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					CHARITABLE TRUST ACCOUNT - WEST GLOUCESTERSHIRE PCT - 2003/2004                                         ANNEX 5

Statement of Financial Activities for the year ended 31 March 2004

                                                                                                                      2002-03
                                                        Note   Unrestricted    Restricted   Endowment        Total       Total
                                                                     Funds         Funds        Funds       Funds       Funds
                                                                      £000          £000         £000        £000        £000
Incoming resources
Donations, Legacies and similar resources
  Donations                                                      #REF!         #REF!         #REF!        #REF!      #REF!
  Legacies                                                       #REF!         #REF!         #REF!        #REF!      #REF!
  Grants receivable:                                    2.2
      From other NHS bodies                                      #REF!         #REF!         #REF!        #REF!      #REF!
      Other grants receivable                                    #REF!         #REF!         #REF!        #REF!      #REF!
Total Donations and Legacies                                     #REF!         #REF!         #REF!        #REF!      #REF!
Operating Activities
  Activities for generating funds                               #REF!          #REF!         #REF!        #REF!      #REF!
  Activities in furtherance of the charity's objectives         #REF!          #REF!         #REF!        #REF!      #REF!
Total Operating Activities                                      #REF!          #REF!         #REF!        #REF!      #REF!
  Investment income                                     8.3     #REF!          #REF!         #REF!        #REF!      #REF!
  Other incoming resources                              2.1     #REF!          #REF!         #REF!        #REF!      #REF!
Total incoming resources                                        #REF!          #REF!         #REF!        #REF!      #REF!

Resources expended
  Costs of generating funds                             4.3      #REF!         #REF!         #REF!        #REF!      #REF!
Charitable expenditure
  Grants payable                                        3.1
      To other NHS bodies                                       #REF!          #REF!         #REF!        #REF!      #REF!
      Other grants payable                                      #REF!          #REF!         #REF!        #REF!      #REF!
  Activities in furtherance of charity's objectives             #REF!          #REF!         #REF!        #REF!      #REF!
  Support costs                                         4.4     #REF!          #REF!         #REF!        #REF!      #REF!
  Management and administration                         4.2     #REF!          #REF!         #REF!        #REF!      #REF!
Total resources expended                                5.1     #REF!          #REF!         #REF!        #REF!      #REF!

  Net incoming/(outgoing) resources before Transfers            #REF!          #REF!         #REF!        #REF!      #REF!
  Gross transfer between funds                                  #REF!          #REF!         #REF!        #REF!               -
  Net incoming/(outgoing) resources                             #REF!          #REF!         #REF!        #REF!      #REF!
  Gains/(losses) on revaluation of own fixed assets             #REF!          #REF!         #REF!        #REF!      #REF!
  Gains/(losses) on revaluation and disposal
     of investment assets                                       #REF!          #REF!         #REF!        #REF!      #REF!
  Net movement in funds                              6          #REF!          #REF!         #REF!        #REF!      #REF!
Fund balances brought forward at
  31 March 2003                                                  #REF!         #REF!         #REF!          #REF!            97
Fund balances carried
  forward at 31 March 2004                                      #REF!          #REF!         #REF!        #REF!      #REF!

The notes at pages 5 to 17 form part of this account.




                                                                      Page 3
CHARITABLE TRUST ACCOUNT - WEST GLOUCESTERSHIRE PCT - 2003/2004

Balance Sheet as at 31 March 2004
                                           Notes        Unrestricted       Restricted       Endowment    Total at 31   Total at 31
                                                          Funds             Funds             Funds      March 2004    March 2003
                                                           £000              £000              £000        £000          £000
Fixed Assets
   Intangible assets                                      #REF!             #REF!            #REF!         #REF!         #REF!
   Tangible assets                           7            #REF!             #REF!            #REF!         #REF!         #REF!
   Inalienable & historic assets                          #REF!             #REF!            #REF!         #REF!         #REF!
   Investments                               8            #REF!             #REF!            #REF!         #REF!         #REF!
Total Fixed Assets                                        #REF!             #REF!            #REF!         #REF!         #REF!

Current Assets
   Stocks                                                 #REF!             #REF!            #REF!         #REF!         #REF!
   Debtors                                   9            #REF!             #REF!            #REF!         #REF!         #REF!
   Short term investments and deposits                    #REF!             #REF!            #REF!         #REF!         #REF!
   Cash at bank and in hand                               #REF!             #REF!            #REF!         #REF!         #REF!
Total Current Assets                                      #REF!             #REF!            #REF!         #REF!         #REF!

   Creditors: Amounts falling due
      within one year                      10.1           #REF!             #REF!            #REF!         #REF!         #REF!

Net Current Assets/(Liabilities)                          #REF!             #REF!            #REF!         #REF!         #REF!


Total Assets less Current Liabilities                     #REF!             #REF!            #REF!         #REF!         #REF!

Creditors: Amounts falling due
   after more than one year                10.2           #REF!             #REF!            #REF!         #REF!         #REF!
Provisions for liabilities and charges                    #REF!             #REF!            #REF!         #REF!         #REF!

Total Net Assets                                          #REF!             #REF!            #REF!         #REF!         #REF!

Funds of the Charity
Capital Funds:
   Endowment Funds                         11.1                        -                -    #REF!         #REF!         #REF!

Income Funds:
   Restricted                              11.3                   -            #REF!                 -        #REF!      #REF!
   Unrestricted                            11.5               #REF!                -                 -        #REF!      #REF!

Total Funds                                               #REF!             #REF!            #REF!         #REF!         #REF!


The notes at pages 5 to 17 form part of this account.

Signed:


Date:




                                                                  Page 4
CHARITABLE TRUST ACCOUNT - WEST GLOUCESTERSHIRE PCT - 2003/2004

                                Notes to the Account

Accounting Policies      1
                       1.1      Accounting Convention

                                The financial statements have been prepared under the historic
                                cost convention, and in accordance with applicable United
                                Kingdom accounting standards and policies for the NHS
                                approved by the Secretary of State and the Statement of
                                Recommended Practice "Accounting and Reporting by Charities"
                                issued by the Charities Commissioners in 2000.

                       1.2      Incoming Resources

                             a) All incoming resources are included in full in the Statement of
                                Financial Activities as soon as the following three factors can be
                                met:

                                  i) entitlement - arises when a particular resource is
                                     receivable or the charity's right becomes legally
                                     enforceable;
                                 ii)
                                     certainty - when there is reasonable certainty that the
                                     incoming resource will be received;
                                iii)
                                     measurement - when the monetary value of the incoming

                             b) Gifts in kind

                                Intangiblemadeischargedatfixedcontributions beingbrought into than
                                TheAssetsingiven (e.g.distributionthe or facilitiesareoutused itsmoreasor are
                                Donations ofgivenamount eachareby for isfundsto theinto cashinincome
                                In allmain classof landwhichbuildingsby (e.g. beingtangible forown or
                                 Depreciation isoftangiblebywhichheld inequipment,the for ismore
                                    equipment of for use on the capableclass of Authority assistance)
                                    valuations assetsfundingare assets conversionused the District
                                    Assetsincomefor donated stockmainfree accommodation)and
                                     Gifts source valued fixedyear FHS carried to NHS asset
                                      cost employer and provision thereference interdependent
                                      only theassets pensiontrust of which are interdependent
                                       tangible intangible assetfunds which and included is
                                       cases kind of the on assets ofof
                                         tangible tangible for capablekind
                                         groups
                                          groups    kind whicheach gifts Appeal voluntary the
                                                     (eg but           are       propertyby
                                                                                          comprising
                                                                                          for
                                not valued for accounting purposes.

                       1.3      Resources Expended

                                The funds held on trust accounts are prepared in accordance with the
                                accruals concept. All expenditure is recognised once there is a legal or
                                constructive obligation to make a payment to a third party.

                             a) Management and Administrative costs
                                These are accounted for on an accruals basis and include recharges of
                                appropriate proportions of the costs of Finance Shared Services.

                      1.4       Each buildings, areoflicencesfor atmain class used
                                Land, equipment installationseachwhichbeing use at
                                Depreciation is assetsisoncapable year are stated
                                Donated assets whichAccounting fittings valued are
                                Impairments, coursecapitalised the estimatedexpected
                                assets in the Basis incurredand of arevaluation
                                equipment tangible fixed depreciated are as
                                 tangible the valued ofare lower capitalised
                                 Intangible is where at the in operational
                                  groups
                                  computer software
                                                  asset held are their
                                                           assets
                                Change inof fixedchargedconstructionof over itsofneton

                                There has been no change in the basis of accounting during the year.

                      1.5       Prior Year Adjustments

                                There has been no change to the accounts of prior years.

                      1.6       Post balance sheet events

                                There are no post balance sheet events to report.

                      1.7       Related party transactions

                                During the year none of the Trustees or members of the key management staff or parties related to
                                them has undertaken any material transactions with the West Gloucestershire PCT Charitable Trust.




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