The Christie Foundation Trust Annual Report and Accounts 2021-22

Consolidated Accounts of The Christie NHS Foundation Trust 2021-2022

11. Investments

11.1 Investment in joint ventures

All investments in joint ventures by The Christie NHS Foundation Trust Group have been entered into by The Christie NHS Foundation Trust.

2021-2022

TCPC

CPP £000

CPPFAC

Total £000

£000

£000

Carrying value at 1 April 2021

16,351

753

692

17,796

Share of profit

4,150

0

746

4,896

Carrying value at 31 March 2022

20,501

753

1,438

22,692

2020-2021

CPP £000

CPPFAC

TCPC

Total £000

£000

£000

Carrying value at 1 April 2020

19,506

753

488

20,747

Acquisitions in year

2,562 4,311

0 0 0

0

2,562 4,515

Share of profit

204

Less distributions

(10,028)

0

(10,028)

Carrying value at 31 March 2021

16,351

753

692

17,796

On 15 September 2010 the Trust entered into an LLP agreement with HCA International Limited to establish The Christie Clinic LLP - trading as The Christie Private Care (TCPC). The carrying value and profits represent the contractual arrangements of The Christie Clinic LLP.

In December 2020, The Christie Private Care opened two dedicated operating theatres for private oncology treatments. The Trust invested £2.5m reflecting The Christie Clinic LLP contractual requirements.

On 1st July 2012, TCPC entered into an agreement with practicing consultants to establish LOC@The Christie LLP. LOC is an abbreviation for Leaders in Oncology Care. The partnership provides outpatient chemotherapy services. The TCPC figures above include LOC@The Christie LLP.

On 1 June 2014 the Trust entered into an LLP agreement with Synlab UK Limited to establish The Christie Pathology Partnership LLP (CPP). The carrying value represents the value of non-current assets transferred from The Christie NHS Foundation Trust Group to The Christie Pathology Partnership LLP as part of the initial setup with Synlab investing working capital equal to the value of the non-current assets and the profits.

On 1 June 2016 the Trust entered into an LLP agreement with Synlab UK Limited to establish CPP Facilities LLP (CPPFAC). The carrying value represents the value and profits represent the contractual arrangements of CPP Facilities LLP.

11.2 Disclosure of aggregate amounts for assets of joint ventures

All investments in joint ventures by The Christie NHS Foundation Trust Group have been entered into by The Christie NHS Foundation Trust.

TCPC

CPP

CPP Facilities

Proportion of ownership interests held by The Christie NHS Foundation Trust

49.0%

49.9%

49.9%

Proportion of voting rights held by The Christie NHS Foundation Trust

50.0%

50.0%

50.0%

For The Christie Clinic LLP the residual proportions of ownership interests and voting rights are held by HCA International Limited and for The Christie Pathology Partnership LLP and CPP Facilities LLP by Synlab UK Limited.

For The Christie Clinic LLP, The Christie Pathology Partnership LLP and CPP Facilities LLP the figures in the note below are based on the draft accounts to the end of December 2021 and the Quarter 1 management accounts to the end of March 2022 but are not adjusted for share of profits attributable but not distributed to The Christie NHS Foundation Trust.

2021-2022

Gross Assets

Net Assets

Total Profit

As at 31 March 2022

As at 31 March 2022

2021-2022

£000

£000

£000

The Christie Clinic LLP (TCPC)

24,222

30,948

9,187

The Christie Pathology Partnership LLP (CPP)

3,957 4,621

2,618 1,840

913 579

CPP Facilities LLP (CPPFAC)

Total

32,800

35,406

10,679

2020-2021

Gross Assets

Total Profit

Net Assets

As at 31 March 2021

As at 31 March 2021

2020-2021

£000

£000

£000

The Christie Clinic LLP (TCPC)

22,684

20,020

10,164

The Christie Pathology Partnership LLP (CPP)

2,505 3,495

1,705 1,265

230 291

CPP Facilities LLP (CPPFAC)

Total

28,684

22,990

10,685

1 18 8

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