| Page | |
|---|---|
| Reference and administrative details ofthe Charity, its Trustees and advisers | 1 |
| Trustees’ report | 2-6 |
| Independent auditor’s report on the financial statements | 7-10 |
| Statement offinancial activities | 11 |
| Balance sheet | 12 |
| Statement of cash flows | 13 |
| Notes to the financial statements | 14-31 |
17 November 2021
GREATER MANCHESTER HIGH SHERIFF'S POLICE TRUST
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF GREATER MANCHESTER HIGH SHERIFF'S POLICE TRUST (CONTINUED)
Crowe U.K. LLP
Statutory Auditor
3rd floor
The Lexicon
Mount Street
Manchester
M2 5NT
Date: 15th December 2021
Date:
Page 10
| Restricted | Unrestricted | Total | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2021 | 2021 | 2021 | 2020 | |||
| Note | £ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | 4 | 20,300 | 37,500 | 57,800 | 145,463 | |
| Investments | 5 | - | 114,296 | 114,296 | 148,092 | |
| Total income | 20,300 | 151,796 | 172,096 | 293,555 | ||
| Expenditure on: | ||||||
| Raising funds | 6,7 | - | 33,210 | 33,210 | 41,299 | |
| Charitable activities | 10 | 73,944 | 341,611 | 415,555 | 258,783 | |
| Total expenditure | 73,944 | 374,821 | 448,765 | 300,082 | ||
| Net expenditure before net | ||||||
| gainse’(losses) on investments | (53,644) | (223,025) | (276,669) | (6,527) | ||
| Net gains/(losses) on investments | - | 964,110 | 964,110 | (587,950) | ||
| (53,644) | 741,085 | 687,441 | (594,477) | |||
| Net movement in funds | ||||||
| Reconciliation offunds: | ||||||
| Total funds brought | forward | 124,328 | 4,509,058 | 4,633,386 | 5,227,863 | |
| Net movement in funds | (53,644) | 741,085 | 687,441 | (594,477) | ||
| 70,684 | 5,250,143 | 5,320,827 | 4,633,386 | |||
| Total funds carried |
forward |
GREATER MANCHESTER HIGH SHERIFF'S POLICE TRUST
BALANCE SHEET as at 31 March 2021
| Fixed assets Investments Current assets Note 14 Debtors 15 Investments 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Total net assets Charity funds Restricted funds Unrestricted funds Total funds 18 18 |
262 476,553 476,815 (8,100) |
2021 4,852,112 4,852,112 468,715 5,320,827 70,684 5,250,143 5,320,827 |
1,857 698,577 522,291 1,222,725 (7,164) |
2020 £ 3,417,825 3,417,825 1,215,561 4,633,386 124,328 4,509,058 4,633,386 |
|---|---|---|---|---|
The financial statements were approved and authorised for issue by the Trustees on 17 November 2021 and signed on their behalf by:
Sharman Birtles DL
Trustee
The notes on pages 14 to 31 form part of these financial statements.
Page 12
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Cash flows from operating activities | |||
| Net cash used in operating activities | 20 | (388,403) | (155,536) |
| Cash flows from investing activities | |||
| Dividends, interests and rents from investments | 114,265 | 148,092 | |
| Proceeds from sale of investments | 29,823 | 690,976 | |
| Purchase of investments | (500,000) | (661,723) | |
| Net cash (used in)/provided by investing activities | (355,912) | 177,345 | |
| Cash flows from financing activities | |||
| Net cash provided by financing activities | - | - | |
| Change in cash and cash equivalents in the year | (744,315) | 21,809 | |
| Cash and cash equivalents at the beginning of the year | 1,220,868 | 1,199,059 | |
| Cash and cash equivalents at the end ofthe year | 21 | 476,553 | 1,220,868 |
| The notes on pages 14 to 31 form part of these financial statements |
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Donations | 20,300 | 37,500 | 57,800 |
| Grants | - | - | - |
| 20,300 | 37,500 | 57,800 | |
| Restricted | Unrestricted | Total | |
| funds | funds | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Donations | - | 137,663 | 137,663 |
| Grants | 7,800 | - | 7,800 |
| 7,800 | 137,663 | 145,463 |
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2021 | 2021 | |
| £ | £ | |
| Investment Income | 113,499 | 113,499 |
| Bank Interest | 797 | 797 |
| 114,296 | 114,296 | |
| Unrestricted | Total | |
| funds | funds | |
| 2020 | 2020 | |
| £ | £ | |
| Investment Income | 145,132 | 145,132 |
| Bank Interest | 2,960 | 2,960 |
| 148,092 | 148,092 |
| Unrestricted | Total | |||
|---|---|---|---|---|
| funds | funds | |||
| 2020 | 2020 | |||
| £ | £ | |||
| Chdstrnas | ball | function | 10,666 | 10,666 |
| Unrestricted | Total | |||
|---|---|---|---|---|
| funds | funds | |||
| 2021 | 2021 | |||
| £ | £ | |||
| Investment | management | fees | 33,210 | 33,210 |
| Unrestricted | Total | |||
| funds | funds | |||
| 2020 | 2020 | |||
| £ | £ | |||
| Investment | management | fees | 30,633 | 30,633 |
| Grants to | Reimbursement | Total | ||
|---|---|---|---|---|
| Institutions | ofexpenses | funds | ||
| 2021 | 2021 | 2021 | ||
| £ | £ | £ | ||
| Grants, | Crime reduction awareness | 121,762 | 24,379 | 146,141 |
| Grants, | COVID-19 community support | 255,405 | - | 255,405 |
| 377,167 | 24,379 | 401,546 | ||
| Grants to | Reimbursement of | Total | ||
| Institutions | expenses | funds | ||
| 2020 | 2020 | 2020 | ||
| £ | £ | £ | ||
| Grants, | Crime reduction awareness | 209,241 | 33,147 | 242,388 |
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2021 | 2021 | |
| £ | £ | |
| Crime Reduction Grants | ||
| Access Sport 010 | 3460 | 3,460 |
| City of Salford Sea Cadets | 3,410 | 3,410 |
| Crime Stoppers | 10,000 | 10,000 |
| Crucial Crew Safety Media | 7,000 | 7,000 |
| Hollinwood Scout Camp | 3,500 | 3,500 |
| Jet Black Dance Academy | 3,500 | 3,500 |
| Middleton & Chadderton Sea Scouts | 3,200 | 3,200 |
| Pohce Commission Clubs of GB | 3,000 | 3,000 |
| Rooley Moor Neighbourhood Forum | 3,500 | 3,500 |
| SC Community Foundation | 3360 | 3,360 |
| Selectamark | 2,994 | 2,994 |
| Special Educational Needs Families Support Group | 3,500 | 3,500 |
| Seven Miles Out Arts 010 | 3,200 | 3,200 |
| St Johns ABC | 3,200 | 3,200 |
| Grants £2,000 or under | 64,938 | 64,938 |
| 121,762 | 121,762 | |
| COVID-19 Grants | ||
| African Caribbean Mental Health | 5000 | 5,000 |
| Age UK Wigan | 3,385 | 3,385 |
| Anthony Seddon Fund | 4,600 | 4,600 |
| Barnabus | 4,740 | 4,740 |
| British Red Cross | 5,000 | 5,000 |
| Broughton House | 5,000 | 5,000 |
| Caritas Cornerstone | 5,000 | 5,000 |
| Centrepoint | 5,000 | 5,000 |
| Child Bereavement UK | 5,000 | 5,000 |
| Clic Sargent | 5,000 | 5,000 |
| Communities for All | 5,000 | 5,000 |
| Emerge Fareshare | 25,000 | 25,000 |
| Federation ofJewish Services | 4,650 | 4,650 |
| Fort Alice | 3,500 | 3,500 |
| Fur Clemt | 4,920 | 4920 |
| Garden House | 3,500 | 3,500 |
| Globe Community Fitness | 2,500 | 2,500 |
| Glodwick Social & Lives | 3,500 | 3,500 |
| Greater Manchester Combined Authority | 53,000 | 53,000 |
|---|---|---|
| Greater Manchester Army Cadet Force | 5,000 | 5,000 |
| Greater Manchester Youth Network | 4500 | 4,500 |
| Henshaws | 9,776 | 9,776 |
| Homeless Aid UK | 5,000 | 5,000 |
| L’Chain Foodbank | 5,000 | 5,000 |
| Mustard Tree | 5,000 | 5,000 |
| Pioneer | 5,000 | 5,000 |
| Reubins Retreat | 4,000 | 4,000 |
| Saltord Children’s Holiday Fund | 4,034 | 4,034 |
| Salford Community Radio | 2,700 | 2,700 |
| Salford Veterans Community Centre | 5,000 | 5,000 |
| Seashell Trust | 3,600 | 3,600 |
| Sharston Allotment Society | 3500 | 3,500 |
| St James’ Church | 10,000 | 10,000 |
| St John Ambulance | 5,000 | 5,000 |
| The Garden House | 5,000 | 5,000 |
| The Theatre of Senses CIC | 5,000 | 5,000 |
| Triplec | 5,000 | 5,000 |
| Grants £2,000 or under | 10,000 | 10,000 |
| 255,405 | 255,405 | |
| 377,167 | 377,167 |
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Crime Reduction Grants | |||
| 317 ATC Reserve | - | 2,179 | 2,179 |
| Altrincham & Sale Sea Cadets | - | 2,248 | 2,248 |
| Anthony Seddon Fund | - | 2,470 | 2,470 |
| Ashton Albion Boxing | - | 3,500 | 3,500 |
| BackupNW | - | 3,500 | 3,500 |
| Bolton Bury Canal Society | - | 3,362 | 3,362 |
| British Red Cross | - | 3,420 | 3,420 |
| Bury and Radcliffe Sea Cadets | - | 3,500 | 3,500 |
| C4C | 3,500 | 4,675 | 8,175 |
| Caribbean & African Health Network | - | 5,000 | 5,000 |
| Child Safety Media | - | 10,400 | 10,400 |
| Crimestoppers | - | 10,000 | 10,000 |
| Garden House | - | 4,750 | 4,750 |
| Glodwick Social & Glodwick Lives | - | 2,500 | 2,500 |
| GMP Start Awards | - | 4,200 | 4,200 |
| Henshaw Grant | - | 4,000 | 4,000 |
| ManchesterTrafalgar Sea Cadets | - | 3,500 | 3,500 |
| Manchester Youth Zone | 2,818 | - | 2,818 |
| Mahdlo Youth Zone | 2,978 | - | 2,978 |
| Manchester Cats Netball | - | 3,330 | 3,330 |
| Metro Boxing | - | 3,450 | 3,450 |
| Michael Carrick Foundation | - | 2,480 | 2,480 |
| Mustard Tree | - | 2,500 | 2,500 |
| New Bury Vision | - | 3,479 | 3,479 |
| Dldham Sea Cadets | - | 4,000 | 4,000 |
| PIE | 2,360 | 500 | Z860 |
| Pioneer | - | 3,500 | 3,500 |
| Platt Bridge Youth Group | - | 3,260 | 3,260 |
| Police Commissioners of GB | - | 3,000 | 3,000 |
| ROC | - | 2,700 | 2,700 |
| Seashell Trust | - | 4,056 | 4,056 |
| St Johns Boxing Club | - | 2,150 | 2,150 |
| St John’s Primary School | - | 3,500 | 3,500 |
| Stockport Lads Club | 3,495 | - | 3,495 |
| Stretford & Urmston Sea Cadets | - | 3,100 | 3,100 |
| Tameside Sea Cadets | - | 3,060 | 3,060 |
| Whalley Range Young People | - | 3,500 | 3,500 |
| Youth Leads UK | - | 3,500 | 3,500 |
| Grants | less | than | £2,000 | 33,647 | 65,321 | 98,968 |
|---|---|---|---|---|---|---|
| 48,798 | 193,590 | 242,388 |
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Crime reduction awareness | 73,944 | 86,206 | 160,150 |
| Covid-19 Support | - | 255,405 | 255,405 |
| 73,944 | 341,611 | 415,555 | |
| Restricted | Unrestricted | Total | |
| funds | funds | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Crime reduction awareness | 48,798 | 209,985 | 258,783 |
| Grant | |||
|---|---|---|---|
| funding of | Support | Total | |
| activities | costs | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Crime reduction awareness | 146,141 | 14,009 | 160,150 |
| Covid-19 Grants | 255,405 | - | 255,405 |
| 401,546 | 14,009 | 415,555 |
| Analy | sis ofexp | enditure by activities (contin | ued) | ||
|---|---|---|---|---|---|
| Grant | |||||
| funding ot | Support | Total | |||
| activities | costs | funds | |||
| 2020 | 2020 | 2020 | |||
| £ | £ | £ | |||
| Crime | reduction | awareness | 242,388 | 16,395 | 258783 |
| Crime | ||
|---|---|---|
| reduction | Total | |
| awareness | funds | |
| 2021 | 2021 | |
| £ | £ | |
| Bank Charges | 145 | 145 |
| Equipment & Repairs | 909 | 909 |
| Hotel & Travel | 2502 | 2,502 |
| Sundry | 1207 | 1,207 |
| Professional Fees | 270 | 270 |
| Governance costs | 8976 | 8,976 |
| 14009 | 14,009 |
| Crime | ||
|---|---|---|
| reduction | Total | |
| awareness | funds | |
| 2020 | 2020 | |
| £ | £ | |
| Bank Charges | 187 | 187 |
| Equipment & Repairs | 791 | 791 |
| Hotel & Travel | 2,819 | 2,819 |
| Sundry | 872 | 872 |
| Professional Fees | 1,290 | 1,290 |
| Event Costs | 2,576 | 2,576 |
| Governance costs | 7,860 | 7,860 |
| 16,395 | 16,395 |
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Fees payable to the Charity’s auditor for the audit of the Charity’s annual | |||
| accounts | 7,350 | 7,210 | |
| Fees payable to the Charity’s auditor in respect of: | |||
| Auditor remuneration | - accounts | 750 | 650 |
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 April 2020 | 3,417,825 |
| Additions | 500,000 |
| Disposals | (29,823) |
| Revaluations | 964,110 |
| At 31 March 2021 | 4,852,112 |
| Net book value | |
| At 31 March 2021 | 4,852,112 |
| At 31 March 2020 | 3,417,825 |
| 2021 | 2020 |
|---|---|
| £ | £ |
| 262 | 1,857 |
| 262 | 1857 |
| 2021 | 2020 |
|---|---|
| £ | £ |
| - | 698,577 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Accruals | and | deferred | income | 8,100 | 7,164 |
| Balance at | |||||||
|---|---|---|---|---|---|---|---|
| Balance at I | Gains! | 31 March | |||||
| April 2020 | Income | Expenditure | (Losses) | 2021 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General Funds | - all funds | 4,509,058 | 151,796 | (374,821) | 964,110 | 5,250,143 | |
| Restricted funds | |||||||
| John Armstrong Welch | Project | 16,324 | - | (16,324) | - | - | |
| John Armstrong Welch | |||||||
| Memorial Garden | 3,130 | - | - | - | 3,130 | ||
| Recovery Fund | 750 | - | (750) | - | - | ||
| Road Policing | 5,761 | - | (5,761) | - | - | ||
| Bessie Walker | Bequest | - Police | |||||
| Dogs | 71,634 | 5,500 | (18,083) | - | 59,051 | ||
| USAFE | 26,343 | - | (26,343) | - | - | ||
| CAGGK | 59 | - | (59) | - | - | ||
| We Stand Together | 327 | - | (327) | - | - | ||
| B Schreiber Retired Police Dog | |||||||
| Food Fund | - | 4,800 | (4,800) | - | - | ||
| Young Citizens | Award | - | 10,000 | (1,497) | - | 8,503 | |
| 124,328 | 20,300 | (73,944) | - | 70,684 | |||
| Total offunds | 4,633,386 | 172,096 | (448,765) | 964,110 | 5,320,827 |
| Balance at | |||||||
|---|---|---|---|---|---|---|---|
| Balance at | Gains, | 31 March | |||||
| 1 Apr/I 2019 | Income | Expenditure | (Losses) | 2020 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General Funds | - all funds | 5,062,537 | 285,755 | (251284) | (587,950) | 4,509,058 | |
| Restricted funds | |||||||
| John Armstrong Welch | Project | 16324 | - | - | - | 16324 | |
| John Armstrong Welch | |||||||
| Memorial Garden | 3,130 | - | - | - | 3,130 | ||
| Recovery Fund | 750 | - | - | - | 750 | ||
| Road Policing | 5,761 | - | - | - | 5,761 | ||
| Bessie Walker | Bequest | - Police | |||||
| Dogs | 96,801 | - | (25,167) | - | 71,634 | ||
| USAFE | 41,494 | - | (15,151) | - | 26,343 | ||
| CAGGK | 559 | - | (500) | - | 59 | ||
| We Stand Together | 327 | - | - | - | 327 | ||
| B Schreiber Retired Police Dog | |||||||
| Food Fund | 180 | 7.800 | (7,980) | - | - | ||
| 165,326 | 7,800 | (48,798) | - | 124,328 | |||
| Total offunds | 5,227,863 | 7,600 | (300,082) | (587,950) | 4,633,386 |
| Restricted | Unrestricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2021 | 2021 | 2021 | |
| £ | £ | £ | |
| Fixed asset investments | - | 4,852,112 | 4,852,112 |
| Current assets | 70,684 | 406,131 | 476,815 |
| Creditors due within one year | - | (8,100) | (8,100) |
| Total | 70,684 | 5,250,143 | 5,320,827 |
| Analysis of net assets between funds - prIor | year | ||
|---|---|---|---|
| Restricted | Unrestricted | Total | |
| funds | funds | funds | |
| 2020 | 2020 | 2020 | |
| £ | £ | £ | |
| Fixed asset investments | - | 3,417825 | 3,417,825 |
| Current assets | 124,328 | 1,098397 | 1,222,725 |
| Creditors due within one year | - | (7,164) | (7,164) |
| 124,328 | 4,509,058 | 4,633,386 |
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Net income/expenditure |
for | the year | (as | per | Statement | of Financial | ||
| Activities) | 687,441 | (594,477) | ||||||
| Adjustments for: | ||||||||
| Gains/(losses) on investments | (964,110) | 587,950 | ||||||
| Dividends, interests and | rents from investments | (114,265) | (148092) | |||||
| Decrease/Uncrease) in debtors | 1,595 | (1,037) | ||||||
| Increase in creditors | 936 | 120 | ||||||
| Net cash used in operating activities | (388,403) | (155,536) |
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| Cash | in hand | 476,553 | 522,291 |
| Cash | held in cash investment accounts | - | 698,577 |
| Total | cash and cash equivalents | 476,553 | 1,220,868 |