BHRUT annual report 2009 - Barking Havering and Redbridge ...

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Annual Report & Accounts 2009-2010 81 41. Third Party Assets The Trust held £1743 cash and cash equivalents at 31 March 2010 (£1645 - at 31 March 2009) which relates to monies held by the NHS Trust on behalf of patients. This has been excluded from the cash and cash equivalents figure reported in the accounts. 42. Intra-Government and Other Balances Current Non-current Current Non-current receivables receivables payables payables £000 £000 £000 £000 Balances with other Central Government Bodies 229 0 5,305 0 Balances with Local Authorities 0 0 0 0 Balances with NHS Trusts and Foundation Trusts 23,612 0 10,927 0 Balances with Public Corporations and Trading Funds 0 0 0 0 Intra Government balances 23,841 0 16,232 0 Balances with bodies external to Government 9,443 26,337 32,090 5,342 At 31 March 2010 33,284 26,337 48,322 5,342 Balances with other Central Government Bodies 625 0 3,053 0 Balances with Local Authorities 0 0 0 0 Balances with NHS Trusts and Foundation Trusts 9,646 1,658 2,934 0 Balances with Public Corporations and Trading Funds 0 0 0 0 Intra Government balances 10,271 1,658 5,987 0 Balances with bodies external to Government 39,751 27,373 34,656 6,025 At 31 March 2009 50,022 29,031 40,643 6,025 43. Losses and Special Payments There were 177 cases of losses and special payments (2008/09: 354 cases) totalling £179,738 (2008/09: £365,360) accrued during 2009/10. Annual Accounts
82 Barking, Havering & Redbridge University Hospitals NHS Trust 44. Transition to IFRS The table below reconciles the movement in taxpayers' equity as a result of the transition to International Financial Reporting Standards with effect from 1 April 2009. IFRS has affected the Trust in two material ways, by taking both the PFI and accrued employee benefits, (annual leave) into the Statement of Financial Position, not required by previous reporting requirements. The PFI hospital was opened in 2006, and appear in the re-stated comparatives for 2008/2009 under IFRS. An impairment was recognised in these figures for a downward valuation of the land and buildings as at 1 April 2008. Because the accrued employee benefits were recognised for the first time in the 2008/09 restatement, there would have been a retrospective adjustment to the Income Statement for this. Retained Revaluation Donated Government earnings reserve asset grant reserve reserve £000 £000 £000 £000 Taxpayers’ equity at 31 March 2009 under UK GAAP: -75,322 16,148 1,100 0 Adjustments for IFRS changes: Private finance initiative -58,308 1,061 0 0 Leases 0 0 0 0 Others : Accrued Employee Benefits -1,049 0 0 0 Adjustments for: Impairments recognised on transition 0 0 0 0 UK GAAP errors 0 0 0 0 Taxpayers’ equity at 1 April 2009 under IFRS: -134,679 17,209 1,100 0 £000 Surplus/(deficit) for 2008/09 under UK GAAP -35,674 Adjustments for: Private finance initiative -19,054 Leases 0 Others : Reduction in annual leave accrual 721 Surplus/(deficit) for 2008/09 under IFRS -54,007 The transition to IFRS has had no impact on payments, receipts or cash-flows. Annual Accounts
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