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2023-03-31-accounts

Annual Report

National Fire Chiefs Council Limited Report & Financial Statements For the year ended 31 March 2023

Company Registration No. 3677186 (England and Wales) Registered Charity No. 1074071

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11.1%
21%
67.9%
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Total Income

£12,280,503

Grant £8,337,587 Professional Partnership £2,578,750 Other Income £1,364,166

42 Million

30,000

People reached across England with FireKills national advertising campaign

Home Fire Safety Checks carried out by the public using an online tool developed by our Prevention Hub.

37 New Members

11 National

Conferences

Produced a new corporate strategy

our Strengthened financial accountability

Revised and published 13 HR policies

64 NFCC Limited Employees

27 Secondees from fire an rescue services 31 other contracts

*at year end

Led National fire and rescue service response to

recommendations of Grenfell and Manchester Arena inquiries. Supported all FRS and Government on assurance of business continuity plans in response to the potential national fire strike.

Contents

1

Trustee Report

Statement from Chair of 11 Trustees

Strategic Report

Statement from Chiefs Council Chair

2

Vision, Mission and Values

13[Strategic Focus]

4

Governance and Management

16

Achievements and Performance

6

Risk Management 24[One NFCC ]

8

Membership and Structure

25

Statement of Trustees' responsibilities

26[Directors]

27 Report and Financial Statements

48[Acknowledgments]

Trustees Report

Statement from Chair of Trustees

This year has been a year of transformation for the organisation, that we haven’t seen on this scale since the National Fire Chiefs Council Limited (NFCC Limited) was established in 2017. Change can be challenging, but also presents great opportunities and I am incredibly proud of how the staff team have continued to deliver the exceptional results that the NFCC Limited are known for and why we continue to be the partner of choice.

2022/23 has seen us concluding a significant internal transformation programme which is bringing resources and services back in house from the outsourced model that we have utilised for the last six years. I would like to recognise here the amazing support we have received through our service level agreements with London Fire Brigade and West Midlands Fire Service.

This year marked my final year as the Chair of the Board of Trustees and the end of a tenure is always a time of reflection on what has been achieved. As I step down from my role, I am leaving an organisation that is hugely different from the one I joined in 2017. I don’t think in 2017 any of us could have predicted the pace at which the organisation would need to change and embed, and then evolve, over the coming years whilst also dealing with massively significant events for the sector such as Grenfell and the Manchester Arena attack and then an international pandemic. We have also seen real challenges and concerns in relation to culture and inclusion across Fire and Rescue services, that we are absolutely committed to addressing. Chiefs Council Chair Mark Hardingham speaks to this in more detail in his section in this report.

Our success this year is credit to the skills, expertise and commitment of our staff team and members as well as the support of our partners who have recognised the unique position of the NFCC Limited and our ability to deliver whatever the circumstances.

This Trustees Annual Report can only summarise some of all the good work that has taken place over the last year but does show that we are in a strong financial position with continuous improvement happening within our governance framework and systems and an ever-growing suite of products and services that deliver our charitable objects.

I am handing the reins over to Nick Ross CBE, the incoming Board of Trustees Chair, to an organisation that I have been very honored to be part of.

Teresa Budworth,

Chair of Trustees

1

Vision, Mission and Values

Vision

To be the leading professional voice of fire and rescue services across the UK, using our national role, influence and expertise to support collaboration and drive improvements in the fire and rescue services to help keep communities safe.

NFCC Limited charitable objects are our mission

2

3

Governance and Management

NFCC Limited is a charitable company governed by trustees under its Articles of Association. The Board of Trustees represent the NFCC Limited's Individual Membership along with four independent trustees who are not from the fire sector. The Chair of Trustees is an independent trustee.

The Nominations Committee manage the recruitment of the new trustees. As the outgoing Chair of Trustees completes her term, NFCC Limited have recruited a new Chair of the Board of Trustees incoming from 1 April 2023.

The trustees oversee all financial and governance aspects of NFCC Limited and meet quarterly. Governance processes are in place to ensure that the charity is managed effectively and efficiently as well as in line with charity and company law.

In 2020/21 we commissioned a full review of our corporate processes and policies and throughout this financial year we have been implementing the final recommendations from this review, both in our ’business-as-usual’ activities as well as part of our One NFCC programme.

The induction and ongoing training programme for trustees introduced in 2021/22 has resulted in induction training for all new trustees with training needs discussed annually as part of the board evaluation process. The facility to consider training for individual requirements or group training, should a need be identified, is also in place, supporting the trustees needs throughout their time on the board.

Trustees established a Finance and Audit Committee during 2022/23, to monitor financial performance, audit and risk management, providing advice and assurance to the board. The day-to-day management of NFCC Limited has been delegated by the trustees to key management roles. This year the trustees appointed the Chief Operating Officer to provide a single point of corporate leadership and governance, as a principal part of the transformation agenda Three new directorates were created:

with the heads of each joining National Fire Chiefs Council (NFCC) Chair and COO to form the Senior Leadership Team. The Senior Leadership Team meets monthly, receiving reports from— and consulting with—advisers from across the organisation in order to monitor delivery, performance, and discuss risks, issues and opportunities.

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This year also saw the second NFCC Chair complete his initial term. The NFCC Chair is a paid, fulltime role employed by NFCC Limited and appointed by NFCC Limited's Individual Membership. The role is held for an initial two-year term with the possibility of a further extension of up to two further years; both periods are subject to satisfactory performance which is managed through a dedicated Performance Committee. The NFCC Chair’s term has been extended for an additional two years.

The charity has seen a further increase in our employee numbers from 42 to 64 with a wider team consisting of secondees and staff dedicated to the delivery of the organisation’s work through our Service Level Agreements (SLAs) with London Fire Brigade and West Midlands Fire Service. The One NFCC Programme’s Transformation and SLA projects have delivered the majority of their work this year, allowing NFCC Limited to end the Service Level Agreements, and move towards employing the majority of their own workforce. Therefore, the workforce increases to 84 from 1 April 2023.

Due to the high level of the charity’s funding currently being from a Home Office grant, confirmed on an annual basis, the majority of service delivery related employment continues to be offered on the basis of fixed-term contracts. However, due to the annual grant being agreed as part of a threeyear spending review, and positive indications of a fourth annual grant award, alongside the fact that many staff on fixed-term contracts were already employed for a period exceeding two years, NFCC Limited had the confidence to offer permanent contracts to 29 staff this year. In addition, some staff transferred under TUPE following the end of the SLAs were transferred to permanent NFCC Limited contracts of employment.

NFCC Limited has implemented annual salary reviews, performance development plans and are exploring additional employee value propositions as part of their commitment to developing people and being an employer of choice.

5

Risk Management

The trustees manage the risks to NFCC Limited through its risk management policy. The charity identified five new risks during the year, listed below by type of risk:

Operational

·The One NFCC programme loses support (or has a substantial scope change) of trustees following failure of delivery.

·Key staff leaving service for the duration of industrial actions. Leadership capacity reduced with key personnel supporting government and FRS response to industrial action. Update June 2023: This is no longer an open risk .

Reputational

·A failure of support to government and FRS preparing for and coordinating national responses to industrial action diminishes NFCC Limited's position as a key partner of government and FRS. Update June 2023: This is no longer an open risk

Law and regulation compliance

·National guidance is adjudged to be incorrect or flawed under scrutiny at, for example, an inquiry, inquest or inspection.

Environmental and External

·Government implement Emergency Evacuation Information Sharing (EEIS) despite NFCC Limited/FRS concerns.

At the time of writing mitigating actions have been implemented or started with further mitigating actions also identified to address these risks. All major risks are detailed in the NFCC Limited's risk register which is reviewed regularly by the Senior Leadership Team and discussed at every trustee meeting.

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NFCC Limited's approach to risk management has been reviewed during the year, and in April 2023 trustees approved a new Risk and Issue Management approach following the advice of the Finance and Audit Committee.

The new approach is summarised here, and will be embedded in 2023/24:

The Risk and Issue Management Policy includes criteria to escalate operational risks and issues to the corporate risk and issue log through the appropriate governance escalation route.

The Senior Leadership Team will continue to review risks monthly, with additional deep-dive workshops throughout the year. The Finance and Audit Committee will review the Risk and Issue Log at every meeting and make recommendations for consideration at each trustee meeting.

Assurance of risks highlighted in the 22/23 NFCC Limited Annual Report

With the support of our insurance broker, we have continued with the level of professional indemnity cover secured last year. This previously ‘high-rated’ risk is now well managed with a low post mitigation risk score.

The comprehensive review of National Operational Guidance (NOG) commissioned last year has been a main focus this year.

NOG has come under close scrutiny through the public inquiries into the Manchester Arena attack (22 May 2017) and the Grenfell Tower Fire (14 June 2017). In both inquiries, the use of NOG as the basis for developing policies and procedures by fire and rescue services locally, has been considered. As the owners of NOG, this informed NFCC Limited's view of the need for this review to consider how NOG is developed, its governance, the liability NFCC Limited may hold, and the process of adoption in a FRS. Last year, NFCC Limited commissioned Stephen Walsh K.C. to review the status of NOG and associated liability it holds following the implementation of NOG by FRSs. This advice has informed the review, which completed in May 2023, the findings and recommendations will be reviewed by the Senior Leadership Team and Board of Trustees in early 2023/24, and an action plan will be agreed. The review and subsequent action plan focus on the governance process, tighter assurance and accessibility to NOG for a range of audiences.

Concurrently, NFCC Limited has commissioned work on a Quality Assurance Framework to ensure a consistent approach to product quality across all areas of service delivery. The framework will support improved governance around NFCC Limited products for the sector, in turn contributing to greater take up and improved safety for the communities. The framework is in draft and will proceed through internal governance routes with Chiefs Council and Senior Leadership Team for approval in early 2023/24, in line with the NFCC Limited risk tolerance, demonstrating NFCC Limited continued commitment to quality and governance.

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Membership and Structure

NFCC Limited Membership

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21/22 22/23
500
495
459
400
300
200
100 99
100
3 3 52 53
0
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NFCC Limited continues to offer different types of membership as detailed in our Articles of

Association. Our membership gives NFCC Limited a strong reputational base and following the work to reinvigorate our member engagement activity, our membership numbers have grown.

Our increased membership reflects the satisfaction of the members with the benefits offered from their membership and the achievements of the organisation. The change in the Professional Partner membership number was due to a new member, Isles of Scilly; every UK public FRS remains a member.

Structure

Board of Trustees

NFCC Limited Senior

Chiefs Council

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Council
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NFCC Limited Steering Group

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Committees
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Leadership Team

Service Delivery Change and Investment Board (SDCIB)

Other Boards

*Structure details on following pages - Board of trustees and NFCC Limited senior leadership team mentioned previously in governance and management section.

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Chiefs Council

The Chiefs Council is a committee of NFCC Limited; a forum for decision-making at a national level, agreeing strategic guidance and policies (developed via its committees and wider work areas), promoting best practice, providing coordinated support, providing advice for governments and other stakeholders and is the professional voice of the UK FRS. They provide all UK fire and rescue services, which are NFCC Limited Professional Partners, with:

and joint procurement

devolved areas of UK, through the National Coordination and Advisory Framework

The Council meets quarterly and meetings are well attended in person and online. The opportunity to join the meetings digitally is always available to every FRS as we are committed to ensuring that Council is a forum where every FRS has a voice as strategic national policy is shaped. NFCC Limited activity levels and growth has pressurised Council agendas, therefore an informal element has been introduced to the meetings where attendees are invited to debate key topics for the sector in an additional closed environment. This ensures that all topics can be tackled, and all voices heard as well as allowing the time needed to explore significant issues.

9

Council Committees

Our committees and programmes deliver the work for NFCC Limited, against priorities set out by the Council for the benefit of the UK FRS. Using networks of subject matter experts, each of our seven Council committees aims to support the UK FRS in reducing risk to life and property, minimise injury and harm, and improve health and wellbeing in ways that are sustainable and cost effective. All committees are chaired by NFCC Limited Individual Members and contribute to the achievement of NFCC Limited's service delivery.

NFCC Limited Steering Group

The NFCC Limited Steering Group report into the Chiefs Council through the Chair of Chiefs Council. Providing advice, assurance and making recommendations, Steering Group provides the forum to shape and inform Chiefs Council discussions and decisions. The group is responsible for monitoring the delivery of the NFCC Limited plan. Prior to each formal meeting of the Chiefs Council, the Steering Group will meet to discuss current issues, assess progress against the Annual Plan and agree the Council meeting agenda. This group consists of the Chiefs Council Chair, Chiefs Council Vice-Chairs, Committee Chairs, representatives from each of the devolved areas and NFCC Limited's Chief Operating Officer. The NFCC Limited Senior Leadership Team attend in an advisory role.

Service Delivery Change and Investment Board (SDCIB)

This board was established during 2022/23, as an additional line of scrutiny and assurance. The board is an investment committee for NFCC Limited service delivery. The board considers progress of portfolio delivery and RAID management and any requests to vary planned delivery submitted via business case. The SDCIB make their recommendations to Steering Group and Council. The SDCIB comprises, Chair of the Chiefs Council, one Vice Chair of Chiefs Council, Chief Operating Officer, Head of Continuous Improvement, Head of Strategy, Insight and Portfolio, Head of Portfolio Office, Head of Programmes, Projects and Implementation, one CFO member of Chiefs Council and one FRS representative from NFCC Limited membership.

Other Boards

Programme and Project Boards comprised of programme or project executives, subject matter experts, key stakeholders and programme or project managers are in place to provide robust governance processes, making decisions or recommendations to the decision-makers in line with our governance structure as appropriate. Additional ad hoc task and finish and working groups are established as the need arises. During the past year this has included areas of strategy, reporting, industrial action, EDI and risk management.

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Strategic Report

The Chiefs Council Chair's Statement

NFCC Limited places significant importance on all our members, who form the core of our operations. Since assuming the role of NFCC Chair, I have met with every UK fire and rescue service and spoken at many events to enhance engagement and deepen our understanding of our members' needs. I have prioritised developing relationships between NFCC Limited and partners. We have strong links with those within the UK sector; His Majesty’s Inspectorate of Constabulary and Fire & Rescue Services, Local government association, Association of Police and Crime Commissioners; growing international connections with the US Metro Fire Chiefs, Fire EU and National Council for Fire and Emergency Services in Australia; and strong links with partners across UK blue light services through National Police Chief's Council, College of Police, Association of Ambulance Chief Executives, to name just a few. A collaborative effort across the sector led to the recent and successful convoy delivery of appliances and equipment to firefighters in Ukraine. These exemplified the readiness, willingness, and ability of the UK FRS to provide international aid to those in need, despite local commitments.

Equality, Diversity, and Inclusion (EDI) are integral and critical components of successful organisations, and as Chair of NFCC I have stated that culture and inclusion is my number one priority. NFCC Limited and FRSs are committed to promoting positive culture and inclusion across every Fire and Rescue service. I am appalled by the recent reports of completely unacceptable behaviours in fire and rescue services, including the Independent Culture Review of London Fire Brigade , other FRS culture reviews and the HMICFRS Spotlight report on Values and culture in fire and rescue services . Any form of discrimination, bullying or harassment is completely unacceptable in a modernday fire and rescue service and will not be tolerated. These forms of behaviours need to stop and stop now. NFCC Limited held its first Culture and Inclusion conference in March 2023, which involved every FRS across the UK and all our key partners, and resulted in a commitment to developing and implementing a sector wide action plan in response. In addition, work also continues to embed the Core Code of Ethics across FRSs and, internally, our own values into NFCC Limited, as well as implementing our member and corporate strategies to drive forward our work around People, Culture and Leadership through our new coordinating committee. This will remain a critical area of work moving forward, and we will continue to work closely alongside our partners through the Inclusive Fire Service group in taking this forward. We are also establishing an independent challenge and support panel, made up of culture and transformation leads from outside of fire, who will provide external advice, challenge and support to our work.

NFCC Limited has also been closely involved in assurance work of Business continuity plans with FRSs and government, attending many COBRa Small Ministerial Group meetings. We now have more national assurance than ever, maintaining confidence in FRS ability to serve their communities and keep the public safe in the event of a business continuity event. 11

We acknowledge the significant confidence and trust placed by the public in firefighters and their fire and rescue services. In this regard, NFCC Limited recognises that the success of our work hinges on collaboration with diverse fire service organisations to foster further improvements and reforms, as we continue to support FRS and Government in continuous improvement across the sector. Sixteen Fire Standards have now been approved and are being implemented across FRSs, helping to drive forward consistency of standards. Alongside this we are continuing to provide on-going advice and support to government linked to the Fire White Paper developments. As we move forward, I look forward to the next 12 months with a sense of purpose and optimism. I’ll close with a warm welcome to our new Independent Chair of the NFCC Limited Board of Trustees Nick Ross CBE who started role in April. And to say farewell and sincere thanks to our outgoing chair Teresa Budworth who has stood down after nearly six outstanding years in role. We thank Teresa for all her support and leadership in this role. And look forward to working with Nick Ross as he takes up the reigns.

Mark Hardingham,

Chair, Chiefs Council

12

Strategic Focus

NFCC Limited is committed to working with fire and rescue services to deliver a positive culture by inspiring leadership, embedding equality, diversity and inclusion, finding and nurturing diverse talent, and supporting the health and wellbeing of all our staff. NFCC Limited recognises that fire and rescue services have fallen short of this commitment. We have rightly received criticism for not doing enough to tackle discrimination and abuse or to ensure that a positive working culture is the reality for all those who serve within fire and rescue services. We know that this has had a negative impact on public trust and confidence.

Critical reviews and inspections into fire service culture going back to at least 1999 have called for substantial culture change, and whilst much work has been done, much more is needed to deliver the step change that the public and our staff need and deserve. We must move forward, we must do so right now and with pace and renewed vigor to ensure all our fire and rescue services are open, inclusive and welcoming places to work.

NFCC Limited Culture Action Plan is our renewed call to action to improve culture and end misogyny, racism, bullying and harassment across UK fire and rescue services. Working together with all FRSs and partners we can and must change our culture for the better. This is our top priority. NFCC Limited plays a distinct role in representing fire and rescue services on a national scale with a unified voice, to achieve maximum impact by leveraging the collective knowledge and expertise of professionals across the country for the benefit of all. We aim to assist our members in understanding the support and aid that we can provide to their own fire and rescue service on a daily basis, as well as in times of emergency. NFCC Limited works with our members, government departments and a wide range of stakeholders to understand what needs to change within the sector and work together to deliver improvements, hel pi n g to keep communities safe, and supporting fire and rescue staff to work in a positive environment.

Our work continues to be driven by our response to the consequences of tragedies such as the Grenfell Tower fire and Manchester Arena attack and more recently, our response to the HMICFRS report on Values and Cultures in fire and rescue services. However, Our work goes far beyond these, with renewed commitment to supporting continuous improvement across all areas within fire and rescue services. NFCC Limited regularly reviews external influences that may affect our work or our members, such as societal changes including population growth and movement, an aging society and health issues such as obesity and heart disease. As climate change and the cost- of- living crisis continue to grow, we are committed to adapting our approach to new and emerging demands and threats and advancing in our ideas to provide innovative solutions.

We are dedicated to supporting fire and rescue services as they seek improvement. To work most effectively and efficiently we have set our approach through creation of complementary corporate and member strategies. These detailed strategic objectives that underpin our work to better the sector.

13

Corporate Strategic Objectives

1

Transforming Ourselves

Developing our People

2

3

Being a Partner of Choice

4

Ensuring Good Governance

14

Our new NFCC Limited Corporate Strategy has been agreed by Trustees, alongside our new Member Strategy which has been approved by members. Our strategic commitments tie closely to our charitable objects and the sector wide strategy Fit for the Future (add link) and the improvement objectives set out within it along the themes:

Ultimately, the goal of all fire and rescue services is to keep communities safe. NFCC Limited provides a critical platform for collaboration, engagement and development at national and international levels, assisting FRS with support, tools, and guidance to improve service delivery at a local level.

As a membership organisation, NFCC Limited strives to support our members to work effectively and efficiently within the tight financial constraints that they must adhere to. We strive hard to offer good value for money to our members and to operate as efficiently as possible, so our members receive the greatest value for their professional partnership fee contribution.

NFCC Limited continue to focus on developing strong collaborative partnerships with members, key stakeholders, government, the devolved administrations and more widely, providing a critical link between local delivery and the national environment.

Income Diversification

In order to ensure that NFCC Limited can remain financially resilient and sustainable, we have developed a new commercial strategy - a long-term plan that enables us to develop and diversify our income streams, leading to NFCC Limited being less reliant on single streams such as grant funding, resulting in a more sustainable, stable future. The planned approach will allow us to maintain resource and infrastructure, ensuring we can continue to deliver lasting benefits and value to our members and the communities they serve

Providing access to current products and developing new high-quality products, creating a sustainable funding basis, enabling NFCC Limited to thrive and continue to deliver against its charitable objects. The strategy launches in April 2023 with an initial three-year delivery plan.

15

Achievements and Performance

Prevention

Working together nationally to improve and innovate prevention activities to keep communities safe.

Achievements

Benefits to public

Improvement to prevention activities and public policy increases safety to the public. Providing innovative solutions to prevention activities promotes accessible solutions to safety to all to keep communities safe.

16

Community Risk

Providing tools, methodology and guidance to assess UK fire and rescue service-related risk and vulnerability to improve the safety, health, well-being and economic prosperity of communities.

Achievements

and the financial impact of their response, prevention, and protection activities. This will support fire and rescue services in their community risk management planning and help to inform their resource allocation.

Benefits to public

Assessing vulnerability and related risks allows us to provide FRSs with accurate information to inform operational activities to keep communities safe.

Fire Standards and Strategy Support

To support the continuous improvement of fire and rescue services in England through the delivery of professional standards.

Achievements

Development and Launch of the following standards.

Review of the following:

Benefits to public

Oversee the identification, organisation, development and maintenance of Fire Standards for fire and rescue services in England for the benefit of the profession, the services and the communities and the public served by them.

17

Protection Reform Unit

Improve and innovate protection activities to keep the built environment and its communities safe now and in the future.

Achievements

• Protection engagement forum brought together professionals across the sector to collaborate and share updates. Making sure all fire and rescue services have access to relevant information and support.

Benefits to public

Supporting FRSs through changes in policy and legislative requirements allows FRSs to be prepared for changes in advance and plan activities to provide the most relevant support to building owners and relevant responsible persons to keep communities safe and compliant.

Effective FRS engagement has enabled us to represent FRS views on multiple consultations and promote the fire safety agenda. Whereas the technical support offered through peer reviews and technical enquiries has promoted effective fire safety regulation and public safety.

Implementation

Raising awareness of NFCC Limited products, tools and guidance to support fire services with their continuous improvement through face-to-face relationship management, delivering workshops and networking and providing implementation support to FRS for Fire Standards and all NFCC Limited products.

Achievements

Benefits of public

Support to FRSs is vital to implementing the products we produce. We provide and pragmatic approach to implementation of products to individual services to provide tailored approaches to key challenges they may face. Allowing them to provide a targeted and quality approach to keep their

communities safe.

18

Organisational Learning

To process and share learning in a proportionate manner, based on robust risk assessment and analysis across all FRS activity.

Achievements

• Set up Academic Collaboration Evaluation and Research group an independent forum convened by NFCC Limited to help coordinate and maximise the benefits of academic research with relevance for fire and rescue services to contribute to improved public and firefighter safety.

• Methodology based on National Risk Register used for development of risk prioritisation matrix. This model has been evaluated by stakeholders and is now being used as part of initial trial process using Response and Protection inputs.

Benefits to public

We promote a collaborative approach to shared learning experiences across FRSs. By analysing and risk assessing FRSs activity we facilitate the sharing of lessons learned within the sector. Engaging with academia will improve awareness of emerging research and allow an effective response to future challenges. Increasing knowledge of FRSs allows them to be best prepared for challenges they may face serving their communities.

Content

Maintain and facilitate a suite of published content that services have confidence in and trust and coordinate.

Achievements

• Learning materials team reinstated and three products released providing nationally developed NOGcompliant training materials providing local cost savings. Providing a quality product with cost savings to fire and rescue services allows fire and rescue service budgets to stretch further.

Benefits to the public

Providing the most up-to-date guidance and information allows FRSs to have access to the most relevant information across the sector, informing activities in an accurate and timely manner. The new web platform and learning materials team create efficiencies that support the sustainability and cost 19 effectiveness of our products

People Culture and Leadership

The People, Culture and Leadership Programme is the successor to the People and Leadership Programmes. The new unified programme is committed to working with all fire and rescue services to support open and inclusive workplace cultures.

Following the NFCC Limited's Culture and Inclusion Conference in March 2023, and working closely in partnership with FRSs and partners, NFCC Limited has developed an ambitious draft Culture Action Plan to address culture and inclusion issues and concerns across the fire and rescue sector. This will also address recommendations made in the 2022 white paper ‘Reforming our fire and rescue services’ and realise the ambitions of Fit for the Future and the NFCC Limited Member Strategy, in addition to the suite of existing NFCC Limited products developed for fire and rescue services.

NFCC Limited Equality, Diversity and Inclusion lead, and Cornwall Chief Fire Officer Kathryn Billing said, “We have never been so committed as leaders to ensuring we are and have inclusive services. Cultural reform is required and as fire services transform their cultures, those working within them must see and feel the benefits. However, we humbly acknowledge across the fire sector this is a watershed moment and change has been too slow and inconsistent. We must and will do more, much more, at pace, with integrity and consistently, to lead reform across our services at every level. There are excellent examples of inclusive firefighters, leaders and fire services that have transformed their cultures. To build from this and sustain the improvements needed we will be forming an independent external advisory group to inform and steer our work. The group will be made up of key external stakeholders and organisations who can provide challenge and support and we will be drawing on the voices and views of those staff who have lived experience. " In addition, work within NFCC Limited, we are continuing to embed our own values, support the development of our own positive and inclusive working culture, as well as implementing our member and corporate strategies to drive our work.

Achievements

• Senior Leadership Development Programme and Coaching and Mentoring portal strengthens leadership and line management to support organisational change and improved community outcomes.

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leaders entering the sector at station and area manager levels to undertake operational roles that align with the existing role maps. A nationally agreed programme, robust, quality-assured and credible that will be centrally coordinated and supported at a national level. It is designed to be complementary to existing progression routes which is essential, to ensure we continue to nurture and develop our internal fire sector staff. However, the scheme can attract new and experienced leaders from outside of the fire service, who can bring a range of innovative ideas, skills, experience and diversity.

NFCC Limited is in the process of finalising its People, Culture and Leadership workplan. The workplan will cover a five-year period from 2023/24 to 2028/29 and will be informed by both the NFCC Limited Member Strategy and the Improvement Objectives of Fit for the Future. The workplan will also draw on the output from the first NFCC Limited Sector Culture and Inclusion Conference and the recommendations of the independent culture reviews of FRSs. In addition, NFCC Limited has committed to an action plan for the next 18 months to drive change within the sector.

Benefits to public

Promoting a diverse and inclusive workforce allows us to support FRSs to provide positive working environments that will encourage positive working practices and retain staff to keep communities safe.

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Conferences

NFCC Limited held a wide range of conferences and events between April 2022 – March 2023. Areas they covered included:

Other in-year successes

Challenges impacting performance

The threat of industrial action across the sector meant many resources were redirected to supporting business continuity planning at a local and national level including working closely with government departments. Many colleagues employed by fire and rescue services were required to provide more support to their home fire and rescue services in preparation to maintain minimum levels of service if strike action was to take place. This affected delivery in some areas, particularly those requiring data and analysis support. However, with the pay offer accepted, the availability of support, data and analysis capability has now increased, with additional members of staff also joining NFCC Limited.

Positive factors affecting performance

The One NFCC restructure has brought together teams and functions across the organization to provide a more coherent, integrated and efficient structure. This will increase our effectiveness and efficiency to deliver a quality service to members and partners and provide increased capability across the organisation, benefitting our members and the communities they serve. NFCC Limited has also received additional funding this year from the Home Office. This funding is to support fire and rescue services to be compliant under new regulations of the Building Safety Regulator.

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NFCC Limited received confirmation of this additional funding in December and have set up a project team, working in partnership with HO to provide support and set up an operatingmodel to deliver the extra government funding directly to the fire and rescue services for preparations at a local level.

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One NFCC

The One NFCC Programme was launched in July 2021 in response to recommendations made as part of an external review into NFCC Limited's organisational structures and capabilities. Having commissioned the review in 2020, the Trustees agreed that the time was right to build on previous successes, achievements, and organisational growth so that NFCC Limited could continue to work effectively and efficiently to meet its strategic goals and objectives. The Programme consisted of four distinct projects, each designed to deliver specific outcomes that would form the basis for NFCC Limited's continued development and improvement. There have been some significant outcomes as the Programme has continued to deliver against its objectives throughout 2022-23. The Organisational Transformation, Governance and Review of Service Level Agreements (SLAs) projects are currently being prepared for closure, while the Digital Transformation project has moved into ‘business as usual’. Key achievements in each of the projects are:

Organisational Transformation Project

Governance Project

Review of Service Level Agreements (SLAs) Project

Digital Transformation Project

This project aims to improve NFCC Limited's online presence, consolidating the various NFCC Limited websites into a single website, and creating a dedicated online membership portal for NFCC Limited's products, tools and guidance. Work to establish key user requirements, dependencies and risks has been under way forming the basis of work that will take place as business as usual.

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Statement of Trustees' responsibilities

The trustees (who are also directors of the National Fire Chiefs Council Limited for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required

to:

a) select suitable accounting policies and then apply them consistently

c) make judgements and estimates that are reasonable and prudent

d) state whether applicable accounting standards have been followed, subject to any material departures being disclosed and explained in the financial statements

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and the group; hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the reparation and dissemination of the financial statements may differ from legislation in other jurisdictions.

Public benefit statement

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to

have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’.

The Association’s public benefit is enshrined in its charitable objects as outlined in the Vision, Mission and Values section of this report.

Statement as to disclosure of information to auditors

So far as each of the directors is aware, there is no relevant information that has not been disclosed to the company’s auditors and each of the directors believe that all steps have been taken that ought to have been taken to make them aware of any relevant audit information and to establish that the company’s auditors have been made aware of that information. 25

Directors

The directors who held office during the year and up to the date of the signature of the financial statements were as follows:

The Trustees’ Annual Report has been prepared by incorporating the Report of the Directors for the purpose of company law.

The Trustees’ Report was approved by the trustees and signed on their behalf on 19[th ] July 2023.

………………………………………….

David Stout, Trustee

26

1 Financial review

The net deficit for the year is £851,391 (2022: surplus £197,683). This decreases NFCC Limited's net assets to £3,303,214 (2022: £4,154,605) of which £0 (2022: £0) is designated funds for specified projects and investments considered to be long term. £370,452 (2022: £287,459) is restricted funds as explained in note 34. General reserves have decreased to £2,932,762 (2022: £3,867,146)

The charity currently forecasts that the unrestricted reserves will decrease slightly in 2023/24 due to the use of reserves for the development of the charity.

2 Reserves policy

The NFCC Limited trustees will consider the risks, including financial risks, facing the charity at each quarterly Trustee Board meeting and will ensure that systems and procedures are established to mitigate any risks identified through the NFCC Limited risk management policy.

Short term financial risks to the charity could include costs such as unforeseen legal costs, the impact of industrial action and where other emergency action is needed. Longer term financial risks could include reduction in government grant income, reduction in membership subscriptions etc.

To ensure the charity can meet its commitments, the trustees have considered the level of free reserves necessary to meet any changes in income in order to maintain our level of activity and fund any transition period.

It is the policy of the Trustees:

27

3 Reserves Calculation

At the balance sheet date 31 March 2023, NFCC Limited held ‘free’ reserves, defined as unrestricted funds less designated reserves of £2,932,762.

The unrestricted expenditure for 2021-22 totalled £3,163,137. 3 months equals £857,280 and 6 months £1,714,560.

Winding-up costs are calculated as follows:

The Trustees have allocated the following sums:

1.
Risk reserve
2.
General operating reserve
3.
Winding-up costs
4.
Transformation reserve
Total reserves		 £500,000
£1,470,612
£962,150
£0
£2,932,762

With these reserves in place, the trustees are satisfied that financial risks can be appropriately managed. The trustees intend to sustain the risk reserve at a minimum of £500,000 and the general operating reserve at 3 to 6 months of revenue expenditure. The winding-up costs will be calculated annually in line with statutory redundancy total amount payable and relevant staff numbers.

Designated funds represent amounts that have been put aside out of unrestricted funds at the discretion of the trustees for projects. The designation is for administrative purposes only and does not legally restrict the trustees’ discretion to apply the fund.

4 Transformation reserve

It is proposed that, subject to there being any additional reserves in excess those set out in the policy, these are to be held in a Transformation and Organisational Change reserve. This could be utilised to support an NFCC Limited transformation and change programme, including digital transformation, when one-off investment is required. Any release of the funds would need to be agreed by Trustees and be subject to a business case.

28

5 Diversifying risk

As good practice NFCC Limited will reduce the risk to its ‘front line reserves’ by investing in more than one banking institution (see investment policy).

6 Policy Review

This policy is to be reviewed at least annually by the finance and audit committee to ensure that it meets with the current needs of the charity and any amendments are to be agreed by the trustees.

7 Fundraising

The trustees take their responsibility under the Charities (Protection and Social Investment) Act 2016 seriously and have considered the implications on their activities. The charity does not raise funds directly from the general public and does not actively solicit donations. The charity only works with commercial sponsors where seeking support for NFCC Limited events. Where commercial sponsorship is arranged for an event, such as the Autumn Conference, a clear contract is in place between the charity and the commercial sponsor. The trustees are not aware of any complaints made in respect of fundraising during the period.

8 Remuneration policy – key management personnel (KMP)

For the purposes of this policy, KMP are the senior staff members to which the trustees have delegated authority for day to day management of the charity.

The remuneration and the other terms of employment should be sufficient to attract, retain and motivate KMP, take account of the responsibilities and expectations of each role and pay due regard to NFCC Limited as a charity exclusively supporting public sector organisations.

The charity is employing a third-party professional for role evaluation and remuneration benchmarking linked to the external market. For some roles, for example secondments or appointments related to established national terms and conditions, the remuneration and terms and conditions will be determined by reference to national agreements.

Appointments at KMP level, including recruiting to vacancies as well as new posts, will be agreed by the trustees.

For the year ending 31 March 2023, the NFCC Chair, NFCC Limited Chief Operating Officer, Head of Continuous Improvement was directly employed by NFCC Limited. The Head of Professional Services and the Head of Strategy, Insights and Portfolio were on secondment to NFCC Limited though have now been TUPE’d over to NFCC Limited from 1[st ] April 2023.

Information on the total remuneration of the KMP for the year ended 31 March 2023 is included in note 25.

29

9 Independent Auditors’ Report to the members and trustees

Opinion

We have audited the financial statements of the National Fire Chiefs Council Limited for the year ended 31 March 2023 which comprise Statement of financial Activity, Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material

30

inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report and strategic Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 25, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under the Companies Act 2006 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered

31

material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement and how fraud might occur, including through discussions with the trustees, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the charitable company by discussions with management and updating our understanding of the sector in which the charitable company operates.

Laws and regulations of direct significance in the context of the charitable company include The Companies Act 2006, and guidance issued by the Charity Commission for England and Wales.

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We discussed the charitable company’s records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the charitable company’s policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in

32

an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Andrew Watkinson (Senior Statutory Auditor) for and on behalf of Saffery Champness LLP

St John’s Court Chartered Easton Accountants Street High Wycombe HP11 1JX

Statutory Auditors Date: 27 July 2023

Saffery Champness LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

33

10 Statement of Financial Activities (including income and expenditure account)

Notes
Income from:
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Trading activities
Charitable activities
Total
Net incoming resources
19
20
23
21
- net income (expenditure) for the year
Net movement in funds
Total funds brought forward
Total funds carried forward		 Charity
Restricted
funds
Yearended
31 March
2023

£

8,337,587
82,993

8,420,580

8,337,587

8,337,587
82,993		 Charity
Unrestricted
funds
Yearended
31 March
2023
£
2,578,750
1,252,665
28,508
3,859,923
1,035,193
3,759,114
4,794,307
(934,384)		 Charity
Total funds
Year ended
31 March
2023
£
10,916,337
1,335,658
28,508		 Charity
Restricted
funds
Yearended
31 March
2022
£
8,970,773
-
-
-		 Charity
Unrestricted
funds
Yearended
31 March
2022
£
2,578,240
847,075
3,805
3,429,120
575,331
2,587,806
3,163,137
265,983		 Charity
Total
funds
Year ended
31 March
2022
£
11,549,013
847,075
3,805
12,280,503
1,035,193
12,096,701
13,131,894
(851,391)		 8,970,773
-
9,039,073
9,039,073
(68,300)		 12,399,893
575,331
11,626,879
12,202,210
197,683
82,993
287,459
370,452		 (934,384)
3,867,146
2,932,762		 (851,391)
4,154,605
3,303,214		 (68,300)
355,759
287,459		 265,983
3,601,163
3,867,146		 197,683
3,956,922
4,154,605

All activities are derived from continuing operations. The notes on pages 37 to 47 form part of these financial statements. There have been no recognised gains and losses for the current and preceding year other than as stated above.

34

11 Charity statement of financial position

As at 31 March 2023

As at 31 March 2023
Charity Charity
31 March 31 March
2023 2022
Notes £ £
Current Assets
Debtors 28 4,143,597 4,350,603
Cash at bank and in hand 29 3,450,519 4,647,002
~~7,594,116~~ ~~8,997,605~~
Creditors: Amounts falling due
within one year 30 (4,290,902) (4,843,001)
Net Current Assets 3,303,214 ~~4,154,604~~
Total net assets 3,303,214 4,154,604
Reserves
Restricted funds 34 370,452 287,459
Unrestricted funds
- General funds 34 2,932,762 3,867,146
Total Reserves ~~3,303,214~~ ~~4,154,605~~
The notes on pages 37 to 47 form part of these financial statements.
These financial statements were approved by the trustees on
 26 July 2023
Signed on behalf of the trustees

…………………………………………

David Stout, Trustee

(Company number: 3677186 (England and Wales))

35

12 Statement of cash flows

For year ended 31 March 2023

Notes
Cash flows from operating activities:
Operating profit for the financial year
Adjustments for:
Decrease/(Increase) in trade and other receivables
Increase/(Decrease) in trade payables
Cash from operating activities
Net cash from operating activities
Cash flows from investing activities
Interest received
20
Net cash from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April 2022
Charity
Cash and cash equivalents at 31 March 2023
32		 2023
£
(879,899)
207,007
(552,099)
(1,224,991)
(1,224,991)
28,508
28,508
(1,196,483)
4,647,002
3,450,519
3,450,519		 2022
£
193,878
77,108
879,230
1,150,216
1,150,216
3,805
3,805
1,154,021
3,492,981
4,647,002
4,647,002

The notes on pages 37 to 47 form part of these financial statements.

36

Notes to the accounts

For the year ended 31 March 2023

13 Company information

The National Fire Chiefs Council Limited (NFCC Limited) is incorporated in England and Wales as a registered charity, number 1074071 and a limited company, number 03677186. The registered office is 71-75 Shelton Street, Covent Garden, London WC2H 9JQ.

14 Basis of preparation

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – ‘The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland’ (FRS102).

The charity is a public benefit entity for the purposes of FRS 102. The charity has therefore also prepared these financial statements in accordance with ‘The Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102’ (Charities SORP (FRS 102)).

The particular accounting policies adopted in the preparation of the financial statements are as follows:

15 Accounting convention

The financial statements have been prepared on the historical basis except for the modification to a fair value basis for certain financial instruments as specified in the accounting policies below.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

16 Going concern

Considering the change programme that is ongoing, the Trustees have considered the operating position of the charity for 2023/24 and 2024/25 financial years and remain of the opinion that there are no material uncertainties regarding the Charity’s ability to continue as a going concern.

37

17 Principal accounting policies

Tangible fixed assets

Assets are capitalised when they cost more than £2,000 and are expected to have a useful life of 3 years or more. All other costs are written off as expenditure as incurred.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with except for bank loans which are subsequently measured at amortised cost using the effective interest method.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount is offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

17.4 Creditors and provisions for liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity recognises a provision for annual leave accrued by employees because of services rendered in the current period and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Incoming resources

Income from investments and gift aid is included gross and is accounted for when it is receivable or the Charity’s right to it becomes legally enforceable.

Grants receivable

Grants receivable are accounted for when there is sufficient information to enable the claim to be made or the claim has been made and there is clear indication to suggest the claim will be met.

Membership income, fees, and other income

All such income is accounted for on a receivable basis.

Deferred income

Subscriptions are paid by members on an annual basis and fees are paid for seminars held and publications produced by the charity. The amounts received are treated as deferred income until the period to which the subscriptions and seminars relate to commences.

38

18 Resources expended

Allocation of costs

The charity’s operating costs include staff costs, overheads, and other related costs. Such costs are allocated between costs of charitable activities and cost of generating funds. Staff, premises, and general running costs are apportioned on the basis of percentage of direct charitable cost to each cost category.

Governance costs

Governance costs represent the costs of running the charity as a legal entity and include the costs of audit, costs of trustees’ meetings and costs of complying with statutory requirements.

Employee benefits

Short-term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

The charity operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held separately from the Charity in independently administered funds.

Irrecoverable VAT

The Charity is unable to recover 100% of input VAT incurred. Irrecoverable VAT is allocated to the appropriate cost categories.

Fund accounting

The Charity maintains various types of funds as follows:

Restricted funds

Which represent funds which are allocated by the donor for specific purposes.

Unrestricted funds

Designated funds represent amounts which have been put aside out of unrestricted funds at the discretion of the trustees for fixed assets, specified projects and investments considered to be long term. The designation is for administrative purposes only and does not legally restrict the trustees’ discretion to apply the funds.

General unrestricted funds represent amounts which are expendable at the discretion of the trustees in the furtherance of the objects of the charity.

39

19 Analysis of the components of
Income from:
Grants
Corporate subscription income
Income from:
Grants
Corporate subscription income
20
Investment income
Bank interest		 19 Analysis of the components of
Income from:
Grants
Corporate subscription income
Income from:
Grants
Corporate subscription income
20
Investment income
Bank interest		 charitable activity
Restricted
funds
Year ended
31 March 2023
£
8,337,587
-
 income

Unrestricted
funds



Year ended
31 March 2023
£
-
2,578,750
~~2,578,750~~
Unrestricted funds
Year ended
31 March 2022
£
-
2,578,240
2,578,240
2023
£
28,508
28,508		 income

Unrestricted
funds



Year ended
31 March 2023
£
-
2,578,750
~~2,578,750~~
Unrestricted funds
Year ended
31 March 2022
£
-
2,578,240
2,578,240
2023
£
28,508
28,508		 Total funds
Year ended
31 March 2023
£
8,337,587
2,578,750
~~8,337,587~~
Restricted funds
Year ended
31 March 2022
£
8,970,773
-
8,970,773		 ~~10,916,337~~
Total funds
Yearended
31 March 2022
£
8,970,773
2,578,240
11,549,013
2022
£
3,805
3,805


28,508

40

21 Resources Expended

Cost of generating funds
Trading expenses
Charitable activities
1. Leadership
2. Professional Advice
3. Communications
4. Member Development
Governance		 Restricted
Total
Funds
costs
(note 23)
Staff Costs
Other Direct
Costs
Support Costs
Yearended
31 March
2023
£
£
£
£
£
-
107,052
928,141
-
1,035,193
2,668,028
258,354
153,876
491,520
3,571,778
2,834,779
239,282
173,107
620,405
3,867,573
2,751,404
239,283
153,868
502,111
3,646,666
-
239,283
154,769
512,335
906,387
83,376
-
-
20,921
104,297
8,337,587
1,083,254
1,563,761
2,147,292
13,131,894

22 Resources expended 2022

Cost of generating funds
Trading expenses
Charitable activities
1. Leadership
2. Professional Advice
3. Communications
4. Member Development
Governance		 Total
Restricted
Funds
Costs
Staff Costs
Other Direct
Costs
Support Costs
Yearended
31 March
2022
£
£
£
£
£
-
63,233
512,098
-
575,331
2,899,604
127,279
114,800
387,397
3,529,080
3,101,867
127,279
126,834
409,618
3,765,598
2,993,076
127,279
115,752
387,397
3,623,504
-
127,280
116,669
409,619
653,568
44,526
-
-
10,603
55,129
9,039,073
572,350
986,153
1,604,634
12,202,210

23 Analysis of restricted expenditure 2023

Total
Staff Costs Other Direct Support Costs Yearended
Costs 31 March
2023
Charitable activities £ £ £ £
1. Leadership 1,909,415 701,630 56,983 2,668,028
2. Professional Advice 1,909,416 827,062 98,301 2,834,779
3. Communications 1,909,415 745,366 96,623 2,751,404
Governance 83,376 - - 83,376
5,811,622 2,274,058 251,907 8,337,587

41

24 Analysis of restricted expenditure 2022

Charitable activities
1. Leadership
2. Professional Advice
3. Communications
Governance		 Total
Staff Costs
Other Direct
Costs
Support Costs
Yearended
31 March
2022
£
£
£
£
2,214,528
503,402
384,992
3,102,922
2,214,528
318,828
420,321
2,953,677
2,214,528
318,828
404,592
2,937,948
44,526
-
-
44,526
6,688,110
1,141,058
1,209,905
9,039,073

25 Staff costs and trustees’ remuneration

5 Staff costs and trustees’ remuneration
Average number of full-time equivalent employees during the
year were:
Administrative staff
Wages and salaries
Social security costs
Pension costs		 2023
£
55
2,388,461
274,165
56,367
2,718,993		 2022
£
24
1,027,125
113,756
26,330
1,167,211

No Trustees or person related or connected by business to them, has received any remuneration from the charity during the year.

During the year, the total expenses reimbursed Trustees amounted to £1,172 (2022: £nil for four Trustees) in respect of travel, accommodation and subsistence expenses incurred in fulfilling their duties.

An ex-gratia payment in the amount of £10,300 was made during the year as part of payment on leaving to an employee.

During the year £550,492 (2022: £315,094) was paid for the key management personnel of the charity. £187,326 (2022: £172,724) was reimbursed to host fire services in return for the secondment of staff. This was invoiced by London Fire Brigade (£110,628) and West Midlands Fire and Rescue Service (£76,698) and £363,166 (2022: £ 142,370) represents the total amount of direct employee benefit.

Details of employees paid more than £60,000 in the year ended 31 March 2023 are given below:

2023 2022
Between £60,001 and £70,000 3 -
Between £70,001 and £80,000 1 -
Between £80,001 and £90,000 2 -
Between £100,001 and £110,000 1 -
Between £120,001 and £130,000 - 1
Between £170,001 and £180,000 1 -

42

26 Movement in total funds for the year

6 Movement in total funds for the year
2023 2022
Auditors’ remuneration
For the audit of the charity 14,500 10,000

27 Taxation

The charity has charitable status and is thus exempt from taxation of its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives.

28 Debtors

Debtors
Trade debtors
Prepayments & accrued income
Other debtors		 Charity
2023
£
411,732
3,723,107
8,758
4,143,597		 Charity
2022
£
324,267
3,946,147
80,189
4,350,603

43

29 Cash & cash equivalents
Cash at bank and in hand
Fixed term – (due within 12 months)		 Charity
2023
£
3,450,519
-
3,450,519		 Charity
2022
£
4,143,736
503,266
4,647,002

30 Creditors: Amounts falling due within one year

30 Creditors: Amounts falling due within one year
Trade creditors
Accruals
Deferred income
Other creditors		 Charity
2023
£
707,424
3,249,651
196,800
137,027
4,290,902		 Charity
2022
£
2,783,985
1,642,315
164,147
252,553
4,843,000

The charity has deferred income in respect of the Executive Leadership Programme. The income has been deferred as it relates to the 8 modules remaining for 2023.

31 Financial assets/(liabilities) measured at cost

Charity Charity
2023 2022
£ £
Cash in bank and in hand 3,450,519 4,647,002
Debtors 4,143,597 4,350,603
Creditors (4,290,902) (4,843,001)
32 Analysis of changes in net debt
At 1 April Cash Non- cash At 31 March
2022 Flows changes 2023
£ £ £ £
Cash and cash equivalents
Cash 4,647,002 (1,196,483) - 3,450,519
4,647,002 (1,196,483) - 3,450,519

33 Financial commitments

Contractual financial commitments Charity
2023
£
293,103		 Charity
2022
£
363,45

The costs are in line with the expected grant funding from the Home Office therefore any withdrawal of such funding will mean the committed costs are also withdrawn. Contractual terms permit this also.

44

34 Restricted and Unrestricted Funds

Unrestricted funds
General funds – charity
Total unrestricted funds
Restricted funds
Youth United funding
Research and Development
funding
Children and Young People
Home Office
CSR
EPA
Total restricted funds
Total funds		 Balance
at 1 April
2022
£
3,867,146
3,867,146
10,000
170,472
9,697
-
97,290
-		 Income Expenditure
Transfers
At 31
March
2023
£
£
£
£
3,859,923
(4,794,307)
-
2,932,762
3,859,923
(4,794,307)
-
2,932,762
-
-
-
10,000
-
-
-
170,472
-
-
-
9,697
8,337,587
(8,337,587)
-
-
-
-
-
97,290
82,993
-
-
82,993		 Income Expenditure
Transfers
At 31
March
2023
£
£
£
£
3,859,923
(4,794,307)
-
2,932,762
3,859,923
(4,794,307)
-
2,932,762
-
-
-
10,000
-
-
-
170,472
-
-
-
9,697
8,337,587
(8,337,587)
-
-
-
-
-
97,290
82,993
-
-
82,993
287,459
4,154,605		 8,420,580 (8,337,587)
-
370,452
12,280,503 (13,131,894)
-
3,303,214

35 Year ended 31 March 2022

Unrestricted funds
General funds – charity
Designated funds
Investment in subsidiaries
Designated support
Total unrestricted funds
Restricted funds
Youth United funding
Research and Development
funding
Children and Young People
Home Office
CSR
Total restricted funds
Total funds		 Balance
at 1 April 2021
£
3,197,395		 Income
£
3,429,120
-
-
-
3,429,120
-
-
-
8,970,773
-
8,970,773
12,399,893		 Expenditure
£
(3,163,137)
-
-
-
(3,163,137)
-
-
-
(8,970,773)
(68,300)
(9,039,073)
(12,202,210)		 Transfers
£
403,768
(2)
(403,766)
(403,768)
-
-
-
-
-
-
-
-		 At 31
March
2022
£
3,867,146
2
403,766		 -
-
403,768 -
3,601,163 3,867,146
10,000
170,472
9,697
-
165,590		 10,000
170,472
9,697
-
97,290
355,759 287,459
3,956,922 4,154,605

45

36 Designated funds

The Trustees have designated funds that represent those assets of the charity that are not readily realisable or for a specific purpose. It is the general policy of the charity to return unexpended designated reserves to general reserves at the end of each financial year.

The funds represent:

The commitment that has been made by the trustees to develop NFCC Limited with a strong leadership and build on the resilience and business continuity for the leadership of NFCC Limited.

The support that the Charity has committed to specific project and research carried out in furtherance of the Charity’s objects .

37 The restricted funds balance represents:

Youth United Funding

The balance of the grant received from Youth United for the sole purpose of funding the Fire Cadets and Supporting Young Persons Programmes. Any surplus of funding remaining after the final disbursements will be returned to the funder.

Children and Young People

Funds for the support of work carried out by the whole of CYP (Children and Young People).

Research and Development funding

Income received from UK FRSs for the sole purpose of research and development for the benefit of all UK FRS.

End Point Assessment (EPA)

Shared funds between NFCC Limited and Cornwall FRS to support End Point Assessment.

Comprehensive Spending Review (CSR)

Income received from UK FRSs for the sole purpose of a comprehensive spending review for the benefit of all UK FRS.

Home Office

Income received from the Home Office in furtherance of continual development of all UK FRS within the defined framework of deliverables.

46

38 Analysis of charity net assets between funds

General Restricted Designated Total
Fund Funds Funds
£ £ £ £
Current assets:
Debtors 875,347 3,268,249 - 4,143,597
Cash at bank and in hand 3,501,622 (51,103) - 3,450,519
Current liabilities (1,444,207) (2,846,694) - (4,290,902)
2,932,762 370,452 - 3,303,214
39 Year ended 31 March 2022
General
Fund
£
Current assets:
Debtors
986,193
Cash at bank and in hand
6,216,345
Current liabilities
(3,335,393)
3,867,145		 Restricted
Funds
£
3,364,410
(1,569,343)
(1,507,608)
287,459		 Designated
Funds
£
-
-
-
-		 Total
£
4,350,603
4,647,002
(4,843,001)
4,154,604

40 Members’ liability

The Charity is limited by guarantee and does not have a share capital divided into shares. In the event of a Winding Up Order, each member of the Association guarantees to pay during their membership and for one year after membership ceases, a sum not exceeding £10 to the Association. Any surplus on Winding Up is to go to a charity having objects of a similar nature.

47

Acknowledgements

The Trustees acknowledge that without the support of the UK FRS senior managers and the expertise of individuals within the UKFRS who are part of the working groups within the committees, the strategic aims and objectives of NFCC Limited would not be achieved.

48