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					                        Data entered below will be used throughout the workbook:


StHA                       XXXX SHA
This year                    2009-10
Last year                    2008-09
This year ended           31 March 2010
Last year ended           31 March 2009
This year commencing:      1 April 2009
hout the workbook:
Account of XXXX SHA 2009 -10

Operating Cost Statement for the year ended 31 March 2010


                                                 Notes      2009-10   2008-09

                                                              £000      £000

Staff Costs                                           2.5        0         0

Programme costs                                   2.3.1          0         0

Less revenue                                          2.2        0         0

Net operating costs for the financial year                       0         0

Net Resource outturn                                             0         0

The notes on pages xx to xx form part of these accounts.




                                             Page 1
Account of XXXX SHA 2009-10

Statement of Financial Position as at 31 March 2010


                                         Notes    31 March 2010      31 March 2009          1 April 2008
                                                           £000               £000                  £000

Non Current Assets
Property, Plant & Equipment               3.2                0                    0                   0
Intangible Assets                         3.1                0                    0                   0
Other Financial Assets                    9.1                0                    0                   0
Trade and other receivables               3.4                0                    0                   0
Total non-current assets                                     0                    0                   0

Current assets
Inventories                                                  0                    0                   0
Trade and other receivables               3.4                0                    0                   0
Financial assets                          9.1                0                    0                   0
Other current assets                      3.4                0                    0                   0
Cash and cash equivalents                 3.6                0                    0                   0
                                                             0                    0                   0
Non current assets held for sale         3.2.2               0                    0                   0
Total current assets                                         0                    0                   0

Current Liabilities
Trade and other payables                  3.5                0                    0                   0
Borrowings                               3.5.2               0 0                  0                   0
Other Financial liabilities               9.2                0                    0                   0
Provisions for liabilities and charges    3.7                0                    0                   0
Other liabilities                        3.5.1               0                    0                   0
Total current liabilities                                    0                    0                   0

Non-current assets plus/less net
current assets/liabilities                                   0                    0                   0

Non-current liabilities
Borrowings                               3.5.2               0 0                  0                   0
Other financial liabilities               9.2                0                    0                   0
Provisions for liabilities and charges    3.7                0                    0                   0
Trade and other payables                  3.5                0                    0                   0
Other liabilities                        3.5.1               0                    0                   0
Total non-current liabilities                                0                    0                   0

Total Assets Employed:                                       0                    0                   0

Taxpayers' Equity

General Fund                              3.9                0                    0                   0
Revaluation Reserve                       3.8                0                    0                   0

Total Taxpayers' Equity:                                     0                    0                   0


The financial statements on pages x to xx were approved by the board on [date] and signed on its
behalf by:

Chief Executive:                                 Date:



                                                            Page 2
Account of XXXX SHA 2009-10

Statement of Changes in Taxpayers’ Equity
For the year ended 31 March 2010
                                                        General Revaluation   Total
                                                          Fund     Reserve Reserves
                                                          £000        £000     £000
Balance at 31 March 2009                                      0           0       0
Prior period adjustment                                       0           0       0
Restated balance at 1 April 2009                              0           0       0
Changes in taxpayers’ equity for 2009-10
Net operating cost for the year                              0          0         0
Net gain/(loss) on revaluation of Property, Plant and
Equipment                                                    0          0         0
Net gain/(loss) on revaluation of Intangible Assets
                                                             0          0         0
Net gain/(loss) on revaluation of financial assets           0          0         0
Movements in General Fund                                    0          0         0
Reclassification adjustments: Pensions                       0          0         0
Reclassification adjustments: Other                          0          0         0
Non-cash charges – cost of capital                           0          0         0
Release of reserves to OCS                                   0          0         0
Transfers to/(from) other bodies within the Resource
Account boundary                                             0          0         0
Total recognised income and expense for 2008/09              0          0         0
Net Parliamentary funding                                    0          0         0
Balance at 31 March 2010                                     0          0         0




                                               Page 3
Account of XXXX SHA 2009-10

Cash Flow Statement for the year ended 31 March 2009


                                                           Notes   2009-10   2008-09
                                                                      £000      £000
Cash flows from operating activities
Net operating costs                                                     0         0
Other cashflow adjustments (note 4.2)                       4.3         0         0
Movement in Working Capital( note 4.1)                      4.1         0         0
Net foreign exchange (gains)/losses                                     0         0
Provisions utilised                                                     0         0
Interest paid                                                           0         0
Net cash (outflow) from operating activities                            0         0

Cash flows from investing activities
Purchase of plant, property and equipment                               0         0
Purchase of intangible assets                                           0         0
Proceeds from disposal of non current assets                            0         0
Interest received                                                       0         0
Payments for financial assets                                           0         0
Proceeds from disposal of financial assets                  9.1         0         0
Net cash inflow/(outflow) from investing activities                     0         0

Cash flows from financing activities
Net Parliamentary funding                                               0         0
Capital receipts surrendered                                            0         0
Capital grants received                                                 0         0
Capital element of payments in respect of finance leases                0         0
Cash transferred (to)/from other NHS bodies                             0         0
Net financing                                                           0         0
Net increase/(decrease) in cash and cash equivalents                    0         0
Cash and cash equivalents at 31 March 2009
Cash and cash equivalents at 31 March 2010                              0         0




The notes at pages x to xx form part of these accounts.




                                                  Page 4
Account of XXXX SHA 2009-10

Notes to the Accounts
1. Accounting Policies
The Secretary of State for Health has directed that the financial statements of NHS SHAs shall meet the accounting requirements
of the NHS SHAs Manual for Accounts, which shall be agreed with HM Treasury. Consequently, the following financial statements
have been prepared in accordance with the 2009/10 NHS SHAs Manual for Accounts issued by the Department of Health. From
the current year, the accounting policies contained in that manual follow International Financial Reporting Standards to the extent
that they are meaningful and appropriate to the NHS, as determined by HM Treasury, which is advised by the Financial Reporting
Advisory Board. Where the NHS SHAs Manual for Accounts permits a choice of accounting policy, the accounting policy which is
judged to be most appropriate to the particular circumstances of the trust for the purpose of giving a true and fair view has been
selected. The particular policies adopted by the trust are described below. They have been applied consistently in dealing with
items considered material in relation to the accounts.

The SHA is within the government resource accounting boundary and therefore has only consolidated interests in other entities
where the other entity is also within the resource accounting boundary and the SHA exercise in-year budgetary control over the
other entity.
1.1 Accounting Conventions
This account is prepared under the historical cost convention, modified to account for the revaluation of fixed assets at their value
to the business by reference to current costs. This is in accordance with directions issued by the Secretary of State for Health and
approved by Treasury. Strategic Health Authorities are not required to provide a reconciliation between current cost and historical
cost surplus and deficits.

Acquisitions and Discontinued Operations
Activities are considered to be 'acquired' only if they are acquired from outside the public sector. Activities are considered to be
'discontinued' only if they cease entirely. They are not considered to be 'discontinued' if they transfer from one NHS body to
another.

Critical accounting judgements and key sources of estimation uncertainty [may be included in the individual subject notes
rather than brought together here].
In the application of the SHA‟s accounting policies, management is required to make judgements, estimates and assumptions
about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated
assumptions are based on historical experience and other factors, that are considered to be relevant. Actual results may differ
from those estimates. The estimates and underlying assumptions are continually reviewed. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and
future periods if the revision affects both current and future periods.
Critical judgements in applying accounting policies
The following are the critical judgements, apart from those involving estimations (see below) that management has made in the
process of applying the entity‟s accounting policies and that have the most significant effect on the amounts recognised in the
financial statements.
[Disclose the critical judgements made by the SHA‟s management, as required by IAS1.113.]

Key sources of estimation uncertainty
The following are the key assumptions concerning the future, and other key sources of estimation uncertainty at the Statement of

[Disclose information about the key assumptions for the SHA, as required by IAS 1.116. Disclosures must include the nature of
the assumption and the carrying amount of the asset/liability at the Statement of Financial Position date and may include sensitivity
of the carrying amount to the assumptions, expected resolution of uncertainty and range of possible outcomes within the next
financial year, and an explanation of changes to past assumptions if the uncertainty remains unresolved. Examples could include:
indices used for asset valuations, asset lives, provision balances, intangible asset valuations.]




                                                               Page 6
Account of XXXX SHA 2009-10

1. Accounting Policies (continued)
1.2 Income
The main source of funding for the Strategic Health Authority is Parliamentary Funding allocations from the Department of Health
within an approved cash limit, which is credited to the General Fund. Parliamentary funding is recognised in the financial period in
which the cash is received.


Revenue is accounted for applying the accruals convention. Operating revenue is revenue which relates directly to the operating
activities of the authority. It principally comprises fees and charges for services provided on a full-cost basis to external customers,
as well as public repayment work, but it also includes other revenue from [list any Departments etc]. It includes both income
appropriated-in-aid of the Vote and income to the Consolidated Fund which HM Treasury has agreed should be treated as
operating revenue. Where revenue is received for a specific activity which is to be delivered in the following financial year, that
revenue is deferred.
1.3 Taxation
The Authority is not liable to pay corporation tax. Expenditure is shown net of recoverable VAT. Irrecoverable VAT is charged to
the most appropriate expenditure heading or capitalised if it relates to an asset.
1.4 Capital charges
The treatment of Property, Plant & Equipment in the accounts is in accordance with the principal capital charges objective to
ensure that such charges are fully reflected in the cost of capital. The cost of capital charge rate in the financial year 2008-09 was
3.5% (2007-08: 3.5%) on all assets less liabilities, except for cash balances with the Office of the Paymaster General (OPG),
where the charge is nil.
1.5 Property, Plant & Equipment
(a) Capitalisation
Property, Plant & Equipment which is capable of being used for more than one year and they:
● individually have a cost equal to or greater than £5,000; or
● collectively have a cost of at least £5,000 and an individual cost of more than £250, where the assets are functionally
interdependent, they have broadly simultaneous purchase dates, are anticipated to have simultaneous disposal dates and are
under single managerial control; or
● form part of the initial setting-up cost of a new building, irrespective of their individual or collective cost.
(b) Valuation

Land and buildings used for the SHA‟s services or for administrative purposes are stated in the Statement of Financial Position at
their revalued amounts, being the fair value at the date of revaluation less any subsequent accumulated depreciation and
impairment losses. Revaluations are performed with sufficient regularity to ensure that carrying amounts are not materially
different from those that would be determined at the Statement of Financial Position date. Fair values are determined as follows:

Land and non-specialised buildings – market value for existing use
Specialised buildings – depreciated replacement cost

Properties in the course of construction for service or administration purposes are carried at cost, less any impairment loss. Cost
includes professional fees but not borrowing costs, which are recognised as expenses immediately, as allowed by IAS 23 for
assets held at fair value. Assets are revalued and depreciation commences when they are brought into use.


Until 31 March 2008, fixtures and equipment were carried at replacement cost, as assessed by indexation and depreciation of
historic cost. From 1 April 2008 indexation has ceased. The carrying value of existing assets at that date will be written off over
their remaining useful lives and new fixtures and equipment are carried at depreciated historic cost as this is not considered to be
materially different from fair value. [A different policy should be adopted and disclosed here where assets are not of sufficiently
low value and/or do not have sufficiently short lives for DRC to be materially the same as fair value.]



Increases arising on revaluation are taken to the Revaluation Reserve except when it reverses a revaluation decrease for the
same asset previously recognised in the Operating Cost Statement, in which case it is credited to the Operating Cost Statement to
the extent of the decrease previously charged there. A revaluation decrease is charged to the revaluation reserve to the extent
that there is a balance on the reserve for the asset and, thereafter, to the Operating Cost Statement.



                                                                Page 7
Account of XXXX SHA 2009-10

1. Accounting Policies (continued)
1.6 Intangible Assets
Expenditure on research activities is recognised as an expense in the period in which it is incurred.
Intangible assets are capitalised when they have a cost of at least £5,000. Intangible assets acquired separately are
initially recognised at fair value. Internally-generated assets are recognised if, and only if, all of the following have
been demonstrated:

        ● the technical feasibility of completing the intangible asset so that it will be available for use
        ● the intention to complete the intangible asset and use it
        ● the ability to use the intangible asset
        ● how the intangible asset will generate probable future economic benefits
        ● the availability of adequate technical, financial and other resources to complete the intangible asset and
        ● the ability to measure reliably the expenditure attributable to the intangible asset during its development

The amount initially recognised for internally-generated intangible assets is the sum of the expenditure incurred from
the date when the criteria above are initially met. Where no internally-generated intangible asset can be recognised,
the expenditure is charged to the Operating Cost Statement in the period in which it is incurred.
Following initial recognition, intangible assets are carried at fair value by reference to an active market, or, where no
active market exists, at amortised replacement cost (modern equivalent assets basis), indexed for relevant price
increases, as a proxy for fair value. Internally-developed software is held at historic cost to reflect the opposite
effects of development costs and technological advances.
1.7 Depreciation, amortisation and impairments
Land and properties under construction are not depreciated.
Otherwise, depreciation and amortisation are charged on a straight line basis to write off the costs or valuation of
tangible and intangible non-current assets, less any residual value, over their estimated useful lives. The estimated
useful lives and residual values are reviewed each year end, with the effect of any changes recognised on a
prospective basis. Assets held under finance leases are depreciated over their estimated useful lives or, where
At each Statement of Financial Position date, the SHA checks whether there is any indication that any of its tangible
or intangible non-current assets have suffered an impairment loss. If there is indication of an impairment loss, the
recoverable amount of the asset is estimated to determine whether there has been a loss and, if so, its amount.
Intangible assets not yet available for use are tested for impairment annually.
If there has been an impairment loss, the asset is written down to its recoverable amount, with the loss charged to
the revaluation reserve to the extent that there is a balance on the reserve for the asset and, thereafter, to the
Operating Cost Statement. Where an impairment loss subsequently reverses, the carrying amount of the asset is
increased to the revised estimate of the recoverable amount but capped at the amount that would have been
determined had there been no initial impairment loss. The reversal of the impairment loss is credited to the
Operating Cost Statement to the extent to the extent of the decrease previously charged there and thereafter to the
1.8 Inventories
Inventories are valued at the lower of cost and net realisable value using the [first-in first-out / weighted average] cost
formula.

1.9 Cash and cash equivalents
Cash is cash in hand and deposits with any financial institution repayable without penalty on notice of not more than
24 hours. Cash equivalents are investments that mature in 3 months or less from the date of acquisition and that are
readily convertible to known amounts of cash with insignificant risk of change in value.
1.10 Losses and Special Payments
Losses and special payments are items that Parliament would not have contemplated when it agreed funds for the
health service or passed legislation. By their nature they are items that ideally should not arise. They are therefore
subject to special control procedures compared with the generality of payments. They are divided into different
categories, which govern the way each individual case is handled.




                                                     Page 8
1.11 Clinical Negligence Costs
From 1 April 2000, the NHSLA took over the full financial responsibility for all ELS cases unsettled at that date and from 1 April
2002 all CNST cases. Provisions for these are included in the accounts of the NHSLA. Although the NHSLA is administratively
responsible for all cases from 1 April 2000, the legal liability remains with the Strategic Health Authority. The value of provisions of
the Strategic Health Authority carried by the NHSLA is disclosed in Note 3.7.
1.12 Employee benefits
Short-term employee benefits
Salaries, wages and employment-related payments are recognised in the period in which the service is received from employees,
*except for bonuses earned but not yet taken which, like leave earned but not yet taken is not accrued for at the year end, on the
grounds of immateriality.
*alternatively, replace with:
The cost of leave earned but not taken by employees at the end of the period is recognised in the financial statements to the
extent that employees are permitted to carry forward leave into the following period.
Retirement benefit costs
Past and present employees are covered by the provisions of the NHS Pensions Scheme. The scheme is an unfunded, defined
benefit scheme that covers NHS employers, General Practices and other bodies, allowed under the direction of the Secretary of
State, in England and Wales. The scheme is not designed to be run in a way that would enable NHS bodies to identify their share
of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for as if it were a defined contribution scheme:
the cost to the NHS body of participating in the scheme is taken as equal to the contributions payable to the scheme for the
accounting period.
For early retirements other than those due to ill health the additional pension liabilities are not funded by the scheme. The full
amount of the liability for the additional costs is charged to expenditure at the time the Trust commits itself to the retirement,
regardless of the method of payment.
1.13 Research and Development
Research and development expenditure is charged against income in the year in which it is incurred, except insofar as
development expenditure relates to a clearly defined project and the benefits of it can reasonably be regarded as assured.
Expenditure so deferred is limited to the value of future benefits expected and is amortised through the Operating Cost Statement
on a systematic basis over the period expected to benefit from the project. It should be revalued on the basis of current cost. The
amortisation is calculated on the same basis as depreciation, on a quarterly basis.
1.14 Leases
Leases are classified as finance leases when substantially all the risks and rewards of ownership are transferred to the lessee. All
other leases are classified as operating leases.
The SHA as lessee

Property, plant and equipment held under finance leases are initially recognised, at the inception of the lease, at fair value or, if
lower, at the present value of the minimum lease payments, with a matching liability for the lease obligation to the lessor. Lease
payments are apportioned between finance charges and reduction of the lease obligation so as to achieve a constant rate on
interest on the remaining balance of the liability. Finance charges are recognised in calculating the SHA‟s net operating cost.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. Lease incentives are
recognised initially as a liability and subsequently as a reduction of rentals on a straight-line basis over the lease term.
Contingent rentals are recognised as an expense in the period in which they are incurred.
Where a lease is for land and buildings, the land and building components are separated. Leased land is treated as an operating
lease. Leased buildings are assessed as to whether they are operating or finance leases.
The SHA as lessor
Amounts due from lessees under finance leases are recorded as receivables at the amount of the SHA‟s net investment in the
leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the SHA‟s net
investment outstanding in respect of the leases.
Rental income from operating leases is recognised on a straight-line basis over the term of the lease. Initial direct costs incurred in
negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-
line basis over the lease term.
1.15 Foreign exchange
Transactions which are denominated in a foreign currency are translated into sterling at the exchange rate ruling on the date of
each transaction, except where rates do not fluctuate significantly, in which case an average rate for a period is used. Resulting
exchange gains and losses are taken to the Operating Cost Statement.




                                                               Page 9
Account of XXXX SHA 2009-10

1. Accounting Policies (continued)
1.16 Provisions
The SHA provides for legal or constructive obligations that are of uncertain timing or amount at the Statement of Financial Position
date on the basis of the best estimate of the expenditure required to settle the obligation. Where the effect of the time value of
money is significant, the estimated risk-adjusted cash flows are discounted using the Treasury's discount rate of 2.2% in real
terms.


1.17 Financial Instruments

Financial assets
Financial assets are recognised on the Statement of Financial Position when the SHA becomes party to the financial instrument
contract or, in the case of trade receivables, when the goods or services have been delivered. Financial assets are derecognised
when the contractual rights have expired or the asset has been transferred.

Financial assets are initially recognised at fair value.

Financial assets are classified into the following categories: financial assets „at fair value through profit and loss‟; „held to maturity
investments‟; „available for sale‟ financial assets, and „loans and receivables‟. The classification depends on the nature and
purpose of the financial assets and is determined at the time of initial recognition.

Financial assets at fair value through profit and loss
Embedded derivatives that have different risks and characteristics to their host contracts, and contracts with embedded
derivatives whose separate value cannot be ascertained, are treated as financial assets at fair value through profit and loss. They
are held at fair value, with any resultant gain or loss recognised in the operating cost statement. The net gain or loss incorporates
any interest earned on the financial asset.

Held to maturity investments
Held to maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturity, and there
is a positive intention and ability to hold to maturity. After initial recognition, they are held at amortised cost using the effective
interest method, less any impairment. Interest is recognised using the effective interest method.

Available for sale financial assets
Available for sale financial assets are non-derivative financial assets that are designated as available for sale or that do not fall
within any of the other three financial asset classifications. They are measured at fair value with changes in value taken to the
revaluation reserve, with the exception of impairment losses. Accumulated gains or losses are recycled to the operating cost
statement on de-recognition.

Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or determinable payments which are not quoted in an active
market. After initial recognition, they are measured at amortised cost using the effective interest method, less any impairment.
Interest is recognised using the effective interest method.

Fair value is determined by reference to quoted market prices where possible, otherwise by valuation techniques [specify – see
IAS 39 AG 74 and following paragraphs ].

The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial
asset, to the net carrying amount of the financial asset.
At the Statement of Financial Position date, the SHA assesses whether any financial assets, other than those held at „fair value
through profit and loss‟ are impaired. Financial assets are impaired and impairment losses recognised if there is objective
evidence of impairment as a result of one or more events which occurred after the initial recognition of the asset and which has an
impact on the estimated future cash flows of the asset.

For financial assets carried at amortised cost, the amount of the impairment loss is measured as the difference between the
asset‟s carrying amount and the present value of the revised future cash flows discounted at the asset‟s original effective interest
rate. The loss is recognised in the Operating Cost Statement and the carrying amount of the asset is reduced directly, or through a
provision for impairment of receivables.

If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event
occurring after the impairment was recognised, the previously recognised impairment loss is reversed through the Operating Cost
Statement to the extent that the carrying amount of the receivable at the date of the impairment is reversed does not exceed what
the amortised cost would have been had the impairment not been recognised.

[Omit any of the above that does not apply to the SHA]



                                                                         Page 10
Account of XXXX SHA 2009-10

1. Accounting Policies (continued)

Financial liabilities

Financial liabilities are recognised on the Statement of Financial Position when the SHA becomes party to the contractual
provisions of the financial instrument or, in the case of trade payables, when the goods or services have been received. Financial
liabilities are derecognised when the liability has been discharged, that is, the liability has been paid or has expired.

Financial liabilities are initially recognised at fair value.

Financial liabilities are classified as either financial liabilities „at fair value through profit and loss‟ or other financial liabilities.

Financial liabilities at fair value through profit and loss
Embedded derivatives that have different risks and characteristics to their host contracts, and contracts with embedded
derivatives whose separate value cannot be ascertained, are treated as financial liabilities at fair value through profit and loss.
They are held at fair value, with any resultant gain or loss recognised in the Operating Cost Statement. The net gain or loss
incorporates any interest earned on the financial asset.

Other financial liabilities
After initial recognition, all other financial liabilities are measured at amortised cost using the effective interest method. The
effective interest rate is the rate that exactly discounts estimated future cash payments through the life of the asset, to the net
carrying amount of the financial liability. Interest is recognised using the effective interest method.

[Omit any of the above that does not apply to the SHA]




                                                                    Page 11
Account of XXXX SHA 2009-10

XYZ pooled budget (optional)

XXXXX SHA has a pooled budget arrangement with XXXXX. XXXXX is the host. The memorandum
account for the pooled budget is:  )

(Or, if the memorandum account is not available in time, disclose any balances in the SHA's
Operating Cost Statement that relate to the pooled budget.)

The SHA's shares of the income and expenditure handled by the pooled budget in the financial year were:


                                        2009/10       2008/09
Income                              £          0             0
Expenditure                         £          0             0


Operating segments

[Disclose the factors used to identify the segments and the types of services from which each segment derives
its revenues.]
Segmental Analysis
[Whether or not segmental information is given:

disclose the Income (included in the OCS) from external customers for each service or group of similar services
XXXXXXXXXXXXX activities, and
- if income from transactions with a single external customer amount to 10% or more of total income, disclose
the fact, the total amount of income from each such customer and (if appropriate) the segment(s) reporting the
income. Note: as SHAs are under common control, they are classed as a single customer for this purpose]


                                          Segment [identify]       Segment [identify]                       Total



                                        2009/10       2008/09          2009/10          2008/09   2009/10           2008/09
                                         £000          £000             £000             £000      £000              £000


Income                                            0            0               0              0          0                0

Surplus/(Deficit)
   Segment surplus/(deficit)                      0            0               0              0          0                0
   Common costs                                   0            0               0              0          0                0

Surplus/(deficit) before interest                 0            0               0              0          0                0


Net Assets:
   Segment net assets                             0            0               0              0          0                0



Accounting standards that have been issued but have not yet been adopted

   The following accounting standards have been issued by the IASB and IFRIC but have not been adopted because
   they are not yet required to be adopted.
   [insert]

Accounting standards issued that have been adopted early

   [insert]



                                                                    Page 5
Account of XXXX SHA 2009-10


2.1.1 Revenue Resource Limit and Operational Financial Balance
                                                                 2009-10   2008-09
                                                                    £000      £000

Net operating costs for the financial year                            0         0
Revenue Resource Limit                                                0         0
Under/(over) spend against Revenue Resource Limit                     0         0
Operational Financial Balance                                         0         0



2.1.2 Capital Resource Limit
                                                                 2009-10   2008-09
                                                                    £000      £000
Gross Capital Expenditure                                              0         0
Less: Net Book Value of assets disposed of                             0         0
Less: Capital Grants                                                   0         0
Charge against the Capital Resource Limit                              0         0
Capital Resource Limit                                                 0         0
Under/(Over) spend Against CRL                                         0         0




2.1.3 Cost of Capital Charge Calculation
                                                                 2009-10   2008-09
                                                                    £000      £000
Opening total assets employed                                          0         0
Opening adjustments                                                    0         0
Less opening cash in OPG                                               0         0
Opening relevant net assets at 1 April (A)                             0         0
Net relevant assets at 31 March                                        0         0
Closing adjustments                                                    0         0
Less closing cash in OPG                                               0         0
Adjusted net relevant assets at 31 March (B)                           0         0
Cost of capital for the year (A) + (B) * 3.5%                          0         0




                                                Page 12
Account of XXXX SHA 2009-10


2.2 Operating revenue
                                                                    Not
                                          Appropriated     Appropriated
                                                in Aid           in Aid    2009-10    2008-09
                                                 £000             £000        £000       £000

Fees and charges                                      0              0          0          0
Other gains                                           0              0          0          0
Rental revenue from finance leases                    0              0          0          0
Rental revenue from operating leases                  0              0          0          0
Investment revenue                                    0              0          0          0
Other                                                 0              0          0          0
Total Operating revenue                               0              0          0          0

2.3.1 Programme costs
                                                                          2009-10    2008-09
                                                                             £000       £000
The expenses of the authorities were as follows:
Non-executive members' remuneration                                             0          0
Other salaries and wages                                                        0          0
Total Staff Costs                                                               0          0
Consultancy services                                                            0          0
Rentals under operating leases                                                  0          0
PFI Service charges                                                             0          0
Establishment expenses                                                          0          0
Transport and moveable plant                                                    0          0
Premises and non current plant                                                  0          0
External contractors                                                            0          0
Capital: Depreciation                                                0                     0
         Amortisation                                                0                     0
         Impairments & reversals PPE                                 0                     0
         Impairments & reversals intangible                          0                     0
         Capital charge interest                                                           0
         (Profit)/loss on disposal of fixed assets                   0                     0
                                                                                0          0
Impairment of receivables                                                       0          0
Impairment of financial assets                                                  0          0
Other write offs in respect of asset disposals
Employee benefits                                                               0          0
Auditors' remuneration:                  Audit fees                             0          0
                                         Other fees                             0          0
Unwinding of discount on provisions                                             0          0
Finance costs                                                                   0          0
Training MPET                                                                   0          0
Other (free text note)
Redundancies                                                                    0          0
Commissioning of Healthcare (London SHA)                                        0          0
High cost drugs (London SHA)                                                    0          0
Total programme costs                                                           0          0


                                                          Page 13
2.3.2 Strategic Health Authority's management costs
                                                                     2009-10         2008-09
                                                                        £000            £000

SHA staff costs                                                             0              0
SHA non staff costs                                                         0              0
Total SHA management costs                                                  0              0

2.3.3 Workforce Development Confederation costs
                                                                     2009-10         2008-09
                                                                        £000            £000

NHS Bodies                                                                  0              0
Educational Institutions*                                                   0              0
Other                                                                       0              0
Total                                                                       0              0

* if payment to Education Institutions are material further disclosure should be added.

2.4 Operating leases

[Where the SHA is a lessee, include a general description of significant leasing arrangements,
including:
        basis on which contingent rent is determined
        terms of renewal, purchase options or escalation clauses and
        restrictions imposed by lease arrangements]

SHA as lessee

                                                                     2009/10         2008/09
                                                                       £000            £000

Payments recognised
as an expense
Minimum lease
payments                                                                    0              0
Contingent rents                                                            0              0
Sub-lease payments                                                          0              0
                                                                            0              0
Total future minimum lease payments
Payable:
Within 2011                                                                 0              0
Between 2012 and 2016                                                       0              0
Between 2017 and 2021                                                       0              0
Thereafter                                                                  0              0
Total                                                                       0              0

Total future sublease payments expected to be received £x
[Include general description of significant leasing arrangements; basis on which contingent rent is
determined; terms of renewal and escalation clauses; restrictions imposed by lease arrangements]


                                                    Page 14
2.4 Operating leases (continued)
A prior lessor
SHA asperiod adjustment has been made in respect of the downward revaluations of fixed
                                                                      2009-10        2008-09
                                                                         £000           £000
Recognised as income
Rents                                                                        0             0
Contingent Rents                                                             0             0
Total                                                                        0             0
Receivable:
Within 2011                                                                  0             0
Between 2012 and 2016                                                        0             0
Between 2017 and 2021                                                        0             0
Thereafter                                                                   0             0
Total                                                                        0             0

[Where the SHA is a lessor, include a general description of the leasing arrangements]

2.5 Staff numbers and related costs
Executive members and staff costs (including hosted services):
                                                 Total        Permanently    Other          Total
                                                2009-10        employed                    2008-09
                                                 £000            £000         £000          £000
Salaries and wages                                        0           0              0           0
Social security costs                                     0           0              0           0
Employer contributions to NHSPA                           0           0              0           0
Other pension costs                                       0           0              0           0
Other post employment benefits                            0           0              0           0
Termination Benefits                                      0           0              0           0

Total                                                     0           0              0           0

The average number of persons employed during the year was :

                                                 Total  Permanently          Other         2008-09
                                                          employed
                                               Number      Number           Number         Number
                                                        0
Total                                                 0          0                   0           0

Note on expenditure of staff benefits
The amount spent on staff benefits during the year totalled £xxx,000 (2008-09 £yyy,000).

Retirements due to ill-health

During 2009-10 there were x (2008-09: y) early retirements from the Strategic
Some health authoritiesgrounds its non-NHS The estimatedbalance pension the
Health Authority on the to pay of ill-health. their creditors in accordance with
The Authority is requiredomitted to include in trade1996-97 additional
liabilities of these ill-health retirements (calculated on an average basis and borne by
 the NHS Pension Scheme) will be £xxx,000 (£yyy,000).



                                                     Page 15
2.6 Pension costs

   Past and present employees are covered by the provisions of the NHS Pensions Scheme. Details of the
   benefits payable under these provisions can be found on the NHS Pensions website at
   www.pensions.nhsbsa.nhs.uk. The scheme is an unfunded, defined benefit scheme that covers NHS
   employers, General Practices and other bodies, allowed under the direction of the Secretary of State, in
   England and Wales. The scheme is not designed to be run in a way that would enable NHS bodies to
   identify their share of the underlying scheme assets and liabilities. Therefore, the scheme is accounted for
   as if it were a defined contribution scheme: the cost to the NHS Body of participating in the scheme is taken
   as equal to the contributions payable to the scheme for the accounting period.
   The scheme is subject to a full actuarial valuation every four years (until 2004, every five years) and an
   accounting valuation every year. An outline of these follows:

   a) Full actuarial (funding) valuation
   The purpose of this valuation is to assess the level of liability in respect of the benefits due under the
   scheme (taking into account its recent demographic experience), and to recommend the contribution rates
   to be paid by employers and scheme members. The last such valuation, which determined current
   contribution rates was undertaken as at 31 March 2004 and covered the period from 1 April 1999 to that
   date.
   The conclusion from the 2004 valuation was that the scheme had accumulated a notional deficit of £3.3
   billion against the notional assets as at 31 March 2004. However, after taking into account the changes in
   the benefit and contribution structure effective from 1 April 2008, the scheme actuary reported that employer
   contributions could continue at the existing rate of 14% of pensionable pay. On advice from the scheme
   actuary, scheme contributions may be varied from time to time to reflect changes in the scheme‟s liabilities.
   Up to 31 March 2008, the vast majority of employees paid contributions at the rate of 6% of pensionable
   pay. From 1 April 2008, employees contributions are on a tiered scale from 5% up to 8.5% of their
   pensionable pay depending on total earnings.

   b) Accounting valuation
   A valuation of the scheme liability is carried out annually by the scheme actuary as at the end of the
   reporting period by updating the results of the full actuarial valuation.
   Between the full actuarial valuations at a two-year midpoint, a full and detailed member data-set is provided
   to the scheme actuary. At this point the assumptions regarding the composition of the scheme membership
   are updated to allow the scheme liability to be valued.
   The valuation of the scheme liability as at 31 March 2008, is based on detailed membership data as at 31
   March 2006 (the latest midpoint) updated to 31 March 2008 with summary global member and accounting
   data.
   The latest assessment of the liabilities of the scheme is contained in the scheme actuary report, which
   forms part of the annual NHS Pension Scheme (England and Wales) Resource Account, published
   annually. These accounts can be viewed on the NHS Pensions website. Copies can also be obtained from
   The Stationery Office.

   c) Scheme provisions
   The scheme is a “final salary” scheme. Annual pensions are normally based on 1/80th of the best of the
   last 3 years pensionable pay for each year of service. A lump sum normally equivalent to 3 years pension is
   payable on retirement. Annual increases are applied to pension payments at rates defined by the Pensions
   (Increase) Act 1971, and are based on changes in retail prices in the twelve months ending 30 September
   in the previous calendar year. On death, a pension of 50% of the member‟s pension is normally payable to
   the surviving spouse.

   Early payment of a pension, with enhancement, is available to members of the scheme who are
   permanently incapable of fulfilling their duties effectively through illness or infirmity. A death gratuity of twice
   final year‟s pensionable pay for death in service, and five times their annual pension for death after
   retirement, less pension already paid, subject to a maximum amount equal to twice the member‟s final
   year‟s pensionable pay less their retirement lump sum for those who die after retirement, is payable.
   For early retirements other than those due to ill health the additional pension liabilities are not funded by the
   scheme. The full amount of the liability for the additional costs is charged to the statement of
   comprehensive income at the time the Trust commits itself to the retirement, regardless of the method of
   payment.
   The scheme provides the opportunity to members to increase their benefits through money purchase
   additional voluntary contributions (AVCs) provided by an approved panel of life companies. Under the
   arrangement the employee/member can make contributions to enhance an employee's pension benefits.
   The benefits payable relate directly to the value of the investments made.
   [Where the SHA has employees who are members of other schemes, disclosures will be required in respect
   of them too.]
Account of XXXX SHA 2009-10

2.7 Better Payment Practice Code - measure of compliance
                                                                                       Number           £000

Total Non-NHS trade invoices paid in the year                                                   0              0
Total Non-NHS trade invoices paid within target                                                 0              0
Percentage of Non-NHS trade invoices paid within target                               #DIV/0!       #DIV/0!


Total NHS trade invoices in the year                                                            0              0
Total NHS trade invoices paid within target                                                     0              0
Percentage of NHS trade invoices paid within target                                   #DIV/0!       #DIV/0!

The Better Payment Practice Code requires the Strategic Health Authority to aim to pay all valid invoices by
the due date or within 30 days of receipt of goods or a valid invoice, whichever is later.

2.8 The Late Payment of Commercial Debts (Interest) Act 1998
                                                                                       2009-10      2008-09
                                                                                          £000         £000

Amounts included within interest payable Note 2.12 arising
from claims made by small businesses under this legislation                                     0              0
Compensation paid to cover debt recovery costs under this legislation                           0              0


2.9 Other gains and losses

                                                                                       2009-10      2008-09
                                                                                          £000         £000
Profit on disposal of financial assets                                                       0            0
(Loss) on disposal of financial assets                                                       0            0
Profit on disposal of intangible assets                                                      0            0
(Loss) on disposal of intangible assets                                                      0            0
Profit on disposal of land and buildings                                                     0            0
(Loss) on disposal of land and buildings                                                     0            0
Profit on disposal of plant and equipment                                                    0            0
(Loss) on disposal of plant and equipment                                                    0            0
Gain/(loss) on foreign exchange                                                              0            0
Change in fair value of financial assets through OCS                                         0            0
Change in fair value of financial assets classified as available for sale                    0            0
Change in fair value of financial liabilities through OCS                                    0            0
Change in fair value of financial assets held for trading                                    0            0
Change in fair value of financial liabilities held for trading                               0            0
Recycling of gain/(loss) from equity on disposal of financial assets held for sale           0            0
Total                                                                                        0            0




                                                   Page 16
Account of XXXX SHA 2009-10

2.12 Finance costs and finance revenue
Finance costs                                                        2009-10     2008-09
                                                                          £000      £000
Interest expense under finance leases                                          0         0
Interest on obligations under PFI contracts                                    0         0
Interest on late payment of commercial debt                                    0         0
Other health expense                                                           0
Some interest is requiredomitted its non-NHS trade1996-97 balance sheet eitherthe Better 0
The Authorityauthorities to pay to include in their creditors in accordance with
Total interest expense                                                         0         0
Other finance costs                                                            0         0
Total                                                                          0         0

Investment revenue
Rental revenue                                                                 0        0
Operating Lease contingent rental revenue                                      0        0
Finance lease contingent rental revenue                                        0        0
Subtotal                                                                       0        0
Interest                                                                       0        0
Bank accounts                                                                  0        0
Impaired financial assets                                                      0        0
Other health is required                                                       0
Some financial assets omitted its non-NHS trade1996-97 balance sheet eitherthe Better
The Authorityauthorities to pay to include in their creditors in accordance with        0
Total                                                                          0        0




                                           Page 17
Account of XXXX SHA 2009-10

 The Authority assets
3.1 Intangibleis required to pay its non-NHS trade creditors in accordance

3.1.1 Intangible assets 2009/10                                   Software     Software    Licences
                                                                 purchased     Internally       and                                Development
                                                                              generated trademarks                   Patents        Expenditure            Total
                                                                         £000       £000       £000                    £000               £000             £000

Gross cost at 1 April 2009                                                     0             0                0              0                     0            0
Additions - purchased                                                          0             0                0              0                     0            0
Additions - government granted                                                 0             0                0              0                     0            0
Additions - Donated                                                            0             0                0              0                     0            0
Reclassifications                                                              0             0                0              0                     0            0
Reclassifications as held for sale                                             0             0                0              0                     0            0
Transfers (to)/from NHS bodies                                                 0             0                0              0                     0            0
Disposals                                                                      0             0                0              0                     0            0
Revaluations                                                                   0             0                0              0                     0            0
Impairments                                                                    0             0                0              0                     0            0
Reversals of impairments                                                       0             0                0              0                     0            0
Gross cost at 31 March 2010                                                    0             0                0              0                     0            0
Amortisation
Accumulated amortisation at 1 April 2009                                       0             0                0              0                     0            0
Charged during the year                                                        0             0                0              0                     0            0
Reclassifications                                                              0             0                0              0                     0            0
Reclassified as held for sale                                                  0             0                0              0                     0            0
Transfers to NHS bodies                                                        0             0                0              0                     0            0
Disposals                                                                      0             0                0              0                     0            0
Revaluation                                                                    0             0                0              0                     0            0
Impairments                                                                    0             0                0              0                     0            0
Reversal of impairments                                                        0             0                0              0                     0            0
Accumulated amortisation at 31 March 2010                                      0             0                0              0                     0            0

Net book value at 31 March 2009                                                0             0                0              0                     0            0

Net book value at 31 March 2010                                                0             0                0              0                     0            0

[For each class of intangible asset disclose:
- the effective date of revaluation
- the methods and significant assumptions applied in estimating fair values
- the carrying amount had they been held at cost.]

[For each class of intangible asset, distinguishing between internally generated intangible assets and others, disclose:
whether the useful lives are indefinite or finite and:
if finite, the useful lives or the amortisation rates used.]

[For intangible assets assessed as having indefinite useful lives, disclose:
- the carrying amount of each asset
- the reasons supporting the assessment of an indefinite useful life.]

[For intangible assets acquired by government grant disclose:
The fair value initially recognised for them
Their carrying amount]

[Desirable disclosures:
Description of any fully amortised intangible asset still in use.
Brief description of any significant intangible assets controlled by the entity but not recognized as assets because they didn’t meet the recognition criteria of IAS 38.]

3.1.2 Intangible assets 2008/09



                                                                           Page 18
                                             Software
                                            purchased Software    Licences
                                                      Internally       and             Development
                                                     generated trademarks    Patents    Expenditure   Total
                                                £000       £000       £000     £000           £000    £000

Gross cost at 1 April 2008                         0         0          0         0              0       0
Additions - purchased                              0         0          0         0              0       0
Additions - government granted                     0         0          0         0              0       0
Additions - Donated                                0         0          0         0              0       0
Reclassifications                                  0         0          0         0              0       0
Reclassifications as held for sale                 0         0          0         0              0       0
Transfers (to)/from NHS bodies                     0         0          0         0              0       0
Disposals                                          0         0          0         0              0       0
Revaluations                                       0         0          0         0              0       0
Impairments                                        0         0          0         0              0       0
Reversals of impairments                           0         0          0         0              0       0
Gross cost at 31 March 2009                        0         0          0         0              0       0

Amortisation:
Accumulated amortisation at 1 April 2008           0         0          0         0              0       0
Charged during the year                            0         0          0         0              0       0
Reclassifications                                  0         0          0         0              0       0
Reclassified as held for sale                      0         0          0         0              0       0
Transfers to NHS bodies                            0         0          0         0              0       0
Disposals                                          0         0          0         0              0       0
Revaluation                                        0         0          0         0              0       0
Impairments                                        0         0          0         0              0       0
Reversal of impairments                            0         0          0         0              0       0
Accumulated amortisation at 31 March 2009          0         0          0         0              0       0

Net book value at 31 March 2008                    0         0          0         0              0       0

Net book value at 31 March 2009                    0         0          0         0              0       0




                                                  Page 18
Account of XXXX SHA 2009-10

3.2 Property, Plant and Equipment
3.2.1 Property, Plant and Equipment 2009/10
                                                                  Land        Buildings      Dwellings Assets under Plant &   Transport Information Furniture                              Total
                                                                              excluding                construction machinery equipment technology & fittings
                                                                              dwellings                & payments
                                                                                                        on account
                                                                  £000           £000           £000           £000            £000         £000           £000           £000             £000

Cost or Valuation at 1 April 2009                                        0              0               0              0              0             0              0             0                 0
Additions - purchased                                                    0              0               0              0              0             0              0             0                 0
Additions - government granted                                           0              0               0              0              0             0              0             0                 0
Additions - donated                                                      0              0               0              0              0             0              0             0                 0
Reclassifications                                                        0              0               0              0              0             0              0             0                 0
Reclassified as held for sale                                            0              0               0              0              0             0              0             0                 0
Disposals                                                                0              0               0              0              0             0              0             0                 0
Revaluation                                                              0              0               0              0              0             0              0             0                 0
Impairments                                                              0              0               0              0              0             0              0             0                 0
Reversals of impairments                                                 0              0               0              0              0             0              0             0                 0
Transfers (to)/from NHS bodies                                           0              0               0              0              0             0              0             0                 0
Gross cost at 31 March 2010                                              0              0               0              0              0             0              0             0                 0

Depreciation
Accumulated depreciation at 1 April 2009                                 0              0               0              0              0             0              0             0                 0
Reclassifications                                                        0              0               0              0              0             0              0             0                 0
Reclassified as held for sale                                            0              0               0              0              0             0              0             0                 0
Disposals                                                                0              0               0              0              0             0              0             0                 0
Impairments                                                              0              0               0              0              0             0              0             0                 0
Reversals of impairments                                                 0              0               0              0              0             0              0             0                 0
Charged during the year                                                  0              0               0              0              0             0              0             0                 0
Transfers to NHS bodies                                                  0              0               0              0              0             0              0             0                 0
Accumulated depreciation at 31 March 2010                                0              0               0              0              0             0              0             0                 0

Net book value at 1 April 2009                                           0              0               0              0              0             0              0             0                 0

Net book value at 31 March 2010                                          0              0               0              0              0             0              0             0                 0

[Disclose the donor of any assets donated in-year]

[For assets held at revalued amounts state:
 - the effective date of revaluation
 - whether carried out by an independent valuer
- methods and significant assumptions applied, and
- the extent to which fair values have been determined by reference to markets or estimated using valuation techniques.]

[Where the method of valuation has changed – e.g. to MEA – disclose the nature of the change, and the effect of this change]

[Give details of asset lives for each class of asset.
Give details of changes of asset lives/residual values and the effect of the adjustment in the current and/or future years.]

[State the amount of any compensation from third parties for assets impaired, lost or given up, that is included in the SHA’s OCS.]

[Provide information about any write-downs to recoverable amount and any reversals of such write-downs.]

[Where a property is held at existing use value and that value is materially different from its open market value, give the open market value and the reasons for the difference, do not
engage valuers solely to determine market values for disclosure purposes.]
[Desirable disclosures:
Carrying amount of temporarily idle assets.
Gross carrying amount of any fully depreciated assets still in use.]

3.2.2 Property, Plant and Equipment 2008/09
                                                                  Land        Buildings      Dwellings Assets under Plant &   Transport Information Furniture                              Total
                                                                              excluding                construction machinery equipment technology & fittings
                                                                              dwellings                & payments
                                                                                                        on account
                                                                  £000           £000           £000           £000            £000         £000           £000           £000             £000

Cost or Valuation at 1 April 2008                                        0              0               0              0              0             0              0             0                 0
Additions - purchased                                                    0              0               0              0              0             0              0             0                 0
Additions - government granted                                           0              0               0              0              0             0              0             0                 0




                                                                                            Page 19
Additions - donated                         0   0             0   0   0   0   0   0   0
Reclassifications                           0   0             0   0   0   0   0   0   0
Reclassified as held for sale               0   0             0   0   0   0   0   0   0
Disposals                                   0   0             0   0   0   0   0   0   0
Revaluation                                 0   0             0   0   0   0   0   0   0
Impairments                                 0   0             0   0   0   0   0   0   0
Reversals of impairments                    0   0             0   0   0   0   0   0   0
Transfers (to)/from NHS bodies              0   0             0   0   0   0   0   0   0
Gross cost at 31 March 2009                 0   0             0   0   0   0   0   0   0

Depreciation
Accumulated depreciation at 1 April 2008    0   0             0   0   0   0   0   0   0
Reclassifications                           0   0             0   0   0   0   0   0   0
Reclassified as held for sale               0   0             0   0   0   0   0   0   0
Disposals                                   0   0             0   0   0   0   0   0   0
Impairments                                 0   0             0   0   0   0   0   0   0
Reversals of impairments                    0   0             0   0   0   0   0   0   0
Charged during the year                     0   0             0   0   0   0   0   0   0
Transfers to NHS bodies                     0   0             0   0   0   0   0   0   0
Accumulated depreciation at 31 March 2009   0   0             0   0   0   0   0   0   0

Net book value at 31 March 2008             0   0             0   0   0   0   0   0   0

Net book value at 31 March 2009             0   0             0   0   0   0   0   0   0




                                                    Page 19
Account of XXXX SHA 2009-10

3.2 Property, Plant and Equipment (continued)

The net book value of land and buildings at 31 March 2010 comprises:

                                                                                      2009-10            2008-09
                                                                                         £000               £000
Freehold                                                                                    0                  0
Long leasehold                                                                              0                  0
Short leasehold                                                                             0                  0
Total                                                                                       0                  0

3.2.1 Economic Lives of Non-current Assets

                                                                                     Min Life           Max Life
Intangible assets                                                                      Years              Years
Software licences                                                                           0                  0
Licences & trademarks                                                                       0                  0
Patents                                                                                     0                  0
Development expenditure                                                                     0                  0
Property, Plant and Equipment
Buildings excl. dwellings                                                                      0                  0
Dwellings                                                                                      0                  0
Plant & machinery                                                                              0                  0
Transport equipment                                                                            0                  0
Information technology                                                                         0                  0
Furniture & fittings                                                                           0                  0

Impairments
Impairments charged in the year to the Operating Cost Statement
                                                      2009-10                                               2008-09
                                               Property,                                              Property,
                                               plant and    Intangible                                plant and Intangible
                                             equipment          assets                               equipment      assets
                                                   £000           £000                                    £000        £000
Impairments arose from:
Loss or damage from normal operations                  0             0                                            0                0
Loss as a result of catastrophe                        0             0                                            0                0
Abandonment in the course of construction              0             0                                            0                0
Unforeseen obsolescence                                0             0                                            0                0
Over-specification of assets                           0             0                                            0                0
Changes in market price                                0             0                                            0                0
Write down to depreciated replacement costs
on bringing a new asset into use                       0             0                                            0                0
Other (specify)                                        0             0                                            0                0
Total                                                  0             0                                            0                0




3.2.2 Non-current assets held for sale

Year ended                              Land        Buildings    Dwellings     Assets under          Plant &           Transport       Information       Furniture    Total
                                                    excluding                  construction         machinery          equipment        technology       & fittings
                                                    dwellings                  & payments
                                                                                on account
                                         £000         £000         £000            £000                 £000              £000             £000            £000       £000
31 March 2010                                   0            0               0             0                      0                0                 0            0           0
31 March 2009                                   0            0               0             0                      0                0                 0            0           0
Associated liabilities                          0            0               0                 0                  0                0                0             0           0
31 March 2010                                   0            0               0                 0                  0                0                0             0           0
31 March 2009


[For each that becomes classified as held for sale, or sold in the period, disclose:
- description of the asset
- description of the facts and circumstances of the sale or leading to the expected disposal with expected timing of disposal
- the gain or loss recognised on becoming classified as held for sale or subsequently
- if appropriate , the segment in which the non-current asset is presented.
- If there is reversal of a plan to sell , a description of the facts and circumstances and the effects on the results of the current and past periods.]




                                                                                            Page 20
Account of XXXX SHA 2009-10

Impairments charged in the year to the revaluation reserve

                                         2009-10                          2008-09
                                    Property,                        Property,
                                    plant and Intangible               plant &  Intangible
                                   equipment      assets            equipment       assets
                                        £000        £000                 £000        £000
Charged to the
revaluation reserve:                           0               0               0         0

[Note significant events and circumstances giving rise to impairments and reversals of
impairments]


3.3 Analysis of Strategic Health Authority's gross capital expenditure to
    net capital resource outturn
                                            2009-10     2008-09
                                               £000         £000
Gross capital expenditure                         0            0
Less: NBV of assets disposed                      0            0
Less: Capital grants                              0            0
Net capital resource outturn                      0            0
Net capital resource limit                        0            0
(Over)/under spend
against resource limit                            0            0




                                                    Page 21
Account of XXXX SHA 2009-10

3.4 Receivables                                                     Current                   Non-current
                                                               2009-10    2008-09          2009-10   2008-09
                                                                  £000       £000             £000      £000
NHS receivables - revenue                                            0          0                0         0
NHS receivables - capital                                            0          0                0         0
Non-NHS trade receivables - revenue                                  0          0                0         0
Non-NHS trade receivables - capital                                  0          0                0         0
Provision for impairment of receivables                              0          0                0         0
Deposits and advances                                                0          0                0         0
Finance lease receivables                                            0          0                0         0
Operating Lease receivables                                          0          0                0         0
Pension prepayments - in respect of former directors                 0          0                0         0
Pension prepayments - in respect of staff                            0          0                0         0
Prepayments and accrued income                                       0          0                0         0
Other receivables                                                    0          0                0         0
Trade and other receivables                                          0          0                0         0

[analyse movements in the allowance for irrecoverable debts as below if material]

Provision for irrecoverable debts (impairment of
receivables):
                                                               2009-10        2008-09
                                                                  £000           £000
Amounts falling due within one year
NHS receivables                                                        0             0
Non - NHS trade receivables                                            0             0
Capital and other receivables                                          0             0
Balance at 1 April                                                     0             0
Provided in year                                                       0             0
Written off during year                                                0             0
Recovered during years                                                 0             0
Balance at 31 March                                                    0             0
Receivables past due but not impaired
By up to 3 months                                                      0             0
By 3 to 6 months                                                       0             0
By more than 6 months                                                  0             0
Total                                                                  0             0

[if other financial assets held eg current investments; held at fair value through profit & loss; available
for sale – disclose here]




                                                   Page 22
Account of XXXX SHA 2009-10
                                                                 Current              Non-current
3.5 Trade payables and other current liabilities             2009-10 2008-09         2009-10 2008-09
                                                                £000     £000           £000    £000

NHS payables revenue                                                0         0            0      0
NHS payables capital                                                0         0            0      0
Tax and social security                                             0         0            0      0
VAT                                                                 0         0            0      0
Non-NHS payables (revenue)                                          0         0            0      0
Non-NHS payables (capital)                                          0         0            0      0
Interest payable                                                    0         0            0      0
Rentals due under operating leases                                  0         0            0      0
Payments received on account                                        0         0            0      0
Accruals and deferred income                                        0         0            0      0
Pensions - relating to former directors                             0         0            0      0
Pensions - relating to other staff                                  0         0            0      0
Other payables                                                      0         0            0      0
Trade and other payables                                            0         0            0      0

Included above are £x (2008/09 £x) in respect of payments due in future years under
arrangements to buy out the liability for [number] early retirements over 5 instalments;
and £x (2008/09 £x) in respect of outstanding pensions contributions at 31 March 2010
(31 March 2009 £x)

3.5.1 Other liabilities                                          Current              Non-current
                                                             2009-10 2008-09         2009-10 2008-09
                                                                £000     £000           £000    £000
Lease incentives
Other [specify]
Total trade and other payables                                      0         0            0      0

3.5.2 Borrowings

                                                                 Current              Non-current
Borrowings                                                   2009-10 2008-09         2009-10 2008-09
Bank Overdraft                                                     0       0               0       0
Finance Lease Liabilities                                          0       0               0       0
Obligations Under HP Contracts                                     0       0               0       0
Part of Imputed Finance Lease Element of on SoFP PFI               0       0               0       0
Other (freetext note required)                                     0       0               0       0
Total                                                              0       0               0       0

3.6 Cash and Cash equivalents

                                                            2009-10 2008-09
                                                             £000    £000
Balance at 1 April                                                0       0
Net change in the year                                            0       0
Balance at 31 March                                               0       0

Comprising:
Held with office of HM paymaster general                            0         0
Commercial banks and cash in hand                                   0         0



                                                         Page 23
Account of XXXX SHA 2009-10

3.7 Provisions for liabilities and charges
                                                              Current                         Non-current
                                                 31 March 2010      31 March 2009     31 March 2010 31 March 2009
                                                            £000              £000             £000            £000
Pensions relating to former directors                           0                 0                0               0
Pensions relating to other staff                                0                 0                0               0
Legal claims                                                    0                 0                0               0
Restructurings                                                  0                 0                0               0
Continuing Care                                                 0                 0                0               0
Equal pay                                                       0                 0                0               0
Agenda for change                                               0                 0                0               0
Other (specify)                                                 0                 0                0               0
Total                                                           0                 0                0               0



                                                    Pensions         Pensions           Legal          Restruct-         Other*         Total
                                                   relating to      relating to         claims          uring
                                                     former            other
                                                    directors          staff
                                                      £000             £000              £000             £000            £000          £000

At 1 April 2009                                                0                  0                0               0                0       0
Arising during the year                                        0                  0                0               0                0       0
Utilised during the year                                       0                  0                0               0                0       0
Reversed unused                                                0                  0                0               0                0       0
Unwinding of discount                                          0                  0                0               0                0       0
Change in discount rate                                        0                  0                0               0                0       0

At 31 March 2010                                               0                  0                0               0                0       0

Expected timing of cash-flows:
In the remainder of the spending review
period to 31 March 2011                                        0                  0                0               0                0       0
Between 1 April 2011 and 31 March
2016                                                           0                  0                0               0                0       0
Between 1 April 2016 and 31 March
2021                                                           0                  0                0               0                0       0
Thereafter                                                     0                  0                0               0                0       0

£xxxxx is included in the provisions of the NHS Litigation Authority as at 31 March 2010 in respect of the clinical
negligence liabilities of the SHA (31 March 2009: £XXX,XXX).
[For each class of provision, give an indication of the uncertainties about the amounts and timings and any major assumptions made concerning future events.
For the ‘other’ class give a brief description of the nature of the obligations.]
Disclose any expected reimbursements, stating the amount of any asset that has been recognised.]




                                                                          Page 24
Account of XXXX SHA 2009-10

3.8 Revaluation Reserve
                                                                             2009-10   2008-09
                                                                                £000      £000
At 1 April                                                                        0         0
Transfer from general fund in respect of PPA (impairments)                        0         0
At 1 April (Restated)                                                             0         0
                                                                                            0
Impairments                                                                       0         0
Revaluations                                                                      0         0
Transfer to General Fund - realised revaluation                                   0         0
At 31 March                                                                       0         0

The revaluation reserve in respect of intangibles (included in the above):

                                                                             2009-10   2008-09
                                                                                £000      £000

At 1 April                                                                        0         0
Transfer from General Fund in respect of PPA (impairments)                        0         0
At 1 April (Restated)                                                             0         0

Impairments                                                                       0         0
Revaluations                                                                      0         0
Transfer to general fund - realised revaluation                                   0         0

At 31 March                                                                       0         0

3.9 General Fund
                                                                             2009-10   2008-09
                                                                                £000      £000
At 1 April                                                                        0         0
Transfer to revaluation reserve in respect of PPA (impairments)                   0         0
At 1 April (Restated)                                                             0         0
Net operating cost for the year                                                   0         0
Net Parliamentary funding                                                         0         0
Transfers to NHS bodies                                                           0         0
Transfers to general fund of realised elements of Revaluation Reserve             0         0
Capital charges interest                                                          0         0
At 31 March                                                                       0         0




                                                  Page 25
Account of XXXX SHA 2009-10

3.10 Contingencies at 31 March

                                                     2009-10               2008-09
                                                        £000                  £000
Contingent Liabilities
[List]
Contingent Assets
[List]

[give details as appropriate under IAS 37]

3.11 Events after the reporting period

Provide details as appropriate as per IAS 10.

3.12 Capital commitments

The Strategic Health Authority had the following contracted
capital commitments as at 31 March for which no provision
has been made:
                                                                                             2009-10            2008-09
                                                                                                £000               £000

Contractual                                                                                          0               0
Authorised but not contracted                                                                        0               0
Total Capital                                                                                        0               0
Other commitments                                                                                    0               0
Total                                                                                                0               0

3.13 Finance leases

3.13.1 Finance lease obligations (ie as lessee)
[General description of significant leasing arrangements, including:
- the basis on which contingent rent is determined
- the terms of renewal or purchase options and escalation clauses, and
- restrictions imposed by lease arrangements
-narrative disclosure to reconcile the total future minimum lease payments at the end of the reporting period
and their present value]

Amounts payable under finance leases:
                                                  Minimum lease payments                 Present value of minimum
                                                                                              lease payments
                                               31 March 2010 31 March 2009             31 March 2010 31 March 2009
                                                        £000          £000                      £000          £000
Within one year                                            0             0                         0             0
Between one and five years                                 0             0                         0             0
After five years                                           0             0                         0             0
Less future finance charges                                0             0                         0             0
Present value of minimum lease
payments                                                      0                0                      0               0

Included in:
  Current borrowings                                          0                0                      0               0
  Non-current borrowings                                      0                0                      0               0
                                                              0                0                      0               0


Future sublease payments expected to be received total £X (prior year £X).
Contingent rents recognised as an expense £x (prior year £y).




                                                                             Page 26
Account of XXXX SHA 2009-10


3.13.2 Finance lease receivables (ie as lessor)

[General description of significant leasing arrangements]

Amounts receivable under finance leases
                                                            Gross investments in leases        Present value of minimum
Of minimum lease payments                                                                           lease payments
                                                            31 March 2010 31 March 2009       31 March 2010 31 March 2009
                                                                     £000          £000                £000          £000
Within one year                                                         0             0                   0             0
Between one and five years                                              0             0                   0             0
After five years                                                        0             0                   0             0
Less future finance income                                              0             0                   0             0
Present value of minimum lease
payments                                                                0                 0               0               0



Less cumulative provision for uncollectable payments:
Total finance lease receivable                                          0                 0               0               0
recognised in the Statement of Financial                                0                 0               0               0
Included in:
 Current borrowings                                                     0                 0               0               0
 Non-current borrowings                                                 0                 0               0               0
                                                                        0                 0               0               0

The unguaranteed residual value accruing to the SHA is £x (prior year £y).
Future sublease payments expected to be received total £X (prior year £X).

Rental Revenue                                                    2009-10       2008-09
                                                                     £000          £000
Contingent rent                                                         0             0
Other                                                                   0             0
Total rental revenue                                                    0             0




                                                             Page 27
Account of XXXX SHA 2009-10

4.1 Movements in working capital
                                                               2009-10      2008-09
                                                                  £000         £000

Increase/(decrease) in receivables within 1 year                    0             0
Increase/(decrease) in receivables after 1 year                     0             0
Increase/(decrease) in inventories                                  0             0
(Increase)/decrease in payables within 1 year                       0             0
(Increase)/decrease in payables after 1 year                        0             0
Subtotal                                                            0             0
Less Movement in receivables relating to items not
passing through the OCS                                             0             0
Less Movement in payables relating to items not
passing through the OCS                                             0             0
Subtotal                                                            0             0
Total                                                               0             0


4.2 Analysis of changes in net debt
                                          As at 1               Cash        As at 31
                                        April 2009              flows    March 2010
                                              £000               £000          £000

OPG cash at bank                                0                   0             0
Commercial cash at bank and in hand             0                   0             0
Bank overdraft                                  0                   0             0
Total                                           0                   0             0


4.3 Other cashflow adjustments                                 2009-10      2008-09
Depreciation                                                         0            0
Amortisation                                                         0            0
Impairments and reversals                                            0            0
Cost of Capital Charge                                               0            0
Profit/(Loss) on disposal                                            0            0
Finance Costs                                                        0            0
Interest Revenue                                                     0            0
Change in fair value of financial instruments                        0            0
Provisions - Arising in Year                                         0            0
Provisions - Reversed unused                                         0            0
Provisions - unwinding of discount                                   0            0
Total                                                                0            0

4.4 Cashflow relating to exceptional items

Provide details of each exceptional item.




                                                     Page 28
Account of XXXX SHA 2009-10

5. Losses and special payments
There were xx cases of losses and special payments (2008-09: yy cases) totalling £xxx,xxx (2008-09:
£yyy,yyy) approved during 2009-10.

For cases exceeding £250,000 the following should be disclosed both for the current year and prior
year:

* the type of case i.e. loss of cash, fruitless payment;

* the total value of the case; and

* details of the case.

Note: the total costs included in this note are on an accruals basis and not on a cash basis.

6. Related Party Transactions
XXXX Strategic Health Authority is a body corporate established by order of the Secretary of State for
Health.

The Department of Health is regarded as a related party. During the year XXXX Strategic Health
Authority had a significant number of material transactions with the Department and with other entities
for which the Department is regarded as the parent Department. These entities are:

                                                                Value
                                                                 £
ABC NHS Trust

ABC Primary Care Trust

ABC Strategic Health Authority

NHS Business Services Authority
-Pensions division
-Other division

NHS Litigation authority

Etc

In addition XXXX Strategic Health Authority had a significant number of material transactions with ABC
Government Department and XYZ central and local government bodies. These transactions …

XXXX Strategic Health Authority also had some transactions with YYYY charitable fund(s), certain of
the trustees for which are also members of the Strategic Health Authority Board.

During the year none of the Department of Health Ministers, SHA board members or members of the
key management staff, or parties related to any of them, has undertaken any material transactions with
........... Strategic Health Authority.

or:

Details of related party transactions with individuals who exercise control over the SHA are as follows:

                                                                                                           Payments Receipts   Amounts    Amounts
                                                                                                             from     from     owed to    due from
                                                                                                            related  related    related    related
                                                                                                             party    party      party      party
DH Minister A
Director A
Senior employee A

[Disclose the nature of the relationship, the terms and conditions of the transactions and any
provisions for doubtful debts. Transactions should only be aggregated where they are of a similar type.

Information provided should cover the following, although it is not necessary to duplicate the
information in the Remuneration Note:
   Short term employee benefits
   Post employment benefits
   Other long term benefits
   Termination benefits]




                                                                        Page 29
Account of XXXX SHA 2009-10

7. Prior Period Adjustments

Detail as appropriate.

8. Events after the reporting period

Provide details as appropriate as per IAS 10.

9. Financial Instruments

Financial risk management


Financial reporting standard IFRS 7 requires disclosure of the role that financial instruments have had
during the period in creating or changing the risks a body faces in undertaking its activities. As the cash
requirements of the SHA are met through Parliamentary Funding, financial instruments play a more limited
role in creating risk that would apply to a non-public sector body of a similar size. The majority of financial
instruments relate to contracts for non-financial items in line with the SHA‟s expected purchase and usage
requirements and the SHA is therefore exposed to little credit, liquidity or market list.

Only where the SHA is exposed to risk should the appropriate IFRS 7 disclosures be made. The headings
in IFRS 7 should be used to the extent that they are relevant.

Currency risk
The SHA is principally a domestic organisation with the great majority of transactions, assets and liabilities
being in the UK and Sterling based. The SHA has no overseas operations. The SHA therefore has low
exposure to currency rate fluctuations.

Interest rate risk

The SHA is not permitted to borrow and therefore has low exposure to interest rate fluctuations.

Credit Risk

Because the majority of the SHA‟s income comes from funds voted by Parliament the SHA has low
exposure to credit risk.

Liquidity Risk

The SHA is required to operate within limits set by the Secretary of State for the
financial year and draws down funds from the Department of Health as the requirement
arises. The SHA is not, therefore, exposed to significant liquidity risks.




                                                    Page 30
Account of XXXX SHA 2009-10


9.1 Financial Assets
                                         At ‘fair value             Loans and                 Available for    Total
                                       through profit              receivables                        sale
                                             and loss’

                                                    £000                     £000                       £000   £000

Embedded derivatives                                     0                        0                       0       0
NHS receivables                                          0                        0                       0       0
Non-NHS receivables                                      0                        0                       0       0
Cash at bank and in hand                                 0                        0                       0       0
Other financial assets                                   0                        0                       0       0
Total at 31 March 2009                                   0                        0                       0       0
Embedded derivatives                                     0                        0                       0       0
NHS receivables                                          0                        0                       0       0
Non-NHS receivables                                      0                        0                       0       0
Cash at bank and in hand                                 0                        0                       0       0
Other financial assets                                   0                        0                       0       0
Total at 31 March 2010                                   0                        0                       0       0


9.2 Financial Liabilities

                                        At ‘fair value               Other                      Total
                                       through profit
                                          and loss’

                                             £000                     £000                       £000
Embedded derivatives                                     0                        0                       0
NHS Payables                                             0                        0                       0
Non-NHS payables                                         0                        0                       0
Borrowings                                               0                        0                       0
Private Finance Initiative and                           0                        0                       0
finance lease obligations

Other financial liabilities                              0                        0                       0
Total at 31 March 2009                                   0                        0                       0
Embedded derivatives                                     0                        0                       0
Non-NHS payables                                         0                        0                       0
Borrowings                                               0                        0                       0
Private Finance Initiative and                           0                        0                       0
finance lease obligations

Private Finance Initiative and                           0                        0                       0
finance lease obligations

Other financial liabilities                              0                        0                       0
Total at 31 March 2010                                   0                        0                       0

[If fair value of financial assets or financial liabilities differs from carrying amount:
- give the fair values by class of financial asset and financial liability (classes chosen,
according to type of information/characteristics of the financial instruments) in a way
that allows comparison with carrying amount
- state how the fair values have been obtained
- state the assumptions used in applying any valuation technique]




                                                                             Page 31
Account of XXXX SHA 2009-10

9 Financial Instruments (continued)
9.3 Maturity of financial liabilities

                                                      2009-10   2008-09
                                                         £000      £000
In one year or less                                         0         0
In more than one year but not more than two years           0         0
In more than two years but not more than five years         0         0
In more than five years                                     0         0
Total                                                       0         0




                                          Page 32
Account of XXXX SHA 2009-10

10. Intra-government balances
                                Receivables Receivables      Payables      Payables
                                   amounts     amounts       amounts       amounts
                                 falling due falling due   falling due   falling due
                                 within one after more     within one    after more
                                        year   than one           year     than one
                                                    year                        year
                                        £000        £000         £000           £000

Balances with other central government
bodies                                     0          0             0             0
Balances with local authorities            0          0             0             0
Balances with NHS Trusts                   0          0             0             0
Balances with public corporations and
trading funds                              0          0             0             0
Balances with bodies external to
government                                 0          0             0             0
At 31 March 2010                           0          0             0             0


Balances with other central government
bodies                                     0          0             0             0
Balances with local authorities            0          0             0             0
Balances with NHS Trusts                   0          0             0             0
Balances with public corporations and
trading funds                              0          0             0             0
Balances with bodies external to
government                                 0          0             0             0
At 31 March 2009                           0          0             0             0




                                         Page 33
Account of XXXX SHA 2009-10

11. Transition to IFRS

[If material, explain how the transition to IFRS has affected the reported financial position, financial
performance and cash flows and provide the following reconciliations and information:


                                                          General       Revaluation
                                                            Fund           reserve
                                                            £000              £000
Taxpayers’ equity at 31 March 2008 under UK
GAAP:                                                             0                 0
Adjustments for IFRS changes:
Private finance initiative                                        0                 0
Leases                                                            0                 0
Others (specify)                                                  0                 0
Adjustments for:
Impairments recognised on transition                              0                 0
UK GAAP errors                                                    0                 0

Taxpayers’ equity at 1 April 2008 under IFRS:                     0                 0

                                                          General       Revaluation
                                                            Fund           reserve
                                                            £000              £000
Taxpayers’ equity at 31 March 2009 under UK
GAAP:                                                             0                 0
Adjustments for IFRS changes:
Leases                                                            0                 0
Others (specify)                                                  0                 0
Adjustments for:
Impairments recognised on transition                              0                 0
UK GAAP errors                                                    0                 0

Taxpayers’ equity at 1 April 2009 under IFRS:                     0                 0

                                                              £000

Net operating costs for 2008/09 under UK GAAP                     0
Adjustments for:
Leases                                                            0
Others (specify)                                                  0
Net operating costs for 2008/09 under IFRS                        0

The UK GAAP 2008/09 cash flow statement included net movements in liquid resources of £X. This
net movement is included in the bottom line cash and cash equivalents figure in the 2009/10 statement
 of cash flows under IFRS.]

[Where there has been a prior period error, give disclosures as required by IAS 8]

[Where an impairment is recognised on transition, disclose details as in the impairments note.]

[An explanation of how the transition to IFRS has affected the OCS position, financial position and cashflows]


                                                          Page 34

				
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