular contact with the wider community to promote the need to support local healthcare.

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The League Of Friends Of Patrick Stead Hospital

Trustees' annual report (continued)

Year ended 30 September 2022

Achievements and performance

The charity has once again been able to hold in person meetings, although a lot of our decisions and communications have been through email.

Finally work has begun on the old Methodist Church building and the project is progressing slowly but steadily. Most of our outgoings this financial year have been towards the new Social Day Care project. Our plans include creating a suitable space to provide a Social Day Care for adults with various health issues, including dementia. We will be fitting a small commercial kitchen, along with disabled toilets and a wet room, as well as a reception area. A suitable provider for the service will need to be selected and through the steering group we will work with Suffolk County Council, to ensure that we meet all specifications.

We have built onto the back of the existing building, creating office space to let, which will ensure sustainability and cover the running costs of the building. We have identified a potential tenant, another local charity, Halesworth Volunteers, who we are working closely with.

We are hoping the building will provide a community space for use when the day centre is not running at the weekend.

This exciting new project is in line with and meets the charity's objectives and activities by replacing the Rayner Green Resource Centre closed by the CCG, supporting those with social care needs. The League of Friends will in future continue to support the work of Cutlers Hill Surgery and others health related groups and organisations in the community.

Other outgoings this financial year have included work carried out on 55 The Thoroughfare. After losing one of our long standing tenants at the end of 2021, we took the opportunity to carry out some much needed updating and modernising of the property, and have now successfully re-let the smallest part of the building.

Trustees have set up a new CIO charity in the name of Friends of Halesworth Community Health and Care and are looking to now transfer the assets over to the new charity.

We continue to carefully assess any requests to put to our members for funding, as well as identifying other health related projects to support.

Financial review

The Charity's principle sources of funding during the year were donations, rental income and fundraising income. The net incoming resources for the year amounted to £1,624 (2021: £2,960).

The Charity's unrestricted net current assets at 30 September 2022 were £1,031,401 (2021: £1,029,656). Of these unrestricted net current assets, no amounts have been designated by the trustees.

Reserves Policy

The Charity's reserves are more than enough to meet any committed expenditure in the coming year. On reviewing this, Trustees feel reluctant to commit to further significant requests/projects until we have a more definite idea of expenditure on the day care project. This should be reviewed by the Trustees regularly as plans progress and again during the year ended 30 September 2023, in light of our commitment to the new Social Day Care project.

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The League Of Friends Of Patrick Stead Hospital

Trustees' annual report (continued)

Year ended 30 September 2022

Financial review (continued)

Investment Policy

The Charity holds an investment property on which it receives rental income which was gifted to the Charity through a legacy. With future plans still currently very uncertain and our commitment to the new Halesworth Community Social Care Services project, trustees are still reluctant to tie up funds at this stage. The investment policy needs to be discussed again and updated by trustees during the year ended September 2023.

Plans for future periods

The charity has an exciting time ahead moving forward, with continued challenges to face in order to fulfil our plans to complete our Social Day Care project. Future plans include a new website and social media to interact, engage and become more accessible to members of the community.

We will be working to ensure the new Halesworth Community Social Day Care Service project is successful and we will continue to support the selected provider long term, gradually reducing support as and when appropriate.

We will continue to look to identifying other health related projects to support.

Structure, governance and management

Governing document

The League Of Friends Of Patrick Stead Hospital is registered with the Charity Commissioners and is governed by its Constitution dated 21 June 1988 which was amended on 22 November 1988, 27 May 1997, November 2006 and November 2013. A review of the Charity's Constitution by its members was conducted during the year to 30 September 2017 and the proposed revisions were adopted by the membership at the 2017 AGM in January 2018 and are to be lodged with the Charity Commission.

Recruitment and Appointment of Trustees

The Charity is administered by a Board of Trustees who have the power of appointing new Trustees. Trustees are appointed by majority vote where unanimity has not been achieved.

The Board of Trustees comprises a Chairman, Vice-Chairman, Secretary, Treasurer and up to eight elected members. All are elected annually by the membership at the Annual General Meeting and throughout the year at Trustees meetings as required. Up to two additional members may be co-opted for specific purposes. The activities of the Charity are carried out in accordance with its written Constitution as approved by the members and the Charity Commission.

In selecting persons to be appointed as Trustees, account is taken of the benefits of appointing people whose qualifications, employment or knowledge will make a contribution to the pursuit of the objects or the management of the Charity.

The Trustees, as listed on page 1, held office throughout the year except where indicated.

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The League Of Friends Of Patrick Stead Hospital

Trustees' annual report (continued)

Year ended 30 September 2022

Structure, governance and management (continued)

Induction and Training of Trustees

On appointment to the Board, Trustees are provided with copies of:

and encouraged to read The Charity Commission guidance notes CC3 - “The Essential Trustee”.

Throughout the year, any matters which effect the governance of the Charity are raised and discussed as required at Trustee and Full Members meetings.

Organisational Structure

The Trustees meet at least 6 times a year discussing both the events and activities and also the finances of the Charity. This includes details of funds received and agreeing on the appropriation of those funds to enable the Charity to achieve its objectives.

Relationship With Other Organisations

The Charity is a member of ATTEND, formerly the National Association of Hospital Friends. Its entity incorporates leagues of hospital friends and other volunteering groups providing health and social care in the community.

Risk Management

During the year the Trustees have reviewed the major risks to which the Charity is exposed.

Due to the large deposits held by the Charity in relation to its annual expenses, Trustees are currently in the process of reviewing the Charity's investment policy.

The trustees' annual report was approved on 18 July 2023 and signed on behalf of the board of trustees by:

Mrs K Kerridge (Chair) Trustee

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The League Of Friends Of Patrick Stead Hospital

Independent examiner's report to the trustees of The League Of Friends Of Patrick Stead Hospital

Year ended 30 September 2022

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 30 September 2022 which comprise the statement of financial activities, balance sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

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The League Of Friends Of Patrick Stead Hospital

Independent examiner's report to the trustees of The League Of Friends Of Patrick Stead Hospital (continued)

Year ended 30 September 2022

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.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with 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) 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 since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Mr M C Waters ACA FCCA Independent Examiner

Lovewell Blake LLP Chartered accountants The Wherry Quay Street Halesworth Suffolk IP19 8ET

24 July 2023

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The League Of Friends Of Patrick Stead Hospital

Statement of financial activities

Year ended 30 September 2022

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 14,500 14,500 1,404
Investment income 5 12,338 12,338 9,724
-------------------------- ------------- -------------------------- --------------------------
Total income 26,838 26,838 11,128
========================== ============= ========================== ==========================
Expenditure
Raising funds:
Investment management costs 6 14,432 14,432 949
Charitable activities 7 10,782 10,782 7,219
-------------------------- ------------- -------------------------- --------------------------
Total expenditure 25,214 25,214 8,168
========================== ============= ========================== ==========================
-------------------------- ------------- -------------------------- --------------------------
Net income and net movement in funds 1,624 1,624 2,960
========================== ============= ========================== ==========================
Reconciliation of funds
Total funds brought forward 1,177,959 627 1,178,586 1,175,626
--------------------------------------- ------------- --------------------------------------- ---------------------------------------
Total funds carried forward 1,179,583 627 1,180,210 1,178,586
======================================= ============= ======================================= =======================================

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

The notes on pages 10 to 16 form part of these financial statements.

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The League Of Friends Of Patrick Stead Hospital

Balance sheet

30 September 2022

2022 2021
Note £ £ £ £
Fixed assets
Tangible fixed assets 11 682 803
Investments 12 147,500 147,500
------------------------------- -------------------------------
148,182 148,303
Current assets
Stock 13 234,909 157,974
Debtors 14 997 6,445
Cash at bank and in hand 799,639 870,001
--------------------------------------- ---------------------------------------
1,035,545 1,034,420
Creditors: Amounts falling due within
one year 15 3,517 4,137
--------------------------------------- ---------------------------------------
Net current assets 1,032,028 1,030,283
--------------------------------------- ---------------------------------------
Total assets less current liabilities 1,180,210 1,178,586
--------------------------------------- ---------------------------------------
Net assets 1,180,210 1,178,586
======================================= =======================================
Funds of the charity
Restricted funds 627 627
Unrestricted funds 1,179,583 1,177,959
--------------------------------------- ---------------------------------------
Total charity funds 16 1,180,210
=======================================
1,178,586
=======================================

These financial statements were approved by the board of trustees and authorised for issue on 18 July 2023, and are signed on behalf of the board by:

Mrs K Kerridge (Chair) Trustee

The notes on pages 10 to 16 form part of these financial statements.

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements

Year ended 30 September 2022

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is c/o Halesworth Volunteer Centre, London Road, Halesworth, Suffolk, IP19 8LW, England.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

(a) Basis of preparation

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(b) Going concern

There are no material uncertainties about the charity's ability to continue.

(c) Cash at bank and in hand

Cash at bank includes cash and deposit accounts.

(d) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

3. Accounting policies (continued)

(e) Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

(f) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

(g) Tangible assets

Fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives.

(h) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment - 15% reducing balance

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

3. Accounting policies (continued)

(i) Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in the statement of financial activity.

(j) Stocks

Stocks are valued at the lower of cost and net realisable value.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Donations
Donations - League of Friends 14,500
==========================
14,500
==========================
1,404
======================
1,404
======================

5. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Bank interest received 2,211 2,211 61 61
Rents receivable 10,127 10,127 9,663 9,663
-------------------------- -------------------------- ---------------------- ----------------------
12,338 12,338 9,724 9,724
========================== ========================== ====================== ======================
Investment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Investment property expenses 14,432 14,432 949 949
========================== ========================== ============= =============

6. Investment management costs

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

7. Expenditure on charitable activities by fund type

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Donations 2,695 2,695
Stationery, postage, website and
telephone 210 210 330 330
General expenses and maintenance 240 240 85 85
Insurance 1,123 1,123 1,167 1,167
Bad debts 5,720 5,720
Depreciation 121 121 143 143
Support costs 3,368 3,368 2,799 2,799
-------------------------- -------------------------- ---------------------- ----------------------
10,782 10,782 7,219 7,219
========================== ========================== ====================== ======================

8. Analysis of support costs

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Independent examination fees 2,190 2,190 2,202 2,202
Legal and other professional fees 498 498
Membership fees 680 680 597 597
---------------------- ---------------------- ---------------------- ----------------------
3,368 3,368 2,799 2,799
====================== ====================== ====================== ======================

9. Staff costs

The charity employed no staff during the either the 2022 or 2021 year.

10. Trustee remuneration and expenses

No trustees received any remuneration during the year. If any trustee personally incurred expenditure on behalf of the charity then the exact amount was repaid to them only on presentation of an authorised expense claim form and the original invoice or receipt.

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

11. Tangible fixed assets

Equipment Total
£ £
Cost
At 1 October 2021 and 30 September 2022 4,056 4,056
====================== ======================
Depreciation
At 1 October 2021 3,253 3,253
Charge for the year 121 121
---------------------- ----------------------
At 30 September 2022 3,374 3,374
====================== ======================
Carrying amount
At 30 September 2022 682 682
====================== ======================
At 30 September 2021 803
======================
803
======================

12. Investments

Investment
properties
£
Cost or valuation
At 1 October 2021 and 30 September 2022 147,500
===============================
Impairment
At 1 October 2021 and 30 September 2022
Carrying amount
At 30 September 2022 147,500
===============================
At 30 September 2021 147,500
===============================

All investments shown above are held at valuation.

Investment properties

Investment property was valued at market value by the trustees at 30 September 2017 on advice from Durrants Estate Agents. The trustees do not believe there to have been any material change in its valuation at 30 September 2022.

13. Stocks

2022 2021
£ £
Work in progress 234,909
===============================
157,974
===============================

Included within work in progress are costs associated with the purchase the Old Methodist Church in Halesworth and subsequent costs relating to its conversion into a Day Centre.

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

14. Debtors

2022 2021
£ £
Prepayments 997 725
Rent debtor 5,720
------------- ----------------------
997 6,445
============= ======================
Creditors: Amounts falling due within one year
2022 2021
£ £
Accruals and deferred income 3,517 4,137
====================== ======================

15. Creditors: Amounts falling due within one year

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 October 202 30 September
1 Income Expenditure 2022
£ £ £ £
General funds 1,177,959 26,838 (25,214) 1,179,583
======================================= ========================== ========================== =======================================
At At
1 October 202 30 September
0 Income Expenditure 2021
£ £ £ £
General funds 1,174,999 11,128 (8,168) 1,177,959
======================================= ========================== ====================== =======================================
Restricted funds
At At
1 October 202 30 September
1 Income Expenditure 2022
£ £ £ £
Rayner Green Resource Centre 627 627
============= ============= ============= =============
At At
1 October 202 30 September
0 Income Expenditure 2021
£ £ £ £
Rayner Green Resource Centre 627 627
============= ============= ============= =============

The restricted funds relating to the Rayner Green Resource Centre are to be used towards the provision of agreed items for day to day activities.

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The League Of Friends Of Patrick Stead Hospital

Notes to the financial statements (continued)

Year ended 30 September 2022

17. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 682 682
Investments 147,500 147,500
Current assets 1,031,401 627 1,032,028
--------------------------------------- ------------- ---------------------------------------
Net assets 1,179,583 627 1,180,210
======================================= ============= =======================================
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 803 803
Investments 147,500 147,500
Current assets 1,029,656 627 1,030,283
--------------------------------------- ------------- ---------------------------------------
Net assets 1,177,959 627 1,178,586
======================================= ============= =======================================

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