The Christie Foundation Trust Annual Report and Accounts 2021-22

Consolidated Accounts of The Christie NHS Foundation Trust 2021-2022

4. Operating Expenses

4.1 Operating expenses comprise:

Group

NHS Foundation Trust 2021-2022

Group NHS Foundation Trust

2021-2022

2020-2021

2020-2021

£000

£000

£000

£000

Services from Foundation Trusts

9,917 2,412

9,917 2,412

8,804

8,804

Services from NHS Trusts

803

803

Services from other NHS and DHSC bodies Services from non-NHS and non-DHSC bodies

0

0

28

28

9,036

9,036

9,461

9,461

Staff costs (see note 5.1)

170,312

169,082

158,795

157,631

Executive directors' costs (see note 5.1 and 5.3)

1,192

1,192

1,223

1,223

Non-executive directors' costs Supplies and Services- clinical

150

150

142

142

27,945

27,940

23,444

23,439

Supplies and Services - clinical: utilisation of consumables donated from DHSC

928

928

1,671 4,622

1,671 4,621

Supplies and services - general

6,648

6,647

Drug costs

99,611

101,532

95,158

96,837

Inventories written down - drugs

52

52

94

0

Inventories written down - consumables donated from DHSC

0

0

116

116

Consultancy costs

4,622 8,011

4,622 7,987

3,281 8,656 7,766

3,281 8,656 7,782

Establishment

Premises Transport

15,753

15,745

1,356

1,356

755

755

Depreciation of Property, Plant and Equipment

16,931

16,931

16,606

16,606

Amortisation of intangibles

5

5

39

39

Net impairments of property, plant and equipment* Increase in provision for impairment of receivables

(7,916)

(7,916)

9,727

9,727

67

67

43 26 36

63 26 36 96

(Decrease) / Increase in other provisions Change in provisions discount rate

(101)

(101)

21

21

Audit fees

156 130

114 130

148 127

Internal audit costs

105

Insurance and clinical negligence

2,133

2,133

1,875

1,859

Legal fees

(35)

(35)

855

855

Research & Development Education and Training

2,764 1,704

2,764 1,702

2,165 1,004

2,165 1,000

Redundancy and termination benefits Losses, ex gratia and special payments**

33 24

33 24

36 11

36 11

Other services

184

184

179

168

Other

3,377

3,318

2,106

2,108

Total

377,420

377,970

359,802

360,150

* Following an independent valuation of the Trust's land and buildings, an impairment reversal has arisen crediting the operating expenses. In 2020-21, an impairment charge was made to the operating expenses.

** Total losses reported in this note are prepared on an accruals basis and therefore do not compare to note 21.

4.2 Audit fees

Group

NHS Foundation Trust

Group NHS Foundation Trust

2021-2022

2021-2022

2020-2021

2020-2021

£000

£000

£000

£000

Audit services - statutory audit

156

114

148

96

Group statutory audit fees include £12k for the Charity and £30k for The Christie Pharmacy Limited. All audit fees are stated gross of VAT. However, VAT is recoverable on The Christie Pharmacy Limited audit fees.

Grant Thornton UK LLP are the appointed auditors for the Trust and The Christie Pharmacy Limited, Crowe UK LLP are the appointed auditors for the Charity.

The auditors' total liability (including interest) for all claims connected with the services or the agreement with the Trust (including but not limited to negligence) is limited to £2,000k.

4.3 Other auditors' remuneration

No fees were paid or are payable to the external auditors for other services.

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