ey letter ttcwg · we are therefore satisfied that the recommendation we raised in 2014/15 in this...

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Wessex House,19 Threefield Lane,SouthamptonSO14 3QB

Tel: + 44 118 928 1599Fax: + 44 118 928 1101ey.com

Tel: 023 8038 2000

Private and confidential 20 January 2016The TrusteesSussex Community NHS Trust Charitable FundsBrighton GeneralElm GroveBrightonEast SussexBN2 3EW

Direct line: 0118 928 1556

Email: [email protected]

Dear Sirs

Independent Examination of Sussex Community NHS Trust CharitableFunds and other related charities - year ended 31 March 2016

The purpose of this letter is to communicate matters that we are required to communicate to you inwriting by professional standards or that in our judgement as independent examiners warrant writtencommunication.

Significant findings from the independent examinationWe communicated significant findings from the independent examination to the officers during ourprocedures. In our professional judgement, the findings below need to be communicated in writing toyou.

Independent examination findings and conclusions:

Creditors► Since 2011/12 we have recommended Sussex Community NHS Trust (the Trust) submit quarterly

bills to the Charitable Fund for management charges in line with an agreed and documented basis forthe charge between the two bodies. This has not happened during 2015/16 and the Charitable Fundcontinues to have monthly charges manually entered through the creditors ledger. There continues tobe no documented agreement between the Charitable Fund and the Trust to support themanagement charge.

► In each accounting period since 2011/12 the Charitable Fund has followed the practice of paying anestimated amount to the Trust in March for management charges and reimbursement of otherpayments made by the Trust on behalf of the Charitable Fund. This informs the calculation of the yearend creditor included in the Charitable Fund’s financial statements. As a consequence it is difficult toascertain the exact composition, on a transaction by transaction basis, of the year end creditorshowing as due to the Trust. We are, however, satisfied this is a valid creditor of the Charitable Fund.

Reserves► In 2014/15 we reviewed the draft financial statements identifying that the reserves held by the

Charitable Fund are well in excess of the expenditure made on an annual basis. We noted that theannual expenditure of the Charitable Fund in 2014/15 was only 10 per cent of the Charitable Fund’snet funds, compared to 16 per cent in the previous period. We concluded that the Charitable Fundshould proactively manage its reserves to ensure that there is no unnecessary accumulation. In2015/16 total expenditure of the Charitable Fund increased by approximately 59 per cent and netfunds reduced by approximately 23 per cent. There has been no further accumulation of funds duringthe period and that there is no evidence of the charity accumulating funds and not discharging itsobjectives. We are therefore satisfied that the recommendation we raised in 2014/15 in this area has

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been addressed.

Recommendations:

R1 The Trust should submit regular invoices to the Charitable Fund for management servicesprovided. The Charitable Fund and the trust should agree and document the basis for calculation ofthe management charge.

R2 The Charitable Fund should ensure that its records are sufficient to support of the composition ofall year-end balances with the Trust included in its financial statements.

Both of these recommendations raised were also raised in 2013/14 and 2014/15.

IndependenceAPB Ethical Standards and ISA 260 require us to communicate with you on a timely basis on allsignificant facts and matters that bear upon our independence and objectivity. The aim of thesecommunications is to ensure full and fair disclosure by us to those charged with governance on mattersin which you have an interest.

There are no relationships or services to highlight that may be reasonably considered to bear upon ourobjectivity and independence.

We are not aware of any other relationships between member firms of Ernst & Young Global Limited andthe Charitable Fund that, in our professional judgment, may reasonably be thought to bear on ourindependence or the objectivity of the audit engagement team. We confirm that in our professionaljudgment, the Firm is independent within the meaning of regulatory and professional requirements andthe objectivity of the audit engagement partner and audit staff has not been compromised.

If you require information about the general policies and processes within our Firm for maintainingobjectivity and independence, this can be found in Ernst & Young LLP’s Annual Transparency Reportwhich can be obtained at: http://www.ey.com/UK/en/About-us/About-EY---Transparency-Report

We consider that our independence in this context is a matter that should be reviewed by both you andourselves. It is therefore important that you and your Charitable Fund consider the facts of which you areaware and come to a view. Should you have any specific matters that you wish to discuss, pleasecontact us.

Internal control themes and observationsAs part of our independent examination of the financial statements, we obtained an understanding ofinternal control sufficient to plan our audit and determine the nature, timing and extent of testingperformed. Although our independent examination was not designed to express an opinion on theeffectiveness of internal control we are required to communicate to you significant deficiencies in internalcontrol.

Other than the recommendations mentioned above, there are no matters to report.

This letter has been prepared for the sole use of the Trustees, management and others within theCharitable Fund. It must not be disclosed to a third party or quoted or referred to without our writtenconsent. No responsibility is assumed by Ernst & Young LLP to any other person.

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Finally we would like to take this opportunity to thank your staff for the co-operation we have receivedthroughout our independent examination. If there are any further matters which you wish to discussconcerning our independent examination, please do not hesitate to call me.

Yours faithfully

Paul KingDirectorFor and on behalf Ernst & Young LLPUnited Kingdom

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SUSSEX COMMUNITY NHS TRUST GENERAL

CHARITABLE FUND AND OTHER RELATED CHARITIES

REGISTERED CHARITY NUMBER 1051763

TRUSTEE DIRECTORS’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31st MARCH, 2016

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Sussex Community NHS Trust General Charitable Fund

and Other Related Charities

Corporate Trustee: Sussex Community NHS Trust

Registered Address

Brighton General Hospital

Elm Grove

Brighton

East Sussex BN2 3EW

Board Members of Sussex Community NHS Trust at 31st March, 2016

Sue Sjuve – Chair

Paula Head – Chief Executive

Richard Curtin – Chief Operating Officer

Susan Marshall – Chief Nurse

Dr Richard Quirk – Executive Medical Director

Jonathan Reid – Executive Director of Finance, Facilities & Estates & Deputy Chief Executive

Stephen Lightfoot – Non-Executive Director & Deputy Chair

Maggie Ioannou – Non-Executive & Senior Independent Director

David Parfitt – Non-Executive Director

Elizabeth Woodman – Non-Executive Director

Janice Needham – Non-Executive Director

Auditors

Ernst & Young LLP

Wessex House

19 Threefield Lane

Southampton

SO14 3QB

Bankers

NatWest Bank

The Royal Bank of Scotland

Government Banking CST

2nd Floor, 280 Bishopsgate

London

EC2M 4RB

Investment Managers

Gerrard Investment Management Limited

Charities Team

Level 15, 1 Churchill Place

London E14 5HP

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Board Members of Sussex Community NHS Foundation Trust at Annual Report & Accounts

Approval Date of 24th January, 2017

Sue Sjuve – Chairman

Siobhan Melia – Chief Executive

Richard Curtin – Chief Operating Officer

Susan Marshall – Chief Nurse

Dr Su Stone – Acting Medical Director

Mike Jennings – Executive Director of Finance, Facilities & Estates

Stephen Lightfoot – Non-Executive Director & Deputy Chair

Maggie Ioannou – Non-Executive Director

Janice Needham – Non-Executive Director

David Parfitt – Non-Executive Director

Elizabeth Woodman – Non-Executive Director

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Sussex Community NHS Trust General Charitable Fund

and Other Related Charities

Trustee Directors’ Annual Report 2015-2016

Introduction

Sussex Community NHS Trust (Sussex Community NHS Foundation Trust from April 1st 2016), the

Corporate Trustee presents the Charitable Funds Annual Report together with the Audited Financial

Statements for the year ended 31st March, 2016.

The Trust was formed in October, 2010 by integrating South Downs Health NHS Trust and West

Sussex Health the community services provider arm of NHS West Sussex, formerly West Sussex

PCT. The community, specialist and rehabilitation services and staff from the two organisations have

been brought together with the shared aim of offering new and improved healthcare provisions across

the City of Brighton and Hove and the County of West Sussex.

From November, 2015 the Trust also provided adult community services in the High Weald, Lewes

and the Havens area of East Sussex. The Trust was authorised as a Foundation Trust on 1st April

2016.

The Trust provides health care for adults and children in their own home or as close to home as

possible in settings such as local health centres, GP practices and clinics as well as in our specialist

day centres. For patients who are not well enough to be at home, but who do not need an acute hospital

stay, the Trust manages 350 inpatient beds situated in community hospitals, rehabilitation and

intermediate care centres.

The specific healthcare service provisions that the Trust covers are as follows:

Community rehabilitation and support for people with complex health needs, long term

conditions and those who need end of life care.

Community rapid response to assess and care for patients, helping to keep them out of

hospital.

Intermediate care, offering short term recovery and rehabilitation, to keep patients out of

hospital or to help them return home.

Integrated discharge, working with patients, carers and hospital staff, to help a patient return

home from a hospital stay as soon as possible,

Health promotion, supporting people to improve their health and wellbeing.

Coordinated and flexible service for families and children, through our health visitors or our

care for children with complex health needs.

For the year ended 31st March, 2016, the Trust had a turnover of £212.7 million and delivered a

surplus of £2.2 million as required by the Department of Health. It employed around 4,700 people

(including both full-time and part-time staff - 3,761 full time equivalent) to provide essential medical,

nursing and therapeutic care to over 9,000 adults, children and families each day.

The Trust Board of Directors, acting as agents on behalf of the Corporate Trustee, first became

responsible for charitable funds transferred from the former Brighton Health Authority with effect

from the date of establishment in 1992 of the former South Downs Health NHS Trust. In addition, the

Board is responsible for the charitable funds of the Brighton and Hove City CCG.

The existing general fund of South Downs Health was renamed and the objects clauses of the special

purpose funds amended by the Charity Commission in February, 2011 to reflect the new name of the

Corporate Trustee. The Charity’s annual report and financial statements comply with the requirements

of the Charity’s governing document and have been prepared in accordance with Part V1 of the

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Charities Act 2011 and the Charities Financial Reporting Standard 102 effective from the 1st January,

2015.

Reference and Administrative Details

The formal Declaration of Trust Deed for the former South Downs Health NHS Trust General

Charitable Fund and Other Related Charities was registered with the Charity Commission on the 5th

January, 1996. The charity name has subsequently been changed by the Commission on the 4th

February, 2011 as a result of the publication of Statutory Instrument 2010 no.2229 made on the 6th

September, 2010 which changed the name of the Trust to Sussex Community. The registered number

of the Charity is 1051763.

Monies received by the Charity are accepted, held and administered as funds and property held on

trust for purposes relating to the health service in accordance with the National Health Service Act

1977 and the National Health Service and Community Care Act 1990 and these funds are held on trust

by Sussex Community.

Our Objectives for the Public Benefit

The NHS wide objects of the Charity are stated in the Trust Deed as follows:

“The trustees shall hold the trust fund upon trust to apply the income, and at their discretion, so far as

may be permissible, the capital, for any charitable purposes relating to the National Health Service

wholly or mainly for the services provided by Sussex Community NHS Trust”.

The Charity carries out these objects by:

providing grants to Sussex Community to purchase equipment and improve the existing

facilities for patients and staff.

providing grants for staff training programmes, one-off courses and attendance at conferences.

providing grants to enhance patient and staff welfare.

providing welfare grants to patients in the community who have a terminal illness or who have

recently been discharged from hospital.

The Trustee Directors confirm that they have referred to the Charity Commission general guidance on

public benefit when reviewing the Charity’s aims and objectives and grant making policies for the

year.

Structure, Governance and Management

Sussex Community NHS Trust General Charitable Fund and Other Related Charities is an ‘NHS

group charity’ which comprises the following funds:

a single unrestricted income fund known as the General Charitable Fund

eight special purpose income funds

a common investment fund

All of these funds are registered with the Charity Commission as ‘subsidiaries’.

Monies are paid directly into the Sussex Community NHS Trust General Charitable Fund in instances

where donors have not imposed restrictions or made special requests as to its use. The capital in the

fund is therefore available to be spent at the Trustee Directors’ discretion in furtherance of any of the

Charity’s objects. In addition there are a number of designated Funds, where donors and benefactors

have made known their non binding wishes and the Trustee Directors, at their discretion, have created

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the Funds to ensure that the monies collected for each hospital, specialty or department are used in

these areas. These Funds have been transferred to the Corporate Trusteeship of Sussex Community

during the course of 2011/2012 and 2015/2016 from Western Sussex Hospitals Charities and East

Sussex Healthcare Charities respectively. The General Charitable Fund and the designated Funds are

all referred to in the financial statements as ‘unrestricted’.

Each of the special purpose income funds has its own declaration of trust and stated objects relating

either to a particular Trust site for example Brighton General Hospital or health specialty such as

therapies or rehabilitation. Within each special purpose fund there are groupings of ‘special trusts’

opened and maintained for administrative convenience and to reflect as closely as possible the wishes

expressed by benefactors and donors. These ‘special trusts’ are referred to in the financial statements

as ‘restricted’ funds. Expenditure from both the ‘unrestricted’ and ‘restricted’ funds is controlled by

officers of the Trust with delegated authority from the Trustee Directors to apply the existing fund

capital and any income received in accordance with the various fund’s ‘statements of purpose’.

The Charity has a single permanent endowment fund where the capital is preserved in perpetuity and

where the interest received from investment alone may be used for the fund’s stated purpose.

The registration of the common investment fund with the Charity Commission on the 17th March,

1998 allows the Trustee Directors to combine the monies held in all of the funds into an ‘official pool’

for investment purposes and to allocate the income received in direct proportion to the contribution of

each fund to it.

In 2015/16 Non-Executive members of the Trust Board were appointed by the NHS Trust

Development Authority and Executive members were subject to recruitment by the Trust Board itself.

Members of the Trust Board are not individual trustees under Charity Law but act as agents in their

duties on behalf of the Corporate Trustee. New members of the Trust Board are provided with a copy

of Charity Commission booklet CC3(a) ‘Responsibilities of a Charity Trustee’ as a part of their

induction information pack.

Acting for the Corporate Trustee, the Trust Board is responsible for the overall management of the

Charitable Funds. To enable the Board to monitor the receipt of income and use of the fund’s

resources the Director of Finance, Facilities and Estates provides information on the fund’s activities

to the Trust’s Charitable Funds Committee, a sub-committee of the Board. An investment report

which includes a portfolio valuation statement, performance indicators and a transaction schedule is

also produced on a quarterly basis by the Trustees investment managers.

The accounting records and day to day administration of the Funds are dealt with by the Trust’s

Finance Department.

Our Policies

On Investments

The investment portfolio is managed on a full discretionary basis by Gerrard Investment Management

Limited who act as the Trustee Directors’ nominee. All monies received, apart from that required for

working capital, should be invested to maximise the overall return consistent with the following

strategy, restrictions and level of risk. The Trustee Directors’ overall investment objective is to

achieve a balanced return from income and capital growth. The income generated from the investment

portfolio is to be treated as fully expendable. The Trustee Directors have agreed the following with the

nominee managers:

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To avoid investment in companies which produce tobacco or alcohol related products or who

manufacture armaments.

To invest, following an agreed medium-low risk profile and which has limited potential for

capital losses, in exchange for higher returns than those offered by savings or bank deposit

accounts.

To value the portfolio and report on the performance of the constituent investments against

relevant indices at the end of each quarter.

On Reserves

It is the Charity’s intention, wherever appropriate, to commit income in the year that it is received. It

may do this by designation of resources to long term projects or by the allocation of monies to grants.

Monies not needed for immediate use are to be ‘pooled’ and invested in line with the Charity’s policy

stated above.

The day to day monitoring of the policy is the responsibility of the delegated fund managers who will

be expected to bring any issues to the immediate attention of the Trustee Directors.

On Grant Making

This year the Charity made grants totalling £611,051 which represent 93.34% of total direct charitable

expenditure. In making grants, the trustee requires that the activity falls within the objects of the

particular fund, the grant request is supported by the fund manager and that monies are available to

meet the request. The fund manager may incur any expenditure up to £1,000 per transaction, provided

the expenditure falls within the objects of the fund, is a reasonable charge to charitable funds, and is in

furtherance of the objects of the charity. If the planned expenditure is more than £1,000 then a

Purchase Request form should be completed and signed by the fund manager. Approval for the

purchase should then be obtained from the relevant Service Director or alternatively from the Chief

Executive, Director of Finance or one of his Deputies prior to the form being sent to the Charitable

Funds Committee for ratification. For requests over £10,000, following Committee ratification, the

expenditure will need to be further approved by the Trustee Directors at their next scheduled full

Board meeting.

On Financial Control and Risk Management

There will be an annual programme of independent external audit to ensure that the statements and

notes published with this report give a true and fair view of the financial position and result of the

operation of the Charitable Funds throughout the year.

The Trust’s own Standing Orders and Standing Financial Instructions which apply equally to the

operation of the Charitable Funds will be subject to regular review.

The Internal Audit team will undertake a programme of work during the year to verify the

effectiveness of the Trust’s systems of internal financial control, including the accounting systems

used by Charitable Funds, and make recommendations for improvement. The Trust’s Audit

Committee will review and oversee this work and provide assurance, as appropriate, to the Trustee

Directors on the controls in place manage financial risk to a reasonable level.

The major risks to which the charity is exposed have been identified and considered. They have been

reviewed and systems established to mitigate those risks. The most significant risks identified are the

possible losses which may accrue from a fall in the value of the investment portfolio and the level of

reserves available to mitigate the impact of such losses. These have been assessed and there are

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procedures in place to review the investment policy and to ensure that both spending and firm

financial commitments remain in line with income.

Our Future Plans

The future plans of the Charity will be very much shaped by changes in the configuration of services

to be provided by the Trust and the level of incoming resources available to the funds.

The Charitable Funds Committee has received a request from Midhurst Hospital for support with the

purchase of bladder and ultrasound scanners. The anticipated cost of this request totalling £14,000 will

be met from the Lawrie Legacy Fund.

The Charitable Funds Committee has also received requests from Chailey Heritage for support with

the purchase of a pressure mapping system for use in clinics to assess the interface pressure between a

patient and the surface they are seated or lying on, digital dictation equipment for consultants and

medical secretaries and assessment equipment to provide in depth information concerning the

cognitive brain function of patients. The anticipated costs of these requests totalling £14,600 will be

met from the Diana Turner Legacy Fund.

The Charitable Funds Committee

The Trust Board has agreed the terms of reference of a Charitable Funds Committee to provide

assurance that the Trust’s charitable activities are within the law and regulations set by the Charity

Commission and that best practice is adopted with regard to the stewardship of all funds held. The

Committee is authorised by the Board to monitor all aspects of charitable activity within the Trust and

act on it’s behalf in satisfying the legal duties and responsibilities of trustees in managing funds.

Membership will constitute two non-executive directors, one of whom to act as Chair and the

executive Director of Finance, Facilities and Estates.

The duties of the Committee on behalf of the Trust, as corporate trustee, will include the following:

to manage the Charitable Funds within their respective terms and within law, equity,

regulation, good practice and audit recommendation

to ensure that the policies and procedures are in place for the effective running of the funds

to encourage and promote the charitable functions of the Trust and approve promotional / fund

raising material

to obtain, as and when required, independent professional advice on the management of the

funds and to secure the attendance of external advisors as appropriate

to approve spending plans and authorise expenditure above the delegated limits of individual

fund managers i.e. above £1,000 per transaction.

to establish and review investment strategy and monitor the performance of the portfolio

to review audit recommendations relating to the funds and ensure that they are implemented in

a timely manner.

A Review of Our Finances and Achievements

The financial activities of the charity for the year ending 31st March, 2016 are set out in the attached

statements at page no.11.

The overall level of incoming resources to the Funds has fallen by £37,730 or by 23% to £120,549

from the previous years’ total. The increase in the receipts from donations, investments and other

sources has been wholly offset by the reduction in receipts from legacy distributions.

There were two new legacy distributions received during the year:

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The Estate of Gladys Eileen Thomas - £10,000.00 for the benefit of Bognor Hospital

The Estate of Angela Thompson – £2,000.00 for the benefit of Brighton Community Nursing

The income received from donations has increased by £7,890 to £29,510 for the year. The three Trust

sites where the highest values of donations have been received are as follows:

Chailey Heritage - £15,570

Crawley Hospital - £6,865

Child Health Brighton - £2,000

There were no grants recorded for this financial this year.

Income from the Charity’s investment portfolio and interest bearing cash deposits rose by 3% to

£70,728 for the year. This is the result of the increase in dividends / interest received from portfolio

investment holdings throughout the financial year.

Income of £8,311 from other sources was recorded during the year. This amount consists almost

entirely of a 50% contribution of £8,105 from the ‘annual profits’ of the Hove Polyclinic café which

were transferred to the Charity at the year end. These profits were formerly donated in full to the

Friends of Brighton & Hove Hospitals.

During the financial year, £676,293 has been spent supporting the activities of Sussex Community

NHS Trust, the Brighton and Hove Clinical Commissioning Group and on the administration costs of

the Funds. This figure includes an apportionment of support and overhead costs totalling £43,566. The

Charity does not employ any staff directly but receives a recharge from the Trust in respect of the time

spent on the Charity’s administrative and accounting tasks.

The largest single grant made during the financial year was to provide for the refurbishment of the

Imaging Department at Bognor Hospital (£323,258). This figure excludes apportioned support and

overhead costs of £19,645.

Other major grants, with amounts shown net of apportioned support and overhead costs, have been

made in the year as follows:

To replace the imaging machine at Bognor Hospital (£185,000).

To provide salary support for research projects at Chailey Heritage (£10,000).

To provide Wi-Fi connections for the residential service buildings at Chailey Heritage

(£7,104).

To provide lunches, travel expenses etc for volunteers at Chailey Heritage and Bognor and

Crawley Hospitals (£4,501).

To finance the purchase of 16 upright armchairs for Hove Polyclinic (£3,634).

To finance the purchase of a tracking hoist for the multi-sensory room at Chailey Heritage so

that young people can transfer from their wheelchairs on and off the floor (£3,052).

To finance the purchase of a Dopplex Ability heart monitor and carry bag for the East

Grinstead nursing team (£2,852).

Staff amenities at Brighton & Hove CCG (£2,672).

To finance the purchase of suction units with disposable cannisters and tubing for Chailey

Heritage (£1,967).

The sum of £16,974 was paid during the year in fees to the Trustee’s nominee investment managers

Gerrard Investment Management Limited. This figure is based upon a percentage of the current value

of the charity’s investment portfolio which is re-assessed and billed at the end of each quarter

throughout the year.

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Governance Costs have been reduced to £5k for the current year. The salary recharge of £2,000 made

by Sussex Community of in respect of the time spent by Trustee Directors who are also executive

directors of the Trust on issues related to risk assessment has been maintained at the 2014/15 level but

the statutory audit basic contract sum has been reduced from £3,600 to £2,702. These costs are not

now shown separately on the Statement of Financial Activities but are apportioned between

fundraising and charitable activities. The salary recharge has been split equally between the two

activities with the audit fee being apportioned £702 to fundraising and the balance to charitable

activities.

Investments

The performance of the investment portfolio is reported on a quarterly basis by Gerrard Investment

Management Limited. The report features the following portfolio information charts:

Portfolio Summary

Provides headline figures for the Charity’s investments, income forecasts and cash balances and an

indication of the asset allocation and geographical spread of the equities.

The values and income at the beginning and end of the financial year are as follows:

Opening Value (£) Closing Value (£)

Managed Investments 2,280,233 1,896,287

Estimated Annual Gross Income 74,826 69,692

Estimated Gross Yield 3.3% 3.7%

The allocation of assets within the portfolio at the end of the financial year is as follows:

Amount (£) Percentage

Bonds 767,508 40.5

Equities 990,449 52.2

Alternative Assets 118,973 6.3

Cash 19,357 1.0

Total 1,896,287 100.0

The Geographical spread of Equities at the end of the financial year is as follows:

Amount (£) Percentage

United Kingdom 636,902 64.3

North America 198,437 20.0

Europe (Ex United Kingdom) 92,071 9.3

Japan 16,950 1.7

Pacific Rim (Ex Japan) 28,588 2.9

Emerging Markets 17,501 1.8

Total 990,449 100.0

Portfolio Performance

The performance report shows the percentage change in the value of the portfolio over selected time

periods and compared to a chosen benchmark. It is designed to allow the Trustees to see how the

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portfolio is performing. The performance of the portfolio is calculated by comparing the market value

at the beginning of the period to the value at the end with allowances being made to account for the

timing of cash flows, such as monies in and out of the portfolio. It also includes income received and

paid out during the period and is shown on a total return basis (capital return plus income return). A

benchmark is a composite of various Market indices, such as the FTSE 100. They have been chosen to

reflect the markets/asset types in which the portfolio invests and calculated in proportion to the

allocation of assets to each.

Portfolio Benchmark

Last 3 months +3.02% +3.30%

Last 12 months +7.77% +11.44%

Report Signed on behalf of the Trustee Directors

Chair: …………………………………………… Date: …………….…………………...

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Working Paper Ref: 1.1

SUSSEX COMMUNITY NHS TRUST CHARITABLE FUNDS ACCOUNTS - 2015/2016

Data entered below will be used throughout the workbook:

This year 2015-16

Last year 2014-15

This year ended 2016

Last year ended 2015

This year beginning 1st April, 2015

This year name 31st March, 2016

Last year name 31st March, 2015

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Statement of Trustee Directors' Responsibilities

The trustee directors are responsible for:

keeping proper accounting records which disclose with reasonable accuracy at any time the financial

position of the charity and which enable them to ascertain the financial position of the charity and which

enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity

(Accounts and Reports) Regulations and the provisions of the trust deed. The trustee directors are

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 law applicable to charities in England and Wales requires the trustee directors to prepare financial statements

for each financial year which give a true and fair view of the charity's financial activities during the year and of its

financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees

should follow best practice and:

select suitable accounting policies and then apply them consistently;

make judgements and estimates that are reasonable and prudent;

state whether applicable accounting standards and statements of recommended practice have been

followed, subject to any departures disclosed and explained in the financial statements; and;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the

charity will continue in operation.

The trustee directors confirm that they have met the responsibilities set out above and complied with the

requirements for preparing the accounts. The financial statements set out on pages 11 to 22 attached have been

compiled from and are in accordance with the financial records maintained by the trustee directors. As far as the

trustee directors are aware, there is no relevant information of which the charity's independent examiner is

unaware. The trustee directors have taken all the steps that they ought to have taken as trustees in order to make

themselves aware of any relevant information and to establish that the charity's independent examiner is aware of

that information.

By Order of the Trustee Directors’

Chair ....................................................................................................... Date: 24th January, 2017

Trustee Director ...................................................................................... Date: 24th January, 2017

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Independent Examiner’s Report to the Trustees of Sussex Community NHS Trust Charitable Funds

I report on the accounts of the Charity for the year ended 31 March, 2016, which are set out on pages 11 to 22.

This report is made solely to the Trustees, as a body, in accordance with the Audit Commission’s engagement letter dated 31st July, 2012.

The examination has been undertaken so that I might state to the Trustees those matters that are required to be stated in an examiner’s

report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the

Charity and the Trustees as a body, for this examination, for the report, or for the statements made.

Respective responsibilities of the Trustees and Independent Examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year

under section 144(2) of the Charities Act 2011 (the 2011 act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;

follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011

Act; and

to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a

review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes

consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such

matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is

given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act; and

to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 2011 Act

have not been met; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature:............................................................................. Date: 24th January, 2017

Paul King

For and on behalf of Ernst & Young LLP

Chartered Institute of Public Finance and Accountancy

Wessex House, 19 Threefield Lane, Southampton SO14 3QB

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Statement of Financial Activities for the year ended 31st March, 2016

Note Total Total

Funds Funds

2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2015-16 2014-15

£'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000

Income and Endowments from:

Donations 10 14 20 8 0 0 30 22

Legacies 10 2 2 56 0 0 12 58

Grants receivable:

Other grants receivable 0 2 0 0 0 0 0 2

Sub-Total Voluntary Income 20 18 22 64 0 0 42 82

Investments 8.3 55 53 16 16 0 0 71 69

Other Income 0 0 8 7 0 0 8 7

Total incoming resources 75 71 46 87 0 0 121 158

Expenditure on:

Raising Funds

Investment Management Costs 14 17 3 1 0 0 17 18

Allocation of Support & Governance Costs 4 4 1 2 0 0 5 6

Expenditure on raising funds 18 21 4 3 0 0 22 24

Charitable activities:

Building and Refurbishment Works 347 4 12 57 0 0 359 61

Purchase of Medical/Office Equipment 200 11 20 33 0 0 220 44

Patient Welfare and Amenities 9 44 21 28 0 0 30 72

Salary Support for Chailey Research 0 0 11 0 0 0 11 0

Course Fees and Expenses 3 8 6 6 0 0 9 14

Staff Welfare and Amenities 1 (1) 6 11 0 0 7 10

Books & Bulletin Expenses 0 0 6 4 0 0 6 4

Volunteers Travel and Expenses 4 6 1 1 0 0 5 7

Chailey Exhibition and Publicity Expenses 0 0 4 0 0 0 4 0

Other Expenses 1 1 2 1 0 0 3 2

Expenditure on charitable activities 3.1 565 73 89 141 0 0 654 214

Total expenditure 583 94 93 144 0 0 676 238

Net income/(expenditure) before (508) (23) (47) (57) 0 0 (555) (80)

other recognised gains and losses

Other recognised gains and losses:

Gains/(losses) on the revaluation and disposal

of investments (73) 77 (20) 23 0 0 (93) 100

Net movement in funds 7 (581) 54 (67) (34) 0 0 (648) 20

Reconciliation of Funds

Total Fund balances brought forward at 1st April 1,772 1,718 540 574 9 9 2,321 2,301

Monies Transferred in from Salvington Lodge Friends Charity 82 0 0 0 0 0 82 0

Monies Transferred in from East Sussex Healthcare Charities 29 0 0 0 0 0 29 0

Total Fund balances carried forward at 31st March 1,302 1,772 473 540 9 9 1,784 2,321

The notes at pages 13 to 22 form part of this account.

The Trustees have reviewed the financial activities of the Charity and can confirm that it will continue in operation during the next financial year.

Funds Funds Funds

Unrestricted Restricted Endowment

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Balance Sheet as at 31st March, 2016

Total at Total at

Note 31st March 31st March

2015-16 2014-15 2015-16 2014-15 2015-16 2014-15 2016 2015

£'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000

Fixed Assets

Investments 8.1 1,415 1,740 472 531 9 9 1,896 2,280

Total Fixed Assets 1,415 1,740 472 531 9 9 1,896 2,280

Current Assets

Debtors 10.1 6 7 2 2 0 0 8 9

Cash at bank and in hand 9.2 1 39 1 11 0 0 2 50

Total Current Assets 7 46 3 13 0 0 10 59

Creditors: Amounts falling due

within one year 11.1 120 14 2 4 0 0 122 18

Net Current Assets/(Liabilities) (113) 32 1 9 0 0 (112) 41

Total Assets less Current Liabilities 1,302 1,772 473 540 9 9 1,784 2,321

Creditors: Amounts falling due

after more than one year 11.2 0 0 0 0 0 0 0 0

Total Net Assets 1,302 1,772 473 540 9 9 1,784 2,321

The Funds of the Charity

Permanent Endowment Funds 12.5 - - - - 9 9 9 9

Unrestricted Income Funds 12.1 1,302 1,772 - - - - 1,302 1,772

Restricted Income Funds 12.3 - - 473 540 - - 473 540

Total Charity Funds 1,302 1,772 473 540 9 9 1,784 2,321

The notes at pages 13 to 22 form part of this account.

Signed:

Name: (Chair of Trustees)

Date: 24th January, 2017

Funds Funds Funds

Unrestricted Restricted Endowment

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Notes to the Account

Accounting Policies 1

1.1 Basis of Preparation

The financial statements have been prepared under the historic cost

convention, with the exception of investments which are included at

market value. The financial statements have been prepared in

accordance with the Financial Reporting Standard applicable in the

UK and Republic of Ireland (FRS102) issued on the 16th July, 2014

and the Charities Act 2011 and UK General Accepted Practice as it

applies from 1st January, 2015. In preparing these accounts, the

Trustees have considered whether any restatement of comparatives

is required to comply with FRS102 and the Charities SORP FRS102.

No restatements have been required although there has been a

change in the analysis of governance costs shown at note 6.

1.2 Funds Structure

Unrestricted income 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 trustees, at their

discretion, have created a fund for a specific purpose.

Restricted funds are funds which are to be used in accordance with

specific restrictions imposed by the donor. Where the restriction

requires the gift to be invested to produce an income for charitable

purposes but the trustees have the power to spend the capital, it is

classed as expendable endowment. Where the capital is held to

produce an income but cannot itself be spent, the gift is classed

as permanent endowment. The Charity has one permanent

endowment fund, the Strand Fund and no expendable endowment.

The Strand Fund is managed by the Trustees on a total return basis.

This means that the funds are invested to maximise the return on

investment without regard to whether that return is in the form of

dividends or interest or capital appreciation/reduction resulting

from year end portfolio revaluations.

1.3 Incoming Resources Including Donations

a) All incoming resources are included in full in the Statement of

Financial Activities as soon as the following three factors can be

met:

i) entitlement - arises when a particular resource is receivable or

the charity's right becomes legally enforceable;

ii) probable - when it is probable (more likely than not) that

the resources will be received;

iii) measurement - when the monetary value of the incoming

resources can be measured with sufficient reliability.

The Charitable Funds recognise donations as and when they are received

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Notes to the Account (continued)

1.3 Incoming Resources Including Donations (continued)

b) Incoming Resources from Legacies

Legacies are accounted for as incoming resources either upon receipt

or where the receipt of the legacy is probable

Receipt is probable when:

i) Confirmation has been received from the representatives of the

estate(s) that probate has been granted

ii) The executors have established that there are sufficient assets in the

estate to pay the legacy and

iii) All conditions attached to the legacy have been fulfilled or are

within the Charity's control.

1.4 Resources Expended

All expenditure is accounted for on an accruals basis and has been

classified under headings that aggregate all costs related to each

category of expense shown in the Statement of Financial Activities.

Expenditure is recognised when the following criteria are met:

i) There is a present legal or constructive obligation resulting from a

past event

ii) It is more likely than not that a transfer of benefits (usually a cash

payment) will be required in settlement

iii) The amount of the obligation can be measured or estimated reliably.

a) Grants payable

Grants payable are payments made to linked, related party or third party

NHS bodies and non NHS bodies, in furtherance of the charitable

objectives of the funds held on trust primarily for the relief of those

who are sick and for the members of staff who care for them. They

are accounted for on an accruals basis when the conditions for their

payment have been met or where there is a constructive obligation

to make a payment.

A constructive obligation arises when:

i) The Charity communicates its intention to award a grant to a recipient

who then has a reasonable expectation that they will receive a grant

ii) The Charity has made a public announcement about a commitment

which is specific enough for the recipient to have a reasonable

expectation that they will receive a grant

iii) There is an established practice which indicates to the recipient

that the Charity will honour its commitment.

b) Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources

expended for which it was incurred.

c) Allocation of overhead and support costs

Overhead and support costs are those costs which do not relate directly

to a single activity. These costs have been allocated either as a direct

cost or apportioned on an appropriate basis, as shown in notes 4 and 5,

between Charitable Activities and Fund Raising. Once allocation and/or

apportionment of overhead and support costs has been made between

Charitable Activities and Fundraising, the costs attributable to

Charitable Activities are apportioned across those activities in

proportion to total spend incurred by each one.

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Notes to the Account (continued)

1.4 Resources Expended (continued)

d) Costs of generating funds

The costs of generating funds are those costs attributable to generating

income for the Charity, other than those costs incurred in undertaking

charitable activities in furtherance of the Charity's objectives. The costs

of generating funds represent fundraising costs together with the

investment managers fees. Fundraising costs include an apportionment

of audit fees and the fee paid to the Trust to cover the salary costs of

the Charity's fund raising activities including a governance charge.

e) Charitable activities

Costs of charitable activities comprise all costs incurred in pursuit of the

charitable objects of the charity. These costs comprise direct costs and

an apportionment of overhead and support costs as shown in note 5.

1.5 Fixed asset investments

The Charity does not hold property or equipment as fixed assets.

Investments are stated at market value as at the balance sheet date. The

statement of financial activities includes the net gains and losses arising

from the revaluation and disposals throughout the year. Quoted stocks

and shares are included in the Balance Sheet at the current market values

quoted by the Investment Managers, excluding dividends.

1.6 Debtors

Debtors are amounts owed to the Charity. They are measured on the basis

of their recoverable amount.

1.7 Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs

of the Charity as they fall due. The Charity does not currently hold any

cash equivalents e.g. short term deposit accounts.

1.8 Creditors

Creditors are amounts owed by the Charity. They are measured at the

amount that the Charity expects to have to pay to settle the debt.

Amounts which are owed in more than a year are shown as long term

creditors.

1.9 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 sale proceeds and opening market value

(purchase date if later). Unrealised gains and losses are calculated as

the difference between the market value at the year end and opening

market value (or purchase date if later).

1.10 Prior Year Adjustments

There have not been any prior year adjustments made to this years accounts.

1.11 Pooling Scheme

An official pooling scheme is operated for investments relating to the

following Funds: The Sussex Community NHS Trust (Expendable) Funds

The Scheme was first registered with the Charity Commission on 17th

March, 1998 with the change of name affected by Statutory Instrument

2010 no.2229 dated 6th September, 2010.

1.12 Accounting Estimates

There are no estimated entries shown in these accounts.

.

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Related 2 Sussex Community NHS Trust and the Brighton and Hove Clinical Commissioning Group (CCG) are the

Party sole beneficiaries of the charity. The charity has provided funding to the Trust and to the CCG for approved

Transactions expenditure made on its behalf. This funding amounted to £611,051 (£172,225 in 2014-15) and is included in

the total grant making costs of £654,617 (£214,224 in 2014-15) detailed in note 3.1. At the 31st March, 2016

the Charity owed Sussex Community and the CCG £117,098 and £380 respectively for items purchased by

these NHS bodies which the Charity had previously agreed to finance.

During the year none of the members of the NHS Trust Board or senior NHS Trust or CCG staff or parties

related to them were material beneficiaries of the charity.

Neither the Corporate Trustee nor any member of the NHS Trust Board has received honoraria, emoluments

or expenses in the year.

Details of 3 Grant Support Total Total

Resources Funded Costs 2015-16 2014-15

Expended - 3.1 Analysis of Charitable Activities Spend: Activity Spend Spend

Charitable £'000 £'000 £'000 £'000

Activities

Building and Refurbishment Works 338 21 359 61

Purchase of Medical/Office Equipment 206 14 220 44

Patient Welfare and Amenities 27 3 30 72

Salary Support for Chailey Research 10 1 11 0

Course Fees and Expenses 8 1 9 14

Staff Welfare and Amenities 6 1 7 10

Books & Bulletin Expenses 5 1 6 4

Volunteers Travel and Expenses 4 1 5 7

Chailey Exhibition and Publicity Expenses 4 0 4 0

Other Expenses 3 0 3 2

611 43 ** 654 214

** £41k of support costs relate to staffing costs recharged from Sussex Community NHS Trust (See Note 4)

Aggregate

3.2 Grants made to Institutions amount paid

£'000

Name of recipient

Sussex Community NHS Trust 605

Brighton and Hove CCG 3

Total Value of Grants Made to Institutions 608

The Charitable Funds are established solely as a grant making body and therefore the number made during

the financial year to the Trust and to the CCG can be approximated by an assessment of the total number

of physical grant payments made by the Funds and excluding those made directly to individuals.

The largest single grant made during the financial year (£323,258) was to provide for the refurbishment of the

X-Ray Department at Bognor Hospital. This project is ongoing at the year-end and so further building costs

will accrue during 2016-17.

The assessed number of grants made to Sussex Community NHS Trust and Brighton & Hove CCG

during the financial year = 274

Aggregate

3.3 Grants Paid to Individuals amount paid

£'000

There have been a number of cash grants made to patients in the community with a terminal

illness on the recommendation of Macmillan Nurses. Minor cash grants have also been made 3

to hospitalised and discharged elderly patients, on the recommendation of social workers.

Number of grants made in the financial year = 10

Total Value of Grant Payments to Individuals 3

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Allocation of 4 Allocation of Governance and Other Allocated Allocated to 2015-16 2014-15 Basis of

Support Costs Support Costs to Fund Raising and to Fund Charitable Total Total Apportionment to

and Overheads Charitable Activities Raising Activities Charitable Act's

£'s £'s £'s £'s

Salary recharge from Sussex Community 4,000 41,000 45,000 45,000 Pro-rata to Spend

Bank account charges 0 226 226 146 Pro-rata to Spend

Smee & Ford legacy report service 0 124 124 222 Pro-rata to Spend

Just Giving monthly membership fees 0 216 216 216 Pro-rata to Spend

Other support costs 0 0 0 (1,585) Pro-rata to Spend

Annual statutory audit fees 702 2,000 2,702 3,600 Pro-rata to Spend

4,702 43,566 48,268 47,599

Basis of Apportionment - See Note 1.4(c)

The Charity does not employ any staff directly but receives a salary recharge from the Trust in respect of the time spent

on administrative and accounting tasks. Of the £45k of salary costs recharged for the financial year £4k has been allocated

to fund raising processes. The remaining £41k is attributable to Charitable Activities and has been apportioned across

those activities in proportion to total spend.

Apportionment 5 Salary Rech Bank Account Just Giving Total Total

of Support from SCT + Smee & Ford Fees & Other Allocated Allocated

Costs and & Annual Legacy Report Support In Year In Year

Overheads Audit Fee Service Charges Costs 2015-16 2014-15

across £'s £'s £'s £'s £'s

Charitable

Activities fund Building and Refurbishment Works 23,573 190 117 23,880 12,033

Movements Purchase of Medical/Office Equipment 14,446 118 73 14,637 8,605

Patient Welfare and Amenities 1,972 16 10 1,998 14,143

Salary Support for Chailey Research 751 6 4 761 0

Course Fees and Expenses 566 5 3 574 2,727

Staff Welfare and Amenities 492 4 2 498 1,939

Books & Bulletin Expenses 377 3 2 382 718

Volunteers Travel and Expenses 320 3 2 325 1,427

Chailey Exhibition and Publicity Expenses 307 3 2 312 0

Other Expenses 196 2 1 199 407

43,000 350 216 43,566 41,999

Reconciliation 6 Expenditure Expenditure Governance Total

of Reported on Raising on Charitable Apportioned Spend

2014/2015 Funds Activities Costs for Year

Total Spend £'000 £'000 £'000 £'000

Expenditure as Previously Reported 18 214 6 238

Adjustment for Re-Apportionment of:

The Salary Recharge from SCT 4 (2) (2)

Statutory Audit Fees 2 2 (4)

24 214 0 238

Changes in 7 Unrestricted Restricted Endowment Total Total

Resources Funds Funds Funds 2015-16 2014-15

Available Funds Funds

for Charity £'000 £'000 £'000 £'000 £'000

Use

Movement in funds for the year (581) (67) 0 (648) 20

increase / (reduction)

Increase / (Reduction) in funds available (581) (67) 0 (648) 20

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The Investment 8

Portfolio

Analysis of 8.1 Fixed Asset Investments: 2015-16 2014-15

Fixed Asset Total Total

Investments £'000 £'000

Held in UK

Market value at 1st April 2,280 2,273

Add: Acquisitions at cost 537 315

Less: Disposals at carrying value (837) (388)

Less: Management fees charged directly (17) (18)

Net gain/(loss) on revaluation (67) 98

Market value at 31st March 1,896 2,280

Historic cost at 31st March 1,751 1,990

Analysis of 8.2 Market value at 31st March: 2015-16 2014-15

Market Value Total Total

of Investments £'000 £'000

Investments listed on UK Stock Exchange 1,877 2,234

Cash held as part of the investment

portfolio 19 46

1,896 2,280

Analysis of 8.3 Total gross income 2015-16 2014-15

Gross Income Total Total

from £'000 £'000

Investments

From investments listed on UK Stock Exchange 71 69

From cash held as part of the investment 0 0

portfolio

Sub-total gross income from fixed asset 71 69

investments only

From cash held in interest bearing bank a/c's 0 0

Total gross income from investments 71 69

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Cashflow 9

Statements

9.1 Reconciliation of net income/(expenditure) to net cash flow from operating activities

2015-16 2014-15

Total Total

£'000 £'000

Net movement in funds for the year (as per the Statement of (648) 20

Financial Activities)

Adjustments For:

(Gains)/losses on the revaluation and disposal of investments 93 (100)

Dividends and interest from investments (71) (69)

(Increase)/decrease in debtors 0 0

Increase/(decrease) in creditors 104 (12)

Net cash provided by (used in) operating activities (c/down) (522) (161)

9.2 Statement of cash flows

2015-16 2014-15

Total Total

£'000 £'000

Cash flows from operating activities:

Net cash provided by (used in) operating activities (b/down) (522) (161)

Cash flows from investing activities:

Dividends and interest from investments 71 69

Proceeds from the sale of investments 810 390

Purchase of investments at cost (537) (315)

Management fees charged directly to Gerrard deposit account 18 18

(Increase)/decrease in debtors relating to dividends & interest 1 7

Net cash provided by (used in) investing activities 363 169

Monies transferred in from Salvington Lodge Friends Charity 82 0

Monies transferred in from East Sussex Healthcare Charities 29 0

Change in cash and cash equivalents in the financial year (48) 8

Cash and cash equivalents at the beginning of the financial year 50 42

Cash and cash equivalents at the end of the financial year 2 50

Analysis of 9.3 2015-16 2014-15

Cash and Total Total

Cash £'000 £'000

Equivalents

Total of cash held in GBS bank accounts 1 49

Total of cash held in petty cash floats 1 1

Total of cash and cash equivalents 2 50

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Analysis of 10 Total 31st Total 31st

Debtors March, 2016 March, 2015

10.1 Amounts falling due within one year: £'000 £'000

Trade debtors 0 0

Prepayments 1 0

Accrued income 1 2

Other debtors 6 7

Total debtors falling due within one year 8 9

10.2 Total debtors falling due after more

than one year 0 0

Total debtors 8 9

The 'Other Debtors' figure relates primarily to dividend and interest payments

received by the Charity's investment managers during March and forwarded on

early in April.

Analysis of 11 Total 31st Total 31st

Creditors March, 2016 March, 2015

11.1 Amounts falling due within one year: £'000 £'000

Trade creditors 0 1

Other creditors 117 12

Accruals 5 5

Total creditors falling due within one year 122 18

11.2 Total creditors falling due after more

than one year 0 0

Total creditors 122 18

The 'Other Creditors' figure relates wholly to the amounts owing to the Trust

and the Brighton & Hove CCG in respect of purchases and cash payments made

on behalf of the Charity which have remained un-reimbursed at the year end.

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Analysis of Funds 12

Unrestricted 12.1 Financial Activities Balance Incoming Resources Transfers Gains and Balance

Funds 31 March Resources Expended In /(Out) (Losses) 31 March

2015 2016

Material funds £'000 £'000 £'000 £'000 £'000 £'000

A Lawrie Legacy 1,091 35 (32) 0 (44) 1,050

B Salvington Lodge 0 1 (1) 83 1 84

C Bognor Hospital General 81 13 (41) 0 (3) 50

D Crawley Hospital Stroke Rehab 24 1 (1) 0 (1) 23

E Uckfield Hospital Harland Ward 0 0 9 0 9

Others (47 at 31 March 2016) 576 25 (508) 19 (26) 86

Totals 1,772 75 (583) 111 (73) 1,302

The resources expended figure for other funds of £508k includes £483k charged to the Benjamin Leagacy Fund

in respect of the contribution to the refurbishment of the Imaging Department and purchase of an imaging machine

for Bognor Hospital.

Details of 12.2 Name of fund Description of the nature and purpose of each fund

Material

Unrestricted A Lawrie Legacy For staff & patient amenities, equipment etc at Midhurst Hospital

Funds B Salvington Lodge For staff & patient amenities, equipment etc at Salvington Lodge

C Bognor Hospital General For staff & patient amenities, equipment etc at Bognor Hospital

D Crawley Hospital Stroke Rehab For staff & patient amenities, eqpt etc at the Stroke Rehab Ward

E Uckfield Hospital Harland Ward For staff & patient amenities, eqpt etc at Uckfield Harland Ward

Analysis of 12.3 Financial Activities Balance Incoming Resources Transfers Gains and Balance

Restricted 31 March Resources Expended In /(Out) (Losses) 31 March

Funds 2015 2016

Material funds £'000 £'000 £'000 £'000 £'000 £'000

A Turner Legacy 356 11 (35) 0 (14) 318

B Chailey Gen & Endstream 56 17 (28) 0 (2) 43

C Community Hospice 48 3 (11) 0 (2) 38

D Brighton & Hove CCG 24 1 (3) 0 (1) 21

E Hove Polyclinic General 18 9 (4) 0 (1) 22

Others (13 at 31 March 2016) 38 5 (12) 0 0 31

Totals 540 46 (93) 0 (20) 473

Details of 12.4 Name of fund Description of the nature and purpose of each fund

Material

Restricted A Turner Legacy For staff & patient amenities, equipment etc at Chailey Heritage

Funds B Chailey Gen & Endstream For staff & patient amenities, equipment etc at Chailey Heritage

C Community Hospice For staff & terminally ill patient amenities at the Martlets Hospice

D Brighton & Hove CCG For any charitable purpose relating to Brighton & Hove CCG

E Hove Polyclinic General For staff & patient amenities, equipment etc at Hove Polyclinic

These Funds are described as Restricted because together they make up the Charities related to the Sussex

Community General Charitable Fund. Each of these Charities has been established by Deed of Trust and registered

separately with the Charity Commission. The 'objects clause' contained within the Trust Deed restricts their use to

the purposes stated above.

Details of 12.5 Name of fund Description of the nature and purpose of fund

Permanent

Endowment Strand Fund Capital invested for the training of District Nursing staff

Fund

The capital in this Fund is held in perpetuity with the income earned from investment credited to an unrestricted

Fund where it can be used for the purpose stated.

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Connected 13

Organisations Name, nature of connection, description Turnover of Net Profit/ Turnover of Net Profit/

of activities undertaken and details of Connected (Loss) for the Connected (Loss) for the

any qualifications expressed by their Organisation Connected Organisation Connected

auditors Organisation Organisation

£'s £'s £'s £'s

The corporate trustee of the charitable

funds is Sussex Community, a Community

Specialist and Rehabilitation Services

NHS Trust with unqualified accounts.

Full Analysis 14

of Note 3.1 2015-16 2014-15

Resources £'s £'s

Expended -

Charitable Medical Equipment 218,660 22,999

Activities Building Works 343,002 57,100

Furniture Fittings & Decorating 15,839 4,279

Office Equipment 1,258 20,898

Course Fees & Expenses 8,624 13,911

Books & Bulletin Expenses 5,746 3,661

Stationery 1,312 692

Domestic Hardware 1,100 (917)

Travel Expenses 131 0

Salary Support to Chailey Research Projects 11,430 0

Hospitality 147 931

Patients Welfare 28,352 68,967

Workshop Expenditure 926 863

Christmas Festivities 1,485 4,614

Staff Welfare 6,517 7,416

Achievement Awards 229 166

Volunteers Travel & Other Expenses 4,878 7,277

Chailey Exhibition & Publicity Expenses 4,681 0

Other Expenditure 300 1,347

654,617 214,224

Post Balance 15 There have been no post balance sheet events to report

Sheet Events

2015-16 2014-15

1,736,000212,698,000 197,091,000 447,000

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ey letter ttcwg · we are therefore satisfied that the recommendation we raised in 2014/15 in this...

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