THE FRIENDS OF GUY'S HOSPITAL

 

Charity Registration No: 264150

 

 

REPORT AND ACCOUNTS

 

 

 

 

 FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

 

 

 

 

CONTENTS

 

 

 

                                                                                                     

                      Legal and Administrative Information                                                       

 

                      Executive Committees’ Report                                                               

 

                      Independent Auditors’ Report                                                              

   

                      Statement of Financial Activities                                                            

 

 

                      Balance Sheet                                                                                         

 

                      Notes to the Accounts                                                                          

 

 

  

WILKINS KENNEDY

CHARTERED ACCOUNTANTS

BRIDGE HOUSE

LONDON BRIDGE

LONDON SE1 9QR

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

LEGAL AND ADMINISTRATIVE INFORMATION

 

Executive committee

 

President:

Lord Harris of Peckham

 

Vice Presidents:

Mrs. B.H. Cooper MBE

K. Glendinning MBE

Lady Harris

Hon Mrs. J. McBeath

Lady Robens

Mr. W. White

 

Chairman:

O.H. Shaheen MS FRCS

 

Vice Chairman:

M. Watson

 

Treasurer:

K.M. Jeremiah (appointed January 2003)

 

Other Members:

Dr. A. Campbell

Her Honour Judge S. Coates

Mrs. D. Hay

Professor R. Hay

P. Hiscock

Dr. G. Mack

Mrs. M. Roberts (resigned August 2003)

A.J. Roles

Professor J. Rowe

C. Saunders

Dr. G.W. Scott MD FRCP (resigned April 2003)

J.R. Simpson

Dr. T. Mant (appointed July 2003)

Mrs. A. Franklin co-opted member

 

Principal office

 

Level 2, Thomas Guy House, Guy’s Hospital, St. Thomas’ Street, London, SE1 9RT.

 

Auditors

 

Wilkins Kennedy, Bridge House, London Bridge, London SE1 9QR.

 

Bankers

 

National Westminster Bank Plc, London Bridge Branch, 10 Southwark Street, London, SE1 1TT.

 

 

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

executive COMMITTEES’ REPORT

 

 

The Executive Committee are pleased to present their report together with the financial statements of the charity for the year ended 30th September 2003.

 

Legal and administrative information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with the accounting policies set out in note 1 and comply with the Charity’s Articles of Constitution, current statutory requirements and the Statement of Recommended Practice -Accounting and Report by Charities.

 

Constitution

 

The Friends of Guys Hospital is a registered Charity number 264150. The Charity was formed by an amalgamation of The Guild of Ex-Patient and Friends of Guy’s Hospital, and Guy’s Hospital Ladies Association, and traces its origin back to 1895. The Charity’s governing documents are its Articles of Constitution.

 

Objects  and activities

 

The Charity provides amenities for patients and staff.  Medical research is also supported and substantial grants are made for works of improvement which benefit patients, staff and visiting relatives.  The Charity is able, from time to time, to purchase medical and surgical equipment which Guy's Hospital is not able to buy from its own budget. The Charity's wholly owned subsidiary, The Friends of Guy's Trading Company Limited, operates a shop in the grounds of Guy's Hospital selling flowers, gifts and sundry items in order to raise funds for the Charity.

 

Organisation

The Executive Committee who served during the year are set out in the Charity’s Legal and Administrative Information. Members of the committee are appointed by Executive Committee. At each annual general meeting one third of committee members retire from office and may be reappointed.

 

Review of activities

 

The financial statements for the year ended 30th September 2003 show net incoming resources of £102,600 (2002 outgoing resources £141,219).

 

Subscriptions and donations amounted to £51,914 (2002 - £99,410). £15,000 (2002 £15,000) was donated from The Friends of Guy’s Trading Company Limited, the Charity’s subsidiary, which runs the flower shop in the grounds of Guy’s Hospital.

 

Legacies receivable for the year were £80,418 (2002 - £17,250) and investment and deposit account interest £21,190 (2002 - £19,831).

 

Reserves policy

 

The Executive Committee have examined the requirement to maintain unrestricted funds which are the free reserves of the charity. The Executive Committee consider that, given the nature of our work, this should be at least £400,000, which gives flexibility to make grants while ensuring adequate working capital exists for our support,  management and administration costs. Unrestricted funds were £509,054 at the year end.

 

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

executive COMMITTEES’ REPORT

 

 (continued)

Investment powers

 

Under the Articles of Constitution, the Charity has the power to make any investment which the Executive Committee sees fit.

 

Risk management

 

The Executive Committee actively review the major risks to which the Charity is exposed on a regular basis and confirm that systems have been established to mitigate those risks.

 

Responsibilities of members of the Executive Committee

 

The Articles of Constitution requires the members of the Executive Committee 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 for that period.  In preparing those financial statements the members of the Executive Committee are required to:

 

  • Select suitable accounting policies and then apply them consistently;

  • Make judgements and estimates that are reasonable and prudent;

  • State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  • Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

 

The members of the Executive Committee are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 1993.  They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Auditors

 

Since the last Annual General Meeting, the charity’s auditors, W.H. Payne & Co. have merged with Wilkins Kennedy.

 

A resolution will be proposed at the Annual General Meeting that Wilkins Kennedy be appointed as auditors to the charity for the ensuing year.

 

Approved by the Executive Committee and signed on their behalf by:

 

 

O.H. Shaheen MS, FRCS

Chairman

Guy's Hospital,

St. Thomas Street,

London, SE1 9RT.                                                                                                                


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

INDEPENDENT AUDITORS’ REPORT

 

TO THE EXECUTIVE COMMITTEE OF

 

THE FRIENDS OF GUY'S HOSPITAL

 

 

We have audited the financial statements of The Friends of Guy’s Hospital for the year ended 30th September 2003 which comprise the Statement of Financial Activities, the Balance Sheet and the Related Notes numbered 1 to 17.  These financial statements have been prepared under the historical cost convention as modified by the revaluation of investments and the accounting policies set out therein.

 

This report is made solely to the company’s members as a body, in accordance with Section 235 of the Companies Act 1985.  Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose.  To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

 

Respective responsibilities of members of the Committee and auditors

 

The members of the Executive Committees’ responsibilities for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards are set out in the statement of Executive Committees’ responsibilities.

 

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and United Kingdom Auditing Standards.

 

We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Charities Act 1993.  We also report to you if, in our opinion, the Executive Committees’ report is not consistent with the financial statements, if the Charity has not kept proper accounting records, if we have not received all the information and explanations we require for our audit, or if information specified by law regarding Executive Committees’ remuneration and transactions with the Charity is not disclosed.

                                            

We read the Executive Committees’ Report and consider whether it is consistent with the audited financial statements.  We consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the financial statements.  Our responsibilities do not extend to any other information.

 

Basis of opinion

 

We conducted our audit in accordance with Auditing Standards issued by the Auditing Practices Board.  An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.  It also includes an assessment of the significant estimates and judgements made by the members of the Committee in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Charity's circumstances, consistently applied and adequately disclosed.

 

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error.  In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

INDEPENDENT AUDITORS’ REPORT

 

TO THE EXECUTIVE COMMITTEE OF

 

THE FRIENDS OF GUY'S HOSPITAL

 

(continued)

 

 

 

Opinion

 

In our opinion the financial statements give a true and fair view of the state of affairs of the Charity as at 30th September 2003 and of the incoming resources and application of resources, in the year then ended and have been properly prepared in accordance with the Charities Act 1993.

 

 

 

 

 

 

 

 

 

 

 

Wilkins Kennedy

Chartered Accountants and

Registered Auditors

Bridge House

London Bridge

London, SE1 9QR                                                                                                               


 

                                                      

THE FRIENDS OF GUY'S HOSPITAL

 

STATEMENT OF FINANCIAL ACTIVITIES

 

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

                                                                                                                                                                    

                                                                               Restricted   Unrestricted             Total                Total

                                                                                       funds               funds            funds               funds

                                                                       Note          2003                2003             2003                2002

 

Incoming resources

Subscriptions and donations                                                      -             51,914          51,914               99,410  

Legacies                                                                                 -             80,418          80,418               17,250

Grants receivable                                             (2)          16,900                       -          16,900                       -

Activities for generating funds:

- Hire of galleria                                                                      -             17,758          17,758               17,330

- Other income                                                (3)                    -               9,002            9,002                   500

- Fete/raffle income                                                                 -               3,080            3,080                3,038

- Christmas and other stalls income                                           -               1,973            1,973                2,509

Investment income and interest                         (4)                    -             21,190          21,190               19,831

                                                                                    ______            ______         ______            ______

 

Total incoming resources                                            16,900           185,335        202,235             159,868  

 

Less: Costs of generating funds:

- Fete/raffle/stall expenses                                                        -              (1,035)          (1,035)              (1,602)

- Depreciation of plant and machinery                                       -              (3,380)          (3,380)                      -

                                                                                    ______            ______         ______            ______

Net incoming resources available for charitable

application                                                                    16,900           180,920        197,820             158,266

                                                                                    ______            ______         ______            ______  

Charitable expenditure

- Grants and donations payable                         (5)                    -             48,755          48,755             263,479

- Support costs                                                 (6)                    -             31,803          31,803               28,837

- Managing and administering the charity           (7)                    -             12,327          12,327               10,584

                                                                                    ______            ______         ______            ______

 

Total charitable expenditure                                                 -             92,885          92,885             302,900

                                                                                    ______            ______         ______            ______


Total resources expended                                                    -             97,300          97,300            
304,502

                                                                                    ______            ______         ______            ______

Net incoming/(outgoing) resources before

revaluations                                                                 16,900             88,035        104,935            (144,634)

 

Other recognised gains and losses

- Unrealised gain/(loss) on investment                                       -              (2,391)          (2,391)               3,415

- Realised gain on sale of investment                                         -                    56                 56                       -

                                                                                    ______            ______         ______            ______

Net incoming/(outgoing) resources before

transfers c/fwd.                                                            16,900             85,700        102,600            (141,219)


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

STATEMENT OF FINANCIAL ACTIVITIES

 

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

                                                                                                                                                                    

                                                                               Restricted   Unrestricted             Total                Total

                                                                                       funds               funds            funds               funds

                                                                       Note          2003                2003             2003                2002

 

 

Net incoming/(outgoing) resources before

transfers b/fwd.                                                            16,900             85,700        102,600            (141,219)

 

Gross transfers between funds                                         (3,380)              3,380                    -                       -

                                                                                    ______            ______         ______            ______

 

Net movement in funds                                 (9)          13,520             89,080        102,600            (141,219)

 

Total funds brought forward                                                      -           419,974        419,974             561,193

                                                                                    ______          _______       _______            ______

 

Total funds carried forward                                       £13,520         £509,054      £522,574           £419,974

                                                                                    ______          _______       _______            ______  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The Statement of Financial Activities includes all gains and losses recognised in the year. 

 

None of the charity’s activities were acquired or discontinued during the above two financial years.

 

The notes on pages 7 to 15 form part of these financial statements.                                          


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

BALANCE SHEET

 

AS AT 30TH SEPTEMBER 2003

 

                                                                                                        

                                                                                    Note                                         2003                2002

 

Fixed assets

Tangible assets                                                              (10)                                        14,655                1,346

Investment in subsidiary                                                 (11)                                                 2                      2  

                                                                                                                                   _____                ____

 

                                                                                                                                  14,657                1,348

                                                                                                                                   _____                ____

Current assets

Investments                                                                  (12)                                      121,186             163,521  

Debtors                                                                        (13)                                        29,742               17,017  

Cash on deposit                                                                                                         402,718             463,759  

Cash at bank and in hand                                                                                             10,667               54,370  

                                                                                                                                 ______            ______

 

                                                                                                                                564,313             698,667

 

Creditors: amounts falling due within one year              (14)                                      (56,396)          (280,041)

                                                                                                                                 ______            ______

 

Net current assets                                                                                                     507,917             418,626

                                                                                                                                 ______            ______

 

Net assets                                                                                                             £522,574           £419,974

                                                                                                                                 ______            ______

Funds

Unrestricted surplus                                                       (15)                                      509,054             419,974

Restricted surplus                                                          (15)                                        13,520                       -

                                                                                                                                 ______            ______

 

                                                                                                                              £522,574           £419,974

                                                                                                                                 ______            ______

 

 

 

Approved by the committee on                      and signed on their behalf by:

 

 

........................................

 

O.H. Shaheen MS, FRCS - Chairman

 

.......................................

 

K.M. Jeremiah - Treasurer

 

The notes on pages 7 to 15 form part of these financial statements.                                          

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

 

1.       Accounting policies

 

          The principal accounting policies, which have been consistently applied, are:-

 

 

          (a)      Basis of accounting

 

                   The financial statements are prepared under the historical cost convention modified to include the revaluation of investments, in accordance with applicable accounting standards and the Statement of Recommended Practice “Accounting by Charities”.

 

          (b)     Basis of consolidation

 

                   The Charity has taken advantage of the exemption provided by the Statement of Recommended Practice “Accounting by Charities” not to prepare group financial statements.  The financial statements present information about the Charity as an individual undertaking and not about its group.

 

          (c)      Incoming resources

 

                   Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:-

 

·                when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

·                when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.

 

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.

 

          (d)     Resources expended

 

                   Resources expensed are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

 

                   Certain expenditure is directly attributable to specific activities and has been included in those cost categories.  Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

 

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

          (e)     Tangible fixed assets

 

                   Fixed assets are stated at original historical cost less aggregate depreciation.

 

                   Depreciation is provided at rates calculated to write off the cost of each asset on a straight line basis over its estimated useful life as follows:-

 

                   Office equipment     -   20% per annum

                   Plant and machinery -  20% per annum

 

          (f)      Investments

 

                   Investments are shown at market value.  Unrealised gains and losses are recorded in the statement of financial activities as they arise.

 

          (g)     Fund accounting

 

                   Funds held by the charity are either:

 

                   Unrestricted funds – these are funds which can be used in accordance with the charitable objects at the discretion of the Executive Committee.

 

                   Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the Charity.  Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

 

                   Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

 

           (h)    Cash flow statement

 

                   The Charity has taken advantage of the exemption in Financial Reporting Standard 1 from producing a cash flow statement on the grounds that it is a small Charity.

 

 

2.       Grants receivable                                  Restricted   Unrestricted                          

                                                                                 funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Guy’s and St. Thomas’ Charitable

          Foundation                                                    £16,900                     £-              £16,900                      £-

                                                                              ______                ____               ______                    ___

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

3.       Other income                                         Restricted   Unrestricted                          

                                                                                 funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Income from automation                                           -               3,913                  3,913                        -

          Concert and CD income                                            -               4,127                  4,127                        -

          Sale of cook books                                                    -                  462                     462                        -

          Advertising income                                                   -                  500                     500                    500

                                                                                  ____              _____                 _____                  ____

 

                                                                                       £-             £9,002                £9,002                  £500

                                                                                  ____              _____                 _____                  ____

 

 

4.       Investment income                                Restricted   Unrestricted                          

                                                                                 funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Income from investments                                          -               8,353                  8,353                  8,500

          Interest on deposit account                                        -             12,837                12,837                11,331

                                                                                    ___            ______               ______                _____

 

                                                                                       £-           £21,190              £21,190              £19,831

                                                                                    ___            ______               ______                _____

 

 

5.       Grants and donations payable                Restricted   Unrestricted                          

                                                                                 funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Research grants                                                       -             28,066                28,066                  8,021

          Medical committee                                                   -             22,260                22,260              245,055

          Amenities grants                                                       -             (3,545)                 (3,545)                 8,393

          Christmas grant                                                        -               1,974                  1,974                  2,010

                                                                                  ____            ______               ______              ______

 

                                                                                       £-           £48,755              £48,755            £263,479

                                                                                  ____            ______               ______              ______

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

5.       Grants and donations payable - (continued)

 

          Individual research, medical committee and amenities grants committed/(unutilised/recovered) for the year ended 30th September 2003 are as follows:-

 

          Research grants                                                                                                        

          Oral medicine and pathology                                                                                                            2,048

          Oral medicine and pathology                                                                                                              136

          Paediatric intensive care                                                                                                                    (18)

          Chemical pathology                                                                                                                            (50)

          Thoracic research fund                                                                                                                   5,000

          Cardiovascular biology                                                                                                                    2,500

          Stem cell transplant laboratory                                                                                                         2,500

          Rheumatoid arthritis                                                                                                                          800

          Microbiology laboratory                                                                                                                   1,400

          Dental biomaterials and prosthodontics                                                                                             2,500

          Biomaterials department                                                                                                                  2,000

          Department of palliative care                                                                                                           2,500

          Department of craniofacial development                                                                                          2,500

          Newcomen child development centre                                                                                               2,500

          Department of urology                                                                                                                    1,500

          Department of partnership and planning                                                                                              250

                                                                                                                                                           ______

 

                                                                                                                                                          £28,066

                                                                                                                                                           ______

          Medical Committee

          Main theatre orthopaedics - 1 Stat analyser                                                                                      3,683

          Dorcas ward - 2 volumetric infusion pumps                                                                                      6,132

          Conservative dentistry - surgical microscope                                                                                    6,983

          Orthopaedic department                                                                                                                  5,462

                                                                                                                                                           ______

 

                                                                                                                                                          £22,260

                                                                                                                                                           ______ 

          Amenities grants

          Nuclear medicine - TV/video                                                                                                            (149)

          Radiotherapy - upgrade facilities for patients                                                                                   (4,170)

          Rheumatology department - 2 couches                                                                                            (1,486)

          Guy’s nursery - toys                                                                                                                         (503)

          Anticoagulations clinic - pictures                                                                                                        358

          Chapel flowers                                                                                                                                  800

          Radiotherapy - plants                                                                                                                         200

          Paediatric bereavement - duvets and pillows                                                                                       250

          Guy’s nursery - curtains                                                                                                                  1,155

                                                                                                                                                           ______

 

                                                                                                                                                          £(3,545)

                                                                                                                                                           ______

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

5.       Grants and donations payable - (continued)

 

          Reconciliation of grants payable                                                               2003                           2002

 

          Commitments at beginning of year                                                           272,773                         34,968

         

          Commitments made in the year                                             55,131                             284,475              

 

          Grants recovered or not requested

          by grantee within one year of date granted                             (6,376)                             (20,996)

                                                                                                   ______                             ______

 

          Grants payable for the year                                                                    48,755                       263,479

                                                                                                                                   

          Grants paid during the year                                                                     (280,395)                       (25,674)

                                                                                                                        ______                       ______

 

          Commitments at end of year                                                                £41,133                     £272,773

                                                                                                                        ______                       ______

 

 

 

6.       Support costs                                         Restricted   Unrestricted                          

                                                                                 funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Staff costs (direct costs of fundraising)                      -             29,590                29,590                27,330

          Printing and stationery                                               -                  934                     934                    436

          Postage                                                                    -                    57                       57                      54

          Telephone                                                                -                  272                     272                    374

          Depreciation of tangible fixed assets                          -                  950                     950                    643

                                                                                    ___              _____                 _____                _____

 

                                                                                       £-           £31,803              £31,803              £28,837

                                                                                    ___              _____                 _____                _____

 

 

          Part of the charity’s administrative, overhead and staff costs have been allocated to support costs on the basis of a proportional allocation of such expenditure where they are identifiable as an integral part of the cost of activities in furtherance of the charity’s objects.

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

7.       Managing and administering the           Restricted   Unrestricted

          charity                                                             funds               funds         Total funds       Total funds

                                                                                  2003                2003                   2003                  2002

 

          Staff costs (general administration)                            -               3,288                  3,288                  3,037

          Printing and stationery                                               -                  104                     104                      49

          Postage                                                                    -                      6                         6                        6

          Accountancy                                                            -               5,788                  5,788                  4,506

          Telephone                                                                -                    30                       30                      42

          Bank charges /interest                                              -                  606                     606                    640

          Sundry expenses                                                       -               2,188                  2,188                  2,090

          Depreciation of tangible fixed assets                          -                  317                     317                    214

                                                                                    ___              _____                 _____                _____

 

                                                                                       £-           £12,327              £12,327              £10,584

                                                                                    ___              _____                 _____                _____

 

8.       Staff costs and Executive Committees’ remuneration                                      2003                  2002

 

          Total staff emoluments for the year were as follows:

         

          Wages and salaries                                                                                            29,450                27,751

          Social Security costs                                                                                            3,428                  2,616

                                                                                                                                   _____                _____

 

                                                                                                                                £32,878              £30,367

                                                                                                                                   _____                _____

 

          The average number of staff excluding members of the Executive Committee,

          employed during the year was                                                                                      2                        2

                                                                                                                                     ____                  ____

 

          Members of the Executive Committee received no remuneration (2002 - £nil) and were reimbursed £140 (2002 - £260) of their expenses in the year.

 

 

9.       Net movement in funds                                                                                      2003                  2002

 

          Net movement in funds is arrived at after charging:-                                                      £                        £

 

          Depreciation                                                                                                        4,647                    857

          Auditors’ remuneration                                                                                         5,788                  4,506

                                                                                                                                   _____                _____

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

10.     Tangible fixed assets                                                       Plant and                 Office

                                                                                                 machinery          equipment                 Total

          Cost

          At beginning of year                                                                         -                  13,333                13,333

          Additions                                                                                 16,900                   1,056                17,956

          Disposals                                                                                         -                  (7,465)               (7,465)

                                                                                                        _____                 _____                _____

 

          At end of year                                                                          16,900                   6,924                23,824

                                                                                                        _____                 _____                _____

          Depreciation

          At beginning of year                                                                         -                  11,987                11,987

          Charge for the year                                                                    3,380                   1,267                  4,647

          Disposals                                                                                         -                  (7,465)               (7,465)

                                                                                                        _____                 _____                _____

 

          At end of year                                                                           3,380                   5,789                  9,169

                                                                                                        _____                 _____                _____

          Net book value

          At end of year                                                                      £13,520                £1,135             £14,655

                                                                                                        _____                 _____                _____

 

          At beginning of year                                                                       £-                 £1,346                £1,346

                                                                                                        _____                 _____                _____

 

 

11.     Fixed asset investments                                                                           Subsidiary

                                                                                                                         undertaking

 

          At beginning and end of year                                                                                     £2

                                                                                                                                       ___

          Subsidiary undertaking

 

          Subsidiary undertakings and the proportions of share capital held by The Friends of Guy's Hospital are as follows:-

                                                                                                                                     2003                  2002

 

          The Friends of Guy's Trading Company Limited                                                        100%              100%

 

 

          The above subsidiary undertaking is incorporated in Great Britain and registered in England and Wales.

 

 

          The company runs a shop in the grounds of Guy's Hospital selling flowers, gifts and confectionery and second hand clothes.

 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

11.     Fixed asset investments - (continued)

 

          Profit and loss account                                                                                       2003                  2002

 

          Turnover                                                                                                           55,499                54,895

          Cost of sales                                                                                                    (22,338)             (23,543)

                                                                                                                                   _____                _____

 

          Gross profit                                                                                                     33,161                31,352

 

          Administrative expenses                                                                                    (17,911)              (15,932)

          Donation to The Friends of Guy’s Hospital                                                         (15,000)              (15,000)

          Exceptional items:

          Refurbishment grant repaid                                                                                          -                 (5,000)

          Reversal of refurbishment expenditure accrual                                                              -                  4,965

                                                                                                                                   _____                _____

 

          Profit on ordinary activities before interest and taxation                                             250                    385

          Interest receivable and similar income                                                                        44                        -

                                                                                                                                    _____                _____

 

          Profit on ordinary activities before taxation                                                        294                    385

 

          Tax on profit on ordinary activities                                                                                -                    (28)

                                                                                                                                   _____                _____

 

          Retained in subsidiary                                                                                       £294                  £357

                                                                                                                                   _____                _____ 

 

          At 30th September 2003, the aggregate of the share capital and reserves of The Friends of Guy's Trading Company Limited amounted to £3,781 (2002 - £3,487).

 

12.     Current asset investments                                                                                2003                  2002

 

          Market value at beginning of year                                                                     163,521              160,106

          (Loss)/gain in the year                                                                                        (2,335)                 3,415

          Disposals                                                                                                         (40,000)                       -

                                                                                                                                 ______              ______

 

          Market value at end of year                                                                       £121,186            £163,521

                                                                                                                                 ______              ______

          Investments at market value comprise:

          Quoted UK Government securities                                                                  £121,186            £163,521

                                                                                                                                 ______              ______

 

          Historical cost                                                                                                  £87,756            £116,006

                                                                                                                                 ______              ______


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

13.     Debtors                                                                                                              2003                  2002

 

          Amounts due from group undertakings                                                                10,680                15,255

          Prepayments and accrued income                                                                       19,062                  1,762

                                                                                                                                   _____              ______

 

                                                                                                                                £29,742              £17,017

                                                                                                                                   _____              ______

 

14.     Creditors: amounts falling due within one year                                                2003                  2002

 

          Grants payable                                                                                                   41,133              272,773

          Accruals                                                                                                           15,263                  7,268

                                                                                                                                 ______                _____

 

                                                                                                                                £56,396            £280,041

                                                                                                                                 ______               _____

         

15.     Funds                                                                                           Other

                                                                                                      recognised

                                         At start of      Incoming      Outgoing      gains and                              At end of

                                                  year     resources     resources           losses     Transfers                 year

          Unrestricted

          General                         419,974        185,335         (97,300)          (2,335)           3,380           509,054

          Restricted

          Automaton                              -          16,900                    -                    -           (3,380)            13,520

                                           _______         ______         ______         ______           _____            ______

 

                                            £419,974      £202,235       £(97,300)        £(2,335)                 £-         £522,574

                                           _______         ______         ______         ______           _____          _______

 

          Automaton represents a grant made to the charity by Guy’s and St. Thomas’ Charitable Foundation for the purchase of an automated coin slot donations box for Guy’s Hospital.  The restricted fund reduces annually by the amount of depreciation associated with the asset originally acquired.

 

16.     Analysis of net assets between funds                               Restricted   Unrestricted

                                                                                                            funds               funds                Total

 

          Tangible fixed assets                                                                  13,520               1,135             14,655

          Investment in subsidiary                                                                       -                      2                      2

          Cash on deposit                                                                                   -           402,718           402,718

          Cash at bank and in hand                                                                     -             10,667             10,667

          Other net current assets                                                                       -             94,532             94,532

                                                                                                         ______            ______            ______

 

                                                                                                        £13,520         £509,054         £522,574

                                                                                                         ______            ______            ______ 


 

 

THE FRIENDS OF GUY'S HOSPITAL

 

NOTES TO THE ACCOUNTS

 

FOR THE YEAR ENDED 30TH SEPTEMBER 2003

 

(continued)

 

 

17.     Related party transactions

 

(i)            Lord Harris of Peckham, the Charity’s President indicated in the previous year that he would make donations to the Charity over a period of three years to cover half the cost of two medical grants made in the year.   The grants, totalling £249,500 were included in grants payable last year.

 

               Donations totalling £42,000 were received last year and donations totalling £83,000 are expected to be received in the future.   No asset has been recorded for the future donations which will be recorded in the financial statements when received.

 

(ii)           During the year the Charity received a donation of £15,000 from The Friends of Guy’s Trading Company Limited.