Contents
1 Foreword
Welcome to our 2023 to 2024 Annual Report and Accounts for the Rotherham Doncaster and South Humber NHS Foundation Trust Charitable Fund (Charitable Fund). This document records the activities and final audited financial accounts for the financial year 1 April 2023 to 31 March 2024.
The Rotherham Doncaster and South Humber NHS Foundation Trust (RDaSH) is immensely grateful to the many generous and committed individuals, groups and local companies who have helped to raise funds. Donations range in size and are underpinned by an overwhelming desire to care for people in our community who need help. On behalf of our patients, carers and staff we send our appreciation to everyone who has helped in any way to make this another successful year.
These funds have supported a wide range of charitable and health related activities over the past year and have been used to support and enhance the experiences of our patients, their carers, and our staff.
Funds have been provided to support a variety of requests both small and large across our geographical footprint. Summary of the main activities undertaken in relation to meeting the purpose of the Charitable Fund during 2023 to 2024 include the following examples:
- £634,227 was awarded to St John’s Hospice for the provision of a range of staff including counsellors, nurses and healthcare support workers
- £80,400 was awarded to St John’s Hospice for the redevelopment of the Hospice’s courtyard for patients and families to use. This was partly funded specifically by donations from Next, Northern Powergrid, First Bus Company and a bereaved family
- £8,400 was awarded to St John’s information centre for the development of a staff wellbeing room and upgrade to the kitchen
- £7,056 was awarded for the provision of training for staff on the dementia experience. This involved the virtual dementia tour which is the only scientifically and medically proven method of giving a person with a healthy brain the experience of what dementia might be like
- £6,564 was awarded for the purchase of a Motomed exercise machine to support therapy for patients with dementia on Windermere ward
- £5,973 was awarded to St John’s Hospice for the upgrade of lighting in the main corridors and patient bedrooms.
Donations which are not used immediately are invested in accordance with the Charity Commission guidelines ensuring appropriate financial return is achieved. The performance of the investment is reviewed quarterly at the Charitable Funds meeting and on a yearly basis with the investment management company to ensure we protect the value of the portfolio until such time as they are needed to be spent.
During 2024 to 2025 the charity will be launching a new fundraising plan with the aim to increase funds going into the trust charity. This will increase charitable spending to improve the experience, health and wellbeing of patients, staff and carers, whilst ensuring the future sustainability and growth of the charity.
As chair of the Charitable Funds Committee, I offer my sincere thanks to everyone who has contributed so generously in time, energy and money to support the Charitable Fund.
2 Future plans for the charity
We will relaunch our charity in quarter 3 2024 to 2025 to better reflect the needs of the communities that we serve. In year the Charitable Funds employed a dedicated fundraiser to fundraise on their behalf. Fundraising is also encouraged throughout RDaSH to ensure funds are available for use and to ensure funds do not become depleted within a specific fund area.
The relaunch will enable us to focus on five big areas where we want to invest and we want to fundraise. This gives us an exciting opportunity to work with our local communities and partners to raise funds to improve health care in North Lincolnshire and South Yorkshire, support our staff in delivering high quality health care and to work more closely with community groups and voluntary sector organisations.
Not only are we changing what we fundraise for, we will also be inviting bids for the charitable funds from teams and individuals within RDaSH jointly with local community and voluntary sector organisations. This will mean we can join forces with communities in designing and funding improvement in care for our patients and their carers.
The key areas that we will be raising funds for are as follows:
- a good start (children and young people)
- our best self (mental wellbeing of patients and staff)
- RDaSH research
- education and learning
- a good death (end of life care including hospice services)
2.1 A good start (children and young people)
RDaSH provides care for children aged from birth to 18 years old across physical and mental health services.
We wish to raise funds to support our children and young people in some key areas. Firstly, to help children under 5 to get ready to start attending school by investing in programmes that focus on children’s learning and development, social skills and their physical development such as potty training. Increasingly we are seeing that families and children and young people would benefit from further support in this area. With charitable funds raised by our local communities we could work with children and families, nursery care providers, partners and the voluntary sector to provide extra support.
The first 1,000 days of any child’s life are crucial and have a significant impact upon their life chances, health and education so it is vital that we provide extra support and invest in children’s lives as early as possible.
Allied to this the role of nutrition in young people’s lives is key to their development and health and wellbeing. Often those living in poverty in our areas find it hard to provide sufficient or nutritional food for children.
By working with communities to raise funds we can work with children and families, schools and voluntary sector organisations to improve nutrition.
We know that children who are hungry are less able to concentrate in the classroom and are less likely to develop their learning and educational skills as well as affect their physical health.
Finally, we are increasingly working with children and young people to provide our services in more innovative ways. For example, we have had huge success with our e-clinics and school nursing apps. Recently this has been extended to the use of virtual reality technology in the provision of therapy for young people with a range of mental health conditions such as social anxiety.
For example, we know that since the COVID-19 pandemic a higher proportion of children have not returned to school. We have used virtual reality as part of their treatment to help alleviate social anxiety which has enabled them to successful return to school. Funds raised by our communities will help us continue to invest in new technology and deliver great outcomes for our children and young people.
2.2 Our best self (mental wellbeing of patients and staff)
Promise 18 in our strategy commits to invest, support and research the best models of therapeutic multidisciplinary inpatient care, increasingly involving those with lived experience and expert carers in supporting our patients’ recovery. An admission to a mental health in-patient ward can be traumatic for our patients at a time when they are at their most vulnerable and we want to use our charitable funds to improve their experience in a number of ways:
- to have state-of-the-art, trauma informed, therapeutic environments which allow people to recover
- ensure that all of our services, both inpatient and community, are “autism friendly” which can relate to improved environments but also ensuring that our staff are suitably trained in how to care for people with autism
- work with and employ people with lived experience who can help care for our patients. It is increasingly clear that people benefit from receiving care and support from both clinicians and those who have had a similar experience
By raising funds with our communities for these areas we can significantly improve the experience and recovery chances for many of our patients who experience poor mental health.
Of course, it is equally important as a good employer for us to look after the welfare and wellbeing of our staff. We know that staff who feel supported and cared for deliver high quality care to our patients.
We currently employ over 3,000 people in the trust and many of those will experience many of the life events that our patients do, such as physical and mental health conditions, challenges with the cost of living, bereavement, caring responsibilities etc.
We want to use our charitable funds to supplement the work we already do to support employee health and wellbeing, ranging from providing time and space for staff to come together to learn and develop, opportunities for staff to have time away from challenging situations and support for people through key life events.
2.3 RDaSH research
Promise 28 in the RDaSH strategic plan commits to extend the scale and reach of our research work every year: creating partnerships with industry and universities that bring investment and employment to our local community.
We know that research into health care is vital for the development and innovation of treatment and care. The trust already has a research hub “Grounded Research” and is widening its scope of research into its service areas. Research not only benefits our patients and the wider health community, it helps the organisation attract highly skilled clinicians to work for us. We are also committed to working with our communities on community led research and already have a number of community researchers working with us.
Research funding through the charity will kickstart new fellowships, and in time senior lecturer and professorial units, helping us to attract the best talent to innovate locally. Our likely research focus over coming years is in a number of key areas:
- dementia care
- neurodiversity including attention deficit hyperactivity disorder (ADHD)
- the use of virtual technology to improve self-care and treatments we offer
- wider determinants of health, building on our strengths in nutrition
2.4 Education and learning
Learning is vital to the ongoing delivery of high-quality care to our patients. We want to raise funds to build and develop an education and learning centre. This could include state-of-the-art education methods such as simulation suites and training on new technology such as artificial intelligence, virtual reality, dementia virtual Experience etc.
An education and learning centre would revolutionise the way that the trust currently provides education and training. It would give clinicians the space and resources to keep up to date with their skills and continue their lifelong learning. It would not only be a huge asset for the trust but we would want to share the facility and resource with others such as community organisations who will work with us in delivering care and support to our patients, such as peer support workers. Equally, much of our care is delivered jointly with other partners such as social care and housing and we want to develop an innovative, multi-disciplinary approach to learning and education across the three places that we work in.
We would also see the involvement of patients and carers as key in the setting up of an education and learning centre and would want the centre to support local groups and forums for those with lived experience to not only use the centre but help design it and deliver training and education in it.
2.5 A good death (end of life care including hospice services)
End of life care is something that everyone will need at some point in their lives and we are committed to supporting our patients to have a “good death”, to die where they choose, pain free, with dignity and with the support that they need.
Many people think first and foremost of Hospice care in relation to end of life which of course is a key part of our service offer. St John’s Hospice in Doncaster has been a vital part of the community for many years and the trust has fundraised, along with the Cancer Detection Trust, to develop, support and deliver our Hospice. This has allowed us to develop the gardens, the environment, the complementary services on offer and other care to support people and their families during their last months and days. The local community in Doncaster holds the hospice dear to their hearts and regularly raise funds for us which we would want to continue.
However, end of life care is not just provided in St John’s Hospice. Many of our patients in Doncaster choose to die at home with support from our specialist and community teams. To do this we need to use our charitable funds to supplement the core offer to allow patients and their families to be fully supported and extend some of the services offered from St John’s Hospice out into patient’s homes and care homes.
Of course, end of life care can also be required for people with end stage dementia and we want to use our charitable funds to provide appropriate care to these patients whether they are at home or in a care home. We can do this by working closely with our partners in the Voluntary sector building on our current strong relationships with organisations such as the Alzheimer’s Society.
3 Objectives and activities
The Charitable Fund’s governing document, the Declaration of trust, incorporates the object or purpose of the Charitable Fund which is that:
- “The trustee shall hold the trust fund upon trust to apply the income and at its discretion, so far as may be permissible, the capital, for any charitable purpose or purposes relating to the National Health Service.”
The Charitable Funds Committee takes account of the Charity Commission’s guidance on public benefit in setting or reviewing the guidelines for fund advisers who are authorised to spend charitable funds.
The Charity Commission has a set of objectives for the Charitable Funds Committee. The Charitable Funds Committee works on specific activities to measure progress against these objectives so that we can more clearly demonstrate the effectiveness of our work. These objectives were agreed by the main Board and are shown below:
- ensure that the Charitable Funds Committee is appropriately structured, managed and sustained to the required legislation
- to continue to encourage fund raising and donations to the Charitable Fund to benefit service users and communities of the trust, including St John’s Hospice
- to encourage a broad range of applications for support for initiatives from within and outside RDaSH to deliver benefits to patients, carers and RDaSH communities, in the sphere of mental health and community services
- to ensure the collection, management, and distribution of all funds strictly in accordance with legislation, best practice, and trust policies
- to encourage the larger funds to forward plan their spend to achieve a 2-year turnover of their fund.
3.1 Activities
The main activities of the Charitable Fund are to benefit patients, carers, and staff within RDaSH and to support RDaSH services by enhancing and improving the environment for patients, carers, and staff. This is included in the money raised and projects supported in 2023 to 2024.
4 Corporate trustee
The Rotherham Doncaster and South Humber NHS Foundation Trust Charitable Fund is a public benefit entity.
RDaSH, the corporate trustee, presents the Charitable Fund annual report, together with the draft financial statements for the year ended 31 March 2024.
The Charity’s annual report and accounts for the year ended 31 March 2024 have been prepared by the corporate trustee in accordance with the Charities Act (2011), Charities SORP (FRS 102) 2019 and the Charities (Accounts and Reports) Regulations (2008).
During the period, funds were held for the benefit of patients, staff and carers within RDaSH. Charitable Fund members are recruited and appointed by the board of directors of RDaSH. Appointed members are required to be members of the board of directors of RDaSH. RDaSH is the corporate trustee of the Charitable Fund governed by law applicable to trusts, principally the Trustee Act (2000) and the Charities Act (2011). The members of RDaSH board of directors are shown below:
- Kathryn Lavery, Chair
- Dave Vallance, Non-Executive Director and Vice-Chair
- Dawn Leese, Non-Executive Director and Senior Independent Director
- Pauline Vickers, Non-Executive Director
- Sarah Fulton Tindall, Non-Executive Director
- Janusz Jankowski, Non-Executive Director
- Kathy Gillatt, Non-Executive Director
- Richard Falk, Non-Executive Director
- Rachel Blake, Non-Executive Director
- Toby Lewis, Chief Executive
- Dr Jude Graham, Director of Psychological Professionals and Therapies
- Richard Chillery, Chief Operating Officer
- Steve Forsyth, Chief Nurse
- Richard Banks, Director of Health Informatics
- Philip Gowland, Director of Corporate Assurance and Board Secretary
- Joanne McDonough, Director of Strategy
- Dr Graeme Tosh, Executive Medical Director
- Izaaz Mohammed, Director of Finance and Estate
- Carlene Holden, Director of People and Organisational Development.
5 Reference and administrative details
The Charitable Fund was registered as Charity 1055641 with the Charity Commission on 9 April 1996.
Charitable funds received by the Charitable Fund are accepted, held and administered as funds held on trust for purposes relating to the National Health Service and Community Care Act (1990) and these funds are held on trust by the RDaSH corporate body.
6 Structure, governance and management
RDaSH board of directors devolved responsibility for the ongoing management of the funds to the Charitable Funds Committee, which administers the funds on behalf of RDaSH. When money is given to the Charitable Funds, if it is given with a specific desire by the donor to be used in a certain way, or to be used in a specific area, it is a “restricted” fund for example, it can only be spent for the declared purpose.
If the money is given without any specific requirements, it is an “unrestricted” fund, for example, it can be used anywhere by the committee as long as it satisfies our rules as described by NHS guidelines. The Charitable Fund’s unrestricted fund was established using the Charity Commission’s model declaration of a trust for an NHS charity.
RDaSH (the corporate trustee) fulfils its legal duty by ensuring that funds are spent in accordance with the objects for each fund. By designating funds, RDaSH respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff.
The charitable funds available for spending are generally allocated in accordance with RDaSH operational management structures. Each allocation is managed by use of a “designated fund” (unrestricted funds that have no limitations or stipulations placed on them by external agencies or donors can be internally restricted for a specific purpose) within the “general unrestricted fund” (monies to be used for any purpose).
There are four funds within the Charitable Fund which are restricted; these are for the benefit of St John’s Hospice, Doncaster Frailty Pathway, Forest Gate and NHS Charities.
By allocating these funds RDaSH respects the wishes of our generous donors to benefit patient care and advance the good health and welfare of patients, carers and staff in a specific way.
The committee is required to:
- ensure that Charitable Fund resources are appropriately utilised to augment the services and facilities available to RDaSH patients, carers and staff
- ensure that the activities of the Charitable Fund are appropriate to the Charitable Fund’s aim and comply with the Charity Commission’s guidance on public benefit
- work to ensure that the requirements of the Charity Commission and charities acts are complied with
- ensure that annual accounts and an annual report are appropriately prepared in the format required
- receive and give direction in the development of policies, procedures and administrative arrangements relating to the Charitable Funds
- periodically review the investments held by the Charitable Funds and to ensure that such resources are being effectively managed
The Charitable Funds Committee met formally four times in 2023/24. The members are shown below. The Charitable Funds manager attends the meetings and supports the committee. Investment brokers and other relevant advisors are invited to attend as required.
Non-executive members of the RDaSH board are appointed or re-appointed by the governors of the trust and executive members of the board are subject to recruitment by the NHS Foundation Trust Board. Members of both the trust board and the Charitable Funds Committee are not individual trustees under charity law but act as agents on behalf of the corporate trustee.
Under a scheme of delegated authority approved by the corporate trustee, the committee must approve any expenditure over £10,000. Applications below that limit but above £1,000 must have the approval of the executive director of finance and performance and applications below £1,000 may be approved by the fund holder. Care group directors normally act as fund holders for their care group and any application from members of staff to spend these funds, up to a value of £1,000, must be approved by them.
The executive director of finance and estate acts as principal officer overseeing the financial management and accounting for the Charitable Fund during the year and reports on the activities of the fund at the monthly meeting of the RDaSH board members.
The accounting records and day-to-day administration of the funds are dealt with by the Charitable Funds manager and financial accounts department of RDASH located at Tickhill Road Site, Balby, Doncaster DN4 8QN.
The induction and training of the Charitable Funds Committee is conducted via on-the-job training and via questions to the Charitable Funds manager. The Healthcare Financial Management Association (HFMA) publication “NHS Charitable Funds: a practical guide” is also available for information and relevant Charity Commission links are also forwarded for information. Future plans include providing access to the HFMA e-learning package for Charitable Funds.
No staff are paid directly by Charitable Funds. Any staff costs are paid by the Charitable Fund via a recharge to the RDaSH.
7 Charitable Funds Committee
The members of the Charitable Funds Committee are also members of RDaSH as follows:
- Pauline Vickers, Non-Executive Director and Chair of the Committee
- Kathryn Lavery, Chair of the Trust
- Sarah Fulton-Tindall, Non-Executive Director
- Kathy Gillatt, Non-Executive Director
- Toby Lewis, Chief Executive
- Izaaz Mohammed, Director of Finance and Estate
- Jo McDonough, Director of Strategic Development
8 Risk management
The Charitable Funds Committee reviews the performance of the fund on a quarterly, year to date and annual basis. Items reported to the committee include the value of the investments compared with the previous quarter; the balance of cash reserves held throughout the year, the amount of income and expenditure for the quarter and future spending plans. Any potential risks arising from the report are highlighted in the meeting and discussed. The committee maintains a risk register which is reviewed as required, any concerns are reported to RDaSH board.
Key risks were identified as:
- if the level of investment is not managed, then there is a potential of reduced investment performance and therefore a reduction in available expenditure for charitable activities
- if there is poor financial planning, then this may lead to over commitment of funds and potentially increased pressure in the Doncaster Care Group
- if there is a lack of fundraising promotion, then this will lead to a lack of committed support and an inability to provide charitable funds expenditure
- if the reserves policy is not adhered to then there may be a depletion of funds holding leading to no expenditure on charitable activities
- if the liquidity policy is not adhered to then there may be short term cash flow problems
- if policy and procedures are not followed, then there may be fraudulent use of funds and loss of reputation for the trust
- if donations are not utilised for the benefit of patients, carers and staff, this may lead to reputational damage for the trust
- if the Doncaster Frailty Pathway legacy is not utilised, then this may lead to reputational damage to the trust
- if policy and procedures in relation to safeguarding and voluntary organisations are not adhered to then there is a risk of loss of reputation for the trust
- an action plan is considered in relation to all risks to mitigate any potential adverse impacts
After each meeting of the Charitable Funds Committee, the chair presents a report to the RDaSH board of directors to update it on the most recent work of the committee providing assurances and escalating matters for further discussion as necessary.
9 Grant making policy
Applications may be made for items which the NHS would not normally fund, and these are classified as charitable activities and must be in line with the objectives of the Charitable Funds.
Applications from the designated funds for items which the NHS would normally fund but is unable to do so due to funds not being available are classified as a support cost to Charitable Funds. They are approved according to the procedure identified above.
Applications to the General Fund are received from areas within RDaSH which do not have designated funds. These are considered and approved or declined, as appropriate, by the committee.
Grants may also be approved by the committee for specialist charities and patient groups which support the work undertaken by RDaSH. To make an application these groups must have the support of an RDaSH Senior Manager and be able to show that the grant would benefit RDaSH’s patients and/or carers and staff.
10 Reserves and liquidity
The Charitable Fund has established a reserves policy with the intention of always being able to fund any committed spend whilst considering changes in investment markets.
10.1 Investments
The investment policy criteria aims are:
- balanced return between income and capital low to medium risk profile
- 3 to 5 year time horizon
10.1.1 Investment Liquidity
The investments held by the Charitable Funds are in a portfolio that can quickly be turned into cash and are therefore liquid in nature. Trustees will maintain an investment of 10% in the fund to allow for price differences in the sale of investments when funds are requested.
10.1.2 Reserves
At 31 March 2024 the Charitable Funds currently has total funds of £2,292,000 including reserves of £81,000 (calculated as total unrestricted funds of £1,120,000 less designated funds of £1,039,000).
The Charitable Fund will limit the level of commitments to 90% of the value of the fund, to allow for fluctuations in the price of its investments.
Any balance in excess of the commitments will therefore be transferred over to a recognised investment manager to increase the existing portfolio. Cash not needed for immediate use is invested by Investec Wealth and Investment Limited on behalf of the Charitable Fund. Balances are reported to the committee on a quarterly basis and are reviewed in line with current spending plans and known commitments.
The reserves and liquidity policy is reviewed annually by RDaSH to identify any actions required to bring the amount of reserves it holds into line with the level of reserves identified by the trustees as appropriate given plans for the future activities of the charity.
The total cash available as of 31 March 2024 was £552,297. The reserves policy states that this liquid cash balance should cover at least a year’s net forward commitments. The recognised forward commitments, as set out in note 9, are:
| Commitments | Amount (£) |
|---|---|
| Independent examination fees | £2,400 |
| Flowers, hospice | £150 |
| Accruals | £2,400 |
| Payments to RDaSH | £355,983 |
11 Going concern
Each year the trustee makes an assessment of the Charitable Funds ability to continue as a going concern. RDaSH has a reasonable expectation, that the services provided by the Charitable Funds will continue to be provided for the foreseeable future. This has been considered with reference to a cash flow projection for future spends. This meets with the reserves and liquidity policy, and therefore RDaSH considers that the going concern assumption is an appropriate basis on which to prepare these financial statements.
There is a reasonable expectation that the Charitable Funds has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. For this reason, it continues to adopt the going concern basis in preparing the accounts.
12 Charitable fund annual accounts
Funds held on trust annual accounts 2023 to 2024.
The accounts of the Funds Held on by Rotherham Doncaster and South Humber NHS Foundation Trust (RDaSH).
12.1 Foreword
These accounts for the year ended 31 March 2024 have been prepared by the trustee in accordance with the Charities Act (2011), Charities statement of recommended practice (FRS 102) 2019 and the Charities (Accounts and Reports) Regulations (2008).
12.2 Statutory background
The Rotherham Doncaster and South Humber NHS Foundation Trust Charitable Funds (Charitable Funds) held on trust are registered with the Charity Commission and include funds in respect of Doncaster, Rotherham, North Lincolnshire and North East Lincolnshire services. The Rotherham Doncaster and South Humber NHS Foundation Trust Charitable Funds is a public benefit entity.
12.3 Main purpose of the funds held on trust
The main purpose of the Charitable Funds is to apply income for any charitable purpose relating to the National Health Service.
12.4 Statement of trustee responsibilities
The Rotherham Doncaster and South Humber NHS Foundation Trust is the corporate trustee of the charity governed by law applicable to trusts, principally the Trustee Act (2000) and the Charities Act (2011).
The trustee is responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including “FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland”.
The law applicable to charities in England and Wales requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustee is required to:
- select suitable accounting policies and then apply them consistently
- observe the methods and principles in the charities statement of recommended practice (SORP)
- make judgments and estimates that are reasonable and prudent
- state whether applicable accounting standards have been followed
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (2011), the Charity (Accounts and Reports) Regulations (2008) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
By order of the trustee, chairman of the Charitable Funds Committee, 2024.
12.5 Independent examiner’s report to the trustee of Rotherham Doncaster and
South Humber NHS Foundation Trust Charitable Funds
I report to the corporate trustee on my examination of the financial statements of Rotherham Doncaster and South Humber NHS Foundation Trust Fund for the year ended 31 March 2024.
12.5.1 Responsibilities and basis of report
As the trustee of the charitable fund 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 company’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.
12.5.2 Independent examiner’s statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2022 act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.
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:
- accounting records were not kept in respect of the company as required by section 130 of the 2011 act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content 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.
12.6 Statement of financial activities for the year ended 31 March 2024
| Income and endowments | Note | Unrestricted funds (£000) | Restricted funds (£000) | 2023 to 2024 total funds (£000) | 2022 to 2023 total funds (£000) |
|---|---|---|---|---|---|
| Donations, grants and legacies | 3 | 200 | 17 | 217 | 644 |
| Other trading activities | 4 | 18 | 0 | 18 | 10 |
| Investments | 5 | 37 | 30 | 67 | 59 |
| Total income | 255 | 47 | 302 | 713 |
| Expenditure | Note | Unrestricted funds (£000) | Restricted funds (£000) | 2023 to 2024 total funds (£000) | 2022 to 2023 total funds (£000) |
|---|---|---|---|---|---|
| Raising funds | 6 | (36) | (24) | (60) | (54) |
| Charitable activities: patients’ welfare and amenities | 7 | (177) | (56) | (233) | (105) |
| Charitable activities: staff welfare and amenities | 7 | (654) | (9) | (663) | (308) |
| Charitable activities: new building and refurbishment | 7 | (5) | 0 | (5) | (5) |
| Charitable activities: grants to non-NHS bodies | 8 | 0 | 0 | 0 | 0 |
| Total charitable activities expenditure | (836) | (65) | (901) | (418) | |
| Total expenditure | (872) | (89) | (961) | (472) |
| Net | Unrestricted funds (£000) | Restricted funds (£000) | 2023 to 2024 total funds (£000) | 2022 to 2023 total funds (£000) |
|---|---|---|---|---|
| Net gain or (losses) on investment | 46 | 38 | 84 | (216) |
| Net (expenditure) or income | (571) | (4) | (575) | 25 |
| Transfer in year between funds | 0 | 0 | 0 | 0 |
| Net movement in funds | (571) | (4) | (575) | 25 |
| Reconciliation of funds | Note | Unrestricted funds (£000) | Restricted funds (£000) | 2023 to 2024 total funds (£000) | 2022 to 2023 total funds (£000) |
|---|---|---|---|---|---|
| Fund balances brought forward at 1 April 2024 | 18 | 1,691 | 1,176 | 2,867 | 2,842 |
| Fund balances carried forward at 31 March 2024 | 18 | 1,120 | 1,172 | 2,292 | 2,867 |
All gains and losses recognised in the year are included in the statement of financial activities.
The notes form part of this account.
12.7 Balance sheet as at 31 March 2024
| Category | Note | Unrestricted funds (£000) | Restricted funds (£000) | Total at 31 March 2024 (£000) | Total at 31 March 2023 (£000) |
|---|---|---|---|---|---|
| Fixed assets: investments | 14 | 1,018 | 1,064 | 2,082 | 2,527 |
| Total fixed assets | 1,018 | 1,064 | 2,082 | 2,527 | |
| Current assets: debtors | 15 | 7 | 9 | 16 | 16 |
| Current assets: cash and cash equivalents | 16 | 270 | 282 | 552 | 372 |
| Total current assets | 277 | 291 | 568 | 388 | |
| Current liabilities: creditors falling due within one year | 17 | (175) | (183) | (358) | (48) |
| Net current assets | 102 | 108 | 210 | 340 | |
| Net assets | 1,120 | 1,172 | 2,292 | 2,867 | |
| Funds of the charity: restricted income funds | 18 | 0 | 1,172 | 1,172 | 1,176 |
| Funds of the charity: unrestricted income funds | 18 | 1,120 | 0 | 1,120 | 1,691 |
| Total charity funds | 1,120 | 1,172 | 2,292 | 2,867 |
These financial statements of Rotherham Doncaster and South Humber Charitable Funds registered number 1055641 were approved by the board of trustees and authorised for issue on 26 September 2024.
12.8 Statement of cash flow for the year ended 31 March 2024
| Category | Note | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|---|
| Cash flows from operating activities: net cash (used in) provided by operating activities | 19 | (416) | 158 |
| Dividends and interest | 5 | 67 | 59 |
| Proceeds from sale of investments | 14 | 963 | 111 |
| Purchase of investments | 14 | (434) | (307) |
| Net cash provided by investing activities | 596 | (137) | |
| Change in cash and cash equivalents in the reporting period | 180 | 21 | |
| Cash and cash equivalents at the beginning of the reporting period | 372 | 351 | |
| Cash and cash equivalents at the end of the reporting period | 16 | 552 | 372 |
12.9 Net debt reconciliation for the year ended 31 March 2024
| Category | 1 April 2023 | Cash flows | Acquisitions and disposals | 31 March 2024 |
|---|---|---|---|---|
| Cash and cash equivalents | 372 | 709 | (529) | 552 |
| Bank overdraft | 0 | 0 | 0 | 0 |
| Bank loans | 0 | 0 | 0 | 0 |
| Total | 372 | 709 | (529) | 552 |
12.10 Notes to the accounts
12.10.1 Accounting policies
12.10.1.1 Basis of preparation
The financial statements have been prepared under the historic cost convention, except investments which are included at market value. The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK generally accepted practice as it applies.
12.10.1.2 Funds structure
Unrestricted funds comprise those funds which the trustee is free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds, where the donor has made known their non-binding wishes or where the trustee, at its discretion, has created a fund for a specific purpose. Restricted funds are those which must be used for a specific purpose as set out by the donor, or by the terms of a public appeal, or are subject to a restriction on the expenditure of capital.
12.10.1.3 Total Income
All total income is recognised once the Charitable Fund has entitlement to the resources, it is probable that the resources will be received and the monetary value of them can be measured with sufficient reliability. Grants received from government and public bodies which are attributable to charitable funds (for example, for a charitable purpose) are identified as charitable. Grants that are received from non-public bodies for a charitable purpose are treated as charitable fund donations, and therefore should be identified as such.
12.10.1.4 Income from legacies
Legacies are accounted for as income either upon receipt or where the receipt of the legacy is probably certain. This will be once confirmation has been received from the representatives of the estate that payment of the legacy will probably be made or property transferred and once all conditions attached to the legacy have been fulfilled.
12.10.1.5 Expenditure
The Charitable Fund’s accounts are prepared in accordance with the accruals concept, and expenditure is recognised when a liability is incurred.
12.10.1.5.1 Grants payable
Grant payments are only made to related or third party NHS bodies and non-NHS third parties in furtherance of the charitable objectives of the funds. A liability for such grants is recognised when approval has been given by RDaSH and the conditions for their payment have been met, or where a third party has a reasonable expectation that they will receive the grant.
12.10.1.5.2 Governance and Support costs
Governance and support costs comprise all costs incurred in the governance of the Charitable Fund. These include external examination fees, recharges of appropriate proportions of salaries and internal audit fees from RDaSH, where applicable. The Charitable Fund Committee agree and ensure that the governance and support costs comply with the policy for charging administration and support costs.
12.10.1.5.3 Costs of raising funds
The costs of generating funds, are those costs solely attributable to investment management, and represent the brokerage charges and investment management fees incurred.
12.10.1.6 Irrecoverable value added tax (VAT)
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
12.10.1.7 Transfer of funds
Funds may be transferred for administrative purposes but they are kept for the purpose for which the donation was given.
12.10.1.8 Fixed asset investments
Fixed asset investments are stated at market value as at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The Charitable Fund is restricted from making direct investments into companies involved in the manufacture of alcohol or tobacco.
12.10.1.9 Short term investments
Short term investments consist of an instant access bank account and a 95-day notice account for longer term investment.
12.10.1.10 Realised gains and losses
All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and the opening market value (or purchase date if later).
12.10.1.11 Grant making policies
The fund managers have delegated authority from the Charitable Fund to decide how the funds may be spent.
Grants may be made to other NHS trusts in order to transfer funds which could more readily be used for their intended purpose by the recipient trust.
Grants may also be made to external organisations within strict limitations and criteria. In particular it must be to an organisation which is an accredited, properly constituted body which support RDaSH patients and, or service users or carers, and it must be able to demonstrate that the service it offers provides significant benefit to RDaSH patients, service users or carers.
Applications from other organisations must have the support of senior RDaSH management and are approved or otherwise at the discretion of the Charitable Funds committee.
12.10.1.12 Allocation and apportionment of costs
Costs are apportioned and allocated to the funds on the basis of the average fund balance during the year.
12.10.1.13 Preparation of financial statement, going concern basis
(See statement in annual report) Each year, as part of the accounts preparation process, the trustee, RDaSH, makes an assessment of the Charitable Funds ability to continue as a going concern. It has been especially important this year as a result of the cost of living crises. RDaSH, has a reasonable expectation, that the services provided by the Charitable Funds will continue to be provided for the foreseeable future. This has been considered with reference to a cash flow projection for future spends, avoiding recurring costs and is reviewed on a quarterly basis. This meets with the reserves and liquidity policy, and therefore RDaSH considers that the going concern assumption is an appropriate basis on which to prepare these financial statements.
For this reason, it continues to adopt the going concern basis in preparing the accounts.
12.10.1.14 Judgements and estimates in applying accounting policies
The following are the judgements and estimates that management has made in the process of applying the accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
12.10.1.14.1 Judgements
There are no critical judgements made.
12.10.1.14.2 Estimates
Investment valuation investment values are kept up to date, the charity receives investment valuations from its investment advisors. The valuations are based on market information.
12.10.1.15 Operating leases
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. Lease incentives are recognised initially in other liabilities on the statement of financial position and subsequently as a reduction of rentals on a straight-line basis over the lease term.
12.10.2 Prior year comparatives
12.10.2.1 Unrestricted funds, statement of financial activity for year ended 31 March 2024
| Category | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Income and endowments from: donations, grants and legacies | 200 | 644 |
| Income and endowments from: other trading activities | 18 | 10 |
| Income and endowments from: investments | 37 | 34 |
| Total income | 255 | 688 |
| Expenditure on raising funds | (36) | (32) |
| Expenditure on charitable activities: patients’ welfare and amenities | (177) | (105) |
| Expenditure on charitable activities: staff welfare and amenities | (654) | (308) |
| Expenditure on charitable activities: new building and refurbishment | (5) | (5) |
| Expenditure on charitable activities: grants to non-NHS bodies | 0 | 0 |
| Total expenditure on charitable activities | (836) | (418) |
| Total expenditure | (872) | (450) |
| Net gain or (losses) on investments | 46 | (125) |
| Net (expenditure) or income | (571) | 113 |
| Transfers between funds | 0 | 0 |
| Net movement in funds | (571) | 113 |
| Reconciliation of funds: fund balances brought forward at 1 April 2023 | 1,691 | 1,578 |
| Fund balances carried forward at 31 March 2024 | 1,120 | 1,691 |
12.10.2.1.1 Unrestricted funds, balance sheet as at 31 March 2024
| Category | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Fixed assets: investments | 1,018 | 1,490 |
| Total fixed assets | 1,018 | 1,490 |
| Current assets: debtors | 7 | 9 |
| Current assets: cash and cash equivalents | 270 | 220 |
| Total current assets | 277 | 229 |
| Current liabilities: creditors falling due within one year | (175) | (28) |
| Net current assets | 102 | 201 |
| Net assets | 1,120 | 1,691 |
| Total unrestricted funds | 1,120 | 1,691 |
12.10.2.2 Restricted funds, statement of financial activity for year ended 31 March 2024
| Category | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Income and endowments from: donations, grants and legacies | 17 | 0 |
| Income and endowments from: other trading activities | 0 | 0 |
| Income and endowments from: investments | 30 | 25 |
| Total income | 47 | 25 |
| Expenditure on raising funds | (24) | (22) |
| Expenditure on charitable activities: patients’ welfare and amenities | (56) | 0 |
| Expenditure on charitable activities: staff welfare and amenities | (9) | 0 |
| Expenditure on charitable activities: new building and refurbishment | 0 | 0 |
| Expenditure on charitable activities: grants to non-NHS bodies | 0 | 0 |
| Total expenditure on charitable activities | (65) | 0 |
| Total expenditure | (89) | (22) |
| Net gain or (losses) on investments | 38 | (91) |
| Net income | (4) | (88) |
| Transfers between funds | 0 | 0 |
| Net movement in funds | (4) | (88) |
| Reconciliation of funds: fund balances brought forward at 1 April 2023 | 1,176 | 1,176 |
| Fund balances carried forward at 31 March 2024 | 1,172 | 1,176 |
12.10.2.2.1 Restricted funds, balance sheet as at 31 March 2024
| Category | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Fixed assets: investments | 1,064 | 1,037 |
| Total fixed assets | 1,064 | 1,037 |
| Current assets: debtors | 9 | 7 |
| Current assets: cash and cash equivalents | 282 | 152 |
| Total current assets | 291 | 159 |
| Current liabilities: creditors falling due within one year | (183) | (20) |
| Net current assets | 108 | 139 |
| Net assets | 1,172 | 1,176 |
| Total unrestricted funds | 1,172 | 1,176 |
12.10.3 Donations and legacies
| Category | 2023 to 2024 Unrestricted funds (£000) | 2023 to 2024 Restricted funds (£000) | 2023 to 2024 Total funds (£000) | 2022 to 2023 Unrestricted funds (£000) | 2022 to 2023 Restricted funds (£000) | 2022 to 2023 Total funds (£000) |
|---|---|---|---|---|---|---|
| Donations from individuals | 182 | 17 | 199 | 198 | 0 | 198 |
| Grants | 0 | 0 | 0 | 0 | 0 | 0 |
| Legacies | 18 | 0 | 18 | 446 | 0 | 446 |
| Total | 200 | 17 | 217 | 644 | 0 | 644 |
12.10.4 Other trading activities
| Category | 2023 to 2024 Unrestricted funds (£000) | 2023 to 2024 Restricted funds (£000) | 2023 to 2024 Total funds (£000) | 2022 to 2023 Unrestricted funds (£000) | 2022 to 2023 Restricted funds (£000) | 2022 to 2023 Total funds (£000) |
|---|---|---|---|---|---|---|
| Events organised by the fundraising team | 18 | 0 | 18 | 10 | 0 | 10 |
| Total | 18 | 0 | 18 | 10 | 0 | 10 |
12.10.5 Investment income
| Category | 2023 to 2024 Unrestricted funds (£000) | 2023 to 2024 Restricted funds (£000) | 2023 to 2024 Total funds (£000) | 2022 to 2023 Unrestricted funds (£000) | 2022 to 2023 Restricted funds (£000) | 2022 to 2023 Total funds (£000) |
|---|---|---|---|---|---|---|
| Fixed asset equity and similar investment | 37 | 30 | 67 | 34 | 25 | 59 |
| Total | 37 | 30 | 67 | 34 | 25 | 59 |
12.10.6 Raising funds
| Category | 2023 to 2024 Unrestricted funds (£000) | 2023 to 2024 Restricted funds (£000) | 2023 to 2024 Total funds (£000) | 2022 to 2023 Unrestricted funds (£000) | 2022 to 2023 Restricted funds (£000) | 2022 to 2023 Total funds (£000) |
|---|---|---|---|---|---|---|
| Fundraising events | 5 | 0 | 5 | 3 | 0 | 3 |
| Investment management | 16 | 13 | 29 | 17 | 12 | 29 |
| Governance and support costs | 15 | 11 | 26 | 13 | 9 | 22 |
| Total | 36 | 24 | 60 | 33 | 21 | 54 |
Allocation on a percentage (%) basis, based on average fund balance during year divided by total fund balance at end of year.
12.10.7 Analysis of charitable expenditure
| Category | 2023 to 2024 Grant funded activity (£000) | 2023 to 2024 Expenditure of funds (£000) | 2023 to 2024 Total funds (£000) | 2022 to 2023 Grant funded activity (£000) | 2022 to 2023 Expenditure of funds (£000) | 2022 to 2023 Total funds (£000) |
|---|---|---|---|---|---|---|
| Patients’ welfare and amenities | 0 | 233 | 233 | 0 | 105 | 105 |
| Staff welfare and amenities | 0 | 663 | 663 | 0 | 308 | 308 |
| New building and refurbishment | 0 | 5 | 5 | 0 | 5 | 5 |
| Total | 0 | 901 | 901 | 0 | 418 | 418 |
12.10.8 Analysis of grants
| Category | 2023 to 2024 Number of grants awarded | 2023 to 2024 Total amount paid (£000) | 2022 to 2023 Number of grants awarded | 2022 to 2023 Total amount paid (£000) |
|---|---|---|---|---|
| Number of grants made | 99 | 901 | 29 | 417 |
| Total | 99 | 901 | 29 | 417 |
12.10.9 Movement in funding commitments
| Category | 2023 to 2024 Current liabilities | 2023 to 2024 Non-current liabilities | 2023 to 2024 Total (£000) | 2022 to 2023 Current liabilities | 2022 to 2023 Non-current liabilities | 2022 to 2023 Total (£000) |
|---|---|---|---|---|---|---|
| Opening Balance at 1 April | 48 | 0 | 48 | 69 | 0 | 69 |
| Utilised during the reporting period | (48) | 0 | (48) | (69) | 0 | (69) |
| Unused amounts during the reporting period | 0 | 0 | 0 | 0 | 0 | 0 |
| Amounts charged during the reporting period | 358 | 0 | 358 | 48 | 0 | 48 |
| Total | 358 | 0 | 358 | 48 | 0 | 48 |
The main outstanding commitments relating to 2023 to 2024 relates to £355,982 payments to RDaSH and £2,400 for Independent Examination fees.
The value of payments is certain as they are linked to actual staff salaries, and have no performance related adjustments.
12.10.9.1 Un-recognised commitments
The Charitable funds has the following un-recognised commitments funded via existing Hospice funds, future donations or legacies and investments.
- Hospice community staff (per annum) £210,000 ongoing.
- Hospice staff (per annum) £221,000 ongoing.
- Fundraising team (per annum) £40,385 ongoing.
- Hospice counsellor (per annum) £36,247 ongoing.
These un-recognised commitments were approved at the Charitable Funds Committee and are reviewed on an annual basis, to ensure they are affordable within the hospice funds available.
12.10.10 Allocation of support costs and overheads
| Category | 2023 to 2024 Raising funds | 2023 to 2024 Charitable activities (£000) | 2023 to 2024 Total (£000) | 2022 to 2023 Raising funds | 2022 to 2023 Charitable activities (£000) | 2022 to 2023 Total (£000) |
|---|---|---|---|---|---|---|
| Independent examiner fees | 0 | 7 | 7 | 0 | 5 | 5 |
| Other professional fees | 5 | 0 | 5 | 3 | 0 | 3 |
| Admin support (recharge) | 0 | 19 | 19 | 0 | 17 | 17 |
| Governance and support costs | 5 | 26 | 31 | 3 | 22 | 25 |
| Investment management | 29 | 0 | 29 | 29 | 0 | 29 |
| Salaries and related costs | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 34 | 26 | 60 | 32 | 22 | 54 |
The costs incurred in raising funds relates to £29k paid to Investec in respect of their management fee; £3k is respect of licence fees.
The costs incurred in Charitable Activities relates to:
- £17k for actual staff salaries
- £7k for independent examination of the financial statements (£2.4k for 2023 to 2024 and £4.6k for 22/23 due to increase in audit costs under accrued)
12.10.11 Reserve policy
The policy aims to implement controls to ensure that the liquid funds are, as a minimum, equal to the level of current commitments at all times. The Charitable Fund will limit the level of commitments to 90% of the value of the fund, to allow for fluctuations in the price of its investments.
Any balance in excess of this amount will therefore be transferred over to a recognised investment manager to increase the existing portfolio. Cash not needed for immediate use is invested by Investec Wealth and Investment Limited on behalf of the Charitable Fund, in order to generate income and capital growth. The remainder of the cash is held in a combination of current and short notice investment accounts with the NatWest bank.
These accounts are reviewed quarterly in order to ensure maximum return is received on the balances whilst still being available for the Charitable Funds use. All of these balances are reported to the committee on a quarterly basis and are reviewed in line with spending plans and known commitments.
12.10.12 Related party transactions
The members of the Charitable Fund Committee are also members of the RDaSH trust board. During the year none of the members of RDaSH trust board or senior RDaSH staff or parties related to them were beneficiaries of the Charitable Funds.
Transactions relating to administration charges paid to RDaSH for services provided throughout the year amounted to £18,631 (2022 to 2023 £17,288).
At 31 March 2024 the total for creditors included an amount of £355,982 (2022 to 2023 £41,302) owed to RDaSH for invoices paid on behalf of the Charitable Fund.
12.10.13 Tax exemptions
The Charitable Fund is a registered charity, and as such is entitled to certain tax exemptions on income and profits from investments, and surpluses on any trading activities carried on in furtherance of the Charitable Fund’s primary objectives, if these profits and surpluses are applied solely for charitable purposes. There is no tax charge for financial year 2023 to 2024 (2022 to 2023 no tax charge).
12.10.14 Investments
| Investments: movement in investment | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Mark value at 1 April | 2,527 | 2,547 |
| Less: disposals at carrying value | (963) | (111) |
| Add: acquisitions at cost | 434 | 307 |
| Net gain or (loss) on revaluation | 84 | (216) |
| Market value at 31 March | 2,084 | 2,527 |
| Historic cost at 31 March | 1,914 | 2,309 |
12.10.14.1 Investments by type
| Investments by type | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Equities | 692 | 917 |
| Fixed interest | 896 | 883 |
| Alternative assets | 328 | 523 |
| Property | 151 | 158 |
| Cash held as part of the investment portfolio | 15 | 46 |
| Total | 2,082 | 2,527 |
12.10.15 Debtors
| Amounts falling due within one year | 31 March 2024 (£000) | 31 March 2023 (£000) |
|---|---|---|
| Accrued income | 16 | 16 |
| Total | 16 | 16 |
12.10.16 Cash and cash equivalents
| Short term investments and deposits | 31 March 2024 (£000) | 31 March 2023 (£000) |
|---|---|---|
| Cash at bank and in hand | 405 | 69 |
| 95 day notice account | 147 | 303 |
| Total | 552 | 372 |
12.10.17 Creditors falling due within one year
| Amounts falling due within one year | 31 March 2024 (£000) | 31 March 2023 (£000) |
|---|---|---|
| Creditors | 358 | 48 |
| Total | 358 | 48 |
At 31 March 2024 the total for creditors included an amount of £355,982 (2022 to 2023 £41,302) owed to RDaSH for invoices paid on behalf of the Charitable Funds.
12.10.18 Details of material funds
12.10.18.1 Unrestricted funds
| Unrestricted fund | Balance 31 March 2023 (£000) | Income (£000) | Expenditure (£000) | Grants receivable (£000) | Grants payable (£000) | Gains and losses (£000) | Other transfers (£000) | Balance 31 March 2024 (£000) |
|---|---|---|---|---|---|---|---|---|
| Undesignated (general fund) | 71 | 11 | (3) | 0 | 0 | 2 | 0 | 81 |
| St John’s Hospice | 1,450 | 215 | (789) | 0 | 0 | 40 | 0 | 916 |
| Doncaster Care Group (mental health) | 37 | 1 | (10) | 0 | 0 | 0 | 0 | (28) |
| Rotherham Care group | 20 | 1 | (4) | 0 | 0 | 0 | 0 | 17 |
| North Lincolnshire Care group | 15 | 1 | (6) | 0 | 0 | 1 | 0 | 11 |
| Doncaster Care Group (physical health) | 54 | 2 | (3) | 0 | 0 | 2 | 0 | 55 |
| Grounded Research | 30 | 24 | (55) | 0 | 0 | 1 | 0 | 0 |
| Others (2) | 14 | 0 | (2) | 0 | 0 | 0 | 0 | 12 |
| Total | 1,691 | 255 | (872) | 0 | 0 | 46 | 0 | 1,120 |
| Unrestricted fund | Balance 31 March 2023 (£000) | Income (£000) | Expenditure (£000) | Grants receivable (£000) | Grants payable (£000) | Gains and losses (£000) | Other transfers (£000) | Balance 31 March 2024 (£000) |
|---|---|---|---|---|---|---|---|---|
| Undesignated (general fund) | 79 | 4 | (7) | 0 | 0 | (5) | 0 | 71 |
| St John’s Hospice | 1,301 | 610 | (355) | 0 | 0 | (106) | 0 | 1,450 |
| Doncaster Care Group (Mental Health) | 143 | 2 | (33) | 0 | 0 | (30) | (45) | 37 |
| Rotherham Care group | 21 | 3 | (2) | 0 | 0 | (2) | 0 | 20 |
| North Lincolnshire Care group | 15 | 5 | (4) | 0 | 0 | (1) | 0 | 15 |
| Doncaster Care Group (Physical Health) | 0 | 3 | (15) | 0 | 0 | 21 | 45 | 54 |
| Grounded Research | 2 | 60 | (31) | 0 | 0 | (1) | 0 | 30 |
| Others (2) | 17 | 1 | (3) | 0 | 0 | (1) | 0 | 14 |
| Total | 1,578 | 688 | (450) | 0 | 0 | (125) | 0 | 1,691 |
12.10.18.1.1 Fund in year 2023 to 2024
- A St John’s Hospice, care of the terminally ill and provision of palliative care services.
- Doncaster Care Group (mental health), to support the treatment and care of patients within the Doncaster Care Group (mental health).
- Rotherham Care Group, to support the treatment and care of patients within the Rotherham Care Group.
- North Lincs Care Group, to support the treatment and care of patients within the North Lincolnshire Care Group.
- Doncaster Care Group (physical health), to support the treatment and care of patients within the Doncaster Care Group (physical health).
- Grounded Research, to undertake research studies to support the most vulnerable within the Community.
- Other less than £15,000 Childrens Fund, to support the treatment and care of patients within the Childrens Care Group Workforce and Organisational Development Fund, and Grounded Research, to support patients, service users and staff within the chaplaincy.
12.10.18.1.2 Fund in year 2022 to 2023
- St John’s Hospice, care of the terminally ill and provision of palliative care services.
- Doncaster Care Group (mental health), to support the treatment and care of patients within the Doncaster Care Group (Mental Health).
- Rotherham Care Group, ro support the treatment and care of patients within the Rotherham Care Group.
- North Lincs Care Group, to support the treatment and care of patients within the North Lincolnshire Care Group.
- Doncaster Care Group (physical health), to support the treatment and care of patients within the Doncaster Care Group (physical health).
- Grounded Research, to undertake research studies to support the most vulnerable within the community.
- Other less than £15,000 Childrens Fund, to support the treatment and care of patients within the Childrens Care Group Workforce and Organisational Development Fund, and Grounded Research to support patients, service users and staff within the chaplaincy.
12.10.18.2 Restricted funds
| Restricted fund | Balance 31 March 2023 (£000) | Income (£000) | Expenditure (£000) | Grants receivable (£000) | Grants payable (£000) | Gains and losses (£000) | Other transfers (£000) | Balance 31 March 2024 (£000) |
|---|---|---|---|---|---|---|---|---|
| St John’s Hospice | 27 | 1 | (1) | 0 | 0 | 1 | 0 | 28 |
| Forest Gate | 23 | 1 | (2) | 0 | 0 | 0 | 0 | 22 |
| Doncaster Frailty Pathway (was Coniston Lodge) | 1,126 | 28 | (86) | 0 | 0 | 36 | 0 | 1,104 |
| General Fund: NHS Charities Together | 0 | 17 | 0 | 0 | 0 | 1 | 0 | 18 |
| Total | 1,176 | 47 | (89) | 0 | 0 | 38 | 0 | 1,172 |
| Restricted fund | Balance 31 March 2022 (£000) | Income (£000) | Expenditure (£000) | Grants receivable (£000) | Grants payable (£000) | Gains and losses (£000) | Other transfers (£000) | Balance 31 March 2023 (£000) |
|---|---|---|---|---|---|---|---|---|
| St John’s Hospice | 29 | 1 | (1) | 0 | 0 | (2) | 0 | 27 |
| Forest Gate | 25 | 0 | 0 | 0 | 0 | (2) | 0 | 23 |
| Doncaster Frailty Pathway (was Coniston Lodge) | 1,250 | 24 | (21) | 0 | 0 | (87) | 0 | 1,126 |
| General Fund: NHS Charities Together | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total | 1,264 | 25 | (22) | 0 | 0 | (91) | 0 | 1,176 |
12.10.18.1.2 Fund
- St John’s Hospice, this fund represents a number of separate legacies which were bequeathed for St John’s Hospice. Sufficient funds are available to allow the restriction imposed to be complied with. The main purpose of St John’s Hospice is for the care of terminally ill patients and the provision of palliative care services.
- Forest Gate, this fund represents a donation that was specifically received for Forest Gate. The main purpose is to provide extra comforts for patients who use the day services. Funding is available until such a time that the funds are expended fully.
- Coniston Lodge (up to November 2020), this fund represents a legacy which was bequeathed for Coniston Lodge. The main purpose is for the care and provision of services for patients with dementia. At the Charitable Fund meeting on 11 November 2020 the fund was renamed to Doncaster Frailty Pathway and the fund purpose revised to promote the utilisation of the legacy. Doncaster Frailty Pathway (from 20 November), this fund represents a legacy which was bequeathed for Coniston Lodge. The fund purpose was revised due to the change in the service. The main purpose is to enhance the clinical therapy support to the patient group within the pathway by enhancing the therapeutic care and support via additional staff to benefit the patients experience. This may include equipment as well as additional therapeutic staffing to the unit.
- NHS Charities Together, this fund represents a grant from NHS Charities Together to fund Staff, volunteers and Patients health and wellbeing.
12.10.19 Reconciliation of net income to net cash flow from operating activities
| Category | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Net income or (expenditure) for 2023 to 2024 (as per the statement of financial activities) | (575) | 25 |
| Adjustments for: (gains) or losses on investments | (67) | (59) |
| Adjustments for: dividends, interest and rent from investments | 50 | 234 |
| Adjustments for: unrealised movements on funds | 0 | 0 |
| Adjustments for: decrease in stocks | 0 | (3) |
| Adjustments for: decrease or (increase) in debtors | 0 | (3) |
| Adjustments for: increase or (decrease) in creditors | 310 | (21) |
| Net cash (used in) or provided by operating activities | (416) | 158 |
12.10.20 Leases
12.10.20.1 Operating leases
This note discloses costs and commitments incurred in operating lease arrangements where the Charitable Fund is the lessee. The Charitable Fund has a lease for a fish tank within the inpatient reception hub, at The Woodlands unit. The cost of the lease is £828 per year. It commenced in February 2024 and is for 2 years with a minimum lease term of 1 year.
| Operating lease expense | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Minimum lease expense | 1 | 1 |
| Total | 1 | 1 |
| Future minimum lease payments due | 2023 to 2024 (£000) | 2022 to 2023 (£000) |
|---|---|---|
| Not later than one year | 1 | 0 |
| Layer than one year and not later than five years | 0 | 0 |
| Total | 1 | 0 |
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- For the year ending 31 March 2024.
- Registered Charity Number: 1055641.
Page last reviewed: January 21, 2025
Next review due: January 21, 2026
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