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Charitable Trust Deed document sample
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Organisation
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Data entered below will be used throughout the workbook:
This year 2007-08
Last year 2006-07
This year ended 2008
Last year ended 2007
This year beginning 1 April 2007
This year name 31 March 2008
Last year name 31 March 2007
Page 1
Essex Ambulance Service NHS Trust
Funds Held on Trust
Annual Report and Accounts 2007/2008
Charity Registration No: 1061310
Registered Address : East of England Ambulance Service NHS Trust
Hospital Lane
Hellesdon
Norwich NR6 5NA
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Annual Report and Accounts
Trustee's Report
Legal and Administrative Information
Registered Name: Essex Ambulance NHS Trust Charitable Funds
Charity Commission Number: 1061310
Principle Office: Hospital Lane, Hellesdon, Norwich, NR6 5NA
Bankers: Barclays Bank PLC, 2 High Street, Chelmsford, Essex CM1 1BG
Independent Examiners: PricewaterhouseCoopers LLP (Norwich)
Trustee
The Charitable Trust, constituted by the Trust Deed, is administered and managed by the East of
England Ambulance NHS Trust Board as Corporate Trustee of the Charitable Funds.
On the 1st July 2006 the East Anglian Ambulance NHS Trust, the Essex Ambulance Service NHS
Trust and Bedfordshire and Herfordshire Ambulance & Paramedic Services NHS Trust merged to
become the East of England Ambulance Service NHS Trust. The board of which became the
Corporate Trustee of these Charitable Funds from 1st July 2006.
Members of the East of England Ambulance Service NHS Trust Board from 1st April 2007 to 31st
March 2008 were:
Maria Ball, Chair
Dr Chris Carney, Chief Executive (to 10th January 2008)
Hayden Newton, Chief Executive
Anna Bennett, Director of Finance (to 9th December 2007)
John Brebner, Interim Director of Finance (from 16th November 2007)
John Elliot, Director of Human Resources
Dr John Scott, Medical Director
Oskan Edwardson, Director of Operations
Caroline Bailes, Non-Executive Director
Jagtar Singh, Non-Executive Director
Paul Remington, Non-Executive Director
Paula Grayson, Non-Executive Director
Phil Barlow, Non-Executive Director
From the 31st March 2008 there have been the following changes in Trust Board:
Dominic Tkaczyk (from 7th July 2008 to 14th November 2008)
John Brebner, Interim Director of Finance (from 16th November 2007 to 11 July 2008)
Chris Preston (from 14 October 2008)
Page 1
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Mission Statement
The Charitable Trust is a general purpose trust fund established to support the work of the employees
of the Trust. Key uses of funds donated to the Charitable Trust include the provision of training
equipment, improving the work environment and rest facilities available to staff, and commemoration
of the work of long or distinguished service employees. The funds received are managed under a
single umbrella, with small accounts relating typically to individual ambulance stations. Where funds
are received with restricted purpose, they are deployed in accordance with the wishes of the donor.
There are currently no restricted funds.
Organisational Structure
The Trustee delegates responsibility for the day-to-day management of the Charitable Fund to officers
within the Finance Directorate of East of England Ambulance Service NHS Trust.
Various procedures have been implemented to ensure the Charity's funds are received, applied and
accounted for in accordance with the Statement of Recommended Practice 2005: Accounting and
Reporting by Charities issued by the Charity Commission.
Incoming Resources are subject to the controls of the NHS Trust's general receipting and recording
procedure.
Relevant officers throughout the Trust are identified as "Gatekeepers". Requests for expenditure from
the Charitable Fund generated by Gatekeepers are reviewed by the Deputy Director of Finance or the
Director of Finance and are approved only if expenditure will be made in accordance with the Charity's
objectives. The Deputy Director of Finance approves expenditure upto £500, the Director of Finance
approves expenditure up to £2,500 and the Chief Executive is required to approve all expenditure
requests in excess of £2,500 but less than £5,000. Any expenditure request in excess of £5,000 must
be approved by the Trustee.
Activities 2007/2008
Since the establishment of the Essex Air Ambulance Fund, the Charitable Trust has not actively
engaged in fund-raising activities. Funds are normally received from members of the public to
recognise the work of the ambulance service. These donations are unsolicited. The Charitable Trust
also receives some donations for training sessions undertaken voluntarily by employees of the
Ambulance Trust. Accordingly there are no fund-raising costs.
Page 2
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Policies
Reserves Policy
The reserves policy is to encourage expenditure to benefit the purpose defined by the donor whilst
protecting the funds which have a defined purpose and a committed expenditure profile.
Investment Policy
The Trustee has determined that the reserves and working balances of the Charity will be
maintained in a building society account specifically designed for Charity use with interest added
without deduction of tax.
Risk
The Trustee has considered the financial, operational and compliance risks associated with the
Charitable funds and is satisfied that the appropriate systems are in place to mitigate those risks.
Chair Trustee
Date Date
Page 3
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Statement of Trustee's responsibilities
The Trustee is required by charity law to prepare financial statements for each financial year, which give a true and fair
view of the state of affairs of the charity and of the surplus or deficit of the charity as at the end of the financial year.
In preparing those accounts the Trustee is required to:
- Confirm that suitable accounting policies have been used and applied consistently;
- Make judgements and estimates that are reasonable and prudent; and
- Confirm that applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the accounts and that the financial statements have been prepared on the going
concern basis.
The Trustee is also responsible for:
- Keeping proper accounting records that disclose with reasonable accuracy at any time the financial position
of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993;
and
- Safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The Trustee confirms that it has met the responsibilities set out above and complied with the requirements for preparing
the accounts on a going concern basis. The financial statements set out on pages 6 to 12 attached have been compiled
from and are in accordance with the financial records maintained by the Trustee.
By Order of the Trustee
Signed
Chair Trustee
Date Date
Page 4
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Independent Examiners’ Report to the Trustee of Essex Ambulance NHS Trust Funds Held on Trust
We report on the accounts of the Funds Held on Trust for the year ended 31 March 2008, which are set out on pages 6 to
12.
Respective responsibilities of trustees and examiners
The Trustee is responsible for the preparation of the accounts. The Trustee considers that an audit is not required for this
year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is our responsibility to:
■ examine the accounts (under section 43A of the 1993 Act);
■ to follow the procedures laid down in the General Directions given by the Charity Commissioners
(under section 43(7)(b) of the 1993 Act); and
■ to state whether particular matters have come to our attention.
We read the other information contained in the annual report and consider the implications for our report if we become
aware of any apparent misstatements or material inconsistencies with the financial statements. The other information
comprises only the annual report.
This report has been prepared for and only for the Trustee as a body in accordance with Section 43A of the Charities Act
1993 and for no other purpose. We do not, in making this report, accept or assume responsibility for any other purpose
or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by
our prior consent in writing.
Basis of independent examiners’ report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented
with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as Trustee concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by
the accounts.
Independent examiners’ statement
In connection with our examination, no matter has come to our attention:
(1) which gives us reasonable cause to believe that in any material respect the requirements
■ to keep accounting records in accordance with section 41 of the 1993 Act; and
■ to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 1993 Act
have not been met; or
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be
reached.
PricewaterhouseCoopers LLP
Norwich
Page 5
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Statement of Financial Activities for the year ended 31 March 2008
2007-08 2006-07
Note Unrestricted Total Total
Funds Funds Funds
£000 £000 £000
Incoming resources
Voluntary income
Donations 5 5 6
Total Voluntary income 5 5 6
Investment income 2 2 2
Total incoming resources 2 7 7 8
Resources expended
Charitable activities:
Staff education and welfare 2 2 12
Governance costs 3 3 2
Total resources expended 3 5 5 14
Net movement in funds 2 2 (6)
Reconciliation of funds
Fund balances brought forward at
31 March 2007 54 54
Fund balances carried
forward at 31 March 2008 56 56
The notes at pages 8 to 12 form part of this account.
Page 6
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Balance Sheet as at 31 March 2008
Notes Unrestricted Total at 31 Total at 31
Funds March 2008 March 2007
£000 £000 £000
Current Assets
Debtors 4 23 23 0
Cash at bank and in hand 36 36 56
Total Current Assets 59 59 56
Current Liabilities
Creditors: Amounts falling due
within one year 5 (3) (3) (2)
Total Net Assets 56 56 54
Funds of the Charity
Income Funds:
Unrestricted 6 56 56 54
Total Funds 56 56 54
The notes at pages 8 to 12 form part of this account.
Chair Trustee
Date Date
Page 7
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Notes to the Accounts
Accounting Policies 1
1.1 Accounting Convention
The financial statements have been prepared under the historical
cost convention, as modified for the revaluation of certain
investments, and in accordance with applicable United Kingdom
accounting standards and policies and the Statement of
Recommended Practice "Accounting and Reporting by Charities"
issued by the Charities Commissioners in 2005.
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
resources can be measured with sufficient reliability.
TheAssetssource landwhichwhichby foriswhichbeingincludedintothethan
Intangiblemadeischargedatfixed contributions to theinto cash more or
In allmainclassofamount eachare held (e.g. beingAuthority more or
Depreciation isoffor funding are assets inclass aretangibleits is and
valuations assetsuse byon trust by referenceoutused forown as
equipment of valued on the the FHSequipment,the the District
Assetsincomefor distributionassets conversionused for inincome
Gifts ofgiven tangible fixed funds which of to NHS asset
cost given tangible provision thefree propertyby
only employer and buildings of funds are interdependent
tangible assetspensionyear are carried interdependent
cases the in of the assetcapable ofof are brought
tangible tangible for capable accommodation) is
groups
groups kind whicheachgifts kind
(eg but main Appeal comprising
for
b) Legacies
Legacies are accounted for as incoming resources once the receipt of
the legacy becomes reasonably certain. This will be once confirmation
has been received from the representatives of the estates that payment
of the legacy will be made or property transferred and once all
conditions attached to the legacy have been fulfilled.
c) Investment Income
Investment income is recognised on the accruals concept. This relates
to bank interest receivable. This is apportioned to funds on the basis
of weighted fund balance over the period.
Page 8
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Accounting Policies
continued 1.3 Resources expended
a) 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.
b) Charitable expenditure
Payments are made to third parties (including NHS bodies) in the furtherance
of the funds held on trust's charitable objectives. They are accounted for
on an accruals basis where the conditions for payment have
been met or where a third party has a reasonable expectation that
they will receive the payment. This includes payments made to NHS bodies.
Payments are directly classified as patients welfare or staff welfare dependent
on the nature of the transaction.
c) Governance costs
These are accounted for on an accruals basis and are recharges of
administration costs from East of England Ambulance Service NHS Trust,
software maintenance costs and audit fees.
These are apportioned to funds on the basis of weighted fund balance
over the period.
1.4 Structure of funds
All funds are classified as unrestricted funds.
Funds which are not legally restricted but which the Trustees have
chosen to earmark for set purposes are classified funds. The major
funds held within these categories are disclosed on note 6.1.
1.5 VAT
Irrecoverable VAT is included in resources expended.
Page 9
average number of employees (excluding received total
The Chief Executive, the highest paid director, agency staff)
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Details of 2 Total Total
material Unrestricted 2008 2007
incoming Funds Funds Funds
resources £000 £000 £000
Material incoming resources
General Purpose Fund 1 1 2
Bright Sea First Responders 1 1 3
Others 5 5 3
Total incoming resources 7 7 8
Analysis of 3 Costs of
Total Activities for Total Total
Resources Charitable Governance 2008 2007
Expended Objectives Costs Funds Funds
£000 £000 £000 £000
Independent Examination Fee 0 3 3 2
Staff education and welfare 2 0 2 12
2 3 5 14
Analysis of 4 31 March 31 March
Debtors 2008 2007
£000 £000
Amounts falling due within one year:
East of England Ambulance Service NHS Trust 23 0
Total creditors falling due within one year 23 0
Analysis of 5 31 March 31 March
Creditors 2008 2007
£000 £000
Amounts falling due within one year:
Accruals 3 2
Total creditors falling due within one year 3 2
Page 10
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS
Analysis of
Funds 6
6.1 Unrestricted Funds
Balance Balance
31 March Incoming Resources 31 March
#REF! Resources Expended #REF!
£000 £000 £000 £000
Material funds
Harlow First Responders 5 0 0 5
S W First Responders 2 0 0 2
Southend Ambulance Station 3 1 (1) 3
CPR Equipment 4 1 0 5
General Purpose Fund 29 1 (1) 29
Others 11 4 (3) 12
Total 54 7 (5) 56
Details of 6.2 Name of fund Description of the nature and purpose of each fund
material
funds - Harlow First Responders To assist with the provision of first emergency
unrestricted response for the Harlow area
funds
S W First Responders To assist with the provision of community first
responders in the Brentwood area
Southend Ambulance Station For the benefit of the crew of Southend Ambulance
Station
CPR Equipment To provide medical equipment to First Responder
Groups
General Purpose Fund For the benefit of staff and/or patients in relation
to the ambulance station
Page 11
The Chief Executive, the highest paid director, received
average number of employees
ESSEX AMBULANCE NHS TRUST CHARITABLE FUNDS (excluding agency staff)
Connected 7 Name, nature of connection, 2007-08 2006-07
Organisations description of activities Turnover of Net Profit Turnover of Net Profit
undertaken and details Connected for the Connected for the
of any qualifications Organisation Connected Organisation Connected
expressed by their auditors Organisation Organisation
£000 £000 £000 £000
East of England Ambulance Service 192,842 104 189,026 1,157
NHS Trust Corporate Trustee
Related party 8 Related Party Transactions
transactions
During the year neither the Trustee nor members of the key management staff or parties to them have undertaken
any material transactions with the Essex Ambulance Service Funds Held on Trust.
All members of the NHS Trust Board act on behalf of the Trust in its capacity as the Trustee of the
Charitable Trust.
The Trust qualifies for the exemption which allows it not to produce a cash flow statement. The
exemption is based upon the Trust not meeting the small companies threshold limits. The fact
that it has taken advantage of this is disclosed here.
Auditor 9 The auditor’s remuneration of £2,938 (2006/07 £2,000) related solely to the independent
Remuneration examination with no other additional work undertaken (2006/07 £nil).
Page 12
