AnnuAl Accounts - Regulation and Quality Improvement Authority

HPSS Regulation and
Improvement Authority
Annual
Accounts
For the Year Ended 31 March 2005
Annual Report & Accounts
2004/2005

HPSS Regulation and
Improvement Authority
Annual Accounts
For the Year Ended 31 March 2005
Laid before the Northern Ireland Assembly under Article 3 (2) and Schedule 1,
paragraph 12 (5) of the Health and Personal Social Services (Quality, Improvement and Regulation)
(Northern Ireland) Order 2003 by the Department of Health, Social Services and Public Safety.
November 2006
NIA 372/03
london: The Stationery Office

iv
Certificate of the Chief Executive
I certify that the annual accounts set out in the financial statements and notes to the accounts (pages 8 to
18) of the HPSS Regulation and Improvement Authority have been compiled from and are in accordance
with the accounts and financial records maintained by the Authority and with the accounting standards and
policies for Non-Departmental Public Bodies approved by the DHSSPS.
Chief Executive: 31 August 2006
RQIA Annual Report & Accounts 2004/2005

Contents
Foreword 1
Statement of HPSS Regulation and Improvement Authority’s and Chief Executive’s Responsibilities 3
Statement on Internal Control 4
The Certificate and Report of the Comptroller and Auditor General to the Northern Ireland Assembly 6
Income and Expenditure Account 8
Balance Sheet 9
Cash Flow Statement 10
Statement of Total Recognised Gains and Losses 10
Notes to the Accounts 11
RQIA Annual Report & Accounts 2004/2005

RQIA Annual Report & Accounts 2004/2005
/vi

Foreword
/
1. Statutory background
The Health and Personal Social Services Regulation and
Improvement Authority (“the Authority”) was established
on 1 September 2003 under Part II of The Health and
Personal Social Services (Quality, Improvement and
Regulation) (Northern Ireland) Order 2003. The Authority is
a Non-Departmental Public Body, sponsored by the
Department of Health, Social Services and Public Safety
(DHSSPS). It has responsibility for monitoring and
inspecting the availability and quality of health and
social care services in Northern Ireland and encouraging
improvements in the quality of those services.
In discharging its responsibilities, the Authority will exercise
two main functions. Firstly, it will inspect the quality of
health and social care services provided by Health and
Personal Social Services (HPSS) bodies in Northern Ireland.
These inspections will take the form of reviews of clinical
and social care governance arrangements within HPSS
bodies. Secondly, the Authority will regulate (register and
inspect) a wide range of health and social care services
delivered by HPSS bodies and by the independent
sector. The regulation of services will be based on new
minimum care standards which will be introduced for
Northern Ireland to ensure that service users know what
quality of services they can expect to receive and
service providers have a benchmark against which to
measure the quality of their services. Registration,
inspection, complaints investigation and enforcement
will be carried out to consistent standards across
Northern Ireland with the regulated services provided by
both the HPSS and independent sectors being treated in
the same way.
The Regulation and Improvement Authority
(Appointments and Procedure) Regulations (Northern
Ireland) 2004 came into operation on 1 April 2004 and
provided for the appointment of the Chairman and
members of the Authority. The Chairman was appointed
on 1 June 2004 and six of the twelve members were
appointed on 1 January 2005. The first Chief Executive
was appointed by DHSSPS on 1 December 2005 in
accordance with the provisions of the 2003 Order. The
Health and Personal Social Services (Quality,
Improvement and Regulation) (2003 Order)
(Commencement No.3 & Transitional Provisions) Order
(Northern Ireland) 2005 authorised the making of
regulations from 1 March 2005 and for the provisions of
the 2003 Order to be fully effective from 1 April 2005.
The Authority was therefore established but was not
required to discharge its statutory functions until after 31
March 2005.
Under The Health and Personal Social Services (Quality
Improvement and Regulation) (Northern Ireland) Order
2003 the Authority is to prepare a statement of accounts
for each financial year. An Accounts Direction issued by
DHSSPS dated 29 December 2004 requires that the
Authority should prepare annual accounts for the period
1 April 2004 to 31 March 2005 and subsequent financial
years. No accounts were required for the previous
financial year when the Authority was established since
no expenditure was incurred by it in that year.
2. Results
For the 12 months ended 31 March 2005 there was a
deficit of £3,212.
3. Review of the activities of the Authority
During the year to 31 March 2005, the Chairman and
half of the twelve members of the Authority were
appointed. The Authority took the initial steps in setting up
a new body and appointed the first administrative staff in
preparation for assuming its statutory responsibilities from
1 April 2005.
4. Research and development
The Authority did not carry out any research and
development work.
5. Post balance sheet events
There were no post Balance Sheet events.
6. Charitable donations
The Authority did not make any charitable donations.
7. Fixed assets
The movement in fixed assets during the year is set out at
Note 6 to the financial statements.
8. Future developments
With effect from 1 April 2005, in accordance with the
regulations, the Authority is to commence the inspection
of the quality of health and social care services provided
by HPSS bodies in Northern Ireland and the regulation of
RQIA Annual Report & Accounts 2004/2005

a wide range of such services delivered by both HPSS
bodies and the independent sector.
In order to do so, recruitment of professional and
administrative staff will be undertaken together with the
integration of the existing Inspection Units into the new
body.
The necessary administrative arrangements will be made
for accommodating and managing the Authority and
procedures and processes for carrying out the functions
of the Authority will be developed. These measures will
be included in the Authority’s strategic plan for the
period 2005/06 – 2008/09 and stakeholders will be
advised once it has been agreed with the DHSSPS.
9. Authority members
The Chairman was appointed on 1 June 2004 and six
other non-executive members were appointed on 1
January 2005. The Authority members which comprise
the Board are:
Brian Coulter (Chair)
Lillian Jennett
Connor Mulholland
Austin Smith
Richard Adams
Allen McCartney
Colin Reid
The Public Appointments Unit of the DHSSPS has
subsequently recruited a further six members to the
Authority.
A register of interests of Authority members is maintained
which may be accessed by application to the Authority.
10. Statement of Members’ Responsibilities
The Chairman is responsible to the Minister of the DHSSPS.
The Chairman and Members have corporate responsibility
for ensuring that the Authority fulfils the aims and
objectives set by the DHSSPS and approved by the
Minister, and for promoting the efficient, economic and
effective use of staff and other resources by the Authority.
11. Policy in relation to disabled employees
The Authority is taking steps to comply with all relevant
legislation.
12. Consultation with employees
The Authority is setting up a Partnership Forum and will
inform and consult fully with its employees.
13. Auditors
Under Schedule 1, paragraph 12 (4) of The Health and
Personal Social Services (Quality, Improvement and
Regulation) (Northern Ireland) Order 2003, the
Comptroller and Auditor General has been appointed as
auditor of the Authority.
The cost of the audit is £7,000.
14. Payment policies
The Authority has sought to observe the principles of the
Better Practice Payment Code. This provides that, unless
otherwise stated in the contract, payment is due within
30 days of the receipt of goods or services, or
presentation of a valid invoice or similar demand,
whichever is the later. A review to measure how promptly
the Authority paid its bills found that 96.4% of bills were
paid within this standard.
The Late Payment of Commercial Debts Regulations
2002 provides small businesses with a statutory right to
claim interest on the late payment of commercial debt.
During the year the Authority incurred no interest
payments.
Related party transactions are disclosed at Note 4 to the
accounts.
Chief Executive: 31 August 2006
Chairman: 31 August 2006
RQIA Annual Report & Accounts 2004/2005

Statement of Accountable
Officer’s Responsibilities
1 Under The Health and Personal Social Services
(Quality Improvement and Regulation) (Northern
Ireland) Order 2003 the Authority is to prepare
accounts for each financial year, in conformity with
DFP requirements as directed by DHSSPS.
2 The accounts are prepared on an accruals basis
and must give a true and fair view of the state of
affairs of the Authority, and of its income/expenditure,
total recognised gains and losses and cash flows for
the financial year.
3 The Department has appointed the Chief Executive
as Accountable Officer of the Authority, with
responsibility for preparing the Authority’s accounts
and for transmitting them to the Department and the
Comptroller and Auditor General.
4 In preparing the accounts, the Accountable Officer is
required to comply with the Northern Ireland
Resource Accounting Manual (NIRAM) prepared by
DFP, and in particular to:
a observe the relevant accounting and disclosure
requirements, and apply suitable accounting
policies on a consistent basis;
b make judgements and estimates on a
reasonable basis;
c state whether applicable accounting standards,
as set out in the NIRAM, have been followed, and
disclose and explain any material departures in
the accounts;
d prepare the accounts on a going-concern basis.
5 The responsibilities of the Accountable Officer,
including responsibility for the propriety and regularity
of the public finances for which an Accountable
Officer is answerable, for keeping proper records and
for safeguarding the Authority’s assets, are set out in
the Accountable Officer’s Memorandum issued by
the Department.
/
RQIA Annual Report & Accounts 2004/2005

Statement on Internal Control
/
Scope of responsibility
As Accountable Officer, I have responsibility for
maintaining a sound system of internal control that
supports the achievement of the HPSS Regulation and
Improvement Authority policies, aims and objectives,
whilst safeguarding the public funds and departmental
assets for which I am personally responsible, in
accordance with the responsibilities assigned to me in
Government Accounting Northern Ireland.
The accountability arrangements in respect of the
relationship between the Authority and the Department
are to be set out in a Management Statement and
Financial Memorandum which is to be issued by the
Department and agreed with the Authority.
The purpose of the system of
internal control
The system of internal control is designed to manage risk
to a reasonable level rather than to eliminate all risk of
failure to achieve policies, aims and objectives; it can
therefore only provide reasonable and not absolute
assurance of effectiveness. The system of internal control
is based on an ongoing process designed to identify
and prioritise the risks to the achievement of
departmental policies, aims and objectives, to evaluate
the likelihood of those risks being realised and the
impact should they be realised, and to manage them
efficiently, effectively and economically. In the
circumstances of the Authority being in the first few
months of its existence, the system of internal control is in
the process of being put in place and shall accord with
DFP guidance. It is expected that the risk and control
framework should be substantially completed during the
next financial year with control measures being
implemented in accordance with perceived priorities. At
this stage it is expected that the procedures should be in
place to fully comply with DFP guidance during 2006/07.
Capacity to handle risk
Leadership is to be provided to the risk management
process through the Board and Audit Committee with
specific responsibility for the oversight of agreed
measures undertaken by officers being given to a
Governance and Risk Management Sub-Committee of
the Audit Committee.
Guidance on best practice is to be sought from the
Department’s Governance and Risk Management
Advisor. Staff shall be trained to identify and manage risk
in an appropriate fashion according to their duties and
responsibilities.
The risk and control framework
A risk management strategy is to be developed. Senior
managers will identify and evaluate the principal risks
that could adversely affect the achievement of the
objectives of the organisation. The controls assurance
standards issued by DHSSPS which are applicable to the
Authority will be reviewed and compliance with them
evaluated against the criteria. These measures will enable
a risk register to be compiled and action plans drawn up
to implement any controls necessary to mitigate
avoidable risk and ensure compliance with the standards.
Risk management will be embedded in the activities of
the Authority. Executive responsibility for risk management
lies with the Chief Executive who delegates day-to-day
responsibility to the Director of Corporate Services. The
Senior Management Team shall address risk
management issues as part of the business of its regular
periodic meetings. An officer is to be nominated to
oversee the operational aspects of risk management
and to co-ordinate updates on risk management
measures to the Governance and Risk Management
Sub-Committee of the Audit Committee. Appropriate
Service Level Agreements are being drawn up with the
Central Services Agency which is the provider of human
resources, finance, legal and procurement services to
the Authority. Arrangements will be made to manage risk
in these out-sourced services.
Review of effectiveness
As Accountable Officer, I have responsibility for reviewing
the effectiveness of the system of internal control. During
the financial year to 31 March 2005 in the initial stages
of setting up the organisation, the administrative
functions had not been developed to any significant
extent. Henceforward, my review of the effectiveness of
the system of internal control shall be informed by the
work of the internal auditors and the executive managers
who have responsibility for the development and
maintenance of the internal control framework, and
comments made by the external auditors in their
RQIA Annual Report & Accounts 2004/2005

management letter and other reports. A plan to develop
the appropriate governance and control framework has
been developed and is being put in place. It is subject
to the oversight of the Governance and Risk
Management Sub-committee which reports to the Board
through the Audit Committee.
Chief Executive: 31 August 2006
RQIA Annual Report & Accounts 2004/2005

The Certificate and Report of the
Comptroller and Auditor General
to the Northern ireland Assembly
/
RQIA Annual Report & Accounts 2004/2005

RQIA Annual Report & Accounts 2004/2005

Income and Expenditure Account
for the Year Ended 31 March 2005
/
Note
2005
£
Income
Grant from DHSSPS 2.1 190,294
Income from Other Sources 2.2 -
Total income 190,294
Expenditure
Staff costs 3.1 94,746
Depreciation 6 -
Other Operating Expenses 5 98,760
Notional cost of capital 184
Other notional costs 7,000
Total expenditure 200,690
(Deficit) for year on ordinary activities (10,396)
Provisions for future obligations
(Deficit) after provisions (10,396)
Adjustment to add back:
Notional cost of capital 184
Other notional costs 7000
(Deficit) for year on ordinary activities excluding notional costs (3,212)
All amounts above relate to continuing activities.
The notes on pages 11 to 18 form part of these accounts.
RQIA Annual Report & Accounts 2004/2005

Balance Sheet as at 31 March 2005
/
Note
2005
£
Fixed Assets
Tangible assets 6 13,706
Current Assets
Stock 7 -
Debtors 8 66,559
Current assets 66,559
Current Liabilities
Creditors: within one year 9 (69,771)
Net Current Liabilities (3,212)
Total assets less current liabilities 10,494
Creditors: more than one year 10 -
Provisions for Liabilities and Charges 11 -
Net Assets 10,494
Financed by:
General Reserve 12 (3,212)
Government Grant Reserve 13 13,706
Donated Asset Reserve 14
10,494
I certify that the annual accounts set out in the financial statements and the notes to the accounts (page 11 to 18)
have been submitted and duly approved by the HPSS Regulation and Improvement Authority.
Chief Executive: 31 August 2006
Chairman: 31 August 2006
The notes on pages 11 to 18 form part of these accounts.
RQIA Annual Report & Accounts 2004/2005

Cashflow Statement for the Year
Ended 31 March 2005
/10
Notes
Year ended
31 March 2005
£
Net Cash Inflow / (Outflow) from operating activities 17.1 -
Capital expenditure and financial investment
Payments to Acquire Tangible Fixed Assets (13,706)
Proceeds from Sale of Fixed Assets -
Net Cash Inflow / (Outflow) before Financing (13,706)
Financing
Capital Funding 13,706
Increase / (Decrease) in Cash and Bank Balances 17.2 -
The notes on pages 11 to 18 form part of this statement.
Statement of Total Recognised
Gains and Losses for the Year Ended
31 March 2005
2005
£
Surplus / (deficit) for the financial year - Revenue (3,212)
Unrealised surplus / (deficit) on the revaluation and indexation of fixed assets -
Total recognised gains / (losses) for the year (3,212)
RQIA Annual Report & Accounts 2004/2005

Notes to the Accounts
/11
1. Statement of Accounting
Policies
a. Authority
The accounts have been prepared in a form
determined by the Department of Health, Social Services
and Public Safety in accordance with The Health and
Personal Social Services (Quality, Improvement and
Regulation) (Northern Ireland) Order 2003.
b. Accounting Convention
The accounts have been prepared under the historical
cost convention modified to reflect changes in the cost
of fixed assets (see d below).
c. Basis of Preparation of Accounts
Without limiting the information given, the accounts have
been prepared in accordance with the Northern Ireland
Resource Accounting Manual (NIRAM) and the 2004/05
Executive Non-Departmental Public Bodies Annual
Report and Accounts Guidance Manual (NDPB Guide),
issued by the Department of Finance and Personnel. The
accounting policies contained in the NDPB guide follow
UK Generally Accepted Accounting Practice (UK GAAP)
for companies to the extent that it is meaningful to the
public sector. Where the NDPB Guide permits a choice
of accounting policy, the accounting policy, which has
been judged to be the most appropriate to the
particular circumstances of the HPSS Regulation and
Improvement Authority for the purpose of giving a true
and fair view, has been selected.
d. Fixed Assets
With effect from establishment of HPSS Regulation and
Improvement Authority, fixed assets are capitalised in the
accounts. The treatment of fixed assets in the accounts
(capitalisation, valuation and depreciation) is in
accordance with the Executive Non-Departmental Public
Bodies Annual Report and Accounts Guidance Manual.
Grants-in-aid received for specific capital expenditure
on depreciable assets are credited to the Government
Grant Reserve on the Balance Sheet. The same proportion
of the amount of the revaluation that the amount of
grant bears to the asset’s acquisition cost is also credited
to the Government Grant Reserve. The remainder of the
revaluation relating to the proportion of assets not
financed by grant is credited to the Revaluation Reserve.
i. Substance Over Form
The Department of Health, Social Services and Public
Safety retains legal title for all the HPSS Regulation and
Improvement Authority’s fixed assets. The HPSS Regulation
and Improvement Authority manages such assets in
accordance with the guidance issued by the
Department of Health, Social Services and Public Safety.
The substance and reality of such transactions are
accounted for and presented in the accounts rather
than their legal form.
ii. Capitalisation
All assets falling into the following categories are
capitalised in accordance with the following rules:-
• Tangible assets which are capable of being used for
a period which would exceed one year and have a
cost in excess of £5,000;
• Groups of tangible assets which are interdependent,
each having a cost greater than £1,000 and a total
cost of acquisition in excess of £5,000.
iii. Valuation
Fixed assets are valued as follows:
Equipment is valued at the lower of depreciated
replacement cost or recoverable amount.
Land, buildings, installations and fittings are stated at
open market value for their existing use; except for
surplus land and buildings which are valued at open
market value for their alternative use. Valuations are
carried out at 3 yearly intervals by the District Valuer.
Assets in the course of construction are valued at current
cost. All assets are subject to indexation using a national
price index for each category of fixed assets.
iv. Depreciation
Depreciation is charged on a straight line basis on the
single class of tangible asset as follows:
ICT equipment is depreciated over the estimated life of
five years based on sample asset lives specified in the
Capital Accounting Manual.
v. Profit and Loss on sale of Fixed Assets
Any difference between the net book value and income
received from the sale of equipment will lead to an
adjustment on disposal to be made to the depreciated
figure.
RQIA Annual Report & Accounts 2004/2005

12
The disposal of land and buildings will result in a
corresponding reduction in the Government Grant
Reserve. No profit or loss on the sale of those assets is
recorded in the Income and Expenditure Account.
e. Intangible Fixed Assets
i. Capitalisation
Intangible assets which can be valued, are capable of
being used in HPSSRIA’s activities for more than one year
and have a value in excess of £5,000.
ii. Depreciation
Intangible assets are amortised over the estimated lives
of the assets.
f. Stocks
Stocks are valued inclusive of VAT and in calculating the
cost the HPSS Regulation and Improvement Authority has
generally used the average cost or latest purchase
price.
g. Operating Leases
Rentals under operating leases are charged to the
Operating Cost Statement on a straight line basis over
the lease term.
h. Losses and Special Payments
Note 19 is a memorandum statement unlike most notes
in the accounts which provide further details of the
figures in the primary accounting statement. Most of the
contents will be included in operating expenses.
i. Value Added Tax
The HPSS Regulation and Improvement Authority, as a
Non-Departmental Public Body, cannot recover VAT
incurred through the Central VAT agreement.
As the HPSS Regulation and Improvement Authority is not
required to register for VAT, the figures in the accounts
are shown inclusive of VAT.
j. Pensions
The HPSS Regulation and Improvement Authority
participates in the HPSS Superannuation scheme. Under
this defined benefit scheme both the HPSS Regulation
and Improvement Authority and employees pay
specified percentages of pay into the scheme and the
liability to pay benefits falls to the DHSSPS. Pension
contributions are included in salaries and wages costs.
The HPSS Regulation and Improvement Authority is
unable to identify its share of the underlying assets and
liabilities of the scheme on a consistent and reliable
basis. Further information on the HPSS Superannuation
Scheme can be found in the Superannuation Scheme
Account statement included in the DHSSPS Departmental
Resource Account.
The contributions are charged to the Income and
Expenditure account as they arise. The costs of early
retirements are met by the HPSS Regulation and
Improvement Authority and charged to the Income and
Expenditure account at the time the HPSS Regulation
and Improvement Authority commits itself to the
payment, irrespective of when the payment is made.
k. Notional Costs
In order to reflect the full economic cost of the HPSS
Regulation and Improvement Authority’s activities the
accounts include notional costs for interest on capital
employed as well as notional costs of external audit.
The notional cost of capital employed by the HPSS
Regulation and Improvement Authority is calculated as
3.5% of the average capital employed over the
financial year.
2. Income
2.1 Grant from DHSSPS
2005
£
Grant Receivable 204,000
Grant credited to Capital Grant Reserve (Note 13) (13,706)
Transfer from Government Grant Reserve -
Transfer from Donated Asset Reserve -
2.2 Income from Other Sources
190,294
2005
£
Income from other sources -
RQIA Annual Report & Accounts 2004/2005

13
3. Authority Members’, Senior Executives’ and Staff Remuneration
3.1 Authority Members & Staff Costs
Total costs are broken down as follows:
Authority Members 22,587
Professional & technical
Administrative & clerical 61,536
Agency/temporary staff 10,623
2005
£
94,746
Salaries & wages 77,069
Social Security Costs 4,822
Early Departure Costs
Other pension costs 2,232
Amounts iro staff on secondment
Agency/temporary staff 10,623
Subtotal 94,746
Recovered staff costs re secondees
Total 94,746
2005
£
3.2 Authority Members’, Chief Executive’s and other Senior Executive’s Remuneration
Emoluments
including
Performance
Pay
£’000
Real increase in
pension and
related lump
sum at 60
£’000
Total accrued
pension and
related lump
sum at 60 at
31 March 2005
£’000
CETV at
31 March 2004
£’000
CETV at
31 March 2005
£’000
Real increase in
CETV after
adjustment for
inflation and
changes to
market
investment
factors
£’000
Partnership
Pension
Account
B G Coulter 15-20 0 0 0 0 0 0
R W Adams 5-10 0 0 0 0 0 0
L Jennett 5-10 0 0 0 0 0 0
A McCartney 5-10 0 0 0 0 0 0
H C Mulholland 5-10 0 0 0 0 0 0
AB Smith 5-10 0 0 0 0 0 0
C Reid 5-10 0 0 0 0 0 0
Stella Burnside 80-85 10-12.5 155-160 627 688 25-26 0
John Stewart 45-50 0 0 0 86 0 0
RQIA Annual Report & Accounts 2004/2005

14
No benefits in kind were received.
Pension benefits for all Authority employees are provided
through the Health and Personal Social Services
Superannuation Scheme. This is a statutory scheme that
provides benefits on a ‘final salary’ basis at a normal
retirement age of 60. Members pay contributions of 6%
and employers 7% of pensionable earnings. Benefits
accrue at the rate of 1/80th of pensionable salary for
each year of service. In addition a lump sum equivalent
to 3 years pension is payable on retirement. Pension
payments increase in line with the Retail Prices Index.
3.3 Number of Members & Employees
2005
Authority Members 7
Professional & technical -
Administration & clerical 2
Agency/temporary staff 1
10
The Department of Health, Social Services and Public
Safety is regarded as a related party. During the year the
HPSS Regulation and Improvement Authority has had
various material transactions with the Department and
with the Central Services Agency for which the
Department of Health, Social Services and Public Safety
is regarded as the parent Department.
5. Other Operational Costs
2005
Fees 5,986
Training 2,112
Rent, Rates, Insurance & Water 17,673
Cleaning & Catering 914
Printing, Stationary & Advertising 37,398
Postage & Telephone 2,968
Transport & Travel Expenses 3,784
£
Furniture & Office Equipment 26,389
4. Related Party Transactions
Miscellaneous 1,535
Total 98,760
HPSS Regulation and Improvement Authority is a Non-
Departmental Public Body sponsored by the Department
of Health, Social Services and Public Safety.
RQIA Annual Report & Accounts 2004/2005

15
6. Tangible Fixed Assets
6.1. Purchased Assets
Cost or valuation
Buildings, Installations
and Fittings I.T. Other Equipment Total
£ £ £ £
At 1 April 2004 -
Revaluation -
Additions 13,706 13,706
Transfers -
Disposals -
At 31 March 2005 - 13,706 - 13,706
-
Depreciation
At 1 April 2004 -
Transfers -
Revaluation -
Disposals -
Provided during year -
At 31 March 2005 - - - -
£
Net Book Value
At 31 March 2005 - 13,706 - 13,706
At 31 March 2004 - - - -
6.2 Total Net Book Value
Buildings, Installations
and Fittings I.T. Other Equipment Total
£ £ £ £
Purchased Assets - 13,706 - 13,706
Donated Assets - - - -
At 31 March 2005 - 13,706 - 13,706
RQIA Annual Report & Accounts 2004/2005

16
7. Stock
12. General Reserve
2005
£
2004
£
The movement on the General Reserve in the year
comprised :-
Consumables - -
8. Debtors
2005
£
HPSS Debtors 57,774
Other Debtors -
Prepayments 8,785
66,559
2005
£
Opening Balance 0
Surplus/(Loss) for year (3,212)
Closing Balance (3,212)
13. Government Grant Reserve
The movement on the Government Grant Reserve in the
year comprised:-
9. Creditors (amounts falling
due within one year)
HSS Creditors
2005
£
2005
£
Opening Balance 0
DHSSPS Grant 13,706
Indexation -
Transfer to I&E account -
Closing Balance 13,706
Others 69,452
Accruals 319
69,771
14. Post Balance Sheet Events
There are no post Balance Sheet events.
10. Creditors (amounts falling
due after more than one
year)
There are no amounts falling due after more than one
year.
11. Provision for Liabilities
and Charges
15. Commitments
15.1. Capital Commitments
There were no capital commitments at 31 March 2005.
16. Contingent Liabilities
There are no contingent liabilities
There are no provisions for liabilities and charges.
RQIA Annual Report & Accounts 2004/2005

17
17. Notes to the Cash Flow
Statement
17.1. Reconciliation of Operating Surplus
to Net Cash Inflow / (Outflow) from
operating activities
17.3. Analysis of changes in net debt
At 1 June
2004
£
Cash
Flows
£
Non Cash
Changes
£
At 31 March
2005
£
Cash at
bank and in
hand - - - -
2005
£
Operating Surplus/(Deficit) (3,212)
Depreciation on Fixed Assets -
Transfer from Government Grant Reserve -
Transfer from Donated Asset Reserve -
(Increase)/decrease in stocks -
Decrease/(increase) in Debtors (66,559)
Increase/(Decrease) in creditors 69,771
Notional Costs
Net cash inflow/(outflow) from operating activities 0
18. Analysis of Losses and
Special Payments
There were no losses or special payments during the
year.
19. Performance against Key
Financial Targets
Financial Memorandum to be issued and agreed.
17.2. Reconciliation of net cash flow to
movement in net debt
Year Ended
31 March 2005
£
Increase / (decrease) in cash in the period -
Net debt at 1 June 2004 -
Net debt at 31 March 2005 -
RQIA Annual Report & Accounts 2004/2005

18
20. Intra-Government Balances
Details of year end debtor and creditor balances with other Government bodies, split between due within one year and
due in more than one year
Debtors
Creditors
Amounts falling
due within one
year
Amounts falling
due after more
than one year
Amounts falling
due within one
year
Amounts falling
due after more
than one year
£
£
£
£
Other Central Government bodies
Local Authorities
HPSS Bodies 57,774
Public corporations & trading funds
Total 57,774
21. Commitments under Operating Leases
Land and Buildings 2004-05
Expiry within 1 year 73,602
Expiry after 1 year but not more than 5 years
Expiry Thereafter
N/A
N/A
Other 2004-05
Expiry within 1 year
Expiry after 1 year but not more that 5 years
Expiry Thereafter
N/A
N/A
N/A
RQIA Annual Report & Accounts 2004/2005

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